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爱普股份(603020)公司动态点评:21年稳健收官 22Q1疫情扰动业绩承压

Epu Co., Ltd. (603020) Company Dynamic Review: The year 21 ended steadily, and the 22Q1 epidemic disrupted performance and put pressure on performance

長城證券 ·  May 15, 2022 12:00  · Researches

  Incidents: 1) The company released its 2021 annual report. In 2021, the company achieved revenue of 3.345 billion yuan, an increase of 25.35% over the previous year; the net profit of the mother was 189 million yuan, an increase of 10.83% over the previous year. 2) The company released its report for the first quarter of 2022. 2022Q1 achieved revenue of 787 million yuan, a decrease of 4.09% over the previous year, and achieved net profit of 47.21 million yuan to the mother, a decrease of 22.24% over the previous year.

The 2021 results were in line with expectations, operations grew steadily, and the structure of the food ingredients business improved.

The 2022Q1 pandemic has disrupted the long-term positive logic. By product, in 2021, the company achieved revenue of 556 million yuan in the fragrance sector, an increase of 7.78% over the previous year, and the gross margin was 38.72% (-5.09pct). The growth rate of the fragrance business was stable, but due to fluctuations in the prices of some raw materials, gross margin declined slightly; the fragrance sector achieved operating income of 224 million yuan, a decrease of 5.90% over the previous year, and the gross margin was 22.60% (-3.03pct), mainly affected by factors such as RMB appreciation and slowing demand in overseas markets; the food ingredients sector achieved revenue of 2,546 million yuan, the same as the same The ratio increased by 34.26%, and gross margin was 10.13% (+2.02pct). Among them, the food ingredient manufacturing business was accompanied by an increase in scale effects brought about by the release of production capacity, and the upgrading of customer and product structures. The share of the main business revenue increased significantly. The food ingredients trade business also increased based on the steady recovery of domestic consumer confidence.

2022Q1 achieved revenue of 125 million yuan in the fragrance sector, a year-on-year decrease of 9.38%; the fragrance sector achieved revenue of 56 million yuan, a year-on-year decrease of 6.50%, and the food ingredients sector achieved revenue of 600 million yuan, a year-on-year decrease of 2.39%.

Fluctuations in raw material prices dragged down gross profit margins, and cost rates improved throughout the year 21. The company's gross margin level in 2021 was 16.02% (-0.86pct), mainly due to a decrease in the gross margin of flavors and fragrances; the sales expense ratio, management expense ratio, and R&D expenses ratio were 3.18% (+0.01pct), 4.37% (-0.17pct), 1.19% (-0.08pct), respectively. The overall cost rate improved under the scale effect; under the combined influence of gross profit and expense levels, the company's net profit margin in 2021 was 6.97% (-0.26pct). The gross margin level of 2022Q1 company was 16.88% (-1.85pct), and the sales expense ratio, management expense ratio, and R&D expense ratio were 2.87% (+0.43pct), 3.83% (+0.64pct), 1.41% (+0.02pct), and finally achieved a net interest rate of 7.48% (-1.94pct). In the long run, the release of production capacity and improved product structure in the food ingredient manufacturing business will bring room for profit elasticity.

Combining offense and defense, it is positioned as a comprehensive food flavor solution provider. 1) The fragrance business is a ballast stone for revenue growth, and the pace of steady progress has not changed. The company's flavors and fragrances are expected to continue to enjoy the growth rate of the industry with its brand power and advantages throughout the industry chain in the future. In the field of tobacco flavors, the company is focusing on preliminary research on new tobacco-related technologies. If successfully implemented, it is expected to contribute to a certain increase in performance. 2) Food ingredient manufacturing is gradually entering a performance harvest period, creating a high growth engine. Among them, industrial chocolate production capacity is actively expanding to meet downstream OEM demand, and the new production capacity is expected to be digested smoothly, leading the country in scale. Furthermore, when the price war is over and the superimposed scale effect is gradually being released, gross margin is expected to rise, and both scale and efficiency can be expected to rise. Jam is expected to become a strong support point for the company's future growth. Through raw material control and capacity expansion, there is room to enhance the competitive advantage of the industry, continuously develop new scenarios and new customers, and increase market share. 3) Positioning as a comprehensive food flavor solution provider, using technological research and development and a strong single product market as a moat, and relying on the company's rich experience in food ingredient operation, it will form the unique industry competitiveness of the company's integrated business in the future.

Investment advice: The fragrance business is a ballast stone for revenue growth, and the pace of steady progress remains unchanged. Looking at the continued boom in food ingredients in the medium to long term, the company's layout in the chocolate and jam industry is expected to seize industry dividends, and increased production capacity will expand its leading position in the industry. In the future, position the provider of comprehensive food flavor solutions, extend the industrial value chain, and comprehensively enhance the company's core competitiveness. The company's EPS for 2022-2024 is expected to be 0.56, 0.70, and 0.84 yuan, and the corresponding PE is 17 times, 13 times, and 11 times, respectively, maintaining the “buy” rating.

Risk warning: risk of the epidemic at home and abroad; macroeconomic fluctuations; risk of fluctuations in raw material prices; risk of construction of expansion projects falling short of expectations; orders falling short of expectations; uncertainty in the development of tobacco flavors; food safety risks.

The translation is provided by third-party software.


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