We Think You Should Be Aware Of Some Concerning Factors In Aptiv’s (NYSE:APTV) Earnings

Aptiv PLC’s (NYSE:APTV ) stock didn’t jump after it announced some healthy earnings. We did some digging and believe investors may be worried about some underlying factors in the report.

See our latest analysis for Aptiv

earnings-and-revenue-history
earnings-and-revenue-history

To properly understand Aptiv’s profit results, we need to consider the US$400m expense attributed to unusual items. It’s never great to see unusual items costing the company profits, but on the upside, things might improve sooner rather than later. We looked at thousands of listed companies and found that unusual items are very often one-off in nature. And that’s hardly a surprise given these line items are considered unusual. If Aptiv doesn’t see those unusual expenses repeat, then all else being equal we’d expect its profit to increase over the coming year.

That might leave you wondering what analysts are forecasting in terms of future profitability. Luckily, you can click here to see an interactive graph depicting future profitability, based on their estimates.

Just as we noted the unusual items, we must inform you that Aptiv received a tax benefit which contributed US$521m to the bottom line. This is meaningful because companies usually pay tax rather than receive tax benefits. We’re sure the company was pleased with its tax benefit. However, the devil in the detail is that these kind of benefits only impact in the year they are booked, and are often one-off in nature. In the likely event the tax benefit is not repeated, we’d expect to see its statutory profit levels drop, at least in the absence of strong growth. So while we think it’s great to receive a tax benefit, it does tend to imply an increased risk that the statutory profit overstates the sustainable earnings power of the business.

In the last year Aptiv received a tax benefit, which boosted its profit in a way that might not be much more sustainable than turning prime farmland into gas fields. Having said that, it also had a unusual item reducing its profit. Given the contrasting considerations, we don’t have a strong view as to whether Aptiv’s profits are an apt reflection of its underlying potential for profit. If you’d like to know more about Aptiv as a business, it’s important to be aware of any risks it’s facing. When we did our research, we found 2 warning signs for Aptiv (1 is potentially serious!) that we believe deserve your full attention.

Our examination of Aptiv has focussed on certain factors that can make its earnings look better than they are. But there are plenty of other ways to inform your opinion of a company. Some people consider a high return on equity to be a good sign of a quality business. So you may wish to see this free collection of companies boasting high return on equity, or this list of stocks with high insider ownership.

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This article by Simply Wall St is general in nature. We provide commentary based on historical data and analyst forecasts only using an unbiased methodology and our articles are not intended to be financial advice. It does not constitute a recommendation to buy or sell any stock, and does not take account of your objectives, or your financial situation. We aim to bring you long-term focused analysis driven by fundamental data. Note that our analysis may not factor in the latest price-sensitive company announcements or qualitative material. Simply Wall St has no position in any stocks mentioned.

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