Spark New Zealand (SPK) / FY22

Spark FY22: NPAT up 6.8% but free cash flow fell 32% to $296m

Headline growth was delivered at the top of EBITDAI guidance, but higher capex, working capital build, and rising gross debt weakened cash quality.

Release date
24 August 2022
Published
21 April 2026

What changed

Revenue grew 3.5% to $3,720.0m, with EBITDAI up 2.3% to $1,150.0m at the top end of guidance. PBT rose 5.1% to $581.0m and NPAT rose 6.8% to $410.0m, with the effective tax rate easing from 30.6% to 29.4% (not a material distortion). Operating cash flow slipped 2.0% to $841.0m while capex stepped up from $354.0m to $410.0m, driving company-reported free cash flow down to $296.0m from $433.0m. Gross borrowings rose 8.8% to $1,526.0m and equity contracted slightly to $1,475.0m. In the segment mix, Mobile revenue grew to $1,351.0m with result margin expanding from 63.8% to 66.9%, while lower-margin Procurement and Partners grew its revenue share by roughly 2.9pp. The final dividend was held at 12.5cps (FY22 total 25cps, unchanged).

What matters

  • Earnings growth was real but modest. PBT growth of 5.1% and EBITDAI growth of 2.3% indicate the operating result was not flattered by tax. Mobile margin expansion is the cleanest positive, with the dominant segment improving both absolute result ($904.0m vs $837.0m) and margin.
  • Cash quality deteriorated sharply. FCF fell 31.6% despite NPAT growth, as capex intensity rose from 9.9% to 11.0% of revenue and OCF/EBITDA slipped from 76.3% to 73.1%. FCF/NPAT fell from 112.8% to 72.2%.
  • Leverage drifted up. Net debt rose to roughly $1,455.0m, pushing net debt/EBITDAI from 1.18x to 1.27x. Management has simultaneously guided to an FY23 dividend increase to 27cps and up to $350.0m of additional capital returns — a commitment that sits on top of a weakened FCF base.

Expectations

No forward-work or quantitative earnings target was disclosed. Against the interim shape, H1 contributed 50.8% of full-year revenue but only 43.7% of NPAT, implying a genuinely stronger second-half earnings run-rate ($231.0m H2 NPAT vs $179.0m H1). Management describes the result as "at the top end of guidance" on EBITDAI and as revenue "back in growth." The FY23 signal is dividend-led — 27cps total plus up to $350.0m in returns — rather than an operating earnings target, which means the release supports a capital-return narrative but does not anchor FY23 EBITDAI or FCF expectations.

Quality of result

The operating earnings print looks durable: growth is visible at EBITDAI, PBT and NPAT, Mobile margin improved, and tax was close to the statutory rate. The weaker layer is cash. OCF fell despite higher EBITDAI; trade debtor days lengthened to 36.4 from 31.9 and inventory days rose to 10.5 from 6.5, contributing to a working capital build. Capex rose roughly $56.0m, compressing FCF. Combined, these mean that dividend cover from pre-lease FCF moved from very comfortable (payout ratio ~28.9%) to meaningfully tighter (~42.2%), and the headline $137.0m fall in FCF is larger than the $26.0m lift in NPAT. Cash conversion deteriorated materially and should be flagged as the main quality concern.

Unresolved

  • What is the split of the capex step-up between 5G build, growth investment, and maintenance, and is the 11.0% revenue intensity the new baseline?
  • What is driving the working capital build — device financing, enterprise billing cycles, or handset inventory positioning — and is it reversible in FY23?
  • How will the "up to $350.0m" capital return be funded given net debt/EBITDAI already moved to 1.27x and gross borrowings grew $123.0m?
  • Is there a non-GAAP reconciliation between EBITDAI and statutory operating profit that would quantify any one-off items embedded in the result?
  • How much of the Procurement and Partners revenue growth is structural vs low-margin pass-through, given its 9.9% result margin?

This briefing cannot assess forward EBITDAI guidance, underlying segment trading in 2H FY22, or the mechanics and timing of the foreshadowed capital return.

Key metrics

← Swipe to view more
Metric FY22 FY21 Change
Revenue $3.7m $3.6m +3.5% ↑
Net profit after tax $0.4m $0.4m +6.8% ↑
Net cash inflow from operating activities $0.8m $0.9m -2.0% ↓
Final dividend per share 12.5c 12.5c flat
Total assets $4.2m $4.1m +1.8% ↑

Reference: annolyse.ai/briefings/spk-fy22

Segment breakdown

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Segment Current revenue Prior revenue Current result Mix shift
Mobile $1.4m $1.3m $0.9m -0.2pp
Voice $0.3m $0.3m $0.2m -0.9pp
Broadband $0.6m $0.7m $0.3m -1.5pp
Cloud, security and service management $0.4m $0.4m $0.3m -0.3pp
Procurement and partners $0.5m $0.4m $0.1m +2.9pp
Managed data, networks and services $0.3m $0.3m $0.1m -0.2pp
Other operating revenues $0.2m $0.1m $0.1m +0.3pp

Reference: annolyse.ai/briefings/spk-fy22

Analytical metrics

← Swipe to view more
Metric FY22 FY21 Context
PBT growth +5.1%
Effective tax rate 29.4% 30.6%
OCF / EBITDAI (cash conversion) 73.1% 76.3% deteriorated
FCF pre-lease $0.3m $0.4m −$0.1m
FCF / NPAT 72.2% 112.8% complementary conversion metric
Capex % revenue 11.0% 9.9%
Capex $0.4m $0.4m +$0.1m
Free cash flow $0.3m $433.0m −$432.7m
Debtor days 36.4 31.9 +4.5 days
Inventory days 10.5 6.5 +4.0 days
Operating working capital $0.5m $0.4m +$0.1m absorbed
Trade debtors $0.4m $0.3m +$0.1m
Net debt $1.5m $1.3m +$0.1m
Net debt / EBITDAI 1.27x 1.18x Weakening
Gross borrowings $1.5m $1.4m +$0.1m
Payout ratio vs NPAT 57.1%
Payout ratio vs FCF pre-lease 42.2% covered
ROE (annualised) 27.8% 25.6% Strengthening
HY22 share of FY22 revenue 50.8% Other half was 49.2%
HY22 share of FY22 EBITDAI 46.8% Other half was 53.2%
HY22 share of FY22 NPAT 43.7% Other half was 56.3%
Profit from continuing operations $0.4m $0.4m +$0.0m

Reference: annolyse.ai/briefings/spk-fy22


This analysis was generated using Annolyse, an AI-powered tool that extracts and analyses NZX company announcements. The underlying data is extracted from official company filings and verified against source documents. This is general information only and does not constitute financial advice. The analysis may contain errors. Always read the original company filings and consult a licensed financial adviser before making investment decisions.

Metric context

Trajectory before this result

A compact view of the company's recent revenue and margin path, derived from the same metrics history that powers the company page.

SPK revenue trajectory

Revenue context before the current result.

SPK EBITDA margin

Earnings margin across covered periods.

Appendix

Reference material

Company materials considered in this briefing.

Current period

Prior comparable period

Interim context

H1 FY22 Interim Financial Statements

HY22 / financial report

H1 FY22 Media Release

HY22 / media release

H1 FY22 Results Announcement

HY22 / results announcement

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