Fisher & Paykel Healthcare Corporation Limited logo

Fisher & Paykel Healthcare Reports Record Full Year Result

Full Year Results28 May 2018FPHHealthcare

News Release
STOCK EXCHANGE LISTINGS: NEW ZEALAND (FPH), AUSTRALIA (FPH)


FISHER & PAYKEL HEALTHCARE REPORTS RECORD FULL YEAR RESULT

Auckland, New Zealand, 28 May 2018 - Fisher & Paykel Healthcare Corporation Limited today

reported record net profit after tax of NZ$190.2 million for the year ended 31 March 2018, an

increase of 12% over the previous year. Operating revenue was a record NZ$980.8 million, 10%

above the prior year, with 87% of revenue from recurring items, such as consumables and

accessories.


Managing Director and CEO Lewis Gradon said, “Our consistent long-term strategy has again

delivered strong revenue and earnings growth over the past financial year and, over this same time

period, our products and systems were used in the treatment of an estimated 13 million patients

around the world.”


The company’s directors have approved an increased fully imputed final dividend of 12.50 cents

per share, taking the total dividends for the year to 21.25 cents per share, an increase of 9% on the

previous year.


Hospital product group revenue grew 14% to NZ$572.1 million, or 13% growth in constant

currency, and Homecare product group revenue grew 4% to NZ$398.1 million, which is 4% growth

in constant currency.


“We are pleased with the consistent growth we are seeing in our Hospital product group,” said Mr

Gradon. “In particular, our Optiflow nasal high flow therapy is driving significant growth, benefiting

from a growing number of influential clinical studies pointing to its effectiveness in reducing the

need for more invasive therapies and reducing the length of hospital stay for patients. This was

reflected in robust second half constant currency revenue growth of 25% from new applications

consumables.


Growth in our Homecare product group was not as strong as the previous few years but we are

pleased with the response to our most recently released mask, the F&P Brevida nasal pillows

mask. Our OSA masks incorporate market-leading technology and we look forward to expanding

our innovative OSA mask range this year. In respiratory support in the home, new research has

been published that demonstrates the positive impact of our myAirvo nasal high flow therapy for

patients with chronic obstructive pulmonary disease (COPD). We expect this research will

encourage further uptake of our Optiflow and Airv o products in both the hospital and home care

settings.”


Gross margin, at 66.3%, increased by 31 basis points due to a favourable product mix and

increased volume from the Mexican manufacturing facility. The company has made good progress

with construction of the fourth building on its Auckland site and the second manufacturing facility in

Mexico.


The company’s substantial investment in R&D continued, with expenses growing by 10% to

NZ$94.7 million, representing 10% of operating revenue. “During the year we launched Optiflow

Junior 2 in the US, Canada, Europe and India,” said Mr Gradon. “Our F&P 950 respiratory

humidification system for adults is continuing to be rolled out around the world, and the neonatal

version was recently launched in New Zealand and Australia. Looking out further, we have a strong

new product pipeline including more new humidification systems, flow generators, masks and

consumables.”



The final dividend of 12.50 cents per share, carrying full New Zealand imputation credit, will be

paid on 6 July 2018. The dividend reinvestment plan (DRP), under which eligible shareholders can

elect to reinvest all or part of their cash dividends in additional shares, will again be made available

in respect of the 2018 final dividend. The DRP will be offered without a discount in respect of the

2018 final dividend payment.


Outlook for FY2019

We are well positioned to meet the growing demand for our products from an increasing

investment in healthcare across the globe. We expect capital expenditure for the 2019 financial

year to be approximately NZ$160 to NZ$170 million as we increase capacity for both existing and

new products and progress with our building programmes in New Zealand and Mexico. At current

exchange rates we expect full year operating revenue for the 2019 financial year to be

approximately NZ$1.05 billion and net profit after tax to be approximately NZ$210 million,”

concluded Mr Gradon.


Full Year Result highlights:

• 12% growth in net profit after tax to a record NZ$190.2 million.

• 11% increase in final dividend to 12.50 cps.

• 10% growth in operating revenue to a record NZ$980.8 million, 9% growth in constant

currency.

• 14% growth in Hospital operating revenue, 13% growth in constant currency.

• Revenue growth of 22% in constant currency for consumables used in non-invasive

ventilation, Optiflow nasal high flow therapy and surgical applications, accounting for 57% of

Hospital consumables revenue.

• 4% growth in Homecare operating revenue, 4% growth in constant currency.

• Gross margin improvement of 31 basis points for the full year, 34 basis points in constant

currency.

• Investment in R&D increased by 10% to NZ$94.7 million, representing 10% of operating

revenue.

• 87% of the company’s revenue was generated from recurring items, such as consumables

and accessories.

About Fisher & Paykel Healthcare

Fisher & Paykel Healthcare is a leading designer, manufacturer and marketer of products and

systems for use in respiratory care, acute care, surgery and the treatment of obstructive sleep

apnea. The company’s products are sold in over 120 countries worldwide. For more information

about the company, visit our website www.fphcare.com.



Ends


Contact:

Investors:

Marcus Driller

General Manager Corporate

marcus.driller@fphcare.co.nz

+64 (0) 27 578 9663

Media:

Rachel Reynolds

Senior Communications Manager

rachel.reynolds@fphcare.co.nz

+64 (0) 21 713 911



Accompanying Documents

Please find attached to this news release the following additional documents:

• Results in Brief

• Annual Report 2018, including financial commentary and constant currency analysis

• Annual Review 2018

• 2018 Financial Year Investor Presentation

• Corporate Governance Statement

• Appendix 1

• Appendix 7

• Section 209C notice


The 2018 Annual Report and Annual Review will be available online

at https://annualreport.fphcare.com/

and the Corporate Governance statement will be available

at www.fphcare.com/corporategovernance.


Constant Currency Information

Constant currency information included within this news release is non-conforming financial

information, as defined by the NZ Financial Markets Authority, and has been provided to assist

users of financial information to better understand and track the company’s comparative financial

performance without the impacts of spot foreign currency fluctuations and hedging results and has

been prepared on a consistent basis each year. A constant currency analysis is included on page

35 of the company’s Annual Report 2018 and the company’s constant currency income statement

framework can be found on the company’s website at www.fphcare.com/ccis

.


Full Year Results Conference Call

Fisher & Paykel Healthcare will host a conference call today to review the results and to discuss

the outlook for the 2019 financial year. The conference call is scheduled to begin at 10:00am

NZST, 8:00am AEST (6:00pm USEDT) and will be broadcast simultaneously over the internet.


To listen to the webcast, access the company’s website at www.fphcare.com/investor

. Please

allow extra time prior to the webcast to visit the site and download the streaming media software if

required. An online archive of the event will be available approximately two hours after the webcast

and will remain on the site for two weeks.


To attend the conference call, participants will need to dial in to one of the numbers below at least

5 minutes prior to the scheduled call time and identify yourself to the operator. When prompted,

please quote the conference code of: 7828369.


New Zealand Toll Free 0800 423 970 US/Canada Toll Free 866 548 4713

Australia Toll Free 1800 573 793 Hong Kong Toll Free 800 961 105

United Kingdom Toll Free 0800 358 6377 International +64 9 913 3622




Results in Brief



Year Ended Year Ended

% Change

31 March 2017 31 March 2018

NZ$M NZ$M

(except as otherwise stated) (except as otherwise stated)

FINANCIAL PERFORMANCE




Total operating revenue 894.4 980.8 +10%

Cost of sales (304.0)

(330.4) +9%

Gross profit 590.4

650.4 +10%

Gross margin 66.0% 66.3% +31bps

Other income 5.0

5.0 -

Selling, general and administrative expenses (269.3)

(290.9) +8%

Research and development expenses (86.0)

(94.7) +10%

R&D percentage of operating revenue 9.6%

9.7% +6 bps

Total operating expenses (355.3)

(385.6) +9%

Operating profit before financing costs 240.1 269.8 +12%

Operating margin 26.8% 27.5% +71bps

Net financing (expense) (1.6)

(2.0) -19%

Profit before tax 238.5

267.8 +12%

Tax expense (69.3) (77.6) +12%

Profit after tax 169.2

190.2 +12%





Revenue by Region:




North America 433.0 458.5 +5%

Europe 272.0

297.6 +9%

Asia Pacific 154.8

181.0 +17%

Other 34.6

43.7 +36%

Total 894.4

980.8 +10%





Revenue by Product Group:




Hospital 500.4 572.1 +14%

Homecare 381.5

398.1 +4%

Core products sub-total 881.9

970.2 +10%

Distributed and other 12.5 10.6 -15%

Total 894.4

980.8 +10%


FINANCIAL POSITION




Tangible assets 755.5 884.3


Intangible assets 122.6 140.8


Total assets 878.2 1,025.1


Total liabilities (216.6) (263.7)


Shareholders’ equity 661.6 761.4


Gearing 0.0% -7.3%


Net tangible asset backing (cents per share) 106 121



Results in Brief
(continued)




Year Ended Year Ended

% Change

31 March 2017 31 March 2018

NZ$M NZ$M

(except as otherwise stated) (except as otherwise stated)





CASH FLOWS




Net cash flow from operating activities 193.6 247.8


Net cash flow (used in) investing activities (62.9) (198.5)

Net cash flow (used in) financing activities (87.8)

(79.1)






SHARES OUTSTANDING




Weighted average basic shares outstanding 566,124,701 570,023,436


Weighted average diluted shares outstanding 574,339,178 576,449,648


Basic shares outstanding at year end 567,686,436 571,230,264






DIVIDENDS AND EARNINGS PER SHARE




Dividends per share paid (cents) 18.25 20.00 +10%

Basic earnings per share (cents) 29.9

33.4 +12%



Constant Currency Analysis


CONSTANT CURRENCY INCOME STATEMENTS

Year Ended Year Ended

% Change 31 March 2017 31 March 2018

NZ$M NZ$M

Total operating revenue 880.8 958.0 +9%

Cost of sales (305.6) (329.1) +8%

Gross profit 575.2

628.9 +9%

Gross margin 65.3% 65.6% +34bps

Other income 5.0

5.0 -

Selling, general and administrative expenses (272.4)

(290.3) +7%

Research and development expenses (86.0)

(94.7) +10%

Total operating expenses (358.4)

(385.0) +7%

Operating profit 221.8 248.9 +12%

Operating margin 25.2% 26.0% +80bps

Financing expenses (net) (3.1)

(2.1) -31%

Profit before tax 218.7

246.8 13%



The significant exchange rates used in the constant currency analysis, being the budget exchange rates for the year ended 31 March 2018,

are USD 0.69, EUR 0.66, AUD 0.92, GBP 0.57, CAD 0.94, JPY 80.00 and MXN 13.50.


A constant currency income statement is prepared each month to enable the board and management to monitor and assess the company’s

underlying comparative financial performance without any distortion from changes in foreign exchange rates. The table above provides

estimated NZ dollar income statements for the relevant periods, which have all been restated at the budget foreign exchange rates for the

2018 financial year but after excluding the impact of movements in foreign exchange rates, hedging results and balance sheet translations.


This constant currency analysis is non-conforming financial information, as defined by the NZ Financial Markets Authority, and has been

provided to assist users of financial information to better understand and assess the company’s financial performance without the impacts of

spot foreign currency fluctuations and hedging results and has been prepared on a consistent basis each half year. The company’s constant

currency income statement framework can be found on the company’s website at www.fphcare.com/ccis

.

Annual Report 2018 | Care by design
growth

Delivering

sustainable,

profitable

Annual Report 2018 | Care by design
“ Delivering

sustainable

growth is our

aspiration

and our

commitment.

We’re on

the journey.”

Annual Report 2018 | Care by Design

Focus and
discipline now

A disciplined focus on patient care and

innovation means that today, nearly 50 years

on from developing our first humidifier, we help

in the care of an estimated 13 million patients in

120 countries each year.

As a world-class company on a global scale

we value focus and discipline, and have a

clear pathway to sustained growth over the

coming decades.

We recognise our responsibility to be a

sustainable, long-term partner for the many

patients, doctors and nurses who we impact

every day. We also have a business

responsibility to our employees, suppliers,

investors and other stakeholders to be clear

on where the coming years will take us.

Sustainable growth
for tomorrow

By taking a measured approach to

achieving our long-term aspiration, our

strategic plan and technology development

framework is structured to deliver continual

and sustainable growth.

Achieving this will rely on us extending

our presence across the globe; designing

even more effective products and

technologies; and working with healthcare

providers to develop new therapies that

change clinical practice and reduce costs

to healthcare systems.

We build on what we know, but look to the

future too: a future where we believe we can

help over 50 million patients throughout the

hospital and in the home, every year.

From helping
enable a better

childhood

To a better
quality of life

and health

Care by Design.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited4
Contents

FINANCIAL AND BUSINESS HIGHLIGHTS

12

CHAIRMAN’S REPORT

14

CEO’S REPORT

16

OUR STRATEGIES

20

– GLOBAL REACH

20

– CHANGE CLINICAL PRACTICE

22

– BETTER PRODUCTS

24

– SUSTAINABLE, PROFITABLE GROWTH

26

HOSPITAL / HOMECARE OVERVIEW

28

OUR BOARD

30

OUR EXECUTIVE MANAGEMENT TEAM

32

FINANCIAL COMMENTARY

34

FIVE YEAR SUMMARY

38

FINANCIAL STATEMENTS

42

NOTES TO FINANCIAL STATEMENTS

46

AUDITOR’S REPORT

73

CORPORATE GOVERNANCE AND STATUTORY INFORMATION

76

GLOSSARY

95

GRI CONTENT INDEX

96

DIRECTORY

99

Constant currency information contained within this report is non-conforming financial information,

as defined by the NZ Financial Markets Authority, and has been provided to assist users of financial

information to better understand and assess the company’s financial performance without the impacts

of spot foreign currency fluctuations and hedging results and has been prepared on a consistent basis

each financial year. A reconciliation between reported results and constant currency results is available

on page 35 of this report. The company’s constant currency income statement framework can be found

on the company’s website at www.fphcare.com/ccis.

This report is dated 28 May 2018 and is signed on behalf of Fisher & Paykel Healthcare Corporation

Limited by Tony Carter, Chairman and Lewis Gradon, Managing Director and Chief Executive Officer.

LEWIS GRADON, MANAGING DIRECTOR AND CHIEF EXECUTIVE OFFICER

TONY CARTER, CHAIRMAN

About this report

This report is part of a suite of

documents to meet the evolving needs

and requirements of a wide range of

stakeholders.

A digital version of this report is available

at www.fphcare.co.nz/investor-reports.

Further information related to the

2018 financial year can be found here:

https://annualreport.fphcare.com.

Information on our corporate

responsibility and sustainability

performance is available on our website

at www.fphcare.co.nz/sustainability.

Our Corporate Governance Statement,

Codes of Conduct, tax strategy and

corporate policies are available at:

www.fphcare.co.nz/corporategovernance.

We will continue to evolve and

improve our reporting suite over the

coming years and welcome feedback

on this report. Please address any

questions, comments or suggestions

to investor@fphcare.co.nz.

Annual Report 20185Fisher & Paykel Healthcare Corporation Limited
OUR BUSINESS

AT A GLANCE

Fisher & Paykel Healthcare

is a leading designer, manufacturer

and marketer of products and

systems for use in respiratory

care, acute care, surgery and

the treatment of obstructive

sleep apnea.

Our medical devices and

technologies are designed to

help patients get better faster.

We help patients transition to less

acute care settings, help them

recover more quickly and provide

solutions that can assist them to

avoid more acute conditions.

We also provide the ability for

some patients to be treated in the

home rather than the hospital.

Product innovation is essential

to our success. Since the 1970s,

when we successfully introduced

our first heated humidifier to

market, we have focused on

continuous development

and innovation. Our aim is to

lead the way in the development

of medical devices and

technologies, and our products

are considered leaders in their

respective fields.

We are driven by our purpose

of improving care and outcomes

through inspired and world-

leading healthcare solutions.

Assisting clinicians around

the world to deliver the best

possible patient care through

continuous product improvement,

pioneering new therapies and

changing clinical practice is key

to our success.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited6
HOW OUR

BUSINESS WORKS

RESEARCH &

DEVELOPMENT

Our research and

development is based in

New Zealand. The team

spends many hours

in hospitals, and with

patients and clinicians,

in order to provide

better technology that

enhances patient care.

We typically invest

around 9-10% of our

revenue in R&D annually,

and our team continues

to grow year on year.


THERAPIES

58% of our products

and systems are used

in hospitals in invasive

ventilation, non-invasive

ventilation, nasal high

flow therapy and

surgery. The remainder

are used in home

environments to treat

patients suffering from

obstructive sleep apnea

and those in need of

respiratory support.


MANUFACTURING

We manufacture in

New Zealand

(approximately

66%) and Mexico

(approximately 34%).

The co-location of

engineering, quality and

manufacturing teams

facilitates collaboration

and an awareness of the

medical device process

from concept and

design right through to

how our products are

used by patients.


SUPPLY CHAIN

We have distribution

centres located around

the world and a network

of distributors. We use

air, sea, road and rail

freight, with a focus

on sustainable and

cost effective methods

of transportation.

We source materials

from all over the world

and look for socially

responsible partners to

support our growth.


CUSTOMERS

We work with

thousands of healthcare

professionals including

doctors, clinicians and

nurses, giving them the

products and tools to

deliver the best possible

care. Our largest

markets (in order of

size) are North America,

Europe, and Asia Pacific,

with around half

of our products sold in

North America.


PATIENTS

Each year millions of

patients are treated

with our products in

over 120 countries.

Seeking to understand

our patients’ needs is

what drives our research

and development

programme.

The needs of our customers and their patients drive everything we do. We call this Care by Design.

Annual Report 20187Fisher & Paykel Healthcare Corporation Limited
Canada

Direct Sales

Distributed sales with FPH people

Distribution Centres

Manufacturing Facilities

Mexico

China

Hong Kong

Taiwan

Japan

South Korea

Portugal

Brazil

Saudi Arabia

United

Arab Emirates

Indonesia

Colombia

Spain

Wales

France

USA

India

AustraliaNew Zealand

Scotland

England

Sweden

Poland

Northern Ireland

Netherlands

Germany

Italy

Belgium

Finland

Austria

Ireland

Switzerland

Turkey

Russia

Norway

Denmark

37

Our people are located

in 37 countries

1,314

People in North America

294

People in Europe

2,258

People in New Zealand

308

People in the rest

of the world

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited8
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Our inputsOur outputs

AGEING POPULATION | TECHNOLOGY ADVANCEMENT | HEALTHCARE COSTS INCREASING | OTHER EXTERNAL FACTORS

MARKET CONTEXT

Increased

efficiency

of care

Our

4000+

people

Improved

care &

outcomes for

patients

Over

45 years

of trusted

relationships

Benefits to

our people

Global

supply

networks

Increased

shareholder

value

Excellence

in R&D

Doubling

our constant

currency

revenue every

5-6 years

Trusted

brand

Improving

care & outcomes

through inspired

and world-leading

healthcare solutions

Care by Design.

Annual Report 20189Fisher & Paykel Healthcare Corporation Limited
HOW WE

DELIVER VALUE

For many years, our business strategy has

been consistent, centred on a clear premise

of improving care and outcomes through

inspired and world-leading healthcare

solutions. It is an aspiration that draws

our team of like-minded people together,

and that attracts partners, suppliers and

healthcare providers to work alongside

us towards a shared goal.

We have a culture of Care by Design, which

is a simple way of expressing the care and

intentionality we put into everything we do.

For a global team of over 4,000 people

with different backgrounds, cultures and

expertise, this is a philosophy that unites us.

We believe that by retaining this resolute

focus on delivering the best for the patient,

then the results – such as improved patient

outcomes, career opportunities for our

people and business success, will come.

Our medical devices are built and designed

by people, for people. It is the care with

which we operate that defines us.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited10
DETERMINING OUR MATERIAL MATTERS

In 2018, we conducted a materiality assessment to determine our most

material issues. Materiality in this context applies to the Global Reporting

Initiative definition (see GRI 101: Foundation). This differs from financial

and audit interpretations and NZX/ASX definitions of material information.

Results of the materiality assessment are shown in the matrix on the next

page. The highest ranking issues have been grouped according to our

core business strategies, as indicated below, and will be the focus of this

report. Other issues have also been categorised, and are covered in this

report, on its partnering website at https://annualreport.fphcare.com or

at www.fphcare.co.nz/sustainability.

Our materiality process

We engaged with a wide range of

stakeholders globally, including our

employees, customers, healthcare

professionals, suppliers, investors

(retail and institutional), media,

community organisations and the

environmental sustainability sector.

There was strong alignment of

views between internal and external

stakeholders, and the results shown

in the matrix are weighted equally.

We asked our stakeholders to

rank issues according to what

they believed should be the most

important to our business.

• We consulted our business

threats matrix, the UN

sustainable development

goals, Global Reporting

Initiative (GRI) issues, and the

UN Global Compact to identify

relevant issues.

• We drew on our knowledge

from regular consultation

with customers, healthcare

professionals, suppliers and

investors. We also considered

broader trends, such as the

ageing population, healthcare

demographics and disruptive

technologies.

• Interviews were conducted

internally with a cross-functional

range of our people to refine our

list of issues.

CUSTOMER EXPERIENCE

LEGAL COMPLIANCE

ANTI-BRIBERY AND CORRUPTION

MARKET ACCESS RISK

PRODUCT INNOVATION

PRODUCT QUALITY

CYBER SECURITY AND

DATA PROTECTION

EMPLOYEE ATTRACTION,

DEVELOPMENT AND RETENTION

PATIENT SAFETY

ETHICAL RESEARCH

SUSTAINABLE, FINANCIAL

PERFORMANCE

HEALTH AND SAFETY

INTELLECTUAL PROPERTY

BUSINESS CONTINUITY

CORPORATE GOVERNANCE

Global reach

Better products

Sustainable,

profitable growth

Change

clinical practice

• A global survey was conducted

with our internal and external

stakeholders.

• We consulted and reflected on

the results with members of our

executive management team.

The approach taken to our

materiality assessment and the

content in this report has been

informed by the principles of the

GRI. A GRI reference index based

on the GRI Sustainability Reporting

Standards (2016) can be found on

pages 96-98. We anticipate that

future reports will be in accordance

with the GRI Standard (core).

In 2015, the United Nations

established the Sustainable

Development Goals (SDGs) to

encourage action to improve

people’s lives globally by building

a sustainable future for our people

and our planet. The 17 goals

encompass targets that cover a

broad range of sustainable

development issues, such as

ending poverty and hunger,

improving health and education,

making cities more sustainable

and combating climate change.

We have taken inspiration from

these goals, and have highlighted

below the SDGs to which we can

contribute the most.

Annual Report 201811Fisher & Paykel Healthcare Corporation Limited
MATERIALITY MATRIX

Patient safety

Product

innovation

Product quality

Health & safety

Healthcare demographics

Resource efficiency

Carbon & energy

Community

Corporate governance

Ethical research

Disruptive technologies

Improving public health

Business continuity

Market access risk

Labour practices

Healthcare waste management

Ethical supply chain

Diversity & inclusion

Local employment

Intellectual Property

Employee attraction, development

and retention

Anti-bribery & corruption

Cyber security & data protection

Customer

experience

Legal compliance

Sustainable financial

performance

BUSINESS IMPACT


(based on stakeholder concern)

STAKEHOLDER CONCERN (external stakeholders only)

5.0

5.05.56.06.57.07. 58.08.59.09.510.0

5.5

6.0

6.5

7.0

7. 5

8.0

8.5

9.0

9.5

10.0

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited12
Financial &

business highlights

NET PROFIT AFTER TAX

NZ$190.2 MILLION

12%

OPERATING PROFIT

NZ$269.8 MILLION

12%

OPERATING REVENUE

NZ$980.8 MILLION

10%

GROSS MARGIN

31 BASIS POINTS INCREASE

66.3%

TOTAL DIVIDEND FOR YEAR

NZ 21.25CPS FULLY IMPUTED

9%

HOSPITAL REVENUE GROWTH

NZ$572.1 MILLION

14%

SPEND ON R&D NZ$M

10% OF OPERATING REVENUE

$94.7m

NEW APPLICATIONS CONSUMABLES

REVENUE GROWTH

22%

(CONSTANT

CURRENCY)

Annual Report 201813Fisher & Paykel Healthcare Corporation Limited
OPERATING REVENUE

NZ$ MILLIONS

NET PROFIT AFTER TAX

NZ$ MILLIONS

REVENUE BY PRODUCT GROUP

12 MONTHS TO 31 MARCH 2018

GLOBAL PRODUCT SALES

2018

120+

COUNTRIES

Hospital

Homecare

Distributed & Other

North America

Europe

Asia Pacific

Other

58%

1%

41%

47

%

30%

18%

5%

1415161718

623.4

672.3

815.5

894.4

980.8

1415161718

97.1

113.2

143.4

169.2

190.2

+

WELCOMED

significant new clinical research

using our Optiflow

TM

Junior and

myAirvo

TM

products

+

ENCOURAGED

by the publication of 259 new

clinical studies in nasal high flow

therapy in 2017

+

INTRODUCED

F&P SleepStyle

TM

CPAP device,

F&P Nivairo

TM

non-invasive

ventilation mask and Optiflow

Junior 2 into global markets

+

INCLUDED

in the MSCI World investor index

+

CONTINUED

with the global roll out of our

enterprise planning system

(ERP) in Japan, Canada and

Korea

+

PROGRESSED

with our building programmes

in New Zealand and Mexico

+

AWARDED

prestigious product design

awards, such as the Red Dot

award for the F&P Brevida

TM


mask for OSA

+

IMPACTED

the lives of 13 million patients

around the world

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited14
The 2018 financial year was

another positive year for our

company. We delivered a record

financial result of $190.2 million

net profit after tax, up 12% on the

previous year. Revenue growth for

the financial year was up 10% to

$980.8 million.

Our global team continues to

grow to meet the increasing

demands of the healthcare sector.

We remain dedicated to

producing high quality, innovative

medical devices that assist

healthcare providers to deliver

outstanding patient care, help

people recover sooner, and where

possible, be treated in the home

rather than the hospital.

As healthcare systems strive to

balance the need to provide

excellent patient care with the

growing costs of caring for ageing

and growing populations, we will

continue to support them with

our technology innovations.

Update on building

programmes

We are making good progress

with construction of the fourth

building on our Auckland site.

Earthworks are now complete

and foundations have started.

The new building will have a total

gross floor area of 35,700m

2

and

consist of a mix of R&D, pilot

manufacturing and warehousing

areas. We are on track to have

the building operational by 2020.

In Tijuana, Mexico, work continues

on our second manufacturing

facility. We expect the building to

be completed before the end of

2018. We currently have more

than 1,000 employees in Tijuana,

and have been manufacturing in

a leased facility there since 2010.

The new building will be

additional to the existing facility.

Your Board

During the year we were pleased

to appoint Pip Greenwood as a

non-executive director to replace

long-serving director Lindsay

Gillanders on his retirement from

the Board.

Arthur Morris has indicated that

he will not seek re-election to

the Board at this year’s annual

shareholders’ meeting and will

therefore be retiring from the

Board at the meeting. Arthur has

served as a non-executive director

for 10 years and we have greatly

benefited from his clinical

background.

We will shortly commence a

process to find a replacement

director with the necessary skills

and experience to complement

the other Board members and will

provide an update in due course.

Report from

the Chairman

of the Board,

Tony Carter

Annual Report 201815Fisher & Paykel Healthcare Corporation Limited
We continue to be a supporter of

the New Zealand Future Directors’

programme and our third

participant, Rachael Newsome,

completed her term with us in

March 2018. We have commenced

the process to find our fourth

participant and believe that this

is a valuable programme that

not only provides benefit to the

company, but also grows the

pool of director talent.

Chief Financial Officer

change

We announced recently that

our Chief Financial Officer,

Tony Barclay, has decided to

retire. Tony has been a key

member of the executive team for

many years and the Board would

like to acknowledge his significant

contribution to the company’s

financial position, stability,

success and growth during that

time. We wish Tony all the best

for his future.

We have commenced a formal

process to appoint Tony’s

successor and expect to be able

to update the market later this

year. Tony has also agreed to

remain in a consulting role for a

12 month period following his

retirement to assist with the

transition.

Culture

Fisher & Paykel Healthcare is

one of New Zealand’s foremost

technology companies. Starting

from small, humble beginnings,

we have evolved into a truly

global medical device leader,

impacting the lives of many

millions of people every year.

Despite our global nature,

we have retained a unique,

collaborative and modest culture

that is replicated in each of our

international offices.

Last year, the company adopted

a new tagline called ‘care by

design’. The speed and

enthusiasm with which this has

been adopted right across the

business, irrespective of

background, nationality or role,

demonstrates how the principle

of care, coupled with excellence

in design, has resonated with the

global team.

Every day our people recognise

how important our products are

to the people who rely on them

for their care and wellbeing.

Protection of

intellectual property

Fisher & Paykel Healthcare has

invested consistently in research

and development throughout our

49 year history, and our R&D team

now sits at over 500 scientists,

engineers and researchers.

Investing to protect the

intellectual property we have

built up over time is crucial, and

occasionally that means we may

become engaged in intellectual

property legal proceedings.

As you may be aware, we are

currently involved in litigation with

ResMed, one of our competitors

in the obstructive sleep apnea

(OSA) market. We believe that it

is in the best interests of the

company to vigorously defend

our IP rights.

An update on the status of the

litigation is provided on page 65

of this annual report.

Dividend

The Board has approved an

increased final dividend for the

year of 12.5 cps. This takes the

total dividend for the financial

year to 21.25 cps, an increase of

9% on the previous year.

This equates to a dividend

pay-out ratio of approximately

65% of net profit after tax for

the year.

The dividend reinvestment plan

(DRP) will again be offered,

without discount, under which

eligible shareholders may elect

to reinvest all or part of their cash

dividends in additional shares.

Outlook

We are pleased to deliver this

strong result for the year, and,

at current exchange rates, look

forward to achieving a significant

milestone of more than

NZ$1 billion in operating revenue

in our 50th year of operation.

The care and dedication of

our employees, right around

the world, is evident in the good

outcomes we have achieved

this year.

TONY CARTER, CHAIRMAN

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited16
Our consistent long-term

strategy has again delivered

strong growth. Operating revenue

grew 10% to $980.8 million and

net profit after tax grew 12% to

$190.2 million.

Operating revenue in our Hospital

product group grew 14% to a

record $572.1 million. This was

driven largely by growth in new

applications of 23%, which

includes our Optiflow nasal high

flow therapy, non-invasive

ventilation and surgery products.

It was particularly pleasing to

report growth of 27% in new

applications in the second half

as more hospitals and clinicians

choose to use our Optiflow

nasal high flow therapy to treat

a broader range of patients with

respiratory complications.

Revenue growth of 4% in our

Homecare product group was

not as strong as the previous few

years, but we are pleased with

the response to our most recently

released mask, the F&P Brevida

nasal pillows mask.

Our OSA masks incorporate

market-leading technology and

we look forward to expanding

our innovative OSA mask range

later this year.

Our products used in home

respiratory support are

growing well, although we are

still at the very early stages

of the product lifecycle. We are

beginning to see clinical evidence

supporting the use of Optiflow

therapy in the home emerging

with encouraging results.

About this report

This year we conducted a

materiality assessment in which

we asked a selection of our

global internal and external

stakeholders their views on

various environmental, social and

governance issues as they relate

to Fisher & Paykel Healthcare.

The resulting matrix is provided

Report from the

Managing Director & 

Chief Executive Officer,

Lewis Gradon

Annual Report 201817Fisher & Paykel Healthcare Corporation Limited
“ ...more clinicians are choosing to

use our Optiflow nasal high flow

therapy to treat a broader range

of patients with respiratory

complications.”

on page 11, and the top

ranking issues have been used to

determine the focus of this report.

The materiality assessment

was a valuable process, and

has contributed to our decision

to combine our sustainability

disclosures with this annual

report, rather than produce it

separately, as we have done

for the past three years.

This approach reflects the

holistic view we have of

sustainability as a medical

device manufacturer, providing

technologies that advance patient

care and outcomes. Sustainability

is integral to the way we do

business, and the value that we

provide through the nature of

the work we do every day.

It is our hope that by integrating

this information, our stakeholders

will be able to consider a fuller

picture of how we create value for

our customers, our communities

and our people.

In the interests of being able

to easily locate information,

we have paired this report with

an accompanying website:

https://annualreport.fphcare.com.

Executive changes

As referred to in Tony Carter’s

report, our long-standing Chief

Financial Officer, Tony Barclay,

recently announced his

retirement. Tony has been a key

member of our leadership team

for 22 years. He has been

instrumental in the growth of the

business, its financial performance

and position. Over the years, he

has worked closely with

shareholders and the investment

community, and is very highly

regarded.

Tony retires at the end of May, but

will remain in a consulting role to

the business for a further 12

months. Andrea Blackie, who

joined the business in January

2017, will take up the role of

Acting Chief Financial Officer

from 1 June 2018.

We have commenced a formal

process to appoint Tony’s

successor and expect to make

an announcement in the coming

months. On behalf of the team,

I would like to acknowledge

Tony’s outstanding contribution

to the company. He will be

greatly missed.

Changing clinical practice

One of the key drivers of our

business is changing clinical

practice. In order to achieve this,

we work closely with customers

and clinicians to develop products

and therapies that can help

deliver improved patient care.

On the Hospital side of our

business, a paper was recently

published of a large multi-centre

randomised controlled trial on the

use of nasal high flow therapy for

infants with bronchiolitis.

The study used our Optiflow

Junior system, and found

significant benefits of the therapy

for pediatric patients requiring

respiratory support. This study

is an exciting addition to the

influential and growing body of

evidence showing the efficacy of

nasal high flow therapy in both

adult and paediatric populations.

In Homecare, two recent studies

have also demonstrated the

clinical efficacy of Optiflow nasal

high flow therapy, this time in the

home, using our myAirvo device.

Benefits included reduced

hospital admissions, improved

quality of life and reduced

hypercapnia for patients with

chronic obstructive pulmonary

disease (COPD). It is expected

that these studies will influence

how patients with COPD are

treated in the home in the future.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited18
It is exciting to see the research

continuing to build, and the

potential benefits this will bring

to our patients. All of these

studies are covered in further

detail on pages 22-23.

Better products

Innovation in our research

and development programme

has always been very important

to us. This year, we invested

$94.7 million into R&D, which

is 10% of our revenue.

It has been a busy year with

global product launches. During

the year we launched Optiflow

Junior 2 in the US, Canada,

Europe and India after its New

Zealand and Australian release

last year. Our F&P 950

TM


respiratory humidification system

for adults has been released in

New Zealand, Australia, the UK

and Hong Kong, and the neonatal

version is currently available in

New Zealand and Australia, with

the roll out to other countries

expected over the coming year.

The Nivairo non-invasive hospital

mask was introduced into the US

in the second half of the financial

year. The new SleepStyle

continuous positive airway

pressure (CPAP) device for

OSA patients is available in

New Zealand, Australia, Canada,

the UK and Japan, among others.

All of these products have

been extremely well received

by customers and clinicians and

we are pleased with the rate of

adoption and are confident in

their ability to generate long-term

growth.

Currently, we are involved in

ongoing legal proceedings with

one of our OSA competitors,

ResMed, for alleged patent

infringement. This financial year,

pre-tax net litigation related

expenses of $15.6 million were

incurred. Based on current legal

proceedings, we expect to incur

litigation related expenses at a

similar run rate during the 2019

financial year.

Global reach

Globally, we continue to expand

and strengthen our sales teams.

Every year, we invest in

developing and training our sales

representatives so they are well

equipped to explain the clinical

advantages of our products and

encourage a change in clinical

practice. Building trusting

“ All of these products have

been extremely well received

by customers and clinicians

and we are pleased with the

rate of adoption and are

confident in their ability to

generate long-term growth.”

Annual Report 201819Fisher & Paykel Healthcare Corporation Limited
relationships between our people

and our customers is a critical

part of our sales approach, right

around the world. We now have

almost 1,000 people in our sales,

marketing and distribution teams

in 37 countries.

Our ERP system continues to

be rolled out globally, and is

now in place in New Zealand,

Mexico, and the majority of our

offices in the Asia Pacific region.

The new system has already

proven beneficial, with global

sales offices seeing improvements

in stock management, demand

planning and traceability across

the supply chain.

Sustainable,

profitable growth

With growing clinical evidence,

continued investment in R&D

and an expanding global sales

team, we are well positioned to

take advantage of the ample

opportunities before us for

continued, long-term growth.

Our emphasis is on ensuring

that we continue to grow in a

profitable way that is sustainable

for the long-term.

Gross margin and

foreign currency

Our gross margin increased by

31 basis points to 66.3% in the

2018 financial year, largely due to

product mix and our Mexican

manufacturing facility. This is

above our stated target of 65%.

We expect to see gross margin

stability in the 2019 financial

year as most of the recent

improvement factors have been

substantially captured.

In terms of foreign currency,

we experienced a tailwind to

profit of approximately $1 million

compared to the previous

financial year. We took

opportunities during the year

to add to our hedging cover in

many currencies, including the

US dollar, Euro and Mexican peso.

The most significant hedging

added related to the Euro where

conditions allowed us to add

cover for the long-term as far

forward as five years.

Our gearing has continued to

improve and at the end of the

year we had a net cash position

of $49.9 million. This positions us

well for the 2019 financial year

where funds are required for the

construction of the fourth building

on our East Tamaki campus.

Outlook

At current exchange rates we

expect full year operating revenue

for the 2019 financial year to be

approximately NZ$1.05 billion and

net profit after tax to be

approximately NZ$210 million.

In the 2018 financial year, we

estimate that our medical devices

and systems were used in the

treatment of more than 13 million

patients. This number grows

every year, and is testament to the

hard work and dedication of our

skilled teams around the world.

The care with which all of our

4,174 people approach their work

is evidenced in the result we have

announced today.

Our outlook is exciting and we

are looking forward to another

year of positive revenue and

earnings growth. We are well

positioned to meet the growing

demand for our products from

an increasing investment in

healthcare across the globe.

LEWIS GRADON, MANAGING DIRECTOR

AND CHIEF EXECUTIVE OFFICER

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited20
SUPPORTING

CLINICAL CHANGE

Louise Little, Fisher & Paykel

Healthcare Territory Manager for

the North East of England, has

found first-hand the significant

impacts of changing clinical

practice with the Airvo

TM


respiratory device.

Louise works closely with the

Freeman Hospital, which is a large

teaching hospital in Newcastle,

England, that regularly uses

Optiflow nasal high flow therapy

in its critical care unit. After

seeing the positive impacts of the

therapy in this part of the hospital,

the critical care outreach team

chose to run a year-long audit

monitoring the Airvo’s

performance in the general wards.

Utilising two Airvo devices, the

study covered 53 patients over a

one year period. The results were

outstanding, showing a significant

improvement in patient outcomes

by reducing escalation to higher

acuity care environments, such as

the intensive care unit (ICU) or

the high dependency unit (HDU).

This means that patients were

able to stay with clinicians they

knew, more time was available for

patient assessment, and

treatment plans could be more

tailored for each individual. There

were also economic benefits; by

freeing up 103 critical care bed

Global reach

Increase our presence

around the world

CUSTOMER

EXPERIENCE

MATERIAL ISSUE

days over the course of the audit,

the hospital was able to save a

potential £82,000 in ICU costs.

The team’s results were presented

at CARE, an annual airway and

respiratory conference for UK

clinicians. “It was a great

opportunity for the team to share

the results of what they had

achieved,” says Louise. “There

were people queuing out the door

to hear them present. To improve

patient outcomes as well as

reduce costs to the hospital so

significantly was very compelling.”

The critical care team at Freeman

went on to acquire another six

devices and ran a second audit to

further monitor the effectiveness

of the therapy. This audit involved

200 patients between 17-88 years

of age with treatment times

ranging from one hour to 73 days

over a one year period. Patients

included those on the wards who

were at risk of escalation to a

higher acuity care environment.

SAVING A POTENTIAL

IN ICU COSTS

£82,000

Annual Report 201821Fisher & Paykel Healthcare Corporation Limited
“The therapy was used as an

intervention,” says Louise. “It was

hoped that by using nasal high

flow therapy with the Airvo on the

ward, patients normally at risk of

needing to go into the ICU

wouldn’t need to.”

Again, the results of the audit

were excellent. It was found that

56% of patients were able to stay

on the ward, and did not require

escalation of care to an HDU or

ICU environment. This prevented

479 critical care unit days, which

equated to a potential cost saving

of £380,000 over the year. It also

meant those ICU beds were

available for other patients.

For Louise, the support and

training she was able to offer was

rewarded. “I see my role as

essentially being a support

person. The project was led by

the critical care team at Freeman

so it was about me giving them

the support they needed to see

the impact of the therapy for

themselves. It was important to

me to always be available, to drop

in to see how they were getting

on, and generally be responsive to

their needs,” says Louise.

The team now has eight Airvo

machines and continues to share

its results with other hospitals

across the United Kingdom.

“Over the past five years, we believe that the nasal

high flow therapy system has improved patient

outcomes at the Freeman and has measurably

improved the efficiency and quality of our critical

care outreach programme.”

KIRSTY CROWTHER

Freeman Hospital Critical Care Outreach team.

FROM FREEMAN HOSPITAL CRITICAL CARE OUTREACH TEAM (LEFT TO RIGHT):

Lindsay Armitage – Sister, Natalie Lawson – Sister, Carol Woods – Sister,

Louise Little – Territory Manager, F&P Healthcare.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited22
Changing

clinical practice

Utilise our expertise to develop new therapies

and reduce costs to healthcare systems

CLINICAL COLLABORATION

BRINGS BENEFITS

Clinical studies are an important

element in building confidence in

the efficacy of our products,

particularly in new care settings.

We support clinical research that

validates improvements in patient

outcomes that our products can

deliver, and we work closely with

clinicians and healthcare

organisations to support their

studies and identify ways in which

our products can help them

provide better healthcare solutions.

The collaboration evident in

the following two case studies

shows the impact of industry

and hospitals working together

to improve patient care and

outcomes.

New hope for COPD patients

Recent studies have shown that

nasal high flow therapy in the

home, using Fisher & Paykel

Healthcare’s myAirvo respiratory

device, has considerable benefits,

such as reduced hospital

admissions, improved quality of

life and reduced hypercapnia for

patients with COPD.

The first study, a randomised

controlled trial undertaken in

Denmark*, investigated the

long-term effects of nasal high

flow therapy for COPD patients

already being treated with

long-term oxygen therapy.

1


The trial showed statistically

significant results, with the

primary outcome being a

significant reduction in patients’

exacerbation rate, or worsening of

their condition (from 4.95 to 3.12

per patient per year, p <0.001) for

those being treated with nasal

high flow therapy.

The study also showed for

those patients using the

myAirvo that all cause

hospitalisation rates decreased

from a rate of 1.39 to 0.79 per

patient, over the course of the

year, for those who followed the

protocol. Other positive results

included the treatment group

(myAirvo) being better than the

control group (standard care) in

several quality of life assessments,

less breathlessness, better

mobility and lower carbon dioxide

retention levels for these chronic

patients.

Further positive results have

recently been published in the

Annals of the American Thoracic

Society. Led by Dr Kazuma Nagata

of Kobe City Medical Centre

General Hospital, this study

2

was a

multi-centre trial in Japan with

cross-over design, studying stable

PATIENT SAFETY

MATERIAL ISSUE

* Fisher & Paykel Healthcare provided product support.

Annual Report 201823Fisher & Paykel Healthcare Corporation Limited
COPD patients with hypercapnia.

This research also demonstrated a

clinically significant improvement

in quality of life for patients (the

mean total score improved by 7.8

points, p<0.01), and a decrease in

hypercapnia levels for patients

with stable hypercapnic COPD.

This pilot trial had such positive

outcomes that a larger trial has

already commenced.

Together, these new studies add

to the growing body of evidence

showing the efficacy of Optiflow

nasal high flow therapy in the

home for COPD patients using the

myAirvo device. We expect that

these studies will strongly

influence how patients with COPD

are treated in the home, thereby

driving clinical change and

assisting with adoption of our

myAirvo system.

Helping infants breathe

New research has been published

in the prestigious New England

Journal of Medicine that shows

significant benefits of Optiflow

nasal high flow therapy for

pediatric patients requiring

respiratory support.

3

The Pediatric Acute Respiratory

Intervention Study (PARIS)

was conducted by the research

team at Lady Cilento Children’s

Hospital in Brisbane, Australia,

led by Ms Donna Franklin and

Dr Andreas Schibler. The study

is the largest nasal high flow

(NHF) randomised controlled trial

to date, aiming to investigate if

the early use of NHF in less

intensive settings can prevent the

need for treatment escalation.

1 Storgaard L, Hockey H, Laursen B, Weinreich

U. Long-term effects of oxygen-enriched

high-flow nasal cannula treatment in COPD

patients with chronic hypoxemic respiratory

failure. Int J Chron Obstruct Pulmon Dis.

2018;13:1195-1205. Fisher & Paykel Healthcare

contributed to equipment and some

administration costs.

2 Nagata K, Kikuchi T, Horie T, Shiraki A,

Kitajima T, Kadowaki T et al. Domiciliary

High-Flow Nasal Cannula Oxygen Therapy for

Patients with Stable Hypercapnic Chronic

Obstructive Pulmonary Disease. A Multicenter

Randomized Crossover Trial. Ann Am Thorac

Soc. 2018;15(4):432-439.

3 http://www.nejm.org/doi/full/10.1056/

NEJMoa1714855

Results show that the use of NHF

to treat bronchiolitis, the leading

cause of pediatric hospital

admissions to Emergency

Departments (EDs) worldwide, is

an effective strategy to reduce the

level of care required in infants

with bronchiolitis. 12% of infants in

the NHF group required escalation

of care, compared to 23% in the

standard oxygen therapy group.

The PARIS trial shows how

Optiflow Junior can be used early

in the course of bronchiolitis to

reduce the burden of this disease

on patients, families and hospital

systems. Because it is a large

multicentre randomised controlled

trial, published in one of the most

highly regarded international

medical journals, we expect the

results to contribute to clinical

practice worldwide and help drive

an increased demand for our

products and services.

PARIS study – Infants requiring

escalation of care

NHF GROUP

12%

STANDARD OXYGEN THERAPY

23%

Required

escalation

of care

Required

escalation

of care

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited24
DESIGNING INNOVATION

INTO R&D

Designing innovative and high

quality products is a priority for

Fisher & Paykel Healthcare.

Andrew Somervell, Vice President

– Products and Technology talks

us through how we sustain

innovation over the long term and

the design controls that are put in

place to prioritise patient safety.

Better products

Continuously strive

to improve our products

PRODUCT

INNOVATION

PRODUCT

QUALITY

MATERIAL ISSUES

How do we choose which

R&D projects to invest in?

Often, the challenge for us is not

in deciding what to do, but in

what not to do. We have so

many ideas and opportunities,

but we need to challenge

ourselves to select only those

where we believe we can make

the greatest impact.

Right from the outset of any R&D

project, we are looking to create

unique, differentiated medical

devices that improve care and

outcomes for patients, clinicians,

payers and providers. Essentially,

it’s all about providing the best we

can for patients, and ensuring that

the product or system we are

working on has the potential to

lower costs for healthcare

providers.

ANDREW SOMERVELL

Vice President – Products & Technology

Annual Report 201825Fisher & Paykel Healthcare Corporation Limited
How do we ensure we

continue to innovate?

Our product development

approach is underpinned by a

philosophy of always doing

what is best for our patients.

By focusing on developing

products that better meet the

fundamental needs of the patient,

we are also developing devices

and systems that become

products of choice for clinicians

and healthcare providers.

Success relies on our R&D teams

having a deep understanding of

the patients they are developing

products for and the way their

care is delivered. Building that

level of knowledge takes time.

To facilitate this, we organise our

R&D teams into groups focused

on a single patient type or

therapy, and utilise our

relationships with healthcare

providers around the world to

ensure those teams have easy

access to the user environment.

That way, the people developing

the products gain first-hand

knowledge of the problems that

patients and their caregivers face

and lets them develop the unique

insights that lead to innovative

new products and solutions.

Coming up with the ideal product

can take many iterations. By

providing an extensive range of

prototyping and testing facilities

we allow our teams to rapidly

prototype ideas, test and learn.

Often the challenge we face is

how to manufacture the products

in high volumes. Co-locating R&D

with manufacturing at our

Auckland site helps our engineers

to solve those challenges.

How do we measure the

success of our investment in

R&D?

We invest around 9-10% of our

revenue into R&D. As innovation

is a priority for our business, we

plan to grow our investment in

R&D at the same rate as constant

currency revenue growth over

the long term.

Measuring R&D outcomes isn’t

straight-forward. Obviously sales

are the ultimate measure, and we

track the proportion of our

revenue that comes from our most

recent patent-protected products

and therapies. All products

undergo a number of clinical trials

before being released to the

market and the feedback we get

from these allows us to gauge

their success before launching

them into the market.

How do we ensure that our

products are of high quality

and safe for patients?

We have a quality system that is

set up to ensure the safety and

efficacy of our products. But most

importantly, it comes down to an

attitude of doing the best for

patients right from the beginning

of the design process. One of our

first requirements for product

design is that it must be safe.

We have over 200 people in our

Quality and Regulatory team,

and they work closely with

product design engineers to

design safety into our products

right from the start.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited26
SUSTAINABLE

FINANCIAL PERFORMANCE

When we think about

sustainability in the context of

financial performance we are

referring to the ability to grow our

business profitably at a rate that

can be maintained into the future.

We operate in an industry where

clinical change can take time. It is

frequently stated that it takes an

average of 17 years for research

evidence to reach clinical

practice.

1


Given the long-term commitment

required to effect changes in

clinical practice, we look to

manage all aspects of

our business in a sustainable

way, including our financial

performance. If we do this we

think we will be well positioned

to assist in improving the lives of

tens of millions of patients over

the long term.

To measure the sustainability

of our financial performance

we have developed a suite of

metrics which we believe are

lead indicators of our continued

sustainable, profitable growth.

We monitor these metrics on a

regular basis and they are

reviewed and updated as part

of our annual business and long

term planning processes.

Sustainable,

profitable growth

Ensure our growth is

managed in a sustainable way

SUSTAINABLE FINANCIAL

PERFORMANCE

MATERIAL ISSUE

1 https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3241518/

Annual Report 201827Fisher & Paykel Healthcare Corporation Limited
OUR ASPIRATION: Sustainably DOUBLING

our constant currency revenue every 5-6 years.

LONGER-TERM

*CONSTANT CURRENCY

MEDIUM-TERM

HOME

RESPIRATORY

SUPPORT

HOSPITAL

RESPIRATORY

SUPPORT

SURGICAL

TECHNOLOGIES

RESPIRATORY

HUMIDIFICATION

CPAP

THERAPY/OSA

1970

SHORT-TERM

TO DAY

OUR ASPIRATION: 12%+ P.A. REVENUE GROWTH CC*

OUR ASPIRATION: Sustainably DOUBLING

our constant currency revenue every 5-6 years.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited28
Hospital

58%

OF OPERATING REVENUE

CONSTANT CURRENCY CONSUMABLE

REVENUE GROWTH FROM NEW

APPLICATIONS

22%

OPERATING REVENUE GROWTH

(NZ$572.1M)

14%

Invasive ventilation

Our products for invasive ventilation provide

warm, humidified air to intubated patients.

This maintains the natural balance of heat and

moisture in the airways.

Non-invasive ventilation

Non-invasive ventilation is a therapy which

provides airway support for patients through

a face mask. Heated and humidified gas flows

can improve patient comfort and compliance,

reduce airway drying and improve secretion

clearance.

Optiflow nasal high flow therapy

Nasal high flow is a respiratory care therapy

delivering high flows of air and oxygen through

a unique F&P Optiflow nasal cannula. This

allows comfortable, effective delivery of up

to 100% oxygen for hypoxemic patients in mild

to moderate respiratory distress.

Surgical technologies

Our surgical products provide warm,

humidified CO

2

during surgery, which may

protect patients from hypothermia and

post-operative pain and reduce the risk of

surgical site infections, adhesions and cancer

metastasis.

Annual Report 201829Fisher & Paykel Healthcare Corporation Limited
CPAP therapy

Our range of CPAP machines and masks

support patients with obstructive sleep

apnea. Our masks are extremely popular and

have become well known for their comfort,

simplicity and ease of use, which is a key

factor in patient compliance.

Home respiratory support

We have taken our expertise in nasal high

flow therapy and non-invasive ventilation

from the hospital to offer respiratory

support in the home and in long-term care

settings, with the intention of improving

patients’ quality of life and reducing

hospital admissions. The myAirvo device

provides high flows of air and oxygen

mixtures through an Optiflow nasal cannula

or tracheostomy and is used for patients

with chronic respiratory conditions such

as COPD or bronchiectasis.

Homecare

41%

OF OPERATING REVENUE

OPERATING REVENUE GROWTH

(NZ$398.1M)

4%


CONSTANT CURRENCY REVENUE GROWTH

4%

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited30
Tony Carter

Geraldine McBride

Lewis Gradon

Arthur Morris

Michael Daniell

Donal O'Dwyer

Pip Greenwood

Scott St John

Annual Report 201831Fisher & Paykel Healthcare Corporation Limited
Tony Carter

Chair

TERM OF OFFICE:

Appointed December 2010, last re-elected

24 August 2017, appointed Chair in April 2012

Tony was managing director of Foodstuffs

New Zealand Limited for ten years, until his

retirement in 2010. Tony is also chairman of

Air New Zealand Limited and Blues Management

Limited, a director of Fletcher Building Limited

and ANZ Bank New Zealand Limited, and a

trustee of the Maurice Carter Charitable Trust.

Master of Engineering, MPhil (Engineering)

COMMITTEE RESPONSIBILITIES:

Member People and Remuneration Committee,

Member Audit & Risk Committee, Member

Quality, Safety and Regulatory Committee.

Geraldine McBride

Independent Director

TERM OF OFFICE:

Appointed August 2013, last re-elected

24 August 2017

Geraldine has been involved in the technology

industry for 30 years and has a wealth of global

experience. She has held senior executive

roles at SAP AG and Dell Inc, and is a former

President of SAP North America. She is a current

director of National Australia Bank and Sky

Network Television Ltd, and the founder and

CEO of MyWave.

Bachelor of Science – Zoology

Lewis Gradon

Managing Director &

Chief Executive Officer

TERM OF OFFICE:

Appointed 1 April 2016, elected 23 August 2016

Lewis became Managing Director & Chief

Executive Officer in April 2016. Prior to that,

he spent 15 years as Senior Vice President

– Products & Technology, and six years as

General Manager – Research and Development.

During his 35 year tenure with Fisher & Paykel

Healthcare he has held various engineering

positions and overseen the development of

our complete healthcare product range.

Bachelor of Science – Physics

Arthur Morris

Independent Director

TERM OF OFFICE:

Appointed February 2008, last re-elected

27 August 2015

Arthur is a fellow of the Royal Australasian

College of Pathologists, the Australasian

Society for Microbiology and the Infectious

Diseases Society of America. Dr Morris trained

in Dunedin, Invercargill and Auckland before

spending three years at Duke University Medical

Centre, North Carolina, USA. He served as the

Chief Executive Officer of Diagnostic Medlab

Limited from 2005 until 2013. He is a director

of Mercy Healthcare Auckland Limited, Southern

Cross Hospitals Limited and a trustee of the

Auckland School of Medicine Foundation.

Arthur has indicated that he will not seek

re-election to the Board at this year’s annual

shareholders’ meeting and will therefore be

retiring from the Board at the meeting.

Bachelor of Science – Microbiology (Hons),

Doctor of Medicine

COMMITTEE RESPONSIBILITIES:

Chair Quality, Safety and Regulatory Committee.

Michael Daniell

Non-Executive Director

TERM OF OFFICE:

Appointed November 2001, elected

23 August 2016

Mike was Managing Director and Chief

Executive Officer of Fisher & Paykel Healthcare

from November 2001 to March 2016. He was

General Manager of Fisher & Paykel’s medical

division from 1990 to 2001 and previously held

various technical management and product

design roles within the company. Mike is a

member of the Council of the University of

Auckland, a director of Tait Limited and the

Medical Research Commercialisation Fund,

and Chair of the Medical Technologies Centre

of Research Excellence.

Bachelor of Engineering (Hons)

COMMITTEE RESPONSIBILITIES:

Member Audit & Risk Committee

Donal O’Dwyer

Independent Director

TERM OF OFFICE:

Appointed December 2012, last re-elected

23 August 2016

Donal is Chairman of Atcor Medical Pty Limited

and a director of Cochlear Limited, Mesoblast

Limited and nib Holdings Limited. From 1996 to

2003 he worked for Cordis Cardiology, initially

as its president (Europe) and from 2000 to

2003 as its worldwide president. Prior to joining

Cordis, Donal worked for 12 years with Baxter

Healthcare, rising from plant manager in Ireland

to president of the Cardiovascular Group,

Europe, now Edwards Lifesciences.

Bachelor of Engineering, Master of Business

Administration

COMMITTEE RESPONSIBILITIES:

Member Quality, Safety and Regulatory

Committee, Member People and Remuneration

Committee.

Pip Greenwood

Independent Director

TERM OF OFFICE:

Appointed June 2017, elected 24 August 2017

Pip became a director in June 2017. She is a

director of Spark New Zealand, a current trustee

of the Auckland Writers Festival and served as

a member of the New Zealand Takeovers Panel

from 2007 to 2011. Pip is a senior partner at

Russell McVeagh and has previously served as the

firm’s Board Chair. Pip joined Russell McVeagh as

a Partner in 2001 and has since advised on many

market-leading transactions that have changed

the face of different industries.

Bachelor of Laws

COMMITTEE RESPONSIBILITIES:

Chair People and Remuneration Committee.

Scott St John

Independent Director

TERM OF OFFICE:

Appointed October 2015, elected 23 August 2016

Scott is Chancellor of the University of Auckland,

and a director of Mercury, the NEXT Foundation,

Fonterra Cooperative Group Limited and

Fonterra Shareholders' Fund. Scott was Chief

Executive Officer of First NZ Capital from 2002

to March 2017. Scott is a member of Chartered

Accountants Australia and New Zealand and a

fellow of the Institute of Finance Professionals of

New Zealand.

Bachelor of Commerce, Diploma in Business

COMMITTEE RESPONSIBILITIES:

Chair Audit & Risk Committee, Member People

and Remuneration Committee.

Our Board

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited32
Lewis Gradon Debra LumsdenWinston Fong

Paul Shearer Andrew SomervellJonti Rhodes

Tony BarclayBrian Schultz Nicholas Fourie

Annual Report 201833Fisher & Paykel Healthcare Corporation Limited
Lewis Gradon

Managing Director &

Chief Executive Officer

Lewis was appointed Managing Director & Chief Executive

Officer in April 2016. He previously served as Senior Vice

President – Products & Technology and General Manager –

Research and Development. He has held various engineering

positions within Fisher & Paykel’s healthcare business, and has

overseen the development of our complete healthcare product

range. He received his Bachelor of Science degree in physics

from the University of Auckland, New Zealand.

Paul Shearer

Senior Vice President – Sales & Marketing

Paul was appointed Senior Vice President – Sales & Marketing

in 2001. Paul previously served as the General Manager – Sales

and Marketing of Fisher & Paykel’s healthcare business from 1996.

From 1990 to 1998, Paul held various positions in the business

and established our sales operations in the UK and US. He has

held various positions with Computercorp Ltd, a computer

systems integrator, and ICL Ltd., a multinational computer systems

company. Paul received his Bachelor of Commerce degree in

marketing from the University of Canterbury, New Zealand.

Tony Barclay

Chief Financial Officer

Tony was appointed Chief Financial Officer in 2001. He

previously served as the financial controller of Fisher &

Paykel’s healthcare business since 1996. Tony held various

positions with Arnotts Biscuits (NZ) from 1993 to 1996, and

with Price Waterhouse in New Zealand and Papua New Guinea

from 1987 to 1993. Tony has been a Chartered Accountant in

New Zealand since 1990. He received his Bachelor of Commerce

degree in accounting and finance from the University of Otago,

New Zealand. Tony retires at the end of May 2018, but will remain

in a consulting role to the business for a further 12 months.

Andrea Blackie will take up the role of Acting Chief Financial

Officer from 1 June 2018.

Debra Lumsden

Vice President - Human Resources

& Privacy Officer

Debra was appointed Vice President - Human Resources in

December 2016. Debra is from the United Kingdom and has over

20 years’ experience working in HR across a variety of industries

and sectors. Before joining Fisher & Paykel Healthcare, Debra

was Vice President HR at Gilbarco Veeder-Root, where she

headed up HR for Europe, the Middle East, Africa, and the Asia

Pacific regions. She has also held senior roles with Insurance

Australia Group, E2V Technologies and BAE Systems. She has a

Bachelor of Science in Social Sciences from Brunel University and

a Master of Business Administration from Warwick University,

United Kingdom.

Andrew Somervell

Vice President – Products & Technology

Andrew was appointed Vice President – Products & Technology

in April 2016. Since joining Fisher & Paykel Healthcare in 2006,

he has held various product development and operations

management roles, and most recently was General Manager

- Product Groups. He has overseen the development of the

OSA product range and managed research and development,

marketing, clinical, manufacturing, and aspects of the supply

chain. Before joining Fisher & Paykel Healthcare, Andrew was

a Research Fellow at the University of Auckland, New Zealand,

and holds a Doctorate in Physics from the same university.

Brian Schultz

Vice President – Quality & Regulatory

Brian was appointed Vice President - Quality & Regulatory

Affairs in 2015. Brian previously served as Quality Manager

for New Zealand Manufacturing since joining the company

in 2011. Prior to joining Fisher & Paykel Healthcare, Brian held

quality management positions within the medical device and

pharmaceutical industries in Australia, Switzerland, the United

Kingdom and the United States. He received his Bachelor of

Science degree from Grand Valley State University, Michigan,

United States.

Winston Fong

Vice President – Surgical Technologies

Winston was appointed Vice President – Surgical Technologies

in 2017. Winston previously served as Vice President – ICT from

2010 and held various IT management, systems engineering and

software development roles in the business since 1999. Winston

received his Bachelor of Engineering degree with honours in

Electronics & Software Engineering from Manukau Institute of

Technology and Master of Business Administration from the

University of Auckland, New Zealand.

Jonti Rhodes

General Manager – Supply Chain

Jonti was appointed General Manager – Supply Chain in 2015.

Jonti joined Fisher & Paykel Healthcare in 2007 as a product

design engineer, and since that time has held several roles, both

in New Zealand and the United States, in quality, regulatory, and

most recently as Group Logistics Manager. Jonti has overseen the

implementation of the New Zealand and US distribution hubs and

played a key role in the development of our product surveillance

system. He holds a Bachelor of Engineering (Mechanical) from

Auckland University of Technology and a Master of Business

Administration from the University of Auckland.

Nicholas Fourie

Vice President – Information & Communication Technology

Nicholas was appointed Vice President – Information &

Communication Technology in February 2017. Nicholas has been

with Fisher & Paykel Healthcare since 2007, and in that time has

held various systems engineering and IT management roles,

including his most recent position as ICT Manager – Development

& Engineering. Prior to joining Fisher & Paykel Healthcare, he

worked for the South African division of BHP Billiton. Nicholas

holds a Diploma in Computer Engineering from Damelin School

of Information Technology in South Africa.

Our Executive Management Team

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited34
Financials

CONSTANT CURRENCY ANALYSIS
A constant currency income statement is prepared each month to enable the Board and

management to monitor and assess the company’s underlying comparative financial

performance without any distortion from changes in foreign exchange rates. The table below

provides estimated New Zealand dollar income statements for the relevant periods, which have

all been restated at the budget foreign exchange rates for the 2018 financial year but after

excluding the impact of movements in foreign exchange rates, hedging results and balance

sheet translations. This constant currency analysis is non–conforming financial information,

as defined by the NZ Financial Markets Authority, and has been provided to assist users of

financial information to better understand and assess the company’s financial performance

without the impacts of spot foreign currency fluctuations and hedging results and has been

prepared on a consistent basis each year.

The company’s constant currency income statement framework can be found on the

company’s website at www.fphcare.com/ccis.

CONSTANT CURRENCY INCOME STATEMENTS

Year

ended

31 March

2016

NZ$M

Year

ended

31 March

2017

NZ$M

Variation

2016 to

2017

%

Year

ended

31 March

2018

NZ$M

Variation

2017 to

2018

%

Operating revenue774.3880.8+14958.0+9

Cost of sales285.6305.6+7329.1+8

Gross profit488.7575.2+18628.9+9

Gross Margin63.1%65.3%+219bps65.6%+34bps

Other income5.05.0–5.0–

Selling, general and administrative

expenses

233.4272.4+17290.3+7

Research & development expenses73.386.0+1794.7+10

Total operating expenses306.7358.4+17385.0+7

Operating profit187.0221.8+19248.9+12

Operating margin24.2%25.2%+103bps26.0%+80bps

Financing expenses (net)6.03.1-482.1-32

Profit before tax181.0218.7+21246.8+13

The significant exchange rates used in the constant currency analysis, being the budget

exchange rates for the year ended 31 March 2018, are USD 0.69, EUR 0.66, AUD 0.92, GBP 0.57,

CAD 0.94, JPY 80 and MXN 13.50.

A reconciliation of the constant currency income statements above to the actual income

statements by year is provided below.

RECONCILIATION OF CONSTANT CURRENCY TO ACTUAL INCOME STATEMENTS

Year ended 31 March

2016

NZ$M

2017

NZ$M

2018

NZ$M

Profit before tax (constant currency)181.0218.7246.8

Spot exchange rate effect20.00.45.6

Foreign exchange hedging result(4.0)22.114.7

Balance sheet revaluation3.8(2.7)0.7

Profit before tax (as reported)200.8238.5267.8

The reconciliation set out above illustrates that, when comparing the New Zealand dollar

profit before tax shown in the actual income statement for the year to 31 March 2018 with the

corresponding period for the prior year:

• the movement in average daily spot exchange rates had a favourable impact of

NZ$5.2 million; and

• the result of the company’s foreign exchange hedging activities was lower by

NZ$7.4 million.

Overall, the net favourable effect of movements in exchange rates and the hedging programme

was NZ$1.2 million, including the impact of balance sheet revaluations.

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201835

FINANCIAL COMMENTARY

FOREIGN EXCHANGE EFFECTS
The company is exposed to movements in foreign exchange rates, with approximately 51%

of operating revenue generated in US dollars, 20% in Euros, 5% in Australian dollars, 5% in

Japanese yen, 4% in British pounds, 3% in Canadian dollars, 1% in New Zealand dollars and 11%

in other currencies.

US dollars 51%

Euros 20%

Australian dollars 5%

Japanese yen 5%

British pounds 4%

Canadian dollars 3%

New Zealand dollars 1%

Other currencies 11%

Compared to the prior year, the proportion of revenue which was generated in US dollars has

reduced slightly to 51% from 52% which reflected no substantial changes in the company’s

operations. The company’s cost base continued to be increasingly diverse, although

manufacturing output from Mexico remained steady at 34% of total output.

On average over the reporting period there were opposing movements in relation to our largest

exposures, with the Euro strengthening and the US dollar weakening against the New Zealand

dollar. Previously placed US dollar hedges protected our US dollar receipts and resulted in

an improved conversion rate compared to the prior year. With regard to our Euro conversion

rate our very favourable hedging ended in the prior year so that even though the Euro spot

rate moved in our favour our conversion rate deteriorated a little against the prior year. This

drop in the Euro spot rate has, however, enabled us to top up our Euro cover for future years,

specifically FY21 through FY23 at rates significantly below current levels.

The hedging policy again served us well during the year, which resulted in a foreign exchange

hedging gain of NZ$14.7 million (2017: NZ$22.1 million) to operating profit.

The average daily spot rate and the average conversion exchange rate (i.e. the accounting rate,

incorporating the benefit of forward exchange contracts entered into by the company in respect

of the relevant financial year) of the main foreign currency exposures for the years ended

31 March 2017 and 2018 are set out in the table opposite.

Average daily spot rateAverage conversion exchange rate

Year ended 31 MarchYear ended 31 March

2017201820172018

USD0.70900.71480.69570.6823

EUR0.64670.61150.59350.5999

The effect of balance sheet translations of offshore assets and liabilities for the year ended 31

March 2018 resulted in an increase in operating revenue of NZ$1.8 million (2017: NZ$3.7 million

decrease) and an increase in profit before tax of NZ$0.5 million (2017: NZ$2.0 million decrease).

Foreign exchange hedging position

The hedging position for our main exposures, the US dollar and Euro, as at the date of this

report is:

Year to 31 March

20192020202120222023

USD % cover of expected exposure70%55%20%0%0%

USD average rate of cover0.6750.6590.628––

EUR % cover of expected exposure80%55%25%25%25%

EUR average rate of cover0.6080.5750.5360.5190.507

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited36

FINANCIAL COMMENTARY CONTINUED

1. Net interest-bearing debt (debt less cash and cash equivalents and short-term investments) to net interest-bearing debt and equity
(less hedging reserves). Gearing ratios have been calculated at 31 March of each financial year.

BALANCE SHEET

Gearing

1

at 31 March 2018 was -7.3%, lower than the 0.0% gearing at 31 March 2017. The decrease

in gearing since 31 March 2017 was a result of strong operating cash flow, generated from

improved earnings, assisted by the timing of capital expenditure. Gearing is below the debt to

debt plus equity target range of +5% to –5%, however is forecast to be back within the target

range by 31 March 2019 due to the significant building programme in New Zealand and Mexico.

Gearing

1

-10%

-5%

0

5%

10%

15%

20%

25%

30%

201320142015201620172018

FUNDING

The company had total available committed debt funding of NZ$225 million as at 31 March

2018, of which approximately NZ$165 million was undrawn, and cash and short-term investments

on hand of NZ$132 million. Bank debt facilities provide all available funding. Over the next 12

months debt facilities totalling NZ$30 million will mature. As at 31 March 2018 the weighted

average maturity of borrowing facilities was 2.3 years.

Debt maturity

The average maturity of the debt of NZ$66 million was 2.7 years and the currency split was 79%

US dollars; 13% Euros; 5% Australian dollars and 3% Canadian dollars (with no New Zealand dollar

denominated debt).

Interest rates

Approximately 84% of all borrowings were at fixed interest rates with an average duration of 2.7

years and an average rate of 2.4%. Inclusive of floating rate borrowings, the average interest rate

on debt was 2.4%. All interest rates are inclusive of margins but not fees.

Cash flow

Cash flow from operating activities was NZ$247.8 million compared with NZ$193.6 million for

the year ended 31 March 2017. The increase in cash flow from operating activities was at a faster

pace than earnings growth. The main reason for this was that working capital, in particular

inventory, did not grow as fast as earnings. The increase also included a benefit in the timing of

tax payments.

Capital expenditure for the year was NZ$98.7 million compared with NZ$63 million in the prior

year. The increase in capital expenditure related predominantly to new building projects, both

in New Zealand and Mexico, of NZ$41.4 million with the balance being product tooling and

manufacturing equipment costs. Intangible capital expenditure related predominantly to patent

acquisition costs as well as ERP implementation costs of NZ$4.1 million.

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201837

FINANCIAL COMMENTARY CONTINUED

2014
NZ$M

2015

NZ$M

2016

NZ$M

2017

NZ$M

2018

NZ$M

(except as

otherwise stated)

FINANCIAL PERFORMANCE

Sales revenue 568.6 644.0 818.5 869.5 964.5

Foreign exchange gain (loss) on hedged sales 54.8 28.3 (3.0) 24.9 16.3

Total operating revenue 623.4 672.3 815.5 894.4 980.8

Cost of sales (258.0) (261.4) (293.8) (304.0)(330.4)

Gross profit 365.4 410.9 521.7 590.4 650.4

Gross margin58.6%61.1%64.0%66.0%66.3%

Other income 3.7 5.0 5.0 5.0 5.0

Selling, general and administrative expenses (171.5) (180.9) (242.3) (269.3)(290.9)

Research and development expenses (54.1) (65.0) (73.3) (86.0)(94.7)

Total operating expenses (225.6) (245.9) (315.6) (355.3)(385.6)

Operating profit before financing costs 143.5 170.0 211.1 240.1 269.8

Operating margin23.0%25.3%25.9%26.8%27.5%

Net financing expense (6.8) (11.3) (10.3) (1.6)(2.0)

Profit before tax 136.7 158.7 200.8 238.5 267.8

Tax expense (39.6)(45.5) (57.4) (69.3)(77.6)

Profit after tax 97.1 113.2 143.4 169.2 190.2

Revenue by region:

North America 261.6 290.7 385.9 433.0458.5

Europe 211.8 223.4 253.7 272.0 297.6

Asia Pacific 118.9 127.2 142.6 154.8 181.0

Other 31.1 31.0 33.3 34.643.7

Total 623.4 672.3 815.5 894.4 980.8

Revenue by product group:

Hospital products 336.9 357.2 436.3 500.4 572.1

Homecare products 270.0 302.0 365.8 381.5 398.1

Core products subtotal 606.9 659.2 802.1 881.9 970.2

Distributed and other products 16.5 13.1 13.4 12.5 10.6

Total 623.4 672.3 815.5 894.4 980.8

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited38

FIVE YEAR FINANCIAL SUMMARY

For the years ended 31 March

2014
NZ$M

2015

NZ$M

2016

NZ$M

2017

NZ$M

2018

NZ$M

(except as

otherwise stated)

FINANCIAL POSITION

Tangible assets 551.5 589.8 667.5 755.5 884.3

Intangible assets 78.8 80.0 99.3 122.7 140.8

Total assets 630.3 669.8 766.8 878.2 1,025.1

Liabilities (224.2) (198.6) (225.1) (216.6)(263.7)

Shareholders’ equity 406.1 471.2 541.7 661.6 761.4

Net tangible asset backing (cents per share) 73.0 79.7 86.3 105.6 121.4

Pre-tax return on average total assets percentage21.9%24.4%28.0%29.0%28.1%

Pre-tax return on average equity percentage35.1%36.2%39.7%39.6%37.6%

CASH FLOWS

Net cash flow from operating activities 99.5 146.8 144.6 193.6247.8

Net cash flow from investing activities (31.9) (53.6) (65.7) (62.9)(198.5)

Net cash flow from financing activities (62.1) (91.0) (74.7) (87.8)(79.1)

SHARES OUTSTANDING

Weighted average basic shares outstanding 547,094,526 555,542,677 561,036,045 566,124,701 570,023,436

Weighted average diluted shares outstanding 565,973,595 569,548,997 572,037,753 574,339,178 576,449,637

Basic shares outstanding at end of the year 551,110,270 557,940,257 563,841,265 567,686,436 571,230,264

DIVIDENDS AND EARNINGS PER SHARE (CENTS PER SHARE)

Dividends paid:

Final (i)7.007.008.0010.0011.25

Interim5.405.806.708.258.75

Total ordinary dividends12.4012.8014.7018.2520.00

Basic earnings per share17.720.425.629.933.4

Diluted earnings per share17.119.925.129.533.0

(i) Final dividend relates to the prior financial year.

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201839

FIVE YEAR FINANCIAL SUMMARY CONTINUED

For the years ended 31 March

2014
NZ$M

2015

NZ$M

2016

NZ$M

2017

NZ$M

2018

NZ$M

(except as

otherwise stated)

PATENTS

Number of United States patents 111 118 138 161 186

Number of United States patent applications (includes PCTs(i)) 220 287 329 357 385

Number of non-United States patents 459 496 559 714 870

Number of non-United States patent applications (excludes PCTs(i)) 306 410 582 732 912

RESEARCH AND DEVELOPMENT

Research and development expenditure 54.1 65.0 73.3 86.0 94.7

Percentage of operating revenue8.7%9.7%9.0%9.6%9.7%

CAPITAL EXPENDITURE

Operational24.038.1 46.3 44.141.8

Land and buildings3.3 1.2 1.7 3.841.4

Total27.3 39.3 48.0 47.983.2

Capital expenditure : depreciation ratio 1.0 1.4 1.6 1.5 2.4

NUMBER OF EMPLOYEES

By function:

Research and development 403 433 509 563 572

Manufacturing and operations 1,743 1,818 1,992 2,405 2,386

Sales, marketing and distribution 727 738 907 948 994

Management and administration 139 162 179 196 222

Total 3,012 3,151 3,587 4,112 4,174

By region:

New Zealand 1,904 1,943 2,142 2,307 2,258

North America 681 751 922 1,231 1,314

Europe 217 221 258 271 294

Rest of World 210 236 265 303 308

Total 3,012 3,151 3,587 4,112 4,174

(i) PCTs (Patent Cooperation Treaty) are unified patent applications across a number of jurisdictions

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited40

FIVE YEAR FINANCIAL SUMMARY CONTINUED

For the years ended 31 March

20142015201620172018
AVERAGE DAILY SPOT EXCHANGE RATES (NZ$1 = )

USD0.82080.80980.67860.70900.7148

AVERAGE CONVERSION EXCHANGE RATES (NZ$1 = )(ii)

USD0.67400.78960.72350.69570.6823

EUR0.49980.52590.57940.59350.5999

GBP0.51530.49530.47180.48120.5018

AUD0.82050.85830.90000.91430.9246

CAD0.76370.81300.87200.87870.9218

JPY64.9768.2768.3869.6772.34

MXN10.1410.6810.7112.0912.62

(ii) Actual exchange rates achieved in delivering or purchasing net foreign currency in relation to the Group’s exposures. The average rate includes hedged and spot transactions in each year.

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201841

FIVE YEAR FINANCIAL SUMMARY CONTINUED

For the years ended 31 March

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
For the year ended 31 March 2018

Notes

2017

NZ$M

2018

NZ$M

Profit after tax 169.2 190.2

Other comprehensive income

Items that may subsequently be reclassified

to profit or loss

Hedging reserves

Changes in fair value in hedging reserves 21.3 22.7

Transfers to profit before tax (5.2) (17.6)

Tax on changes in fair value and transfers

to profit before tax

11 (4.5) (1.4)

Items that will not be reclassified to profit or loss

Revaluation of land 9 21.0 –

Other comprehensive income for the year, net of tax 32.6 3.7

Total comprehensive income for the year 201.8 193.9

CONSOLIDATED INCOME STATEMENT

For the year ended 31 March 2018

Notes

2017

NZ$M

2018

NZ$M

Operating revenue 4 894.4 980.8

Cost of sales (304.0) (330.4)

Gross profit 590.4 650.4

Other income 5 5.0 5.0

Selling, general and administrative expenses (269.3) (290.9)

Research and development expenses (86.0) (94.7)

Total operating expenses (355.3) (385.6)

Operating profit before financing costs 240.1 269.8

Financing income 0.4 1.6

Financing expense (3.5) (3.7)

Exchange gain on foreign currency borrowings 1.5 0.1

Net financing expense (1.6) (2.0)

Profit before tax 5,11 238.5 267.8

Tax expense 11 (69.3) (77.6)

Profit after tax 169.2 190.2

Basic earnings per share 16 29.9 cps 33.4 cps

Diluted earnings per share 16 29.5 cps 33.0 cps

The accompanying Notes form an integral part of the Financial Statements.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited42

FINANCIAL STATEMENTS

Notes
Share

capital

NZ$M

Treasury

shares

NZ$M

Retained

earnings

NZ$M

Reserves

NZ$M

Total

equity

NZ$M

Balance at 31 March 2016 165.6 (2.4) 327.9 50.6 541.7

Adjustment on adoption of NZ IFRS 9 (net of tax) – – (2.8) 2.8 –

Total comprehensive income – – 169.2 32.6 201.8

Dividends paid 17 – – (103.3) – (103.3)

Issue of share capital under dividend reinvestment plan 15 13.9 – – – 13.9

Issue of share capital 15 0.8 – – – 0.8

Movement in share based payments reserve 17 – – – 2.8 2.8

Movement in treasury shares 15 – 0.7 – – 0.7

Increase in share capital under share based payment schemes for employee services 15 3.2 – – – 3.2

Balance at 31 March 2017 183.5 (1.7) 391.0 88.8 661.6

Total comprehensive income – – 190.2 3.7 193.9

Dividends paid 17 – – (113.9) – (113.9)

Issue of share capital under dividend reinvestment plan 15 11.4 – – – 11.4

Issue of share capital 15 0.5 – – – 0.5

Movement in share based payments reserve 17 – – – 3.2 3.2

Movement in treasury shares 15 – (1.3) – – (1.3)

Increase in share capital under share based payment schemes for employee services 15 6.0 – – – 6.0

Balance at 31 March 2018 201.4 (3.0) 467.3 95.7 761.4

The accompanying Notes form an integral part of the Financial Statements.

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201843

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

For the year ended 31 March 2018

Notes
2017

NZ$M

2018

NZ$M

ASSETS

Current assets

Cash and cash equivalents 61.3 31.9

Short-term investments – 100.4

Trade and other receivables7 129.6 146.0

Inventories8 135.0 125.4

Derivative financial instruments6 21.2 18.8

Tax receivable 2.0 1.7

Total current assets 349.1 424.2

Non-current assets

Derivative financial instruments6 24.1 36.9

Other receivables 2.4 2.5

Property, plant and equipment9 425.2 476.4

Intangible assets10 44.5 50.4

Deferred tax assets11 32.9 34.7

Total assets 878.2 1,025.1

LIABILITIES

Current liabilities

Interest-bearing liabilities12 21.1 29.9

Trade and other payables13 103.0 112.8

Provisions14 3.2 4.7

Tax payable 14.7 22.0

Derivative financial instruments6 3.6 9.0

Total current liabilities 145.6 178.4

Non-current liabilities

Interest-bearing liabilities12 39.9 52.5

Provisions14 2.0 2.1

Other payables13 8.6 8.6

Derivative financial instruments6 5.1 4.9

Deferred tax liabilities11 15.4 17.2

Total liabilities 216.6 263.7

Notes

2017

NZ$M

2018

NZ$M

EQUITY

Share capital15 183.5 201.4

Treasury shares15 (1.7) (3.0)

Retained earnings 391.0 467.3

Reserves17 88.8 95.7

Total equity 661.6 761.4

Total liabilities and equity 878.2 1,025.1

The accompanying Notes form an integral part of the Financial Statements.

On behalf of the Board

25 May 2018


Tony Carter Lewis Gradon

Chairman Managing Director and

Chief Executive Officer

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited44

CONSOLIDATED BALANCE SHEET

As at 31 March 2018

Notes
2017

NZ$M

2018

NZ$M

CASH FLOWS FROM OPERATING ACTIVITIES

Receipts from customers 897.3 968.6

Grants received 5.0 5.0

Interest received 0.2 1.0

Payments to suppliers and employees (627.4) (654.9)

Tax paid (74.6) (69.1)

Interest paid (6.9) (2.8)

Net cash flows from operating activities 193.6 247.8

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of short-term investments– (100.0)

Sales of property, plant and equipment 0.1 0.2

Purchases of property, plant and equipment (47.9) (83.2)

Purchases of intangible assets (15.1) (15.5)

Net cash flows from investing activities (62.9) (198.5)

CASH FLOWS FROM FINANCING ACTIVITIES

Employee share purchase schemes 0.8 0.9

Issue of share capital 0.8 0.9

New borrowings – 31.4

Repayment of borrowings – (9.8)

Dividends paid (89.4) (102.5)

Net cash flows from financing activities(87.8)(79.1)

Net increase (decrease) in cash 42.9 (29.8)

Opening cash 2.5 45.6

Effect of foreign exchange rates 0.2 –

Closing cash 45.6 15.8

RECONCILIATION OF CLOSING CASH

Cash and cash equivalents 61.3 31.9

Bank overdrafts12 (15.7) (16.1)

Closing cash 45.6 15.8

2017

NZ$M

2018

NZ$M

CASH FLOW RECONCILIATION

Profit after tax 169.2 190.2

Add (deduct) non-cash items:

Depreciation of property, plant and equipment 32.2 35.0

Amortisation of intangibles 6.9 9.6

Share based payments 4.1 4.9

Movement in provisions (0.3) 1.6

Movement in deferred tax assets / liabilities (2.1) 0.5

Movement in working capital:

Trade and other receivables 4.3 (16.4)

Inventories (14.0) 9.6

Trade and other payables 2.0 6.6

Taxation payable / receivable (4.6) 7.1

Foreign currency translation (5.2) (0.8)

Other 1.1 (0.1)

Net cash flows from operating activities 193.6 247.8

The accompanying Notes form an integral part of the Financial Statements.

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201845

CONSOLIDATED STATEMENT OF CASH FLOWS

For the year ended 31 March 2018

CONTENTS OF THE NOTES
TO THE FINANCIAL STATEMENTS

1Reporting entity

2Basis of preparation and principles of

consolidation

3Significant transactions and events in the

financial year

4Operating revenue

5Operating profit

6Derivative financial instruments

7Trade and other receivables

8Inventories

9Property, plant and equipment

10Intangible assets

11Income tax

12Interest-bearing liabilities

13Trade and other payables

14Provisions

15Share capital

16Earnings per share

17Reserves

18Employee benefits

19Contingent liabilities

20Commitments

21Segment information

22Financial risk management

23Significant events after balance date

24Other accounting policies

Notes to the

Financial

Statements

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited46

1. REPORTING ENTITY
Fisher & Paykel Healthcare Corporation Limited (the “Company” or “Parent”) together with its

subsidiaries (the “Group”) is a leading designer, manufacturer and marketer of medical device

products and systems for use in respiratory care, acute care, surgery and in the treatment of

obstructive sleep apnea. Products are sold in over 120 countries worldwide. The Company

is a limited liability company incorporated and domiciled in New Zealand. The address of its

registered office is 15 Maurice Paykel Place, East Tamaki, Auckland. These financial statements

were approved for issue by the Board of Directors on 25 May 2018.

2. BASIS OF PREPARATION AND PRINCIPLES OF CONSOLIDATION

Statement of compliance and measurement base

The Company is registered under the Companies Act 1993 and is an FMC reporting entity under

Part 7 of the Financial Markets Conduct Act 2013. The Company is listed on the New Zealand

Stock Exchange (NZX) and the Australian Stock Exchange (ASX). The consolidated financial

statements have been prepared in accordance with the requirements of Part 7 of the Financial

Markets Conduct Act 2013.

These consolidated financial statements for the year ended 31 March 2018 have been prepared

in accordance with New Zealand Generally Accepted Accounting Practice (NZ GAAP). They

comply with New Zealand Equivalents to International Financial Reporting Standards (NZ IFRS),

other New Zealand accounting standards and authoritative notices that are applicable to entities

that apply NZ IFRS. The consolidated financial statements also comply with International

Financial Reporting Standards (IFRS). The Group is a for-profit entity for the purposes of

complying with NZ GAAP.

These consolidated financial statements are presented in New Zealand dollars (NZD) to

the nearest million (to one decimal place) unless otherwise stated.

The consolidated financial statements incorporate the assets and liabilities of all subsidiaries

of the Group as at balance date and the results of all subsidiaries for the year then ended.

All subsidiaries are 100% owned within the Group.

Intercompany transactions and balances and unrealised gains on transactions between

subsidiary companies are eliminated. Unrealised losses are also eliminated unless the transaction

provides evidence of the impairment of the asset transferred. Accounting policies of subsidiaries

have been changed where necessary to ensure consistency with the policies adopted by the

Group.

Significant accounting policies

Accounting policies are disclosed in each of the applicable notes to the financial statements

and are designated with an symbol.

Historical cost convention

These consolidated financial statements have been prepared under the historical cost

convention, as modified by the revaluation of financial assets and liabilities (including

derivative instruments) at fair value through profit or loss and/or other comprehensive

income, and the revaluation of land.

Foreign currency

Functional and presentation currency

The consolidated financial statements are presented in New Zealand dollars, which is the

Group’s presentation currency. Items included in the financial statements of each of the

subsidiaries are measured using the currency of the primary economic environment in which

the entity operates (“the functional currency”).

The Group operates as one integrated business, and the functional currency of all global

operations is New Zealand dollars, with the exception of Fisher & Paykel Healthcare Mexico

Properties S.A. de C.V (“Mexico Properties”) which was established for the purpose of

holding the Group’s property in Mexico. The functional currency of Mexico Properties is

Mexican pesos.

The results and financial position of entities that have a different functional currency are

translated to New Zealand dollars as follows: assets and liabilities are translated at the

exchange rate at balance date and Income Statement items are translated at the average

exchange rates for the year. Exchange differences are recognised in other comprehensive

income as a currency translation reserve movement.

Transactions and balances

Foreign currency transactions are translated into the relevant functional currency at the

exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting

from the settlement of such transactions and from the translation at period end exchange

rates of monetary assets and liabilities denominated in foreign currencies are recognised in

the Income Statement, except when deferred in other comprehensive income as qualifying

cash flow hedges and qualifying net investment hedges.

Critical accounting estimates and judgements

The preparation of financial statements in conformity with NZ IFRS requires the use of

certain critical accounting estimates. It also requires management to exercise its judgement

in the process of applying the Group’s accounting policies. The Directors regularly review all

accounting policies and areas of judgement in presenting the financial statements. Significant

estimates are disclosed in each of the applicable notes to the financial statements and are

designated with an symbol.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

47

3. SIGNIFICANT TRANSACTIONS AND EVENTS IN THE FINANCIAL YEAR
The following significant transactions and events affected the financial performance and

financial position of the Group for the year ended 31 March 2018:

Capital expenditure

During the year the acquisition of approximately 15 hectares of land in Tijuana, Mexico was

completed at a cost of NZ$21.1 million. During the year, we signed agreements to construct

the new Mexico manufacturing facility and campus infrastructure for the equivalent of

NZ$28.9 million. As at 31 March $19.7 million of capital commitments related to our Mexico

expansion project. The project will continue to be funded through existing debt facilities.

In December, a building construction contract was signed for a fourth building on our Auckland,

New Zealand campus. Capital commitments at 31 March include $126.4 million related to this

project. To date, spending on this project totals $10.3 million. The building is expected to be

operational in 2020.

Litigation

There have been a number of developments over the past year relating to our patent litigation.

We have incurred intellectual property litigation expenses of $15.6 million (2017: $20.7 million)

which is net of $3 million of costs recovered in relation to legal proceedings in Europe. An

update on our patent litigation is included in Note 19 of the financial statements.

Short-term investments

During the year, the Group has invested available cash on hand of $100 million in short-term

investments. These investments have maturities between 90 and 182 days and are with banking

institutions that have a long term credit rating of Standard & Poors’ A- and above. The assets in

short term investments as at 31 March 2018 were invested at an average rate of 3.04%.

These funds will be held on deposit and used to partially fund the construction of the fourth

building on our Auckland, New Zealand campus.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited48

4. OPERATING REVENUE
2017

NZ$M

2018

NZ$M

Sales revenue 869.5 964.5

Foreign exchange gain on hedged sales 24.9 16.3

Total operating revenue 894.4 980.8

Revenue by Product Group

Hospital products 500.4 572.1

Homecare products 381.5 398.1

881.9 970.2

Distributed and other products 12.5 10.6

Total operating revenue 894.4 980.8


Revenue includes the fair value of the consideration received or receivable for the sale

of products, net of sales taxes and other indirect taxes, rebates and discounts and after

eliminating sales within the Group. Revenue is recognised when the amount of revenue can

be reliably measured, when it is probable that future economic benefits will accrue to the

Group, and in accordance with the terms of sale when title has been transferred and the

benefits of ownership and risk pass to the customer.

5. OPERATING PROFIT

2017

NZ$M

2018

NZ$M

Profit before tax is after charging the following specific expenses:

Auditors’ fees:

Statutory audit and half year review 0.9 1.0

Other assurance and audit related services – 0.1

Total audit and other assurance services 0.9 1.1

Other services 0.2 0.1

Total fees paid to auditors 1.1 1.2

Donations 0.1 0.2

Inventory written off (net) 3.5 6.3

Rental and lease expense 10.5 11.2

Intellectual property litigation expense (net – refer Note 19) 20.7 15.6

Other fees paid to auditors

Other assurance and audit related services of $60,000 (2017: $39,000) include assurance

procedures in relation to compliance with the constant currency framework, assessment of

eligible expenditure for the purposes of the research and development grant and scrutineering

the counting of votes at the Annual Shareholders Meeting.

Other services includes accounting standards advice, risk management advice, treasury risk

management advice, remuneration committee advice as well as tax compliance.

Profit before tax is after crediting the following specific income:

Research and development growth grant 5.0 5.0


Government Grants

Government Grants are recognised in the Income Statement over the same period that the

related costs are expensed. Government Grants are recognised when there is reasonable

assurance the Group will comply with the conditions attaching to the grants.

Research and development growth grant

The Callaghan Growth Grant provides reimbursement for eligible research and development

‘R&D’ expenditure up to a maximum of $5.0 million per annum (excluding GST). The three

year term of the Callaghan Growth Grant concluded on 30 September 2016 and the Group was

granted an extension for a further two year period to 30 September 2018.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201849

6. DERIVATIVE FINANCIAL INSTRUMENTS
20172018

Assets

NZ$M

Liabilities

NZ$M

Assets

NZ$M

Liabilities

NZ$M

CURRENT

Foreign currency forward exchange contracts – cash flow hedges 14.5 3.0 14.4 8.6

Foreign currency forward exchange contracts – not hedge accounted – 0.1 – –

Foreign currency option contracts – cash flow hedges 5.8 – 4.0 0.2

Foreign currency option contracts – time value 0.7 – 0.1 0.1

Interest rate swaps – cash flow hedges 0.1 0.5 0.1 0.1

Interest rate options – cash flow hedges 0.1 – 0.2 –

21.2 3.6 18.8 9.0

NON-CURRENT

Foreign currency forward exchange contracts – cash flow hedges 14.1 4.7 27.0 4.7

Foreign currency option contracts – cash flow hedges 7.9 – 8.4 –

Foreign currency option contracts – time value 1.5 – 0.6 –

Interest rate swaps – cash flow hedges 0.4 0.4 0.6 0.2

Interest rate options – cash flow hedges 0.2 – 0.3 –

24.1 5.1 36.9 4.9


Derivatives are initially recognised at fair value on the date a derivative contract is entered

into, and are subsequently re-measured to their fair value. The method of recognising

the resulting gain or loss depends on whether the derivative is designated as a hedging

instrument and, if so, the nature of the item being hedged. The Group generally applies hedge

accounting to all derivative financial instruments.

The Group designates certain derivatives as either (1) hedges of the fair value of recognised

assets or liabilities or a firm commitment (fair value hedges) or (2) hedges of highly probable

forecast transactions (cash flow hedges). At the inception of the transaction the Group

documents the relationship between hedging instruments and hedged items, as well as the

risk management objective and strategy for undertaking various hedge transactions. The

Group also documents their assessment, both at hedge inception and on an ongoing basis,

of whether the derivatives that are used in hedging transactions have been and will continue

to be highly effective in offsetting changes in fair values or cash flows of hedged items. Any

ineffective portion is recognised immediately in the Income Statement. Derivatives that are

designated as hedges will be classified as non-current if they have maturities greater than

12 months after the balance sheet date.

Some components of hedge accounted derivatives are excluded from the designated

risk. Cash flow hedges include only the intrinsic value of options. Time value on options is

excluded from the hedge designation and is marked to market through Other Comprehensive

Income and accumulated within a separate component of equity (‘the Costs of Hedging

Reserve’ within ‘Hedging Reserves’) until such time as the related hedge accounted cash

flows affect profit or loss. At this stage the cumulative amount is reclassified to profit or loss.

Master netting arrangements

The Group enters into derivative transactions under the International Swaps and Derivatives Association (ISDA) master agreements. The ISDA agreements do not meet the criteria for offsetting

derivatives in the balance sheet. Netting arrangements are only enforceable upon early termination, for example, on occurrence of a credit default.

Refer to Note 22 for information on the calculation of fair values and maturity of undiscounted cash flows for these financial instruments.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited50

6. DERIVATIVE FINANCIAL INSTRUMENTS CONTINUED
Contractual amounts of derivative financial instruments were as follows:

2017

NZ$M

2018

NZ$M

Foreign currency forward contracts and options

Sale commitments forward exchange contracts 582.1 879.3

Purchase commitments forward exchange contracts 60.5 60.7

Foreign currency borrowing forward exchange contracts 3.7 8.5

Collar option contracts – NZD call options purchased (i) 193.0 113.7

Collar option contracts – NZD put options sold (i) 214.1 125.5

Interest rate derivatives

Interest rate swaps 53.7 42.1

Interest rate options 21.4 20.7

(i) Foreign currency contractual amounts of put and call options are equal.

Undiscounted foreign currency contractual amounts for outstanding hedges were as follows:

Foreign Currency

2017

M

2018

M

Sale commitments

United States dollars US$309.0US$294.5

European Union euros €110.3€210.7

Australian dollars A$14.2A$19.6

British pounds £18.0£21.5

Canadian dollars C$13.0C$21.0

Swedish kronor kr16.5kr38.3

Japanese yen ¥3,190.0¥3,670.0

Chinese yuan ¥46.0¥82.5

Korean won ₩3,746.2₩8,553.7

Danish krone – kr4.5

Purchase commitments

Mexican pesos MEX$815.5MEX$855.5

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

51

7. TRADE AND OTHER RECEIVABLES
2017

NZ$M

2018

NZ$M

CURRENT

Trade receivables 116.5 128.3

Provision for doubtful trade receivables (1.1) (0.5)

115.4 127.8

Other receivables 14.2 18.2

129.6 146.0


Trade receivables are recognised initially at fair value and subsequently measured at

amortised cost using the effective interest method, less provision for impairment. Bad

debts are written off when they are considered to have become uncollectable.

Trade receivables credit risk

As at balance date 86% of trade receivables were current (2017: 87%) with less than 1% (2017:

2%) more than 90 days past due. The total provision for doubtful debts covers the majority of

these past due balances.

Customer and receivable concentration

20172018

Five largest customers’ proportion of the Group’s:

Operating revenue19.8%17.5%

Trade receivables16.2%12.9%

There is no history of default in relation to these customers. Further information about the credit

quality and the Group’s exposure to credit risk can be found in Note 22.

8. INVENTORIES

2017

NZ$M

2018

NZ$M

Materials 35.6 32.6

Finished products 110.2 103.1

Provision for obsolete inventories (10.8) (10.3)

135.0 125.4


Inventories are stated at the lower of cost or net realisable value. Cost is determined using

the first-in, first-out (FIFO) method and includes expenditure incurred in acquiring the

inventories and bringing them to their existing location and condition. The cost of finished

goods comprises raw materials, direct labour, other direct costs and related production

overheads (based on normal operating capacity). Net realisable value is the estimated

selling price in the ordinary course of business, less applicable variable selling expenses.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited52

9. PROPERTY, PLANT AND EQUIPMENT

Land is measured at fair value, based on periodic but at least triennial valuations by

external independent valuers less any impairment losses recognised after the date of the

revaluation. Valuations are performed with sufficient regularity to ensure that the fair value

does not differ materially from its carrying amount.

All other property, plant and equipment is stated at historical cost less depreciation

and impairment. Historical cost includes expenditure that is directly attributable to the

acquisition of the items. This cost includes labour attributable to bringing the assets to the

location and working condition for its intended use.

Depreciation is generally calculated using the straight line method and is expensed over

the estimated useful lives. Depreciation methods, residual values and useful lives are

reassessed at each reporting date. Estimated useful lives are as follows:

Buildings – structure 25 – 50 years

Buildings – fit-out and other 3 – 50 years

Plant and equipment 3 – 15 years

An asset’s carrying amount is written down immediately to its estimated recoverable

amount if the asset’s carrying amount is greater than its estimated recoverable amount.

Revaluations of land

Any revaluation increment is credited to the asset revaluation reserve included in equity,

except to the extent that it reverses a revaluation decrement for the same asset previously

recognised in the Income Statement, in which case the increment is recognised in the

Income Statement.

Any revaluation decrement is recognised in the Income Statement, except to the extent

that it offsets a previous revaluation increment for the same asset, in which case the

decrement is debited directly to the asset revaluation reserve to the extent of the credit

balance existing in the revaluation reserve for that asset. Upon disposal or derecognition,

any revaluation reserve relating to the particular asset being sold is transferred to retained

earnings.


Land revaluation

New Zealand

The New Zealand land holding was valued by Jones Lang LaSalle (JLL), with an effective date

of 31 March 2017 in accordance with the Australia and New Zealand Property Institute Valuation

Standards and the provisions of NZ IAS 16 ‘Property, Plant and Equipment’ and NZ IFRS 13

‘Fair Value Measurement’. The valuation was performed using a comparable sales comparison

methodology based on average prices per square metre of $311 for land that has improvements

and $305 for undeveloped land.

The change in value from the 2015 valuation, being an increment of $21.0 million, was included

in other comprehensive income for the 2017 year and added to the asset revaluation reserve

in equity.

The independent valuation of the New Zealand land and buildings, excluding capital projects

and leasehold improvements, conducted by JLL as at 31 March 2017 was $295.8 million.

The historical cost of the land at the East Tamaki campus is $63.5 million (2017: $63.5 million).

Mexico

During the year the acquisition of approximately 15 hectares of land in Tijuana, Mexico was

completed at a cost of NZ$21.1 million.

As described in Note 22 land in Mexico and New Zealand is considered to be a level 3 asset

within the fair value hierarchy for valuation purposes. There are certain estimates associated

with determining fair value, with the significant input being comparable land sales information

per square metre. The Directors consider that the carrying value of the land at 31 March 2018

remains consistent with the current market value, based on freely available market information

and discussion with valuation professionals.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201853

9. PROPERTY, PLANT AND EQUIPMENT CONTINUED
LandBuildings

Plant &

equipmentCapital projectsTotal

Fair ValueStructure

Fit out

and otherBuildings (i)Other

NZ$MNZ$MNZ$MNZ$MNZ$MNZ$MNZ$M

Cost and revaluation

Balance at 31 March 2016 95.7 89.4 127.4 235.7 0.6 57.0 605.8

Revaluation 21.0 – – – – – 21.0

Additions 0.3 – 0.8 25.3 3.3 17.2 46.9

Transfers – 0.1 0.5 24.0 (0.6) (24.0) –

Disposals – – – (4.5) – – (4.5)

Balance at 31 March 2017 117.0 89.5 128.7 280.5 3.3 50.2 669.2

Additions 19.9 – 1.1 8.4 20.5 36.2 86.1

Transfers 1.2 – 1.9 30.8 (1.0)(32.9) –

Disposals – – – (36.0) – – (36.0)

Foreign exchange differences 0.1 – – – – – 0.1

Balance at 31 March 2018 138.2 89.5 131.7 283.7 22.8 53.5 719.4

Depreciation and impairment losses

Balance at 31 March 2016 – 14.5 52.2 149.4 – – 216.1

Depreciation charge for the year – 1.8 6.1 24.3 – – 32.2

Disposals – – – (4.3) – – (4.3)

Balance at 31 March 2017 – 16.3 58.3 169.4 – – 244.0

Depreciation charge for the year – 1.8 6.5 26.7 – – 35.0

Disposals – – – (36.0) – – (36.0)

Balance at 31 March 2018 – 18.1 64.8 160.1 – – 243.0

Carrying amounts

At 31 March 2016 95.7 74.9 75.2 86.3 0.6 57.0 389.7

At 31 March 2017 117.0 73.2 70.4 111.1 3.3 50.2 425.2

At 31 March 2018 138.2 71.4 66.9 123.6 22.8 53.5 476.4

(i) Includes land improvement projects in progress

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited54

10. INTANGIBLE ASSETS
Software

Patents,

trademarks &

applicationsOther

ERP

project

in progressTotal

NZ$MNZ$MNZ$MNZ$MNZ$M

Cost

Balance at 31 March 2016 35.6 26.3 5.0 1.3 68.2

Additions 7.0 7.7 – 1.0 15.7

Transfers 2.0 – – (2.0) –

Disposals (0.2) – – – (0.2)

Balance at 31 March 2017 44.4 34.0 5.0 0.3 83.7

Additions 4.4 8.0 – 3.2 15.6

Transfers 0.3 – – (0.3) –

Disposals (0.9) – – – (0.9)

Balance at 31 March 2018 48.2 42.0 5.0 3.2 98.4

Amortisation and impairment losses

Balance at 31 March 2016 13.6 15.3 3.6 – 32.5

Amortisation for the year 3.3 3.6 – – 6.9

Disposals (0.2) – – – (0.2)

Balance at 31 March 2017 16.7 18.9 3.6 – 39.2

Amortisation for the year 3.6 6.0 – – 9.6

Disposals (0.8) – – – (0.8)

Balance at 31 March 2018 19.5 24.9 3.6 – 48.0

Carrying amounts

At 31 March 2016 22.0 11.0 1.4 1.3 35.7

At 31 March 2017 27.7 15.1 1.4 0.3 44.5

At 31 March 2018 28.7 17.1 1.4 3.2 50.4

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

55


Software: Acquired computer software licences are initially capitalised at cost, which

includes the purchase price and other directly attributable cost of preparing the asset for

its intended use including employee costs. Direct expenditure, which enhances or extends

the performance of computer software beyond its specifications and which can be reliably

measured, is added to the original cost of the software. Software costs are amortised over

the useful economic life of 3 to 15 years.

Patents and trademarks: Patents and trademarks have a finite useful life and are carried

at cost less accumulated amortisation and impairment losses. Amortisation is calculated

using the straight line method to allocate the cost of patents and trademarks over their

anticipated useful lives of 5 to 15 years. In the event of a patent being superseded or a

trademark registration is not continued or renewed, the unamortised costs are expensed

immediately.

The ERP implementation project is being capitalised in stages as each implementation is

undertaken. As each implementation is completed its costs are transferred from ERP project

in progress to Software.

11. INCOME TAX

INCOME TAX EXPENSE

2017

NZ$M

2018

NZ$M

Profit before tax 238.5 267.8

Tax expense at the New Zealand rate of 28% 66.8 75.0

Adjustments to tax:

Non-assessable income (0.4) (0.4)

Non-deductible expenses 1.3 1.7

Foreign rates other than 28% 0.9 1.1

Effect of foreign currency translations 0.6 (0.1)

Prior period under provision 0.1 0.3

Tax expense 69.3 77.6

This is represented by:

Current tax 70.8 77.1

Deferred tax (1.5) 0.5

Tax expense 69.3 77.6

Effective tax rate 29.1%29.0%

IMPUTATION CREDITS

M M

New Zealand imputation credits available for use in subsequent

reporting periods NZ$70.5 NZ$92.5

Australian franking credits available for use in subsequent

reporting periods A$7.5 A$8.3


Tax expense comprises current and deferred tax. Tax expense is recognised in the Income

Statement except to the extent that it relates to items recognised outside of the Income

Statement, in which case it is recognised in other comprehensive income or directly in equity.

Current tax is the expected tax payable on the taxable income for the year, using tax rates

enacted or substantively enacted at the balance date. It also includes any adjustment to

tax payable in respect of previous financial years.

Deferred tax arises due to temporary differences between the carrying amounts of assets

and liabilities for financial reporting purposes and those for tax purposes.

Deferred tax is determined using tax rates (and laws) that have been enacted or substantively

enacted by balance date and are expected to apply when the related deferred tax asset is

realised or the deferred tax liability is settled.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited56

11. INCOME TAX CONTINUED
DEFERRED TAX

Provisions

and accruals

Property,

plant and

equipmentIntangibles

Financial

instrumentsOtherTotal

NZ$MNZ$MNZ$MNZ$MNZ$MNZ$M

Balance at 31 March 2016 37.8 (17.6) 4.3 (4.7) (0.2) 19.6

Amounts recognised in other comprehensive income – – – (4.5) – (4.5)

Amounts recognised directly in equity – – – – 0.9 0.9

Amounts recognised in the Income Statement 4.5 (1.0) (2.6) 0.3 0.3 1.5

Balance at 31 March 2017 42.3 (18.6) 1.7 (8.9) 1.0 17.5

Amounts recognised in other comprehensive income – – – (1.4) – (1.4)

Amounts recognised directly in equity – – – – 1.9 1.9

Amounts recognised in the Income Statement 2.4 (0.6) (1.9) (0.6) 0.2 (0.5)

Balance at 31 March 2018 44.7 (19.2) (0.2) (10.9) 3.1 17.5

Deferred tax assets and liabilities are offset within the Balance Sheet where they relate to income taxes levied by the same taxation authority.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

57

12. INTEREST-BEARING LIABILITIES
2017

NZ$M

2018

NZ$M

CURRENT

Bank overdrafts 15.7 16.1

Borrowings 5.4 13.8

21.1 29.9

NON-CURRENT

Borrowings expiring

Between one and two years 8.4 –

Between two and three years 3.0 52.5

Between three and four years 28.5 –

Between four and five years – –

39.9 52.5


Borrowings are recognised initially at fair value, net of transaction costs incurred. Subsequent

to initial recognition, borrowings are measured at amortised cost, applying the effective

interest rate method. Financing expenses directly attributable to the acquisition, construction

or production of a qualifying asset are capitalised as part of the cost of that asset.

Borrowings are classified as current liabilities unless the Group has an unconditional right

to defer settlement of the liability for at least 12 months after the reporting date.

Borrowing facilities

Borrowings have been aged in accordance with the expiry dates of the facilities as there are

no required principal payments before the expiry of each facility. At balance date the weighted

average interest rate is 2.4% (2017: 2.8%).

Key lenders to the Group are Debt Certificate Holders under the Negative Pledge Deed.

In April 2017, an amended Negative Pledge Deed was executed. The negative pledge includes

the covenant that security can be given only in limited circumstances.

The companies in the Group providing the undertakings under the amended Negative Pledge

Deed are:

Fisher & Paykel Healthcare Corporation Limited

Fisher & Paykel Healthcare Limited

Fisher & Paykel Healthcare Treasury Limited

Fisher & Paykel Healthcare Properties Limited

The principal covenants of the negative pledge are that:

(a) the interest cover ratio for the Group shall not be less than 3 times earnings before

interest, tax, depreciation and amortisation (EBITDA);

(b) the net tangible assets of the Group shall not be less than $200 million; and

(c) the total tangible assets of the Guaranteeing Group shall constitute at least 80% of the

total tangible assets of the Group.

Refer to Note 22 (d) for further information on these covenants.

2017

NZ$M

2018

NZ$M

Unused lines of credit

Bank overdraft facilities 23.6 26.8

Borrowing facilities 150.5 138.5

174.1 165.3

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited58

13. TRADE AND OTHER PAYABLES
2017

NZ$M

2018

NZ$M

CURRENT

Trade payables 29.3 32.7

Employee entitlements 39.4 43.4

Other payables and accruals 34.3 36.7

103.0 112.8

NON-CURRENT

Employee entitlements 7.1 8.0

Other payables and accruals 1.5 0.6

8.6 8.6


Trade and other payables represent liabilities for goods and services provided to the Group

prior to the end of the financial period which are unpaid. The amounts are unsecured and

are usually paid within 60 days of recognition. Trade payables are recognised initially at fair

value and subsequently measured at amortised cost using the effective interest method.

Refer to Note 18 for further details of employee entitlements and benefits.

14. PROVISIONS

2017

NZ$M

2018

NZ$M

Warranty provision

CURRENT

Balance at beginning of the year 3.9 3.2

Current year provision 4.4 8.6

Warranty expenses incurred (5.1) (7.1)

Balance at end of the year 3.2 4.7

NON-CURRENT

Balance at beginning of the year 2.4 2.0

Current year provision (0.4) 0.1

Warranty expenses incurred – –

Balance at end of the year 2.0 2.1


Provisions are recognised where the Group has a present legal or constructive obligation

as a result of past events and it is more likely than not that an outflow of resources will be

required to settle the obligation, and the amount can be reliably estimated.

Warranty

Provision for warranty covers the obligations for the unexpired warranty periods for

products, based on recent historical costs incurred on warranty exposure. Currently

warranty terms are 1 to 2 years for parts or parts and labour.

As the provision for warranty is based on historical warranty rates, the actual future

warranty claims experienced by the Group may be different to that of the past. Factors

that could impact the provision for warranty include the success of the Group’s quality

system, as well as future parts and labour costs. Where the Group is aware of specific

product warranty issues these are included in the provision.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

59

15. SHARE CAPITAL
2017

NZ$M

2018

NZ$M

Share capital at beginning of the year 165.6 183.5

Issue of share capital under dividend reinvestment plan (i) 13.9 11.4

Issue of share capital 0.8 0.5

Increase in share capital under share based payment schemes

for employee services 3.2 6.0

Share capital at end of the year 183.5 201.4

Less treasury shares (ii) (1.7) (3.0)

181.8 198.4

Number of issued shares

Number of shares on issue at beginning of the year 563,841,265 567,686,436

Shares issued:

Dividend reinvestment plan (i) 1,478,690 946,443

Employee share purchase schemes – 182,982

Exercise of share options 296,540 138,619

Exercise of share options under cancellation facility 1,502,991 1,727,514

Exercise of performance share rights 566,950 548,270

Number of shares on issue at end of the year 567,686,436 571,230,264

Less treasury shares (ii) (310,176) (425,725)

567,376,260 570,804,539


Incremental costs directly attributable to the issue of new shares or options are shown

in equity as a deduction. Where any Group company purchases the Company’s equity

share capital (treasury shares), the consideration paid, including any directly attributable

incremental costs (net of income taxes), is deducted from equity attributable to the

Company’s equityholders until the shares are cancelled or reissued.

Where such shares are subsequently reissued, any consideration received (net of any

directly attributable incremental transaction costs and the related income tax effects) is

included in equity attributable to the Company’s equityholders.

All shares are fully paid. All ordinary shares rank equally with one vote attached to each fully

paid ordinary share.

(i) 946,443 (2017: 1,478,690) shares were issued under the Company’s dividend reinvestment

plan at an average price of $12.05 (2017: $9.36) per share.

(ii) The treasury shares are used to recognise those shares held and controlled by Fisher &

Paykel Healthcare Employee Share Purchase Trustee Limited.

16. EARNINGS PER SHARE

2017

NZ$M

2018

NZ$M

Profit after tax 169.2 190.2

Weighted average number of ordinary shares 566,124,701 570,023,436

Adjustment for share options and PSRs 8,214,477 6,426,201

Weighted average number of ordinary shares

for diluted earnings per share 574,339,178576,449,637

Basic earnings per share (cents per share) 29.9 cps 33.4 cps

Diluted earnings per share (cents per share) 29.5 cps 33.0 cps


Basic earnings per share is calculated by dividing the profit after tax of the Group by the

weighted average number of ordinary shares outstanding during the year.

Diluted earnings per share is calculated by adjusting the weighted average number of

ordinary shares outstanding to assume conversion of all dilutive potential ordinary shares.

Options and Performance Share Rights (PSRs) are convertible into the Company’s shares,

and are therefore considered dilutive securities for diluted earnings per share.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited60

17. RESERVES
2017

NZ$M

2018

NZ$M

Hedging reserves 26.5 30.2

Asset revaluation reserve 53.5 53.5

Share based payments reserves 8.8 12.0

Foreign currency translation reserve – –

Total reserves 88.8 95.7

Nature and purpose of reserves

Hedging reserves

Cash flow hedge reserve: This reserve is used to record unrealised gains or losses on hedging

instruments that are recognised directly in equity.

Costs of hedging reserve: This reserve contains the cumulative net change in the time value on

currency options which are excluded from hedge designations of foreign currency risk.

Amounts are recycled to the Income Statement when the associated hedged transactions affect

the Income Statement.

Asset revaluation reserve

The asset revaluation reserve relates to the revaluation of land. For details refer to Note 9.

Share based payments reserves

Employee share option reserve: This reserve is used to recognise the fair value of options and

performance share rights granted but not exercised or lapsed. Tax deductions in excess of the

cumulative share based payment expense are recognised in equity.

Amounts are transferred to share capital (including income tax benefits) when the vested

options or performance share rights are exercised by the employee or lapse upon expiry.

Employee share entitlement reserve: This reserve is used to recognize the fair value of shares

granted but not vested. Amounts are transferred to share capital when the shares vest to the

employee.

Foreign currency translation reserve

The foreign currency translation reserve contains foreign exchange differences arising on

consolidation of assets and liabilities of overseas entities with a functional currency other than

New Zealand dollars.

Dividends

All dividends are recognised as distributions to shareholders.

During the year, supplementary dividends of $10.7 million were paid to non resident shareholders

(2017: $9.5 million), for which the Group received a foreign tax credit entitlement. The foreign

tax credit entitlement is presented net of income taxes paid within the Cash Flow Statement.

Cents

per shareNZ$M

Dividends

2016 final 10.00 56.5

2017 interim 8.25 46.8

31 March 2017 18.25 103.3

2017 final 11.25 64.0

2018 interim 8.75 49.9

31 March 2018 20.00 113.9

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

61

18. EMPLOYEE BENEFITS
2017

NZ$M

2018

NZ$M

Wages and salaries 273.5 302.7

Other employment costs 13.7 15.2

Employer contributions to defined contribution

superannuation plans inclusive of tax 7.0 8.4

Equity settled share based payment expense 4.1 4.9

Movement in liability for long service leave 1.2 0.7

299.5 331.9


Wages and salaries, annual leave and sick leave

Liabilities for wages and salaries, including non-monetary benefits, annual leave and

accumulating sick leave are recognised within employee entitlements in respect of

employees’ services up to the reporting date, and are measured at the amounts expected

to be paid when the liabilities are settled. Liabilities for non-accumulating sick leave are

recognised when the leave is taken and measured at the rates paid or payable.

Equity settled share based payments

The fair value (at grant date) of performance share rights (PSRs) and options granted

to employees is recognised as an employee expense in the Income Statement over the

vesting period with a corresponding increase in the employee share based payment

reserve. When options or PSRs are exercised, the amount in the share based payment

reserve relating to those options, together with the option exercise price paid by the

employee, is transferred to share capital. When any vested options or PSRs lapse, upon

employee termination or unexercised options reaching maturity, the amount in the share

based payment reserve relating to those options or PSRs is also transferred to share capital.

Long service leave

The liability for long service leave is recognised in employee entitlements in trade and

other payables and measured as the present value of expected future payments to be

made in respect of services provided by employees up to the reporting date. Consideration

is given to expected future wage and salary levels, experience of employee departures and

periods of service. Expected future payments are discounted using market yields at the

reporting date on national government bonds with terms to maturity and currency that

match, as closely as possible, the estimated future cash outflows.

a) Employee share based compensation

The Board believes that the issue of a combination of options and share rights broadly in equal

value proportions provides appropriate incentive for participating employees to grow the total

shareholder return of the Company. The combination of the Option Plan and the Share Rights

Plan assists the Group to attract, motivate and retain key employees in an environment where

such employees are in high demand both within New Zealand and internationally. Options and

share rights are issued to employees under the Option Plan and Share Rights Plan as a long-

term component of remuneration in accordance with the Group’s remuneration policy. Details

of the Option and Share Rights issues are described below.

(i) Employee option plans

The Employee Share Option Plans allow Group employees to acquire shares of the Company.

One option gives the employee the right to subscribe for one ordinary share in the Company

subject to meeting the vesting conditions. No amount is payable for the grant of options.

Options vest at any time between the third and the fifth anniversary of the grant date, as long

as the Company’s share price on the NZX has, at any time on or after the third anniversary,

exceeded the “escalated price” and as long as the employee remains in the service of the Group.

This “escalated price” is determined using a base price established on or around the grant date

being the volume weighted average price for a share on the NZX for the 5 business days prior

to the grant date; and

• increasing the last calculated base price each year by a percentage determined by the

Board, based on independent advice, to represent the Company’s cost of capital; and

• reducing the resulting figure by any dividend paid by the Company in respect of a share

in the 12 month period immediately preceding that anniversary.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited62

(ii) Employee performance share rights plan
The Employee Performance Share Rights (PSR) Plan allows Group employees to acquire shares

of the Company. One share right gives the employee the potential to exercise a share right for

an ordinary share in the Company at no cost. Share rights become exercisable if the Company’s

gross total shareholder return (TSR) performance exceeds the performance of the Dow Jones

US Select Medical Equipment Total Return Index (DJSMQDT) in New Zealand dollars over the

same period. If the Company’s TSR performance exceeds that of the DJSMQDT at either of the

third, fourth or fifth anniversary of the grant date of the PSRs, some or all of the PSRs become

exercisable as long as the employee remains in the service of the Group. Where an employee

has exercised a portion of their PSRs before the fifth anniversary of the grant date, the

remaining PSRs lapse at the time that portion has been exercised.

All unexercised PSRs and options expire on the fifth anniversary of the grant date.

PSRs and options granted to employees have no voting rights until they have been exercised

and ordinary shares issued.

(iii) Other Employee share and stock purchase plans

All New Zealand and Australian full time employees are eligible, after a qualifying period, to

participate in the Employee Share Purchase Plans, which operate in accordance with sections

DC13 and 14 of the New Zealand Income Tax Act 2007, with no interest being charged on the

loans, and shares issued at a discount of 20% of market price. The qualifying period between

grant and vesting date is 3 years, at which point the shares are transferred to the employees and

become freely transferable. 425,725 shares (2017: 310,176) are held by the Trustees of the plans,

being 0.1% (2017: 0.1%) of the Company’s issued and paid up capital. At 31 March 2018 the total

receivable owing from employees was $1.4 million (2017: $0.7 million).

North American employees working more than 20 hours per week, in accordance with section

423 of the US Internal Revenue Code, as amended are eligible to participate in an Employee

Stock Purchase Plan. Shares under this Plan are issued at a discount of 15%, are allocated to

employees at the time of issue and vest immediately. Shares issued under this plan in 2018

totalled 40,409 shares (2017: nil).

Movements in the number of options and PSRs outstanding and their exercise prices are as follows:

20172018

Performance

Share RightsOptions

Performance

Share RightsOptions

Number outstanding

As at beginning of the year 1,612,560 7,508,036 1,410,109 6,326,248

Granted during the year 401,605 1,236,607 408,183 1,119,685

Exercised during the year (566,950) (2,308,366) (548,270) (2,527,553)

Lapsed during the year (37,106) (110,029) (38,709) (90,392)

As at end of the year 1,410,109 6,326,248 1,231,313 4,827,988

Exercisable at year end 2,530 2,404,570 1,480 1,299,717

Number of employees holding employee share options and PSRs 521 521 503 503

Weighted average exercisable price – $5.56 – $8.16

Weighted average contractual life (months) 40 30 41 33

Fair value of share options or rights granted during the year (NZ$M) 2.5 2.5 3.2 3.0

Fair value of share options or rights granted during the year ($ per share) $6.25 $2.03 $7.72 $2.72

18. EMPLOYEE BENEFITS CONTINUED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

63

Key inputs and assumptions
2017 2018

Performance Share Rights

Share price at grant date$9.85 $12.13

NZD/USD exchange rate of grant date0.73400.7260

5 year NZD risk free rate1.79%2.47%

5 year USD risk free rate1.53%1.76%

Expected/historical share price volatility27.00%27.00%

Expected/historical NZD/USD volatility13.00%12.00%

Expected/historical DJSMDQT index volatility15.00%14.00%

Employee Option Plans

Share price at grant date$9.85$12.13

Exercise price at grant date$9.82$11.81

Expected/historical share price volatility27.00%27.00%

Dividend yield2.18%1.55%

Option life (years)55

Risk free interest rate1.79%2.47%

Cost of equity8.10%8.60%

The expected price volatility is derived by analysing the historical volatility over the most recent

historical period corresponding to the term of the option or PSR.

b) Key management and director compensation

2017

NZ$M

2018

NZ$M

Short term benefits 5.5 6.6

Directors fees 0.9 1.0

Share based benefits 1.0 1.1

Employer contributions to defined contribution

superannuation plans 0.2 0.2

7.6 8.9

Key management personnel includes the Chief Executive Officer and direct reports. The

amounts of key management and director compensation outstanding as at balance date are

$2.5 million (2017: $1.6 million).

The table excludes any dividends received on the Company’s shares held by the Directors or

key management personnel.

18. EMPLOYEE BENEFITS CONTINUED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited64

19. CONTINGENT LIABILITIES
Contingent liabilities are subject to uncertainty or cannot be reliably measured and are not

provided for. Disclosures as to the nature of any contingent liabilities are set out below.

Judgements and estimates are applied to determine the probability that an outflow of resources

will be required to settle an obligation. These are made based on a review of the facts and

circumstances surrounding the event and advice from both internal and external parties.

United States: In August 2016, Fisher & Paykel Healthcare filed patent infringement proceedings

in the US District Court for the Southern District of California seeking judgment that ResMed’s

AirSense 10 and AirCurve 10 range of flow generator products, ClimateLineAir heated air tubing,

and water chambers for use with such flow generator products, as well as Swift LT and Swift FX

masks infringe patents held by Fisher & Paykel Healthcare. ResMed responded that the patents

asserted are not infringed and/or are invalid.

ResMed also filed a counterclaim in the US District Court for the Southern District of California

seeking judgment that Fisher & Paykel Healthcare’s Simplus and Eson range of masks used in

the treatment of OSA infringe patents held by ResMed. Fisher & Paykel Healthcare responded

that it does not infringe and/or the patents of ResMed are invalid.

Also in August 2016, ResMed requested that the US International Trade Commission (ITC)

conduct an investigation into patent infringement allegations. Shortly before the start of the

trial in May 2017, ResMed withdrew its complaint to the ITC. ResMed indicated at the time that

it intended to file an additional ITC complaint but has not yet done so.

Both Fisher & Paykel Healthcare and ResMed have filed for inter partes review (IPR) with the

US Patent Trial and Appeal Board (PTAB) of the patents asserted by the other in the US. The

PTAB has issued decisions in respect of a number of the patents in dispute, invalidating some

of the patent claims asserted by each party and upholding others. Several decisions on IPRs

filed by Fisher & Paykel Healthcare against ResMed patents are still pending. A number of the

decisions issued by the PTAB have been appealed by the parties to the US Court of Appeals

for the Federal Circuit.

Germany: ResMed initiated patent infringement proceedings in the Regional Court in Munich

in relation to Fisher & Paykel Healthcare’s Simplus and Eson range of masks. Two of these

proceedings are currently stayed pending the outcome of challenges to the validity of ResMed’s

patents that will be heard by the European Patent Office. The third will be heard by the Regional

Court in Munich in late 2018.

Fisher & Paykel Healthcare also filed patent infringement proceedings against ResMed in the

Regional Court in Munich in relation to ResMed’s AirSense 10 and AirCurve 10 range of flow

generator products and Lumis series of non-invasive ventilators. One case is currently stayed

pending the outcome of a validity challenge and one is awaiting its second hearing which has

been scheduled for late 2018. In a third case the court ruled that a German utility model patent

was not infringed. Fisher & Paykel Healthcare has appealed that decision.

New Zealand: In August 2016, ResMed initiated proceedings in the High Court of New Zealand in

relation to Fisher & Paykel Healthcare’s ICON CPAP device and Simplus, Eson and Eson 2 masks.

Fisher & Paykel Healthcare responded that the patents asserted are not infringed and has filed a

counterclaim in the High Court of New Zealand that the asserted patents are invalid and should

be revoked. In March 2018, ResMed narrowed its claims, dropping the infringement case against

the ICON CPAP device and the Eson mask.

United Kingdom: In the United Kingdom Fisher & Paykel Healthcare sought a declaration of

non-infringement and invalidity in the High Court of Justice Chancery Division Patents Court

in respect of three patents asserted against Fisher & Paykel Healthcare in Germany. ResMed

counterclaimed for infringement. In November 2017, just before the trial was to start, ResMed

conceded to the revocation of two of its patents in the UK. The trial proceeded in relation to

a third patent and the Court found that ResMed’s patent was invalid in its entirety. This patent

has consequently been revoked in the UK.

Australia: In December 2017, Fisher & Paykel Healthcare initiated proceedings against ResMed

in the Federal Court of Australia in relation to ResMed’s AirSense 10, AirCurve 10, S9 and S9

VPAP flow generators, Lumis non-invasive ventilators, ClimateLine and ClimateLineAir heated

air tubing and HumidAir heated humidifier. ResMed responded that the patents asserted are not

infringed and has filed a counterclaim in the Federal Court of Australia that the asserted patents

are invalid and should be revoked.

20. COMMITMENTS

2017

NZ$M

2018

NZ$M

Capital expenditure commitments contracted for

but not recognised as at the reporting date

Within one year 34.8 99.1

Between one and two years 2.1 50.3

Between two and five years – 2.1

36.9 151.5

Gross commitments under non-cancellable operating leases

Within one year 8.1 8.8

Between one and two years 7.1 6.7

Between two and five years 10.7 7.2

Over five years 0.9 –

26.8 22.7

Leases


Leases in which a significant portion of the risks and rewards of ownership are retained by

the lessor are classified as operating leases. Payments made under operating leases (net of

any incentives received from the lessor) are charged to the Income Statement on a straight

line basis over the period of the lease.

Operating lease commitments relate mainly to building leases. Certain building leases give the

Group the right to renew the lease.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

65

21. SEGMENT INFORMATION
Segment reporting

Operating segments are reported in a manner consistent with the internal reporting provided

to the chief operating decision-maker (CODM). For the purposes of NZ IFRS 8 ‘Operating

Segments’ the CODM is a group comprising the Board of Directors (which includes the Chief

Executive Officer), Vice-President – Products and Technology, Senior Vice-President – Sales and

Marketing and Chief Financial Officer. This has been determined on the basis that it is this group

which determines the allocation of the resources to segments and assesses their performance.

The operating segments of the Group have been determined based on the components of the

Group that the CODM monitors in making decisions about operating matters. These components

have been identified on the basis of internal reports that the CODM reviews regularly in order to

allocate resources and to assess the performance of the Group.

The Group has four operating segments reportable under NZ IFRS 8, as described below, which

are the Group’s strategic business units or groupings of business units. All other operating

segments have been included in ‘New Zealand segments’.

The strategic business units all offer the same products, being medical device products and

systems for use in hospital and homecare settings. Products are sold in over 120 countries

worldwide through the Group’s distribution subsidiaries, third party distributors and original

equipment manufacturers (OEMs), with these sales being managed geographically from

New Zealand and other locations worldwide. It is the management of these worldwide sales

relationships that forms the basis for the Group’s reportable segments. The following summary

describes the operations in each of the Group’s reportable segments:

1) New Zealand. Includes all activities controlled by entities or employees based in New Zealand,

principally research and development, manufacturing, marketing, sales and distribution

and administration. The research and development activity relates to New Zealand. The

manufacturing activity principally relates to New Zealand, however the Mexico manufacturing

activity is also included in this segment as the Mexico facility is managed by New Zealand-based

employees. In addition to the manufacturing activity, the new properties company located

in Mexico is also included in the New Zealand segment. The sales and distribution activity

principally relates to New Zealand, Latin America, Africa, the Middle East and other countries in

Asia not included in 4) below. Also included are sales made to countries within Europe and Asia-

Pacific where the management of the sale is from New Zealand.

2) North America. Includes all activities controlled by entities or employees based in the United

States of America and Canada, principally sales, distribution and administration activities.

3) Europe. Includes all activities controlled by entities or employees based in the United

Kingdom, France, Germany, Sweden, Turkey and Russia, principally sales, distribution and

administration activities. These sales and distribution hubs also distribute product into

neighbouring European countries.

4) Asia Pacific. Includes all activities controlled by entities or employees based in Australia,

Japan, India, China, South Korea, Taiwan and Hong Kong, principally sales, distribution and

administration activities.

All minor or other activities have been included in the New Zealand segment as they are

controlled by New Zealand entities or employees.

There are varying levels of integration between these geographical segments. This integration

includes transfers of finished product, principally from the New Zealand segment to other

segments, and shared costs.

Information regarding the operations of each reportable segment is included below.

Performance is measured based on segment operating profit or earnings before interest and

tax (EBIT). Segment profit is used to measure performance as the CODM believes that such

information is the most relevant in evaluating the results of certain segments relative to other

entities that operate within this industry. Inter-segment pricing is determined on an arm’s

length basis.

Product Segments

The Group’s products and systems are for use in respiratory care, acute care and the treatment

of obstructive sleep apnea and are sold in over 120 countries worldwide. Revenues are managed

on a regional basis, but a split by product group is set out in Note 4. Assets are not split by

product group.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited66

21. SEGMENT INFORMATION CONTINUED
Operating Segments

New Zealand

NZ$M

North America

NZ$M

Europe

NZ$M

Asia Pacific

NZ$M

Eliminations

NZ$M

Total

NZ$M

2017

Sales revenue – external 59.2 427.5 245.8 137.0 – 869.5

Sales revenue – internal 648.0 – – – (648.0) –

Foreign exchange gain on hedged sales 24.9 – – – – 24.9

Total operating revenue 732.1 427.5 245.8 137.0 (648.0) 894.4

Other income 5.0 – – – – 5.0

Depreciation and amortisation 35.7 3.2 0.9 0.8 (1.5) 39.1

Segment operating profit before financing costs 235.8 11.7 7.6 6.8 (21.8) 240.1

Financing income 2.8 – – – (2.4) 0.4

Financing expense (2.4) (2.6) (0.6) (0.3) 2.4 (3.5)

Exchange gain (loss) on foreign currency borrowings 1.8 – (0.3) – – 1.5

Segment net profit before tax 238.0 9.1 6.7 6.5 (21.8) 238.5

Segment assets 841.0 148.3 104.8 63.3 (279.2) 878.2

Segment capital expenditure 58.7 1.8 1.3 1.2 – 63.0

2018

Sales revenue – external 70.1 448.0 282.2 164.2 – 964.5

Sales revenue – internal 671.1 – – – (671.1) –

Foreign exchange gain on hedged sales 16.3 – – – – 16.3

Total operating revenue 757.5 448.0 282.2 164.2 (671.1) 980.8

Other income 5.0 – – – – 5.0

Depreciation and amortisation 41.2 4.8 0.90.9 (3.2)44.6

Segment operating profit before financing costs 245.0 12.3 10.5 10.7 (8.7) 269.8

Financing income 4.8 – – – (3.2) 1.6

Financing expense (3.3) (2.7) (0.6) (0.3) 3.2 (3.7)

Exchange gain (loss) on foreign currency borrowings 0.2 – (0.1) – – 0.1

Segment net profit before tax 246.7 9.6 9.8 10.4 (8.7) 267.8

Segment assets 1,004.4 143.1 120.1 71.7 (314.2) 1,025.1

Segment capital expenditure 96.6 0.7 0.4 1.0 – 98.7

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

67

22. FINANCIAL RISK MANAGEMENT
The Group’s activities expose it to a variety of financial risks: market risk (including currency

risk and interest rate risk), credit risk and liquidity risk.

The Board of Directors has approved policies and guidelines for the Group that identify and

evaluate risks and authorise various financial instruments to manage financial risks. These

policies and guidelines are reviewed regularly.

a. Market risk

(i) Foreign exchange risk

The Group operates internationally and is exposed to foreign exchange risk arising from various

currency exposures, primarily with respect to the US dollar, Euro, British pound, Australian

dollar, Japanese yen, Canadian dollar and Mexican peso.

Foreign exchange risk arises when future commercial transactions and recognised assets and

liabilities are denominated in a currency that is not the entity’s functional currency.

The purpose of the Group’s foreign currency risk management activities is to protect the

Group from exchange rate volatility with respect to New Zealand dollar net cash movements

resulting from the sale of products in foreign currencies to foreign customers, and the purchase

of raw materials in foreign currencies from foreign and domestic suppliers. The Group enters

into foreign currency option contracts and forward foreign currency contracts within policy

parameters to manage the risk associated with anticipated sales or costs. The terms of the

foreign currency option contracts and the forward foreign currency contracts generally do not

exceed five years. However, with Board approval, the foreign currency option contracts and the

forward foreign currency contracts may have terms of up to ten years.

Foreign exchange contracts and options in relation to sales are designated at the Group level

as hedges of foreign exchange risk on specific forecast foreign currency denominated sales.

Major capital expenditure in foreign currency may be hedged with forward exchange contracts

and options and may be designated as hedges.

Balance sheet foreign exchange risk arising from net assets held by the Group may be hedged

either by debt in the relevant currency, foreign currency swaps or by foreign currency option

contracts and forward foreign currency contracts.

(ii) Price risk

The Group has no material exposure to price risk.

(iii) Interest rate risk

The Group’s main interest rate risk arises from floating rate borrowings drawn under bank debt

facilities. When deemed appropriate, the Group manages floating interest rate risk by using

floating-to-fixed interest rate swaps and interest rate options. Interest rate swaps have the

economic effect of converting borrowings from floating to fixed rates. Interest rate options give

the right, but not the obligation, to enter into an interest rate swap at a fixed rate at a future

date. Under the Group Treasury policy, the mix between economically fixed and floating debt is

reviewed on a regular basis. Interest rate swaps and options are accounted for as cash flow hedges.

The carrying amounts of significant financial assets and liabilities are denominated in the following foreign currencies:

NZD

NZ$M

USD

NZ$M

EUR

NZ$M

JPY

NZ$M

AUD

NZ$M

CAD

NZ$M

GBP

NZ$M

MXN

NZ$M

Other

NZ$M

Total

NZ$M

2017

Cash 48.2 5.0 1.9 0.1 0.4 0.6 – 1.0 4.1 61.3

Trade receivables 1.5 55.0 27.0 11.6 5.5 5.2 3.6 – 7.1 116.5

Trade and other payables (27.9) (15.4) (6.3) (1.9) (2.9) (0.7) (2.4) (3.9) (3.7) (65.1)

Bank overdraft – (2.1) (4.2) (6.3) (0.7) – (2.1) – (0.3) (15.7)

Borrowings – (28.5) (11.4) – (3.6) (1.8) – – – (45.3)

21.8 14.0 7.0 3.5 (1.3) 3.3 (0.9) (2.9) 7.2 51.7

2018

Cash 12.7 11.6 2.1 0.2 – 0.4 – 1.5 3.4 31.9

Short term investments 100.4 – – – – – – – – 100.4

Trade receivables 1.4 53.3 31.7 14.3 6.9 5.5 5.2 – 10.0 128.3

Trade and other payables (25.3) (20.5) (8.5) (1.6) (3.1) (0.5) (2.9) (4.0) (3.6) (70.0)

Bank overdraft – (2.7) (4.0) (6.2) (0.7) (0.2) (1.0) – (1.3) (16.1)

Borrowings – (52.5) (8.5) – (3.5) (1.8) – – – (66.3)

89.2 (10.8) 12.8 6.7 (0.4) 3.4 1.3 (2.5) 8.5 108.2

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited68

Summarised sensitivity analysis
The following table summarises the sensitivity of the Group’s financial assets and financial

liabilities to interest rate risk and foreign exchange risk.

A sensitivity of +/-10% for foreign exchange risk has been selected (2017: +/-10%). The Group’s

primary foreign currency exposure is the New Zealand dollar versus the US dollar, with other

currencies as discussed above forming the balance of the exposure. The Group believes that an

overall sensitivity of +/-10% is reasonably possible given the exchange rate volatility observed

on a historical basis for the preceding 5 year period with a higher weighting given to exchange

rate volatility over the preceding year and the range of market expectations for potential future

movements. A sensitivity of +/-1% has been selected for interest rate risk (2017: +/-1%). This

sensitivity is based on reasonably possible changes over a financial year using the observed

range of historical data for the preceding 5 year period.

All variables other than the applicable interest rates and exchange rates are held constant.

20172018

NZ$M NZ$M NZ$M NZ$M

-1%+ 1%-1%+ 1%

Interest rate change

Impact on net profit after tax (0.2) 0.2 (0.6) 0.6

Impact on hedging reserves

(within equity) (1.8) 1.8 (1.9) 2.0

(2.0) 2.0 (2.5) 2.6

-10%+ 10%-10%+ 10%

Foreign exchange rate change

Impact on net profit after tax 3.0 (2.7) 0.8 (0.7)

Impact on hedging reserves

(within equity) (49.1) 42.2 (63.3) 52.7

(46.1) 39.5 (62.5) 52.0

Fair value estimation

NZ IFRS 13 for financial assets and liabilities measured at fair value requires disclosure of the fair

value measurements by level from the following fair value hierarchy:

• Level 1 – Quoted price (unadjusted) in active markets for identical assets and liabilities;

• Level 2 – Inputs, other than quoted price included within level 1, that are observable for the

asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices);

• Level 3 – Inputs for assets and liabilities that are not based on observable market data (that

is, unobservable inputs).

All the Group’s financial instruments held at fair value have been measured at the fair value

measurement hierarchy of level 2 (2017: level 2), as all significant inputs required to ascertain

the fair value are observable.

The fair value of derivative instruments designated in a hedging relationship is determined using

the following valuation techniques:

• Foreign currency forward exchange contracts have been fair valued using quoted forward

exchange rates and discounted using yield curves from quoted interest rates that match the

maturity dates of the contracts.

• Foreign currency option contracts have been fair valued using observable option volatilities,

and quoted forward exchange and interest rates that match the maturity dates of the

contracts.

• Interest rate swaps are fair valued by discounting the future interest and principal cash

flows using current market interest rates that match the maturity dates of the contracts

These valuation techniques maximise the use of observable market data where it is available

and rely as little as possible on entity-specific estimates.

Refer to Note 9 for further information about land that is measured at fair value including a

summary of the valuation techniques used.

All financial assets other than derivatives are classified as loans and receivables. All financial

liabilities other than derivatives are classified as measured at amortised cost. Financial liabilities

measured at amortised cost are fair valued using the contractual cash flows. The carrying

value of financial assets and liabilities other than derivatives approximates their fair value. In

considering the fair value of interest bearing assets and liabilities the estimated future interest

rates approximate the discount rates used in a fair value assessment.

22. FINANCIAL RISK MANAGEMENT CONTINUED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

69

22. FINANCIAL RISK MANAGEMENT CONTINUED
b. Liquidity risk

Management monitors rolling forecasts of the Group’s liquidity position on the basis of expected cash flow. The table below set out the contractual, undiscounted cash flows for non-derivative

financial liabilities and derivative financial instruments.

< 1 year

NZ$M

1–2 years

NZ$M

2–3 years

NZ$M

5+ years

NZ$M

Contractual

cash flows

NZ$M

Consolidated

Balance Sheet

NZ$M

2017

Bank overdrafts 15.7 – – – 15.7 15.7

Trade and other payables 64.2 – – – 64.2 64.2

Borrowings 6.6 12.4 29.1 – 48.1 45.3

Total non-derivative financial liabilities 86.5 12.4 29.1 – 128.0 125.2

Foreign currency forward exchange contracts

— Inflow 331.2 209.7 101.8 – 642.7

— Outflow (319.5) (205.1) (96.5) – (621.1)

11.7 4.6 5.3 – 21.6 20.8

Foreign currency option contracts

— Inflow – – – – –

— Outflow – – – – –

– – – – – 15.9

Interest rate derivative instruments net inflows (outflows) (i) (0.5) (0.2) (0.1) 0.2 (0.6) (0.1)

Total derivative financial instruments 11.2 4.4 5.2 0.2 21.0 36.6

2018

Bank overdrafts 16.1 – – – 16.1 16.1

Trade and other payables 70.0 – – – 70.0 70.0

Borrowings 15.3 1.3 53.4 – 70.0 66.3

Total non-derivative financial liabilities 101.4 1.3 53.4 – 156.1 152.4

Foreign currency forward exchange contracts

— Inflow 407.5 289.0 244.3 – 940.8

— Outflow (400.6) (277.9) (230.6) – (909.1)

6.911.113.7–31.728.0

Foreign currency option contracts

— Inflow – – – – –

— Outflow – – – – –

– – – – – 12.8

Interest rate derivative instruments net inflows (outflows) (i) (0.1) – 0.3 0.1 0.3 0.9

Total derivative financial instruments 6.8 11.1 14.0 0.1 32.0 41.7

(i) Interest rate swaps derivative cash flows are estimated using forward interest rates at reporting date.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited70

c. Credit risk
The Group incurs credit risk in respect of trade receivables, financial instruments, cash and

cash equivalents and short-term investments in the normal course of business. The maximum

exposure to credit risk is represented by the carrying value of these financial assets. Credit risk

is managed on a Group basis with no significant concentration of credit risk.

The Group has policies in place to ensure that sales of products and services are made to

customers with an appropriate credit history. There are no significant trade receivable balances

relating to customers who have previously defaulted on amounts due to the Group.

Derivative counterparties, cash transactions, cash at banks and short-term investments are

limited to high credit quality financial institutions. The Group has policies that limit the amount

of credit exposure to any one financial institution according to the credit rating of the financial

institution concerned. Over 97% of cash and short term investments (2017: 95%) is held with

counterparties with credit rating of Standard and Poors’ A- and above.

The Group’s exposure to credit risk from derivative financial instruments is limited because it

does not expect non-performance of the obligation contained therein due to the credit rating

of the financial institutions concerned. The Group does not require collateral or other security to

support derivative financial instruments.

d. Capital risk management

The main objective of capital risk management is to ensure the Group operates as a going

concern, meets debts as they fall due, maintains an appropriate capital structure, and manages

the cost of capital. Group capital comprises all components of equity. To maintain or alter

the capital structure the Group has the ability to review the size of the dividends paid to

shareholders, return capital or issue new shares, reduce or increase debt or sell assets.

There are a number of external bank covenants in place relating to debt facilities. These

covenants are calculated monthly and reported to the banks semi-annually. The principal

covenants relating to capital management are the interest cover ratio, the net tangible assets

minimum requirement and total tangible assets ratio. The consequences of a breach of these

covenants would depend on the nature of the breach, but could range from an instigation of an

event of review, to a demand for repayment. There have been no breaches of these covenants or

events of review for the current or prior period.

22. FINANCIAL RISK MANAGEMENT CONTINUED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

71

23. SIGNIFICANT EVENTS AFTER BALANCE DATE
On 25 May 2018 the directors approved the payment of a fully imputed 2018 final dividend

of $71.4 million (12.5 cents per share) to be paid on 6 July 2018. A supplementary dividend of

2.2059 cents per share was also approved for eligible non-resident shareholders.

24. OTHER ACCOUNTING POLICIES

a. Changes to accounting policies

There have been no changes in accounting policies.

Where necessary comparative information has been reclassified to achieve consistency in

disclosure with the current period.

b. Standards, Interpretations and Amendments to Published Standards

The following accounting standards and amendments to existing standards are not yet effective

and have not been early adopted by the Group:

NZ IFRS 15, ‘Revenue from Contracts with Customers’ deals with revenue recognition and

establishes principles for reporting useful information to users of financial statements about

the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s

contracts with customers. Revenue is recognised when a customer obtains control of a good

or service and thus has the ability to direct the use and obtain the benefits from the good or

service. The standard replaces NZ IAS 18 ‘Revenue’ and NZ IAS 11 ‘Construction Contracts’ and

related interpretations. The standard is effective for the Group from 1 April 2018.

Management has assessed the effects of applying the new standard through the detailed

assessment of significant and more complex contracts across the Group. The assessment

identified minor differences between the current recognition of certain aspects of the Group’s

contracts and their recognition under NZ IFRS 15. The impact of these differences on the 2018

financial year has been assessed and is not material. The differences are also not expected to

have a material impact on the Group in the foreseeable future.

The majority of revenue earned by the Group is derived from the satisfaction of a single

performance obligation for each contract which is the sale of products. This revenue has

historically been recognised at the time legal title of the products passes to the customer. The

detailed assessment of contracts performed by Management has determined that the customer

obtains control of products at the same time as legal title passes to the customer. In relation to

the contract price, the detailed assessment performed by Management has not identified any

material changes under NZ IFRS 15 to the accounting for rebates, discounts, or any other items

of variable consideration.

NZ IFRS 16, ‘Leases’, has not been early adopted. The current accounting model for leases

required a distinction between a finance lease (on balance sheet) and an operating lease (off

balance sheet). NZ IFRS 16 now requires a lessee to recognise a lease liability reflecting future

lease payments and a ‘right-of-use asset’ for virtually all lease contracts. The IASB has included

an optional exemption for certain short-term leases and leases of low-value assets. The standard

becomes effective for periods beginning after 1 January 2019. Lease commitments as set out in

Note 20 predominantly relate leased properties outside New Zealand that are expected to be

brought onto the balance sheet. The adoption is not expected to have a significant impact on

the Income Statement.

There are no other new standards or amendments to existing standards effective for the

financial year ended 31 March 2018 which have or will have a material impact on the Group.


c. Impairment of non-financial assets

Assets that have an indefinite useful life or are under development are not subject

to amortisation and are tested annually for impairment. Assets that are subject to

amortisation are reviewed for impairment whenever events or changes in circumstances

indicate that the carrying amount may not be recoverable. The recoverable amount is

the higher of an asset’s fair value less costs to sell, and value in use. For the purposes

of assessing impairment, assets are grouped at the lowest levels for which there are

separately identifiable cash flows (cash generating units).

d. Goods and Services Tax (GST)

The Income Statement has been prepared so that all components are stated exclusive

of GST. All items in the Balance Sheet are stated net of GST, with the exception of trade

receivables and payables, which include GST invoiced.

e. Cash and cash equivalents

Cash and cash equivalents includes cash on hand, deposits held at call with financial

institutions, other short-term highly liquid investments with maturities of three months

or less that are readily convertible to known amounts of cash and which are subject to

an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown

within current interest-bearing liabilities on the Balance Sheet.

f. Short-term investments

Short-term investments includes all other current investments that do not meet the

definition of Cash and cash equivalents. The Group’s balance is made up of deposits with

financial institutions with maturities at the date of acquisition between 90 and 182 days.

g. Research and development

Research expenditure is expensed as incurred. Development costs that are directly

attributable to the design and testing of identifiable and unique products controlled by

the Group are recognised as intangible assets only when all the following criteria are met:

it is technically feasible to complete the product so that it will be available for use or sale;

management intends to complete the product and use or sell it; there is an ability to use

or sell the product; it can be demonstrated that the product will generate future economic

benefits; adequate technical, financial and other resources to complete the development

and to use or sell the product are available; and the expenditure attributable to the product

during its development can be reliably measured and is material. Directly attributable

costs capitalised as part of the product would include employee costs and an appropriate

portion of relevant overheads. Other development expenditures that do not meet these

criteria are recognised as an expense as incurred. Development costs previously recognised

as an expense are not recognised as an asset in a subsequent period. Development costs

recognised as an asset are amortised over their estimated useful lives.

h. Financial guarantee contracts

A financial guarantee contract is a contract that requires a company within the Group to

make specified payments to reimburse the holder for a loss it incurs because a specified

debtor fails to make payment when due. Financial guarantee contracts are initially

recognised at fair value. Financial guarantees are subsequently measured at the greater of

the initial recognition amount less amounts recognised as income or the estimated amount

expected to have to be paid to a holder for a loss incurred.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2018

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited72

INDEPENDENT AUDITOR’S REPORT
To the shareholders of Fisher & Paykel Healthcare Corporation Limited

The consolidated financial statements comprise:

• the consolidated balance sheet as at 31 March 2018;

• the consolidated income statement for the year then ended;

• the consolidated statement of comprehensive income for the year then ended;

• the consolidated statement of changes in equity for the year then ended;

• the consolidated statement of cash flows for the year then ended; and

• the notes to the financial statements, which include significant accounting policies.

OUR OPINION

In our opinion, the consolidated financial statements of Fisher & Paykel Healthcare Corporation Limited (the Company), including its subsidiaries (the Group), present fairly, in all material respects, the

financial position of the Group as at 31 March 2018, its financial performance and its cash flows for the year then ended in accordance with New Zealand Equivalents to International Financial Reporting

Standards (NZ IFRS) and International Financial Reporting Standards (IFRS).

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (New Zealand) (ISAs NZ) and International Standards on Auditing (ISAs). Our responsibilities under those standards are

further described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

We are independent of the Group in accordance with Professional and Ethical Standard 1 (Revised) Code of Ethics for Assurance Practitioners (PES 1) issued by the New Zealand Auditing and Assurance

Standards Board and the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code), and we have fulfilled our other ethical responsibilities in

accordance with these requirements.

Our firm carries out other services for the Group in the areas of accounting standards advice, risk management advice, treasury risk management advice, tax compliance, scrutineering the counting

of votes at the Annual Shareholders Meeting, and other assurance services in relation to constant currency disclosures and the assessment of eligible expenditure for the purposes of the research &

development growth grant. The provision of these other services has not impaired our independence as auditor of the Group.

OUR AUDIT APPROACH

Overview

An audit is designed to obtain reasonable assurance whether the financial statements are free from material misstatement.

Overall group materiality: $13 million, which represents 5% of profit before tax.

We chose profit before tax as the benchmark because, in our view, it is the benchmark against which the performance of the Group is most commonly measured by users,

and is a generally accepted benchmark.

We have determined that there are two key audit matters:

• Legal proceedings with ResMed

• Revenue recognition

Materiality

Audit scope

Key audit

matters

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201873

Materiality
The scope of our audit was influenced by our application of materiality.

Based on our professional judgement, we determined certain quantitative thresholds for materiality, including the overall Group materiality for the consolidated financial statements as a whole as

set out above. These, together with qualitative considerations, helped us to determine the scope of our audit, the nature, timing and extent of our audit procedures and to evaluate the effect of

misstatements, both individually and in aggregate on the consolidated financial statements as a whole.

Audit scope

We designed our audit by assessing the risks of material misstatement in the consolidated financial statements and our application of materiality. As in all of our audits, we also addressed the risk of

management override of internal controls including among other matters, consideration of whether there was evidence of bias that represented a risk of material misstatement due to fraud.

We tailored the scope of our audit in order to perform sufficient work to enable us to provide an opinion on the consolidated financial statements as a whole, taking into account the structure of the

Group, the accounting processes and controls, and the industry in which the Group operates.

Our Group audit scope focused on the major operating subsidiaries which were selected based on their contribution to the Group’s revenue or profit before tax. In aggregate, the subsidiaries

selected contributed 84% of the Group’s revenue and 93% of the Group’s profit before tax.

Audits of each subsidiary are performed at a materiality level calculated by reference to a proportion of Group materiality appropriate to the relative scale of the business concerned.

KEY AUDIT MATTERS

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements of the current year. These matters were

addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

Key audit matterHow our audit addressed the key audit matter

Legal proceedings with ResMed

As described in Note 19, the Group is involved in patent

litigation with ResMed. There are a number of ongoing

related proceedings in multiple jurisdictions. This was an

area of audit focus because the estimation of any likely

financial reporting impact or potential outcome requires

significant judgement due to the uncertainties associated

with the litigation process. There is also a heightened risk

that the associated disclosures may not be adequate.

For proceedings where there has been no determination,

no amount has been recorded in the financial statements

for any potential asset or liability arising from the litigation

process.

To understand the status of the litigation with ResMed across all jurisdictions we performed the following audit procedures:

• We held discussions with senior management and in-house legal counsel.

• We read external legal advice received by the Group in relation to ongoing litigation.

• We examined legal expenses incurred during the year to obtain an understanding of the status of proceedings through the

costs incurred with external legal counsel.

• We communicated directly with external legal advisors to ensure that our understanding of the ongoing litigation was

complete and that our understanding of the fact pattern for each of the proceedings was accurate.

We reviewed the accuracy and adequacy of the disclosure in Note 19 based on the understanding obtained from the procedures

described above.

Based on the work performed, management’s judgement in relation to the likely outcome of ongoing litigation was consistent

with the results of the audit procedures we performed.

INDEPENDENT AUDITOR’S REPORT

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited74

Key audit matterHow our audit addressed the key audit matter
Revenue recognition

The Group’s revenue primarily consists of the sale of goods

which totalled $964.5 million in the year to 31 March 2018,

as outlined in Note 4.

There is complexity involved in the recognition of revenue

as the Group’s products are sold to customers in multiple

territories with differing terms in the sales contracts.

In addition, there is potential for management to manually

intervene in the timing of the recognition of revenue.

Our audit procedures included evaluating the processes and controls in place over the recording of sales revenue.

We utilised data assurance techniques to match cash received during the year to invoices issued to customers. For revenue

transactions that were not completely settled via the receipt of cash or were not a receivable at balance date we obtained

evidence that the transactions were valid and recognised in the correct financial year. For a sample of transactions within

accounts receivable at balance date we obtained either a confirmation of the amount owing from the customer, or evidence that

the amount owing was received by the Group subsequent to year end.

We also utilised data assurance techniques to identify journal entries posted to revenue during the year and obtained evidence

that any significant journals were appropriate and recorded in the correct period.

We defined the time period, both before and after 31 March 2018, where there was a heightened risk of error in relation to the

timing of recognition of sales transactions. This involved determining the potential time difference between when revenue is

recognised in the accounting system, and when revenue should be recognised according to the range of applicable sales terms

in the respective contracts. For a sample of transactions recognised within the defined time period we confirmed that the date

on which revenue was recognised was appropriate by examining the associated invoice, the terms of the sales contract, and the

relevant delivery documentation.

We believe that the procedures performed responded to the heightened risk and no exceptions were identified.

INFORMATION OTHER THAN THE FINANCIAL STATEMENTS AND AUDITOR’S REPORT

The Directors are responsible for the annual report. Our opinion on the consolidated financial statements does not cover the other information included in the annual report and we do not and will

not express any form of assurance conclusion on the other information.

In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially

inconsistent with the consolidated financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed on the

other information that we obtained prior to the date of this auditor’s report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have

nothing to report in this regard.

RESPONSIBILITIES OF THE DIRECTORS FOR THE CONSOLIDATED FINANCIAL STATEMENTS

The Directors are responsible, on behalf of the Company, for the preparation and fair presentation of the consolidated financial statements in accordance with NZ IFRS and IFRS, and for such

internal control as the Directors determine is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, the Directors are responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going

concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements, as a whole, are free from material misstatement, whether due to fraud or error, and to issue

an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs NZ and ISAs will always

detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to

influence the economic decisions of users taken on the basis of these consolidated financial statements.

A further description of our responsibilities for the audit of the financial statements is located at the External Reporting Board’s website at:

https://www.xrb.govt.nz/standards-for-assurance-practitioners/auditors-responsibilities/audit-report-1/

This description forms part of our auditor’s report.

WHO WE REPORT TO

This report is made solely to the Company’s shareholders, as a body. Our audit work has been undertaken so that we might state those matters which we are required to state to them in an

auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s shareholders, as

a body, for our audit work, for this report or for the opinions we have formed.

The engagement partner on the audit resulting in this independent auditor’s report is Jonathan Skilton.

For and on behalf of:

Chartered Accountant Auckland

25 May 2018

INDEPENDENT AUDITOR’S REPORT

Fisher & Paykel Healthcare Corporation LimitedAnnual Report 201875

Corporate
Governance

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited76

CORPORATE GOVERNANCE
AND STATUTORY INFORMATION

The Board and management of Fisher & Paykel Healthcare are committed to ensuring that the

company adheres to best practice governance principles and maintains the highest ethical

standards. The Board regularly reviews and assesses the company’s governance structures to

ensure that they are consistent, both in form and in substance, with best practice.

The company is listed on both the New Zealand and Australian stock exchanges. Corporate

governance principles and guidelines have been introduced in both countries. These include

the NZX Corporate Governance Code and the Australian Securities Exchange (ASX) Corporate

Governance Council’s Corporate Governance Principles and Recommendations (3rd edition)

(collectively, the “Principles”).

As at 25 May 2018, the Board considers that the company’s corporate governance practices and

procedures substantially reflect the Principles.

As encouraged by the ASX Corporate Governance Council, the company has published certain

corporate governance disclosures on its website. These disclosures are set out in the company’s

Annual Corporate Governance Statement as approved by the company’s Board on 25 May

2018 (the “2018 Corporate Governance Statement”), which is incorporated into this Annual

Report by cross-reference and can be viewed at www.fphcare.co.nz/corporategovernance (the

“Company’s Website”).

The full content of the company’s corporate governance policies, practices and procedures can

be found on the Company’s Website.

THE BOARD

Board composition

There are eight directors on the Board. Seven of the eight directors are non-executive directors.

Lewis Gradon, the Managing Director and Chief Executive Officer, is the only executive director

on the Board. The Chair of the Board is Tony Carter.

During the twelve months to 31 March 2018:

• On 1 June 2017 Pip Greenwood was appointed to the Board as a non-executive director.

• At the company’s annual shareholders’ meeting on 24 August 2017:

(a) Lindsay Gillanders retired from the Board;

(b) Pip Greenwood stood for election and was elected to the Board; and

(c) Geraldine McBride and Tony Carter retired by rotation and, being eligible, offered

themselves for re-election and were re-elected to the Board.

The biography of each Board member, including each director’s skills, experience, expertise and

the term of office held by each director at the date of this Annual Report, is set out in the “Our

Board” section of this Annual Report.

Independence of directors

The company considers that six of the current directors were independent directors, namely

Tony Carter, Scott St John, Pip Greenwood, Geraldine McBride, Arthur Morris and Donal

O’Dwyer. Please refer to the 2018 Corporate Governance Statement for more information about

the company’s assessment of the directors’ independence.

Committees

Specific responsibilities are delegated to the Audit & Risk Committee, the People and

Remuneration Committee and the Quality, Safety and Regulatory Committee.

The People and Remuneration Committee was formed on 2 May 2018, as a result of the Board’s

decision to amalgamate the duties and responsibilities of the Remuneration and Human

Resources Committee and the Nomination Committee.

These Board committees support the Board by working with management on relevant issues

at a suitably detailed level and then reporting back to the Board. Please refer to the 2018

Corporate Governance Statement for a summary of each committee’s responsibilities and

functions. Each committee has a charter detailing its objectives, procedures, composition and

responsibilities. Copies of these charters are available on the Company’s Website.

Committee membership

• Audit & Risk Committee – members of this committee are Scott St John (Chair), Tony Carter

and Michael Daniell.

• People and Remuneration Committee – members of this committee are Pip Greenwood

(Chair), Tony Carter, Donal O’Dwyer and Scott St John.

• Quality, Safety and Regulatory Committee – members of this committee are Arthur Morris

(Chair), Tony Carter and Donal O’Dwyer.

Board processes

The Board held 8 meetings during the year ended 31 March 2018. The table below shows

attendance at all meetings of the Board and committees referred to above. At the company’s

Annual Meeting of Shareholders held on 24 August 2017, all of the then-serving directors

attended the meeting.

Annual Report 201877Fisher & Paykel Healthcare Corporation Limited

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED
Board

Audit & Risk

Committee

Remuneration and Human

Resources Committee

Nomination

Committee

Quality, Safety and

Regulatory Committee


Eligible

to attendAttended

Eligible

to attendAttended

Eligible

to attendAttended

Eligible

to attendAttended

Eligible

to attendAttended

Tony Carter8844333333

Lewis Gradon

88

Michael Daniell

1

8833

Lindsay Gillanders

2

3311

Pip Greenwood

3

772222

Geraldine McBride

87

Arthur Morris

8833

Donal O’Dwyer

88333333

Scott St John

88443333

Directors’ remuneration

The maximum total monetary sum payable by the company by way of directors’ fees is $1,050,000 per

annum as approved by shareholders at the 2017 annual shareholders’ meeting. This increase took effect

from September 2017. As a result, for the year end 31 March 2018, the directors were paid at the previous

remuneration rate for quarters 1 and 2, and an increased remuneration rate for quarters 3 and 4. The table

below shows the total directors’ fees paid by the company in the year ended 31 March 2018:

1 Joined Audit & Risk Committee on 24 August 2017.

2 Retired from Board on 24 August 2017.

3 Appointed to Board on 1 June 2017.

DirectorBoard Fees

Audit & Risk

Committee

Remuneration and

Human Resources

Committee

Nomination

Committee

1

Quality, Safety

and Regulatory

Committee

Shares and

other payments

Total

remuneration

Tony Carter (Chair)

2

$218,350$0$0$0$0$218,350

Michael Daniell

3

$96,065$9,750$105,815

Lindsay Gillanders

4

$38,867$6,625$45,492

Pip Greenwood

5

$80,518$13,875 (Chair)$94,393

Geraldine McBride$95,642

6

$95,642

Arthur Morris$96,065$21,825 (Chair)$117,890

Donal O’Dwyer$96,065$13,725$0$16,375$21,200 (travel allowance)$147,365

7

Scott St John$96,065$27,300 (Chair)$13,725$0$137,090

Total$817,637$43,675$41,325$0$38,200$21,200$962,037

Non-executive directors do not take a portion of their remuneration under an equity security plan but

directors may hold shares in the company, details of which are set out in the “Directors’ Shareholdings”

section of this Annual Report. It is the company’s policy to encourage directors to own shares in the

company and to acquire any shares on-market.

No non-executive director is entitled to receive a retirement payment unless eligibility for such payment

has been agreed by shareholders and publicly disclosed during his or her term of Board service or such

retirement payment is within the limits prescribed by the NZX Main Board Listing Rules. More information

about the NZX Main Board Listing Rules, and the Board resolution approved at the 2004 Annual Meeting

of Shareholders, in each case relating to directors’ retirement payments, is set out in the 2018 Corporate

Governance Statement. A non-executive director’s retirement allowance of NZ$106,605, being an

amount that did not exceed the total remuneration of Lindsay Gillanders in the three years preceding his

retirement, was paid to Lindsay Gillanders following his retirement on 24 August 2017.

1 Fees for Nomination Committee role are included in Remuneration and Human Resources

Committee fee. As noted above these committees have now merged into the People and

Remuneration Committee.

2 No additional fees are paid to the Board Chair for committee roles.

3 Appointed to Audit & Risk Committee to replace Lindsay Gillanders on 24 August 2017.

4 Retired from the Board and the Audit & Risk Committee on 24 August 2017.

5 Appointed to the Board on 1 June 2017 and appointed Chair of Remuneration and Human

Resources Committee fee on 1 October 2017.

6 Fee includes minor reduction for cost of airfares paid by the company in April 2017.

7 The remuneration for Donal O’Dwyer is set in NZD but paid in AUD at the prevailing

exchange rate at the date of payment.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited78

CEO REMUNERATION
CEO Remuneration Disclosure

CEO remuneration 2018

2018Salary

Employer superannuation

contribution

Fixed remuneration

subtotal

Annual Variable

Remuneration (AVR)

Long-term Variable

Remuneration (LTVR) AwardedSubtotal

Total remuneration

(single figure)

Lewis Gradon$992,639$74,690$1,067,329$629,253$616,327$1,245,580$2,312,909

CEO remuneration 2017

2017Salary

Employer superannuation

contribution

Fixed remuneration

subtotal

Annual Variable

Remuneration (AVR)

Long-term Variable

Remuneration (LTVR) AwardedSubtotal

Total remuneration

(single figure)

Lewis Gradon$881,238$65,296$946,534$552,216$296,160$848,376$1,794,910

Two Year Summary – CEO remuneration

Single Figure

Remuneration% AVR against maximumSpan of LTVR performance period

2018 Lewis Gradon$2,312,90980%3-5 years

2017 Lewis Gradon$1,794,91086%3-5 years

Explanation of the above benefits

1. Lewis Gradon does not receive any directors fees.

2. The FY18 Annual Variable Remuneration (AVR) was earned in FY18 but will be paid in FY19

and is included in the above FY18 AVR figures. The FY17 AVR was earned in FY17 but paid

in FY18 and is included in the above FY17 AVR figures. AVR includes performance-based

at-risk components and the company-wide profit share programme.

3. Long-term Variable Remuneration (LTVR) includes the Share Option Plan and the

Performance Share Rights (PSR) Plan. Details of the plans and valuation methodology is

set out in note 18 to the financial statements. In FY18, Lewis Gradon was granted 40,598

performance share rights and 111,364 share options. In FY17, Lewis Gradon was granted 24,000

performance share rights and 72,000 share options. Share option and PSR plans granted in

FY17 and FY18 will vest, if the performance criteria is met, in FY20 and FY21 respectively.

FY18 Total Remuneration

0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

FixedOn PlanMaximum

27%

23%

33%

44%

100%

26%

47%

Fixed remuneration

LTVR

AVR

The remuneration disclosures for the Chief Executive Officer are influenced by the New Zealand

Shareholders’ Association’s Framework for Reporting of CEO Remuneration in NZ Companies.

Annual Report 201879Fisher & Paykel Healthcare Corporation Limited

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

CEO Remuneration Disclosure (continued)
Fixed Remuneration comprises salary and employer superannuation contributions as disclosed

on the previous page of this report.

The annual variable remuneration plan pays out at 53% of fixed remuneration at target.

The long term variable remuneration amount represents awards granted in FY18 that will vest

following the performance period 2020 to 2023.

The following long terms incentives vested in FY18. These awards were granted to Lewis in his

previous capacity as Senior VP, Products and Technology:

Grant yearsecurities

Performance

period

Performance

measure

Vesting

outcome

Shares

vested

Value on

vesting

FY15

Performance

Share Rights

August 2014

to August

2017

Absolute

TSR

100%

vested30,000$344,400

(i)

Share Options

August 2014

to August

2017

Cost of

capital

escalated

share price

100%

vested80,000$528,000

(ii)

(i) Represents the NZX closing price of Fisher & Paykel Healthcare Corporation Limited Ordinary Shares

on the vesting date multiplied by the number of PSR vested

(ii) Represents the difference between the exercise price and the NZX closing price of Fisher & Paykel

Healthcare Corporation Limited Ordinary Shares on the vesting date, multiplied by the number of

Share Options vested


Pay for performance breakdown

PlanPerformance measures

Annual Variable

Remuneration Plan (AVR)

The Annual Variable Remuneration Plan is designed to

incentivise growth in annual financial measures as well as

targeted individual objectives.

MeasuresWeighting

Amount

of Target

Achieved

Constant currency operating profit45%100.1%

Constant currency revenue25%97.7 %

Constant currency pre-tax operating

cash flow

10%105.2%

Non-financial measures20%100%

Long Term Variable

Remuneration (LTVR)

Share Option Plan – Options vest at any time between the third

anniversary and the fifth anniversary of the grant date as long

as the share price on the NZX has exceeded the escalated price.

The escalated price is determined by a representative amount

representing the company’s cost of capital.

Performance Share Rights Plan – PSRs become exercisable

if the company’s gross total shareholder return exceeds the

performance of the Dow Jones US Select Medical Equipment

Total Return Index over the same period.

5 Year Summary – TSR Performance

100

150

200

250

300

Mar 14Mar 15Mar 16Mar 17

Fisher & Paykel Healthcare

Mar 18

S&P/NZX 50 Index

Dow Jones U.S. Select

Medical Equipment Index

To enable better comparability of the relative shareholder return performance, the FPH and

S&P/NZX 50 closing prices on the NZX have been converted to US dollars at the daily closing

rate quoted by the Reserve Bank of New Zealand.

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited80

SENIOR MANAGEMENT REMUNERATION
Please see the “Employee Remuneration” section below, where the company has disclosed remuneration (inclusive of the value of other benefits) received by employees or former employees of the

company or its subsidiaries in the relevant bandings of employee remuneration totalling NZ$100,000 or more received in the year ended 31 March 2018. More information about the company’s senior

management remuneration policy and packages is set out in the 2018 Corporate Governance Statement.

EMPLOYEE REMUNERATION

The Group operates in a number of countries where remuneration market levels differ widely. The offshore remuneration amounts are converted into New Zealand dollars.

Of the employees noted in the table below 45% are employed by the Group outside New Zealand. During the year ended 31 March 2018 a number of employees or former employees of the Group,

not being directors of the company, received remuneration and other benefits totalling NZ$100,000 or more in value as follows:

Remuneration

Number of

employees

$

100,000 – 110,000155

110,001 – 120,000119

120,001 – 130,000105

130,001 – 140,00099

140,001 – 150,00074

150,001 – 160,00049

160,001 – 170,00048

170,001 – 180,00043

180,001 – 190,00035

190,001 – 200,00023

200,001 – 210,00012

210,001 – 220,00012

220,001 – 230,00016

230,001 – 240,00011

240,001 – 250,00010

250,001 – 260,00011

260,001 – 270,0004

270,001 – 280,0005

280,001 – 290,0004

290,001 – 300,0003

300,001 – 310,0002

Remuneration

Number of

employees

$

310,001 – 320,0004

320,001 – 330,0001

340,001 – 350,0003

350,001 – 360,0001

360,001 – 370,0005

370,001 – 380,0002

380,001 – 390,0001

390,001 – 400,0001

400,001 – 410,0002

410,001 – 420,0001

450,001 – 460,0001

470,001 – 480,0001

490,001 – 500,0001

560,001 – 570,0001

590,001 – 600,0001

620,001 – 630,0001

700,001 – 710,0001

770,001 – 780,0001

920,001 – 930,0001

1,250,001 – 1,260,0001

1,270,001 – 1,280,0001

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 201881Fisher & Paykel Healthcare Corporation Limited

PRINCIPAL ACTIVITIES
The company is a world-leading designer, manufacturer and marketer of products and systems

for use in respiratory care, acute care, surgery and the treatment of obstructive sleep apnea.

There were no significant changes to the state of affairs of the company or to the nature of the

company’s (or its subsidiaries’) principal activities during the year ended 31 March 2018.

POLICIES

The company has in place a number of policies including those covering performance

evaluation of the Board, Board committees, individual directors and senior executives, external

financial auditors, remuneration, market disclosure, communication with shareholders, share

trading and human resources and health and safety.

Summary information with respect to a number of the company’s policies can be found in the

2018 Corporate Governance Statement. More detailed information about all these policies can

also be found on the Company’s Website.

Diversity Policy

Our business’ purpose is to improve care and outcomes for patients, clinicians and communities

around the world. This is a purpose that’s about people. And if we are to truly deliver on this,

we know we need the best people and the best environment in which the best ideas can grow.

As a global company, we value the differences our people bring as we believe this creates

a diversity of thinking that forms the foundations of our culture. We believe that these

differences foster continuous questioning and continuous improvement which builds innovative

and high performing teams.

We strive to provide an environment where all our people have the opportunity to reach their

full potential. If we can achieve that, then we know we are doing the best we can for not only

our people and our company, but also for our patients and our communities.

Commitment to doing the right thing by our people

One of our core beliefs is that the commitment to doing the right thing is what our customers

will find compelling. This extends to doing the right thing by our own people.

What does doing the right thing by our own people look like?

1. Providing equal employment opportunities

Fisher & Paykel Healthcare and its Board are committed to providing equal employment

opportunities and as such, have a workforce consisting of many individuals with diverse

skills, values, backgrounds, ethnicity and experiences.

For Fisher & Paykel Healthcare, a commitment to diversity means ensuring that no

individual is excluded from a position, for which he or she is skilled and qualified, by

inappropriate systems, practices and attitudes. It also means eliminating barriers to ensure

that everyone is considered for the employment of their choice and that our people have

the chance to perform to their full potential.

We will ensure our selection processes for recruitment and employee development

opportunities are free from bias and are based on merit.

2. Commitment to an inclusive workplace

At Fisher & Paykel Healthcare, we have fostered a culture where people are treated fairly

and with respect and we are committed to ensuring an inclusive workplace. We will:

• Promote awareness around the importance of a diverse and inclusive workforce;

• Encourage employees to offer views and suggestions towards achieving

organisational goals;

• Review our systems, policies and practices to make sure an inclusive approach is

taken; and

• Ensure our built environment continues to support an inclusive workplace.

3. Establishing measurable objectives and reporting on progress

As the saying goes, “what gets measured gets improved”. The Board is responsible for

establishing measurable objectives for achieving a diverse and inclusive workforce.

We will use both quantitative and qualitative measures to review our diversity performance

and, as with all areas of our business, have a focus on continuous improvement.

The company has appointed the Chief Executive Officer and Vice President – Human Resources

as the company’s Diversity Managers.

The People and Remuneration Committee is responsible for overseeing the company’s Diversity

Policy. Each year the People and Remuneration Committee review and report to the Board on

the company’s Diversity Policy, its diversity objectives and the company’s achievement against

its diversity objectives, including the representation of women at all levels of the organisation.

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited82

Review of progress against last year’s objectives
Our diversity and inclusion objectives for the 2018 financial year were to:

1. Conduct a detailed review of all New Zealand salaried employee records and rectify any

instances where employees have been under-paid relative to their experience in the role.

2. Review policies to identify sources of potential bias and implement preventative

measures, specifically related to:

• gender pay equality; and

• the promotion of men and women to management positions.

3. Commence a Gender Diagnostic of Fisher & Paykel Healthcare’s operations outside of

New Zealand.

4. Measure employee perceptions on diversity and inclusion at Fisher & Paykel Healthcare

through the next employee engagement survey.

Salaried Employee Review

A detailed review of New Zealand salaried employees identified potential instances of

under-payment relative to experience and peers which we rectified through our annual salary

review process. This action was a factor in the closure of the pay gap as illustrated in the table

opposite. We have an ongoing process to monitor relativity of salaries and will continue to

rectify any under-payments as appropriate.

Policy and Practice Review

We now proactively identify employees who may be ready for a promotion or a move to a new

role, considering experience, time in role and performance. This pool of potential talent is open

for our leaders to consider when hiring for a new role.

We have put in place guidelines for our annual salary review which encourage leaders to

consider internal relativity and provides a framework for consistency across teams. In addition,

we have also introduced a guide for setting salary offers for both new joiners, internal moves

and promotions, again highlighting the importance of considering internal relativity and

requiring additional approval and justification for any offers that are either high or low within

the salary band for the role.

Global Gender Diagnostic

The diagnostic exercise highlighted a pay gap associated with gender in two of our

international locations (Mexico and the US). In 2019, we will ensure that all roles in Mexico are

evaluated using the same criteria as all other locations and put in place measures that have

had a positive impact on the New Zealand gender pay gap and will continue to undertake

diagnostics across all our locations to identify and act on any areas of pay differentials.

20172018

WomenMenWomen %Men %WomenMenWomen %Men %

Board1713%87%2625%75%

Senior executives

1

1811%89%1811%89%

All employees

2

1,8512,13546%54%1,9102,13847%53%

1. “Senior executive”, as it is used in the table above, refers to the Chief Executive Officer and senior executives reporting directly to the Chief Executive Officer.

2. Temporary staff are not included in the above numbers.

Employee Diversity Perceptions

Our employee engagement survey, My Say, illustrated that 76% of our employees feel that

Fisher & Paykel Healthcare values diversity (e.g., age, gender, ethnicity, language, education,

qualifications, ideas, and perspectives). The survey also provided our people with the

opportunity to comment on diversity and inclusion and once the full results are available this

will enable a richer understanding of how employees perceive Fisher & Paykel Healthcare and

will guide our diversity and inclusion objectives in 2019.

Gender pay ratios

FY17FY18

New Zealand (Salaried and Waged)98.8%99.3%

Outside of New Zealand (Salaried only)–¹97.6%

Total–¹98.7%

1. FY18 was the first year that gender pay ratios were calculated in respect of salaried

employees outside of New Zealand.

We measured the pay equity difference within salary bands and functions using the average

compa-ratio between males and females.

Objectives for the 2019 financial year

New Zealand

• Monitor Key Gender Metrics

–Monthly Internal Fill Rate for vacancies by Gender

–Monthly Labour Turnover by Gender

–Quarterly Pay Gap Metric

–Quarterly Gender Promotion Metric

–Quarterly Learning & Development Programme Attendance

–Quarterly Applicant Tracking Metrics by Gender

Rest of the World

• Evaluate all roles in Mexico using Hay Evaluation Methodology

• Monitor Key Gender Metrics

–Monthly Labour Turnover by Gender

–Quarterly Pay Gap Metric

The company’s Diversity Policy was reviewed during the year ended 31 March 2018 and updates

were approved by the Board on 25 May 2018. A copy of the updated policy is available on the

Company’s Website.

The table above shows the respective proportions of men and women on the board, in senior

executive positions and across the whole organisation as at 31 March 2017 and 31 March 2018.

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 201883Fisher & Paykel Healthcare Corporation Limited

RISK MANAGEMENT
In working to achieve our purpose of improving care and outcomes through inspired and

world-leading healthcare solutions, at Fisher & Paykel Healthcare it is our responsibility to

understand and manage the risks faced across our entire organisation.

The purpose of designing, implementing and maintaining an effective, structured approach to

risk management is to help improve the quality of decisions the business makes in the pursuit

of achieving our growth objectives of providing an expanding range of innovative medical

devices that improve care and outcomes.

Through our approach to risk management, we can:

• Increase the likelihood of achieving our business objectives

• Enhance our competitive advantage

• Deal with market instability more effectively

• Enable us to better meet customers’ expectations, contractual and regulatory requirements

• Enhance shareholder and customer confidence

• Have confidence that the right risks are being taken and that decisions across the extended

business are intelligent and informed

Components of our risk management approach

Our business risk management approach is derived from ISO 31000 Risk Management –

Principles and Guidelines, but enhanced to focus on our key strategic objectives. Whilst for

product risk ISO 14971 Medical Devices Application of Risk Management is the standard we

follow specific to medical device design and manufacturing. For Health and Safety our focus is

on the implementation of global health, safety & wellbeing standards that are aligned with ISO

45001 and a greater emphasis on the effective management of critical risks.

Governance

We have in place a number of risk management functions and systems which are intended

to identify and manage areas of material business risk. However, the Board is ultimately

responsible for overseeing the effectiveness of risk management, and the adequacy of the

internal controls and assurance which it believes should be monitored and managed on a

continuing basis.

For more detail, please refer to the 2018 Corporate Governance Statement, which is available

on the company’s website: www.fphcare.co.nz/corporategovernance.

Defining risk

We face a wide range of internal and external sources of uncertainty, both positive and

negative, that may affect our ability to achieve our objectives.

Risk to our success can be grouped into five categories: (1) Strategic, (2) Operational, (3)

Compliance, (4) Financial, and (5) Reputational. Some examples of each type of risk are

included in the table below.

Risk TypesRisk Examples

Strategic

• Inability to continue to innovate

• Reduction in business viability (changing technology, market

access issues, healthcare reform)

• Freedom to operate

• Commercialisation and protection of Intellectual Property

Operational

• Disruption to product supply

• Physical damage to key manufacturing centres

• Loss of critical systems for a prolonged period of time

• People and physical capacity requirements cannot keep up

with growth

Compliance

• Product Quality / Safety issues including violation of FDA

and other Health Authority regulations

• Employee Health & Safety

• Selling and promotion of our products

• Protection of personal data

• Local Tax and other laws

• Intellectual Property Infringement

Financial

• Foreign exchange volatility

• Reporting requirements

• Performance does not meet market expectations or FPH

guidance

Reputational

• Significant product quality issue

• Product recall

• Breach of anti-trust laws

• Ethical labour concerns

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited84

DIRECTORS’ AND OFFICERS’ INSURANCE AND INDEMNITY
The Group has arranged, as provided for under the company’s Constitution, policies of

directors’ and officers’ liability insurance which, with a Deed of Indemnity entered into with

all directors, ensure that generally directors will incur no monetary loss as a result of actions

undertaken by them as directors. Certain actions are specifically excluded, for example, the

incurring of penalties and fines which may be imposed in respect of breaches of the law.

USE OF COMPANY INFORMATION

There were no notices from directors of the company requesting to use company information

received in their capacity as directors which would not otherwise have been available to them.

CREDIT RATING

The company does not currently have an external credit rating status.

DONATIONS

Please refer to Note 5 of the Financial Statements for the Group’s donations in the financial

year to 31 March 2018.

ANNUAL SHAREHOLDERS’ MEETING

The company’s 2018 annual shareholders’ meeting will be held at the Guineas Ballroom,

Ellerslie Event Centre, Auckland, New Zealand on Thursday, 23 August 2018 at 2pm (NZST).

STOCK EXCHANGE LISTINGS

The company’s shares were listed on the NZX Main Board on 14 November 2001. The

company’s shares were listed on the ASX on 21 November 2001. On 20 June 2016 Fisher &

Paykel Healthcare changed its admission category to an ASX Foreign Exempt Listing. As part of

this change, the company is still required to comply with the NZX Main Board Listing Rules but

is not required to comply with many of the ASX listing rules. For the purposes of ASX Listing

Rule 1.15.3, the company confirms that is has complied with the NZX listing rules during the

year ended 31 March 2018.

There is no current on-market buy-back of the company’s ordinary shares and during the year

ended 31 March 2018 none of the company’s ordinary shares were purchased on-market under

or for the purposes of an employee incentive scheme or to satisfy the entitlements of holders

of options or other rights to acquire ordinary shares granted under an employee incentive

scheme. The company does not have any restricted securities or securities subject to voluntary

escrow on issue.

INCORPORATION AND LIMITATIONS ON THE ACQUISITION OF SHARES

The company is incorporated in New Zealand and is not subject to Chapters 6, 6A, 6B and

6C of the Australian Corporations Act 2001. In general, securities in the company are freely

transferable and the only significant restrictions or limitations in relation to the acquisition of

securities are those imposed by the New Zealand Takeovers Code, the Overseas Investment

Act 2005 (NZ), and the Commerce Act 1986 (NZ). The company does not impose additional

ownership restrictions.

CURRENT NZX WAIVERS

No waivers were sought from or granted by either of the NZX Main Board or ASX Listing Rules

within the 12 month period preceding the balance date of the company. During the same period

the company relied on the following three waivers previously granted by the NZX to issue

options under its share option plans, performance share rights under its performance share

rights plan and shares under its share purchase plans:

(1) waiver from NZX Main Board Listing Rule 7.1.10 and 7.1.16 in respect of the issue of options

under the company’s share options plans (granted 19 August 2011);

(2) waiver from NZX Main Board Listing Rule 7.1.10, 7.1.16 and 8.1.7 in respect of the company’s

performance share rights plan (granted 7 August 2012).

DISCIPLINARY ACTION TAKEN BY THE NZX OR THE ASX

Neither the NZX nor the ASX has taken any disciplinary action against the company during the

year ended 31 March 2018.

SHARE ISSUES

During the year ended 31 March 2018:

• 946,443 shares were issued under the company’s dividend reinvestment plan;

• 182,982 shares were issued under approved employee share purchase schemes;

• 138,619 shares were issued under employee share option plans upon the exercise of

previously granted share options;

• 1,727,514 shares were issued under employee share option plans using the Cancellation Offer

Facility as approved by shareholders on 12 August 2004;

• 548,270 shares were issued under the employee share rights plan upon exercise of

previously granted performance share rights;

• 1,119,685 share options were issued under an employee share option plan; and

• 408,183 performance share rights were issued under a performance share rights plan.

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 201885Fisher & Paykel Healthcare Corporation Limited

DISTRIBUTION OF SHAREHOLDERS AND HOLDINGS
As disclosed in Note 18 of the Financial Statements, there were 4,827,988 options on issue to 503 employees and 1,231,313 performance share rights on issue to 503 employees as at 31 March 2018.

The company only has one class of shares on issue, ordinary shares, and these shares are listed on the NZX Main Board and ASX. There are no other classes of equity security currently on issue.

The company’s ordinary shares each carry a right to vote on any resolution at a meeting of shareholders. Holders of ordinary shares may vote at a meeting in person, or by proxy, representative or

attorney. Voting may be conducted by voice, by show of hands, or poll. There are no voting rights attaching to options or performance share rights. As at 30 April 2018 the company has not carried

out any issues of securities approved for the purposes of Item 7 of section 611 of the Australian Corporations Act 2001.

Size of Shareholding

Number of

holders%

Number of

Ordinary Shares%

1 to 1,000

7,51333.63,466,5510.6

1,001 to 5,000

10,27946.025,218,3164.4

5,001 to 10,000

2,65511.918,963,6573.3

10,001 to 50,000

1,6907.531,856,5785.6

50,001 to 100,000

1030.57,072,1781.2

100,001 and over1160.5484,735,99284.9

Total22,356100.0571,313,272100.0

The details set out above are as at 30 April 2018.

SUBSTANTIAL PRODUCT HOLDERS

According to company records and notices given under the Financial Markets Conduct Act 2013 there were no substantial product holders in ordinary shares (being the only class of quoted voting

products) of the company as at 31 March 2018.

The total number of ordinary shares (being the only class of quoted voting products) of the company on issue at 31 March 2018 was 571,230,264 ordinary shares and at 30 April 2018 was 571,313,272

ordinary shares.

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited86

PRINCIPAL SHAREHOLDERS
The names and holdings of the twenty largest registered shareholders in the company as at 30 April 2018 were:

Shareholder

1

Ordinary Shares%

HSBC Nominees (New Zealand) Limited 73,360,787 12.8

HSBC Custody Nominees (Australia) Limited 53,284,863 9.3

HSBC Nominees (New Zealand) Limited 50,758,604 8.9

JPMORGAN Chase Bank 49,713,386 8.7

J P Morgan Nominees Australia Limited 29,846,073 5.2

Citibank Nominees (NZ) Ltd 28,910,718 5.1

New Zealand Superannuation Fund Nominees Limited 14,217,802 2.5

Accident Compensation Corporation 13,918,732 2.4

National Nominees Limited 13,905,013 2.4

Tea Custodians Limited 13,593,077 2.4

Citicorp Nominees Pty Limited 10,224,132 1.8

Custodial Services Limited 9,604,374 1.7

Cogent Nominees Limited 8,729,859 1.5

FNZ Custodians Limited 8,366,027 1.5

Premier Nominees Limited 6,495,637 1.1

Bnp Paribas Noms Pty Ltd 6,035,127 1.1

Bnp Paribas Nominees NZ Limited 5,871,054 1.0

Custodial Services Limited 5,795,120 1.0

Forsyth Barr Custodians Limited 5,555,853 1.0

JBWERE (NZ) Nominees Limited 4,668,055 0.8

1 In the above table, the shareholding of New Zealand Central Securities Depository Limited (NZCSD) has been re-allocated to the underlying beneficial owners.

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 201887Fisher & Paykel Healthcare Corporation Limited

DISCLOSURE OF INTERESTS BY DIRECTORS
Directors’ certificates to cover entries in the company’s interests register in respect of remuneration, insurance, indemnities, dealing in the company’s shares, and other interests have been disclosed

as required by the Companies Act 1993.

DIRECTORS’ SHAREHOLDINGS

Directors held interests in the following ordinary shares in the company as at 31 March 2018:

Name OwnershipOrdinary Shares

Tony CarterBeneficial74,962

Lewis Gradon

1

Beneficial546,786

Michael Daniell

2

Beneficial969,592

Pip GreenwoodBeneficial3,800

Arthur MorrisBeneficial29,467

Donal O’DwyerBeneficial67,467

Scott St JohnBeneficial13,256

1 Lewis Gradon also had a beneficial interest in 336,364 options issued under the 2003 Share Option Plan and a beneficial interest in 90,598 performance share rights issued under the Performance Share

Rights Plan.

2 Michael Daniell also had a beneficial interest in 230,000 options issued under the 2003 Share Option Plan and a beneficial interest in 30,000 performance share rights issued under the Performance Share

Rights Plan.

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited88

SHARE DEALINGS BY DIRECTORS
In accordance with the Companies Act 1993 and the Financial Markets Conduct Act 2013, the Board has received disclosures from the directors named below of acquisitions or dispositions of relevant

interests (as defined in the Financial Markets Conduct Act 2013) in the company between 1 April 2017 and 31 March 2018, and details of those dealings were entered in the company’s interests register.

NameTransactionNumber of sharesPrice per shareDate

Tony CarterPurchase of ordinary shares under DRP¹47$11.22177 July 2017

Purchase of ordinary shares under DRP647$11.12847 July 2017

Purchase of ordinary shares under DRP30$13.801320 December 2017

Purchase of ordinary shares under DRP423$13.363520 December 2017

Lewis GradonSale of ordinary shares30,000$10.443029 May 2017

Share issue for cancellation of 70,000 options47,293$11,00528 June 2017

Sale of ordinary shares280,000$11.244117 July 2017

Exercise of 30,000 performance share rights30,000–31 August 2017

Granted 111,364 options––5 September 2017

Granted 40,598 performance share rights ––5 September 2017

Sale of ordinary shares17,000$13.350013 December 2017

Share issue for cancellation of 62,000 options45,627$13,519013 December 2017

Michael DaniellSale of ordinary shares20,000$10.191424 May 2017

Sale of ordinary shares20,000$10.107424 May 2017

Sale of ordinary shares25,000$10.644030 May 2017

Sale of ordinary shares25,000$10.670030 May 2017

Share issue for cancellation of 125,000 options 90,287$10.680431 May 2017

Sale of ordinary shares30,000$11.580025 August 2017

Sale of ordinary shares20,000$11.580325 August 2017

Exercise of 50,000 performance share rights50,000–1 September 2017

Sale of ordinary shares25,000$12.60628 September 2017

Sale of ordinary shares20,000$12.580011 September 2017

Sale of ordinary shares28,000$12.891815 September 2017

Share issue for cancellation of 100,000 options72,432$12.9497 15 September 2017

Sale of ordinary shares20,000$13.400012 December 2017

Share issue for cancellation of 25,000 options18,398$13,5190 13 December 2017

Sale of ordinary shares30,000$13.700015 December 2017

Lindsay GillandersSale of ordinary shares100,000$13.074330 November 2017

Arthur MorrisPurchase of ordinary shares under DRP88$11.08987 July 2017

Purchase of ordinary shares under DRP57$13.358220 December 2017

Purchase of ordinary shares3,243$13.266322 March 2018

Purchase of ordinary shares4,257$13.103123 March 2018

Purchase of ordinary shares12,500$13.061126 March 2018

Donal O’DwyerPurchase of ordinary shares under DRP671$11.10977 July 2017

Purchase of ordinary shares under DRP439$13.359820 December 2017

Scott St JohnPurchase of ordinary shares under DRP123$11.10977 July 2017

Purchase of ordinary shares under DRP80$13.410520 December 2017

1 DRP means the company’s dividend reinvestment plan, available for NZ and Australian resident shareholders. For more information: https://www.fphcare.co.nz/our-company/investor/dividend-information/

dividend-reinvestment-plan/.

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 201889Fisher & Paykel Healthcare Corporation Limited

GENERAL DISCLOSURE OF INTERESTS BY DIRECTORS
In accordance with Section 140(2) of the Companies Act 1993, the directors named below have made a general disclosure of interest by a general notice disclosed to the Board and entered in the

company’s interests register. General notices given by directors which remain current as at 31 March 2018 are as follows:

NameEntityRelationship

Tony CarterAir New Zealand LimitedChair

Blues Management LimitedChair

Fletcher Building Limited Director

Fisher & Paykel Healthcare Employee Share Purchase Trustee LimitedDirector

ANZ Bank New Zealand Limited Director

Loughborough Investments LimitedDirector & Shareholder

Avonhead Mall LimitedDirector & Shareholder

Antony Carter Family Trust No 2 Trustee

Foodstuffs Auckland Perpetuation TrustTrustee

Foodstuffs Auckland Protection TrustTrustee

Maurice Carter Charitable TrustTrustee

Tony and Frances Carter Family TrustTrustee

Capital Solutions LimitedAdvisor

Capital Training LimitedAdvisor

Lewis GradonFisher & Paykel Healthcare Employee Share Purchase Trustee LimitedDirector

Other company subsidiaries as listed in the section ‘Subsidiary Company Directors’ of this Annual ReportDirector

Michael DaniellMedical Technologies Centre of Research ExcellenceChair

Tait LimitedDirector

MRCF Pty LimitedDirector

MRCF IIF GP Pty LimitedDirector

Council of the University of AucklandCouncil member

Lindsay Gillanders Auckland Packaging Company LimitedChair

(retired)LRS Management LimitedDirector

Rangatira LimitedDirector

Bio-Strategy Holdings LimitedDirector

Black Magic Tackle LimitedDirector

Black Magic Tackle IP LimitedDirector

Pip GreenwoodRussell McVeaghPartner

Spark New Zealand LimitedDirector

Auckland Writers Festival TrustTrustee

Rakino TrustTrustee

Theresa Gattung Investment TrustTrustee

Milbrook 7th TrustTrustee

Oriental TrustTrustee

Portia TrustTrustee

Geraldine McBrideNational Australia Bank LimitedDirector

Sky Network Television LimitedDirector

MyWave Holdings LimitedDirector

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited90

NameEntityRelationship
Arthur MorrisMercy Healthcare Auckland LimitedDirector

Southern Cross Hospitals LimitedDirector

Auckland School of Medicine FoundationTrustee

Southern Cross Health TrustTrustee

Donal O’DwyerAtcor Medical Pty LimitedChair

Cochlear LimitedDirector

Mesoblast LimitedDirector

nib Holdings LimitedDirector

Scott St JohnTe Awanga Terraces LimitedDirector

Fonterra Cooperative Group LimitedDirector

Hutton Wilson Nominees LimitedDirector

Captain Cook Nominees LimitedDirector

NEXT FoundationDirector

Fonterra Shareholders FundDirector

Mercury NZ LimitedDirector

First NZ Capital Holdings LimitedDirector

St John Family TrustBeneficiary

Macleod TrustBeneficiary

Council of the University of AucklandChancellor

Butland Medical FoundationTrustee

ENTRIES RECORDED IN THE INTERESTS REGISTER

Except for disclosures made elsewhere in this Annual Report, there have been no entries in the

company’s interests register made during the year ended 31 March 2018.

No entries were made in the interests register of any subsidiary of the company during the year

ended 31 March 2018.

SUBSIDIARY COMPANY INFORMATION

Section 211(2) of the Companies Act 1993 requires the company to disclose, in relation to its

subsidiaries, the total remuneration and value of other benefits received by directors and

former directors, and particulars of entries in the interests registers made, during the year

ended 31 March 2018.

As at 31 March 2018, all directors of subsidiaries were full-time employees of the Group, with

the exception of:

(a) Tony Carter who is a director of Fisher & Paykel Healthcare Employee Share Purchase

Trustee Limited.

(b) Lawrence Gibbons who is a director of Fisher & Paykel Healthcare S.A. de C.V. (Mexico).

(c) Alex Koshy who is a director of Fisher & Paykel Healthcare India Private Limited (India).

Tony Carter and Lawrence Gibbons do not receive any remuneration or other benefits for their

roles as directors of the above subsidiaries. In the year end 31 March 2018, Alex Koshy received

NZ$6,936.92 for his role as a director of Fisher & Paykel Healthcare India Private Limited.

No employee of the Fisher & Paykel Healthcare Group who is appointed as a director of Fisher

& Paykel Healthcare Corporation Limited or its subsidiaries receives or retains any remuneration

or other benefits in his or her capacity as a director. The remuneration and other benefits of

such employees and former employees (received as employees) totalling NZ$100,000 or more

during the year ended 31 March 2018 are included in the relevant bandings for remuneration

disclosed in the ‘Employee Remuneration’ section of this Annual Report.

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 201891Fisher & Paykel Healthcare Corporation Limited

Fisher & Paykel Healthcare India Private Limited (India)
Lewis Gradon, Paul Shearer, David Boyle, Alex Koshy¹

Fisher & Paykel Healthcare K.K. (Japan)

Lewis Gradon, Paul Shearer, Hideo Goto

Fisher & Paykel Healthcare S.A. de C.V. (Mexico)

Lewis Gradon, Andrew Somervell, Lawrence Gibbons

Fisher & Paykel Healthcare Mexico S.A. de C.V. (Mexico)

Lewis Gradon, Paul Shearer, Bryan Peterson

Fisher & Paykel Healthcare Mexico Properties S.A. de C.V. (Mexico)

Lewis Gradon, Andrew Somervell, Tony Barclay

Limited Liability Company Fisher & Paykel Healthcare (Russia)

Lewis Gradon, Paul Shearer, Bryan Peterson, Anatoly Filippov

Fisher & Paykel Healthcare AB (Sweden)

Lewis Gradon, Paul Shearer, Patrick McSweeny, Ian Hopkinson

Fisher Paykel Sağlık Ürünleri Ticaret Limited Şirketi (Turkey)

Lewis Gradon², Paul Shearer, Patrick McSweeny

Fisher & Paykel Healthcare Limited (UK)

Lewis Gradon, Paul Shearer, Nicholas Connolly, Patrick McSweeny

Fisher & Paykel Holdings Inc. (USA)

Lewis Gradon, Paul Shearer, Tony Barclay

Fisher & Paykel Healthcare Inc. (USA)

Lewis Gradon, Paul Shearer, Justin Callahan

Fisher & Paykel Healthcare Distribution Inc.

Lewis Gradon

1 Alex Koshy was appointed to replace Thekkanathu Paily Bastin as a director during the year 1 April

2017 – 31 March 2018.

2 Lewis Gradon was appointed to replace Michael Daniell as a director during the year 1 April 2017

– 31 March 2018.

The persons who held office as directors of subsidiary companies at 31 March 2018 were

as follows:

Fisher & Paykel Healthcare Limited (NZ)

Lewis Gradon, Paul Shearer, Tony Barclay

Fisher & Paykel Healthcare Properties Limited (NZ)

Lewis Gradon, Paul Shearer, Tony Barclay

Fisher & Paykel Healthcare Treasury Limited (NZ)

Lewis Gradon, Paul Shearer, Tony Barclay

Fisher & Paykel Healthcare Asia Limited (NZ)

Lewis Gradon, Paul Shearer, Tony Barclay

Fisher & Paykel Healthcare Asia Investments Limited (NZ)

Lewis Gradon, Paul Shearer, Tony Barclay

Fisher & Paykel Healthcare Americas Investments Limited (NZ)

Lewis Gradon, Paul Shearer, Tony Barclay

Fisher & Paykel Healthcare Employee Share Purchase Trustee Limited (NZ)

Tony Carter, Lewis Gradon, Tony Barclay

Fisher & Paykel Healthcare Pty Limited (Australia)

Lewis Gradon, Paul Shearer, David Boyle

Fisher & Paykel do Brasil Ltda (Brazil)

Brazilian law does not require directors. Decision making authority lies with the directors of

its shareholders.

Fisher & Paykel Healthcare Limited (Canada)

Lewis Gradon, Paul Shearer, Justin Callahan

Fisher & Paykel Healthcare (Guangzhou) Limited (China)

Lewis Gradon, Paul Shearer, David Boyle, Zhiping Hou

Fisher & Paykel Healthcare Colombia S.A.S.

Legal Representatives: Bryan Peterson, James Tuck

Fisher & Paykel Healthcare SAS (France)

Lewis Gradon, Paul Shearer, Patrick McSweeny, Ian Hopkinson

Fisher & Paykel Holdings GmbH (Germany)

Ian Hopkinson, Patrick McSweeny

Fisher & Paykel Healthcare Limited (Hong Kong)

Lewis Gradon, Paul Shearer, David Boyle, Zhiping Hou

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited92

GROUP STRUCTURE
All subsidiary companies in the Fisher & Paykel Healthcare group (detailed below) are

ultimately 100% owned by Fisher & Paykel Healthcare Corporation Limited.

Fisher & Paykel Healthcare Corporation Limited* Owns:

Fisher & Paykel Healthcare Limited (NZ)*

Fisher & Paykel Healthcare Treasury Limited (NZ)*

Fisher & Paykel Healthcare Employee Share Purchase Trustee Limited (NZ)

Fisher & Paykel Healthcare Asia Limited (NZ)

Fisher & Paykel Healthcare Americas Investments Limited (NZ)

Fisher & Paykel Healthcare Pty Limited (Australia)

Fisher & Paykel Healthcare Limited (UK)

Fisher & Paykel Holdings Inc. (USA)

Fisher & Paykel do Brasil Ltda (Brazil)

Fisher & Paykel Healthcare (Guangzhou) Limited (China)

Fisher & Paykel Healthcare Limited (Canada)

Fisher & Paykel Healthcare Limited* (NZ) Owns:

Fisher & Paykel Healthcare Properties Limited (NZ)*

Fisher & Paykel Healthcare Asia Limited (NZ) Owns:

Fisher & Paykel Healthcare Asia Investments Limited (NZ)

Fisher & Paykel Healthcare Asia Investments Limited (NZ) Owns:

Fisher & Paykel Healthcare India Private Limited (India)

Fisher & Paykel Healthcare K.K. (Japan)

Fisher & Paykel Healthcare Limited (Hong Kong)

Fisher & Paykel Healthcare Americas Investments Limited (NZ) Owns:

Fisher & Paykel Healthcare S.A. de C.V. (Mexico)

Fisher & Paykel Healthcare Colombia S.A.S (Colombia)

Fisher & Paykel Healthcare Mexico S.A. de C.V. (Mexico)

Fisher & Paykel Healthcare Mexico Properties S.A. de C.V. (Mexico)

Fisher & Paykel Healthcare Limited (UK) Owns:

Fisher & Paykel Healthcare SAS (France)

Fisher & Paykel Holdings GmbH (Germany)

Fisher & Paykel Healthcare AB (Sweden)

Fisher Paykel Sağlık Ürünleri Ticaret Limited Şirketi (Turkey)

Limited Liability Company Fisher & Paykel Healthcare (Russia)

Fisher & Paykel Holdings Inc. (USA) Owns:

Fisher & Paykel Healthcare Inc. (USA)

Fisher & Paykel Healthcare Distribution Inc. (USA)

* Companies operating under a Negative Pledge Deed

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 201893Fisher & Paykel Healthcare Corporation Limited

DIRECTORS’ DETAILS
The persons holding office as directors of the company at any time during, or since the end of,

the year ended 31 March 2018 are as follows:

Tony CarterChair, Non-Executive, Independent

Lewis GradonManaging Director and Chief Executive Officer

Michael DaniellNon-Executive

Lindsay Gillanders

1

Non-Executive, Independent

Pip Greenwood

2

Non-Executive, Independent

Geraldine McBrideNon-Executive, Independent

Arthur MorrisNon-Executive, Independent

Donal O’DwyerNon-Executive, Independent

Scott St JohnNon-Executive, Independent

1 Retired from Board on 24 August 2017.

2 Appointed to Board on 1 June 2017.

EXECUTIVES’ DETAILS

Lewis GradonManaging Director and Chief Executive Officer

Paul ShearerSenior Vice President – Sales & Marketing

Tony BarclayChief Financial Officer

Winston FongVice President – Surgical Technologies

Nicholas Fourie Vice President – Information & Communication Technology

Debra Lumsden Vice President – Human Resources

Jonathan RhodesGeneral Manager – Supply Chain, Facilities and Environment

Brian SchultzVice President – Quality & Regulatory Affairs

Andrew SomervellVice President – Products & Technology

CORPORATE GOVERNANCE AND STATUTORY INFORMATION CONTINUED

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited94

Constant Currencyis a way to measure performance of a company without any
distortion from changes in foreign exchange rates

COPDChronic Obstructive Pulmonary Disease

CPAPContinuous Positive Airway Pressure

DRPDividend Reinvestment Plan

ERPEnterprise Resource Planning

FDAUnited States Food & Drug Administration

IPIntellectual Property

NHFNasal high flow

OSAObstructive Sleep Apnea

R&DResearch and Development

RACRespiratory and Acute Care

SG&ASales, General and Administrative

Annual Report 201895Fisher & Paykel Healthcare Corporation Limited

GLOSSARY

GRI CONTENT INDEX
DisclosureDescriptionLocation

GRI 102General

Disclosures

Organisational profile

102-1Name of the

organisation

Cover

102-2Activities, brands,

products, and

services

Annual Report: pp. 28-29

102-3Location of

headquarters

Annual Report: p. 97

102-4Location of

operations

Annual Report: p. 7

102-5Ownership and

legal form

Annual Report: pp. 77-93

102-6Markets servedAnnual Report: p. 7

102-7Scale of the

organisation

Annual Report: p. 7

102-8Information on

employees and

other workers

Fisher & Paykel Healthcare in Numbers

Available online at:

https://annualreport.fphcare.com

102-9Supply chainSupply chain and sustainable procurement

www.fphcare.co.nz/sustainability

102-10Significant

changes to the

organisation and

its supply chain

None

102-11Precautionary

Principle or

approach

We support a precautionary approach towards

environmental management. While we see little

apparent risk for our own operations, we do see

an opportunity to help our customers manage

this risk through effective product lifecycle

management and sustainable design.

102-12External initiativesCaring for our people

www.fphcare.co.nz/sustainability

102-13Membership of

associations

Our communities

www.fphcare.co.nz/sustainability

DisclosureDescriptionLocation

Strategy

102-14Statement from

senior decision

maker

Annual Report: pp. 16-19

Ethics and integrity

102-16Values, principles,

standards,

and norms of

behaviour

Code of Conduct. Available online at:

www.fphcare.co.nz/corporategovernance

Governance

102-18Governance

structure

Corporate Governance Statement 2018.

Available online at: www.fphcare.co.nz/

corporategovernance

Stakeholder

engagement

102-40List of stakeholder

groups

Annual Report: p. 10

102-41Collective

bargaining

agreements

Fisher & Paykel Healthcare in Numbers.

Available online at:

https://annualreport.fphcare.com

102-42Identifying

and selecting

stakeholders

Annual Report: p. 10

102-43Approach to

stakeholder

engagement

Annual Report: p. 10

102-44Key topics and

concerns raised

Annual Report: pp. 10-11

Reporting practice

102-45Entities

included in the

consolidated

financial

statements

Annual Report: p.94

102-46Defining report

content and topic

Boundaries

Annual Report: pp. 10-11

102-47List of material

topics

Annual Report: pp. 10-11

This report references the guidelines and principles set out by the Global Reporting Initiative.

Below is a list of the standards that have been applied.

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited96

DisclosureDescriptionLocation
102-48Re-statements of

information

We have reviewed our incident reporting

processes and lag indicator (LTI, MTI, RWI)

definitions to align with internationally

recognised standards. As a result, our TRIFR

& LTIFR for FY16, FY17 and FY18 have been

recalculated to more accurately reflect

improvements in our global reporting process.

Visit: https://annualreport.fphcare.com

102-49Changes in

reporting

No changes in reporting

102-50Reporting periodCover

102-51Date of most

recent report

Cover

102-52Reporting cycleCover

102-53Contact point

for questions

regarding the

report

investor@fphcare.co.nz

102-54Claims of

reporting in

accordance with

the GRI Standards

Annual Report: pp. 10-11 and p. 97

102-55GRI content indexAnnual Report: pp. 97-98

102-56External

assurance

No external assurance for non-financial

disclosures

External assurance for financial statements

(See Annual Report: pp.73-75)

GRI CONTENT INDEX CONTINUED

Annual Report 201897Fisher & Paykel Healthcare Corporation Limited

GRI CONTENT INDEX CONTINUED
GRI 400 Social

standard series

GRI 401: Employment

GRI 103Management approach 2018Our people

https://annualreport.fphcare.com

Annual Report: pp. 82-83

Caring for our people

www.fphcare.co.nz/sustainability

401-1New employee hires and

employee turnover

Fisher & Paykel Healthcare

in Numbers. Available online at:

https://annualreport.fphcare.com

GRI 403:

Occupational health

and safety

GRI 103Management approach 2018Health and safety

www.fphcare.co.nz/sustainability

403-2Types of injury and rates of injury,

occupational diseases, lost days,

and absenteeism, and number of

work-related fatalities

Fisher & Paykel Healthcare

in Numbers. Available online at:

https://annualreport.fphcare.com

GRI 404: Training

and education

GRI 103Management approach 2018Caring for our people

www.fphcare.co.nz/sustainability

https://annualreport.fphcare.com

404-1Average hours of training per

year per employee

Fisher & Paykel Healthcare in

Numbers. Available online at:

https://annualreport.fphcare.com

GRI 416: Customer

Health and Safety

GRI 103Management approach 2018www.fphcare.co.nz/sustainability

416-2Incidents of non-compliance

concerning the health and safety

impacts of products and services

No instances of non-compliance.

SPECIFIC STANDARD DISCLOSURES

DisclosureDescriptionLocation

GRI 200 Economic

standard series

GRI 201: Economic

performance

GRI 103Management approach 2018Annual Report: pp. 35-37

201-1Direct economic value generated

and distributed

Annual Report: pp. 35-72

GRI 205: Anti-

corruption

GRI 103Management approach 2018Ethics and legal compliance

www.fphcare.co.nz/sustainability

205-3Confirmed incidents of

corruption and actions taken

Ethics and legal compliance

www.fphcare.co.nz/sustainability

Annual Report 2018Fisher & Paykel Healthcare Corporation Limited98

DIRECTORY
DIRECTORY

In New Zealand:

The details of the company’s principal administrative and registered office are:

Physical address: 15 Maurice Paykel Place, East Tamaki,

Auckland 2013, New Zealand

Telephone: +64 9 574 0100

Facsimile: +64 9 574 0158

Postal address: PO Box 14348, Panmure,

Auckland 1741, New Zealand

Internet address: www.fphcare.com

Email: investor@fphcare.co.nz

In Australia:

The details of the company’s registered office are:

Physical address: 19-31 King Street, Nunawading, Melbourne,

Victoria 3131, Australia

Telephone: +61 3 9871 4900

Postal address: PO Box 159, Mitcham,

Victoria 3132, Australia

SHARE REGISTER

In New Zealand:

Link Market Services Limited

Physical address: Level 11, Deloitte Centre,

80 Queen Street, Auckland 1010, New Zealand

Postal address: PO Box 91976, Auckland 1142, New Zealand

Facsimile: +64 9 375 5990

Investor enquiries: +64 9 375 5998

Internet address: www.linkmarketservices.co.nz

Email: enquiries@linkmarketservices.co.nz

In Australia:

Link Market Services Limited

Physical address: Level 12, 680 George Street,

Sydney, NSW 2000, Australia

Postal address: Locked Bag A14, Sydney South, NSW 1235, Australia

Facsimile: +61 2 9287 0303

Investor enquiries: +61 2 8280 7111

Internet address: www.linkmarketservices.com.au

Email: registrars@linkmarketservices.com.au

Annual Report 201899Fisher & Paykel Healthcare Corporation Limited

Fisher & Paykel Healthcare is a world leader in
medical devices and systems for use in respiratory

care, acute care, surgery and in the treatment of

obstructive sleep apnea.

www.fphcare.com

© 2018 Fisher & Paykel

Healthcare Corporation Limited

Fisher & Paykel Healthcare Corporation Limited

Annual Report 2018

Annual Review
For the year ended 31 March 2018

RECORD OPERATING PROFIT

NZ$M 12%

269.8

RECORD NET PROFIT AFTER TAX

NZ$M 12%

190.2

RECORD OPERATING REVENUE

NZ$M 10%

980.8

TOTAL DIVIDEND FOR YEAR

NZCPS FULLY IMPUTED 9%

21.25

GROSS MARGIN

66.3%

HOSPITAL REVENUE GROWTH

NZ$M 14%

572.1

HOMECARE REVENUE GROWTH

NZ$M 4%

398.1

41%

OF OPERATING REVENUE

The 2018 financial year was another
positive year for our company. We delivered

a record financial result of $190.2 million

net profit after tax, up 12% on the previous

year. Revenue growth was up 10% to

$980.8 million.

Operating revenue in our Hospital product group

grew 14% to a record $572.1 million. This was driven

largely by growth in new applications of 22%, which

is our Optiflow™ nasal high flow therapy, non-invasive

ventilation and surgery products.

It was particularly pleasing to report growth of

27% in new applications in the second half as more

hospitals and clinicians choose to use our Optiflow

nasal high flow therapy to treat a broader range of

patients with respiratory complications.

Revenue growth of 4% in our Homecare product

group was not as strong as the previous few

years, but we are pleased with the response to

our most recently released mask, the F&P Brevida

TM


nasal pillows mask.

Our obstructive sleep apnea (OSA) masks

incorporate market-leading technology and we look

forward to expanding our innovative OSA mask

range later this year.

Dividend

The Board has approved an

increased final dividend for the

year of 12.5cps. This takes the total

dividend for the financial year to

21.25cps, an increase of 9% on the

previous year.

Our products used in home respiratory support

are growing well, although we are still at the very

early stages of the product lifecycle. We are

beginning to see clinical evidence supporting the

use of Optiflow therapy in the home emerging with

encouraging results.

Our global team continues to grow to meet the

increasing demands of the healthcare sector.

We remain dedicated to producing high quality,

innovative medical devices that assist healthcare

providers to deliver outstanding patient care, help

people recover sooner, and where possible, be

treated in the home rather than the hospital.

As healthcare systems strive to balance the need

to provide excellent patient care with the growing

costs of caring for ageing and growing populations,

we will continue to support them with our

technology innovations.

At current exchange rates we expect full year

operating revenue for the 2019 financial year to be

approximately NZ$1.05 billion and net profit after tax

to be approximately NZ$210 million.

Our outlook is exciting and we are looking forward

to another year of positive revenue and earnings

growth. We are well positioned to meet the growing

demand for our products from an increasing

investment in healthcare across the globe.

TONY CARTER, CHAIRMAN

LEWIS GRADON, MANAGING DIRECTOR

AND CHIEF EXECUTIVE OFFICER

Dear Shareholder

Lewis Gradon Tony Carter

Results in brief
OPERATING REVENUE

NZ$ MILLIONS

NET PROFIT AFTER TAX

NZ$ MILLIONS

REVENUE BY PRODUCT GROUP

12 MONTHS TO 31 MARCH 2018

GLOBAL PRODUCT SALES

2018

120+

COUNTRIES

Hospital

Homecare

Distributed & Other

North America

Europe

Asia Pacific

Other

58%

1%

41%

47%

30%

18%

5%

1415161718

623.4

672.3

815.5

894.4

980.8

1415161718

97.1

113.2

143.4

169.2

190.2

+

WELCOMED

significant new clinical research

using our Optiflow

TM

Junior and

myAirvo

TM

products

+

ENCOURAGED

by the publication of 259 new

clinical studies in nasal high flow

therapy in 2017

+

INTRODUCED

F&P SleepStyle

TM

CPAP device,

F&P Nivairo

TM

non-invasive

ventilation mask and Optiflow

Junior 2 into global markets

+

INCLUDED

in the MSCI World investor index

+

CONTINUED

with the global roll out of our

enterprise planning system

(ERP) in Japan, Canada and

Korea

+

PROGRESSED

with our building programmes

in New Zealand and Mexico

+

AWARDED

prestigious product design

awards, such as the Red Dot

award for the F&P Brevida

TM


mask for OSA

+

IMPACTED

the lives of 13 million patients

around the world

HospitalHomecare
For further reading visit:

www.fphcare.co.nz/investor-reports and

https://annualreport.fphcare.com

© 2018 Fisher & Paykel Healthcare Corporation Limited

SHARE REGISTRAR

IN NEW ZEALAND:

Link Market Services Limited

Investor enquiries: +64 9 375 5998

Internet address: www.linkmarketservices.co.nz

Email: enquiries@linkmarketservices.co.nz

IN AUSTRALIA:

Link Market Services Limited

Investor enquiries: +61 2 8280 7111

Internet address: www.linkmarketservices.com.au

Email: registrars@linkmarketservices.com.au

We offer medical devices for

use in the hospital where

patients are receiving invasive

and non-invasive ventilation,

nasal high flow therapy or

undergoing surgery.

Humidity is crucial to respiratory

health and well-being. Our

products incorporate patented

and proprietary technologies

designed to emulate the balance

of temperature and humidity that

occurs naturally in the body.

This approach restores natural

balance and seeks to ensure

optimal outcomes for patients

and their caregivers.

Obstructive sleep apnea

(OSA) occurs when one’s

airway temporarily closes during

sleep, forcing sufferers to wake

either partially or completely

to breathe again. This can occur

up to several hundred times a

night, and if left untreated, can

lead to serious health problems.

Our continuous positive airway

pressure (CPAP) devices and

innovative masks are used to

treat OSA. CPAP therapy keeps

the airway open, and is

recognised as a simple and

effective treatment for OSA.

We also offer products that provide

respiratory support in the home in

the treatment of chronic respiratory

conditions such as chronic

obstructive pulmonary disease.

58%

OF OPERATING REVENUE

41%

OF OPERATING REVENUE

OPERATING REVENUE GROWTH

(NZ$398.1M)

4%

OPERATING REVENUE GROWTH

(NZ$572.1M)

14%

CONSTANT CURRENCY

CONSUMABLE REVENUE GROWTH

FROM NEW APPLICATIONS

22%

CONSTANT CURRENCY REVENUE

GROWTH

4%

Annual Corporate Governance Statement 2018


APPROVED BY THE BOARD OF FISHER & PAYKEL HEALTHCARE CORPORATION LIMITED ON 25 MAY 2018

The Board and management of Fisher & Paykel Healthcare Corporation Limited

(the “company” or “Fisher & Paykel Healthcare”) are committed to ensuring that

the company adheres to best practice governance principles and maintains the

highest ethical standards. The Board regularly reviews and assesses the company’s

governance structures to ensure that they are consistent, both in form and in

substance, with best practice.

The company is listed on both the New Zealand and Australian stock exchanges.

Corporate governance principles and guidelines have been introduced in both

countries. These include the Australian Securities Exchange (ASX) Corporate

Governance Principles and Recommendations, the NZX Main Board Listing Rules

relating to corporate governance and the NZX Corporate Governance Code

(collectively, the “Principles”). The Board considers that the company’s corporate

governance practices and procedures substantially reflect the Principles.

The NZX Listing Rules require the company to report against the NZX Corporate

Governance Code, which came into effect in October 2017. While the company is

an ASX Foreign Exempt Listing and is no longer obliged to report against the ASX’s

Corporate Governance Principles and Recommendations, these continue to inform

the company’s approach to governance.

This statement was approved by the Board on 25 May 2018 and is accurate as at

that date. The company’s annual report for the financial year ended 31 March 2018

(“Annual Report”) incorporates this corporate governance statement by cross-

reference.

The full content of the company’s corporate governance policies, practices and

procedures can be found in the corporate governance section of the company’s

website - www.fphcare.com/corporategovernance (the “Company’s Website”).

PRINCIPLE 1: CODE OF ETHICAL BEHAVIOUR

Codes of Conduct

The company expects its employees and directors to maintain high ethical

standards. A Code of Conduct for the company and a separate Directors’ Code of

Conduct set out these standards.

Both codes address, among other things:

• conflicts of interest;

• receipt of gifts;

• corporate opportunities;

• confidentiality;

• expected behaviours;

• reporting issues regarding possible breaches of the codes, legal obligations

and other polices of the company;

• managing breaches of the code; and

• obligations for a director to act in good faith and in what the director or

employee believes to be the best interests of the company.

Copies of the company’s Code of Conduct and Code of Conduct for Directors can

be found on the Company’s Website. The Code of Conduct is also available on the

company’s internal intranet. The company has developed e-training on the Code of

Conduct, and in 2017 and 2018, this training was undertaken by existing company

employees globally. The e-training is part of induction for new employees.

The company maintains a schedule for regularly reviewing and updating corporate

governance policies and charters. The Code of Conduct was last reviewed on 21

November 2016.

In addition to the Code of Conduct, the company has policies to facilitate the

disclosure and investigation of matters of serious wrongdoing within the company.

The company also has a policy that it does not make corporate level political

donations.

Securities Dealing Policy and Guidelines

The company is committed to complying with legal and statutory requirements

with respect to ensuring directors, officers, contractors and employees do

not trade company securities while in possession of material information. The

Securities Dealing Policy and Guidelines identifies circumstances where directors,

officers, contractors and employees are permitted to trade, or prohibited from

trading, company securities. It describes insider trading laws and highlights the

consequences an individual and the company may face as a result of breaching

these laws.

A copy of the Securities Dealing Policy and Guidelines is available on the Company’s

Website.

PRINCIPLE 2: BOARD COMPOSITION & PERFORMANCE

Board Charter

The business and affairs of the company are managed under the direction of the

Board of Directors. At a general level, the Board is elected by shareholders to:

• establish the company’s objectives;

• manage risks;

• determine the overall policy framework within which the business of the

company is conducted; and

• monitor management’s performance with respect to these matters.

The Board Charter regulates internal Board procedure and describes the Board’s

specific roles and responsibilities. A copy of the Board Charter is available on the

Company’s Website. The Board Charter is reviewed regularly, and was last updated

on 27 September 2016.

The Board delegates management of the day-to-day affairs and responsibilities

of the company to the Chief Executive Officer and the executive to deliver the

strategic direction and goals set by the Board. The specific responsibilities

delegated to management are recorded in the Board Charter and the Delegation

Policy. A summary of the Delegation Policy is available on the Company’s Website.

Annual Corporate Governance Statement 2018Fisher & Paykel Healthcare Corporation Limited1

Nomination and appointment of directors
The number of directors is determined by the Board, in accordance with the

company’s constitution. The constitution requires that there are at least four

directors, and no more than nine directors, and governs the process for the

appointment and removal of directors. A director is appointed by ordinary

resolution of the shareholders although the Board may fill a casual vacancy.

The Board has delegated to the People and Remuneration Committee the

responsibility for recommending candidates to be nominated or re-elected as a

director and candidates for the Board Committees. The People and Remuneration

Committee’s role and procedure is governed by the People and Remuneration

Committee Charter, a copy of which is available on the Company’s Website. The

members of the People and Remuneration Committee are Pip Greenwood (Chair),

Tony Carter, Donal O’Dwyer and Scott St John. All members of the People and

Remuneration Committee are independent directors.

At Board level, diversity allows the company to benefit from a range of different

perspectives, which leads to healthier debate and decision making. As the company

operates in specialised international markets, the Board believes that it is important

to have a Board consisting of members with diverse backgrounds, experience and

skills. The Board also believes that the tenure of each of its members is important as

it seeks to balance independent, institutional knowledge gained through length of

service and the importance of fresh perspectives in decision-making.

The People and Remuneration Committee uses external search firms to assist with

locating possible candidates and gathering relevant information. When searching

for and nominating candidates to act as a director, the People and Remuneration

Committee takes into account such factors as it deems appropriate, including

diversity of gender, background, experience, and qualifications of the candidate,

and the Board skills matrix.

The company undertakes a number of checks before appointing a director and

putting forward to shareholders a candidate for election as a director, and provides

shareholders with information in its possession relevant to a decision on whether or

not to elect or re-elect a director.

The following table summarises the current key skills and experience, and tenure of

the Board.

Skills and

experience

Tony

Carter

Lewis

Gradon

Michael

Daniell

Pip

Greenwood

Geraldine

McBride

Arthur

Morris

Donal

O’Dwyerr

Scott

St

John

Financial

acumen

Sales/

Marketing

Engineering/

Science/

Technology/

Manufacturing

Medicine/

Medical Device

Legal/

Regulatory

Governance

International

Business

Experience

Tenure (years)7. 5216.5*14.5105.52.5

*Michael Daniell was appointed as a Non-executive director on 1 April 2016 following his retirement as

Managing Director and Chief Executive Officer.

Note that the Board considers that some directors will have greater expertise

in certain areas than others, but have regarded directors who have at least the

minimum required level of skill and experience in this area as the basis for the table

above.

Further information about the company’s policies for the appointment and selection

of new directors is available on the Company’s Website.

Written agreements with directors

Upon appointment, non-executive directors are issued a letter setting out the terms

and conditions of their appointment. This includes information about:

• the role of a director;

• expected time commitments;

• term of appointment;

• remuneration entitlements;

• indemnity and insurance arrangements;

• disclosure of relevant interests;

• ability to seek independent professional advice regarding discharge of

director’s responsibilities; and

• access to company information.

A copy of the standard form of this letter is available on the Company’s Website.

The Chief Executive Officer has an employment agreement setting out his roles and

conditions of employment.

Annual Corporate Governance Statement 2018Fisher & Paykel Healthcare Corporation Limited2

Independence of directors
The Board currently comprises eight directors, being Tony Carter, Lewis Gradon,

Michael Daniell, Pip Greenwood, Geraldine McBride, Arthur Morris, Donal O’Dwyer

and Scott St John. Lewis Gradon is the only executive director on the Board, and the

other seven directors are non-executive directors.

The Chair of the Board is Tony Carter. The roles of Chair of the Board and Chief

Executive Officer are held by separate individuals. The Board’s Charter provides

that the Chair is required to be an independent director and may not be the Chief

Executive Officer.

The factors that the company will take into account when assessing the

independence of its directors are set out in its Board Charter, a copy of which is

available on the Company’s Website. No quantitative materiality thresholds have

been adopted by the company because it was considered more appropriate to

determine independence on a case by case basis.

After consideration of these factors, the company is of the view that:

1. No director is a substantial shareholder of the company or an officer of, or

otherwise associated directly with, a substantial shareholder of the company.

2. Michael Daniell and Lewis Gradon are directors who, within the last three years,

have been employed in an executive capacity by the company or another group

member, or have been a director after ceasing to hold any such employment.

3. No director has been a principal of a material professional adviser or a material

consultant to the company or another group member, or an employee materially

associated with such service provider, within the last three years.

4. No director is a material supplier or customer of the company or other group

member, or an officer of, or otherwise associated directly or indirectly with, a

material supplier or customer.

5. No director has a material contractual relationship with the company or another

group member other than as a director of the company.

6. No director has served on the Board for a period which could, or could

reasonably be perceived to, materially interfere with the director’s ability to act

in the best interests of the company.

7. All directors are free from any interest or any business or other relationship

which could, or could reasonably be perceived to, materially interfere with the

director’s ability to act in the best interests of the company.

Based on these assessments, the company considers that six of the directors are

independent directors, namely Tony Carter (Chair), Pip Greenwood, Geraldine

McBride, Arthur Morris, Donal O’Dwyer and Scott St John.

Information about the experience, length of service, independence, and relevant

interests of each director is set out in the “Board of Directors” section of the Annual

Report.

Diversity Policy

Diversity is recognised and respected at Fisher & Paykel Healthcare. The company

has a Diversity Policy which provides that the Board will set measurable objectives

for diversity.

The People and Remuneration Committee is responsible for setting diversity

objectives and monitoring progress towards achieving these. The Committee’s

roles and responsibilities in this regard are set out in the People and Remuneration

Committee Charter.

Information about diversity at Fisher & Paykel Healthcare, including progress

towards achieving its objectives and the respective proportions of men and women

across the company, can be found in the “Diversity” section of the Annual Report.

The Diversity Policy, People and Remuneration Committee Charter, and the Annual

Report are available on the Company’s Website.

Induction and continuing development of directors

A formal induction programme is available to new directors to ensure that they

have a working knowledge of the company. The programme includes one-on-one

meetings with management and a tour of the company’s research and development

and manufacturing facilities. All directors are regularly updated on relevant industry

and company issues. From time to time the Board may also undertake educational

trips to receive briefings from customers and visit operations of the company

outside of New Zealand. There is an on-going programme of presentations to the

Board by all business units.

All directors are members of the Institute of Directors (or overseas equivalent), and

attend training sessions to remain current on their duties as directors. The company

also arranges training for directors and management on specific issues as the need

arises.

Board performance

The Board has a Performance Evaluation Policy in place relating to the performance

of the Board, the Board Committees and individual directors. A summary of the

company’s Performance Evaluation Policy is available on the Company’s Website.

The Performance Evaluation Policy, in accordance with the Board Charter, requires

the Board to undertake a two-yearly performance evaluation of itself that:

• compares the performance of the Board with the requirements of its Charter;

• reviews the performance of the Board Committees;

• sets forth the goals and objectives of the company for the upcoming year; and

• effects any improvements to the Board Charter deemed necessary or

appropriate.

The Board has engaged an external consulting company to facilitate the Board’s

performance evaluation during 2018.

The company’s senior executives are also subject to regular performance reviews.

The performance of senior executives is reviewed by the Chief Executive Officer

who meets with each senior executive to discuss their performance, as measured

against key performance targets (both financial and non-financial) previously

established and agreed with that executive.

Annual Corporate Governance Statement 2018Fisher & Paykel Healthcare Corporation Limited3

Board meetings
Normally, the Board holds eight formal meetings a year. One of those meetings is

typically focused on reviewing the company’s business plan and budget, and at a

separate meeting the long-term strategic plan is considered. The Board also meets

with senior executives to consider matters of strategic importance.

Details of attendance at Board and Committee meetings during the year ended 31

March 2018 are contained in the Annual Report.

Role of the Company Secretary

The Company Secretary reports directly to the Board, through the Chair, on all

matters to do with the proper functioning of the Board.

PRINCIPLE 3: BOARD COMMITTEES

Responsibilities of Committees

The Board has three permanent Committees which support the Board by working

with management on relevant issues at a suitably detailed level and then reporting

back to the Board. These are:

• Audit & Risk Committee;

• People and Remuneration Committee; and

• Quality, Safety and Regulatory Committee.

The People and Remuneration Committee was formed in May 2018 as a result of

the Board’s decision to amalgamate the Remuneration and Human Resources

Committee and the Nomination Committee.

Each of these Committees has a charter setting out the Committee’s objectives,

procedures, composition and responsibilities. Copies of these charters are available

on the Company’s Website. The company reports on attendance at Committee

meetings in the Annual Report.

Audit & Risk Committee

The primary function of the Audit & Risk Committee is to assist the Board in fulfilling

its responsibilities relating to the company’s risk management and internal control

framework, the integrity of its financial reporting, and the company’s internal and

external auditing processes and activities. The Audit & Risk Committee has an

annual work plan and monthly reporting to the Board which enables it to properly

and regularly inform the Board monthly on significant financial matters relating to

the company.

Under the Audit & Risk Committee Charter, the Committee must be made up of

non-executive directors, the majority of whom must be independent. Further, the

Chair of the Committee must be an independent director and cannot be the Chair

of the Board. The current members of the Audit & Risk Committee are Scott St John

(Chair), Tony Carter and Michael Daniell. All members of the Audit & Risk Committee

are non-executive directors, and two of three (including the Chair) are independent

directors.

Employees and external auditors are invited to attend meetings when it is

considered appropriate by the Committee. The Committee, at least once per year,

meets with the auditors without any representatives of management present and

is encouraged to seek advice from external consultants or specialists where the

Committee considers that necessary or desirable.

The Audit & Risk Committee is responsible for recommending the appointment

and removal of external financial auditors, reviewing the company’s auditing

practices, and communicating with internal and external auditors. It has adopted a

policy in respect of the independence of the external financial auditor. This policy

places limitations on the extent of non-audit work which can be carried out by the

external financial auditors, and requires the external auditor or lead audit partner

of the external financial auditors to change every five years. The External Financial

Auditors Independence Policy can be found on the Company’s Website.

The Audit & Risk Committee closely monitors financial reporting risks in relation

to the preparation of the financial statements. The Audit & Risk Committee, with

the assistance of management, works to ensure that the financial statements are

founded on a sound system of risk management and internal control and that

the system is operating effectively in all material respects in relation to financial

reporting risks. As part of this process, before the company’s financial statements

are approved, the Chief Executive Officer and Chief Financial Officer are required

to state in writing to the Board that, to the best of their knowledge, the company’s

financial reports present a true and fair view of the company’s financial condition

and operational results and are in accordance with the relevant accounting

standards and those reports are founded on a sound system of risk management

and internal control which is operating effectively.

Further details about the role and responsibilities of the Audit & Risk Committee are

set out in the Audit & Risk Committee Charter available on the Company’s Website.

People and Remuneration Committee

The People and Remuneration Committee’s role is to oversee and regulate

remuneration and organisation matters of the company, including recommending

the company’s human resources strategy for directors and senior executives,

reviewing remuneration and benefits policies, monitoring company performance

against the Diversity Policy, and reviewing performance objectives and

remuneration of the company’s Chief Executive Officer and senior executives. It also

seeks advice on and recommends director remuneration structure and recommends

director appointments to the Board.

Under the People and Remuneration Committee Charter, the Chair must be an

independent director and the majority of its members must be independent. The

current members of the People and Remuneration Committee are Pip Greenwood

(Chair), Tony Carter, Scott St John, and Donal O’Dwyer. All members of the People

and Remuneration Committee are independent non-executive directors.

Further details about the role and responsibilities of the People and Remuneration

Committee are set out in the People and Remuneration Committee Charter available

on the Company’s Website.

Quality, Safety and Regulatory Committee

The Quality, Safety and Regulatory Committee addresses characteristics specific

to the company’s business. The objective and purpose of the Quality, Safety and

Regulatory Committee is to assist the Board in fulfilling its responsibilities relating to

the oversight of the company’s quality management system, health and safety risk

management system, and strategies, activities and policies regarding sustainability,

corporate social responsibility and the environment. As part of the company’s

internal audit function, regular quality system specific internal audit reports are

received by the Committee.

Under the Quality, Safety and Regulatory Committee Charter, the Chair must be an

independent director and the majority of its members must also be independent.

Annual Corporate Governance Statement 2018Fisher & Paykel Healthcare Corporation Limited4

The current members of the Quality, Safety and Regulatory Committee are Arthur
Morris (Chair), Tony Carter and Donal O’Dwyer. All members of the Quality, Safety

and Regulatory Committee are independent non-executive directors.

Further details about the role and responsibilities of the Quality, Safety and

Regulatory Committee are set out in the Quality, Safety and Regulatory Committee

Charter available on the Company’s Website.

Other Committees

The Board may from time-to-time establish other Committees for specific purposes.

Takeover Protocol

In 2018 the Board adopted a new Takeover Protocol to assist the directors and

management with the response to unexpected takeover activity. The Protocol

summarises key aspects of takeover preparation, and sets out governance, conflict

and communications protocols for takeover response. This Protocol provides that in

the event of a takeover offer, the Board would establish an Independent Takeover

Response Committee to manage its takeover response obligations.

PRINCIPLE 4: REPORTING & DISCLOSURE

The company is committed to the promotion of investor confidence by ensuring

that the trading of company shares takes place in an efficient, competitive and

informed market. The company believes that evenly balanced disclosure is

fundamental to building shareholder value and earning the trust of employees,

customers, suppliers, communities and shareholders.

Continuous disclosure

The company’s Market Disclosure Policy establishes the company’s disclosure

policies for meeting the company’s continuous disclosure obligations. A summary

of the Market Disclosure Policy is available on the Company’s Website. This

explains the respective roles of directors, officers and employees in complying

with continuous disclosure obligations, confidentiality of information, external

communications with analysts and shareholders, and responding to rumours and

market speculation.

The Disclosure Committee, comprising the Chief Executive Officer, the Chief

Financial Officer, the General Manager Corporate and the General Counsel, is

responsible for administering the company’s compliance with its Market Disclosure

Policy, including its continuous disclosure obligations. Market disclosure requires

the approval of either the Board or the Disclosure Committee, depending on the

circumstances.

Financial reporting

The company is committed to reporting its financial information in an objective,

balanced, and clear manner. Financial results are reported in the Annual Report in

accordance with the New Zealand equivalent of International Financial Reporting

Standards. The Annual Report includes detailed financial commentary and notes to

the financial statements which explain any changes to financial reporting.

The Annual Report also includes the Chair’s comments on strategic progress and

the Chief Executive Officer’s report summarises the company’s performance and

progress towards its strategic objectives. It explains how the company delivers value

for shareholders and key performance indicators such as revenue, profit, constancy

currency information, dividend growth and gearing, are used to link results to the

company’s strategy.

The company ensures that financial information reported in investor material for

road shows, company overviews, and other documents is portrayed in an accurate,

fair, and understandable format.

Other reporting

The company is also committed to transparent reporting of non-financial objectives,

such as environmental, social, and governance (ESG) factors. The company’s Annual

Report references the guidelines and principles set out by the Global Reporting

Initiative (GRI), and a GRI referenced content index, based on the 2016 standards. It

is anticipated that future annual reports will be in accordance with Global Reporting

Initiative Standards (Core).

Company policies

Key governance documents including the company’s Code of Conduct, Financial

Product Dealing Policy, Board and Committee Charters, Diversity Policy,

Remuneration Policy, and Market Disclosure Policy are available on the Company’s

Website.

PRINCIPLE 5: REMUNERATION

Director’s remuneration

The People and Remuneration Committee is responsible for establishing and

monitoring remuneration policies and guidelines for directors which enable the

company to attract and retain directors who contribute to the successful governing

of the company and create value for shareholders. The company also takes advice

from independent consultants, and takes into account fees paid to directors of

comparable companies in New Zealand and Australia as part of its assessment of

the appropriate level of remuneration of directors.

The maximum total monetary sum payable by the company by way of directors’

fees is NZ$1,050,000 per annum as approved by shareholders at the 2017 annual

shareholders’ meeting. The total directors’ fees received by non-executive

directors in the year ended 31 March 2018, including a breakdown of Board fees

and Committee fees, are set out in the Annual Report. Executive directors are not

entitled to receive any remuneration solely in their capacity as directors of the

company.

Non-executive directors do not take a portion of their remuneration under an equity

security plan but directors may hold shares in the company, details of which are

set out in the “Directors’ Shareholdings” section of the Annual Report. It is the

company’s policy to encourage directors to acquire shares on-market.

No non-executive director is entitled to receive a retirement payment unless

eligibility for such payment has been agreed by shareholders and publicly disclosed

during his or her term of Board service or such retirement payment is within the

limits prescribed by the NZX Main Board Listing Rules.

As approved at the 2004 Annual Shareholders’ Meeting, the Board has resolved that

it will not pay any future retirement benefits to non-executive directors other than,

in accordance with the NZX Main Board Listing Rules and at the Board’s discretion,

a retirement allowance of one year’s directors’ fees to each non-executive director

in office at the time of the 2004 meeting that has continued to hold office since

that date, such amount being equal to the average of the annual fees paid to that

director in any three years prior to that director’s retirement or cessation of office,

and payable on retirement or cessation of office.

Annual Corporate Governance Statement 2018Fisher & Paykel Healthcare Corporation Limited5

The last director eligible for this allowance was Lindsay Gillanders, who received a
retirement allowance of $106,605 following his retirement in August 2017. No other

non-executive director retirement allowances have been provided for.

Senior management remuneration

The People and Remuneration Committee is responsible for reviewing the

remuneration of the company’s senior management in consultation with the

Managing Director of the company.

The remuneration policy for senior management is designed to attract, reward and

retain high quality employees who will enable the company to achieve its short and

long term objectives.

The remuneration packages of senior management consist of a combination of a

fixed remuneration package, the company-wide profit sharing bonus, an annual

variable remuneration (AVR) component and a long term variable remuneration

(LTVR) component.

Annual Variable Remuneration

The AVR component is based 80% on financial measures and 20% on non-financial

measures.

The weighting of the performance measures for financial AVR targets in the 2018

financial year, together with the results of performance against those targets during

that financial year, is set out below:

Performance measureWeightingAmount of target achieved

Constant currency operating profit45%100.1%

Constant currency revenue25%97. 7 %

Constant currency pre-tax operating cash flow10%105.2%


Meeting both the financial and individual targets results in a payment of 100% of the

AVR amount. The AVR payment amount is adjusted pro-rata, with each 1% above

or below target resulting in a 2% increase or decrease in payment. The maximum

payment is 140% of the AVR amount at 20% over achievement. Should the financial

measures in aggregate be underachieved by more than 10%, no AVR is payable.

Long Term Variable Remuneration

The LTVR component consists of share options, performance share rights and

participation in the company’s employee share purchase plan. These long term

plans are intended to encourage the retention of senior management and increase

the commonality between the interests of management and shareholders. Further

information on the company’s LTVR arrangements can be found in the “Long Term

Variable Remuneration” section of the Company’s Website.

A general and wider disclosure of senior management remuneration is included

in the “Employee Remuneration” section set out in the Corporate Governance

and Statutory Information section of the Annual Report, where the company

has disclosed remuneration (inclusive of the value of other benefits) received by

employees or former employees of the company or its subsidiaries in the relevant

bandings of annual employee remuneration exceeding $100,000 received in the

year ended 31 March 2018.

With respect to employee share purchase plans or equity-based remuneration

schemes operating with respect to company securities, no director or employee is

permitted to enter into financial products or arrangements which operate to limit

the economic risk of their vested or unvested entitlements.

Chief Executive Officer remuneration

The remuneration arrangements for the Chief Executive Officer, including base

salary, AVR and LTVR, and the performance criteria for performance based

payments are disclosed in the Annual Report and are influenced by the New

Zealand Shareholders’ Association’s Framework for Reporting of CEO Remuneration

in NZ Companies.


PRINCIPLE 6: RISK MANAGEMENT

The company has a number of risk management policies for the oversight and

management of financial and non-financial material business risks, as well as related

internal compliance systems that are designed to:

• optimise the return to, and protect the interests of, stakeholders;

• safeguard the company’s assets and maintain its reputation;

• improve the company’s operating performance; and

• fulfil the company’s strategic objectives.

Senior management and the Board take their responsibility to manage and oversee

risk very seriously. The company assesses its approach to risk management against

risk governance best practice with the goal of constantly improving the quality of

information relating to key objectives.

The company has adopted an objective-centric approach to risk management and

assurance that focuses on identifying risk to the most critical value creation and

preservation objectives. Once identified, objectives are added to an objectives

register and assigned specific management personnel in the company. These

personnel are responsible for assessing and reporting upward to the Board on the

state of retained and residual risk and engaging with senior management and the

Board to determine which end-result objectives warrant formal risk assessments

and the appropriate level of risk assessment rigour and independent assurance to

be applied in light of cost/benefit considerations.

The benefit of this objective-centric approach is an improved understanding of

how all the risks that impact upon the business directly affect our key objectives.

As a result, the company seeks to improve the likelihood and extent of success by

understanding what might happen, while striving to achieve our objectives.

A summary of the company’s Risk Management Policy including a summary of

material business risk and how we manage risk is available on the Company’s

Website. Although the Board ultimately has responsibility for internal compliance

and control, the Audit & Risk Committee is responsible for oversight of the

company’s risk management and internal control framework, and regularly reviews

this framework to ensure it is fit for purpose. Please see “Principle 3” for information

regarding the composition of the Audit & Risk Committee.

The Audit & Risk Committee, in conjunction with management, reports to the Board

on the effectiveness of the company’s management of its material business risks

Annual Corporate Governance Statement 2018Fisher & Paykel Healthcare Corporation Limited6

and whether the risk management framework and systems of internal compliance
and control are operating efficiently and effectively in all material respects.

The company has in place a number of mechanisms and internal controls intended

to manage these areas of material business risk. These include:

• Board Committees, including the Audit & Risk Committee and Quality Safety and

Regulatory Committee;

• a quality management system;

• intellectual property teams that conduct a thorough freedom to operate process

before products are released to market, and monitor competitor product

releases for breaches of our intellectual property;

• ICT risk management systems;

• detailed management and financial accounting reporting systems, controls and

policies;

• delegated authorities;

• risk management and internal audit structures to assess and evaluate risk and

controls;

• systems to ensure that capital expenditure and leasing commitments above

a certain size obtain prior Board approval and that business transactions are

properly authorised and executed;

• established organisational structures, setting out clear lines of responsibility for

managers and staff;

• regular building services monitoring and maintenance;

• comprehensive human resources policies;

• environmental policies; and

• risk transfer mechanisms to financially mitigate major risks such as product

liability claims and damage to manufacturing assets.

Health and safety

The company is focused on implementing and maintaining global health, safety and

wellbeing standards that are aligned with ISO 45001 and places great emphasis

on the effective management of critical risks. The company’s internal health and

safety team regularly reports to the Board as well as to the Quality, Safety and

Regulatory Committee. The Quality, Safety and Regulatory Committee assists the

Board in fulfilling its responsibilities relating to the company’s health and safety risk

management system. The Workplace Health and Safety Policy sets out the role of

the Board in the governance of workplace health and safety, and is available on the

Company’s Website.

From May 2018, information on the company’s health and safety performance and

management will be available on the company’s sustainability webpage

https://www.fphcare.co.nz/sustainability/.

PRINCIPLE 7: AUDITORS

External audit

The Audit & Risk Committee has oversight responsibility for the company’s external

audit arrangements. The Board has adopted the External Financial Auditors

Independence Policy which complements the Audit & Risk Committee Charter by

outlining the requirements for the provision of services by any external auditor

engaged by the company. The purpose of the Policy is to ensure that the company’s

external auditor carries out its function independently and without impairment,

safeguarding the reliability and credibility of the company’s external financial

reporting.

The External Financial Auditors Independence Policy establishes a framework for

the selection and appointment of external auditors, outlines the services which

may be ordinarily performed, may be performed with approval of the Audit & Risk

Committee, or must not be performed by external auditors, and the responsibilities

of external auditors. The Policy requires the Chief Financial Officer to report at each

Audit & Risk Committee meeting any work (audit and non-audit) conducted by

the external auditor, including the fees paid to the external auditors for non-audit

services. Procedures for communication between the Audit & Risk Committee,

Board, senior management, and the external auditors are set out in the Audit & Risk

Committee Charter.

The Audit & Risk Committee is responsible for monitoring performance and

independence of the external auditors. The Policy requires the external auditor to

report to the Audit & Risk Committee annually in writing, confirming that they are

independent and disclosing all relationships that may bear on independence. Under

the Audit & Risk Committee Charter, the Audit & Risk Committee is responsible for

recommending appropriate action to the Board in response to this report.

The Board requires the external financial auditors to attend the company’s annual

shareholders’ meeting in order to answer any question from shareholders relating to

the audit for that financial year.

The Audit & Risk Committee Charter and the External Financial Auditors

Independence Policy can be found on the Company’s Website.

Internal audit

Internal audit is a key component of the objective-centric risk management

approach being implemented by the company. In addition to internal mechanisms,

including self-assessments and internal reviews, the Board engages external

advisors to carry out internal audit functions on various parts of the business on a

rotation basis each year. The focus is to assist the business with the evaluation of

the effectiveness of key risk management controls.

PRINCIPLE 8: SHAREHOLDER RIGHTS & RELATIONS

Shareholder communications

The aim of the company’s communication arrangements is to provide shareholders

with information about the company and to enable shareholders to actively engage

with the company and exercise their rights as shareholders in an informed manner.

The company’s Shareholder Communication Policy facilitates communication with

shareholders through written and electronic means, and by facilitating shareholder

access to directors, management and the company’s auditors. A copy of the

Shareholder Communication Policy is available on the Company’s Website.

The company provides shareholders with communication through the following

channels:

• the investor section of the Company’s Website;

• the Annual Report;

• the Interim Report;

Annual Corporate Governance Statement 2018Fisher & Paykel Healthcare Corporation Limited7

• the annual shareholders’ meeting;
• regular disclosures on company performance and news; and

• disclosure of presentations provided to analysts and investors during regular

briefings.

Company’s Website

The Company’s Website is an important part of the company’s communication

with shareholders. Included on the website is a range of information relevant

to shareholders and others concerning the operation of the company and its

subsidiaries, including information about the company and its history, biographies

of the company’s directors and senior management, annual and interim reports,

NZX announcements, notices and results of meetings, upcoming calendar dates,

historical market data, media releases, downloadable forms for shareholders,

the company’s constitution, Board Charter (and the Charters of the various

Committees), and other corporate governance policies of the company.

Shareholders may, at any time, direct questions or requests for information to

directors or management through the Company’s Website or by contacting the

company’s General Manager Corporate, the contact details for whom are available

on the Company’s Website.

The company provides shareholders with the option to receive communications

from, and send communications to, the company and its share registrar

electronically.

The company has in place an investor relations programme to facilitate effective

two-way communication with investors. A summary of issues discussed at one-

on-one or group meetings with investors and analysts, including a record of those

present, time and venue of the meeting, is kept for internal reference only.

Shareholder meetings

The annual shareholders’ meeting of the company (“ASM”) is currently held

in Auckland, New Zealand, as the Board believes this location best facilitates

attendance by shareholders at the meeting. From 2018 onwards, the company will

also offer shareholders the ability to attend the meeting digitally. Notice of the ASM

is posted on the Company’s Website as soon as possible and at least 28 days prior

to the meeting.

The Board encourages active participation by shareholders at the annual

shareholders’ meeting and shareholders may present questions during the meeting.

Use of a virtual tool will enable shareholders attending the ASM digitally to engage

with the Board and executive leadership and ask questions.

Shareholders have the right to vote on major decisions which may change the

nature of the company. Each shareholder has one vote per share they own in the

company, equally with other shareholders. The company also offers an electronic

voting facility to allow shareholders to vote ahead of the meeting without having to

attend or appoint a proxy.

Annual Corporate Governance Statement 2018Fisher & Paykel Healthcare Corporation Limited8




NZX Appendix 1 Information

Results for announcement to the market

FULL YEAR REPORTING

Reporting Period 12 months to 31 March 2018

Previous Reporting Period 12 months to 31 March 2017


EARNINGS

Amount (NZ$000) Percentage change

Operating revenue from ordinary activities $980.8 10%

Earnings before interest and tax $269.8 12%

Net profit attributable to shareholders $190.2 12%


DIVIDENDS


Amount per share

NZ cents

Imputed amount per share*

NZ cents

Gross amount per share*

NZ cents

Final Dividend 12.5 cents 4.861 cents

17.361 cents

* NZ resident shareholders

Record Date 22 June 2018

Dividend Payment Date 6 July 2018

The company operates a dividend reinvestment plan for New Zealand and Australian resident shareholders. For the Final

Dividend no discount will be applied. Participation notices must be received on or before the first business day after the Record

Date to be eligible to participate in entitlements under the plan. A copy of the plan offer document is available

at www.fphcare.com/drp

.


FINANCIAL INFORMATION AND COMMENTARY

For commentary on the results please refer to the news release and financial commentary section of the company’s 2018 Annual

Report. This appendix should be read in conjunction with the company’s financial statements for the year ended 31 March 2018,

contained in the company’s 2018 Annual Report, and the company’s most recent audited financial statements.

NET TANGIBLE ASSETS PER SECURITY

31 March 2017 31 March 2018

Net tangible assets per security NZ$1.06 NZ$1.21


CONTROL OF ENTITIES GAINED OR LOST

There was no gain or loss of control of entities during the year ended 31 March 2018.

ASSOCIATES AND JOINT VENTURES

The company does not have any associates or joint ventures.

ACCOUNTING STANDARDS

The company’s full year financial statements have been prepared in accordance with New Zealand Generally Accepted

Accounting Practice (NZ GAAP) and comply with New Zealand equivalents to International Financial Reporting Standards (NZ

IFRS), other New Zealand accounting standards and authoritative notices that are applicable to entities that apply NZ IFRS. The

consolidated financial statements also comply with International Financial Reporting Standards (IFRS).

BASIS OF REPORT

This report is based on the audited company financial statements.

APPENDIX 7 – NZSX Listing Rules
Number of pages including this one

(Please provide any other relevant

NZSX Listing Rule 7.12.2. For rights, NZSX Listing Rules 7.10.9 and 7.10.10. details on additional pages)

For change to allotment, NZSX Listing Rule 7.12.1, a separate advice is required.

Full name

of Issuer

Name of officer authorised to

Authority for event,

make this notice

e.g. Directors' resolution

Contact phone

Contact fax

numbernumber

Date

Nature of event

Bonus

If ticked,

Rights Issue

Tick as appropriate

Issue

state whether:Taxable

/ Non TaxableConversionInterest

Renouncable

Rights IssueCapital

CallDividend

If ticked, stateFull

non-renouncable

change


whether:

Interim

Year


SpecialDRP Applies


EXISTING securities affected by this

If more than one security is affected by the event, use a separate form.

Description of theISIN

class of securities

If unknown, contact NZX

Details of securities issued pursuant to this eventIf more than one class of security is to be issued, use a separate form for each class.

Description of theISIN

class of securities

If unknown, contact NZX

Number of Securities toMinimum

Ratio, e.g

be issued following eventEntitlement

1 for 2 for

Conversion, Maturity, Call

Treatment of Fractions

Payable or Exercise Date

Tick if

provide an

pari passu

ORexplanation

Strike price per security for any issue in lieu or date

of the

Strike Price available.

ranking

Monies Associated with Event

Dividend payable, Call payable, Exercise price, Conversion price, Redemption price, Application money.

Source of

Amount per security

Payment

(does not include any excluded income)

Excluded income per security

(only applicable to listed PIEs)

Supplementary

Amount per security

Currencydividendin dollars and cents

details -

NZSX Listing Rule 7.12.7

Total monies

TaxationAmount per Security in Dollars and cents to six decimal places

In the case of a taxable bonusResident

Imputation Credits

issue state strike priceWithholding Tax(Give details)

Foreign

FDP Credits

Withholding Tax(Give details)

Timing

(Refer Appendix 8 in the NZSX Listing Rules)

Record Date 5pmApplication Date

For calculation of entitlements -Also, Call Payable, Dividend /

Interest Payable, Exercise Date,

Conversion Date.

Notice DateAllotment Date

Entitlement letters, call notices,For the issue of new securities.

conversion notices mailedMust be within 5 business days

of application closing date.

OFFICE USE ONLY

Ex Date:

Commence Quoting Rights:Security Code:

Cease Quoting Rights 5pm:

Commence Quoting New Securities:Security Code:

Cease Quoting Old Security 5pm:

22 June, 20186 July, 2018

$0.868056 cents/share4.861111 cents/share

$

New Zealand Dollars2.205882 cents/share

$71,417,714

Date Payable

6 July, 2018

Enter N/A if not

applicable

NZFAPE0001S2

In dollars and cents

Revenue Reserves

12.50 cents/share

(09) 574 0119(09) 574 017625052018

Ordinary Shares

EMAIL: announce@nzx.com

Notice of event affecting securities

Fisher & Paykel Healthcare Corporation Limited

Antony G. BarclayDirectors' Resolution

Dear Shareholder,
FISHER & PAYKEL HEALTHCARE ANNUAL REVIEW AND ANNUAL REPORT 2018

We are pleased to provide you with a copy of our annual review for the year ended 31 March 2018. The 2018

financial year was another positive year for our company and we have exciting opportunities in front of us.

Fisher & Paykel Healthcare’s annual report for the year ended 31 March 2018 is also now available on our website at

http://www.fphcare.co.nz/investor-reports. Future annual and interim reports will also be available from the same

website.

Request for electronic communications

If you do not currently receive your Fisher & Paykel Healthcare shareholder communications electronically, we

would encourage you to elect to do so by providing your email address details in the box below. It keeps costs

down, delivery to you is faster and it is better for the environment.

I/We wish to receive all Fisher & Paykel Healthcare shareholder communications electronically (by email)

where possible at my / our email address as stated below:

Report request

Although Fisher & Paykel Healthcare’s annual and interim reports are available electronically at the website set out

above, you may, at any time, request a free printed or electronic copy of the most recent and any future annual and

interim reports prepared. Please note that previous requests for printed copies of annual and interim reports no

longer apply.

To update your communication preference or request copies of future annual and interim reports, please visit the

Link Market Services Investor Centre at https://investorcentre.linkmarketservices.co.nz. You will require your CSN/

Holder Number and FIN to access your holding information. Alternatively, please complete the section below and

return this form to our registry, Link Market Services.

I/We wish to receive a printed copy of Fisher & Paykel Healthcare’s annual and interim reports when available

each year.


I/We wish to receive an electronic copy of Fisher & Paykel Healthcare’s annual and interim reports when

available each year.

Please return the form to our registry, Link Market Services in any of the following ways:

Scan & email to: operations@linkmarketservices.com

(please put “FPH Annual Report” in the subject line for easy identification)

Fax to: +64 9 375 5990

Mail: Please insert this entire page in an envelope, affix the necessary postage and mail to

Link Market Services, PO Box 91976, Victoria Street West, Auckland 1142, New Zealand.

Deliver: Level 11, Deloitte Centre, 80 Queen Street, Auckland 1010, New Zealand

If you have any questions about changing how you receive shareholder communications as a Fisher & Paykel Healthcare

shareholder please contact Link Market Services on +64 9 375 5998 or by email at: enquiries@linkmarketservices.co.nz.

Thank you for your continued support of Fisher & Paykel Healthcare.

Lewis Gradon

Managing Director & Chief Executive Officer

Fisher & Paykel Healthcare Corporation Limited

28 May 2018

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Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.

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