NC - Fundamentals, Financials, History, and Analysis
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NACCO Industries (NYSE:NC) is a diversified natural resources company that has been transforming itself beyond its historical roots in coal mining. With a robust portfolio of businesses spanning coal mining, contract mining services, and mineral royalties, NACCO is strategically positioning itself for long-term growth and sustainability.

In 2023, NACCO reported annual revenue of $214.8 million and a net loss of $39.6 million, primarily due to a $65.9 million impairment charge in its Coal Mining segment. However, the company's first quarter 2024 results showed a significant turnaround, with net income of $4.6 million and EBITDA of $11.2 million. This improvement was driven by strong performance in the Minerals Management and North American Mining segments, offsetting continued challenges in the Coal Mining business.

Business Overview

NACCO operates through three main segments:

Coal Mining:

This segment operates surface coal mines under long-term contracts with power generation companies. Key mines include The Coteau Properties Company, Coyote Creek Mining Company, The Falkirk Mining Company, and Mississippi Lignite Mining Company (MLMC). The Coal Mining segment faces headwinds from regulatory changes and customer demand shifts, but the company is working to optimize operations and protect this core business.

North American Mining (NAMining):

This segment provides contract mining and other services for producers of industrial minerals such as aggregates, activated carbon, and lithium. NAMining is a growth platform for NACCO, with new and expanded contracts contributing to improved profitability.

Minerals Management:

This segment derives income by leasing its royalty and mineral interests to third-party exploration and production companies. The company has been actively expanding its portfolio of oil, gas, and coal mineral interests, particularly in the Permian Basin, to diversify its revenue streams.

In addition, NACCO's Mitigation Resources business is expanding its environmental restoration and mitigation banking services, positioning the company to capitalize on growing demand for these solutions.

Financials

NACCO's first quarter 2024 results showed significant improvement compared to the prior year period. Consolidated operating profit increased 162% to $4.8 million, driven by strong performance in the Minerals Management and NAMining segments.

The Minerals Management segment reported operating profit of $7.9 million and segment adjusted EBITDA of $8.9 million, representing over 30% increases compared to the first quarter of 2023. This improvement was primarily due to higher production volumes, including contributions from a large mineral interest acquisition in late 2023.

The NAMining segment also delivered strong results, with operating profit of $2.4 million and EBITDA of $4.6 million, up significantly from the prior year quarter. Favorable pricing, delivery mix, and improved margins at the limestone quarries contributed to the segment's performance.

In contrast, the Coal Mining segment reported an operating loss of $0.4 million, compared to operating profit of $0.3 million in the first quarter of 2023. This decline was primarily due to reduced coal deliveries at MLMC as a result of an ongoing boiler issue at the Red Hills power plant. However, NACCO expects MLMC's performance to improve in the second half of 2024 as the boiler repairs are completed and production costs decline.

Looking ahead, NACCO is projecting significantly improved full-year 2024 results compared to 2023. The company expects to generate net income in 2024, in contrast to the substantial net loss reported in the prior year, which included the $65.9 million impairment charge. Consolidated EBITDA is also expected to increase significantly over 2023 levels.

The improvement is primarily driven by anticipated increased profitability in the Coal Mining segment, as well as continued growth and margin expansion in the NAMining and Minerals Management segments. NACCO is targeting capital expenditures of approximately $76 million in 2024 to support its growth initiatives.

Outlook

NACCO's strategic focus on diversification beyond its historical coal mining roots is a key driver of its long-term growth and sustainability. The company is leveraging its core mining and natural resources management expertise to build a portfolio of affiliated businesses, including the Minerals Management and Mitigation Resources segments.

In the Minerals Management segment, NACCO is actively pursuing acquisitions of mineral and royalty interests, particularly in the oil-rich Permian Basin, to build a high-quality, diversified portfolio that delivers near-term cash flow and long-term growth potential. The company is targeting unlevered after-tax returns on invested capital in the mid-teens as this business matures.

The NAMining segment is also a key growth platform, with the company pursuing new contract opportunities and leveraging operational improvements to drive profitability. NACCO's recent contract wins, including a 15-year phosphate mining agreement and expanded limestone contracts, are expected to contribute to substantial quarterly growth in operating profit and EBITDA throughout 2024.

Additionally, NACCO's Mitigation Resources business is expanding its environmental restoration and mitigation banking services, positioning the company to capitalize on growing demand for these solutions. The company anticipates Mitigation Resources will achieve sustainable profitability in the coming years.

Risks and Challenges

While NACCO's diversification efforts are promising, the company continues to face risks and challenges, particularly in its Coal Mining segment. Regulatory changes, such as the EPA's proposed rules for mercury and greenhouse gas emissions, could impact the competitiveness of coal-fired power plants and, by extension, demand for NACCO's coal. The company is closely monitoring these developments and preparing for potential litigation, as similar past rules have faced extensive legal challenges.

Additionally, the ongoing boiler issue at the Red Hills power plant, which has reduced coal deliveries from MLMC, highlights the operational risks inherent in the Coal Mining business. NACCO's ability to manage these challenges and optimize its coal operations will be crucial to the segment's long-term performance.

Conclusion

NACCO Industries is navigating a transformative period, leveraging its diversified portfolio and strategic initiatives to position the company for long-term growth and sustainability. While the Coal Mining segment continues to face headwinds, the company's focus on expanding its Minerals Management and NAMining businesses, as well as its emerging Mitigation Resources operations, are driving improved financial performance and positioning NACCO as a more resilient natural resources company.

With a strong balance sheet, a commitment to prudent capital allocation, and a talented management team, NACCO is well-equipped to capitalize on the favorable macroeconomic trends in its key markets and deliver value for shareholders over the long term.

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