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AMCON's 2024 Earnings Fall Y/Y Due to Rising SG&A Costs

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For the fiscal year ended Sept. 30, 2024, AMCON Distributing Company (DIT - Free Report) reported an earnings per share (EPS) of $7.15, a notable decline from the previous year's EPS of $19.46. 

Total revenues increased to $2.7 billion, up from $2.5 billion in fiscal 2023, indicating a growth in sales yet a drop in profitability.

AMCON’s fiscal 2024 reflects a mixed performance, with revenue growth overshadowed by a significant reduction in net income and EPS. Despite the increase in total sales, the company's operational expenses and interest costs have risen, impacting the bottom line.

AMCON Distributing Company Price, Consensus and EPS Surprise

AMCON Distributing Company Price, Consensus and EPS Surprise

AMCON Distributing Company price-consensus-eps-surprise-chart | AMCON Distributing Company Quote

Key Business Metrics

Wholesale Distribution Segment

The wholesale distribution segment, a key driver of AMCON’s business, posted revenues of $2.7 billion and an operating income of $31.3 million in fiscal 2024, highlighting effective scale expansion and operational efficiency.

Retail Health Food Segment

This segment reported revenues of $42.5 million with a marginal operating income of $0.1 million, suggesting challenges in profitability despite contributing to the revenue stream.

Gross Profit

In fiscal 2024, AMCON reported a gross profit of $182.4 million, an improvement from the $170.8 million recorded in the previous year. This increase in gross profit by 6.7% reflects positively on the company’s ability to manage the cost of sales amid its revenue growth. The gross profit margin has seen a slight enhancement, suggesting a better alignment between the sales and cost of goods sold, even as the company expands its operational scope and scale.

Operating Income

The operating income for AMCON for the fiscal year 2024 was reported at $18 million, a decrease from the $26 million observed in fiscal 2023. This represents a significant decline of 30.8% in operating income, primarily driven by higher selling, general, and administrative (SG&A) expenses, which surged from $137.3 million to $154.9 million. Additionally, depreciation and amortization expenses also increased, further impacting the operating income. Despite the revenue growth, these rising operational costs have notably affected the company's operational efficiency and profitability during the fiscal year.

Interest Expenses

Interest expenses increased to $10.4 million from $8.6 million, reflecting higher debt levels primarily used to finance expansions and acquisitions. The balance sheet shows an increase in long-term debt and credit facilities, indicating a leveraged strategy to support growth.

Net Income

The company's net income available to common shareholders decreased to $4.3 million from $11.6 million in the previous fiscal year.

Balance Sheet Update (as of Sept. 30, 2024)

AMCON reported a decrease in cash to $0.7 million from $0.8 million in the previous fiscal year-end. 

Total assets increased to $374.1 million from $363.4 million over the same period. 

Long-term debt, excluding current maturities, saw an increase to $16.6 million in 2024, up from $11.7 million in the previous year. Similarly, the current maturities of long-term debt rose from $2 million at fiscal 2023-end to $5.2 million. 

Shareholders’ equity also increased, rising to $111.7 million from $104.2 million.

Cash Flows

Net cash provided by operating activities showed a significant improvement, increasing to $67.9 million in fiscal 2024 from $19.7 million in fiscal 2023.

Other Developments

Acquisitions and Expansions

AMCON continues to expand its footprint with significant developments, including the operational commencement of the new facility in Springfield, MO, and investments in the Colorado City distribution center. The company also completed acquisitions such as Burklund and Richmond Master during the fiscal year, aiming to enhance its market coverage and service capabilities in the Intermountain Region.

Strategic Focus

Management emphasized a strategic pivot towards enhancing foodservice capabilities through its subsidiary, Henry’s Foods. This includes the integration of advanced advertising and merchandising solutions designed to compete directly with the Quick Service Restaurant industry.


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