8-K
0001803696false00018036962023-02-222023-02-22

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 8-K

 

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported): February 22, 2023

 

ADEIA INC.

(Exact name of Registrant as Specified in its Charter)

 

Delaware

 

001-39304

 

84-4734590

(State or Other Jurisdiction

of Incorporation)

 

(Commission

File Number)

 

(I.R.S. Employer

Identification No.)

3025 Orchard Parkway

San Jose, California 95134

(Address of Principal Executive Offices, including Zip Code)

(408) 473-2500

(Registrant’s telephone number, including area code)

XPERI HOLDING CORPORATION

(Former name or former address, if changed since last report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class

Trading

Symbol(s)

Name of each exchange on which registered

Common Stock (par value $0.001 per share)

ADEA

Nasdaq Global Select Market

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 

 

 


Item 2.02 Results of Operations and Financial Condition.

On February 22, 2023, Adeia Inc. (the “Company” or “Adeia”), formerly known as Xperi Holding Corporation announced its financial results for the fourth quarter ended December 31, 2022. A copy of the Company’s press release announcing these financial results and other information regarding its financial condition is attached hereto as Exhibit 99.1 to this Form 8-K.

The information in Item 2.02 of this report, including Exhibit 99.1, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities under that Section and shall not be deemed to be incorporated by reference into any filing of the Company under the Securities Act of 1933, as amended, or the Exchange Act.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

 

Exhibit

No.

 

Description

 

 

 

99.1

 

Press Release dated February 22, 2023

 

 

 

104

 

Cover Page Interactive Data File (embedded within the Inline XBRL document).

 


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

Date: February 22, 2023

 

 

ADEIA INC.

 

 

 

 

 

 

 

 

 

By:

 

/s/ Keith A. Jones

 

 

 

Name:

 

Keith A. Jones

 

 

 

 

 

 

 

 

 

Title:

 

Chief Financial Officer

 


EX-99

Exhibit 99.1

 

FOR IMMEDIATE RELEASE

https://cdn.kscope.io/aeef861edd351b5355198cfc593afc7c-img89383942_0.jpg 

 

ADEIA ANNOUNCES FOURTH QUARTER AND FULL YEAR 2022 FINANCIAL RESULTS

 

Solid execution drives strong financial results
Strength of diverse licensing platform demonstrated by deal momentum in multiple verticals
 

SAN JOSE, Calif. - February 22, 2023 – Adeia Inc. (Nasdaq: ADEA) (the “Company” or “Adeia”) today announced financial results for the fourth quarter and full year ended December 31, 2022.

“The results of the fourth quarter are demonstrative of the success of our continued investment in innovation and portfolio development that shapes the future of digital entertainment. In the fourth quarter we closed ten renewals and new license agreements with customers across multiple verticals including consumer electronics, Pay-TV, social media and semiconductor. This strong momentum continued into 2023, signing a significant early renewal with Altice, a leading provider of broadband and video. The volume of new deals and renewals demonstrates the strength of our IP portfolio and our collaborative approach to working with customers,” said Paul E. Davis, chief executive officer of Adeia. “Our investment in new technologies will further expand our customer base as well as enable our existing customers to continue to leverage the value of our growing portfolio. I would like to commend our talented team for their strong execution in 2022 and I look forward to continued success in 2023.”

Fourth Quarter and Full Year Financial Highlights1

Total revenue for the fourth quarter was $103.3 million, an increase of 15% from $89.7 million in the same period last year
Total revenue for the full year 2022 was $438.9 million, an increase of 12% from $391.2 million in 2021
GAAP diluted earnings per share (EPS) of $0.65 and non-GAAP diluted EPS of $0.41 for the fourth quarter
Net income from continuing operations was $73.7 million and adjusted EBITDA was $74.9 million for the fourth quarter
Cash flows from operating activities for the fourth quarter was $41.0 million

Business Highlights

Our deal momentum across multiple verticals included:

Samsung signed a long-term license renewal to the Company’s media patent portfolio for its Smart TVs and related offerings
Two leading social media companies signed multi-year license agreements to the Company’s media patent portfolio
Altice signed an early renewal to extend their license, which supports their Optimum services, including their cable TV and over-the-top (OTT) streaming services
Qorvo, a leading provider of radio-frequency (RF) solutions, signed a new semiconductor license agreement relating to our hybrid bonding technology
Additionally, we signed renewals and new agreements across multiple media verticals and geographical regions with Fetch TV, SONIFI Solutions and Naver

Capital Allocation

On December 21, 2022, the Company distributed $5.3 million to stockholders of record on November 30, 2022, for a quarterly cash dividend of $0.05 per share of common stock.

On February 9, 2023, the Board of Directors declared a dividend of $0.05 per share, payable on March 29, 2023, to stockholders of record on March 15, 2023.

During the fourth quarter, the Company made a $10.1 million payment toward its outstanding term loan, bringing the outstanding balance to $749.3 million as of December 31, 2022.

Subsequent to the end of the year, the Company elected to make an additional payment of $50.0 million towards its outstanding term loan.

________________________________

1The results of operations of Adeia presented herein pertain to continuing operations. As the accounting requirements for reporting the separation of Xperi Inc. as a discontinued operation were met when the separation was completed on October 1, 2022, the financial results of Xperi Inc. for the year ended December 31, 2022 are presented as discontinued operations on the Consolidated Statements of Operations.

 

 

1


Financial Outlook

The Company's full year 2023 outlook is as follows:

 

Category
(in millions, except for tax rate)

 

2023
GAAP Outlook

 

2023
Non-GAAP Outlook

Revenue

 

$385.0 - 415.0

 

$385.0 - 415.0

Operating expenses1

 

$253.0 - 267.0

 

$135.0 - 145.0

Interest expense

 

$64.0 - 67.0

 

$64.0 - 67.0

Other income

 

$2.5 - 3.0

 

$2.5 - 3.0

Tax rate

 

23% - 25%

 

23%

Net income2

 

$52.5 - 64.0

 

$145.0 - 159.0

Adjusted EBITDA2

 

N/A

 

$252.3 - 272.3

Cash from operations

 

$185.0 - 215.0

 

$185.0 - 215.0

Diluted shares outstanding

 

116.0

 

116.0

1 See tables for reconciliation of GAAP to Non-GAAP operating expenses

2 See tables for reconciliation of GAAP net income to (i) non-GAAP net income and (ii) adjusted earnings before interest expense, income taxes, depreciation and amortization (adjusted EBITDA)

Conference Call Information

The Company will hold its fourth quarter and full year 2022 earnings conference call at 2:00 PM Pacific Time (5:00 PM Eastern Time) on Wednesday, February 22, 2023. To access the call in the U.S., please dial +1 877-451-6152, and for international callers, dial +1 201-389-0879. All participants should dial in 15 minutes prior to the start of the conference call. The Company also suggests utilizing the webcast link to access the call at Q4 FY2022 Earnings Call Webcast.

Safe Harbor Statement

This press release contains "forward-looking statements" within the meaning of the federal securities laws, including Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These forward-looking statements are based on information available to the Company as of the date hereof, as well as the Company’s current expectations, assumptions, estimates and projections that involve risks and uncertainties. In this context, forward-looking statements often address expected future business, financial performance and financial condition, and often contain words such as "expect," "anticipate," "intend," "plan," "believe," "could," "seek," "see," "will," "may," "would," "might," "potentially," "estimate," "continue," "expect," "target," similar expressions or the negatives of these words or other comparable terminology that convey uncertainty of future events or outcomes. All forward-looking statements by their nature address matters that involve risks and uncertainties, many of which are beyond the Company’s control, and are not guarantees of future results. These and other forward-looking statements are subject to risks, uncertainties and assumptions that could cause actual results to differ materially from those expressed in any forward-looking statements. Accordingly, there are or will be important factors that could cause actual results to differ materially from those indicated in such statements and, therefore, you should not place undue reliance on any such statements and caution must be exercised in relying on forward-looking statements. Important risk factors that may cause such a difference include, but are not limited to: the Company’s ability to implement its business strategy; the Company’s ability to enter into new and renewal license agreements with customers on favorable terms; the Company’s ability to retain and hire key personnel; uncertainty as to the long-term value of the Company’s common stock; legislative, regulatory and economic developments affecting the Company’s business; general economic and market developments and conditions; the Company’s ability to grow and expand its patent portfolios; changes in technology and development of competing technology in the industries in which in which the Company operates; the evolving legal, regulatory and tax regimes under which the Company operates; unforeseen liabilities and expenses; risks associated with the Company’s indebtedness; the Company’s ability to achieve the intended benefits of, and its ability to recognize the anticipated tax treatment of, the recent spin-off of its product business; unpredictability and severity of catastrophic events, including, but not limited to, acts of terrorism or outbreak of war or hostilities, including Russia’s invasion of Ukraine, and natural disasters; and the extent to which the COVID-19 pandemic continues to have an adverse impact on the Company’s business, results of operations, and financial condition will depend on future developments, including measures taken in response to the pandemic, which are highly uncertain and cannot be predicted. These risks, as well as other risks associated with the business, are more fully discussed in the Company’s filings with the U.S. Securities and Exchange Commission ("SEC"), including the Company’s Annual Report on Form 10-K and Quarterly Reports on Form 10-Q. While the list of factors presented here is, and the list of factors presented in the Company’s filings with the SEC are, considered representative, no such list should be considered to be a complete statement of all potential risks and uncertainties. Unlisted factors may present significant additional obstacles to the realization of forward-looking statements.

Consequences of material differences in results as compared with those anticipated in the forward-looking statements could include, among other things, business disruption, operational problems, financial loss, legal liability to third parties and similar risks, any of which could have a material adverse effect on the Company’s consolidated financial condition, results of operations, liquidity or trading price of common stock. The Company does not assume any obligation to publicly provide revisions or updates to any forward-looking statements, whether as a result of new information, future developments or otherwise, should circumstances change, except as otherwise required by securities and other applicable laws.

About Adeia Inc.

Adeia invents, develops and licenses fundamental innovations that shape the way millions of people explore and experience entertainment in an increasingly connected world. From TVs to smartphones, and across all types of entertainment experiences, Adeia’s technologies allow users to manage content and connections in a way that is smart, immersive and personal. For more information, please visit adeia.com.

 

 

2


Non-GAAP Financial Measures

In addition to disclosing financial results calculated in accordance with U.S. Generally Accepted Accounting Principles (GAAP), the Company’s earnings release contains non-GAAP financial measures adjusted, where applicable, for either one-time or ongoing non-cash acquired intangibles amortization charges; costs related to actual or planned business combinations including transaction fees, integration costs, severance payments, facility closures, and retention bonuses; separation costs from the separation of Xperi Inc.; all forms of stock-based compensation; loss on debt extinguishment; expensed debt refinancing costs; impairment of intangible assets; impact of certain foreign currency adjustments; discontinued operations and related tax effects. In addition, adjusted EBITDA adjusts for recurring charges of interest expense, income taxes, depreciation and amortization. Management believes that the non-GAAP measures used in this release provide investors with important perspectives into the Company’s ongoing business and financial performance and provide a better understanding of our core operating results reflecting our normal business operations. The non-GAAP financial measures disclosed by the Company should not be considered a substitute for, or superior to, financial measures calculated in accordance with GAAP. Our use of non-GAAP financial measures has certain limitations in that the non-GAAP financial measures we use may not be directly comparable to those reported by other companies. For example, the terms used in this press release, such as adjusted EBITDA, non-GAAP operating expenses, non-GAAP net income, non-GAAP diluted earnings per share (EPS), do not have a standardized meaning. Other companies may use the same or similarly named measures, but exclude different items, which may not provide investors with a comparable view of our performance in relation to other companies. We seek to compensate for the limitation of our non-GAAP presentation by providing a detailed reconciliation of the non-GAAP financial measures to the most directly comparable GAAP measures in the tables attached hereto. Investors are encouraged to review the related GAAP financial measures and the reconciliation of these non-GAAP financial measures to their most directly comparable GAAP financial measures. All financial data is presented on a GAAP basis except where the Company indicates its presentation is on a non-GAAP basis.

Set forth below are reconciliations of the Company’s reported and forecasted GAAP to non-GAAP financial metrics.

 

Investor Contact:

Ned Mitchell

IR@adeia.com

 

– Tables Follow –

SOURCE: ADEIA INC.

ADEA

 

 

 

 

 

 

 

 

 

 

 

 

3


ADEIA INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(in thousands, except per share amounts)

(unaudited)

 

 

 

Three Months Ended

 

 

Twelve Months Ended

 

 

 

December 31,
2022

 

 

December 31,
2021

 

 

December 31,
2022

 

 

December 31,
2021

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue

 

$

103,290

 

 

$

89,705

 

 

$

438,933

 

 

$

391,212

 

Operating expenses:

 

 

 

 

 

 

 

 

 

 

 

 

Research and development

 

 

12,041

 

 

 

13,953

 

 

 

44,579

 

 

 

39,608

 

Selling, general and administrative

 

 

32,546

 

 

 

33,003

 

 

 

135,630

 

 

 

129,214

 

Amortization expense

 

 

23,950

 

 

 

24,531

 

 

 

97,077

 

 

 

98,090

 

Litigation expense

 

 

1,510

 

 

 

1,250

 

 

 

8,587

 

 

 

5,272

 

Total operating expenses

 

 

70,047

 

 

 

72,737

 

 

 

285,873

 

 

 

272,184

 

Operating income from continuing operations

 

 

33,243

 

 

 

16,968

 

 

 

153,060

 

 

 

119,028

 

Interest expense

 

 

(15,023

)

 

 

(8,573

)

 

 

(45,335

)

 

 

(38,973

)

Other income and expense, net

 

 

420

 

 

 

(1,040

)

 

 

2,047

 

 

 

768

 

Loss on debt extinguishment

 

 

 

 

 

 

 

 

 

 

 

(8,012

)

Income from continuing operations before income taxes

 

 

18,640

 

 

 

7,355

 

 

 

109,772

 

 

 

72,811

 

Provision for (benefit from) income taxes

 

 

(55,090

)

 

 

(1,264

)

 

 

(28,620

)

 

 

4,828

 

Net income from continuing operations

 

 

73,730

 

 

 

8,619

 

 

 

138,392

 

 

 

67,983

 

Net loss from discontinued operations, net of tax

 

 

 

 

 

(23,808

)

 

 

(436,978

)

 

 

(126,896

)

Net income (loss)

 

 

73,730

 

 

 

(15,189

)

 

 

(298,586

)

 

 

(58,913

)

Less: Net loss attributable to non-controlling interest in discontinued operations

 

 

 

 

 

(630

)

 

 

(2,706

)

 

 

(3,456

)

Net income (loss) attributable to the Company

 

$

73,730

 

 

$

(14,559

)

 

$

(295,880

)

 

$

(55,457

)

Income (loss) per share:

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

 

 

 

 

 

 

 

 

 

 

 

Continuing operations

 

$

0.70

 

 

$

0.08

 

 

$

1.33

 

 

$

0.65

 

Discontinued operations

 

 

 

 

 

(0.22

)

 

 

(4.16

)

 

 

(1.18

)

Net income (loss)

 

$

0.70

 

 

$

(0.14

)

 

$

(2.84

)

 

$

(0.53

)

Diluted

 

 

 

 

 

 

 

 

 

 

 

 

Continuing operations

 

$

0.65

 

 

$

0.08

 

 

$

1.29

 

 

$

0.63

 

Discontinued operations

 

 

 

 

 

(0.22

)

 

 

(4.04

)

 

 

(1.15

)

Net income (loss)

 

$

0.65

 

 

$

(0.14

)

 

$

(2.75

)

 

$

(0.52

)

Weighted average number of shares used in per share
   calculations-basic

 

 

105,135

 

 

 

104,249

 

 

 

104,336

 

 

 

104,735

 

Weighted average number of shares used in per share
   calculations-diluted

 

 

113,392

 

 

 

105,915

 

 

 

107,580

 

 

 

107,265

 

 

 

 

 

 

 

 

 

 

 

 

4


ADEIA INC.

CONSOLIDATED BALANCE SHEETS

(in thousands)

(unaudited)

 

 

 

December 31,

 

 

December 31,

 

 

 

2022

 

 

2021

 

ASSETS

 

 

 

 

 

 

Current assets:

 

 

 

 

 

 

Cash and cash equivalents

 

$

114,555

 

 

$

80,428

 

Available-for-sale debt securities

 

 

 

 

 

60,534

 

Accounts receivable, net of allowance for credit losses

 

 

58,480

 

 

 

64,187

 

Unbilled contracts receivable, net

 

 

73,754

 

 

 

26,715

 

Other current assets

 

 

11,924

 

 

 

10,490

 

Current assets of discontinued operations

 

 

 

 

 

277,120

 

Total current assets

 

 

258,713

 

 

 

519,474

 

Long-term unbilled contracts receivable

 

 

40,705

 

 

 

282

 

Property and equipment, net

 

 

4,550

 

 

 

4,936

 

Operating lease right-of-use assets

 

 

5,993

 

 

 

6,640

 

Intangible assets, net

 

 

432,476

 

 

 

546,982

 

Goodwill

 

 

313,660

 

 

 

314,576

 

Long-term income tax receivable

 

 

113,679

 

 

 

118,059

 

Other long-term assets

 

 

40,750

 

 

 

9,646

 

Long-term assets of discontinued operations

 

 

 

 

 

949,427

 

Total assets

 

$

1,210,526

 

 

$

2,470,022

 

LIABILITIES AND EQUITY

 

 

 

 

 

 

Current liabilities:

 

 

 

 

 

 

Accounts payable

 

$

8,546

 

 

$

448

 

Accrued legal fees

 

 

4,942

 

 

 

4,980

 

Accrued liabilities

 

 

26,335

 

 

 

21,752

 

Current portion of long-term debt

 

 

103,776

 

 

 

36,095

 

Deferred revenue

 

 

17,076

 

 

 

6,975

 

Current liabilities of discontinued operations

 

 

 

 

 

119,497

 

Total current liabilities

 

 

160,675

 

 

 

189,747

 

Deferred revenue, less current portion

 

 

10,683

 

 

 

13,443

 

Long-term deferred tax liabilities

 

 

 

 

 

7,077

 

Long-term debt, net

 

 

625,617

 

 

 

729,392

 

Noncurrent operating lease liabilities

 

 

4,794

 

 

 

5,641

 

Long-term income tax payable

 

 

87,302

 

 

 

91,445

 

Other long-term liabilities

 

 

20,043

 

 

 

3,792

 

Long-term liabilities of discontinued operations

 

 

 

 

 

89,057

 

Total liabilities

 

 

909,114

 

 

 

1,129,594

 

Commitments and contingencies

 

 

 

 

 

 

Company stockholders’ equity:

 

 

 

 

 

 

Preferred stock

 

 

 

 

 

 

Common stock

 

 

117

 

 

 

113

 

Additional paid-in capital

 

 

636,266

 

 

 

1,340,480

 

Treasury stock at cost

 

 

(211,223

)

 

 

(178,022

)

Accumulated other comprehensive loss

 

 

(51

)

 

 

(752

)

Retained earnings (accumulated deficit)

 

 

(123,697

)

 

 

187,814

 

Total Company stockholders’ equity

 

 

301,412

 

 

 

1,349,633

 

Noncontrolling interest

 

 

 

 

 

(9,205

)

Total equity

 

 

301,412

 

 

 

1,340,428

 

Total liabilities and equity

 

$

1,210,526

 

 

$

2,470,022

 

 

 

 

 

 

 

5


ADEIA INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(in thousands)

(unaudited)

 

 

 

Twelve Months Ended

 

 

 

December 31, 2022

 

 

December 31, 2021

 

Cash flows from operating activities:

 

 

 

 

 

 

Net income (loss)

 

$

(298,586

)

 

$

(58,913

)

Adjustments to reconcile net income (loss) to net cash from operating activities:

 

 

 

 

 

 

Depreciation of property and equipment

 

 

17,144

 

 

 

23,801

 

Amortization of intangible assets

 

 

143,243

 

 

 

203,401

 

Goodwill impairment

 

 

354,000

 

 

 

 

Stock-based compensation expense

 

 

52,626

 

 

 

58,182

 

Deferred income tax

 

 

(51,030

)

 

 

(978

)

Loss on debt extinguishment

 

 

 

 

 

8,012

 

Patent assets received in lieu of cash

 

 

 

 

 

(8,787

)

Other

 

 

5,149

 

 

 

5,488

 

Changes in operating assets and liabilities:

 

 

 

 

 

 

Accounts receivable

 

 

24,892

 

 

 

(27,615

)

Unbilled contracts receivable, net

 

 

(86,673

)

 

 

58,496

 

Other assets

 

 

4,504

 

 

 

7,497

 

Accounts payable

 

 

18,601

 

 

 

(5,234

)

Accrued and other liabilities

 

 

(632

)

 

 

(27,910

)

Deferred revenue

 

 

(215

)

 

 

(651

)

Net cash from operating activities

 

 

183,023

 

 

 

234,789

 

Cash flows from investing activities:

 

 

 

 

 

 

Purchases of property and equipment

 

 

(12,576

)

 

 

(13,950

)

Proceeds from sale of property and equipment

 

 

86

 

 

 

19

 

Net cash received (paid) for mergers and acquisitions

 

 

(50,473

)

 

 

(17,400

)

Purchases of short-term investments

 

 

(4,490

)

 

 

(67,343

)

Proceeds from sales of short-term investments

 

 

28,254

 

 

 

49,768

 

Proceeds from maturities of short-term investments

 

 

36,576

 

 

 

42,886

 

Purchases of intangible assets

 

 

(290

)

 

 

(186

)

Net cash from investing activities

 

 

(2,913

)

 

 

(6,206

)

Cash flows from financing activities:

 

 

 

 

 

 

Repayment of debt

 

 

(40,500

)

 

 

(84,048

)

Debt refinancing costs

 

 

 

 

 

(4,253

)

Dividends paid

 

 

(20,888

)

 

 

(20,979

)

Distribution of Xperi Inc.

 

 

(182,928

)

 

 

 

Proceeds from employee stock purchase program and exercise of stock options

 

 

14,260

 

 

 

13,839

 

Repurchases of common stock

 

 

(33,201

)

 

 

(100,804

)

Net cash from financing activities

 

 

(263,257

)

 

 

(196,245

)

Effect of exchange rate changes on cash and cash equivalents

 

 

(3,419

)

 

 

(1,405

)

Net increase (decrease) in cash and cash equivalents

 

 

(86,566

)

 

 

30,933

 

Cash and cash equivalents at beginning of period

 

 

201,121

 

 

 

170,188

 

Cash and cash equivalents at end of period

 

$

114,555

 

 

$

201,121

 

 

 

Cash flows above are presented on a consolidated basis and therefore also include $120.7 million of cash and cash equivalents presented in current assets of discontinued operations in the Consolidated Balance Sheet as of December 31, 2021.

 

 

 

 

 

 

 

 

 

6


 

ADEIA INC.

GAAP TO NON-GAAP RECONCILIATIONS

(in thousands, except per share amounts)

(unaudited)

 

 

Net income

 

 

 

 

 

 

 

 

Three Months Ended

 

 

Twelve Months Ended

 

 

 

December 31, 2022

 

 

December 31, 2022

 

GAAP net income from continuing operations

 

$

73,730

 

 

$

138,392

 

 

 

 

 

 

 

 

Adjustments to GAAP net income from continuing operations:

 

 

 

 

 

 

Stock-based compensation expense:

 

 

 

 

 

 

Research and development

 

 

440

 

 

 

1,644

 

Selling, general and administrative

 

 

2,903

 

 

 

21,201

 

Amortization expense

 

 

23,950

 

 

 

97,077

 

Other corporate expenses (1)

 

 

 

 

 

37,282

 

Transaction and separation-related costs:

 

 

 

 

 

 

Transaction and other related costs recorded in selling, general and administrative

 

 

 

 

 

2,793

 

Separation and other related costs recorded in selling, general and administrative (2)

 

 

13,697

 

 

 

13,697

 

Severance and retention recorded in selling, general and administrative

 

 

243

 

 

 

278

 

Total operating expenses adjustments

 

 

41,233

 

 

 

173,972

 

Other income and expense, net

 

 

788

 

 

 

788

 

Non-GAAP tax adjustment (3)

 

 

(69,042

)

 

 

(94,063

)

Non-GAAP net income from continuing operations

 

$

46,709

 

 

$

219,089

 

 

 

 

 

 

 

 

Diluted income per share

 

 

 

 

 

 

 

 

Three Months Ended

 

 

Twelve Months Ended

 

 

 

December 31, 2022

 

 

December 31, 2022

 

GAAP diluted income per share from continuing operations

 

$

0.65

 

 

$

1.29

 

 

 

 

 

 

 

 

Adjustments to GAAP diluted income per share from continuing operations:

 

 

 

 

 

 

Stock-based compensation expense:

 

 

 

 

 

 

Research and development

 

 

 

 

 

0.01

 

Selling, general and administrative

 

 

0.03

 

 

 

0.20

 

Amortization expense

 

 

0.21

 

 

 

0.90

 

Other corporate expenses (1)

 

 

 

 

 

0.35

 

Transaction and separation-related costs:

 

 

 

 

 

 

Transaction and other related costs recorded in selling, general and administrative

 

 

 

 

 

0.02

 

Separation and other related costs recorded in selling, general and administrative (2)

 

 

0.12

 

 

 

0.13

 

Severance and retention recorded in selling, general and administrative

 

 

 

 

 

 

Total operating expenses adjustments

 

 

0.36

 

 

 

1.61

 

Other income and expense, net

 

 

0.01

 

 

 

0.01

 

Non-GAAP tax adjustment (3)

 

 

(0.61

)

 

 

(0.87

)

Non-GAAP diluted income per share from continuing operations

 

$

0.41

 

 

$

2.04

 

 

(1) Represents general corporate overhead costs, which were historically allocated to Xperi Inc., that do not meet the requirements to be presented in discontinued operations. Such costs are not reflective of the on-going operations of the Company and include labor and non-labor costs related to the Company’s corporate support functions (e.g., administration, human resources, finance, accounting, tax, information technology, corporate development, legal, among others) that historically provided support to Xperi Inc. prior to its separation on October 1, 2022.

(2) Represents separation and related costs that were incurred subsequent to the separation on October 1, 2022 that will be accounted for in continuing operations including fees for financial advisory and other professional services, and expenses incurred on a transitional basis under a contract shared with Xperi Inc.

(3) The provision for income taxes is adjusted to reflect the net direct and indirect income tax effects of the various non-GAAP pretax adjustments

 

7


ADEIA INC.

GAAP NET INCOME TO

ADJUSTED EBITDA RECONCILIATION

(in thousands)

(unaudited)

 

 

 

Three Months Ended

 

 

 

December 31, 2022

 

GAAP net income from continuing operations

 

$

73,730

 

 

 

 

 

Adjustments to GAAP net income from continuing operations:

 

 

 

Stock-based compensation expense:

 

 

 

Research and development

 

 

440

 

Selling, general and administrative

 

 

2,903

 

Transaction and separation-related costs:

 

 

 

Separation and other related costs recorded in selling, general and administrative (1)

 

 

13,697

 

Severance and retention recorded in selling, general and administrative

 

 

243

 

Amortization expense

 

 

23,950

 

Depreciation expense

 

 

385

 

Interest expense

 

 

15,023

 

Interest income

 

 

(420

)

Provision for (benefit from) income taxes

 

 

(55,090

)

Adjusted EBITDA

 

$

74,861

 

 

(1) Represents separation and related costs that were incurred subsequent to the separation on October 1, 2022 that will be accounted for in continuing operations including expenses incurred on a transitional basis under a contract shared with Xperi Inc.

 

ADEIA INC.

RECONCILIATION FOR GUIDANCE

ON OPERATING EXPENSES

(in millions)

(unaudited)

 

 

Year Ended

 

 

December 31, 2023

 

 

Low

 

 

High

 

GAAP operating expenses

$

253.0

 

 

$

267.0

 

Amortization expense

 

95.0

 

 

 

95.0

 

Stock-based compensation expense

 

14.0

 

 

 

16.0

 

Separation and related costs (1)

 

9.0

 

 

 

11.0

 

Total of non-GAAP adjustments

 

118.0

 

 

 

122.0

 

Non-GAAP operating expenses

$

135.0

 

 

$

145.0

 

 

(1) Represents separation and related costs that were incurred subsequent to the separation on October 1, 2022 that will be accounted for in continuing operations including expenses incurred on a transitional basis under a contract shared with Xperi Inc.

 

8


 

ADEIA INC.

RECONCILIATION FOR GUIDANCE

ON NET INCOME

(in millions)

(unaudited)

 

 

Year Ended

 

 

December 31, 2023

 

 

Low

 

 

High

 

GAAP net income

$

52.5

 

 

$

64.0

 

Amortization expense

 

95.0

 

 

 

95.0

 

Stock-based compensation expense

 

14.0

 

 

 

16.0

 

Separation and related costs (1)

 

9.0

 

 

 

11.0

 

Total of non-GAAP operating expenses

 

118.0

 

 

 

122.0

 

Non-GAAP tax adjustment

 

(25.5

)

 

 

(27.0

)

Non-GAAP net income

$

145.0

 

 

$

159.0

 

 

(1) Represents separation and related costs that were incurred subsequent to the separation on October 1, 2022 that will be accounted for in continuing operations including expenses incurred on a transitional basis under a contract shared with Xperi Inc.

 

ADEIA INC.

RECONCILIATION FOR GUIDANCE ON

ADJUSTED EBITDA

(in millions)

(unaudited)

 

 

Year Ended

 

 

December 31, 2023

 

 

Low

 

 

High

 

GAAP net income

$

52.5

 

 

$

64.0

 

Stock-based compensation expense

 

14.0

 

 

 

16.0

 

Separation and related costs (1)

 

9.0

 

 

 

11.0

 

Amortization expense

 

95.0

 

 

 

95.0

 

Depreciation expense

 

2.3

 

 

 

2.3

 

Interest expense

 

64.0

 

 

 

67.0

 

Other income

 

(2.5

)

 

 

(3.0

)

Income tax expense

 

18.0

 

 

 

20.0

 

Total of non-GAAP adjustments

 

199.8

 

 

 

208.3

 

Adjusted EBITDA

$

252.3

 

 

$

272.3

 

 

(1) Represents separation and related costs that were incurred subsequent to the separation on October 1, 2022 that will be accounted for in continuing operations including expenses incurred on a transitional basis under a contract shared with Xperi Inc.

 

9