American Vanguard Corp Files Q2 2024 10-Q

Ticker: AVD · Form: 10-Q · Filed: Aug 9, 2024 · CIK: 5981

Sentiment: neutral

Topics: 10-Q, earnings, financials, agriculture-chemicals

TL;DR

AVD Q2 10-Q is in: financials look solid, retained earnings up.

AI Summary

American Vanguard Corp filed its 10-Q for the period ending June 30, 2024. The company, operating in agriculture chemicals, reported financial data for Q2 2024 and the first half of the year. Key financial elements like retained earnings and additional paid-in capital were detailed, alongside information on treasury stock and common stock transactions.

Why It Matters

This filing provides investors with a detailed look at American Vanguard Corp's financial performance and position as of the second quarter of 2024, crucial for understanding the company's health and future prospects.

Risk Assessment

Risk Level: low — The filing is a standard quarterly report with no immediate red flags or significant negative disclosures.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of American Vanguard Corp?

American Vanguard Corp operates in the AGRICULTURE CHEMICALS sector, SIC code 2870.

What period does this 10-Q filing cover?

This 10-Q filing covers the period ending June 30, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on August 9, 2024.

What is the company's fiscal year end?

American Vanguard Corp's fiscal year ends on December 31.

What are some of the financial statement components mentioned in the filing?

The filing mentions components such as Treasury Stock, Additional Paid-In Capital, Restricted Stock Units, Retained Earnings, and Common Stock.

Filing Stats: 4,559 words · 18 min read · ~15 pages · Grade level 15.4 · Accepted 2024-08-09 17:00:22

Key Financial Figures

Filing Documents

—FINANCIAL INFORMATION

PART I—FINANCIAL INFORMATION Item 1.

Financial Statements (unaudited)

Financial Statements (unaudited) Condensed Consolidated Statements of Operations 3 Condensed Consolidated Statements of Comprehensive (Loss) Income 4 Condensed Consolidated Balance Sheets 5 Condensed Consolidated Statements of Stockholders' Equity 6 Condensed Consolidated Statements of Cash Flows 8 Notes to Condensed Consolidated Financial Statements 9 Item 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 18 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 26 Item 4.

Controls and Procedures

Controls and Procedures 26

—OTHER INFORMATION

PART II—OTHER INFORMATION 27 Item 1.

Legal Proceedings

Legal Proceedings 27 Item 1A. Risks Factors 27 Item 2. Purchases of Equity Securities by the Issuer 27 Item 6. Exhibits 28

FINANCI AL INFORMATION

PART I. FINANCI AL INFORMATION

FINANC IAL STATEMENTS

Item 1. FINANC IAL STATEMENTS AMERICAN VANGUARD CORPORATION AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (In thousands, except per share data) (Unaudited) For the Three Months Ended June 30, For the Six Months Ended June 30, 2024 2023 2024 2023 Net sales $ 128,209 $ 132,790 $ 263,352 $ 257,674 Cost of sales ( 90,446 ) ( 89,881 ) ( 183,171 ) ( 176,230 ) Gross profit 37,763 42,909 80,181 81,444 Operating expenses Selling, general and administrative ( 31,051 ) ( 29,742 ) ( 60,520 ) ( 56,140 ) Research, product development and regulatory ( 8,599 ) ( 9,413 ) ( 14,305 ) ( 18,283 ) Transformation ( 7,345 ) — ( 8,497 ) — Operating (loss) income ( 9,232 ) 3,754 ( 3,141 ) 7,021 Change in fair value of equity investment ( 125 ) ( 55 ) 513 ( 77 ) Interest expense, net ( 3,917 ) ( 3,211 ) ( 7,610 ) ( 4,898 ) (Loss) income before provision for income taxes ( 13,274 ) 488 ( 10,238 ) 2,046 Income tax benefit (expense) 1,553 ( 1,541 ) 69 ( 1,181 ) Net (loss) income $ ( 11,721 ) $ ( 1,053 ) $ ( 10,169 ) $ 865 Net (loss) income per common share—basic $ ( 0.42 ) $ ( 0.04 ) $ ( 0.36 ) $ 0.03 Net (loss) income per common share—assuming dilution $ ( 0.42 ) $ ( 0.04 ) $ ( 0.36 ) $ 0.03 Weighted average shares outstanding—basic 28,024 28,428 27,934 28,397 Weighted average shares outstanding—assuming dilution 28,024 28,428 27,934 28,985 See notes to the Condensed Consolidated Financial Statements. 3 AMERICAN VANGUARD CORPORATION AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEM ENTS OF COMPREHENSIVE (LOSS) INCOME (In thousands) (Unaudited) For the Three Months Ended June 30, For the Six Months Ended June 30, 2024 2023 2024 2023 Net (loss) income $ ( 11,721 )

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