即時發佈的新聞資訊
第99.1展示文本
Viad公司報告2024年第三季度業績
2024年11月7日，斯科茨代爾。 -- 全球領先的提供非凡體驗的Viad公司（NYSE: VVI），包括景點、酒店、展覽服務和體驗營銷，在2024年第三季度公佈了業績。
Viad的總裁兼首席執行官Steve Moster評論道：「我們在Pursuit和GES兩家公司又交出了一個強勁的運營和財務業績季報。除了賈斯珀地區外，Pursuit的營業收入在本季度增長了約13%，主要受到我們令人難忘體驗需求旺盛的影響。GES的表現主要得益於在我們重大非年度展會上的成功執行和成本管理的紀律。我們預計將在調整後的全年EBITDA上實現顯著增長，而且這兩家業務都處於持續成功發展的有利位置。」
Moster繼續說道：「我們也很高興地報告，我們最近完成了對我們的Glacier Park Collection進行重要收購，並且順利推進了GES的轉型性出售計劃，預計將在年底完成。這項交易將使Pursuit成爲純粹的高增長、高利潤業務，具備財務靈活性和資產負債表容量，以加速其"刷新、建設、收購"增長策略，並充分利用待在酒店和景點領域的實質性增長前景。」
財務亮點
|
|
截至9月30日的三個月， |
||||||||||||
（單位：百萬美元，除每股數據外） |
|
2024 |
|
|
2023 |
|
|
美元的變動 |
|
|
％ 變動 |
|||
|
|
|
|
|
|
|
|
|
|
|
|
|||
營業收入 |
|
$ |
455.7 |
|
|
$ |
365.9 |
|
|
$ |
89.8 |
|
|
24.5% |
追求營業收入 |
|
|
182.3 |
|
|
|
186.9 |
|
|
|
(4.7 |
) |
|
(2.5%) |
GES營業收入 |
|
|
273.4 |
|
|
|
179.0 |
|
|
|
94.5 |
|
|
52.8% |
歸屬於viad的淨利潤 |
|
$ |
48.6 |
|
|
$ |
41.3 |
|
|
$ |
7.3 |
|
|
17.8% |
調整後的淨利潤* |
|
|
58.8 |
|
|
|
43.3 |
|
|
|
15.5 |
|
|
35.7% |
攤薄後每股收益歸因於viad |
|
$ |
1.65 |
|
|
$ |
1.41 |
|
|
$ |
0.24 |
|
|
17.0% |
調整後的攤薄後每股收益* |
|
|
2.01 |
|
|
|
1.49 |
|
|
|
0.52 |
|
|
34.9% |
合併調整後的EBITDA* |
|
$ |
103.1 |
|
|
$ |
86.3 |
|
|
$ |
16.9 |
|
|
19.6% |
追求調整後的EBITDA* |
|
|
86.3 |
|
|
|
91.8 |
|
|
|
(5.5 |
) |
|
(6.0%) |
GES調整後的EBITDA* |
|
|
20.2 |
|
|
|
(2.0 |
) |
|
|
22.2 |
|
|
** |
公司調整後的EBITDA* |
|
|
(3.4 |
) |
|
|
(3.5 |
) |
|
|
0.1 |
|
|
4.2% |
*有關這一非依據美國通用會計準則財務指標與其最直接可比的美國通用會計準則財務指標的討論和調和，請參閱本新聞稿的表二。
** 變化超過+/- 100%
除了以下的評論，有關我們的財務結果、趨勢和展望的更多信息可在補充收益演示中獲得，該演示可以在我們網站上訪問 “投資者” 以及財務表格可以在這份新聞稿中找到。
第三季度結果
2024年第三季度展望 以下指南適用於管理層對2024年第三季度的預期。
追求收購
2024年11月6日，追求公司通過收購Eddie’s Café & Mercantile擴展了其在冰川國家公園內住宿和款待體驗的收藏，收購包括食品和飲料，以及新建的Apgar Lookout Retreat客房住宿。 Eddie’s和Apgar Lookout Retreat位於追求公司現有的48間客房Apgar Village Lodge旁，毗鄰風景如畫的麥克唐納湖，位於冰川國家公園內的私人土地上。
追求公司總裁大衛·巴瑞評論道，“Eddie’s在Apgar有着悠久而成功的歷史，我們很自豪將其作爲我們Glacier Park Collection成功的一部分繼續下去。 Apgar Lookout Retreat的六個高端住宿單位是美麗的，是西冰川地區所有住宿體驗中最出色的一環。 這次收購是我們現有Apgar Village客房的完美補充，並且被很好地定位爲爲約100萬 進入Apgar並探索冰川國家公園的遊客提供服務。”
2024展望
基於我們在2024年迄今表現強於預期和我們看到的有利基本需求趨勢，我們調整了之前全年指引範圍。 我們預計GES的調整後息稅折舊及攤銷前利潤（EBITDA）將達到9000萬至9500萬美元，高於先前的8500萬至9500萬美元的預期。此外，我們已經縮小了對追求公司調整後EBITDA範圍的範圍至8700萬至9200萬美元。
我們對viad整體、Pursuit和GES的指引如下。
（單位百萬） |
第四季度 |
全年 |
viad整體 |
|
|
營業收入 |
$240 到 $260 |
增長在高個位數到低兩位數。 |
Adjusted EBITDA |
從9美元開多到0美元 |
從163美元開多到172美元 |
經營活動現金流 |
從43美元開多到33美元 |
從90美元開多到100美元 |
資本支出 |
從12美元開多到17美元 (包括約3美元的增長資本支出) |
65到70美元 (包括約20美元的增長資本支出) |
有效稅率 |
1%至2% |
35%到36% |
Pursuit |
|
|
營業收入 |
$40至$45 |
上升個位數 |
Adjusted EBITDA |
$(12)至$(7) |
$87至$92 |
GES |
|
|
營業收入 |
$200至$215 |
股價下跌兩位數 |
Adjusted EBITDA |
6至11美元 |
90至95美元 |
電話會議詳情
管理層將於2024年11月7日星期四美國東部時間下午5點舉行電話會議，審議2024年第三季度業績。
該電話會議可以通過操作員協助撥打(404) 975-4839或(833) 470-1428，並輸入訪問代碼418347進行接入。
爲避免等待時間，並跳過與操作員交談直接加入電話會議，參與者可以使用以下注冊鏈接進行預註冊： https://www.netroadshow.com/events/login?show=acecadfb&confId=71998註冊後，將發送一個日曆邀請，其中包含撥入信息以及進入直播通話的唯一代碼。我們建議您提前註冊，以確保完整參與通話。
我們的網站上也將提供直播音頻網絡廣播，僅限聽衆模式通過 公司網站上的「投資者」版塊： 我們網站的頁面。通話結束後不久，網站將提供網絡廣播的重播，並在有限時間內，您還可以通過撥打(929) 458-6194或(866) 813-9403並輸入訪問代碼590564來獲取回放。
此外，在電話會議之前，我們在網站的頁面上發佈了一個補充收益展示，其中包含我們的財務結果、趨勢和展望。我們將在通話過程中提到這份展示。 “投資者” 頁面
About Viad
Viad (NYSE: VVI), is a leading global provider of extraordinary experiences, including attractions, hospitality, exhibition services, and experiential marketing through two businesses: Pursuit and GES. Our business strategy focuses on delivering extraordinary experiences for our teams, clients and guests, and significant and sustainable growth and above-market returns for our shareholders. Viad is an S&P SmallCap 600 company.
Pursuit is an attractions and hospitality company that owns and operates a collection of inspiring and unforgettable experiences in iconic destinations in the United States, Canada, and Iceland. Pursuit’s elevated hospitality experiences include 14 world-class point-of-interest attractions and 27 distinctive lodges, along with integrated restaurants, retail and transportation that enable visitors to discover and connect with stunning national parks and renowned global travel locations.
GES is a global exhibition services and experiential marketing company offering a comprehensive range of services to the world’s leading event organizers and brands through two reportable segments, GES Exhibitions and Spiro. GES Exhibitions is a global exhibition and trade show management business that partners with leading exhibition and conference organizers as a full-service provider of strategic and logistics solutions to manage the complexity of their shows with teams throughout North America, Europe, and the Middle East. Spiro is a global experiential marketing agency that partners with leading brands around the world to manage and elevate their experiential marketing activities, bonding brand and customer.
要獲取更多信息，請訪問 www.viad.com.
前瞻性聲明
本新聞稿包含大量前瞻性聲明。諸如「將」，「可以」，「可能」，「期望」，「將會」，「能夠」，「可能會」，「打算」，「計劃」，「相信」，「估計」，「預計」，「交付」，「尋求」，「旨在」，「潛力」，「目標」，「展望」等詞語及詞語的變體旨在識別我們的前瞻性聲明。這些前瞻性聲明包括那些涉及Viad或其管理層認爲或預期將來可能發生的活動、事件或發展的聲明，包括有關GES交易預計關閉時機、交易款項使用、交易潛在收益、對Pursuit作爲獨立上市公司的機會和表現的預期，以及與GES交易關閉相關的首席執行官預期過渡。同樣，描述我們前進的業務戰略、目標、計劃、意圖或目標的聲明也是前瞻性聲明。這些前瞻性聲明並非歷史事實，受到一系列風險和不確定性的影響，其中許多超出我們的控制範圍，可能導致實際結果與前瞻性聲明中的結果有重大差異。可能導致實際結果與我們前瞻性聲明中描述的結果存在重大差異的重要因素包括但不限於以下方面：
有關可能影響我們業務或財務結果的風險和不確定性的更全面討論，請參閱我們最新一份年度10-K表格的「風險因素」第1A項和我們最新一份向美國證券交易委員會提交的10-Q表格的最新即時報告。我們否認並不承擔在本新聞稿中更新或修訂任何前瞻性聲明的任何義務，除非適用法律或法規要求。
投資者材料和電話會議 FirstEnergy的戰略和財務亮點演示文稿發佈在公司的投資者信息網站www.firstenergycorp.com/ir上。可以通過第二季度2024年財務業績的鏈接進行訪問。重要信息可能最初或僅通過公司的投資者信息網站進行傳播；投資者應查閱該站點以獲得此信息。
由於某些對該指標產生影響的調解項目尚未發生，超出公司控制範圍，或無法合理預測，因此公司尚未量化地將其調整後的EBITDA指引與相應的最相似的GAAP財務指標協調一致。因此，如果不付出不合理的努力，將無法提供與最接近的GAAP財務指標的協調。請注意，不可用的調解項目可能會顯著影響公司根據GAAP報告的結果。
聯繫方式
Carrie Long或Michelle Porhola
投資者關係
(602) 207-2681
ir@viad.com
VIAD公司
表一 - 季度業績（未經審計）
|
|
截至9月30日的三個月， |
|
截至9月30日的九個月 |
||||||||||||||||||||||||
(以千爲單位，除每股數據外) |
|
2024 |
|
|
2023 |
|
|
美元的變動 |
|
|
％ 變動 |
|
2024 |
|
|
2023 |
|
|
美元的變動 |
|
|
％ 變動 |
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
營業收入： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
追求 |
|
$ |
182,257 |
|
|
$ |
186,940 |
|
|
$ |
(4,683 |
) |
|
(2.5%) |
|
$ |
320,689 |
|
|
$ |
308,077 |
|
|
$ |
12,612 |
|
|
4.1% |
GES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
斯皮羅 |
|
|
82,205 |
|
|
|
58,887 |
|
|
|
23,318 |
|
|
39.6% |
|
|
242,585 |
|
|
|
199,617 |
|
|
|
42,968 |
|
|
21.5% |
GES 展覽 |
|
|
194,806 |
|
|
|
122,115 |
|
|
|
72,691 |
|
|
59.5% |
|
|
551,623 |
|
|
|
446,146 |
|
|
|
105,477 |
|
|
23.6% |
跨部門消除項 |
|
|
(3,564 |
) |
|
|
(2,043 |
) |
|
|
(1,521 |
) |
|
(74.4%) |
|
|
(7,158 |
) |
|
|
(6,839 |
) |
|
|
(319 |
) |
|
-4.7% |
總計 GES |
|
|
273,447 |
|
|
|
178,959 |
|
|
|
94,488 |
|
|
52.8% |
|
|
787,050 |
|
|
|
638,924 |
|
|
|
148,126 |
|
|
23.2% |
總計 |
|
$ |
455,704 |
|
|
$ |
365,899 |
|
|
$ |
89,805 |
|
|
24.5% |
|
$ |
1,107,739 |
|
|
$ |
947,001 |
|
|
$ |
160,738 |
|
|
17.0% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
業務部門營收(虧損): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
追求 |
|
$ |
75,903 |
|
|
$ |
81,375 |
|
|
$ |
(5,472 |
) |
|
(6.7%) |
|
$ |
64,710 |
|
|
$ |
72,074 |
|
|
$ |
(7,364 |
) |
|
-10.2% |
GES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
Spiro |
|
|
6,918 |
|
|
|
179 |
|
|
|
6,739 |
|
|
** |
|
|
28,436 |
|
|
|
11,632 |
|
|
|
16,804 |
|
|
** |
GES展覽 |
|
|
9,714 |
|
|
|
(5,529 |
) |
|
|
15,243 |
|
|
** |
|
|
44,353 |
|
|
|
20,235 |
|
|
|
24,118 |
|
|
** |
Total GES |
|
|
16,632 |
|
|
|
(5,350 |
) |
|
|
21,982 |
|
|
** |
|
|
72,789 |
|
|
|
31,867 |
|
|
|
40,922 |
|
|
** |
總計 |
|
$ |
92,535 |
|
|
$ |
76,025 |
|
|
$ |
16,510 |
|
|
21.7% |
|
$ |
137,499 |
|
|
$ |
103,941 |
|
|
$ |
33,558 |
|
|
32.3% |
企業內部抵消 |
|
|
13 |
|
|
|
17 |
|
|
|
(4 |
) |
|
(23.5%) |
|
|
45 |
|
|
|
49 |
|
|
|
(4 |
) |
|
-8.2% |
企業活動（附註A） |
|
|
(7,757 |
) |
|
|
(3,579 |
) |
|
|
(4,178 |
) |
|
** |
|
|
(17,612 |
) |
|
|
(10,255 |
) |
|
|
(7,357 |
) |
|
-71.7% |
出售ON服務所取得的收益 |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
** |
|
|
- |
|
|
|
(204 |
) |
|
|
204 |
|
|
-100.0% |
業務重組（費用）回籠 |
|
|
(383 |
) |
|
|
(480 |
) |
|
|
97 |
|
|
20.2% |
|
|
326 |
|
|
|
(1,125 |
) |
|
|
1,451 |
|
|
** |
減值損失（附註B） |
|
|
(6,110 |
) |
|
|
- |
|
|
|
(6,110 |
) |
|
** |
|
|
(6,110 |
) |
|
|
- |
|
|
|
(6,110 |
) |
|
** |
其他費用，淨額 |
|
|
(407 |
) |
|
|
(554 |
) |
|
|
147 |
|
|
26.5% |
|
|
(1,287 |
) |
|
|
(1,533 |
) |
|
|
246 |
|
|
16.0% |
淨利息費用 |
|
|
(11,428 |
) |
|
|
(12,476 |
) |
|
|
1,048 |
|
|
8.4% |
|
|
(35,858 |
) |
|
|
(37,081 |
) |
|
|
1,223 |
|
|
3.3% |
未來營業收入淨額 |
|
|
66,463 |
|
|
|
58,953 |
|
|
|
7,510 |
|
|
12.7% |
|
|
77,003 |
|
|
|
53,792 |
|
|
|
23,211 |
|
|
43.1% |
所得稅費用（附註C） |
|
|
(10,509 |
) |
|
|
(9,173 |
) |
|
|
(1,336 |
) |
|
(14.6%) |
|
|
(17,247 |
) |
|
|
(13,623 |
) |
|
|
(3,624 |
) |
|
-26.6% |
持續經營業務收入 |
|
|
55,954 |
|
|
|
49,780 |
|
|
|
6,174 |
|
|
12.4% |
|
|
59,756 |
|
|
|
40,169 |
|
|
|
19,587 |
|
|
48.8% |
來自終止經營業務的收入（損失） |
|
|
(90 |
) |
|
|
(654 |
) |
|
|
564 |
|
|
86.2% |
|
|
743 |
|
|
|
(855 |
) |
|
|
1,598 |
|
|
** |
淨利潤 |
|
|
55,864 |
|
|
|
49,126 |
|
|
|
6,738 |
|
|
13.7% |
|
|
60,499 |
|
|
|
39,314 |
|
|
|
21,185 |
|
|
53.9% |
非控制權益淨收益 |
|
|
(7,178 |
) |
|
|
(7,716 |
) |
|
|
538 |
|
|
7.0% |
|
|
(8,062 |
) |
|
|
(8,221 |
) |
|
|
159 |
|
|
1.9% |
歸屬於可贖回非控制權益的淨損失 |
|
|
(71 |
) |
|
|
(139 |
) |
|
|
68 |
|
|
48.9% |
|
|
372 |
|
|
|
270 |
|
|
|
102 |
|
|
37.8% |
歸屬於viad的淨收入 |
|
$ |
48,615 |
|
|
$ |
41,271 |
|
|
$ |
7,344 |
|
|
17.8% |
|
$ |
52,809 |
|
|
$ |
31,363 |
|
|
$ |
21,446 |
|
|
68.4% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
歸屬於viad的金額： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
持續經營業務收入 |
|
$ |
48,705 |
|
|
$ |
41,925 |
|
|
$ |
6,780 |
|
|
16.2% |
|
$ |
52,066 |
|
|
$ |
32,218 |
|
|
$ |
19,848 |
|
|
61.6% |
來自終止經營業務的收入（損失） |
|
|
(90 |
) |
|
|
(654 |
) |
|
|
564 |
|
|
86.2% |
|
|
743 |
|
|
|
(855 |
) |
|
|
1,598 |
|
|
** |
淨利潤 |
|
$ |
48,615 |
|
|
$ |
41,271 |
|
|
$ |
7,344 |
|
|
17.8% |
|
$ |
52,809 |
|
|
$ |
31,363 |
|
|
$ |
21,446 |
|
|
68.4% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
歸屬於viad的每股普通股收益（附註D）： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
基本每股收益 |
|
$ |
1.68 |
|
|
$ |
1.43 |
|
|
$ |
0.25 |
|
|
17.5% |
|
$ |
1.69 |
|
|
$ |
0.93 |
|
|
$ |
0.76 |
|
|
81.7% |
攤薄每股收益 |
|
$ |
1.65 |
|
|
$ |
1.41 |
|
|
$ |
0.24 |
|
|
17.0% |
|
$ |
1.67 |
|
|
$ |
0.92 |
|
|
$ |
0.75 |
|
|
81.5% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
加權平均普通股數： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
基本加權平均未來一致普通股 |
|
|
21,166 |
|
|
|
20,885 |
|
|
|
281 |
|
|
1.3% |
|
|
21,107 |
|
|
|
20,825 |
|
|
|
282 |
|
|
1.4% |
與基於股權酬勞相關的額外攤薄股份 |
|
|
449 |
|
|
|
289 |
|
|
|
160 |
|
|
55.4% |
|
|
410 |
|
|
|
200 |
|
|
|
210 |
|
|
** |
攤薄加權平均未來一致普通股 |
|
|
21,615 |
|
|
|
21,174 |
|
|
|
441 |
|
|
2.1% |
|
|
21,517 |
|
|
|
21,025 |
|
|
|
492 |
|
|
2.3% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
按報告部門調整後的EBITDA*： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
追尋 |
|
$ |
86,313 |
|
|
$ |
91,788 |
|
|
$ |
(5,475 |
) |
|
(6.0%) |
|
$ |
98,843 |
|
|
$ |
100,955 |
|
|
$ |
(2,112 |
) |
|
-2.1% |
GES： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
斯皮羅 |
|
|
7,567 |
|
|
|
775 |
|
|
|
6,792 |
|
|
** |
|
|
30,308 |
|
|
|
13,452 |
|
|
|
16,856 |
|
|
** |
GES 展覽 |
|
|
12,632 |
|
|
|
(2,779 |
) |
|
|
15,411 |
|
|
** |
|
|
53,220 |
|
|
|
28,133 |
|
|
|
25,087 |
|
|
89.2% |
總 GES |
|
|
20,199 |
|
|
|
(2,004 |
) |
|
|
22,203 |
|
|
** |
|
|
83,528 |
|
|
|
41,585 |
|
|
|
41,943 |
|
|
** |
Corporate |
|
|
(3,382 |
) |
|
|
(3,530 |
) |
|
|
148 |
|
|
4.2% |
|
|
(10,602 |
) |
|
|
(10,037 |
) |
|
|
(565 |
) |
|
-5.6% |
合併調整後息稅折舊及攤銷前利潤 |
|
$ |
103,130 |
|
|
$ |
86,254 |
|
|
$ |
16,876 |
|
|
19.6% |
|
$ |
171,769 |
|
|
$ |
132,503 |
|
|
$ |
39,266 |
|
|
29.6% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
資本化數據： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
現金及現金等價物 |
|
$ |
64,552 |
|
|
$ |
106,268 |
|
|
$ |
(41,716 |
) |
|
(39.3%) |
|
|
|
|
|
|
|
|
|
|
|
|||
總債務 |
|
|
398,202 |
|
|
|
477,645 |
|
|
|
(79,443 |
) |
|
(16.6%) |
|
|
|
|
|
|
|
|
|
|
|
|||
Viad股東權益 |
|
|
96,765 |
|
|
|
51,750 |
|
|
|
45,015 |
|
|
87.0% |
|
|
|
|
|
|
|
|
|
|
|
|||
非控股權益（可贖回和不可贖回） |
|
|
97,300 |
|
|
|
94,500 |
|
|
|
2,800 |
|
|
3.0% |
|
|
|
|
|
|
|
|
|
|
|
|||
可轉換A系列優先股（附註E）： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
可轉換優先股（包括以實物支付的累積股利）*** |
|
|
141,827 |
|
|
|
141,827 |
|
|
|
- |
|
|
0.0% |
|
|
|
|
|
|
|
|
|
|
|
|||
等同於普通股的數量 |
|
|
6,674 |
|
|
|
6,674 |
|
|
|
- |
|
|
0.0% |
|
|
|
|
|
|
|
|
|
|
|
|||
* 請參考表格二，了解此非GAAP財務指標與其最直接可比的GAAP財務指標之間的討論和調整。
** Change is greater than +/- 100 percent
*** Amount shown excludes transaction costs, which are netted against the value of the preferred shares when presented on Viad's balance sheet.
VIAD CORP
TABLE ONE - NOTES TO QUARTERLY RESULTS (UNAUDITED)
(A) Corporate activities - The increase in corporate activities is primarily due to transaction-related costs including consulting, accounting, legal, and other costs incurred related to the pending sale of the GES business of approximately $430萬 during the three months ended September 30, 2024 and $670萬 during the nine months ended September 30, 2024.
(B) Impairment charges - On July 2, 2019, we executed a facility lease with the intent of building a new FlyOver attraction, FlyOver Canada Toronto. Effective August 6, 2024, this facility lease was terminated. During the three months ended September 30, 2024, we recorded an asset impairment charge of $550萬 related to site-specific engineering plans developed for this attraction. Additionally, during July 2024, a wildfire entered Jasper National Park and Pursuit’s Wilderness Kitchen was lost to the wildfire. During the three months ended September 30, 2024, we recorded an impairment charge of $60萬 against intangible assets (trademark and favorable lease) related to this loss.
(C) Income tax expense – The effective tax rate was 15.8% for the three months ended September 30, 2024, 15.6% for the three months ended September 30, 2023, 22.4% for the nine months ended September 30, 2024, and 25.3% for nine months ended September 30, 2023. The effective tax rates differed from the 21% federal rate as we do not recognize a tax benefit primarily on losses in the United States where we have a valuation allowance. During the three months ended September 30, 2024, we released a valuation allowance of $50萬 recorded on deferred tax assets with certain separate states. During the nine months ended September 30, 2024, we also recorded a $110萬 benefit for the release of the valuation allowance recorded on the United Kingdom’s tax loss carryforwards, offset by a $50萬 expense during the first quarter of 2024 to record estimated withholding taxes associated with repatriating Sky Lagoon’s earnings and a valuation allowance against the tax credit generated from this withholding tax. The effective tax rate for the nine months ended September 30, 2023, was further impacted by the release of a valuation allowance of $210萬 during the first quarter of 2023 on deferred tax assets associated with certain separate state filings, which more than offset taxes due in jurisdictions without a valuation allowance.
(D) 每股普通股收入-我們在計算每股收入（虧損）時採用兩類方法，優先股和包含不可放棄分紅權利的未歸屬股權支付獎勵被視爲參與證券。因此，在計算每股收入時，這些證券包括在收益分配中。
攤薄後每股普通股收入（虧損）是使用兩類方法或按轉換方法計算的較大稀釋。兩類方法使用可供普通股股東取得的淨收入（損失），並假定除參與證券外的所有潛在股份均轉換。按轉換方法使用可供普通股東取得的淨收入（損失），並假定包括參與證券在內的所有潛在股份。稀釋性潛在普通股包括未行使的股票期權、未歸屬的限制性股票單位和可轉換優先股。
基本和攤薄每股收入（虧損）的構成如下：
|
|
截至9月30日的三個月， |
|
截至9月30日的九個月 |
||||||||||||||||||||||||
（以千爲單位） |
|
2024 |
|
|
2023 |
|
|
美元的變動 |
|
|
％ 變動 |
|
2024 |
|
|
2023 |
|
|
美元的變動 |
|
|
％ 變動 |
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
歸屬於viad的淨利潤 |
|
$ |
48,615 |
|
|
$ |
41,271 |
|
|
$ |
7,344 |
|
|
17.8% |
|
$ |
52,809 |
|
|
$ |
31,363 |
|
|
$ |
21,446 |
|
|
68.4% |
可轉換優先股股息 |
|
|
(1,950 |
) |
|
|
(1,950 |
) |
|
|
- |
|
|
0.0% |
|
|
(5,850 |
) |
|
|
(5,850 |
) |
|
|
- |
|
|
0.0% |
未分配的收入歸屬於viad |
|
|
46,665 |
|
|
|
39,321 |
|
|
|
7,344 |
|
|
18.7% |
|
|
46,959 |
|
|
|
25,513 |
|
|
|
21,446 |
|
|
84.1% |
扣除分配給參與證券的部分 |
|
|
(11,187 |
) |
|
|
(9,522 |
) |
|
|
(1,665 |
) |
|
(17.5%) |
|
|
(11,282 |
) |
|
|
(6,194 |
) |
|
|
(5,088 |
) |
|
-82.1% |
歸屬於viad普通股股東的淨利潤（基本） |
|
$ |
35,478 |
|
|
$ |
29,799 |
|
|
$ |
5,679 |
|
|
19.1% |
|
$ |
35,677 |
|
|
$ |
19,319 |
|
|
$ |
16,358 |
|
|
84.7% |
加：分配給享有權益的證券 |
|
|
177 |
|
|
|
98 |
|
|
|
79 |
|
|
80.6% |
|
|
165 |
|
|
|
44 |
|
|
|
121 |
|
|
** |
分配給Viad普通股股東的淨利潤（攤薄後） |
|
$ |
35,655 |
|
|
$ |
29,897 |
|
|
$ |
5,758 |
|
|
19.3% |
|
$ |
35,842 |
|
|
$ |
19,363 |
|
|
$ |
16,479 |
|
|
85.1% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
基本加權平均普通股份 |
|
|
21,166 |
|
|
|
20,885 |
|
|
|
281 |
|
|
1.3% |
|
|
21,107 |
|
|
|
20,825 |
|
|
|
282 |
|
|
1.4% |
與股權報酬相關的額外攤薄股份 |
|
|
449 |
|
|
|
289 |
|
|
|
160 |
|
|
55.4% |
|
|
410 |
|
|
|
200 |
|
|
|
210 |
|
|
** |
攤薄後的基本加權平均普通股份 |
|
|
21,615 |
|
|
|
21,174 |
|
|
|
441 |
|
|
2.1% |
|
|
21,517 |
|
|
|
21,025 |
|
|
|
492 |
|
|
2.3% |
** 變動大於+/- 100%
（E）可轉換A系列優先股 — 2020年8月5日，我們與私募股權投資公司Crestview Partners管理的基金簽訂了一項投資協議，涉及發行了135,000股新發行的可轉換A系列優先股，面值每股$0.01，總購買價格爲13500萬美元或每股$1,000。可轉換A系列優先股帶有5.5%的累積季度股息，Viad可選擇以現金或實物支付，且可按照$21.25每股的轉換價格轉換爲普通股。
VIAD公司
表二 - 非依據審計的財務指標
關於非GAAP財務指標的重要披露
本文件包括"調整後淨利潤（虧損）"、"調整後EBITDA"、"部門營業利潤（虧損）"和"調整後部門營業利潤（虧損）"的呈現，這些指標是針對美國普遍公認的會計原則（GAAP）下呈現的結果的補充，可能與其他公司呈現的同名指標不可比。管理層利用這些非GAAP指標促進Viad經營績效的週期比較和分析，並應視爲對GAAP要求中報告的其他類似指標的補充而非替代。與認可Viad的淨利潤的GAAP指標相比，使用這些非GAAP財務指標受到限制，因爲未考慮影響Viad的綜合財務表現的各種因素，因此，使用Viad財務信息的用戶應將認可Viad的淨利潤視爲財務績效的重要指標，因爲它提供了公司績效的更全面度量。
調整後淨利潤（虧損）、部門營業利潤（虧損）和調整後部門營業利潤（虧損）被視爲有用的經營指標，此外，與Viad可歸屬淨利潤相比，由於排除非經營支出/收入而產生的潛在變動，因此產生了進一步被視爲反映Viad績效的指標。管理層相信，調整後EBITDA的呈現提供了有關Viad運營結果的有用信息，用於趨勢分析和對比Viad業務績效和價值。管理層還認爲，調整後EBITDA的呈現對收購和其他重大資本項目提供了信息，使投資者能夠評估管理如何有效地投資資本進入重大企業發展項目，無論是從估值還是回報的角度。
|
|
截至9月30日的三個月， |
|
截至9月30日的九個月 |
||||||||||||||||||||||||
(以千爲單位，除每股數據外) |
|
2024 |
|
|
2023 |
|
|
美元的變動 |
|
|
％ 變動 |
|
2024 |
|
|
2023 |
|
|
美元的變動 |
|
|
％ 變動 |
||||||
調整後的淨利潤： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
淨利潤歸屬於viad |
|
$ |
48,615 |
|
|
$ |
41,271 |
|
|
$ |
7,344 |
|
|
17.8% |
|
$ |
52,809 |
|
|
$ |
31,363 |
|
|
$ |
21,446 |
|
|
68.4% |
（收入）駐點運營虧損歸屬於viad |
|
|
90 |
|
|
|
654 |
|
|
|
(564 |
) |
|
(86.2%) |
|
|
(743 |
) |
|
|
855 |
|
|
|
(1,598 |
) |
|
** |
持續經營所得收益歸屬於viad |
|
|
48,705 |
|
|
|
41,925 |
|
|
|
6,780 |
|
|
16.2% |
|
|
52,066 |
|
|
|
32,218 |
|
|
|
19,848 |
|
|
61.6% |
ON Services出售收益 |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
** |
|
|
- |
|
|
|
204 |
|
|
|
(204 |
) |
|
-100.0% |
重組費用（回收）稅前 |
|
|
383 |
|
|
|
480 |
|
|
|
(97 |
) |
|
(20.2%) |
|
|
(326 |
) |
|
|
1,125 |
|
|
|
(1,451 |
) |
|
** |
減值損失，稅前 |
|
|
6,110 |
|
|
|
- |
|
|
|
6,110 |
|
|
** |
|
|
6,110 |
|
|
|
- |
|
|
|
6,110 |
|
|
** |
與交易相關的成本和其他非經常性費用，稅前（注A） |
|
|
4,608 |
|
|
|
924 |
|
|
|
3,684 |
|
|
** |
|
|
9,167 |
|
|
|
2,235 |
|
|
|
6,932 |
|
|
** |
租賃義務重新計量，歸屬於viad，稅前（注B） |
|
|
(568 |
) |
|
|
224 |
|
|
|
(792 |
) |
|
** |
|
|
(148 |
) |
|
|
(599 |
) |
|
|
451 |
|
|
75.3% |
上述項目的稅項支出(利益) |
|
|
104 |
|
|
|
(216 |
) |
|
|
320 |
|
|
** |
|
|
(66 |
) |
|
|
93 |
|
|
|
(159 |
) |
|
** |
有利稅務事項 |
|
|
(532 |
) |
|
|
- |
|
|
|
(532 |
) |
|
** |
|
|
(532 |
) |
|
|
(2,103 |
) |
|
|
1,571 |
|
|
74.7% |
調整後淨利潤 |
|
$ |
58,810 |
|
|
$ |
43,337 |
|
|
$ |
15,473 |
|
|
35.7% |
|
$ |
66,271 |
|
|
$ |
33,173 |
|
|
$ |
33,098 |
|
|
99.8% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
調整後的攤薄每股收益: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
調整後的淨收入（如上所述合併） |
|
$ |
58,810 |
|
|
$ |
43,337 |
|
|
$ |
15,473 |
|
|
35.7% |
|
$ |
66,271 |
|
|
$ |
33,173 |
|
|
$ |
33,098 |
|
|
99.8% |
可轉換優先股股息 |
|
|
(1,950 |
) |
|
|
(1,950 |
) |
|
|
- |
|
|
0.0% |
|
|
(5,850 |
) |
|
|
(5,850 |
) |
|
|
- |
|
|
0.0% |
未分配調整後的淨收入歸屬於Viad（附註C） |
|
|
56,860 |
|
|
|
41,387 |
|
|
|
15,473 |
|
|
37.4% |
|
|
60,421 |
|
|
|
27,323 |
|
|
|
33,098 |
|
|
** |
減：分配給參與證券（附註D） |
|
|
(13,415 |
) |
|
|
(9,919 |
) |
|
|
(3,496 |
) |
|
(35.2%) |
|
|
(14,304 |
) |
|
|
(6,586 |
) |
|
|
(7,718 |
) |
|
** |
攤薄後調整後的淨利潤分配給Viad普通股股東 |
|
$ |
43,445 |
|
|
$ |
31,468 |
|
|
$ |
11,977 |
|
|
38.1% |
|
$ |
46,117 |
|
|
$ |
20,737 |
|
|
$ |
25,380 |
|
|
** |
攤薄後的加權平均未流通普通股 |
|
|
21,615 |
|
|
|
21,174 |
|
|
|
441 |
|
|
2.1% |
|
|
21,517 |
|
|
|
21,025 |
|
|
|
492 |
|
|
2.3% |
調整後的攤薄每股收益 |
|
$ |
2.01 |
|
|
$ |
1.49 |
|
|
$ |
0.52 |
|
|
34.9% |
|
$ |
2.14 |
|
|
$ |
0.99 |
|
|
$ |
1.15 |
|
|
** |
** 變動大於+/- 100%
(A) 交易相關成本和其他一次性費用包括：
|
|
截至9月30日的三個月， |
|
|
截至9月30日的九個月 |
|
||||||||||
（以千爲單位） |
|
2024 |
|
|
2023 |
|
|
2024 |
|
|
2023 |
|
||||
收購整合成本 - 追求1 |
|
$ |
2 |
|
|
$ |
- |
|
|
$ |
2 |
|
|
$ |
30 |
|
交易相關成本 - 追求1 |
|
|
78 |
|
|
|
110 |
|
|
|
130 |
|
|
|
184 |
|
交易相關成本 - 公司2 |
|
|
4,304 |
|
|
|
14 |
|
|
|
6,713 |
|
|
|
17 |
|
招聘啓動成本1, 3 |
|
|
207 |
|
|
|
800 |
|
|
|
2,167 |
|
|
|
1,909 |
|
其他非經常性支出2, 4 |
|
|
17 |
|
|
|
- |
|
|
|
155 |
|
|
|
95 |
|
交易相關及其他一次性費用，稅前 |
|
$ |
4,608 |
|
|
$ |
924 |
|
|
$ |
9,167 |
|
|
$ |
2,235 |
|
1 包括在分部運營虧損中
2 包括在公司活動中
3 主要包括相關於Pursuit在芝加哥開發新飛越景點的成本，以及與FlyOver多倫多租約退出相關的尾部成本。
4 包括與Viad 2024年股份登記和Viad 2023年信貸設施再融資努力相關的不可資本化費用和支出。
(B) 歸因於Viad的財務租賃義務的重新計量代表與Sky Lagoon財務租賃義務相關的服務成本中包含的非現金匯兌損失/（盈利），該財務租賃義務歸因於Viad在Sky Lagoon中的51%權益。
(C) 我們在調整淨利潤（損失）每股中排除可贖回的非控股權益贖回價值的調整，因爲這是一項不影響歸屬於Viad的淨利潤或損失的非現金調整。
(D) 包含有權享有股利的優先股和包含有權享有股利的尚未獲分配的股權支付獎勵被視爲優先股。因此，除非包含這些證券的效果導致抵銷，否則在計算每普通股調整後淨利潤（虧損）分配中包括這種證券。以下表格提供了用於計算分配給有資格證券的數據，如適用：
|
|
截至9月30日的三個月， |
|
|
截至9月30日的九個月 |
|
||||||||||
（以千爲單位） |
|
2024 |
|
|
2023 |
|
|
2024 |
|
|
2023 |
|
||||
加權平均未償還普通股份 |
|
|
21,615 |
|
|
|
21,174 |
|
|
|
21,517 |
|
|
|
21,025 |
|
參與式可轉換優先股份影響（如適用） |
|
|
6,674 |
|
|
|
6,674 |
|
|
|
6,674 |
|
|
|
6,674 |
|
參與式未完全獲得股份影響（如適用） |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
3 |
|
包括參與利益影響的加權平均股份（如適用） |
|
|
28,289 |
|
|
|
27,848 |
|
|
|
28,191 |
|
|
|
27,702 |
|
viad公司
表二-非通用會計準則財務指標續（未經審計）
|
|
截至9月30日的三個月， |
|
截至9月30日的九個月 |
||||||||||||||||||||||||
（單位：千美元） |
|
2024 |
|
|
2023 |
|
|
美元的變動 |
|
|
％ 變動 |
|
2024 |
|
|
2023 |
|
|
美元的變動 |
|
|
％ 變動 |
||||||
Viad綜合: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
營業收入 |
|
$ |
455,704 |
|
|
$ |
365,899 |
|
|
$ |
89,805 |
|
|
24.5% |
|
$ |
1,107,739 |
|
|
$ |
947,001 |
|
|
$ |
160,738 |
|
|
17.0% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
歸屬於Viad的淨利潤 |
|
$ |
48,615 |
|
|
$ |
41,271 |
|
|
$ |
7,344 |
|
|
17.8% |
|
$ |
52,809 |
|
|
$ |
31,363 |
|
|
$ |
21,446 |
|
|
68.4% |
非控制權益淨收益 |
|
|
7,178 |
|
|
|
7,716 |
|
|
|
(538 |
) |
|
(7.0%) |
|
|
8,062 |
|
|
|
8,221 |
|
|
|
(159 |
) |
|
-1.9% |
淨利潤（虧損）歸屬可贖回的非控制權益 |
|
|
71 |
|
|
|
139 |
|
|
|
(68 |
) |
|
(48.9%) |
|
|
(372 |
) |
|
|
(270 |
) |
|
|
(102 |
) |
|
-37.8% |
（收入）來自停止業務的損失 |
|
|
90 |
|
|
|
654 |
|
|
|
(564 |
) |
|
(86.2%) |
|
|
(743 |
) |
|
|
855 |
|
|
|
(1,598 |
) |
|
** |
淨利息費用 |
|
|
11,428 |
|
|
|
12,476 |
|
|
|
(1,048 |
) |
|
(8.4%) |
|
|
35,858 |
|
|
|
37,081 |
|
|
|
(1,223 |
) |
|
-3.3% |
所得稅費用 |
|
|
10,509 |
|
|
|
9,173 |
|
|
|
1,336 |
|
|
14.6% |
|
|
17,247 |
|
|
|
13,623 |
|
|
|
3,624 |
|
|
26.6% |
折舊與攤銷 |
|
|
14,844 |
|
|
|
12,428 |
|
|
|
2,416 |
|
|
19.4% |
|
|
42,961 |
|
|
|
37,707 |
|
|
|
5,254 |
|
|
13.9% |
ON 服務出售收益 |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
** |
|
|
- |
|
|
|
204 |
|
|
|
(204 |
) |
|
-100.0% |
重組費用（收回） |
|
|
383 |
|
|
|
480 |
|
|
|
(97 |
) |
|
(20.2%) |
|
|
(326 |
) |
|
|
1,125 |
|
|
|
(1,451 |
) |
|
** |
減值損失 |
|
|
6,110 |
|
|
|
- |
|
|
|
6,110 |
|
|
** |
|
|
6,110 |
|
|
|
- |
|
|
|
6,110 |
|
|
** |
其他費用，淨額 |
|
|
407 |
|
|
|
554 |
|
|
|
(147 |
) |
|
(26.5%) |
|
|
1,287 |
|
|
|
1,533 |
|
|
|
(246 |
) |
|
-16.0% |
啓動成本（A） |
|
|
207 |
|
|
|
800 |
|
|
|
(593 |
) |
|
(74.1%) |
|
|
2,167 |
|
|
|
1,909 |
|
|
|
258 |
|
|
13.5% |
交易相關成本 |
|
|
4,382 |
|
|
|
124 |
|
|
|
4,258 |
|
|
** |
|
|
6,843 |
|
|
|
201 |
|
|
|
6,642 |
|
|
** |
整合成本 |
|
|
2 |
|
|
|
- |
|
|
|
2 |
|
|
** |
|
|
2 |
|
|
|
30 |
|
|
|
(28 |
) |
|
-93.3% |
其他非經常性費用（B） |
|
|
17 |
|
|
|
- |
|
|
|
17 |
|
|
** |
|
|
155 |
|
|
|
95 |
|
|
|
60 |
|
|
63.2% |
重新衡量融資租賃義務（C） |
|
|
(1,113 |
) |
|
|
439 |
|
|
|
(1,552 |
) |
|
** |
|
|
(291 |
) |
|
|
(1,174 |
) |
|
|
883 |
|
|
75.2% |
合併調整後息稅折舊及攤銷前利潤 |
|
$ |
103,130 |
|
|
$ |
86,254 |
|
|
$ |
16,876 |
|
|
19.6% |
|
$ |
171,769 |
|
|
$ |
132,503 |
|
|
$ |
39,266 |
|
|
29.6% |
歸屬於非控股股權的調整後EBITDA |
|
|
(9,518 |
) |
|
|
(11,347 |
) |
|
|
1,829 |
|
|
16.1% |
|
|
(14,561 |
) |
|
|
(14,773 |
) |
|
|
212 |
|
|
1.4% |
合併後調整後EBITDA歸屬於viad |
|
$ |
93,612 |
|
|
$ |
74,907 |
|
|
$ |
18,705 |
|
|
25.0% |
|
$ |
157,208 |
|
|
$ |
117,730 |
|
|
$ |
39,478 |
|
|
33.5% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
業務細分合並後調整後EBITDA： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
Pursuit |
|
$ |
86,313 |
|
|
$ |
91,788 |
|
|
$ |
(5,475 |
) |
|
(6.0%) |
|
$ |
98,843 |
|
|
$ |
100,955 |
|
|
$ |
(2,112 |
) |
|
-2.1% |
總GES |
|
|
20,199 |
|
|
|
(2,004 |
) |
|
|
22,203 |
|
|
** |
|
|
83,528 |
|
|
|
41,585 |
|
|
|
41,943 |
|
|
** |
總計 |
|
|
106,512 |
|
|
|
89,784 |
|
|
|
16,728 |
|
|
18.6% |
|
|
182,371 |
|
|
|
142,540 |
|
|
|
39,831 |
|
|
27.9% |
公司EBITDA（D） |
|
|
(3,382 |
) |
|
|
(3,530 |
) |
|
|
148 |
|
|
4.2% |
|
|
(10,602 |
) |
|
|
(10,037 |
) |
|
|
(565 |
) |
|
-5.6% |
合併調整後息稅折舊及攤銷前利潤 |
|
$ |
103,130 |
|
|
$ |
86,254 |
|
|
$ |
16,876 |
|
|
19.6% |
|
$ |
171,769 |
|
|
$ |
132,503 |
|
|
$ |
39,266 |
|
|
29.6% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
追求調整後的EBITDA: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
營業收入 |
|
$ |
182,257 |
|
|
$ |
186,940 |
|
|
$ |
(4,683 |
) |
|
(2.5%) |
|
$ |
320,689 |
|
|
$ |
308,077 |
|
|
$ |
12,612 |
|
|
4.1% |
服務和產品成本 |
|
|
(106,354 |
) |
|
|
(105,565 |
) |
|
|
(789 |
) |
|
(0.7%) |
|
|
(255,979 |
) |
|
|
(236,003 |
) |
|
|
(19,976 |
) |
|
-8.5% |
業務部門的營業利潤 |
|
|
75,903 |
|
|
|
81,375 |
|
|
|
(5,472 |
) |
|
(6.7%) |
|
|
64,710 |
|
|
|
72,074 |
|
|
|
(7,364 |
) |
|
-10.2% |
折舊 |
|
|
10,067 |
|
|
|
7,708 |
|
|
|
2,359 |
|
|
30.6% |
|
|
28,632 |
|
|
|
24,121 |
|
|
|
4,511 |
|
|
18.7% |
攤銷 |
|
|
1,169 |
|
|
|
1,356 |
|
|
|
(187 |
) |
|
(13.8%) |
|
|
3,493 |
|
|
|
3,811 |
|
|
|
(318 |
) |
|
-8.3% |
啓動成本（A） |
|
|
207 |
|
|
|
800 |
|
|
|
(593 |
) |
|
(74.1%) |
|
|
2,167 |
|
|
|
1,909 |
|
|
|
258 |
|
|
13.5% |
交易相關成本 |
|
|
78 |
|
|
|
110 |
|
|
|
(32 |
) |
|
(29.1%) |
|
|
130 |
|
|
|
184 |
|
|
|
(54 |
) |
|
-29.3% |
整合成本 |
|
|
2 |
|
|
|
- |
|
|
|
2 |
|
|
** |
|
|
2 |
|
|
|
30 |
|
|
|
(28 |
) |
|
-93.3% |
金融租賃義務的重新計量 (C) |
|
|
(1,113 |
) |
|
|
439 |
|
|
|
(1,552 |
) |
|
** |
|
|
(291 |
) |
|
|
(1,174 |
) |
|
|
883 |
|
|
75.2% |
Adjusted EBITDA |
|
$ |
86,313 |
|
|
$ |
91,788 |
|
|
$ |
(5,475 |
) |
|
(6.0%) |
|
$ |
98,843 |
|
|
$ |
100,955 |
|
|
$ |
(2,112 |
) |
|
-2.1% |
歸屬於非控股股權的調整後EBITDA |
|
|
(9,518 |
) |
|
|
(11,347 |
) |
|
|
1,829 |
|
|
16.1% |
|
|
(14,561 |
) |
|
|
(14,773 |
) |
|
|
212 |
|
|
1.4% |
調整後的歸屬於viad的息稅折舊及攤銷前利潤 |
|
$ |
76,795 |
|
|
$ |
80,441 |
|
|
$ |
(3,646 |
) |
|
(4.5%) |
|
$ |
84,282 |
|
|
$ |
86,182 |
|
|
$ |
(1,900 |
) |
|
-2.2% |
追求營業利潤率 |
|
41.6% |
|
|
43.5% |
|
|
|
|
|
(1.9%) |
|
20.2% |
|
|
23.4% |
|
|
|
|
|
-3.2% |
||||||
追求調整後的息稅折舊及攤銷前利潤率 |
|
47.4% |
|
|
49.1% |
|
|
|
|
|
(1.7%) |
|
30.8% |
|
|
32.8% |
|
|
|
|
|
-1.9% |
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
總GES調整後的息稅折舊及攤銷前利潤: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
營業收入 |
|
$ |
273,447 |
|
|
$ |
178,959 |
|
|
$ |
94,488 |
|
|
52.8% |
|
$ |
787,050 |
|
|
$ |
638,924 |
|
|
$ |
148,126 |
|
|
23.2% |
服務和產品成本 |
|
|
(256,815 |
) |
|
|
(184,309 |
) |
|
|
(72,506 |
) |
|
(39.3%) |
|
|
(714,261 |
) |
|
|
(607,057 |
) |
|
|
(107,204 |
) |
|
-17.7% |
分段營業利潤（損失） |
|
|
16,632 |
|
|
|
(5,350 |
) |
|
|
21,982 |
|
|
** |
|
|
72,789 |
|
|
|
31,867 |
|
|
|
40,922 |
|
|
** |
折舊 |
|
|
2,747 |
|
|
|
2,357 |
|
|
|
390 |
|
|
16.5% |
|
|
8,181 |
|
|
|
6,775 |
|
|
|
1,406 |
|
|
20.8% |
攤銷 |
|
|
820 |
|
|
|
989 |
|
|
|
(169 |
) |
|
(17.1%) |
|
|
2,558 |
|
|
|
2,943 |
|
|
|
(385 |
) |
|
-13.1% |
總 GES 調整後的 EBITDA |
|
$ |
20,199 |
|
|
$ |
(2,004 |
) |
|
$ |
22,203 |
|
|
** |
|
$ |
83,528 |
|
|
$ |
41,585 |
|
|
$ |
41,943 |
|
|
** |
總 GES 營業利潤率 |
|
6.1% |
|
|
(3.0%) |
|
|
|
|
|
9.1% |
|
9.2% |
|
|
5.0% |
|
|
|
|
|
4.3% |
||||||
總 GES 調整後的 EBITDA 利潤率 |
|
7.4% |
|
|
(1.1%) |
|
|
|
|
|
8.5% |
|
10.6% |
|
|
6.5% |
|
|
|
|
|
4.1% |
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
報告部門調整後的EBITDA： |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
斯皮羅 |
|
$ |
7,567 |
|
|
$ |
775 |
|
|
$ |
6,792 |
|
|
** |
|
$ |
30,308 |
|
|
$ |
13,452 |
|
|
$ |
16,856 |
|
|
** |
GES展會 |
|
|
12,632 |
|
|
|
(2,779 |
) |
|
|
15,411 |
|
|
** |
|
|
53,220 |
|
|
|
28,133 |
|
|
|
25,087 |
|
|
89.2% |
總計GES |
|
$ |
20,199 |
|
|
$ |
(2,004 |
) |
|
$ |
22,203 |
|
|
** |
|
$ |
83,528 |
|
|
$ |
41,585 |
|
|
$ |
41,943 |
|
|
** |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
Spiro營收 |
|
$ |
82,205 |
|
|
$ |
58,887 |
|
|
$ |
23,318 |
|
|
39.6% |
|
$ |
242,585 |
|
|
$ |
199,617 |
|
|
$ |
42,968 |
|
|
21.5% |
Spiro調整後的EBITDA利潤率 |
|
9.2% |
|
|
1.3% |
|
|
|
|
|
7.9% |
|
12.5% |
|
|
6.7% |
|
|
|
|
|
5.8% |
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
GES展會營收 |
|
$ |
194,806 |
|
|
$ |
122,115 |
|
|
$ |
72,691 |
|
|
59.5% |
|
$ |
551,623 |
|
|
$ |
446,146 |
|
|
$ |
105,477 |
|
|
23.6% |
GES展會調整後的EBITDA利潤率 |
|
6.5% |
|
|
(2.3%) |
|
|
|
|
|
8.8% |
|
9.6% |
|
|
6.3% |
|
|
|
|
|
3.3% |
||||||
** 變動幅度超過+/- 100%
(A) 包括主要與 Pursuit 在芝加哥開發新的 FlyOver 景點以及與 FlyOver 多倫多租約退出相關的尾隨成本。
(B) 包括 2024 年 Viad 招股說明書和 2023 年 Viad 授信設施再融資努力中不可資本化的費用和支出。
(C) 融資租賃義務的重新計量代表了包含在與 Sky Lagoon 融資租賃義務定期重新計量相關的服務成本內的非現金外幣兌換損益。
(D) 根據公司活動支出減去折舊、交易相關成本和公司活動支出內的其他非經常性費用計算公司調整後的 EBITDA。