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ADM's Q3 earnings fall, report delayed after more accounting errors found

Published 11/18/2024, 04:14 PM
Updated 11/18/2024, 07:35 PM
© Reuters. FILE PHOTO: Archer Daniels Midland Co (ADM) logo is seen displayed in this illustration taken, April 10, 2023. REUTERS/Dado Ruvic/Illustration/File Photo
ADM
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By Karl Plume

(Reuters) -Global grain trader Archer-Daniels-Midland reported lower third-quarter profits on Monday due to weakness in its grain business, an announcement delayed by the need to correct irregularities in accounts of its operating units.

Prices for staple crops like corn and soybeans have slid to near four-year lows, hurting ADM's profits and margins, especially in its grain origination and crushing business.

That division sources grains from growers and processes them for food, animal feed and other uses.

Weak grain markets have added to the 122-year-old company's challenges after it was forced in March to correct six years of financial data. That followed an internal investigation which found sales between its nutrition business and other core units were not recorded properly.

Further accounting irregularities surfaced more recently, and the Chicago-based company on Nov. 5 delayed its earnings release so it could amend financial statements for 2023 and the first two quarters of 2024.

The emergence of more accounting errors has heaped pressure on ADM's leadership under CEO Juan Luciano and rattled investor confidence in the company.

When it announced plans to delay its earnings report, ADM also cut its 2024 profit outlook, citing government policy uncertainty, slow demand and "internal operational challenges."

ADM on Monday affirmed that updated guidance of $4.50 to $5.00 in earnings per share this year. The company's shares rose about 0.2% in after-hours trading to $52.83.

Its filing with the Securities and Exchange Commission restated financial statements for 2023 and the first and second quarters of this year, although ADM said the revisions did not affect its consolidated results.

Luciano on Monday said the company is focusing on improving internal controls. "Looking ahead, while we foresee softer market conditions into next year, we are taking actions to improve performance," he said. 

© Reuters. FILE PHOTO: Archer Daniels Midland Co (ADM) logo is seen displayed in this illustration taken, April 10, 2023. REUTERS/Dado Ruvic/Illustration/File Photo

The company's total segment operating profit fell 28.3% to $1.04 billion in the quarter ended Sept. 30 after restatement, while profit for Ag Services & Oilseeds, its largest segment, slumped 43% in the same period.

It reported net earnings of $18 million, or 4 cents per share, for the quarter, compared with $821 million, or $1.52 per share, a year ago.

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