Tandem Diabetes Care Announces Third Quarter 2022 Financial Results and Updated Full Year 2022 Financial Guidance

Tandem Diabetes Care Announces Third Quarter 2022 Financial Results and Updated Full Year 2022 Financial Guidance

SAN DIEGO–(BUSINESS WIRE)–$TNDM #ControlIQ–Tandem Diabetes Care, Inc. (NASDAQ: TNDM), a global insulin delivery and diabetes technology company, today reported its financial results for the quarter ended September 30, 2022 and updated its financial guidance for the year ending December 31, 2022.

Third Quarter 2022 Financial Highlights Compared to Third Quarter 2021:

Worldwide installed base increased 35 percent to more than 400,000 customers.

Worldwide sales increased 14 percent to $204.5 million.

Renewal pump shipments in the United States increased nearly 70 percent.

Sales outside the United States increased 26 percent to $58.5 million.

$608.7 million in cash, cash equivalents & short-term investments as of September 30, 2022.

Recent Strategic Highlights:

Submitted a 510(k) pre-market notification to the U.S. Food and Drug Administration for the Mobi Insulin Delivery System.

Launched two customer benefit programs in the United States: the Tandem Choice technology access program (Tandem Choice) and Flexible Payment Plans.

Achieved the milestone of having more than 100 million patient days using the t:slim X2 with Control-IQ technology.

Launched the t:slim X2 with Control-IQ technology in Israel and Portugal.

Completed feasibility study for people living with type 2 diabetes using Control-IQ technology.

“More than 400,000 people worldwide have chosen Tandem and the t:slim X2 insulin pump for their therapy needs, and broad feedback from clinicians supports that we are leading in automated insulin dosing with our Control-IQ technology,” said John Sheridan, president and chief executive officer. “We are committed to expanding our portfolio of diabetes solutions to drive longer-term growth and leverage our operations, as we continue our work to improve the lives of people with diabetes.”

Third Quarter 2022 Financial Results Compared to Third Quarter 2021

Starting with the third quarter 2022, the Company is providing more expansive financial results on both a GAAP and non-GAAP basis as detailed in Table E.

Sales: Sales in the Unites States increased 10 percent to $146.0 million, compared to $133.1 million. In September 2022, the Company deferred $0.6 million of United States pump sales as a result of Tandem Choice. Sales outside the United States increased 26 percent to $58.5 million, compared to $46.5 million.

Gross profit: Gross profit increased 8 percent to $104.4 million, compared to $96.7 million. Gross margin was 51 percent, compared to 54 percent.

Operating loss: GAAP operating loss totaled $47.5 million and non-GAAP operating loss* totaled $15.9 million, compared to operating income of $7.7 million.

Adjusted EBITDA* was $9.9 million, compared to $26.9 million, or 5 percent and 15 percent of non-GAAP sales*, respectively.

Net loss: GAAP net loss was $49.0 million, compared to net income of $5.8 million. Non-GAAP net loss* for the third quarter 2022 was $17.4 million.

See tables for additional financial information.

2022 Annual Guidance Update

“In this highly variable environment, we are factoring greater caution into our guidance to re-baseline expectations for the next few quarters,” said Leigh Vosseller, executive vice president and chief financial officer. “The timing of our potential new product introductions next year adds increased complexity to the current market dynamics, so we feel it’s prudent for our guidance to reflect more moderate growth in periods between new product launches.”

For the year ending December 31, 2022, the Company is updating its financial guidance as follows:

Non-GAAP sales* are estimated to be in the range of $800 million to $805 million, which represents an annual sales growth of 14 percent to 15 percent compared to 2021. The Company’s prior sales guidance for 2022 was estimated to be in the range of $835 million to $845 million.

Sales inside the United States of approximately $592 million to $595 million, compared to the prior guidance of $620 million to $625 million.

Sales outside the United States of approximately $208 million to $210 million, compared to the prior guidance of $215 million to $220 million.

Non-GAAP gross margin* is estimated to be approximately 52 percent, compared to the prior guidance of 52 percent to 53 percent.

Adjusted EBITDA margin* is estimated to be approximately 7 percent to 8 percent of sales, compared to the prior guidance of 11 percent of sales.

Non-cash charges included in cost of goods sold and operating expenses are estimated to be approximately $100 million, an increase from the Company’s prior guidance. This includes:

Approximately $85 million non-cash, stock-based compensation expense.

Approximately $15 million depreciation and amortization expense.

* See Table E for reconciliation of non-GAAP financial measures

Non-GAAP Financial Measures

Certain non-GAAP financial measures are presented in this press release, including non-GAAP sales, non-GAAP gross profit, non-GAAP gross margin, non-GAAP operating loss, non-GAAP net loss, EBITDA and adjusted EBITDA, as well as adjusted EBITDA margin, to provide information that may assist investors in understanding the Company’s financial results and assessing its prospects for future performance. The Company believes these non-GAAP financial measures are important operating performance indicators because they exclude items that are unrelated to, and may not be indicative of, the Company’s core operating results. These non-GAAP financial measures, as calculated, may not necessarily be comparable to similarly titled measures of other companies and may not be appropriate measures for comparing the performance of other companies relative to the Company. These non-GAAP financial results are not intended to represent, and should not be considered to be more meaningful measures than, or alternatives to, measures of operating performance as determined in accordance with GAAP. To the extent the Company utilizes such non-GAAP financial measures in the future, they will be calculated using a consistent method from period to period. A reconciliation of each of the GAAP financial measures to the most directly comparable non-GAAP financial measures has been provided under the heading “Reconciliation of GAAP versus Non-GAAP Financial Results” in the financial statement tables attached to this press release. Consistent with SEC regulations, the Company has not provided a reconciliation of forward-looking non-GAAP financial measures to the most directly comparable GAAP financial measures in reliance on the “unreasonable efforts” exception set forth in the applicable regulations, because there is substantial uncertainty associated with predicting any future adjustments that may be made to the Company’s GAAP financial measures in calculating the non-GAAP financial measures.

Conference Call

The Company will hold a conference call and simultaneous webcast today at 4:30pm Eastern Time (1:30pm Pacific Time). The link to the webcast will be available by accessing the Events & Presentations tab in the Investor Center of the Tandem Diabetes Care website at http://investor.tandemdiabetes.com, and will be archived for 30 days. To access the call by phone, please use this link (https://register.vevent.com/register/BIcb637284625c45fcbca173def3f7fc70) and you will be provided with dial-in details, including a personal pin.

About Tandem Diabetes Care, Inc.

Tandem Diabetes Care, Inc., a global insulin delivery and diabetes technology company based in San Diego, California, creates new possibilities for people living with diabetes, their loved ones, and healthcare providers through a positively different experience. The Company’s human-centered approach to design, development, and support delivers innovative products and services for people who use insulin. Tandem manufactures and sells the t:slim X2 insulin pump with Control-IQ technology. For more information, visit tandemdiabetes.com.

Tandem Diabetes Care is a registered trademark and t:slim X2 and Control-IQ are trademarks of Tandem Diabetes Care, Inc.

Follow Tandem Diabetes Care on Twitter @tandemdiabetes; use #tslimX2 and $TNDM.

Follow Tandem Diabetes Care on Facebook at www.facebook.com/TandemDiabetes.

Follow Tandem Diabetes Care on LinkedIn at https://www.linkedin.com/company/tandemdiabetes.

Forward-Looking Statements

This press release contains “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, that concern matters that involve risks and uncertainties that could cause actual results to differ materially from those anticipated or projected in the forward-looking statements. These forward-looking statements include statements regarding, among other things, the Company’s projected financial results. The Company’s actual results may differ materially from those indicated in these forward-looking statements due to numerous risks and uncertainties. For instance, the Company’s ability to achieve projected financial results will be impacted by market acceptance of the Company’s existing products and products under development by physicians and people with diabetes; the Company’s ability to establish and sustain operations to support international sales, including expansion into additional geographies; changes in reimbursement rates or insurance coverage for the Company’s products; the Company’s ability to meet increasing operational and infrastructure requirements from higher customer interest and a larger base of existing customers; the Company’s ability to complete the development and launch of new products when anticipated; the potential that newer products, or other technological breakthroughs for the monitoring, treatment or prevention of diabetes, may render the Company’s products obsolete or less desirable; the depth and duration of the evolving COVID-19 pandemic, and the global response thereto; reliance on third-party relationships, such as outsourcing and supplier arrangements; global economic conditions; and other risks identified in the Company’s most recent Annual Report on Form 10-K, Quarterly Report on Form 10-Q, and other documents that the Company files with the Securities and Exchange Commission. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this release. Tandem undertakes no obligation to update or review any forward-looking statement in this press release because of new information, future events or other factors.

TANDEM DIABETES CARE, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

Table A

(in thousands)

 

 

 

 

September 30,

 

December 31,

 

2022

 

2021

Assets

(Unaudited)

 

Current assets:

 

 

Cash, cash equivalents and short-term investments

$

608,727

$

623,811

Accounts receivable, net

 

112,805

 

110,725

Inventories

 

104,774

 

68,551

Other current assets

 

7,997

 

8,433

Total current assets

 

834,303

 

811,520

 

 

 

Property and equipment, net

 

72,905

 

50,386

Operating lease right-of-use assets

 

116,474

 

27,503

Other long-term assets

 

23,838

 

15,728

Total assets

$

1,047,520

$

905,137

 

 

 

Liabilities and Stockholders’ Equity

 

 

Current liabilities:

 

 

Accounts payable, accrued expenses and employee-related liabilities

$

117,396

$

89,007

Operating lease liabilities

 

12,120

 

9,279

Deferred revenue

 

12,974

 

10,182

Other current liabilities

 

31,140

 

23,388

Total current liabilities

 

173,630

 

131,856

 

 

 

Convertible senior notes, net – long-term

 

282,787

 

281,467

Operating lease liabilities – long-term

 

127,109

 

23,922

Deferred revenue – long-term

 

19,143

 

16,940

Other long-term liabilities

 

23,029

 

17,840

Total liabilities

 

625,698

 

472,025

 

 

 

Total stockholders’ equity

 

421,822

 

433,112

Total liabilities and stockholders’ equity

$

1,047,520

$

905,137

TANDEM DIABETES CARE, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

Table B

(in thousands, except per share data)

(Unaudited)

 

 

Three Months Ended September 30,

Nine Months Ended September 30,

 

2022

2021

2022

2021

Sales

$

204,547

 

$

179,627

 

$

580,716

 

$

492,803

 

Cost of sales

 

100,122

 

 

82,882

 

 

283,252

 

 

230,317

 

Gross profit

 

104,425

 

 

96,745

 

 

297,464

 

 

262,486

 

 

 

 

 

 

Operating expenses:

 

 

 

 

Selling, general and administrative

 

84,104

 

 

64,923

 

 

237,989

 

 

190,009

 

Research and development

 

36,798

 

 

24,102

 

 

103,529

 

 

62,562

 

Acquired in-process research and development expenses

 

31,016

 

 

 

 

31,016

 

 

 

Total operating expenses

 

151,918

 

 

89,025

 

 

372,534

 

 

252,571

 

Operating income (loss)

 

(47,493

)

 

7,720

 

 

(75,070

)

 

9,915

 

Total other income (expense), net

 

144

 

 

(1,872

)

 

(1,668

)

 

(5,159

)

Income (loss) before income taxes

 

(47,349

)

 

5,848

 

 

(76,738

)

 

4,756

 

Income tax expense (benefit)

 

1,621

 

 

54

 

 

2,003

 

 

(2

)

Net income (loss)

$

(48,970

)

$

5,794

 

$

(78,741

)

$

4,758

 

 

 

 

 

 

Net income (loss) per share, basic

$

(0.76

)

$

0.09

 

$

(1.23

)

$

0.08

 

Net income (loss) per share, diluted

$

(0.76

)

$

0.09

 

$

(1.23

)

$

0.07

 

 

 

 

 

 

Weighted average shares used to compute basic net income (loss) per share

 

64,236

 

 

63,167

 

 

64,066

 

 

62,780

 

Weighted average shares used to compute diluted net income (loss) per share

 

64,237

 

 

64,784

 

 

64,067

 

 

64,198

 

TANDEM DIABETES CARE, INC.

SALES BY GEOGRAPHY

Table C

(Unaudited)

 

 

 

 

 

 

($’s in thousands)

Three Months Ended September 30,

Nine Months Ended September 30,

 

2022

2021

% Change

2022

2021

% Change

United States:

 

 

 

 

 

 

Pump(1)

$

80,696

$

78,771

2

%

$

235,849

$

221,724

6

%

Infusion sets

 

44,839

 

37,725

19

%

 

128,490

 

97,251

32

%

Cartridges

 

20,122

 

16,289

24

%

 

57,502

 

44,136

30

%

Other

 

378

 

321

18

%

 

1,144

 

914

25

%

Total Sales in the United States(1)

$

146,035

$

133,106

10

%

$

422,985

$

364,025

16

%

 

 

 

 

 

 

 

Outside the United States:

 

 

 

 

 

 

Pump

$

27,385

$

23,762

15

%

$

75,515

$

70,300

7

%

Infusion sets

 

21,964

 

16,175

36

%

 

57,258

 

41,074

39

%

Cartridges

 

8,996

 

6,269

43

%

 

24,539

 

16,878

45

%

Other

 

167

 

315

(47

)%

 

419

 

526

(20

)%

Total Sales Outside the United States

$

58,512

$

46,521

26

%

$

157,731

$

128,778

22

%

 

 

 

 

 

 

 

Total Worldwide Sales(1)

$

204,547

$

179,627

14

%

$

580,716

$

492,803

18

%

1)

Reduced by $0.6 million associated with the Tandem Choice technology access program during the three and nine months ended September 30, 2022.

TANDEM DIABETES CARE, INC.

PUMP SHIPMENTS

Table D

 

 

 

 

 

 

 

 

Three Months Ended September 30,

Nine Months Ended September 30,

 

2022

2021

% Change

2022

2021

% Change

Pumps Shipped:

 

 

 

 

 

 

United States

20,394

20,296

0

%

59,870

57,605

4

%

Outside the United States

12,113

11,262

8

%

32,846

33,122

(1

)%

Total Pumps Shipped

32,507

31,558

3

%

92,716

90,727

2

%

TANDEM DIABETES CARE, INC.

Reconciliation of GAAP versus Non-GAAP Financial Results (Unaudited)

Table E

 

 

 

 

 

($’s in thousands)

Three Months Ended September 30,

Nine Months Ended September 30,

 

2022

2021

2022

2021

GAAP sales

$

204,547

 

$

179,627

 

$

580,716

 

$

492,803

 

Adjustments for Tandem Choice (1)

 

599

 

 

 

 

599

 

 

 

Non-GAAP sales

$

205,146

 

$

179,627

 

$

581,315

 

$

492,803

 

 

 

 

 

 

GAAP gross profit

$

104,425

 

$

96,745

 

$

297,464

 

$

262,486

 

Adjustments for Tandem Choice(1)

 

599

 

 

 

 

599

 

 

 

Non-GAAP gross profit

$

105,024

 

$

96,745

 

$

298,063

 

$

262,486

 

Non-GAAP gross margin(3)

 

51

%

 

54

%

 

51

%

 

53

%

 

 

 

 

 

GAAP operating income (loss)

$

(47,493

)

$

7,720

 

$

(75,070

)

$

9,915

 

Acquired in-process research and development(2)

 

31,016

 

 

 

 

31,016

 

 

 

Adjustments for Tandem Choice(1)

 

599

 

 

 

 

599

 

 

 

Non-GAAP operating income (loss)

$

(15,878

)

$

7,720

 

$

(43,455

)

$

9,915

 

Non-GAAP operating margin(3)

 

(8

) %

 

4

%

 

(7

) %

 

2

%

 

 

 

 

 

GAAP net income (loss)

$

(48,970

)

$

5,794

 

$

(78,741

)

$

4,758

 

Income tax expense (benefit)

 

1,621

 

 

54

 

 

2,003

 

 

(2

)

Interest income and other, net

 

(1,708

)

 

(31

)

 

(2,858

)

 

(721

)

Interest expense

 

1,576

 

 

1,511

 

 

4,629

 

 

4,526

 

Depreciation and amortization

 

3,508

 

 

3,400

 

 

10,689

 

 

10,325

 

EBITDA

 

(43,973

)

 

10,728

 

 

(64,278

)

 

18,886

 

Change in fair value of common stock warrants

 

(12

)

 

392

 

 

(103

)

 

1,354

 

Stock-based compensation expense

 

22,236

 

 

15,729

 

 

60,477

 

 

43,653

 

Acquired in-process research and development(2)

 

31,016

 

 

 

 

31,016

 

 

 

Adjustments for Tandem Choice(1)

 

599

 

 

 

 

599

 

 

 

Adjusted EBITDA

$

9,866

 

$

26,849

 

$

27,711

 

$

63,893

 

Adjusted EBITDA Margin(3)

 

5

%

 

15

%

 

5

%

 

13

%

 

 

 

 

 

GAAP net income (loss)

$

(48,970

)

$

5,794

 

$

(78,741

)

$

4,758

 

Acquired in-process research and development(2)

 

31,016

 

 

 

 

31,016

 

 

 

Adjustments for Tandem Choice(1)

 

599

 

 

 

 

599

 

 

 

Non-GAAP net income (loss)

$

(17,355

)

$

5,794

 

$

(47,126

)

$

4,758

 

(1)

In September 2022, the Company launched Tandem Choice to provide in-warranty eligible t:slim X2 customers a path towards ownership of the next generation hardware platform for a fee when available. The accounting treatment for Tandem Choice has a high degree of complexity, initially requiring the deferral of some portion of sales for shipments of eligible pumps.

(2)

The Company recorded a $31.0 million charge representing the value of acquired in-process research and development assets with no alternative future use, and acquisition related expenses.

(3)

Non-GAAP margins including non-GAAP gross margin, non-GAAP operating margin, and adjusted EBITDA margin are calculated using non-GAAP sales.

 

Contacts

Media Contact:
858-255-6388

[email protected]

Investor Contact:
858-366-6900

[email protected]

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