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Record Result for FPH; Net Profit up 37%

Full Year Results28 June 2020FPHHealthcare

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


Record Result for Fisher & Paykel Healthcare; Net Profit up 37%


Auckland, New Zealand, 29 June 2020 - Fisher & Paykel Healthcare Corporation Limited

announced today its results for the full year ended 31 March 2020. Operating revenue was

$1.26 billion, up 18% over last year, or 14% in constant currency.


Net profit after tax was $287.3 million, up 37% over the previous year, or 30% in constant

currency. Excluding the impact from tax changes, being the R&D tax credit and building tax

depreciation, net profit after tax grew 23% in constant currency.


The increase in revenue was largely driven by growth in the use of the company’s Optiflow

TM


nasal high flow therapy, demand for products to treat COVID-19 patients, and strong hospital

hardware sales throughout the course of the year.


“The 2020 financial year was already on track to deliver strong growth before the coronavirus

impacted sales,” said Managing Director and CEO Lewis Gradon. “Beginning in January, the

demand for our respiratory humidifiers accelerated in a way that has been unprecedented.”


“With new processes, new procedures and new ways of working safely, we managed to double

and in some instances triple, output for some of our hospital hardware products over just a few

months at the end of the year. I’m incredibly proud of our people and their unyielding

commitment to doing the right thing for patients,” said Mr Gradon.


For the Hospital product group, which includes products used in respiratory, acute and surgical

care, operating revenue increased 25%, or 21% in constant currency, to $801.3 million for the

year. Sales from new applications consumables, which includes products used for nasal high

flow therapy, increased by 23% in constant currency over the previous financial year.


For the Homecare product group, which includes products used in the treatment of obstructive

sleep apnea (OSA) and respiratory support in the home, revenue rose 9%, or 4% in constant

currency, to finish at $457 million for the year. During the year, the company introduced its F&P

Vitera

TM

OSA full face mask into the US market and launched the new F&P Evora

TM

compact

nasal mask in Australasia, Europe and Canada. Both of these new masks have been well

received.


Gross margin decreased by 73 basis points to 66.1%, primarily driven by additional air freight

costs required to acquire increased supply of raw materials and expedite finished goods to

customers for patient use towards the end of the financial year, as well as the additional start-up

costs of the company’s second Mexico manufacturing facility.


Capital management and dividend

The company also announced that it has expanded its previous dividend policy into a broader

capital management policy. The company’s priority is to appropriately invest in the business to

support long term sustainable growth. The company has maintained a target debt-to-debt-plus-

equity ratio in the range of +5% to -5%, and the company expects to increase dividends as

earnings grow, while taking into consideration the target gearing ratio. A copy of the new capital

management policy is available on the company’s website at www.fphcare.com/capital-

management.


In accordance with the company’s capital management policy, the directors have approved a

final dividend of 15.5 cents per share, an increase of 15% on the final dividend last year. This

brings the total dividend for the year to 27.5 cents per share, an increase of 18% on last year.


The final dividend, carrying full New Zealand imputation credit, will be paid on 17 July 2020 with

a record date of 7 July 2020.


Outlook for FY2021

“We cannot predict the scope, duration or impact of COVID-19 and its effects on our operations

and financial results,” said Mr Gradon. “In the midst of this uncertainty, we will continue doing

what we are known for – expanding our range of innovative products with patients at the centre.


“For the first three months of FY21 our Hospital product group growth has continued to

accelerate, with hardware growth of over 300%, and hospital consumables tracking at over a

one-third increase, compared to the first three months of FY20. In our Homecare product group

we are seeing evidence of both a lower OSA diagnosis rate, and OSA mask resupply levels in

the beginning of FY21 returning closer to expected levels compared to the elevated levels at the

end of FY20. Homecare growth for the first three months of FY21 has therefore been closer to

the FY20 full year rate.


“Some costs, most significantly freight, also remained elevated during the first three months of

FY21. We value a long term relationship with our customers, and we have not increased their

prices.


“Due to significant uncertainty in the extent and duration of the impact of COVID-19 on global

demand for our products, we have made some assumptions to allow us to provide some

guidance for FY21. As a result, our guidance is provided on the basis that global

hospitalisations due to COVID-19 peak for the first quarter of this financial year, and

hospitalisations for respiratory-related illnesses and OSA diagnostic activity steadily return to

normal by the end of our first half. On this basis and at current exchange rates, full year

operating revenue for the 2021 financial year would be approximately $1.48 billion and net profit

after tax would be approximately $325 million to $340 million.


“Our assumption for guidance is not a prediction of the course of COVID-19 around the world.

We are continuing to grow manufacturing capacity of hospital products during our 2021 financial

year to ensure a further increase in supply of our respiratory products is available if required.


“Construction is complete on our fourth manufacturing building in New Zealand. As we bring

forward capital expenditure spending for new product tooling and manufacturing capacity we

expect capital expenditure for the 2021 financial year to be approximately $160 million.


“I want to recognise our suppliers, customers, shareholders, clinical partners, government

agencies – and especially, our employees – for your support this year. Thanks to you, our

products were used to treat around 16 million patients last year, including patients with COVID-

19 all over the world.


“Fisher & Paykel Healthcare is resilient and well-positioned to respond to the global pandemic

and adapt to a ‘new normal’. We are confident that our innovative products and therapies will

continue to shape the future of care in hospitals and homes,” concluded Mr Gradon.


Overview of key results for the 2020 financial year


 37% growth in net profit after tax to a record $287.3 million.

 18% growth in operating revenue to a record $1.26 billion, 14% growth in constant currency.

 25% growth in Hospital operating revenue, 21% growth in constant currency.

 23% constant currency revenue growth for new applications consumables; i.e. products used

in non-invasive ventilation, Optiflow nasal high flow therapy, and surgical applications,

accounting for 64% of Hospital consumables revenue.

 9% growth in Homecare operating revenue, 4% growth in constant currency.

 4% growth in constant currency revenue in OSA masks.

 Investment in R&D was 9% of revenue, or $118.5 million.

 15% increase in final dividend to 15.5 cps (2019: 13.5 cps).


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


Media & Investor Contacts:

Karen Knott

Senior Communications Manager

karen.knott@fphcare.co.nz

+64 21 713 911

Hayden Brown

Investor Relations Manager

hayden.brown@fphcare.co.nz

+64 27 807 8073


Authorised by Fisher & Paykel Healthcare Corporation Limited’s Board of Directors.


Accompanying documents

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

• Results in Brief

• Annual Report 2020

• Investor Presentation 2020

• Annual Review 2020

• NZX Results Announcement

• NZX Distribution Notice


Constant Currency Information

Constant currency information included within this news release is non-GAAP 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 36 of the company’s Annual Report 2020, and the company’s constant

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

---

Results in Brief



Year Ended Year Ended

% Change

(Reported)

% Change

(Constant

Currency

1

)

31-Mar-19 31-Mar-20

NZ$M NZ$M

(except as otherwise

stated)

(except as otherwise

stated)

FINANCIAL PERFORMANCE



Total operating revenue 1,070.4 1,263.7 +18% +14%

Cost of sales (354.6)

(427.9) +21% +19%

Gross profit 715.8

835.8 +17% +11%

Gross margin 66.9% 66.1% -73bps -150bps

Other income 5.0

- - -

Selling, general and administrative expenses (327.8)

(338.0) +3% -1%

Research and development expenses (100.4)

(118.5) +18% +18%

R&D percentage of operating revenue 9.4%

9.4% - -

Total operating expenses (428.2)

(456.5) +7% +3%

Operating profit before financing costs 292.6 379.3 +30% +21%

Operating margin 27.3% 30.0% +268bps +169 bps

Net financing (expense) (1.4)

(8.8) - -

Profit before tax 291.2

370.5 +27% +20%

Tax expense (82.0) (83.2) +1% -3%

Profit after tax 209.2

287.3 +37% +30%

Effective tax rate 28.2%

22.5%

Effective tax rate excluding R&D tax credit and re-

introduction of building depreciation

28.2% 27.5%






Revenue by Region:





North America 501.5

571.2 +14%

Europe 314.6

365.4 +16%

Asia Pacific 208.1

273.3 +31%

Other 46.2

53.8 +16%

Total 1,070.4

1,263.7 +18%





Revenue by Product Group:



Hospital 642.3

801.3 +25%

Homecare 421.4

457.3 +9%

Core products sub-total 1,063.7

1,258.6 +18%

Distributed and other 6.7 5.1 -24%

Total 1,070.4

1,263.7 +18%


FINANCIAL POSITION




Tangible assets 1,106.3 1,270.4 +15%

Intangible assets

2

100.4 164.6 +64%

Total assets 1,206.7

1,435.0 +19%

Total liabilities (293.5) (461.2) +57%

Shareholders’ equity 913.2

973.8 +7%

Gearing -6.7% -4.3% +241bps

Net tangible asset backing (cents per share) 146 141 -3%


1

Constant currency (CC) removes the impact of exchange rate movements. This approach is used to assess the Group’s underlying

comparative financial performance without any impact from changes in foreign exchange rates. The company’s constant currency

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

. The reconciliation to reported results is included within

the Financial Commentary section of the Annual Report.

2

Includes Intangible and deferred tax assets.




Results in Brief

(continued)




Year Ended Year Ended

% Change

31-Mar-19 31-Mar-20

NZ$M NZ$M

(except as otherwise

stated)

(except as otherwise

stated)





CASH FLOWS




Net cash flow from operating activities 253.3 321.4 +27%

Net cash flow (used in) investing activities (125.7)

(155.7) +24%

Net cash flow (used in) financing activities (113.1)

(159.0) +41%




SHARES OUTSTANDING


Weighted average basic shares outstanding 572,780,545 574,192,388

Weighted average diluted shares outstanding 578,050,600

579,049,643

Basic shares outstanding at year end 573,708,739

574,570,603



DIVIDENDS AND EARNINGS PER SHARE


Dividends per share (cents) - declared 23.25 27.50 +18%

Basic earnings per share (cents) 36.5

50.0 +37%

---

Annual Report 2020
BEYOND

Constant currency information contained within this report
is non-conforming financial information, as defined by the

NZ FMA 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 financial

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 36 of this report. The company’s constant currency

framework can be found on our website at www.fphcare.com/ccf.

TONY CARTER

CHAIRMAN

FINANCIAL AND BUSINESS HIGHLIGHTS

6

CHAIRMAN’S REPORT

10

CEO’S REPORT

12

OVERVIEW OF OUR BUSINESS

14

MATERIAL MATTERS

20

FOCUS ON: HEALTH, SAFETY AND WELLBEING

22

FOCUS ON: BETTER PRODUCTS

24

FOCUS ON: GLOBAL REACH

26

BOARD

28

EXECUTIVE MANAGEMENT TEAM

30

FINANCIAL COMMENTARY

33

FINANCIAL STATEMENTS

37

NOTES TO FINANCIAL STATEMENTS

41

AUDITOR’S REPORT

66

CARING SUSTAINABLY: ESG REPORT

69

FIVE YEAR SUMMARY

106

GLOSSARY

109

GRI AND TCFD CONTENT INDICES

110

DIRECTORY

113

LEWIS GRADON

MANAGING DIRECTOR

AND CHIEF EXECUTIVE OFFICER

This report covers the financial year ended 31 March 2020 and is

dated 29 June 2020. The report has been approved by the Board

and is signed on behalf of Fisher & Paykel Healthcare Corporation

Limited by Tony Carter, Chairman and Lewis Gradon, Managing

Director and Chief Executive Officer.

ContentsAbout this Report

Welcome to our 2020 Annual Report – Beyond.

This report highlights the work we have done

this year to improve health and outcomes for

patients all over the world, and the financial

results we achieved while doing so.

This report is designed to meet the needs of

a wide range of stakeholders. Beyond our

financial performance, our investors, customers

and employees want to know about our track

record with regard to the environment, social

responsibility, and governance (ESG). For that

reason, we have outlined our ESG commitments

and metrics in the second half of this report,

called “Caring Sustainably”.

We have prepared this year’s annual report

in accordance with the Global Reporting Initiative

(GRI) standards: Core reporting option. This year

we are also implementing recommendations

of the Task Force on Climate-related Financial

Disclosures (TCFD), disclosing our global carbon

footprint and integrating commentary related

to governance, risk and sustainability.

As with all areas of our business, we are

always looking for opportunities to continuously

improve our annual reporting. Please address

any questions, comments or suggestions to

investor@fphcare.co.nz.

Digital versions of this report and our previous

annual, interim and sustainability reports are

available at www.fphcare.com/investor-reports.

More than fifty years ago, we looked
beyond what was possible. Through

ingenuity and collaboration, we created

a device to deliver humidified air and

oxygen to patients in hospital.

That device became a full range of
world-leading products and therapies

essential for treating patients in 2020

– and beyond.

Photo credit: © Victor J. Blue/The New York Times/Redux/Headpress. Article: https://www.nytimes.com/2020/04/12/nyregion/coronavirus-births-mothers.html

THINKINGDESIGNINGDELIVERING
In the 2020 financial year, our products

touched the lives of around 16 million

patients, including many with COVID-19.

BEYOND
Photo credit: © Victor J. Blue/The New York Times/Redux/Headpress. Article: https://www.nytimes.com/2020/04/12/nyregion/coronavirus-births-mothers.html

Financial &
business highlights

OPERATING REVENUE

$1.26b



18% | 2019 $1.07B

GROSS MARGIN

66.1%

73 BASIS POINTS DECREASE

HOSPITAL REVENUE

$801.3m



25% | 2019 $642.3M

NET PROFIT AFTER TAX

$287.3m



37% | 2019 $209.2M

TOTAL DIVIDEND FOR YEAR

FULLY IMPUTED

27.50cps



18% | 2019 23.25CPS

HOSPITAL HARDWARE

REVENUE GROWTH

37%

( CONSTANT CURRENCY)

SPEND ON R&D

$118.5m

9% OF OPERATING REVENUE

NEW APPLICATIONS CONSUMABLES

REVENUE GROWTH

23%

( CONSTANT CURRENCY)

ANNUAL REPORT 2020

6Fisher & Paykel Healthcare Corporation Limited

OPERATING REVENUE
NZ$ MILLIONS

NET PROFIT AFTER TAX

NZ$ MILLIONS

REVENUE BY PRODUCT GROUP

12 MONTHS TO 31 MARCH 2020

REVENUE BY REGION

12 MONTHS TO 31 MARCH 2020

120+

COUNTRIES

Hospital

Homecare

Distributed & Other

North America

Europe

Asia Pacific

Other

63%

<1%

36%

45%

29%

22%

4%

1617181920

815.5

894.4

1,070.4

1,263.7

980.8

1617181920

143.4

169.2

209.2

287.3

190.2

+


IMPACTED

the lives of approximately

16 million patients around

the world, including many

with COVID-19.

+

LAUNCHED

the F&P Evora™ compact nasal

mask for OSA in New Zealand,

Australia, Europe and Canada.

+

EXPANDED

release of the F&P 950™ heated

humidification system in Europe

and the F&P Vitera™ mask

in the US.

+

OPENED

new sales offices in Poland and

Mexico, with our own dedicated

sales teams promoting products

in these countries.

+

WELCOMED

Dr Jean-Pierre Frat, a global key

opinion leader, to present his

findings on the use of nasal high

flow therapy in his practice.

+


COMMEMORATED

50 years of care with

employee events around

the globe.

+

CONTINUED

with the global roll-out of our

enterprise resource planning

(ERP) system in the US.

+

INCLUDED

in the FTSE4Good and Dow Jones

Sustainability Indices for 2019.

+

JOINED

other New Zealand climate

leaders as a member of the

Sustainable Business Council.

+

HONOURED

to receive the inaugural

Value of Design Black Pin in

the NZ Best Design Awards.

ANNUAL REPORT 2020

7Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

Hospital
63%

OF OPERATING REVENUE

CONSTANT CURRENCY REVENUE FROM

NEW APPLICATIONS CONSUMABLES

23%

OPERATING REVENUE

$801.3M

25%

Invasive ventilation

Our products for invasive ventilation provide

warm, humidified air to patients with bypassed

airways. This can help maintain the natural balance

of heat and moisture in the airways.

Noninvasive ventilation

Noninvasive 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 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 2020

8Fisher & Paykel Healthcare Corporation Limited

Homecare
36%

OF OPERATING REVENUE

CONSTANT CURRENCY

REVENUE

4%

OPERATING REVENUE

$457.3M

9%

CPAP therapy

Our range of CPAP machines and masks

support patients with obstructive sleep

apnea. Our masks have become well known

for their comfort, simplicity and ease of use,

which is a key factor in patient compliance.

Our patient management and support tools

complete a seamless experience to help

patients succeed in embracing therapy.

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 F&P myAirvo™ device

provides flows of humidified air, which can

contain supplemental oxygen if necessary

through an Optiflow nasal cannula or

tracheostomy connector, and is used for

patients with chronic respiratory conditions

such as COPD or bronchiectasis.

ANNUAL REPORT 2020

9Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

Only weeks after we announced
our half-year results in November,

the novel coronavirus emerged in

China. Within the course of a further

few months, the virus had spread

to Europe and North America, and

suddenly, Fisher & Paykel Healthcare

was called on to play a key role

in the middle of a worldwide

pandemic. Across the globe, our

people stepped up to the challenge,

going above and beyond to deliver.

Report from

the Chairman

of the Board

Tony Carter

Last month, we completed the fourth building

on our Auckland campus, the Daniell Building,

which highlights our commitment to high-tech

innovation in New Zealand. This impressive

addition couldn’t have come at a better time,

providing additional research and development

facilities, manufacturing space and a state-of-

the-art distribution centre that will be crucial

to meeting the increased demand for our

respiratory products.

The COVID-19 pandemic has highlighted how

important it is to maintain manufacturing

operations in multiple locations. Having facilities

in both New Zealand and Mexico has been a

significant advantage and has given us a higher

level of confidence in our business continuity

plans. We will continue to progress our work

on increasing our manufacturing footprint.

Board update

Last November, I announced my intention to

retire as Board Chairman effective at the close

of the annual shareholders’ meeting in August

this year. As I mentioned in the interim report,

director Scott St John will step into the role of

Chairman at that time. Scott joined the Board

in 2015 and currently chairs our Audit & Risk

Committee. He is a strong leader with excellent

corporate governance and commercial skills,

and he has the full support of the Board.

Fisher & Paykel Healthcare continues to support

the New Zealand Future Directors’ programme,

and we were pleased to appoint our fifth

participant, Toni Moyes, to this position in

February. Toni brings a fresh perspective,

as well as executive experience in technology

companies, which is valuable as we continue

to innovate and grow.

Before COVID-19 impacted sales, the 2020

financial year was already on track to deliver

strong growth. As a result of increased

demand for our Hospital and Homecare

products, the second half of the 2020

financial year saw the company deliver

better-than-expected performance.

Operating revenue was $1.26 billion, up 18 per

cent over last year, or 14 per cent in constant

currency. Net profit after tax was $287 million,

up 37 per cent over the previous year.

Strategic progress

Innovation is a constant for us, and this year

we were pleased with the successful launch

of F&P Evora, a new compact nasal mask

for the treatment of obstructive sleep apnea.

We also released several new consumable

products for use on adult and neonatal

patients in hospitals. This included new sizing

for our Optiflow Junior 2+ products and a

new Airvo™ AirSpiral tube and chamber kit

for use in the US.

Consistent with our strategy to expand into

international markets, we opened new sales

offices in Poland and Mexico. Maintaining a

direct sales presence in these countries will

allow the company to scale more effectively

into Eastern Europe and Mexico and focus

on changing clinical practice through our

relationships with customers.

During the 2020 financial year we commenced

manufacturing in the Melville Building, our

second manufacturing facility in Tijuana, Mexico.

This building provides more than 4,000 square

metres of additional manufacturing space,

allowing us to increase our production capacity

on infant care and adult consumable products.

ANNUAL REPORT 2020

10Fisher & Paykel Healthcare Corporation Limited

Beyond COVID-19
At a time of great uncertainty, Fisher & Paykel

Healthcare is resilient and well-positioned to

respond to the global pandemic and adapt to

a ‘new normal’. Come what may, our innovative

products and therapies will continue to shape

the future of care in hospitals and homes.

TONY CARTER

Chairman

BEYOND2020

Our people

On behalf of the Board, I want to acknowledge

the 5,000 employees of Fisher & Paykel

Healthcare, who have gone above and beyond

to deliver this year, especially in response to

COVID-19. They were able to maintain daily

operations, supply product and continue to

innovate during mandatory lockdown periods

around the world. I also want to thank our

suppliers, government agencies and local

officials in New Zealand and Mexico for the

assistance they provided getting raw materials

and finished goods across borders.

Dividend

Our consistent practice has been to pay

a dividend to shareholders. In light of our

strong performance, the Board has approved

a final dividend of 15.5 cents per share.

This takes the total dividend for the 2020

financial year to 27.5 per share, which is an

increase of 18% and equates to a dividend

payout ratio of approximately 55% of net profit

after tax for the year. The dividend will be paid

on 17 July 2020.

Fisher & Paykel

Healthcare is

resilient and

well-positioned

to respond to the

global pandemic.

ANNUAL REPORT 2020

11Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

Report from
the Managing

Director &

Chief Executive

Officer

Lewis Gradon

We talk a lot about our business

purpose: to improve care and

outcomes through inspired and

world-leading healthcare solutions.

Never before in my tenure with the

company have I seen our people live

out this purpose with more drive or

clarity than over the past five months.

In February, the demand for our respiratory

therapies accelerated in a way that has been

unprecedented. At the same time, borders

were closing, governments were intervening,

supply chains were disrupted, and lockdowns

were announced in many of the countries

where we do business.

With so many patient lives hanging in the

balance, our people delivered. In late January

we activated a rapid response team who

worked out new processes, new procedures

and new ways of working safely, allowing us

to double, and in some instances triple, output

for some of our hospital hardware products

over just a few months.

In the Hospital product group, revenue

increased 25 per cent, or 21 per cent in constant

currency, to $801 million for the year. Revenue

from new applications consumables, which

include products used for nasal high flow

therapy, grew by 23 per cent over the previous

financial year in constant currency.

Nasal high flow therapy has steadily gained

traction in the treatment of patients with

COVID-19 as a way to reduce intubation rates.

Over the past three months several dozen

studies have been published demonstrating

the benefits for patients with COVID-19, and

Optiflow is becoming a ‘household name’

among respiratory therapists and intensivists.

We introduced several new Hospital products

in financial year 2020. For treating patients on

noninvasive ventilation, we launched our new

vented F&P Nivairo™ full face mask, which

incorporates design features to make the fit

more comfortable. For invasive ventilation,

we expanded our range of consumable

products for the F&P 950 system, including

neonatal breathing circuits in the UK and

Ireland and adult circuits across Europe.

Homecare product group

In the Homecare product group, which includes

our masks for obstructive sleep apnea (OSA),

revenue grew by 9 per cent, or 4 per cent in

constant currency to $457 million. The expansion

of our F&P Vitera™ full-face mask into the U.S.

contributed to our results, and we anticipate

continued success with this product.

In February we launched F&P Evora, a

new compact nasal mask for treating OSA.

Evora showcases our commitment to ‘care by

design’ with its innovative headgear, which is

put on like a baseball cap. This makes fitting

the mask easier, both for the patient and

for the respiratory therapist. Our Evora team

Our procurement teams worked at all hours

to keep raw materials and components flowing

in from suppliers. Our manufacturing teams

added people and shifts to ramp up production

of our Airvo, 850 and 950 humidifiers. Our sales

representatives and customer services teams

were inundated with inquiries, and they went

to extraordinary lengths to train customers and

answer their questions quickly. Our distribution

centres were under a lot of pressure, but our

people went above and beyond to ship

products out to those so desperate for them.

Where possible, everyone not directly involved

in manufacturing or distribution transitioned

to working remotely, where they have continued

to collaborate with key opinion leaders and

progress new ideas. Many of our people have

stepped up to take on challenges radically

different to their everyday roles.

The pandemic has brought a new level of

uncertainty into all our lives, but it has also

brought out the best of our unique F&P culture.

It’s a culture of trust – where our people work

relentlessly to keep doing the right thing for

patients, even when no one is watching.

Because of our people and their unyielding

commitment to doing the right thing for patients,

what would have been a strong year finished

better than we expected. Operating revenue

was up 18 per cent over last year, or 14 per cent

in constant currency, at $1.26 billion. Net profit

after tax for the year was $287.3 million, which

was up 37 per cent over the previous year.

Hospital product group

The increase in revenue we saw over the

previous year was largely driven by growth

in the use of our Optiflow nasal high flow

therapy, demand for products to treat COVID-19

patients, and strong hardware sales throughout

the course of the year.

ANNUAL REPORT 2020

12Fisher & Paykel Healthcare Corporation Limited

BEYOND2020
Outlook

At a time when many companies are struggling,

we do not take our success for granted. No one

can fully predict the scope, duration or impact

of COVID-19 and its effects on operations and

financial results. In the midst of the uncertainty,

we will continue doing what we are known for

– expanding our range of innovative products

with patients at the centre.

For the first three months of FY21, our Hospital

product group growth has continued to

accelerate, with hardware growth of over 300

percent, and hospital consumables tracking at

over a one-third increase, compared to the first

three months of FY20. In our Homecare product

group we are seeing evidence of both a lower

OSA diagnosis rate, and OSA mask resupply

levels in the beginning of FY21 returning closer

to expected levels compared to the elevated

levels at the end of FY20. Homecare growth for

the first three months of FY21 has therefore

been closer to the FY20 full year rate.

Some costs, most significantly freight, also

remained elevated during the first three months

of FY21. We value a long term relationship with

our customers, and we have not increased

their prices.

Due to significant uncertainty in the extent and

duration of the impact of COVID-19 on global

demand for our products, we have made some

assumptions to allow us to provide some

guidance for FY21. As a result, our guidance is

provided on the basis that global

hospitalisations due to COVID-19 peak for the

first quarter of this financial year, and

hospitalisations for respiratory-related illnesses

and OSA diagnostic activity steadily return to

normal by the end of our first half. On this basis

and at current exchange rates, full year

operating revenue for the 2021 financial year

would be approximately $1.48 billion and

net profit after tax would be approximately

$325 million to $340 million.

Our assumption for guidance is not a prediction

of the course of COVID-19 around the world. We

are continuing to grow manufacturing capacity

of hospital products during our 2021 financial

year to ensure a further increase in supply of

our respiratory products is available if required.

Construction is complete on our fourth

manufacturing building in New Zealand. As we

bring forward capital expenditure spending for

new product tooling and manufacturing capacity

we expect capital expenditure for the 2021

financial year to be approximately $160 million.

This has been a year of learning for all of us at

Fisher & Paykel Healthcare. We’ve scaled up our

manufacturing capabilities faster than we

thought possible. We’ve introduced Optiflow

and placed hardware in hospitals all over the

world, reducing some of the hurdles to

changing clinical practice. Most importantly,

we’ve helped patients get better faster.

I want to recognise our suppliers, customers,

shareholders, clinical partners, government

agencies – and especially, our employees –

for your support this year. Thanks to you, in the

2020 financial year our products were used to

treat around 16 million patients, including many

battling COVID-19 all over the world. We are

confident in our ability to respond to this

global pandemic, and we are optimistic about

our future beyond it.

LEWIS GRADON

Managing Director & Chief Executive Officer

had to implement a number of innovative

manufacturing processes, and they did a great

job of rising to the challenges. Already available

in Australia, New Zealand, Europe and Canada,

Evora will be launched next in the U.S.

Relationships

Fisher & Paykel Healthcare was founded on

relationships, and relationships with clinicians

are still at the heart of our business.

Before the COVID-19 outbreak, we welcomed

Dr Jean-Pierre Frat to our Auckland campus to

share the results of his studies into nasal high

flow therapy. Dr Frat is recognised by his peers

as a global key opinion leader, and his work has

been cited more than 600 times. He shared his

personal experiences involving the application of

the therapy within his practice in France and the

profound difference it has made to his patients.

In a year overshadowed by the challenges of

COVID-19, we continued to demonstrate our

commitment to building direct relationships

with our customers. Our new sales offices in

Poland and Mexico will bring opportunities for

further growth in those countries as our sales

representatives influence clinical practice there.

ANNUAL REPORT 2020

13Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

ANNUAL REPORT 2020
14Fisher & Paykel Healthcare Corporation Limited

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 help

clinicians around the world to deliver the

best possible patient care. They enable

patients to transition into less-acute care

settings, recover more quickly, and avoid

more serious conditions.

Because of our products and therapies,

many patients can be treated in the comfort

of their own homes instead of in the hospital.

Not only does this make life better for the

patient, it reduces costs for the world’s

healthcare systems.

Product innovation has been the cornerstone

of our success since 1969, when our first

prototype respiratory humidifier was

developed. Today, we are still striving to lead

the way in the development of medical devices

and technologies by continuously improving

our products, pioneering new therapies, and

changing clinical practice.

What we do

BEYOND2020

ANNUAL REPORT 2020

15Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

How our
business works

RESEARCH & DEVELOPMENT

Our R&D is based in New Zealand. The

team works extensively in hospitals, and

with patients and clinicians, in order to

develop better technology that enhances

patient care. We typically invest around

9–10% of our revenue in R&D annually.

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.

THERAPIES

63% of our operating revenue is from

products and systems used in hospitals in

invasive ventilation, noninvasive ventilation,

nasal high flow therapy and surgery. The

remainder is from products used in home

environments to treat patients suffering

from obstructive sleep apnea and those in

need of respiratory support.

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 by revenue are

North America, Europe and Asia Pacific.

MANUFACTURING

We manufacture in NZ (approximately

68%) and Mexico (approximately 32%).

The co-location of engineering, quality,

manufacturing, marketing and clinical 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.

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 R&D programme.

The needs of our customers

and their patients drive

everything we do.

We call this Care by Design.

ANNUAL REPORT 2020

16Fisher & Paykel Healthcare Corporation Limited

39
Our people are located

in 39 countries

1,645

People in North America,

including Mexico

333

People in Europe

2,738

People in New Zealand

365

People in the

rest of the world

Canada

Mexico

China

Hong Kong

Taiwan

Japan

South Korea

Portugal

Brazil

Saudi Arabia

United

Arab Emirates

Indonesia

Colombia

Chile

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

Sri Lanka

Direct Sales

Distributed sales with F&P people

Distribution Centres

Manufacturing Facilities

Note: people numbers are represented as full time equivalents.

ANNUAL REPORT 2020

17Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

C
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OUR INPUTS

OUR OUTPUTS

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

MARKET CONTEXT

Our

5,000+

people

50+ 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.

Improved

care &

outcomes for

patients

Increased

efficiency

of care

How we

deliver value

At Fisher & Paykel

Healthcare, our

people are motivated

by our purpose: to

improve care and

outcomes through

inspired and world

leading healthcare

solutions.

Our strategy has

remained consistent:

We aim to grow our

business in a profitable

way that is sustainable

over the long term by

creating better products,

extending our global

reach, and changing

clinical practice.

ANNUAL REPORT 2020

18Fisher & Paykel Healthcare Corporation Limited

OUR VALUES
Life

We relentlessly focus on

improving patients’ lives and

strive to provide a high quality

of life for our employees.

Relationships

We care for our patients,

customers, suppliers, shareholders,

the environment and each other.

Internationalism

We are global in people, in thinking

and in behaviours.

Commitment

We value people who are

self-motivated and have a desire

to make a real contribution.

Originality

We encourage original thinking

which leads to the innovative

solutions required to create better

products, processes and practices.

OUR BELIEFS

We believe in doing what is

best for the patient.

We believe the commitment to

doing the right thing is what our

customers will find compelling.

We believe that empathy,

effectiveness and efficiency

are essential to our success.

We believe our people

are our strength.

We believe lessons learned

are the cornerstones

of innovation.

We believe in the need to be

relentless in the pursuit of

healthcare innovation.

Our unique culture,

values and beliefs

Our people have a deep emotional

connection to our purpose. Care is

inherent in everything we do – our

relationships, our decisions, and our

daily interactions with each other and

with customers. Care is our philosophy

and our story. But it’s not by accident

– it’s intentional. It’s care by design.

Our values and beliefs reflect our

commitment to care and putting

patients first.

ANNUAL REPORT 2020

19Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

Material matters
In addition to financial and strategic information, investors and other stakeholders

are increasingly using nonfinancial information on other ‘material’ topics to make

decisions. Those topics may include trends and risks that could impact a company’s

long-term value, as well as the economic, environmental and social impacts of doing

business. ‘Materiality’ within this framework differs from financial and audit

interpretations and NZX/ASX definitions of material information.

HOW WE DETERMINED WHAT IS MATERIAL

Each year we aim to improve our reporting

on the material topics that are important to

our stakeholders. In 2018, we conducted a

materiality assessment using guidelines set

by the Global Reporting Initiative (GRI).

We identified and prioritised material matters

by considering:

• Our business risks matrix

• The United Nations (UN) Sustainable

Development Goals and the UN

Global Compact

• GRI guidelines

• Feedback from customers, healthcare

professionals, suppliers and investors

• Broader trends, such as the ageing

population, healthcare demographics

and disruptive technologies.

We then reflected on the results with members

of our executive management team. The results

of that materiality assessment are shown in the

materiality matrix on the opposite page.

In 2019, we validated and updated the

assessment by interviewing a small set of key

stakeholders representing different areas of

our business, as well as customers, healthcare

professionals, suppliers and investors. To assist

in this process, we engaged an independent,

third-party consultant, thinkstep.

The themes important to stakeholders remained

broadly consistent from FY18 to FY19, and in

our view, they remained the same in FY20.

To validate this assumption, we included a

question on material topics in a survey of our

investors conducted by Corporate Confidence

Index (CCI) in April 2020. The CCI survey results

were aligned with our previous materiality

assessments. Survey respondents reported

the following topics as most material:

• financial performance

• product innovation

• intellectual property

• product quality

• patient safety

We have grouped the highest-ranking material

matters into four categories aligned with our

business strategy:

Global reach

Better products

Change clinical practice

Sustainable profitable growth

We have chosen some of those topics to

discuss in more detail in this annual report

and in our ESG report, “Caring Sustainably.”

ANNUAL REPORT 2020

20Fisher & Paykel Healthcare Corporation Limited

MATERIALITY MATRIX
Patient safety

Product

innovation

Product quality

Health, Safety & Wellbeing

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)

5.56.06.57.07. 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

MATERIAL TOPICS

Global reach

Customer experience

Legal compliance

Anti-bribery and corruption

Market access risk

Better products

Product innovation

Product quality

Cybersecurity and data protection

Employee attraction, development

and retention

Change clinical practice

Patient safety

Ethical research

Sustainable profitable growth

Sustainable financial performance

Health, safety and wellbeing

Intellectual property

Business continuity

Corporate governance

ANNUAL REPORT 2020

21Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

FOCUS ON:
Health, safety

and wellbeing

PROTECTING OUR PEOPLE 

DURING A GLOBAL PANDEMIC

Fisher & Paykel Healthcare products

are directly involved with the treatment

of patients with COVID-19 in hospitals.

As an essential service, manufacturing

operations have continued at our facilities

in New Zealand and Mexico, with the

health, safety and wellbeing of our

people our top priority.

When we first became aware of the

coronavirus threat, we acted quickly

to keep our people and products safe.

The majority of our office employees

worldwide transitioned to working from

home to reduce the risk to themselves

and others.

At our production facilities, we have taken

many extra precautions, including:

• Keeping qualified medical staff on site

at all times

• Limiting the number of people on site

• Increasing awareness of good hand

hygiene and providing additional hand

sanitiser stations

• Implementing physical distancing

wherever possible on site

ANNUAL REPORT 2020

22Fisher & Paykel Healthcare Corporation Limited

• Erecting physical barriers or providing
appropriate PPE for roles where physical

distancing is a challenge

• Rearranging gowning rooms to allow for

greater spacing between people when

preparing to enter our clean rooms

• Increasing cleaning in high-traffic areas

and high-touch surfaces

• Introducing staggered break times

in cafeterias

• Introducing daily temperature monitoring

for people on site

• Establishing close-contact procedures and

a 24/7 call centre for workers concerned

about COVID-19

Our thoughts have especially been with our

team in Mexico, which has been more severely

impacted by the coronavirus than New Zealand.

Because COVID-19 testing has been limited in

the public health system in Mexico, we have

provided our Tijuana employees with access

to private health care for testing. Some of our

people tested positive for COVID-19 and have

been hospitalised. To meet their needs and

support the local healthcare community at

large, we donated 40 F&P Airvo humidifiers,

20 F&P 850s and associated consumables to

hospitals in Tijuana.

In New Zealand, we engaged a company called

Eat My Lunch to provide weekly food boxes

for our manufacturing people who were

needed on site during lockdown. Our salaried

people working remotely also received an

Eat My Lunch gift voucher, so they could have

food delivered to their homes. This lessened

risk by reducing the number of instances our

people and their family members needed to

visit supermarkets. For every meal purchased,

Eat My Lunch provides free lunches for kids in

need, so this initiative resulted in 9,034 free

meals for children.

BEYOND2020

ANNUAL REPORT 2020

23Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

What are the top three factors at F&P that
have contributed to product innovation?

First, we have a fundamental belief

in doing what is best for our patients.

Our company founders, who started in

the home appliances business, had a

relentless commitment to solving problems.

We have continued that philosophy

to improve outcomes for patients and

enthusiastically carry forward that culture

of original thinking.

Second, we’re big on collaboration, using

a multi-disciplined, diverse team approach,

while evolving and validating our ideas

with our end-users. Third, we still have an

underdog mentality, so we’re driven to deliver

innovative products that address a real need,

and ultimately change clinical practice.

How do you bring designers and patients

together? Is it through field work, clinics,

or workshops?

Each product team within our business is

focussed on a particular therapy and patient

demographic. That team coordinates and

conducts development clinical user trials,

and they provide market and customer

insight to help develop and evaluate our

products. This helps ensure a deeper

understanding of the environment in

which our product is used, along with the

individual needs of that patient and therapy

– whether that’s an intensive care unit for

our Hospital products, or a patient’s home

or sleep lab for our Homecare products.

Our teams gather the most valuable insights

through observation. This is where they

develop true empathy for the patient.

We have great facilities on site, with our own

sleep lab, collaboration spaces and usability

rooms that mimic the home environment or

the hospital ward.

We live in an age of data. Has that changed

the skills and processes that contribute to

good product design?

Not only does data confirm efficacy of

care, but it also enables efficiency of care.

By integrating sensors into devices, we can

optimise the delivery of therapy by measuring

numerous variables and responding with

custom algorithms. Through Bluetooth and

IoT connectivity, those sensors can provide

detailed and aggregated data. That data can

then provide actionable insights which lead to

better outcomes. This has become a core skill

requirement within our business, and we have

numerous roles and teams that focus on sensor

design, data reporting and analytics.

FOCUS ON:

Product innovation

INTERVIEW WITH CHRIS NIGHTINGALE,

GM, OSA OPERATIONS

Chris Nightingale, who has been with

Fisher & Paykel Healthcare for 11 years,

leads OSA operations on the Homecare

side of our business. His team recently

launched the F&P Evora™, a new nasal mask

for the treatment of obstructive sleep apnea.

We spoke with Chris about the unique

‘Care by Design’ culture at Fisher & Paykel

Healthcare and how innovative ideas emerge.

ANNUAL REPORT 2020

24Fisher & Paykel Healthcare Corporation Limited

What is it like to be a product designer
at Fisher & Paykel Healthcare?

One of the most impressive things is the

sheer number of tools and processes that

we can access. An engineer here could

sketch up a concept, model it using

computer-aided design (CAD), then design

an injection-mould tool, write the CNC code

for it, machine it and mould the prototype

components. This could happen all within

the same week, or even the same day in

some cases.

Whether it’s a CNC mill, a 3D printer, sewing

machine or a hot glue gun, we have the tools,

equipment, facilities, skills and enthusiasm to

conceive an idea, make it, and test it. All with

the aim of creating products that help solve

problems for our customers and patients.

I can’t think of a more enjoyable environment

for a product designer.

As a global company, is your design

workforce global, or mostly located

in New Zealand?

While we collaborate with key opinion

leaders and customers all over the world,

our R&D and product design functions are

based in New Zealand. That’s because we’re

fortunate in this country to have world-class

healthcare, efficient and effective processes

for conducting clinical trials, and strong links

with industry and universities for recruiting

talented staff.

Although our product designers are

generally New Zealand raised and trained,

we are also fortunate that we can attract

and retain international talent from around

the globe. The diversity and quality of our

design teams reflect that.

This year Fisher & Paykel

Healthcare launched an exciting

new mask for the treatment of

obstructive sleep apnea (OSA).

F&P Evora is a compact nasal

mask that sits comfortably

under the nose. The mask was

designed to make it easier to fit,

for both the respiratory therapist

and the patient, and to make it

easier to put on in the dark. It has

headgear the patient can put on

like a baseball cap in one simple

and intuitive movement. Evora

also has a ‘floating’ seal, which

sits inside stability wings and

allows for freedom of movement

during sleep. Evora has been

released in New Zealand,

Australia, Europe and Canada.

BEYOND2020

ANNUAL REPORT 2020

25Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

FOCUS ON:
Global reach

NEW SALES OFFICES

IN POLAND AND MEXICO

Fisher & Paykel Healthcare continued its

expansion into international markets with

direct sales offices in Poland and Mexico.

In a year overshadowed by the challenges

of COVID-19, opening our doors in these

countries was a demonstration of our

commitment to market expansion.

Poland: a global collaboration

F&P Healthcare’s direct launch into Poland

in September last year brought with it early

success and a strong possibility of further

growth into Eastern Europe.

Our Poznan-based national sales manager,

Karolina Stapf, heads a team of four product

specialists in Poland, drawing customer-service

expertise from the French office and logistics

and finance support from Germany. New Zealand

manages commercial sales.

New Zealand-based area manager Jonathan

Allan says the global approach greatly bolsters

the launch of new-player Poland, and places

the company in a solid position to scale more

effectively into Eastern Europe in the future.

The Poland office has already taken an order

for Airvos following a Polish government

initiative in March for the purchase of critically

needed medical products.

New hospital developments in Poland, including

a 1,000-bed facility in Krakow, signal avenues

for growth for the new office in the immediate

future. The F&P 950 humidification system,

launched recently into the country, also holds

promise, especially within neonatal care.

Poland sales team

ANNUAL REPORT 2020

26Fisher & Paykel Healthcare Corporation Limited

Changing clinical practice will be a focus
for the team, and Allan credits Stapf for

developing a strong network of key opinion

leaders within Poland that has already

established a name for the company

and its products.

Area manager Stuart Grant says going direct

as a wholesaler has given the company better

control when it comes to its clinical sales

approach in Mexico. It also means more

distributors can get on board to focus on

potential growth areas in the country and

work with hospitals through Mexico’s

integrated-service system.

Grant says the main challenge for the office

is in embedding the right regional distributors,

and this will call for flexibility in the year ahead.

Although governmental capital purchasing may

be unpredictable over the coming months due

to COVID-19, the office is in a strong position

to build on its achievements.

CHINA: HEROIC EFFORTS IN WUHAN

Our sales people based around the globe often

go above and beyond to meet our customers’

needs. Tina Cui, our sales representative in

Hubei Province, China, received an emotionally-

charged phone call soon after the news of the

coronavirus was reported in Wuhan. A former

nurse who joined Fisher & Paykel Healthcare

in 2018, Tina drove at dusk to the epicentre of

the crisis – the quarantined Wuhan Jinyintan

Hospital – to educate staff on how to set up

and use F&P Airvos.

Days later, the once-bustling capital of Hubei

province was under lock-down, and requests

for Airvos skyrocketed. Tina worked diligently

to meet the demand for essential devices.

She supported five Wuhan hospitals whose

staff desperately needed training, including the

two new hospitals the government had hastily

built to accommodate COVID-19 patients.

Heavy travel restrictions meant Tina had

to carry equipment on foot for about 3kms

through rain and mud to meet her training

commitments. Teaching while wearing

a mask wasn’t easy either, and she soon

lost her voice.

Tina said it was only at night, after leaving

her shoes at the front door of her home

and taking off her clothing to be disinfected,

that she allowed herself time to reflect on

the turmoil around her. “I knew my colleagues

were caring, and were supporting us. It let me

feel warm during the hard times. It made my

heart melt,” she said.

Mexico: off to a flying start

Fisher & Paykel Healthcare’s Mexican sales

office opened its doors after the combined

efforts of our supply chain, ICT, regulatory,

quality and international sales teams.

Based in Mexico City, the office is using a

multi-distribution channel. It works directly

with Mexican homecare medical gas and

small OSA companies and is now

experiencing a stronger relationship with

ventilator manufacturers. Run by country

manager Pamela Sanchez, the office was

invoicing products from its first day of

operation – an achievement that has

snowballed into increasing revenue and

sales opportunities for the emerging office.

Mexico sales team

Sales representative Tina Cui

BEYOND2020

ANNUAL REPORT 2020

27Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

 
Tony Carter

Geraldine McBride

Lewis Gradon

Neville Mitchell

Michael Daniell

Donal O'Dwyer

Pip Greenwood

Scott St John

ANNUAL REPORT 2020

28Fisher & Paykel Healthcare Corporation Limited

 
Our Board

Tony Carter

Chair and non-executive director

TERM OF OFFICE:

Appointed 1 December 2010, last re-elected

24 August 2017

Tony was managing director of Foodstuffs

New Zealand Limited for ten years until his

retirement in 2010. Tony is chairman of the

board of TR Group and Datacom Group,

a director of Vector Limited and ANZ Bank

New Zealand Limited, and a trustee of the

Maurice Carter Charitable Trust.

He was awarded the Companion of the

New Zealand Order of Merit for services to

business governance in the 2020 New Year

Honours list.

Master of Engineering, MPhil (Engineering)

COMMITTEE RESPONSIBILITIES:

Member People and Remuneration Committee,

Member Audit & Risk Committee, Member

Quality, Safety and Regulatory Committee.

Geraldine McBride

Non-executive 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

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 and

Chief Executive Officer

TERM OF OFFICE:

Appointed 1 April 2016, re-elected

28 August 2019.

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 37-year tenure with Fisher & Paykel

Healthcare he has held various engineering

positions overseeing the development of our

range of products as well the development of

our manufacturing, quality, intellectual property,

supply chain and clinical research functions.

Bachelor of Science – Physics

Neville Mitchell

Non-executive director

TERM OF OFFICE:

Appointed November 2018, elected

28 August 2019.

Neville was Chief Financial Officer and Company

Secretary of Cochlear Limited between 1995

and 2017. He is non-executive director of Sonic

Healthcare, Osprey Medical and Q’Biotics Group,

a member of the Australian Board of Taxation,

and a director of the South East Sydney Local

Health District Board. Previously, he served

on the New South Wales Medical Devices

Fund, was Chairman of the Group of 100, and

Chairman, Standing Committee (Accounting

and Auditing), for the Australian Securities

and Investments Commission.

Bachelor of Commerce

COMMITTEE RESPONSIBILITIES:

Member Quality, Safety and

Regulatory Committee.

Michael Daniell

Non-executive director

TERM OF OFFICE:

Appointed November 2001, last re-elected

23 August 2018.

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 Cochlear Limited, 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

Non-executive director

TERM OF OFFICE:

Appointed December 2012, last re-elected

28 August 2019.

Donal is a director of Cochlear Limited,

Mesoblast Limited and nib Holdings Limited.

From 1996 to 2003, he was with 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:

Chair Quality, Safety and Regulatory Committee,

Member People and Remuneration Committee.

Pip Greenwood

Non-executive director

TERM OF OFFICE:

Appointed June 2017, elected 24 August 2017.

Pip is a director of Spark New Zealand

Limited, Westpac New Zealand Limited and

a2 Milk Company Limited, a current trustee

of the Auckland Writers Festival and served

as a member of the New Zealand Takeovers

Panel from 2007 to 2011. Pip was a partner at

Russell McVeagh between 2001 and 2019 and

previously served as the firm’s Board Chair.

She has advised on many market-leading

transactions.

Bachelor of Laws

COMMITTEE RESPONSIBILITIES:

Chair People and Remuneration Committee.

Scott St John

Non-executive director

TERM OF OFFICE:

Appointed October 2015, last re-elected

23 August 2018.

Scott is Chancellor of the University of Auckland

and a director of Mercury Limited, the NEXT

Foundation and Fonterra Cooperative Group

Limited. Scott was Chief Executive Officer of

First NZ Capital from 2002 to 2017. He 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.

ANNUAL REPORT 2020

29Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

Our Executive Management Team
Lewis Gradon Lyndal YorkPaul ShearerAndrew Somervell

Winston Fong Brian SchultzDebra Lumsden

Jonti RhodesMarcus Driller

Nicholas Fourie

ANNUAL REPORT 2020

30Fisher & Paykel Healthcare Corporation Limited

Our Executive Management Team
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.

Winston Fong

Vice President – Surgical Technologies

Winston was appointed Vice President –

Surgical Technologies in February 2017.

Winston previously served as Vice President

- Information & Communication Technology

from 2010 and has held various IT management,

product and software development, and

systems engineering roles in the business

since 1999. Winston received his Bachelor of

Engineering degree with honours in Electronics

& Computer Engineering from Manukau

Institute of Technology and Master of Business

Administration from the University of Auckland.

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.

Lyndal York

Chief Financial Officer

Lyndal was appointed Chief Financial Officer

in March 2019. Before joining Fisher & Paykel

Healthcare, Lyndal was CFO at Asaleo Care and

prior to this held Head of Group Finance and

Group Financial Controller roles at Cochlear

in Australia over an 11-year period. She has

also spent time in the US, as VP Corporate

Accounting and Reporting at Edwards

Lifesciences. Lyndal is a member of Chartered

Accounts Australia and New Zealand, a graduate

of the Australian Institute of Company Directors,

and received her Bachelor of Economics from

Macquarie University and Masters in Business

Administration from Pepperdine University.

Brian Schultz

Vice President – Quality &

Regulatory Affairs

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, United Kingdom and

the United States. He received his Bachelor

of Science degree from Grand Valley State

University, Michigan.

Marcus Driller

Vice President – Corporate

Marcus was appointed Vice President Corporate

in February 2019. Marcus joined Fisher & Paykel

Healthcare in 2009 as an in-house lawyer and

since that time has held several roles in legal,

investor relations and communications and most

recently as General Manager – Corporate. Prior to

joining the company, he worked for New Zealand

law firm, Russell McVeagh where he specialised in

corporate and commercial law. Marcus received

his Bachelor of Commerce and Bachelor of Laws

from the University of Auckland.

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 several

roles 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.

Debra Lumsden

Vice President – Human Resources

Debra was appointed Vice President Human

Resources in December 2016. Debra is from the

UK 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.

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

and holds a doctorate in physics from the

same university.

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.

ANNUAL REPORT 2020

31Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

Financials
ANNUAL REPORT 2020

32Fisher & Paykel Healthcare Corporation Limited

INCOME STATEMENTS
Year ended 31 March

2019

NZ$M

2020

NZ$M

Variation

Reported

%

Variation

CC (1)

%

Operating revenue 1,070.41,263.7+18+14

Gross profit 715.8835.8+17+11

Gross margin 66.9%66.1%–73bps–150bps

Other income 5.0–––

SG&A expenses (327.8)(338.0)+3–1

R&D expenses (100.4)(118.5)+18+18

Total operating expenses (428.2)(456.5)+7+3

Operating profit 292.6379.3+30+21

Operating margin 27.3%30.0%268bps169bps

Financing expenses (net) (1.4)(8.8)––

Profit before tax 291.2370.5+27+20

Taxation(82.0)(83.2)+1–3

Profit after tax209.2287.3+37+30

1

Constant currency (CC) removes the impact of exchange rate movements. This approach is used to assess the Group’s

underlying comparative financial performance without any impact from changes in foreign exchange rates. See further

details on page 36.

Total profit after tax for the year was up 37% to NZ$287.3 million (30% in constant currency).

Profit after tax includes $18.7M of taxation expense benefits arising from the new R&D tax credit

that has been introduced in New Zealand and building tax depreciation changes.

Revenue

Operating revenue was NZ$1,263.7 million, which is 18% above last year or 14% in constant

currency. Hospital revenue grew 21% in constant currency largely driven by growth in our new

applications consumables, demand for products used to treat COVID-19 patients, and strong

hardware sales. Homecare revenue grew 4% in constant currency.

Gross margin

Our gross margin continues to track above our long term target of 65%. The gross margin

decrease of 150 basis points in constant currency largely reflected the full year of costs

associated with our new Mexico manufacturing facility as well as additional air freight to

expedite deliveries in response to COVID-19. This was partly offset by favourable product mix.

Operating expenses

Operating expenses increased 7% (3% in constant currency) to $456.5 million. Excluding

ResMed patent litigation expenses in the prior year of $23.4 million, operating expense

growth was 13% (9% in constant currency), reflecting ongoing expenditure to support

global sales growth.

R&D spend of $118.5 million grew 18%. The collection of R&D related costs was improved

this year to implement the new R&D tax credit. This resulted in approximately $8 million of

incremental costs being classified as R&D rather than SG&A. Excluding this reclassification

R&D growth was 10%. Over the long term we plan for R&D spend to grow in line with constant

currency revenue growth.

At the beginning of the financial year, the Group adopted NZ IFRS 16 Leases. On adoption of

NZ IFRS 16, rental and lease expenses are effectively reclassified into a depreciation component

and an interest component to reflect the implied financing in the lease. The overall profit after

tax impact of this is an increase of NZ$0.2 million for the year. The adoption has resulted in

an increase in our operating profit of NZ$2.1 million offset by an increase in interest costs of

NZ$1.8 million for the year in constant currency.

Financing expenses

Total reported financing expenses increased reflecting lease interest costs, lower interest

income on short-term deposits and foreign exchange losses on the translation of foreign

currency interest bearing liabilities, including lease liabilities.

Ta x

Our effective tax rate for the year was 22.5%, down from 28.2% in the prior year. Excluding

the benefit from the newly introduced R&D tax credit and the changes in tax deductibility

of building depreciation, the effective tax rate was 27.5% for the year.

Callaghan Grant and R&D Tax Credit

In May 2019 the New Zealand Government passed the Taxation (Research and Development

Tax Credits) Act 2019; an R&D tax incentive that provides a 15% tax credit on eligible R&D

expenditure. The R&D tax credit was effective from 1 April 2019 and replaced the Callaghan

Growth Grant, which was previously reported in Other Income. The tax credit reported this

year of $13.4 million reflects the estimated eligible R&D expenditure incurred during the year.

Building depreciation

During the year, the New Zealand government passed legislation to reintroduce commercial

building depreciation for tax purposes. Deferred tax liabilities have reduced by $5.3 million

resulting in a reduction in the tax expense of $5.3 million as the tax base of the Company's

buildings increased by $19.0 million.

FINANCIAL COMMENTARY

ANNUAL REPORT 2020

33Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

FOREIGN CURRENCY IMPACTS
The Group is exposed to movements in foreign exchange rates, with approximately 99%

of operating revenue generated in currencies other than NZD as shown below.

US dollars 49%

Euros 19%

Australian dollars 5%

Japanese yen 5%

Chinese yuan 5%

British pounds 4%

Canadian dollars 3%

New Zealand dollars 1%

Other currencies 9%

Others

NZ

D

CAD

GBP

CNY

J

PY

AUD

E

UR

USD

Approximately 55% of COGS and 57% of operating expenses are in currencies other than NZD.

The NZD weakened against all major currencies compared to the previous year. The USD and

EUR conversion rates were lower compared to the prior year. The average conversion exchange

rate movements were largely independent of COVID-19 volatility experienced in the later months

of the financial year.

Profit after tax benefited by $17.4 million compared to the prior year due to movements

in foreign currency. This $17.4 million benefit is net of a pre tax loss of $7.7 million from

the hedging programme in the current year (2019: $1.9 million loss). The effect of balance

sheet translations for the year resulted in an increase in operating revenue of $14.7 million

(2019: $2.4 million) and an increase in profit after tax of $3.1 million (2019: $0.7 million).

See further details on page 36.

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

incorporating the effect of forward exchange contracts in respect of the relevant financial year)

of the main foreign currency exposures for the reported periods are set out in the table below.

Average daily spot rateAverage conversion exchange rate

Year ended 31 March2019202020192020

USD0.68110.64770.68040.6671

EUR 0.58830.58280.6039 0.5760

Foreign exchange hedging position

Favourable exchange rate movements during the year have provided opportunities to add

hedges for future years, in particular, USD for 2021 to 2025. The hedging position for our main

currency exposures as at 26 June 2020 is:

Year to 31 March202120222023202420252026-27

USD % cover of expected

exposure 85% 60% 45% 35% 35% –

USD average rate of cover 0.652 0.652 0.637 0.630 0.624 –

EUR % cover of expected

exposure 85% 60% 50% 35% 35% 5%

EUR average rate of cover 0.551 0.536 0.518 0.509 0.502 0.470

Hedging cover has been rounded to the nearest 5%.

CASH FLOWS

The full statement of cash flows is provided on page 40.

Year ended 31 March

2019

NZ$M

2020

NZ$M

Change

NZ$M

Operating profit before financing costs292.6379.386.7

Plus depreciation and amortisation

(including leased assets)

41.761.019.3

Change in working capital and other1.7(23.0)(24.7)

Net interest paid (including lease interest)(1.1)(2.7)(1.6)

Net income tax paid(81.6)(93.2)(11.6)

Operating cash flows253.3321.468.1

Lease repayments

+

–(9.7)(9.7)

Purchase of land and buildings(74.0) (81.8)(7.8)

Purchase of plant and equipment(41.4) (63.5) (22.1)

Purchase of intangible assets(17.9) (25.4) (7.5)

Free cash flows120.0 141.0 21.0

Dividends paid(114.6)(146.4)(31.8)

+ Free cash flows includes lease liability repayments following the adoption of NZ IFRS 16.

Operating cash flows

Cash flows from operations for the year increased 27% to $321.4 million. Including lease

repayments, cash flows from operations increased by 23%. Working capital was impacted

by a significant increase in receivables from higher sales related to the COVID-19 pandemic.

FINANCIAL COMMENTARY CONTINUED

ANNUAL REPORT 2020

34Fisher & Paykel Healthcare Corporation Limited

Capital expenditure
Property, plant and equipment purchases for the year were $145.3 million, an increase

from $115.4 million in the prior year. This expenditure primarily related to building projects

in New Zealand, totalling $81.8 million with the remaining spend being production tooling

and equipment costs and fitting out the new buildings in Mexico and New Zealand.

Dividends

Dividends paid of $146.4 million were 28% higher than the prior year, reflecting the suspension

of the dividend reinvestment plan at the final 2019 dividend payment.

BALANCE SHEET

As at 31 March

2019

NZ$M

2020

NZ$M

Change

NZ$M

Trade receivables136.0192.956.9

Inventories136.1146.510.4

Less trade and other payables

+

(87.6)(108.5)(20.9)

Working capital184.5230.946.4

Property, plant and equipment

++

601.4735.3133.9

Intangible assets61.573.912.4

Lease liabilities–(33.6)(33.6)

Other net assets (liabilities)11.4(74.9)(86.3)

Net cash54.4 42.2 (12.2)

Net assets913.2973.860.6

+

Trade and other payables exclude all non-current payables and all employee entitlements and provisions

++

Property, plant and equipment includes lease assets recognised

Trade receivables at 31 March 2020 reflected the increased sales in response to COVID-19, and

currency translation benefits. Our debtors days were within the normal range being 45 days

(2019: 46 days). Higher inventories reflect a level of inventory build in raw materials in response

to the heightened demand. Trade and other payables increase reflected higher production levels

and purchases of raw materials.

The impact of the new leasing standard resulted in the recognition of right-of-use (or leased)

assets, included in property, plant and equipment, and lease liabilities. The detailed impact is

explained in Note 23 of the financial statements.

The increase in property, plant and equipment included the recognition of leased assets of

$24.7 million and capital expenditure of $145.3 million, of which $81.8 million related to building

additions, primarily our new building in Auckland. These increases were offset by $48.3 million

of depreciation, including depreciation of leased assets.

Intangible assets increased by $12.4 million including patent acquisition costs and ERP

implementation costs. The global SAP rollout will continue over the next two to three years,

with the US office successfully completed in June 2019.

Other net assets/liabilities movements included a significant decrease in net derivative

instrument assets of $141.0 million, partially offset by the associated deferred tax movements

of $38.7 million. The volatility in foreign currency markets, and the NZD decline, accelerated as

the financial year ended. This resulted in the majority of currency derivatives being in a liability

position as at 31 March 2020. All currency derivatives continued to be effective hedges.

COVID-19 impact on inventory counts

Given the Company’s focus on manufacturing and supplying products to treat patients in

response to COVID-19, along with lockdown restrictions in place, the decision was made

to postpone certain 31 March 2020 global inventory counts. As a result, PwC were unable

to perform all planned physical inventory verification procedures and has issued a qualified

audit opinion reflecting this limitation of scope. The Company has a solid history in inventory

management, as well as strong controls in place for global inventory balances including regular

cycle counting. Subsequent to year end, inventory counts have resumed and no unexpected

adjustments have arisen. Further details are set out in Note 3.

Funding and Short-term Investments

2019

NZ$M

2020

NZ$M

Change

NZ$M

Loans and borrowings

– Current–(49.9)(49.9)

– Non-current(69.0)(22.0)47.0

Bank overdrafts(17.3)(30.7)(13.4)

Total interest-bearing liabilities(86.3)(102.6)(16.3)

Cash and cash equivalents48.267.118.9

Short-term investments 92.577.7(14.8)

Total cash and investments 140.7144.84.1

Net cash 54.4 42.2 (12.2)

Gearing-6.7%-4.3%

Undrawn term debt facilities145.0148.0

The average maturity of loans and borrowings of $71.9 million was 1.4 years and the currency

split was 92% USD; 5% Australian dollars; and 3% Canadian dollars (with no NZD denominated

debt). Interest-bearing debt increased by $16.3 million, including the impact of unfavourable

currency revaluations. One of the Group's borrowing facilities is due to mature in November

2020. We expect to extend or replace this facility prior to its maturity.

We held cash balances and short-term investments, mainly in NZD, of $144.8 million at the end

of the year. This balance, and operating cash generated in 2021, will fund the payment of the

final dividend and ongoing capital expenditure including final payments for our new building

in Auckland and manufacturing capacity expansion.

Gearing

1

At 31 March 2020 the group had net cash of $42.2 million and gearing of -4.3%. Gearing was

within the target range of -5% to +5%.

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). Net interest-bearing debt excludes lease liabilities recognised on the

adoption of IFRS 16 – Leases.

ANNUAL REPORT 2020

35Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

FINANCIAL COMMENTARY CONTINUED
NOTES - CONSTANT CURRENCY

Constant currency analysis is non–Generally Accepted Accounting Practice (GAAP) financial

information that is not prepared in accordance with New Zealand Equivalents to International

Financial Reporting Standards (NZ IFRS). Constant currency information has been provided

to assist users of financial information to better understand and assess the Group’s financial

performance without the impacts of foreign currency fluctuations including hedging results.

Constant currency financial information is prepared each month to enable the Board and

management to monitor and assess the Group’s underlying comparative financial performance

without any distortion from changes in foreign exchange rates. Constant currency information

is prepared on a consistent basis for reported periods restated into NZD based on “constant”

exchange rates, typically the budgeted exchange rates for the current year. This information

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

sheet translations.

The Group’s constant currency framework can be found on the company’s website

at www.fphcare.com/ccf. PwC perform assurance procedures over the constant

currency information.

RECONCILIATION OF CONSTANT CURRENCY TO REPORTED PROFIT AFTER TAX

Year ended 31 March

2019

NZ$M

2020

NZ$M

Change

NZ$M

Profit after tax (constant currency) 204.3 265.0 60.7

Spot exchange rate effect 5.524.8 19.3

Foreign exchange hedging result (1.3)(5.6)(4.3)

Balance sheet revaluation 0.7 3.1 2.4

Profit after tax (reported) 209.2 287.3 78.1

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

exchange rates for the year ended 31 March 2020, are USD 0.68, EUR 0.60, AUD 0.96, GBP 0.51,

CAD 0.90, JPY 76 and MXN 13.10.

ANNUAL REPORT 2020

36Fisher & Paykel Healthcare Corporation Limited

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
For the year ended 31 March 2020

Notes

2019

NZ$M

2020

NZ$M

Profit after tax 209.2287.3

Other comprehensive income

Items that may be reclassified to profit or loss

Foreign currency translation reserve

Exchange differences on translation of

foreign operations

0.22.8

Hedging reserves

Changes in fair value in hedging reserves29.3(147.0)

Transfers to profit before tax from cash flow

hedge reserve

(10.0)7.7

Tax on above reserve movements11(5.4)39.0

Items that will not be reclassified to profit or loss

Revaluation of land 934.1–

Other comprehensive income, net of tax 48.2(97.5)

Total comprehensive income 257.4189.8

CONSOLIDATED INCOME STATEMENT

For the year ended 31 March 2020

Notes

2019

NZ$M

2020

NZ$M

Operating revenue 41,070.41,263.7

Cost of sales (354.6)(427.9)

Gross profit 715.8835.8

Other income 5.0–

Selling, general and administrative expenses (327.8)(338.0)

Research and development expenses (100.4)(118.5)

Total operating expenses (428.2)(456.5)

Operating profit before financing costs 292.6379.3

Financing income 3.32.2

Financing expense (2.5)(3.9)

Exchange loss on foreign currency

interest-bearing liabilities (2.2)(7.1)

Net financing expense (1.4)(8.8)

Profit before tax 5291.2370.5

Tax expense 11(82.0)(83.2)

Profit after tax 209.2287.3

Basic earnings per share 1636.5 cps50.0 cps

Diluted earnings per share 1636.2 cps49.6 cps

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

FINANCIAL STATEMENTS

ANNUAL REPORT 2020

37Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the year ended 31 March 2020

Notes

Share

capital

NZ$M

Retained

earnings

NZ$M

Reserves

NZ$M

Total

equity

NZ$M

Balance at 31 March 2018 198.4467.395.7761.4

Total comprehensive income –209.248.2257.4

Dividends paid 17–(127.3)–(127.3)

Issue of share capital under dividend reinvestment plan 1512.7––12.7

Issue of share capital under employee share plans 156.9––6.9

Movement in share based payments reserve 17––0.90.9

Movement in treasury shares 151.2––1.2

Balance at 31 March 2019 219.2549.2144.8913.2

Adjustment on adoption of NZ IFRS 16 (net of tax) 23–(3.8)–(3.8)

Balance at 1 April 2019 219.2545.4144.8909.4

Total comprehensive income – 287.3 (97.5) 189.8

Dividends paid 17–(146.4)–(146.4)

Issue of share capital under employee share plans 158.0––8.0

Movement in share based payments reserve 17––14.814.8

Movement in treasury shares 15(1.8)––(1.8)

Balance at 31 March 2020 225.4686.362.1973.8

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

ANNUAL REPORT 2020

38Fisher & Paykel Healthcare Corporation Limited

CONSOLIDATED BALANCE SHEET
As at 31 March 2020

Notes

2019

NZ$M

2020

NZ$M

ASSETS

Current assets

Cash and cash equivalents 48.267.1

Short-term investments 92.577.7

Trade and other receivables 7157.9222.7

Inventories 8136.1146.5

Derivative financial instruments 619.24.1

Tax receivable 1.40.6

Total current assets 455.3518.7

Non-current assets

Derivative financial instruments 647.014.1

Other receivables 2.62.3

Property, plant and equipment 9601.4735.3

Intangible assets 1061.573.9

Deferred tax assets 1138.990.7

Total assets 1,206.71,435.0

LIABILITIES

Current liabilities

Interest-bearing liabilities 1217.380.6

Lease liabilities 23–11.6

Trade and other payables 13135.0165.6

Provisions 144.95.0

Tax payable 24.435.4

Derivative financial instruments 62.836.4

Total current liabilities 184.4334.6

Non-current liabilities

Interest-bearing liabilities 1269.022.0

Lease liabilities 23–22.0

Provisions 142.21.5

Other payables 1312.719.8

Derivative financial instruments 61.961.3

Deferred tax liabilities 1123.3–

Total liabilities 293.5461.2

Notes

2019

NZ$M

2020

NZ$M

EQUITY

Share capital 15219.2225.4

Retained earnings 549.2686.3

Reserves 17144.862.1

Total equity 913.2973.8

Total liabilities and equity 1,206.71,435.0

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

On behalf of the Board

26 June 2020

Tony Carter Lewis Gradon

Chairman Managing Director and

Chief Executive Officer

ANNUAL REPORT 2020

39Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

CONSOLIDATED STATEMENT OF CASH FLOWS
For the year ended 31 March 2020

Notes

2019

NZ$M

2020

NZ$M

CASH FLOWS FROM OPERATING ACTIVITIES

Receipts from customers 1,058.11,200.9

Grants received 4.81.6

Interest received 3.52.5

Payments to suppliers and employees (726.9)(785.2)

Tax paid (81.6)(93.2)

Interest paid (4.6)(3.4)

Lease interest paid 23–(1.8)

Net cash flows from operating activities 253.3321.4

CASH FLOWS FROM INVESTING ACTIVITIES

Net short-term investments 7.515.0

Sales of property, plant and equipment 0.1–

Purchases of property, plant and equipment (115.4)(145.3)

Purchases of intangible assets (17.9)(25.4)

Net cash flows from investing activities (125.7)(155.7)

CASH FLOWS FROM FINANCING ACTIVITIES

Issue of share capital under employee share plans 2.12.3

New borrowings 40.115.0

Repayment of borrowings (40.7)(20.2)

Lease liability payments 23–(9.7)

Dividends paid (114.6)(146.4)

Net cash flows from financing activities (113.1)(159.0)

Net increase in cash 14.56.7

Opening cash 15.830.9

Effect of foreign exchange rates 0.6(1.2)

Closing cash 30.936.4

RECONCILIATION OF CLOSING CASH

Cash and cash equivalents 48.267.1

Bank overdrafts (17.3)(30.7)

Closing cash 30.936.4

Notes

2019

NZ$M

2020

NZ$M

CASH FLOW RECONCILIATION

Profit after tax 209.2287.3

Add (deduct) non-cash items:

Depreciation - right-of-use assets 23–10.1

Depreciation and amortisation - other assets 41.750.9

Share based payments 5.56.1

Movement in provisions 0.3(0.6)

Movement in deferred tax assets / liabilities (3.3)(24.0)

Movement in net tax payables 3.814.0

Foreign currency translation 2.57.9

Other non-cash items (1.3)(2.0)

49.262.4

Net working capital movements:

Trade and other receivables (11.8)(64.8)

Inventories (10.7)(10.4)

Trade and other payables 17.446.9

(5.1)(28.3)

Net cash flows from operating activities 253.3321.4

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

ANNUAL REPORT 2020

40Fisher & Paykel Healthcare Corporation Limited

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 both hospital and homecare settings. 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 consolidated financial statements were approved for issue by the Board of

Directors on 26 June 2020.

2. BASIS OF PREPARATION AND PRINCIPLES OF CONSOLIDATION

Statement of compliance

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 also listed on the NZX and

the 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 2020 have been prepared

in accordance with New Zealand Generally Accepted Accounting Principles (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.

Basis of measurement

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.

Functional and presentation currency

The consolidated financial statements are presented in New Zealand dollars (NZD), which is

the Company's functional currency to the nearest hundred thousand dollars unless otherwise

stated. 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 material

global operations is NZD, with the exception of Fisher & Paykel Healthcare Mexico Properties

S.A. de C.V ("Mexico Properties"). Mexico Properties was established for the purpose of holding

the Group's property in Mexico, and its functional currency is United States dollars (USD).

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

translated to NZD as follows: assets and liabilities are translated at the exchange rate at

balance date and Income Statement items are translated at rates approximating the foreign

exchange rates ruling at the dates of transactions. Exchange differences are recognised in

other comprehensive income as a currency translation reserve movement.

Foreign currency 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.

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.

Significant Accounting Policies

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

and are designated with an symbol.

Basis of consolidation

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, 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.

ANNUAL REPORT 2020

41Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

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 2020:

Capital expenditure

During the year, construction work on the fourth building in Auckland, New Zealand has

been substantially completed. To date, spending on this project totals $141.2 million.

Capital commitments at 31 March 2020 include $7.6 million related to this project.

The building is expected to be operational in mid-2020.

Research and development tax incentive

During the year, the New Zealand government passed the Taxation (Research and Development

Tax Credits) Act 2019. This research and development tax incentive provides a 15% tax credit on

eligible research and development “R&D” expenditure.

For the year ended 31 March 2020 a tax credit of $13.4 million was recognised as a deduction to

tax expense, resulting in an effective tax rate of 22.5%. Excluding the tax credit, the effective tax

rate for the year would have been 26.1%. The R&D tax credit replaces the $5.0 million Callaghan

Growth Grant which was recognised in other income.

Adoption of NZ IFRS 16 Leases

During the year, the Group adopted NZ IFRS 16 ‘Leases’ (NZ IFRS 16). The Group recognised

additional lease assets of $29.4 million, and $35.2 million of lease liabilities as at 1 April 2019,

with a reduction in retained earnings of $3.8 million. The standard was adopted using the

modified retrospective approach, with no restatement of comparative information. Further

details of the adoption of NZ IFRS 16 and the new accounting policies are disclosed in Note 23.

ResMed litigation

As disclosed in the 2019 Annual Report, in February 2019 Fisher & Paykel Healthcare and

ResMed reached a settlement on patent infringement disputes. Net litigation costs related to

these actions incurred in the year to 31 March 2019 were $23.4 million. In the year 31 March

2020, no significant costs were incurred.

COVID-19

In March 2020, the World Health Organisation declared the outbreak of COVID-19 as a pandemic.

Since the outbreak of COVID-19, the Company’s focus has been on manufacturing and supplying

products that are directly involved in treating patients with COVID-19.

The Company relied on the NZX class waiver that provided listed companies an additional

30 days to prepare and release their full year results. This provided the Company sufficient

time to prepare these financial statements, including appropriately considering, assessing

and documenting relevant material impacts on its business.

COVID-19 impact on inventory counts

As a result of COVID-19 and the prioritisation of operational distribution of products that are

essential to patients, annual finished products inventory counts planned to be held on or close

to 31 March 2020 were not performed in Japan, Australia and Europe (including UK, Germany,

France and Sweden). Subsequent to year end finished products cycle count procedures were

performed in the majority of these locations with no significant inventory adjustments.

Certain planned materials cycle counts in New Zealand were not completed in the last few

weeks of the financial year. Subsequent to year end cycle counts were resumed and have

covered the majority of inventory line items. For those completed there have been no

significant inventory adjustments.

The Group has strong inventory management processes including the performance of periodic

counting procedures across the Group. Based on these, and counts performed after year end,

management are comfortable that no adjustment to inventory balances was required at 31

March 2020.

The Company’s auditors, PwC, were unable to attend certain 31 March 2020 annual inventory

counts and cycle counts in March 2020 as they had planned due to those specific counts not

being performed.

COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020

During the year, the New Zealand government passed the COVID-19 Response (Taxation

and Social Assistance Urgent Measures) Act that reintroduced depreciation on industrial

and commercial buildings for tax purposes. The change applies from 1 April 2020 and the

depreciation rate is 2% diminishing value. For the year ended 31 March 2020, as a result of

the Act, the tax base of the Company's buildings increased by $19.0 million. This reduced the

difference between the accounting carrying value and the tax base, resulting in a reduction

in deferred tax liabilities and a reduction in tax expense of $5.3 million.

Other

Management have assessed the impact of COVID-19 on all other aspects of the balance sheet.

The carrying value of land held at fair value has been assessed for appropriateness (refer

Note 9). Specifically, the carrying value of receivables and inventory were considered, with

provisioning reflecting management's best estimate of the impact based on information

available at the time of preparing these financial statements. There has been no material

impact on the balance sheet.

As a result of currency volatility during this period, the liability relating to the Group’s portfolio

of derivatives has increased, with the corresponding offset in the cash flow hedge reserve.

ANNUAL REPORT 2020

42Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

4. OPERATING REVENUE AND SEGMENTAL INFORMATION
2019

NZ$M

2020

NZ$M

Sales revenue 1,072.11,273.4

Foreign exchange loss on hedged sales (1.7)(9.7)

Total operating revenue 1,070.41,263.7

Revenue by Product Group

Hospital products 642.3801.3

Homecare products 421.4457.3

1,063.71,258.6

Distributed and other products 6.75.1

Total operating revenue 1,070.41,263.7

Revenue after hedging by geographical location of customer:

North America 501.5571.2

Europe 314.6365.4

Asia Pacific 208.1273.3

Other 46.253.8

Total operating revenue 1,070.41,263.7

Segmental reporting

The Group operates in one segment - being the design, manufacture, marketing and sale of

medical devices and systems globally. These products and systems are for use in respiratory

care, acute care, surgery and the treatment of OSA in the home and hospital. Resource allocation

decisions are made to optimise the Group’s financial operating profit. This is consistent with the

internal management reports the chief operating decision-maker (CODM)

1

reviews.

Non-current asset disclosures by geographical location are included in Note 9.


Revenue is recognised at the point in time performance obligations are satisfied by

transferring control of goods to the customer at the transaction price specified in the

contract. Control typically transfers to the customer at the same time as the legal title

passes to the customer, typically on delivery. The transaction price includes all amounts

which the Group expects to be entitled to net of sales taxes and other indirect taxes,

expected rebates and discounts. Where applicable, rebates and/or discounts are included

within the consideration using an estimation typically based on the most likely method,

and are only recognised to the extent that it is highly probable that a significant reversal

will not occur.

There are no significant financing components in the Group's revenue arrangements.

1 The CODM comprises the Board of Directors (which includes the Chief Executive Officer), Vice-President - Products

and Technology, Senior Vice-President - Sales and Marketing and the Chief Financial Officer.

5. EXPENSES

2019

NZ$M

2020

NZ$M

Profit before tax is after charging the following specific expenses:

Donations 0.10.1

Inventory written off (net) 3.53.6

Fees paid to auditors

2019

NZ$'000

2020

NZ$'000

Statutory audit and half year review (i) 915953

Other assurance and audit related services (ii) 5039

Total audit, other assurance services and audit-related services 965992

Other services (iii) 13163

Total fees paid to auditors 9781,155

Other fees paid to auditors

(i) Statutory audit and half year review includes $361,900 (2019: $306,000) paid to other

PwC network firms.

(ii) Other assurance and audit related services of $38,700 (2019: $50,100) include

assurance procedures in relation to compliance with the constant currency framework

and scrutineering the counting of votes at the Annual Shareholders' Meeting (ASM).

In 2019, other assurance and audit related services included these items as well as

assessment of eligible expenditure for the purposes of the Callaghan Growth grant.

(iii) Other services includes treasury related financial markets risk analysis and commentary,

regulatory tax compliance procedures in Mexico, and remuneration benchmarking.

The fee paid to PwC for the audit and review of the Group's financial statements is split across

the jurisdictions where there are subsidiary entities that require an audit or are a significant

component of the Group.

2019

NZ$'000

2020

NZ$'000

PwC New Zealand672793

PwC Overseas offices306362

9781,155

ANNUAL REPORT 2020

43Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

6. DERIVATIVE FINANCIAL INSTRUMENTS
20192020

Assets

NZ$M

Liabilities

NZ$M

Assets

NZ$M

Liabilities

NZ$M

CURRENT

Foreign currency forward exchange contracts - cash flow hedges 14.7 2.6 2.5 33.8

Foreign currency forward exchange contracts - not hedge accounted 0.2 – – 1.4

Foreign currency option contracts - cash flow hedges 3.8 – 1.6 0.5

Foreign currency option contracts - time value 0.3 – – –

Interest rate swaps - cash flow hedges 0.1 0.2 – 0.6

Interest rate options - cash flow hedges 0.1 – – 0.1

19.2 2.8 4.1 36.4

NON-CURRENT

Foreign currency forward exchange contracts - cash flow hedges 43.0 1.6 12.7 56.5

Foreign currency option contracts - cash flow hedges 3.1 – 1.4 3.2

Foreign currency option contracts - time value 0.5 – – –

Interest rate swaps - cash flow hedges 0.3 0.3 – 1.6

Interest rate options - cash flow hedges 0.1 – – –

47.0 1.9 14.1 61.3


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 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 its 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 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 21 for information on the calculation of fair values and maturity of undiscounted cash flows for these financial instruments.

ANNUAL REPORT 2020

44Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

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

2019

NZ$M

2020

NZ$M

Foreign currency forward contracts and options

Sale commitments forward exchange contracts 982.1 1,873.2

Purchase commitments forward exchange contracts 63.1 86.8

Foreign currency borrowing forward exchange contracts 23.5 16.9

NZD call option contracts purchased 7.7 38.0

Collar option contracts - NZD call options purchased (i) 86.3 70.9

Collar option contracts - NZD put options sold (i) 94.6 76.6

Interest rate derivatives

Interest rate swaps 50.2 52.1

Interest rate options 22.0 12.5

(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

2019

M

2020

M

Sale commitments

United States dollars US$302.8US$659.3

European Union euros €241.5€322.3

Australian dollars A$16.5A$17.4

British pounds £19.4£25.8

Canadian dollars C$26.6C$37.3

Japanese yen ¥4,925.0¥11,075.0

Chinese yuan ¥88.0¥239.0

Korean won ₩7,719.1₩7,977.7

Swedish kronor kr23.3kr58.0

Danish krone kr3.5kr14.3

Purchase commitments

Mexican pesos MXN$941.0MXN$1,285.5

ANNUAL REPORT 2020

45Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

7. TRADE AND OTHER RECEIVABLES
2019

NZ$M

2020

NZ$M

CURRENT

Trade receivables 136.4 195.9

Loss allowance for doubtful trade receivables (0.4) (3.0)

136.0 192.9

Other receivables 21.9 29.8

157.9 222.7


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

amortised cost using the effective interest method, less loss allowance for doubtful trade

receivables. Estimates are used in determining the level of receivables that may not be

collected. The Group has applied the simplified approach to calculating expected credit

losses on trade receivables and recognises a doubtful debt based on the lifetime expected

credit loss at each reporting date.

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

Trade receivables credit risk

As at balance date 88% of trade receivables were current (2019: 84%) with less than 1%

(2019: 1%) more than 90 days past due. The total loss allowance for doubtful trade receivables

represents an estimate of the expected credit losses in respect of trade receivables and covers

the majority of these more than 90 days past due balances. The expected credit losses are

assessed by reference to historical collection trends and are adjusted to reflect current and

forward-looking information on macroeconomic factors affecting the ability of the customers

to settle the receivables.

Customer and receivable concentration

2019 2020

Five largest customers' proportion of the Group's:

Operating revenue 18.0%17.7%

Trade receivables 16.6%16.6%

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 21.

8. INVENTORIES

2019

NZ$M

2020

NZ$M

Materials 38.8 50.3

Finished products 107.0 111.4

Provision for obsolete inventories (9.7) (15.2)

136.1 146.5


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

products comprises 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.

ANNUAL REPORT 2020

46Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

9. PROPERTY, PLANT AND EQUIPMENT
Reconciliation of carrying amounts at the beginning and end of the year

LandBuildingsPlant & equipmentCapital projectsTotal

NotesFair ValueStructure (i)

Fit out

and other

Leased

assetsPurchased

Leased

assetsBuildings (i)Other

NZ$M NZ$M NZ$M NZ$M NZ$M NZ$M NZ$M NZ$M NZ$M

Cost and revaluation

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

Revaluation recognised in asset revaluation reserve 34.1 – – – – – – – 34.1

Additions – 0.3 1.1 – 13.9 – 82.9 26.9 125.1

Transfers 7.4 27.1 8.6 – 25.6 – (43.1) (25.6) –

Disposals – – – – (4.4) – – – (4.4)

Foreign exchange differences 0.3 – – – – – – – 0.3

Balance at 31 March 2019 180.0 116.9 141.4 – 318.8 – 62.6 54.8 874.5

Adjustment on adoption of NZ IFRS 16 23 – – – 24.9 (0.9) 5.4 – – 29.4

Balance at 1 April 2019 180.0 116.9 141.4 24.9 317.9 5.4 62.6 54.8 903.9

Additions – 0.5 1.8 1.1 22.7 3.8 74.6 42.7 147.2

Transfers 0.7 – 0.4 – 26.6 – (0.9) (26.8) –

Disposals – – (0.1) – (3.7) (0.1) – – (3.9)

Foreign exchange differences 3.0 3.8 0.9 – (0.1) – – – 7.6

Balance at 31 March 2020 183.7 121.2 144.4 26.0 363.4 9.1 136.3 70.7 1,054.8

Depreciation and impairment losses

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

Depreciation charge for the year – 2.0 5.7 – 26.6 – – – 34.3

Disposals – – – – (4.2) – – – (4.2)

Balance at 31 March 2019 – 20.1 70.5 – 182.5 – – – 273.1

Adjustment on adoption of NZ IFRS 16 23 – – – – (0.4) 0.4 – – –

Depreciation charge for the year – 2.7 6.6 6.8 28.9 3.3 – – 48.3

Disposals – (0.1) (0.2) – (1.2) (0.1) – – (1.6)

Foreign exchange differences – (0.1) (0.1) – (0.1) – – – (0.3)

Balance at 31 March 2020 – 22.6 76.8 6.8 209.7 3.6 – – 319.5

Carrying amounts

At 31 March 2018 138.2 71.4 66.9 – 123.6 – 22.8 53.5 476.4

At 31 March 2019 180.0 96.8 70.9 – 136.3 – 62.6 54.8 601.4

At 1 April 2019 on adoption of NZ IFRS 16 180.0 96.8 70.9 24.9 135.8 5.0 62.6 54.8 630.8

At 31 March 2020 183.7 98.6 67.6 19.2 153.7 5.5 136.3 70.7 735.3

(i) Buildings additions in the year in New Zealand include capitalised finance costs of $2.1 million (2019: New Zealand and Mexico $2.2 million). The average effective interest rate used was 3.0%

(2019: New Zealand 2.8% and Mexico 5.4%).

ANNUAL REPORT 2020

47Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

9. PROPERTY, PLANT AND EQUIPMENT (CONTINUED)

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.

The accounting policy for leased assets is included in Note 23.


Land revaluation

As described in Note 21 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 ('psm') for similar properties adjusted to

reflect relevant physical and locational characteristics. Valuation of land is performed

in accordance with the provisions of NZ IAS 16 'Property, Plant and Equipment' and

NZ IFRS 13 'Fair Value Measurement'.

New Zealand

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

effective date of 31 March 2019 in accordance with the Australia and New Zealand Property

Institute Valuation Standards. The valuation of land ranged from $400 psm for land with

improvements to $350 psm for development land.

Mexico

The Group holds approximately 15 hectares of land in Tijuana. An independent valuation

of the Mexico land was conducted by Jones Lang LaSalle (JLL Mexico) as at 31 March

2019 in accordance with the International Valuation standards. The land was valued at

US$15.7 million (NZ$26.0 million) representing US$100 psm (NZ$143 psm).

COVID-19 may have an impact on real estate transactions. We have considered any impact

of this disruption along with market conditions existing prior to COVID-19 on the carrying

value of land. The Directors taking into account these market conditions and uncertainties

and consultation with external parties, have considered that the carrying value of the land

at 31 March 2020 remains an appropriate fair value.

2019

NZ$M

542.1

108.7

12.1

2020

NZ$M

138.0

33.4

6 37. 8

New Zealand

Mexico

Other

Property, plant and equipment and intangible assets by geographical location:Carrying amounts of land if measured at historical cost

New ZealandMexico

2019

NZ$M

2020

NZ$M

2019

NZ$M

2020

NZ$M

At historical cost 70.9 71.6 21.2 24.2

At fair value 157.0 157.7 23.0 26.0

ANNUAL REPORT 2020

48Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

10. INTANGIBLE ASSETS
Software

NZ$M

Patents,

trademarks &

applications

NZ$M

Other

NZ$M

Capital

projects

in progress

NZ$M

Total

NZ$M

Cost

Balance at 31 March 2018 48.2 42.0 5.0 3.2 98.4

Additions 3.5 10.6 – 4.5 18.6

Transfers 2.7 – – (2.7) –

Disposals (0.1) (1.4) – – (1.5)

Balance at 31 March 2019 54.3 51.2 5.0 5.0 115.5

Additions 6.0 13.3 – 5.8 25.1

Transfers 4.0 – – (4.0) –

Disposals (0.2) (0.5) (0.8) – (1.5)

Foreign exchange differences – – – 0.3 0.3

Balance at 31 March 2020 64.1 64.0 4.2 7.1 139.4

Amortisation and impairment losses

Balance at 31 March 2018 19.5 24.9 3.6 – 48.0

Amortisation for the year 3.9 3.5 – – 7.4

Disposals – (1.4) – – (1.4)

Balance at 31 March 2019 23.4 27.0 3.6 – 54.0

Amortisation for the year 4.6 8.1 – – 12.7

Disposals (0.1) (0.3) (0.8) – (1.2)

Balance at 31 March 2020 27.9 34.8 2.8 – 65.5

Carrying amounts

At 31 March 2018 28.7 17.1 1.4 3.2 50.4

At 31 March 2019 30.9 24.2 1.4 5.0 61.5

At 31 March 2020 36.2 29.2 1.4 7.1 73.9


Software: Software development

costs that are directly attributable to

the design and testing of identifiable

and unique software products and

acquired computer software licences

controlled by the Group are recognised

as intangible assets and are initially

capitalised at cost. Directly attributable

costs that are capitalised as part of

the software include employee costs.

Software costs are amortised over the

useful economic life of 3 to 15 years.

Project costs are transferred from

Capital projects in progress to Software,

as each stage is completed.

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 that a patent is superseded

or a trademark registration is not

continued or renewed, the unamortised

costs are expensed immediately.

ANNUAL REPORT 2020

49Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

11. INCOME TAX
INCOME TAX EXPENSE

2019

NZ$M

2020

NZ$M

Profit before tax 291.2 370.5

Tax expense at the New Zealand rate of 28% 81.5 103.7

Adjustments to tax:

Non-assessable income (0.3) (0.1)

Non-deductible expenses 2.4 2.4

Foreign rates other than 28% (0.2) 0.5

Effect of foreign currency translations (0.8) (4.5)

R&D tax credit – (13.4)

Re-introduction of building depreciation – (5.3)

Prior period over provision (0.6) (0.1)

Tax expense 82.0 83.2

This is represented by:

Current tax 85.2 107.0

Deferred tax (3.2) (23.8)

Tax expense 82.0 83.2

Effective tax rate 28.2%22.5%

Effective tax rate excluding R&D tax credit and

re-introduction of building depreciation 28.2%27.5%


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 for 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.

The R&D tax credit is estimated based on the eligible R&D expenditure incurred during

the period and is recognised as a deduction to current tax expense and offset in current

tax payable. The R&D tax credit is only recognised when there is reasonable certainty the

Group will comply with the conditions of the tax incentive.

IMPUTATION CREDITS

2019

M

2020

M

New Zealand imputation credits available for use in

subsequent reporting periods NZ$118.8 NZ$143.0

Australian franking credits available for use in subsequent

reporting periods A$9.1 A$10.3

ANNUAL REPORT 2020

50Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

11. INCOME TAX (CONTINUED)
DEFERRED TAX ASSETS/(LIABILITIES)

Notes

Provisions

and accruals

NZ$M

Leases

NZ$M

Property,

plant and

equipment and

intangibles

NZ$M

Financial

instruments

NZ$M

Employee

Share based

payments

NZ$M

Other

NZ$M

Total

NZ$M

Balance at 31 March 2018 44.7–(19.4)(10.9)2.80.317.5

Amounts recognised in:

Other comprehensive income –––(5.4)––(5.4)

Directly in equity ––––0.3–0.3

In the Income Statement 6.1–(3.6)(0.3)0.50.53.2

Balance at 31 March 2019 50.8–(23.0)(16.6)3.60.815.6

Adjustment on adoption of NZ IFRS 16 23–1.5––––1.5

Balance at 1 April 2019 50.81.5(23.0)(16.6)3.60.817.1

Amounts recognised in:

Other comprehensive income –––39.0––39.0

Directly in equity ––––10.8–10.8

In the Income Statement 16.6–0.1(0.3)0.61.518.5

In the Income Statement – re-introduction of building depreciation––5.3–––5.3

Balance at 31 March 2020 67.41.5(17.6)22.115.02.390.7

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

ANNUAL REPORT 2020

51Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

12. INTEREST-BEARING LIABILITIES
2019

NZ$M

2020

NZ$M

CURRENT

Bank overdrafts 17.3 30.7

Borrowings – 49.9

17.3 80.6

NON-CURRENT

Borrowings expiring

Between one and two years 44.1 –

Between two and three years – 16.6

Between three and four years – 5.4

Between four and five years 24.9 –

69.0 22.0


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.

Lease liabilities are disclosed in Note 23.

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 year end the weighted

average interest rate is 2.6% (2019: 2.7%).

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:

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

before interest, tax, depreciation and amortisation (EBITDA);

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

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

of the total tangible assets of the Group.

There have been no breaches of debt covenants for the current or prior period.

2019

NZ$M

2020

NZ$M

Unused lines of credit

Bank overdraft facilities 31.2 19.1

Borrowing facilities 145.0 148.0

176.2 167.1

ANNUAL REPORT 2020

52Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

13. TRADE AND OTHER PAYABLES
2019

NZ$M

2020

NZ$M

CURRENT

Trade payables 55.1 69.3

Employee entitlements 47.4 57.1

Other payables and accruals 32.5 39.2

135.0 165.6

NON-CURRENT

Employee entitlements 11.2 16.6

Other payables and accruals 1.5 3.2

12.7 19.8


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

2019

NZ$M

2020

NZ$M

Warranty provision

CURRENT

Balance at beginning of the year 4.7 4.9

Current year provision 7.6 6.3

Warranty expenses incurred (7.4) (6.2)

Balance at end of the year 4.9 5.0

NON-CURRENT

Balance at beginning of the year 2.1 2.2

Current year provision 0.1 (0.7)

Balance at end of the year 2.2 1.5


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. Typical warranty

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

The actual future warranty claims experienced by the Group may be different to that of the

past. Factors that could impact future warranty claims 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.

ANNUAL REPORT 2020

53Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

15. SHARE CAPITAL
2019

NZ$M

2020

NZ$M

Share capital at beginning of the year 201.4 221.0

Issue of share capital under dividend reinvestment plan (i) 12.7 –

Issue of share capital under employee share plans 6.9 8.0

Share capital at end of the year 221.0 229.0

Less treasury shares (ii) (1.8) (3.6)

219.2 225.4

Number of issued shares

Number of shares on issue at beginning of the year 571,230,264 573,708,739

Shares issued:

Dividend reinvestment plan (i) 918,827 –

Employee share purchase schemes 90,510 167,316

Employee share based payments plans 1,469,138 694,548

Number of shares on issue at end of the year 573,708,739 574,570,603

Less treasury shares (ii) (210,457) (290,103)

573,498,282 574,280,500


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

shown in equity as a deduction, net of taxation, from the proceeds.

When shares are acquired by a member of the Group, the amount of consideration paid is

recognised directly in equity. These shares are classified as treasury shares and presented

as a deduction from share capital until the ownership transfers to a holder outside the

Group. When treasury shares are subsequently reissued under employee share plans the

cost of treasury shares is reversed and the realised gain or loss on sale or reissue, net of

any directly attributable incremental transaction costs, is recognised within Share Capital.

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

paid ordinary share.

(i) In 2019, shares were issued under the Company's dividend reinvestment plan at an average

price of $13.87 per share.

(ii) Treasury shares are shares held and controlled by Fisher & Paykel Healthcare Employee

Share Purchase Trustee Limited.

16. EARNINGS PER SHARE

2019

NZ$M

2020

NZ$M

Profit after tax 209.2 287.3

Weighted average number of ordinary shares 572,780,545 574,192,388

Adjustment for share options, PSRs and ESRs 5,270,055 4,857,255

Weighted average number of ordinary shares for

diluted earnings per share 578,050,600 579,049,643

Basic earnings per share (cents per share) 36.5 cps 50.0 cps

Diluted earnings per share (cents per share) 36.2 cps 49.6 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, Performance Share Rights (PSRs) and Employee Share Rights (ESRs) are

convertible into the Company’s shares, and are therefore considered dilutive securities for

diluted earnings per share.

ANNUAL REPORT 2020

54Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

17. RESERVES AND DIVIDENDS
2019

NZ$M

2020

NZ$M

Hedging reserve 44.1 (56.2)

Asset revaluation reserve 87.6 87.6

Employee share based payment reserve 12.9 27.7

Foreign currency translation reserve 0.2 3.0

Total reserves 144.8 62.1

Nature and purpose of reserves

Hedging reserve

This reserve is used to record unrealised gains or losses on hedging instruments that are

recognised directly in equity and 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 payment reserve

This reserve is used to recognise the fair value of shares, options, PSRs and ESRs 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

shares, options, PSRs or ESRs are exercised or lapse.

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 NZD.

Dividends

All dividends are recognised as distributions to shareholders.

During the year, supplementary dividends of $16.0 million were paid to non-resident

shareholders (2019: $13.6 million), for which the Group received an equivalent foreign investor

tax credit entitlement. The foreign investor tax credit entitlement is included in income taxes

paid within the Statement of Cash Flows.

Cents

per share NZ$M

Dividends

2018 final 12.50 71.5

2019 interim 9.75 55.8

31 March 2019 22.25 127.3

2019 final 13.50 77.5

2020 interim 12.00 68.9

31 March 2020 25.50 146.4

Subsequent event - dividend declared

On 26 June 2020 the directors approved the payment of a fully imputed 2020 final dividend

of $89.1 million (15.50 cents per share) to be paid on 17 July 2020. A supplementary dividend

of 2.7353 cents per share was also approved for eligible non-resident shareholders.

ANNUAL REPORT 2020

55Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

18. EMPLOYEE EXPENSES
Employee expenses total $429.5 million (2019: $367.7 million).

a) Employee share based compensation

From 1 April 2019, the Company grants options and PSRs to certain employees under the

2019 Share Option Plan and the 2019 Performance Share Rights Plan. Prior to April 2019, the

Company granted options and PSRs to certain employees under the 2003 Share Option Plan

and Employee Performance Share Rights Plan.

Vesting of all schemes is subject to the employee still being in service at date of vesting.

No amounts are payable for the grant of any options or share rights. Options, PSRs and ESRs

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

shares issued.

(i) Share option plan

Under the 2019 Share Option Plan, one option gives the employee the right to acquire one

ordinary share in the Company. Options vest on either the third, fourth or fifth anniversary

date of the Grant as long as the FPH share price on the NZX on that date has exceeded the

“escalated price”. The “escalated price” is determined as at each anniversary of the grant date

and is calculated by:

• increasing the last calculated escalated price (which as at the grant date will be the exercise

price of the option) by a percentage amount determined by the Board to represent the

Company’s cost of capital; and

• reducing the resulting figure by the amount of any dividend paid by the Company in

respect of a share in the 12 month period immediately preceding that anniversary.

Under the 2003 Share Option Plan, 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”. The escalated price is

escalated for a period of three years only.

(ii) Performance share rights plan

Under the 2019 Performance Share Rights Plan, one share right gives the employee the potential

to exercise a share right for an ordinary share in the Company at no cost. Performance share

rights will only 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 (DJSMDQT) in NZD over the same period.

The plan is a 5 year scheme, with the potential for rights to fully vest on the third and fourth

anniversary of the grant date if the Company’s TSR performance exceeds that of the DJSMDQT

by 10 percentage points or more.

Under the previous Employee Performance Share Rights Plan partial vesting of PSRs was

possible at the third and fourth anniversary.

2019

NZ$M

362.2

5.5

2020

NZ$M

6.1

423.4

Wages and

salaries

Share based

benefits


Wages and salaries

Wages and salaries includes non monetary benefits, annual leave, long service leave and

contributions to superannuation plans.

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

service leave and accumulating sick leave are recognised within employee entitlements in

trade and other payables. These are measured at the amounts expected to be paid when

the liabilities are settled in respect of employees’ services up to the reporting date.

For the liabilities for long service leave, 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.

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 shares, options, PSRs and ESRs 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

shares, options, PSRs or ESRs are exercised, the amount in the share based payment

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

employee, is transferred to share capital. When any vested shares, options, PSRs or ESRs

lapse, the amount in the share based payment reserve relating to those shares, options,

PSRs or ESRs is also transferred to share capital.

ANNUAL REPORT 2020

56Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

18. EMPLOYEE EXPENSES (CONTINUED)
(iii) Employee share rights plan

Employee Share Rights (ESR) Plan entitles certain New Zealand and Australian employees to

be issued ordinary shares in the Company. ESRs automatically vest on the third anniversary

of their grant date at no cost to the employee. For each ESR that vests, one ordinary share

will be issued.

(iv) Other Employee share and stock purchase plans

Employee Share Purchase Plan: New Zealand and Australian full time employees are eligible,

after a qualifying period, to participate in this plan. Shares are issued up to the value of $2,000,

with a discount of up to $500 per employee. Loans are provided to employees for the purchase

and repaid over the vesting period. No interest is charged on the loans. (2019: up to $2,340

worth of shares, at a discount of 20%). The qualifying period between grant and vesting date

is 3 years. At 31 March 2020 the total receivable owing from employees was $2.1 million

(2019: $0.6 million). 

Employee Stock Purchase Plan: 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 this 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 2020

totalled 82,636 shares (2019: 90,510).

Measurement

The fair value of share options or PSRs is independently determined using a Monte Carlo

simulation valuation methodology. The fair value of ESRs is independently determined using

a discounted dividend approach. The key inputs and assumptions are included.

b) Key management and director compensation

2019

NZ$'000

2020

NZ$'000

Salary and other short-term benefits 6,493 7,887

Share based benefits 1,410 1,674

Directors fees 978 1,046

8,881 10,607

Key management personnel includes the Chief Executive Officer and senior executives reporting

directly to the Chief Executive Officer.

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

management personnel.

ANNUAL REPORT 2020

57Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

18. EMPLOYEE EXPENSES (CONTINUED)
Movements in the number of options, PSRs and ESRs outstanding and their exercise prices are as follows:

20192020

Options

Performance

Share Rights

Employee

Share Rights Options

Performance

Share Rights

Employee

Share Rights

Number outstanding

As at beginning of the year 4,827,988 1,231,313 – 3,808,428 972,230 122,355

Granted during the year 670,303 216,937 126,377 815,732 257,701 127,713

Exercised during the year (1,569,457) (436,670) – (1,177,459) – –

Lapsed during the year (120,406) (39,350) (4,022) (64,814) (27,160) (5,412)

As at end of the year 3,808,428 972,230 122,355 3,381,887 1,202,771 244,656

Exercisable at year end 929,970 – – 870,744 353,603 –

Number of employees holding employee share options, PSRs and ESRs 478 478 227 426 459 261

Weighted average exercise price $10.46 – – $12.98 – –

Weighted average remaining contractual life (months) 33 39 29 33 33 23

Fair value of share options or rights granted during the year (NZ$M) 2.3 2.2 1.8 2.6 2.6 2.0

Fair value of share options or rights granted during the year ($ per share) $3.39 $10.16 $14.38 $3.19 $10.11 $15.82

Key inputs and assumptions used in fair value of grants during the year

Share price at grant date $15.16 $15.16 $15.16 $16.90 $16.90 $16.90

Contractual life (years) 5 5 3 5 5 3

Exercise price $14.91 NilNil$17.21 Nil Nil

Expected volatility (i) 27%27%n/a25.5%25.5%n/a

Expected dividend yield 1.99%n/a1.99%1.63%1.63%1.63%

Cost of equity 8.2%n/a8.2%7.6% n/a 7.6%

5 year NZD risk free rate 2.55%2.55%n/a1.24%1.24%n/a

5 year USD risk free rate n/a2.90%n/an/a1.83%n/a

NZD/USD exchange rate of grant date n/a0.6560n/an/a0.6400n/a

Expected NZD/USD volatility n/a13.00%n/an/a10.30%n/a

Expected DJSMDQT index volatility n/a13.00%n/an/a16.40%n/a

(i) The expected share price volatility is derived by analysing the historical volatility over the most recent historical period corresponding to the term of the option or PSR.

ANNUAL REPORT 2020

58Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

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.

Periodically the Group is party to litigation including product liability and patent claims.

The Directors are unaware of the existence of any claim or contingencies that would have

a material impact on the operations of the Group.

20. COMMITMENTS

2019

NZ$M

2020

NZ$M

Capital expenditure commitments contracted for but not

recognised as at the reporting date:

Within one year 79.7 31.2

Between one and two years 1.2 0.3

Between two and five years – –

80.9 31.5

21. 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

Market risk is the risk that changes in market prices, such as foreign exchange rates, interest

rates and prices will affect the Group's profit or the value of financial instruments.

The objective of market risk management is to manage and control market risk exposures

through the use of various financial instruments in accordance with the Group's treasury

management policy.

(i) Foreign exchange risk

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

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

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

various currency exposures, primarily US dollar (USD), Euro (EUR), Japanese yen (JPY)

and Mexican peso (MXN).

Foreign exchange risk is hedged in accordance with the treasury management policy.

The Group enters into foreign currency option contracts and forward foreign currency contracts

within policy parameters to hedge the foreign exchange 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 5 years, but may have terms of up to 10 years with Board

approval.

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.

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) 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 within policy parameters.

Interest rate swaps and options are accounted for as cash flow hedges.

ANNUAL REPORT 2020

59Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

21. FINANCIAL RISK MANAGEMENT (CONTINUED)
The carrying amounts of significant non-derivative 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

2019

Cash 27.410.01.60.3–0.8–1.76.448.2

Short-term investments 92.5––––––––92.5

Trade receivables 1.657.833.216.17.85.64.7–9.6136.4

Trade and other payables (31.7)(23.9)(6.3)(1.4)(3.2)(0.6)(3.9)(3.4)(14.7)(89.1)

Bank overdraft –(2.0)(2.6)(10.0)(0.4)–(1.2)–(1.1)(17.3)

Borrowings (2.9)(55.9)(4.9)–(3.4)(1.9)–––(69.0)

86.9(14.0)21.05.00.83.9(0.4)(1.7)0.2101.7

2020

Cash 35.8 12.3 3.4 – 2.2 0.4 – 4.9 8.1 67.1

Short-term investments 77.7 – – – – – – – – 77.7

Trade receivables 2.4 82.9 51.2 20.1 8.0 8.7 8.6 0.9 13.1 195.9

Trade and other payables (41.2) (24.1) (10.7) (1.6) (3.5) (0.9) (4.9) (7.0) (17.8) (111.7)

Bank overdraft – (10.5) (4.9) (11.3) – (0.1) (2.4) – (1.5) (30.7)

Lease liabilities (0.2) (8.6) (5.8) (1.0) (4.6) (0.8) (0.5) (7.5) (4.6) (33.6)

Borrowings – (66.5) – – (3.4) (2.0) – – – (71.9)

74.5 (14.5) 33.2 6.2 (1.3) 5.3 0.8 (8.7) (2.7) 92.8

ANNUAL REPORT 2020

60Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

21. FINANCIAL RISK MANAGEMENT (CONTINUED)
a. Market risk (continued)

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 (2019: +/-10%). The Group

believes that an overall sensitivity of +/-10% is reasonably possible given the exchange rate

volatility observed on a historical basis. A sensitivity of +/-1% has been selected for interest rate

risk (2019: +/-1%). This sensitivity is based on reasonably possible changes over a financial year

using the observed range of historical data.

All variables other than the applicable interest rates and exchange rates are held constant.

20192020

NZ$M NZ$M NZ$M NZ$M

-1%+1%-1%+1%

Interest rate change

Impact on profit after tax (0.7) 0.7 (0.3) 0.4

Impact on hedging reserves

(within equity) (1.7) 1.7 (1.6) 1.5

(2.4) 2.4 (1.9) 1.9

-10%+10%-10%+10%

Foreign exchange rate change

Impact on profit after tax (0.9) 0.7 (0.2) 0.1

Impact on hedging reserves

(within equity) (70.1) 60.3 (152.5) 124.7

(71.0) 61.0 (152.7) 124.8

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).

Financial Instruments

All the Group's financial instruments held at fair value have been measured at the fair value

measurement hierarchy of level 2 (2019: level 2).

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.

Land

Refer to Note 9 for further information about land that is measured at fair value including

a summary of the valuation techniques used.

Other

All financial assets other than derivatives are measured at amortised cost including short-

term investments. 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 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.

b. Credit risk

The Group is exposed to 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. Over 93% of cash and short-term investments

(2019: 96%) 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.

ANNUAL REPORT 2020

61Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

21. FINANCIAL RISK MANAGEMENT (CONTINUED)
c. Liquidity risk

Management monitors rolling forecasts of the Group’s liquidity position on the basis of expected cash flows. The table below sets out the contractual, undiscounted cash flows for non-derivative

financial liabilities and derivative financial instruments.

< 1 year

NZ$M

1-2 years

NZ$M

2-5 years

NZ$M

5+ years

NZ$M

Contractual

cash flows

NZ$M

Consolidated

Balance Sheet

NZ$M

2019

Bank overdrafts 17.3 – – – 17.3 17.3

Trade and other payables 90.8 – – – 90.8 89.1

Borrowings 1.9 45.5 26.6 – 74.0 69.0

Total non-derivative financial liabilities 110.0 45.5 26.6 – 182.1 175.4

Foreign currency forward exchange contracts 12.4 15.1 24.9 – 52.4 53.7

Foreign currency option contracts – – – – – 7.7

Interest rate derivative instruments net inflows (outflows) (i) – – – – – 0.1

Total derivative financial instruments – assets 12.4 15.1 24.9 – 52.4 61.5

2020

Bank overdrafts 30.7 – – – 30.7 30.7

Trade and other payables 111.7 – – – 111.7 111.7

Borrowings 51.2 0.6 22.5 – 74.3 71.9

Lease liabilities 11.9 9.0 6.6 1.8 29.3 33.6

Total non-derivative financial liabilities 205.5 9.6 29.1 1.8 246.0 247.9

Foreign currency forward exchange contracts (32.9) (21.0) (24.7) 1.3 (77.3) (76.5)

Foreign currency option contracts – – – – – (0.7)

Interest rate derivative instruments net inflows (outflows) (i) (0.5) (0.4) (1.2) (0.2) (2.3) (2.3)

Total derivative financial instruments – (liabilities) (33.4) (21.4) (25.9) 1.1 (79.6) (79.5)

(i) Interest rate swaps derivative cash flows are estimated using forward interest rates at reporting date.

ANNUAL REPORT 2020

62Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

22. SIGNIFICANT EVENTS AFTER BALANCE DATE
Other than the dividends disclosed in Note 17, there are no other significant events after

balance date.

23. OTHER ACCOUNTING POLICIES

a. Changes to accounting policies

During the year the Group adopted NZ IFRS 16 ‘Leases’, effective 1 April 2019, using the

modified retrospective approach. The cumulative effect of adopting NZ IFRS 16 was

recognised as an adjustment to the opening balance of retained earnings at 1 April 2019, with

no restatement of comparative information. The reduction in retained earnings on 1 April 2019

was $3.8 million. This is a non cash adjustment and did not impact the Group’s ability to comply

with its debt covenants.

Adjustments recognised on adoption of NZ IFRS 16

Prior to 1 April 2019, the majority of leases of property, plant and equipment were classified as

operating leases with an operating lease expense recognised on a straight-line basis over the

term of the lease. From 1 April 2019, leases are recognised as a right-of-use (or leased) asset

and a corresponding lease liability at the date at which the leased asset is available for use by

the Group. Each lease payment is allocated between the liability and financing expense. The

financing expense is charged to profit or loss over the lease period so as to produce a constant

periodic rate of interest on the remaining balance of the liability for each period.

Balance sheet impact of NZ IFRS 16

The impact of NZ IFRS 16 on the Group’s opening balance sheet is as follows:

31 March 2019

NZ$M

Adjustment

NZ$M

1 April 2019

NZ$M

ASSETS

Non-current assets

Property, plant and equipment 601.4 29.4 630.8

Deferred tax assets 38.9 1.5 40.4

Total assets 30.9

LIABILITIES

Lease liabilities - Current – 9.9 9.9

Lease liabilities - Non-current – 25.3 25.3

Trade and other payables 147.7 (0.5) 147.2

EQUITY

Retained earnings 549.2 (3.8) 545.4

Total liabilities and equity 30.9

Lease liabilities

The table below presents the reconciliation from lease commitments in accordance with

NZ IAS 17 to the opening balance of lease liabilities recognised in accordance with NZ IFRS 16.

1 April 2019

NZ$M

Operating lease commitments disclosed as at 31 March 2019 26.7

Discounted at the date of initial application (2.4)

Add: finance lease liabilities recognised as at 31 March 2019 0.5

(Less): short-term leases, or low-value leases not recognised (0.9)

Add: adjustments as a result of a different treatment of extension options 11.3

Lease liabilities recognised as at 1 April 2019 35.2

Profit impact of NZ IFRS 16

The following table shows the adjustments to profit or loss for the year as a result of the

adoption of NZ IFRS 16.

Prior to

adoption

NZ$M

Impact of

NZ IFRS 16

NZ$M

Reported

Result

NZ$M

For the year ended 31 March 2020

Total operating expenses 458.6 (2.1) 456.5

Rental and lease expenses 13.1 (12.2) 0.9

Depreciation and amortisation 50.9 10.1 61.0

Operating profit 377.2 2.1 379.3

Operating margin 29.8%30.0%

Financing expense 2.1 1.8 3.9

Profit before tax 370.2 0.3 370.5

Tax expense 83.1 0.1 83.2

Profit after tax 287.1 0.2 287.3

ANNUAL REPORT 2020

63Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

23. OTHER ACCOUNTING POLICIES (CONTINUED)
a. Changes to accounting policies (continued)

Cash flows presentation impact of NZ IFRS 16

Prior to the adoption of NZ IFRS 16, operating lease payments were included in payments

to suppliers within operating activities. Following the adoption of NZ IFRS 16 the interest

component is allocated to operating cashflows, and the repayment of the lease liability

principal is classified within financing activities.

2020

NZ$M

For the year ended 31 March 2020

Interest paid on leases (operating activities) (1.8)

Payments for lease liabilities principal (financing activities) (9.7)

Total cash outflows from lease liabilities (11.5)

Practical expedients applied

In applying NZ IFRS 16 for the first time, the Group has used the following practical expedients

permitted by the standard:

• the use of a single discount rate to a portfolio of leases with reasonably similar characteristics;

• the accounting for operating leases with a remaining lease term of less than 12 months as at

1 April 2019 as short-term leases;

• the exclusion of initial direct costs for the measurement of the right-of-use asset at the date

of initial application;

• the use of hindsight in determining the lease term where the contract contains options to

extend or terminate the lease; and

• the election not to reassess whether a contract is, or contains a lease at the date of initial

application. Instead, for contracts entered into before the transition date the Group relied

on its assessment made applying NZ IAS 17 and NZ IFRIC 4 'Determining whether an

Arrangement contains a lease'.

There have been no other changes in accounting policies.


Leases

The Group's leases predominantly relate to property or equipment outside New Zealand,

the majority of which were classified as operating leases until 31 March 2019. All leases

are included within property, plant and equipment (refer to Note 9). Lease contracts are

typically made for fixed periods between 3-12 years but may have extension options.

Lease terms are negotiated on an individual basis and contain a wide range of different

terms and conditions. The lease agreements do not impose any covenants, but leased

assets may not be used as security for borrowing purposes. The right-of-use (leased)

asset is depreciated over the shorter of the asset's useful life and the expected lease term

on a straight-line basis.

Lease liabilities have been measured at the present value of the remaining lease payments,

discounted using a discount rate derived from the incremental borrowing rate for each

relevant territory on 1 April 2019 when the interest rate implicit in the lease was not

readily available. Incremental borrowing rates applied to lease liabilities range between

1% - 25%, with a weighted average rate of 5.3%. Leases that commenced after 1 April use

an incremental borrowing rate that was applicable on commencement date.

Extension options

Some property leases contain an extension option exercisable by the Group. At the

commencement of a lease, the Group assesses whether it is reasonably certain an

extension option will be exercised. The assessment is reviewed if a significant event

or a significant change in circumstances occurs which affects this assessment and

that is within the control of the Group. The extension options are only exercisable by

the Group and not by the lessor. Where it is reasonably certain the extension will be

exercised, that extension period and related costs are recognised on the balance sheet.

Short-term and low-value leases

Payments associated with short-term leases and leases of low-value assets are recognised

on a straight-line basis as an expense in the Income Statement. Short-term leases

are leases with a lease term of 12 months or less and predominantly relate to motor

vehicle leases with less than 12 months lease term remaining on transition to NZ IFRS 16.

Low-value leases predominantly relate to computer equipment.

ANNUAL REPORT 2020

64Fisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

23. OTHER ACCOUNTING POLICIES (CONTINUED)
b. Standards, Interpretations and Amendments to Published Standards

Other than the adoption of NZ IFRS 16, there are no new standards or amendments to existing

standards which have or are expected to 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

depreciation or 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 of disposal, 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.

f. Short-term investments

Short-term investments includes all other current investments that do not meet the

definition of cash and cash equivalents. The balance represents deposits with financial

institutions with maturities at the date of acquisition between 90 and 120 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.

ANNUAL REPORT 2020

65Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2020

INDEPENDENT AUDITOR’S REPORT
To the Shareholders of Fisher & Paykel Healthcare Corporation Limited

We have audited the consolidated financial statements which comprise:

• the consolidated balance sheet as at 31 March 2020;

• 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.

QUALIFIED OPINION

In our opinion, except for the possible effects of the matter described in the Basis for qualified

opinion section of our report, the accompanying consolidated financial statements present fairly,

in all material respects, the financial position of the Group as at 31 March 2020, and 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 QUALIFIED OPINION

As explained in Note 3, due to the COVID-19 pandemic, certain of the Group’s annual finished

products inventory counts and materials cycle counts planned to be held on or close to 31 March

2020 did not occur. In planning and scoping our audit we intended to verify the quantities and

condition of 100% of the Group’s materials and 80% of the Group’s finished products by value

through physical inventory count procedures at 31 March 2020 and cycle count procedures

across the financial year. We were able to verify 32% of the Group’s total materials and 62% of

the Group’s total finished products but were unable to satisfy ourselves by alternative means as

to the quantities and condition of the remaining materials and finished products planned to be

verified. Consequently, we were unable to determine whether any adjustments to the materials

balance of $50.3 million and finished products balance of $111.4 million at 31 March 2020 were

necessary. Since closing inventories affect the determination of the results of operations, we

were unable to determine whether adjustments to the results of operations might be necessary

for the year ended 31 March 2020.

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 qualified audit 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 treasury related financial

markets risk analysis and commentary, remuneration benchmarking, regulatory tax compliance

procedures in Mexico, scrutineering the counting of votes at the Annual Shareholders’ Meeting

and other assurance services in relation to constant currency disclosures. The provision of these

other services has not impaired our independence as auditor of the Group.

ANNUAL REPORT 2020

66Fisher & Paykel Healthcare Corporation Limited

INDEPENDENT AUDITOR’S REPORT
KEY AUDIT MATTERS

Key audit matters are those matters that, in our professional judgement, 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.

In addition to the matter described in the Basis for qualified opinion section, we have determined that we have one key audit matter, revenue recognition, to be communicated in our report.

Revenue recognition

Description of the key audit matter

The Group’s revenue primarily consists of the sale of products which totalled $1,263.7 million

in the year ended 31 March 2020 as outlined in Note 4.

In determining the appropriate recognition of revenue, management has considered the

following characteristics of the sale of products:

• products are sold to customers in multiple territories with varying sales contract terms

and conditions;

• in certain markets sales are made to distributors and include rebate arrangements; and

• the manual intervention required in some cases to allow for the time between despatch

of products and the transfer of control to customers.

Management has concluded that:

• revenue is primarily derived from the satisfaction of a single performance obligation

for each contract which is the sale of products; and

• control of product transfers to the customer/distributor at the same time as legal

title passes.

Given the above and the higher sales in the final quarter of the year ended 31 March 2020

related to the COVID-19 pandemic, we have given significant audit focus and attention to

the recognition of revenue.

How our audit addressed the key audit matter

On a sample basis for each major operating subsidiary:

• we examined contracts with customers to validate that management’s conclusion in

relation to when control transfers was appropriate; and

• validated that the rebate, payment and pricing arrangements supported the recognition

of a sale on transfer of control to the distributor.

We completed detailed audit procedures over revenue including:

• obtaining an understanding of systems, processes and controls and evaluating and testing

key controls in place over the recording of revenue;

• utilising data assurance techniques to match cash received during the year and amounts

receivable at balance date to invoices issued to customers and obtaining supporting

evidence for any significant transactions that were not matched to cash or receivables;

• 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 of the amount

owing from alternative procedures including testing of subsequent receipts or shipping

documentation; and

• defining the time period, both before and after 31 March 2020, 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 legal title passes. For a sample of

transactions recognised within the defined time period we confirmed that the date

on which revenue was recognised by management was appropriate by examining

the associated invoice, the terms of the sales contract, and the relevant product

delivery documentation.

The sample size for this testing was increased from that originally planned, given the high

volume of sales around 31 March 2020 of products essential to the COVID-19 response and

because we were unable to attend certain planned inventory counts, as referred to in the

Basis for qualified opinion section of this report. Where exceptions were identified in our

sample testing, we considered the nature of the exceptions and used audit techniques to

determine the results for the remainder of the population. No material exceptions were

identified from our procedures.

ANNUAL REPORT 2020

67Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

INDEPENDENT AUDITOR’S REPORT
OUR AUDIT APPROACH

Overview

Materiality

Audit scope

Key audit

matters

An audit is designed to obtain reasonable assurance whether the

financial statements are free from material misstatement.

Overall Group materiality: $15.5 million which represents an average

of approximately 5% of profit before tax over the past three years.

We chose an average of profit before tax over the last three years as

the benchmark because, in our view, profit before tax is the benchmark

against which the performance of the Group is most commonly

measured by users, and is a generally accepted benchmark. We chose

to use an average of the last three years because of higher sales in the

final quarter of the year ended 31 March 2020 related to the COVID-19

pandemic and the impact of this on the Group’s results.

As noted above we have determined that there is one key audit matter

being revenue recognition.

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 focussed 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 for full scope audit procedures contributed 86% of the Group’s revenue and 89% of the

Group’s profit before tax. We performed analytical procedures over the other subsidiaries.

Audits of the selected subsidiaries are performed at a materiality level determined by reference

to a proportion of Group materiality appropriate to the relative scale of the business concerned.

INFORMATION OTHER THAN THE CONSOLIDATED 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

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 consolidated 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

Keren Blakey.

For and on behalf of:

Chartered Accountants

26 June 2020 Auckland

ANNUAL REPORT 2020

68Fisher & Paykel Healthcare Corporation Limited

Caring Sustainably
Environmental, Social and

Governance Report

Contents

MESSAGE FROM THE CEO70

PERFORMANCE SUMMARY71

PEOPLE72

COMMUNITY78

ENVIRONMENT80

REMUNERATION85

GOVERNANCE89

RISK MANAGEMENT97

SHAREHOLDER & COMPANY INFORMATION102

In honour of our 50th anniversary, a sculpture was

designed by our own engineers and designers and

constructed beside the lake at the heart of our Auckland

campus. Named Tā Te Manawa, which means “a time to

rest, to breathe”, the artwork pays tribute to our products

and is surrounded by a calming medicinal garden.

ANNUAL REPORT 2020

69Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

MeSSage froM the Ceo
MESSAGE FROM THE CEO

By looking after our people, local communities and the

environment, we can be more innovative and more successful

in the long term. In turn, we can continue to return a portion

of our profits to shareholders as dividends.

At Fisher & Paykel Healthcare, we are fully committed to our purpose – improving care

and outcomes through inspired and world leading healthcare solutions. Our products and

therapies were used to treat around 16 million patients, including many battling COVID-19.

We have made a significant contribution to the health and wellbeing of the world’s people

during a global pandemic.

We know that we have a responsibility to look after our own people, our local communities

and the environment. By doing so, we can be more innovative and more successful in the

long term, and in turn, we can continue to return a portion of our profits to shareholders

as dividends.

Reporting on environmental, social and governance topics is one way to hold ourselves

accountable for continuous improvement in this area. With that in mind, in this report

we have provided disclosures on the topics our investors and other stakeholders consider

most important.

This year we are integrating the recommendations of the Task Force on Climate-related

Financial Disclosures (TCFD). This includes commentary in the governance, risk

management and environment sections of this report, along with disclosures

addressing our global carbon footprint. We have also integrated some of the

Sustainability Accounting Standards Board (SASB) standards and Climate Disclosure

Standards Board (CDSB) guidance.

We are a fifty-year-old business with thousands of suppliers, and making our operations

more sustainable is a journey of continuous improvement. I’m encouraged that we have

a team of talented, passionate people who are providing guidance on how to manage

our environmental and social impacts, while supporting our work to improve patient care

and outcomes. Future generations are counting on us to do both.

LEWIS GRADON

Chief Executive Officer

ANNUAL REPORT 2020

70fisher & Paykel healthcare Corporation Limited

Sustainability disclosures and indices
We participate annually in a suite of

well-respected sustainability disclosure

programmes and have been included

this year in the Dow Jones Sustainability

Index and the FTSE4Good index.

United Nations

Sustainable Development Goals

Our business purpose, along with our

commitments to look after our people,

invest in our local communities and

manage our environmental impact,

is aligned with the UN Sustainable

Development Goals, particularly SDG 3,

8 and 12.

PerforMaNCe SUMMarY

ClimateSupplier EngagementWaterForests

BB–CTo be reported

in FY2021

Science Based Targets (SBT)Dow Jones Sustainability Index (DJSI)MSCIFTSE4Good

Committed

Jan 2020

SBTi disclosure

includes Scope 3

forecast

2019 Index

Constituent

Screened2019 Index

Constituent

CDP Scores

Other ESG ratings and recognitions

ANNUAL REPORT 2020

71Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

PeoPLePeoPLe
PEOPLE

We know we need the best people and the best environment in which the best ideas

can grow. We have more than 5,000 people working in, or supporting, over 120 countries

around the globe. The tables below outline our total numbers of people by headcount

as at 31 March.

People: by region

20192020

RegionPermanentTemporaryPermanentTemporary

New Zealand2,2262182,443293

Mexico1,126661,29428

Rest of World95361,01417

Total4,3052904,751338

People: permanent and temporary

20192020

GenderPermanentTemporaryPermanentTemporary

Women2,0891992,386239

Men2,216912,36594

Not disclosed–––5

Total4,3052904,751338

People: full-time and part-time

20192020

GenderFull-timePart-timeFull-timePart-time

Women2,083292,35630

Men2,245202,35411

Total

1

4,328494,71041

1

Temporary employees (casual, fixed term, temporary, temporary part time and contract temporary) are not included

in these numbers due to the changing nature of their hours.

Caring for our people

We offer our people the opportunity to work for a world-class, successful company where

each person is valued and respected. We fully support the principles in the United Nations

Declaration on Human Rights and the International Labour Organisation Declaration on

Fundamental Principles and Rights at Work, including non-discrimination, freedom of

association and collective bargaining, and freedom from forced and child labour. We seek

to uphold human rights in all business activities.

We recognise that the results we achieve are built on the hard work and dedication of our

employees. In recognition of this contribution, and as has been our longstanding practice, we

pay our employees a profit-sharing bonus. In FY20, this represented on average 3.9% of

annual base pay for each employee, and a total profit-share of $12.0 million (2019:$5.9 million).

Diversity and Inclusion Policy

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.

This commitment involves:

1. Empowering employees to reach their potential

We believe our people are our strength, and are committed to providing equal

employment opportunities for our people, and an environment where everyone has

the opportunity to reach their full potential.

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 strive to

develop a workforce consisting of individuals with diverse skills, values, backgrounds,

ethnicities and experiences.

This commitment to diversity and inclusion means ensuring that no individual is

excluded from a position, for which they are 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 opportunity to perform to their full potential.

2. Creating an inclusive culture

We are global in people, in thinking and in behaviours, and we believe that an inclusive

culture is essential for diversity to thrive. We are committed to fostering an inclusive

workplace where our employees feel they are treated fairly and their contributions are

ANNUAL REPORT 2020

72fisher & Paykel healthcare Corporation Limited

PEOPLE CONTINUED
respected and valued. We believe this promotes continuous questioning and continuous

improvement which builds innovative and high performing teams.

3. Measuring and reporting on our diversity and inclusion objectives and progress

We relentlessly strive to provide a high quality of life for our employees and believe

that “what gets measured gets improved”. We will use both quantitative and qualitative

measures to review our diversity and inclusion performance and, as with all areas of

our business, have a focus on continuous improvement. The Board is responsible for

establishing measurable objectives for achieving a diverse and inclusive workforce.

Each year in our annual report we will disclose the measurable objectives for achieving

gender diversity set by the Board in accordance with this policy and our progress

towards achieving those objectives.

Gender pay ratio

We pay our employees fairly based on performance and the complexity and size of the

individual role. The table below outlines the gender pay ratio calculated within salary bands

and functions using the average pay ratio between females and males.

20192020

New Zealand

(salaried and waged)99.4%99.4%

Outside of New Zealand

(Salaried only)98.0%98.0%

Total98.9%98.9%

For New Zealand, we embedded last year’s New Zealand annual salary review procedure

into the FY20 procedure. This required managers to report each employee’s performance

rating to allow calibration across the business.

During the year we completed the assessment of the job sizes for our roles in Mexico using

the same Hay Evaluation Methodology applied to other roles globally. This allowed us to

more accurately assess employee pay in like-for-like roles, giving us a more accurate

representation of the gender pay ratio.

The gender pay ratio, both in New Zealand and globally, remained

stable this year with no statistical difference in employees’ pay for

like-for-like roles based on gender. This result, as well as the other

initial work from our gender diagnostic, was recognised at the 2019

Diversity Awards hosted by DiversityWorks NZ, where we received

a Highly Commended award. We were also included in the Bloomberg

Gender-Equality Index for 2020. The Bloomberg Gender-Equality Index

(GEI) tracks the financial performance of public companies committed

to supporting gender equality through policy development, representation and transparency.

Bloomberg captures all its data from direct sources and runs quality control systems to ensure

that it conforms to the highest standards.

Board and employees by gender

The table below shows the ratio of women to men among our Board members, senior

executives and all employees. The gender demographics across our workforce are

comparable to those seen in 2019.

20192020

WomenMenWomen %Men %WomenMenWomen %Men %

Board2625%75%2625%75%

Senior executives

1

2820%80%2820%80%

All employees

2

2,0892,21649%51%2,3862,36550%50%

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.

Board and employees by age

The table below shows the age ranges of our people among our Board members, senior

executives and all employees. The age demographics across our workforce are comparable

to those seen in 2019.

20192020

Board

Senior

executives

1

All

employees

2

Board

Senior

executives

1

All

employees

2

Under 30 years old––1,134001,269

30 – 50 years old–82,460082,694

Over 50 years old8271182788

% Under 30 years old––26%––27%

% 30 – 50 years old–80%57%–80%57%

% Over 50 years old100%20%17%100%20%16%

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.

ANNUAL REPORT 2020

73Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

PEOPLE CONTINUED
Creating an inclusive culture

We strive to create an environment in which our people feel a sense of belonging and no

one is excluded in their day-to-day interactions. This year, we reinforced policies that aimed

to allow equal participation and inclusion in the workforce and sought to get a deeper

understanding of the impact of inclusion in dimensions of diversity other than gender.

Flexible working policy and procedure

The perceived lack of workplace flexibility was seen as a barrier to inclusivity by our people

in the 2018 MySay engagement survey. In FY19, we updated our flexible working policy in

New Zealand to allow a wider range of working arrangements to meet the changing needs

of our people. As part of our FY20 diversity and inclusion objectives, we monitored the

impact of the updated policy.

We found that of the New Zealand salaried workforce who formally adopted a flexible

working arrangement:

• Male and female employees were equally likely to work flexibly

• Younger generations – Millennials (24-39 years old) and Gen Z (up to 23 years old) –

were much less likely to work flexibly

• Variations to start and end times were the most common form of flexibility, with some

employees trialling a condensed working week or 9-day fortnight.

Parental leave procedure

When families welcome a new child, the early months are both valuable and vital. We are

committed to supporting our people throughout all phases of this transition, from pregnancy,

to birth or adoption, through to a child’s first moments. We want our people to feel they

can choose to spend time at home if they wish, with less financial pressure. This year in

New Zealand, we introduced our F&P Whānau Care as part of our updated Parental Leave

policy, which offers increased benefits to both primary carers and partners.

Established the IDEA Council

The IDEA Council – Inclusion, Diversity, Equality and Awareness – was established this year,

and was one of our FY20 diversity and inclusion objectives.

Made up of seven members from across the organisation, the purpose of the Council

is to champion the advancement of diversity and inclusion at F&P, ensure sustainable

outcomes for our initiatives and act as spokespeople to the executive management

team and the Board.

Following establishment, the IDEA Council has:

• Organised a pilot unconscious bias workshop.

• Initiated Spectra, an employee-led society whose aim is to enable the rainbow

community to be their full authentic self at F&P. Spectra ran its first bite-sized

learning session to raise awareness on LGBTQIA+ terminology for the workplace.

• Conducted workshops to gain insight into what may contribute to the current state

of gender diversity in our R&D area. We are using the information gathered from

these workshops to determine the next steps toward improving gender representation

among engineers, and this will form one of our FY21 objectives.

The council also initiated the investigation into the ethnicity diagnostic and perceived value

of ideas, as summarised below.

Ethnicity diagnostic

As part of our 2020 diversity and inclusion objectives, we commenced an ethnicity

diagnostic of our operations in New Zealand. The preliminary results suggest that there are

differences in ethnic diversity in different areas of our business, across both functions and

levels. This may indicate biases in our recruitment, development or retention processes. In

the 2021 financial year, we will be verifying demographic data on a large proportion of our

people. We will be using the updated data to complete the ethnicity diagnostic and identify

root causes.

Perceived value of ideas

The perception that ideas are not valued equally was seen as a barrier to inclusivity by our

people in the 2018 MySay engagement survey. This will be investigated further in FY21 using

updated employee engagement information.

ANNUAL REPORT 2020

74Fisher & Paykel Healthcare Corporation Limited

PEOPLE CONTINUED
Attracting great talent

We work closely with universities, schools and community groups to attract the best

graduates for our teams. For roles requiring more experience or specialised skills, we search

across the global employment market through targeted recruitment campaigns. We take a

proactive approach to finding people whose values match ours.

The tables below outline the total number and rate of our new employee hires. Hire rate is

calculated as the number of new hires in each category divided by the total number of

employees in that category as at 31 March.

Hire rate: by region

20192020

RegionNew employeesHire rateNew employeesHire rate

New Zealand25711%40416%

Mexico38234%40131%

Rest of World18619%19219%

Total82519%99721%

Hire rate: by gender

20192020

GenderNew employeesHire rateNew employeesHire rate

Women44321%62526%

Men38217%37216%

Total82519%99721%

Hire rate: by age group

20192020

Age groupNew employeesHire rateNew employeesHire rate

Under 30 years old46140%52141%

30 – 50 years old34814%43016%

Over 50 years old162%466%

Total82519%99721%

Growing our talent

We develop our people through work experience combined with coaching and learning.

Our learning and development function runs development programmes for our people,

supported where necessary by third-party providers. Our programmes are designed for

people at all levels within the organisation, including leadership training for those in

management positions.

Average training hours

The figures below illustrate the average hours of training that employees in New Zealand

have undertaken during the reporting period. There was an overall increase in training for

employees in 2020 compared to previous years.

0

5

10

15

20

25

30

35

MenWomenAll employees

2019

2020

Internal recruitment policy

We strive to provide an environment where our people have the opportunity to reach their

full potential through planned career development and succession conversations. One way

of achieving this is to offer all employees the opportunity to broaden their skills, taking on

new opportunities within the business in accordance with their potential and aspirations.

This is aided by the release of our new Internal Recruitment Policy. The implementation of

this policy also provides a sustainable and highly-skilled pool of talent to enable our growth.

Succession planning

Our succession planning process involves identifying experiences that employees require

to develop the knowledge and skills for progression. This allows us to be deliberate as we

provide opportunities for our people through initiatives such as secondments, project

assignments, job enrichment and enlargement.

ANNUAL REPORT 2020

75Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

PEOPLE CONTINUED
Employee development

In New Zealand, we provide a nine-week programme called “Growing our Business”.

This is facilitated by The Learning Wave for our manufacturing teams in New Zealand.

This programme supports our strategic approach of enabling and developing our people,

giving them the confidence to speak up and improve how they work every day. We have

had 90 employees graduate from the programme since its launch in 2017. In 2019, the

company won the Skills Highway Champion Employer Award for supporting our people

through the programme.

In Mexico, we strive to enable the growth of our employees by supporting employees to

complete their secondary and tertiary education. In FY20, 28 employees graduated from

their educational programmes. This represents a better quality of life and increased

opportunities for them and their families.

Manager development

Managers play a vital role in leading and developing our people. In order to engage and

equip managers for the challenge of leadership and people management, the “Manage,

Engage and Lead” workshop is a manager onboarding programme we successfully piloted

this year. The goal of the programme is to provide a positive and effective onboarding

experience for all newly hired and newly promoted managers. Full implementation is

planned for FY21.

Additionally, we implemented the roll out of our Situational Leadership module to our

global leaders. Since its launch in 2017, we have had 314 managers complete the course

across Europe, United Kingdom, United States, Mexico, Asia, Australia and New Zealand.

Retaining our talent

We believe that maintaining a culture where teamwork, flexibility and diversity are valued

will create an environment that will retain our people. We understand that people’s needs

and goals can be different, and we segment our employees and individualise retention

interventions specific to their needs and in line with our culture.

The tables below outline the total number and rate of our employee turnover. The turnover

rate is calculated as the number of leavers in each category divided by the total number of

employees in that category as at 31 March.

Employee turnover: by region

20192020

RegionNumber of leaversTurnover rate

Number of

leaversTurnover rate

New Zealand1979%1938%

Mexico24322%27321%

Rest of World13915%13814%

Total57913%60413%

Employee turnover: by gender

20192020

GenderNumber of leaversTurnover rate

Number of

leaversTurnover rate

Women27513%33814%

Men30414%26611%

Total57913%60413%

Employee turnover: by age group

20192020

Age groupNumber of leaversTurnover rate

Number of

leaversTurnover rate

Under 30 years old22520%26220%

30 – 50 years old30412%28811%

Over 50 years old507%547%

Total57913%60413%

Collective Bargaining Agreements

Of all permanent employees globally, 19% were covered by collective bargaining agreements

in the 2020 financial year.

ANNUAL REPORT 2020

76Fisher & Paykel Healthcare Corporation Limited

PEOPLE CONTINUED
Diversity and inclusion

objectives for FY21

The People and Remuneration Committee

is responsible for overseeing the company’s

Diversity & Inclusion 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.

The company has appointed the Chief

Executive Officer and Vice President –

Human Resources as the company’s

diversity managers. In order to continue

to advance our progress with improving

diversity and inclusion in the company,

the following objectives are set for the

2021 financial year.

1. Extend gender diagnostic activities

to global offices

2. Pilot unconscious bias workshop

for New Zealand

3. Complete ethnicity diagnostic

for New Zealand

4. Understand and improve female

representation in the R&D function

CaSe StUDY

Golden days for a golden celebration

Fisher & Paykel Healthcare’s golden anniversary in November

2019 was an international celebration of our people and culture.

Teams from Mexico, North America, Australia, Germany, India,

Japan and Russia marked the 50-year anniversary with events

that highlighted our core values of Internationalism, Life,

Relationships, Originality and Commitment.

New Zealand celebrated the milestone with a two-day World

Fair festival for our employees and their families at our

Auckland campus. Attended by more than 4,000 people, the

event featured performances from numerous employee-led

cultural groups, lunch, and award presentations for long service,

sustainability, upholding our corporate values and continuous

improvement.

To further mark the occasion, a sculpture was erected beside the

lake at the heart of our Auckland campus. The artwork, named

Tā Te Manawa, pays tribute to our humidifier prototype – a

copper coil inside an Agee preserving jar – and is surrounded

by a medicinal garden. Smaller sculpture-inspired artworks were

distributed to our offices worldwide in a symbolic gesture of

connectedness.

PEOPLE

ATTENDED

4,000+

ANNUAL REPORT 2020

77Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

CoMMUNItY
COMMUNITY

Building build brighter and healthier communities

through care and collaboration

One of the hallmarks of a successful company is looking after the wider community.

At Fisher & Paykel Healthcare, we seek to build and nurture strong, lasting partnerships

with like-minded organisations. Through a combination of financial and in-kind support,

we have facilitated and sponsored various community development programmes.

Our volunteer-led community relations programme in New Zealand, called F&P in the

Community, focuses on three areas aligned with our business purpose: improving access to

healthcare, STEM (science, technology, engineering and mathematics) education and career

paths, and environmental sustainability. A committee identifies and facilitates opportunities

to create shared value with our community partners. Teams at our global offices also select

and sponsor community initiatives at their discretion.

Improving access to healthcare

Urgent help for our local communities during the COVID-19 pandemic

During the COVID-19 pandemic, we acted quickly to help our local communities. Because

the majority of our employees work at our facilities in Auckland, New Zealand and Tijuana,

Mexico, that is where we have concentrated our COVID-19 community response.

When the COVID-19 virus first rose to crisis level in January 2020, clinicians were worried

there could be a shortage of ventilators in New Zealand. Although Fisher & Paykel

Healthcare does not produce ventilators, our R&D engineers use them to develop and test

our respiratory humidification devices. Our clinical specialists had the foresight to check

our R&D labs to locate any ventilators on site, in case they were needed for patients.

We identified 12 ventilators on site that would be usable for COVID-19 patients and loaned

them to two local hospitals. We also provided $60,000 worth of personal protective

equipment (masks and filters) to Middlemore and Auckland Hospital.

Our thoughts have been with our team in Mexico, which has been more severely impacted

by the coronavirus than New Zealand. As COVID-19 testing has been limited in the public

health system in Mexico, we have provided our Tijuana employees with access to private

healthcare for testing. Some of our people have tested positive for COVID-19 and have

been hospitalised. To meet their needs and support the local healthcare community at

large, we donated 40 F&P Airvo humidifiers, 20 F&P 850s and associated consumables

to hospitals in Tijuana.

Absorbing increased air freight and supply chain costs

Since the outbreak of the pandemic in China, there has been an unprecedented and urgent

demand for our respiratory products. Because of challenges with global supply chains,

we have used air freight to bring in raw materials quickly and deliver product to customers.

The cost of air freight and expediting the supply of raw materials has been significant;

however, we have opted to absorb these cost increases instead of passing them on to

our customers in the form of increased pricing.

Clinical research for Counties Manukau Health and Middlemore Hospital

In December 2019, we signed a ten-year, $1.5 million partnership agreement with Counties

Manukau Health to provide funding for clinical research that will be allocated by Middlemore

Hospital. The hospital will use the funds for research projects that benefit local communities

in South Auckland. The partnership also helps Counties Manukau Health recruit and retain

their top clinicians, who are drawn to research opportunities, and enables Middlemore

Hospital to extend its research agenda.

Auckland Health Foundation Sponsorship

This year the company provided $250,000 to the Auckland Health Foundation at Auckland

City Hospital. The funds will be used to refurbish the Fisher & Paykel Healthcare Clinical

Education Centre, which opened in 2004. The Centre will benefit from upgrades to lighting,

technology and furnishings, and clinicians will benefit from the enhanced meeting and

lecture spaces.

Biomedical engineering internships in Tonga

As another one of our improving access to healthcare initiatives, we partnered with the

University of Canterbury (UC), Callaghan Innovation, and charity Take My Hands on a

summer internship programme in Tonga. Seven UC biomedical engineering students served

for 10 weeks as Fisher & Paykel Healthcare interns working with the Tongan Ministry of

Health to upskill local biomedical technicians, improve processes, and take an inventory of

existing medical devices. The interns gained valuable real-world experience in biomedical

projects and insight into the challenges and opportunities for the use of medical products

in the developing world.

ANNUAL REPORT 2020

78fisher & Paykel healthcare Corporation Limited

COMMUNITY CONTINUED
STEM education and career paths

We run a comprehensive programme of educational events in which our employees

visit schools and universities to discuss career pathways in science, technology,

engineering and mathematics (STEM). This year we once again partnered with the

Faculty of Engineering at the University of Auckland to help achieve their goal of 33%

women in their first-year student cohort. We also sponsored a number of events, such

as the NZ Robotics Charitable Trust Kiwibots programme, that encourage local youth

to engage with science and consider careers in STEM-related fields.

SouthSci

This year our New Zealand team continued their partnership with SouthSci, an organisation

that helps enable education opportunities for kids in science, technology, engineering and

maths. An initiative of COMET Auckland, SouthSci aims to spark students’ interest in

science-related fields and to build relationships between local businesses, researchers,

schools and youth. Our people have been involved in SouthSci for the past five years,

volunteering their time to mentor project groups, assess community applications, and

advise students on their project plans.

One of our most successful SouthSci projects was the Beachlands School Sleep Project,

which focussed on teaching young people the importance of sleep. Through this initiative,

100 students aged 10 and 11 years used the scientific method to answer self-developed

research questions about their sleep habits by tracking and analysing their own sleep.

The students also toured our New Zealand campus, where engineers set up models and

working machinery for the students to experience.

Wonder Project

The company also supported the Wonder Project Rocket Challenge, a science initiative led

by Engineering New Zealand and funded by the New Zealand government. Dozens of our

employees served as mentors, donating their time to work with kids and impart their

wisdom, passion and excitement – inspiring students to pursue a career in STEM.

Environmental sustainability

Please refer to the section “Environment” of this report for information on our volunteer-led

environmental initiatives.

Sustainable Tax Strategy

Collecting and paying tax is an important contribution to the communities in which we

operate. In support of our overall business strategy and objectives, we pursue a tax strategy

that is principled, transparent and sustainable in the long term.

Our Group’s tax contribution includes paying corporate income taxes, employment-related

taxes and other taxes that we pay or collect on behalf of governments. We support the

OECD Business and Industry Advisory Committee (BIAC) Statement of Tax Principles

for International Business and have endorsed these principles in our published Group Tax

Strategy, which was reviewed and approved by our Board in November 2019.

Our tax strategy sets out our approach to tax governance and tax management and is

aligned to our conservative appetite for tax risk. Its primary purpose is to ensure that we

comply with all of our tax obligations, undertake all transactions with a business purpose

considering all of our stakeholders, and have an open and transparent relationship with

tax authorities.

Our business model is centred in New Zealand, and the majority of our taxes are paid

in New Zealand. Most of our manufacturing activities and tangible assets are located in

Auckland. All of our R&D is performed in New Zealand, and the associated intellectual

property is owned in New Zealand as well.

ANNUAL REPORT 2020

79Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

eNVIroNMeNt
ENVIRONMENT

Protecting our environment by minimising our carbon footprint, using resources efficiently and reducing waste

At Fisher & Paykel Healthcare, we are committed to measuring and managing our impact on the natural environment. We have a team of passionate people providing guidance on how to

reduce our environmental impact while supporting our work to improve patient outcomes. Although our climate change and environmental commitments continue to evolve, our current

focus is on minimising our carbon footprint, using resources efficiently and reducing waste.

Summary of key environmental metrics

TopicDescription of measureTarget201820192020

Scope 1 & 2 carbon emissionsTonnes CO

2

e4.2% annual reduction from 2019 base year10,79811,19810,881

Scope 3 carbon emissionsTonnes CO

2

eSBTi supplier engagement25,72121,93148,728

Recycling efficiency% waste recycled at our NZ campus75%74%69%66%

Recycling trialsProduct in market recycling trials underway3113

Water useCubic metres of water used2% annual reduction from 2019 base year88,461106,37398,772

Carbon and energy

We remain committed to reducing our long term carbon footprint. We have engaged Toitū

Envirocare (formerly Enviro-Mark Solutions) to conduct third-party carbon footprint audits

since 2013, including additional sites in our audit scope as the company has grown.

Scope 1 & 2 carbon emissions are within our operational control, while Scope 3 emissions

largely rely on the carbon performance of our suppliers – such as freight carbon intensity,

raw material carbon intensity or even the carbon intensity of hospitals where our products

are used.

Scope 1 and 2 emissions

For the first time, we are reporting a 3% reduction in overall Scope 1 & 2 carbon emissions.

Scope 1 emissions were 2,067 tonnes CO₂e for FY20, compared to 2,104 tonnes CO₂e for

the previous year (attributable to seasonal fuel use). Scope 2 emissions were 8,814 tonnes

CO₂e, compared to 9,094 tonnes CO₂e for FY19.

This success was largely due to our ability to procure Renewable Energy Certificates from

Meridian Energy. These certificates verify that the electricity used at our New Zealand

campus is apportioned to low-carbon renewable energy sourced from Meridian’s

Benmore hydro station in the Waitaki Valley.

During FY20 our new manufacturing facility began operating in Mexico, resulting in

a 44% increase in electricity use across our Mexico operations. Mexico electricity now

makes up 70% of our global Scope 2 emissions. We have noted the higher carbon

intensity of electricity generated in Mexico when compared to New Zealand and are

developing solar array capabilities for the Mexico facilities.

Scope 3 emissions

This year, we sought to achieve greater transparency by including data on inbound freight

in our audit of Scope 3 emissions. This impacted our overall carbon footprint, particularly in

the fourth quarter of the year. Due to COVID-19 and increased global demand for respiratory

products, we relied heavily on air freight.

As a result, our overall carbon footprint increased by 26,482 tonnes to 59,609 tonnes of

CO₂e for FY20. Our increased reliance on air freight will likely impact FY21 carbon reporting

as well, until product demand stabilises.

FY19 Audited Carbon Footprint Disclosure FY20 Audited Carbon Footprint Disclosure

0

10,000

20,000

30,000

40,000

50,000

60,000

70,000

TotalScope 3

(Non-

mandatory)

Scope 3

(Mandatory)

Scope 2Scope 1

0

10,000

20,000

30,000

40,000

50,000

60,000

70,000

TotalScope 3

(Non-

mandatory)

Scope 3

(Mandatory)

Scope 2Scope 1

Tonnes CO

2

eTonnes CO

2

e

2,104

9,094

19,862

2,067

33,127

2,067

8,814

47,152

1,576

59,609

ANNUAL REPORT 2020

80fisher & Paykel healthcare Corporation Limited

ENVIRONMENT CONTINUED
Science-based targets

The Science Based Targets initiative (SBTi) is a collaboration between CDP, the United

Nations Global Compact, World Resources Institute (WRI) and the World Wide Fund

for Nature (WWF). The SBTi defines and promotes best practice in science-based target

setting and independently assesses companies’ targets.

Science-based targets are emissions reduction targets in line with what the latest climate

science says is needed to meet the goals of the Paris Agreement – to limit global warming

to well-below 2°C above preindustrial levels and pursue efforts to limit warming to 1.5°C.

Fisher & Paykel Healthcare has set science-based targets for emissions, and those targets

have been approved by SBTi as consistent with levels required to meet the goals of the

Paris Agreement. Carbon reduction targets support future carbon cost risk mitigation by

providing incentives for the reduction of carbon emissions.

Since 2013, Fisher & Paykel Healthcare has used a 5% annual carbon intensity reduction

target. In FY20 we updated this to be a 4.2% absolute reduction in Scope 1 and 2 carbon

emissions annually from a 2019 baseline.

This updated business target aligns with our approved Science Based Targets. In FY20,

actual carbon reduction for Scope 1 & 2 was 3%. Mexico electricity growth of 44% offset

what otherwise would have been a 26% reduction in carbon.

Short, medium and long-term carbon reduction targets have been set for Scope 1 and 2

emissions as follows (in tonnes of CO₂).

ScopeDescription202420292034

1 & 2Fuels and refrigerants used

directly; electricity and heat

purchase directly

8,8466,4944,143

As described previously, Scope 3 emissions largely rely on the carbon performance

of our suppliers. We will continue to educate and engage with our suppliers to help

manage Scope 3 emissions and will continue to collaborate with suppliers through

our ecodesign programme.

As part of our TCFD due diligence, we have proactively forecast our Scope 3 carbon

footprint using the Science Based Targets Initiative Screening Tool. This assessment gives

us better visibility of the carbon impacts across our full supply chain – all the way through

to customer product use. Applying this tool has resulted in a forecast that our total carbon

footprint may be ~500,000 to 650,000 tonnes CO₂e higher when supply chain impacts

and customer product use is considered.

Using the SBTi screening tool, we have estimated the proportion of our FY19 emissions

in each scope category to be as follows:

ScopeDescription%

1Fuels and refrigerants used directly0.4%

2Electricity and heat purchased directly1.6%

3Carbon used upstream and downstream

(indirectly, wider supply chain)

98.0%


CASE STUDY

Renewable energy certificates

In FY20 we set out to reduce

Scope 2 carbon emissions at the

New Zealand campus by participating

in a programme from Meridian Energy.

The third-party renewable energy

verifier, NZ Energy Certificate System

(NZECS) audits Meridian’s energy-

generating facilities at Benmore Hydro

station and then issues renewable

energy certificates for each MWh of

energy generated. Customers then

purchase renewable energy certificates

to cover the amount of MWh of

electricity they have used.

Fisher & Paykel Healthcare is one of

the first companies in New Zealand to

purchase renewable energy certificates

to verify that the electricity we use

has a carbon intensity factor of zero.

It is the first initiative of scale we have

implemented to assist in reducing our

carbon emissions.

During FY20 we purchased 24,283

renewable energy certificates,

which is equal to our documented

electricity consumption of 24,283

MWh. By sourcing renewable energy

in this way, we have been able to

reduce Scope 2 carbon emissions

by 2,373 tonnes of CO₂e.

REDUCING SCOPE 2

CARBON EMISSIONS BY

2,373T

CO₂E

ANNUAL REPORT 2020

81Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

ENVIRONMENT CONTINUED
We are currently modelling the impact of our operations in the context of the wider

healthcare system, because overall carbon emissions can be reduced when patients

are able to receive treatment in their homes instead of in hospitals. Many of our products

make this possible.

Carbon commitments

Below are our carbon commitments:

• We have committed to reducing absolute Scope 1 & 2 GHG emissions by 67.2% by

FY2034 from a 2019 baseline.

• We have committed that 87% of our suppliers (by spend) covering purchased goods

and services and the use of sold products will have science-based emission reduction

targets by FY2024.

In summary, we have set carbon-reduction targets out to the end of 2034, and we continue

to focus on reducing carbon emissions over the long term. Our goal is to continue our

initiatives to reduce Scope 1 and 2 emissions, while engaging and educating our suppliers

to manage Scope 3 emissions. Across the broader healthcare system we will continue to

collaborate and find innovative ways to achieve these shared goals.

Environmental management

ISO14001 audits

Our global teams continue to perform well in external ISO14001 Environmental Management

System audits. These evaluate the day-to-day management of environmental risks and

opportunities across our manufacturing sites in New Zealand and Mexico. We are audited

annually against the standard and are certified tri-annually by the Swiss-based European

notified body, Société Générale de Surveillance.

CaSe StUDY

Eco-efficiency programme and

life cycle assessment

Fisher & Paykel Healthcare has

cross-company teams working on

a range of eco-efficiency topics,

including sustainable packaging,

bioplastics and 3D printing recycling.

One of the key tools we use is

environmental lifecycle assessment

software, which helps our engineers

assess the environmental impact of

a product across its full lifecycle.

Last year, we conducted an

environmental life cycle assessment

of the F&P 950 humidification system

used in hospitals. We found that 81%

of the system's carbon footprint comes

from the energy required to operate it.

The carbon footprint varies, therefore,

depending on where it is used and the

energy sources in that region. The chart

below shows the life cycle assessment

of the F&P 950 system, including all

parts and consumables required over

the life of the product.

Production 17%

Distribution 2%

Use 81%

End-of-life 0%

Production 43%

Distribution <1%

Use 56%

End-of-life 1%

US customer total usage –

2,660 kg C0₂e

NZ customer total usage –

1,030 kg C0₂e

2,660

kg C0₂e

1,030

kg C0₂e

ANNUAL REPORT 2020

82Fisher & Paykel Healthcare Corporation Limited

ENVIRONMENT CONTINUED
Recycling and reducing waste

Global recycling capacity constraints, including the Chinese National Sword policy, continue

to impact our recycling performance. In FY20, 66% of our New Zealand waste stream was

recycled. This was a slight reduction from 69% during the prior year.

During FY20 we piloted two recycling trials for some of our products used by customers

in New Zealand. Furthermore, we developed onsite recycling machinery in FY20 which

will become operational in FY21 for some recycling streams.

Water usage

During FY20, we established an absolute water reduction target of 2% per year. Actual

water use reduced by 7% during the year.

Eco-efficiency programme

As part of our eco-efficiency strategy, we have established collaborative teams to work on

a range of topics which include sustainable packaging, bioplastics and 3D printing recycling.

Disclosures, awards and community initiatives

Carbon Disclosure Project (CDP) scores

Fisher & Paykel Healthcare participates in CDP (formerly known as the Carbon Disclosure

Project) and has received scores for climate change for the past nine years. In 2019 we

disclosed our water usage for the first time and received a score of “C”. CDP also assessed

our Supply Chain Climate Change engagement for the first time, providing a score of “B-”.

Below is a summary of our CDP scores for the past two years. 2020 scores will be

announced later this year.

201820192020

Climate Change BBTBC

Water–C TBC

Supply Chain –B-TBC

Climate Leaders Coalition

Fisher & Paykel Healthcare is a member of the Climate Leaders Coalition, a group of leading

New Zealand companies who are committed to taking voluntary action on climate change.

This includes measuring and publicly reporting emissions, setting a public emissions

reduction target, and working with suppliers to reduce their emissions.

Sustainable Business Council

Fisher & Paykel Healthcare is a voluntary member of the Sustainable Business Council,

which aims to mainstream sustainability within the New Zealand business community.

SBC members make a commitment to address greenhouse gas emissions, build

sustainability into their purchasing decisions, and introduce annual reporting practices.

Sustainable Business Network Smarter Transport Award

The Fisher & Paykel Healthcare Sustainable Commuting team won a Smarter Transport

award at the Sustainable Business Network awards in November 2019. The award recognised

our commitment to promoting more sustainable modes of transport. We currently have 56

electric vehicle (EV) chargers installed at our New Zealand campus, and this year we funded

the installation of EV chargers at Auckland Hospital and at Middlemore.

ANNUAL REPORT 2020

83Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

ENVIRONMENT CONTINUED
Green Team

In addition to the environmental initiatives led by our Sustainability team, interest in

our volunteer-led Green Team has grown exponentially and now includes more than

300 people promoting environmental sustainability on our Auckland campus and in

the wider community.

This year our Green Team led a number of initiatives to encourage employees to move to

alternative forms of commuting as a way of reducing greenhouse gas emissions and local

air pollution. The group sponsored a number of events to drive employee awareness of

alternative ways to commute – such as to drive electric vehicles, ride bikes, e-bikes or

e-scooters, take public transport and carpool. They also created an online carpooling tool

to connect employees who live near each other and allow easy creation of carpool groups.

Community environmental initiatives

In FY20 we hosted several tree planting events on our New Zealand campus, and more than

50 employees pitched in to clean up an estuary during Keep New Zealand Beautiful Week.

Our team in Tijuana, Mexico, planted trees at a local school, volunteered their time to clean

up a beach, and led a bottled water elimination initiative.

PROMOTING ENVIRONMENTAL SUSTAINABILITY ON OUR

AUCKLAND CAMPUS AND IN THE WIDER COMMUNITY

300+ people

ANNUAL REPORT 2020

84Fisher & Paykel Healthcare Corporation Limited

reMUNeratIoN
REMUNERATION

We focus on attracting, motivating and retaining high-quality employees who will help us to

achieve our short and long-term strategic objectives. We operate in international markets

where substantial competition exists for skilled employees. Our ability to attract, motivate

and retain capable people depends in large part upon the remuneration packages we offer.

This section describes how we remunerate our employees, Executive Management and

non-executive directors.

Employee remuneration

Our employee remuneration programme consists of a base wage or salary, a discretionary

component providing the potential for an annual bonus based on relevant company

performance and, in certain countries, superannuation, life insurance and the opportunity to 

purchase shares and/or receive share options.

Employees receive base remuneration packages that are generally benchmarked against

similar positions in companies of comparable size and complexity. The People and

Remuneration Committee uses industry remuneration surveys, conducted by outside

consultants in determining remuneration levels. Remuneration is generally reviewed

annually with the amount of any increases determined by factors such as company

performance, general economic conditions, marketplace remuneration trends and

individual performance.

The tables below show the remuneration (inclusive of the value of other benefits)

1

totalling

NZ$100,000 or more received by employees or former employees in 2020, not including

the CEO who is a director of the company. We operate in a number of countries where

remuneration market levels differ widely. The offshore remuneration amounts are converted

into New Zealand dollars.

1

The table includes salary and wages, profit-sharing bonus and annual variable remuneration (AVR) paid during the

2020 financial year. It also includes the fair value of long term variable remuneration (LTVR) as expensed in the period.

Remuneration

$

Number of

employees

340,001 - 350,0001

350,001 - 360,0004

370,001 - 380,0006

380,001 - 390,0004

390,001 - 400,0004

400,001 - 410,0001

410,001 - 420,0002

430,001 - 440,0001

440,001 - 450,0001

470,001 - 480,0001

480,001 - 490,0002

Remuneration

$

Number of

employees

510,001 - 520,0001

530,001 - 540,0002

540,001 - 550,0001

560,001 - 570,0001

570,001 - 580,0001

580,001 - 590,0001

640,001 - 650,0002

770,001 - 780,0001

950,001 - 960,0001

980,001 - 990,0001

1,500,001 - 1,510,0001

Remuneration

$

Number of

employees

100,000 – 110,000180

110,001 – 120,000172

120,001 – 130,000133

130,001 – 140,000107

140,001 – 150,00088

150,001 – 160,00075

160,001 – 170,00056

170,001 – 180,00041

180,001 – 190,00036

190,001 – 200,00032

200,001 – 210,00033

210,001 – 220,00029

Remuneration

$

Number of

employees

220,001 – 230,00021

230,001 – 240,00026

240,001 – 250,00015

250,001 – 260,00018

260,001 – 270,00021

270,001 – 280,00013

280,001 – 290,00022

290,001 – 300,00012

300,001 – 310,0005

310,001 – 320,0008

320,001 – 330,0004

330,001 – 340,0005

Executive management remuneration

The People and Remuneration Committee is responsible for reviewing the remuneration

of Executive Management in consultation with the CEO. The remuneration packages of

the Executive Management consist of a combination of a fixed remuneration package, an

annual variable remuneration (AVR) component, a long term variable remuneration (LTVR)

component, and the company-wide profit sharing bonus, as described further below.

The total remuneration earned by Executive Management is set out in Note 18 of the

financial statements.

Fixed remuneration

All members of Executive Management receive a fixed remuneration component that

is based on the scale and complexity of the role, market relativities, qualifications and

experience, and performance. This also includes any KiwiSaver or other superannuation

contribution. Other benefits, including life insurance, are also available to Executive

Management and are included in fixed remuneration.

ANNUAL REPORT 2020

85Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

REMUNERATION CONTINUED
Variable remuneration

Executive management receive variable remuneration linked to performance each financial

year. The table below shows how variable remuneration is calculated.

PlanMeasures

Annual Variable

Remuneration

(AVR)

The AVR component is designed to remunerate executive management relative

to the company’s annual financial performance and non-financial objectives.

Meeting both the financial and non-financial 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 financial targets resulting in a 2% increase or decrease

in payment. The maximum payment is 132% of the AVR amount at 20% over

achievement. Should the financial measures in aggregate be underachieved

by more than 10%, no AVR is payable.

The relative weighting of AVR measures and the target achieved in 2020 is

set out below.

MeasuresWeighting

% of Target

Achieved

Constant currency operating profit45%106.7%

Constant currency revenue25%106.1%

Constant currency pre-tax operating cash flow10%104.6%

Non-financial measures20%Variable

Long Term

Variable

Remuneration

(LTVR)

LTVR components are designed to align executive management with

shareholder interests over the longer term, and provide a longer term

employee retention benefit.

The LTVR plans available to executive management are described below.

Further information on these and other LTVR plans can be found in the

“Long Term Variable Remuneration” section of our website.

Share Option Plan – Options vest if during the period from the date of

grant of an option to the third, fourth, or fifth anniversary of the grant date

the Company’s 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 partially or fully vested if the

company’s gross total shareholder return (TSR) exceeds the performance of

the Dow Jones US Select Medical Equipment Total Return Index (DJSMDQT)

at the fifth anniversary of the grant date of the PSRs. PSRs fully vest if the

company's TSR exceeds the performance of the DJSMQT by 10 percentage

points or more on either the third or the fourth anniversary.

Employee Share Purchase Plan – Executive management can choose to

participate in this Plan up to the value of $2,000 with a discount of up to $500,

with no interest charged on the loans. The qualifying period between grant and

vesting date is 3 years.

During 2019, the Board conducted a review of the LTVR Instruments provided to selected

executives, managers and employees of the company. The Board instructed an independent

advisor, PwC, to conduct a review of the LTVR Instruments. PwC was of the view that the

LTVR Instruments have provided strong alignment of the interests of employees and

shareholders and recommended amendments to the company’s performance share

rights and option plans to provide even stronger alignment. The Board agreed with the

recommendations and during 2019, two new Long Term Variable Remuneration (“LTVR”)

equity settled schemes were introduced as a replacement for the previous Employee Share

Option Plan and the Performance Share Rights Plan. Further details of the schemes are

included in Note 18 of the financial statements and on the company’s website.

Participants in the company’s equity-based remuneration schemes are not permitted to

enter into transactions (whether through the use of derivatives or otherwise) which limit

the economic risk of their unvested entitlements. For the avoidance of doubt, this does not

prevent participants entering into financial arrangements for them to be able to exercise

vested entitlements under any company equity-based remuneration scheme.

Profit sharing bonus

As outlined in the ‘People’ section all our employees, including executive management,

who have worked with us for a qualifying period are eligible to receive a profit-sharing

bonus at the discretion of the Board.

5-year summary of TSR performance

The chart below shows our total shareholder return (TSR) compared with the performance

of DJSMDQT and the S&P NZX50 index over the previous five years . From 2015 to 2018,

our TSR performance exceeded that of the DJSMDQT, and PSRs on issue 100% vested.

When the PSRs were last tested, in September 2019, the TSR performance was below the

DJSMDQT, and PSRs on issue did not meet the performance hurdle at that point in time.

50

100

150

200

250

300

350

Fisher & Paykel Healthcare

S&P/NZX 50 Index

Dow Jones U.S. Select

Medical Equipment Index

Mar 16Mar 17Mar 18Mar 19Mar 20

1

To enable better comparability of the relative shareholder return performance, the Dow Jones U.S. Select Medical

Equipment Index closing prices have been converted to NZD at the daily closing rate quoted by the Reserve Bank of

New Zealand.

ANNUAL REPORT 2020

86Fisher & Paykel Healthcare Corporation Limited

REMUNERATION CONTINUED
CEO remuneration

The CEO remuneration structure is consistent with the executive management remuneration

structure described previously.

CEO target remuneration summary

The CEO remuneration target and maximum total remuneration mix for the 2020 financial

year is set out below.

CEO remuneration summary

Salary

$

Other

1

$

Fixed

remuneration

subtotal

$

AVR

2

$

LTVR

awarded

3

$

Total

remuneration

$

% AVR

against

maximum

$

20201,340,971 109,327 1,450,298865,581885,723 3,201,60283%

20191,231,953 85,867 1,317,820 690,356 669,916 2,678,091 78%

1

Other includes employee superannuation contribution and life insurance

2

The 2020 AVR above was earned in the 31 March 2020 financial year, but will be paid in the 2021 financial year.

The 2019 AVR was earned in the 31 March 2019 financial year but was paid in the 2020 financial year. AVR value

includes the company-wide profit sharing bonus.

3

LTVR includes Options and PSRs awarded during the financial year. In the 2020 financial year, Lewis Gradon

was granted 43,848 PSRs and 138,827 share options (2019: 32,466 PSRs and 100,313 share options). Options

and PSRs granted in the 2019 and 2020 financial years will vest, if the performance criteria are met in the 2022

to 2024 financial years respectively. Details of the plans and valuation methodology are set out in Note 18 to the

financial statements.

AVR achieved in 2020

The AVR financial targets achieved are set out in the Executive Management section on the

previous page. During 2020 the CEO achieved 100% of his non-financial measures. The AVR

earned in the 2020 financial year is 60% of the fixed remuneration.

LTVR vested in 2020

The following long term Share Option incentives vested in the 2020 financial year. PSRs

issued in September 2016 were first tested on 6 September 2019 and did not meet the

performance hurdle at that point in time.

Grant yearSecurities

Performance

period

Performance

measure

Vesting

outcome

Shares

vested

Value on

vesting

Financial

year 2017

Share

Options

September

2016 to

September 2019

Cost of capital

escalated

share price

100%

vested

72,000 563,040

1

PSRs September

2016 to

September 2019

Absolute

TSR against

DJSMDQT

0%

vested

––

1

Represents the difference between the exercise price and the NZX closing price of FPH ordinary shares on the vesting

date, multiplied by the number of Share Options vested.

$0.0

$0.5

$1.0

$1.5

$2.0

$2.5

$3.0

$3.5

Millions

Fixed

Remuneration

Target Total

Remuneration

Maximum Total

Remuneration

LTVR

AVR

FIXED REMUNERATION

100%47%

24%

29%

44%

29%

27%

ANNUAL REPORT 2020

87Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

REMUNERATION CONTINUED
Non-executive directors' remuneration

Remuneration strategy

The People and Remuneration Committee is responsible for establishing and monitoring

remuneration policies and guidelines for directors. This enables us to attract and retain

directors who contribute to the successful governing of the business and create value

for shareholders.

We also take advice from independent consultants and take into account fees paid to

directors of comparable companies in New Zealand and Australia as part of our assessment

of the appropriate level of remuneration of directors. A summary of our independent

consultants’ remuneration report is available on our website.

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. 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; however, directors may hold shares in the company. Details are set out on

page 94 of this report. It is our policy to encourage directors to acquire shares on-market.

No non-executive director is entitled to receive a retirement payment.

Approved director remuneration for the 2020 financial year

The total directors’ fees received by non-executive directors in 2020, including a breakdown

of Board fees and Committee fees, is set out below. The fees payable are determined based

on the time commitment and responsibilities of each role.

Fees per annum

Chair

$

Member

$

Board of Directors 234,812103,298

People and Remuneration Committee23,46017,608

Quality, Safety and Regulatory Committee23,46017,608

Audit and Risk Committee29,36517,608

Director remuneration received in the 2020 financial year


Director

Board

Fees

$

People and

Remuneration

Committee

$

Quality,

Safety and

Regulatory

Committee

$

Audit

and Risk

Committee

$

Travel

Allowance

1


$

Total

$

Tony Carter

2

234,812––––234,812

Michael Daniell103,298––17,608–120,907

Pip Greenwood103,29823,460^–––126,759

Geraldine

McBride103,298––––103,298

Neville Mitchell

3

103,298–17,608–22,154143,061

Donal O'Dwyer

3

103,29817,60823,460^–22,154166,521

Scott St John103,29817,608–29,365^–150,271

Total854,60158,67741,06946,97344,3081,045,627

^ Designates Chair of Committee

1

Directors based in Australia are paid a travel allowance to attend Board meetings in New Zealand.

2

Tony Carter is the Board Chair. No additional fees are paid to the Board Chair for Committee roles.

3

Neville Mitchell’s and Donal O’Dwyer’s remuneration is set in NZD but paid in AUD at the prevailing exchange rate

at the date of payment.

ANNUAL REPORT 2020

88Fisher & Paykel Healthcare Corporation Limited

goVerNaNCe
GOVERNANCE

Corporate Governance Statement

The Board and management of the company 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 NZX and the ASX (Foreign Exempt Listing category).

Corporate governance principles and guidelines apply in both countries. As at the date of

this report, the company complies with all of the recommendations of the NZX Corporate

Governance Code. In addition, although the company is not required to comply with the ASX

Corporate Governance Council’s Corporate Governance Principles and Recommendations

(ASX Principles) given its Foreign Exempt Listing on the ASX, the company considers its

corporate governance practices and procedures substantially reflect the ASX Principles.

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.

Ethical behaviour

As a business we are committed to doing the right thing. It is important to us and is what

our customers, employees, and shareholders find compelling. We ensure we comply with

our legal and ethical obligations throughout our business operations, from the way we

source materials, design and manufacture our products, through to selling our products

across the world.

We have policies and procedures in place to ensure we conduct our business in a legally,

ethically, and socially responsible manner. These policies are available on our website,

and summary information with respect to a number of our policies can also be found

throughout this section.

Securities Trading Policy and Guidelines

We are committed to ensuring our people are aware of their obligations when trading

in or intending to trade in company financial products. Our Securities Trading Policy and

Guidelines detail our policy on, and rules for, all directors, officers, contractors or employees

who intend to trade in company financial products. The policy explains insider trading laws

and the legal and reputational risks of failing to comply with such laws. A copy of the policy

is available on our website.

Codes of Conduct

We expect our 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.

The Codes cover a range of areas relevant to legal and ethical behaviour, including

competing fairly, health and safety, data protection and privacy, working with customers

and suppliers, sanctions compliance, responsible marketing, financial records and

reporting, continuous disclosure and insider trading, combating bribery and corruption

and interactions with healthcare professionals. It also covers matters such as confidentiality,

conflicts of interest, receipt of gifts, and corporate opportunities.

The Codes explain how an employee or director can report an actual or suspected breach

of the Code. This is also detailed in our Speak Up (or whistle-blowing/protected disclosures)

policy, which ensures employees know how to report potentially unethical or illegal

behaviour or breaches of our Code of Conduct, without fear of retaliation or harassment.

We have developed training on the Code of Conduct, and since 2017 this training has been

undertaken by employees globally, and it is now part of induction for new employees. The

Code of Conduct is available on our internal intranet and our external website. New directors

are provided a copy of the Director’s Code of Conduct during their induction training.

We have an in-house legal team that provides advice and assistance to the business globally

on how to comply with our various legal obligations and engage external legal counsel to

assist us as and when required.

We maintain a schedule for regularly reviewing and updating corporate governance policies

and charters. The Code of Conduct was last reviewed in March 2020.

Supplier Code of Conduct

We are committed to building a supply chain structure that supports our approach to

corporate social responsibility and sustainability. To ensure that our supply chain is

transparent and coordinated across our wider supply chain network, an integrated ERP

system in conjunction with our strong quality management system is utilised.

Our Supplier Code of Conduct reflects our values and our expectations for the conduct of all

suppliers, contractors and consultants, and their affiliates, who provide goods or services to

our group of companies. We find business relationships are more productive and effective

when they are built on trust, mutual respect and common values. As such, we seek

relationships with suppliers who share a common commitment to:

1. Incorporate quality business processes within their day to day operation;

2. Conduct their business ethically and with integrity;

3. Comply with all laws and regulations;

4. Respect human and employee rights;

5. Promote and maintain a health and safety culture within their organisation;

6. Design for sustainability;

7. Monitor and minimise any negative impacts on the environment; and

8. Have systems in place to ensure business continuity, continuous improvement and

protection of intellectual property.

Within our upstream supply chain, our active risk mitigation means we continuously

monitor and partner with socially responsible organisations that believe in doing the right

thing. We aim to dual source directly from manufacturers, service providers and third parties

all over the world within our key risk areas.

While materials are procured from all over the globe, a large portion of the externally

procured materials originate from suppliers in Asia and North America. To support our

suppliers and ensure transparency, we have local teams that enable us to personally

interact and be present within our suppliers’ operations on a regular basis. The local teams

also organise visits from the New Zealand-based global procurement teams to enable

mutual collaboration.

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Sustainable procurement

We aspire to impact society in a positive way and to develop, manufacture and distribute

our products in accordance with principles of sustainable development. The raw materials

and components we use to manufacture our products come from a network of suppliers

around the globe. Achieving our vision depends not only on what we do, but on the

activities of our supply chain. For that reason, we seek to purchase goods and services

from suppliers that minimise negative impacts and increase positive outcomes through

sustainable and ethical business practices.

As mentioned on the previous page, our Supplier Code of Conduct outlines our minimum

expectations in the principal areas of human rights, labour practices, the environment and

anti-corruption. We seek to engage suppliers that share our vision and continually strive

to develop in these areas to deliver more environmental, social, and economic benefits.

We are committed to working with our suppliers to increase transparency and promote

responsible business practices, often beyond simple compliance. We collaborate with them

to implement frameworks to identify and mitigate risks and create stronger, sustainable

supply chains. Where these principles or remediation plans cannot be agreed, Fisher &

Paykel Healthcare may decline to enter or may conclude business relationships with those

parties.

Anti-bribery and corruption

In the course of our business we interact with a wide range of government officials and

private sector individuals or businesses, including government regulators, inspection

authorities and healthcare professionals.

We do not tolerate bribery, corruption, kickbacks or other types of improper benefits,

whether committed by our own people or by anyone we deal with.

Most of the countries in which we operate have strict anti-bribery and corruption laws

that apply to our interactions with public officials. Failing to comply with these laws could

have serious consequences for us, both as individuals and as an organisation. In some

cases, these consequences could include criminal charges. We have processes in place for

assessing anti-bribery and corruption risk and implement measures to mitigate these risks.

Our Code of Conduct sets out our expectations for all employees in combatting bribery and

corruption. We never offer or accept (or ask a third party to offer or accept) bribes, illegal

facilitation payments, secret commissions or kickbacks to or from any person. These rules

apply to all our business activities, including any interactions we may have with government

officials or with any private person or business, either locally or overseas.

The Code requires that where we suspect bribery or corruption, either by our own people

or by any of our suppliers, customers or other business partners, we report it immediately.

The Speak Up policy ensures that all employees know how to make such a report and can

be confident that concerns will be taken seriously and investigated and will not result in

retaliation or other harassment.

During the year ended 31 March 2020 the company is not aware of any instances of

corruption or of incidents in which employees were dismissed or disciplined for corruption.

Interactions with healthcare professionals

As we are a medical device business, we must comply with laws and regulations on

interacting with healthcare professionals in various countries around the world. It is

critical that our activities do not improperly influence the medical decisions of healthcare

professionals or the purchasing decisions of entities that buy our products.

Our Policy on Interactions with Healthcare Professionals ensures that we act ethically and

legally in our interactions with healthcare professionals, comply with all applicable laws, and

do not provide improper benefits or inducements to healthcare professionals. We provide

training to employees on this policy.

Ethical research

We have formal procedures in place to ensure that we adhere to the International

Conference on Harmonisation Good Clinical Practice (GCP) standards during all clinical

investigations we carry out. GCP standards cover the design, conduct, recruitment,

recording and reporting of clinical investigations that involve the participation of

human subjects.

Our procedures have also been compiled based on the ISO 14155:2011 standard for:

Clinical investigation of medical devices for human subjects – Good clinical practice

and the EU Medical Devices Directive.

These procedures are designed to ensure that the data and reported results of all clinical

trials are credible and accurate and that the rights, integrity and confidentiality of trial

participants are protected.

Animal ethics

We sometimes participate in or observe testing to assess biocompatibility and obtain

worldwide regulatory clearances. This includes animal testing on rabbits, guinea pigs

and mice. We conduct this testing according to International Standards 10993 and 18562.

Our external test labs maintain accreditation with the Association for Assessment

and Accreditation of Laboratory Animal Care (AAALAC), and all applicable portions of

study protocols are conducted as per regulations and guidelines regarding animal care

and welfare.

Wherever possible, we look for alternatives, such as in vitro or analytical chemistry testing,

which do not require the use of laboratory animals. We take great care to ensure there is

no duplicate testing of our products.

The Board

The Board plays a vital role in setting and overseeing our strategic direction and driving

the business forward. Strong governance from a diverse and experienced Board ensures

we can achieve our aims of improving patient care and outcomes through inspired and

world leading healthcare solutions, thereby sustainably increasing shareholder value.

The biography of each Board member, including each director’s skills, experience, expertise

and term of office, is set out in the “Our Board” section of this report.

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GOVERNANCE CONTINUED
Role of the Board

The Board is ultimately responsible for our strategic direction. The specific roles and

responsibilities of the Board, and the Board’s procedures, are set out in detail in our Board

Charter, available on our website. In summary, the Board is elected by our shareholders to:

• approve our strategies and objectives;

• identify and manage risks;

• review and approve budgets and business plans;

• approve our remuneration policy and other policies governing the way we operate

our business; and

• provide governance of internal decision making and management.

The Board delegates management of the day-to-day affairs and responsibilities of the

company to the CEO and executive management to deliver the strategic direction and

goals set by the Board. The specific responsibilities delegated to executive management

are recorded in the Board Charter and the Delegation Policy. A summary of the Delegation

Policy is also available on our website.

The Board regularly reviews and assesses our governance structures, policies, and

procedures to ensure these are in-line with international best practice and legal

requirements. The Board Charter was last updated on 29 March 2019.

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.

Under the NZX Listing Rules, a director must not hold office (without re-election) past the

third annual meeting following the director’s appointment or 3 years, whichever is longer.

A director appointed by the Board must not hold office (without re-election) past the next

annual meeting following the director’s appointment.

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,

independence and the Board skills matrix. It may use external search firms to assist with

locating possible candidates and gathering relevant information.

When considering the re-election of an existing director, the People and Remuneration

Committee will also consider the length of service of the director, and the director’s

performance on the Board to date. It is the Board’s general expectation that a non-

executive director will hold office for an aggregate period of approximately nine years

(including re-elections).

We undertake a number of checks before appointing a director and putting forward to

shareholders a candidate for election as a director, and ensure we provide shareholders with

all relevant information to inform their decision on whether to elect or re-elect a director.

At the ASM on 28 August 2019, Lewis Gradon and Donal O’Dwyer retired by rotation and,

being eligible, offered themselves for re-election and were re-elected to the Board. Neville

Mitchell, having been appointed to the Board on 12 November 2018, offered himself for

election and was elected to the Board.

On 27 November 2019, Board Chairman Tony Carter announced his intention to retire with

effect from the close of the company’s ASM in August 2020. Current director Scott St John

has been elected by the Board to succeed Tony Carter as chairman.

Other procedures relating to the nomination and appointment of directors are outlined

in the Appointment and Selection of New Directors Policy available on our website.

Board diversity and skills matrix

At Board level, diversity allows the company to benefit from a range of different

perspectives, which leads to healthier debate and decision making. As we operate 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 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

Neville

Mitchell

Donal

O’Dwyer

Scott

St John

Financial acumen✓✓✓✓✓✓✓✓

Sales/Marketing✓✓✓✓✓✓✓✓

Engineering/

Science/Technology/

Manufacturing

✓✓✓✓✓✓

Medicine/Medical

Device

✓✓✓✓

Legal/Regulatory✓✓✓✓✓✓

Governance✓✓✓✓✓✓✓✓

International

Business Experience

✓✓✓✓✓✓✓✓

Tenure (years)9.5418.5*36.51.57.54.5

*

Michael Daniell was appointed as a non-executive director on 1 April 2016 following his retirement as Managing

Director and CEO.

While some directors will have greater expertise in certain areas than others, the Board has

determined the table above on the basis of directors who have at least the minimum

required level of skill and experience in each area.

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 their role and duties, time

commitments, term of appointment, remuneration and insurance, access to information,

and disclosure and compliance obligations. A copy of the standard form of this letter is

available on our website. The CEO has an employment agreement setting out his roles and

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GOVERNANCE CONTINUED
conditions of employment. Further information about the remuneration of directors is set

out in the Remuneration section of this report.

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.

Independence of directors

We are committed to ensuring that a majority of directors are independent of the company,

and do not have any interests, positions, associations or relationships which might interfere,

or might reasonably be seen to interfere, with their ability to bring independent judgement

to the issues before the Board and to act in the best interests of the company and to

represent the interests of the company’s shareholders generally.

The Board has regard to the factors described in the NZX Corporate Governance Code

when assessing the independence of directors. After consideration of these factors, the

company is of the view that:

1. Lewis Gradon is a director who is currently employed in an executive role by

the company;

2. Michael Daniell is a director who was employed in an executive role by the company

until 31 March 2016 and there was not a period of at least three years between ceasing

such employment and serving on the Board;

3. No director currently holds, nor has held within the last 12 months, a senior role in a

provider of material professional services to the company or any of its subsidiaries;

4. No director currently has, nor has had within the last three years, a material business

relationship (such as a supplier or customer) with the company or any of its

subsidiaries;

5. No director is a substantial shareholder of the company, nor a senior manager of,

nor otherwise associated with, a substantial shareholder of the company;

6. No director currently has, nor within the last three years has had, a material contractual

relationship with the company or any of its subsidiaries, other than as a director;

7. No director has close family ties with anyone in the categories listed above; and

8. No director has held the position of director of the company for a length of time that

may compromise independence.

Based on these assessments, the Board considers that as at 31 March 2020 a majority

(six) of the directors are independent, namely Tony Carter (Chairman), Pip Greenwood,

Geraldine McBride, Neville Mitchell, Donal O’Dwyer and Scott St John, and that

Michael Daniell and Lewis Gradon are not independent.

Induction and continuing development of directors

A formal induction programme is available to new directors to ensure that they have a

working knowledge of our business. The programme includes one-on-one meetings with

management and a tour of our R&D 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

We have a Performance Evaluation Policy in place relating to the performance of the Board,

the Board Committees and individual directors. The Performance Evaluation Policy is

available on our website. The 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 appointed an external consulting company to facilitate the Board’s

performance evaluation during 2020.

Our executive management are also subject to regular performance reviews. The

performance of senior executives is reviewed by the CEO, 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.

Board 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 Committees and their members as at 31 March 2020 are:

• Audit & Risk Committee

Members: Scott St John (Chair), Tony Carter and Michael Daniell

All members are non-executive directors, and two of three (including the Chair)

are independent.

• People and Remuneration Committee

Members: Pip Greenwood (Chair), Tony Carter, Donal O’Dwyer and Scott St John

All members are independent non-executive directors.

• Quality, Safety and Regulatory Committee

Members: Donal O’Dwyer (Chair), Tony Carter and Neville Mitchell

All members are independent non-executive directors.

Each Committee has a charter setting out its objectives, procedures, composition and

responsibilities. A summary is set out on the following page, and copies of these charters

are available on our website. The Board may from time to time establish other committees

for specific purposes.

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92Fisher & Paykel Healthcare Corporation Limited

GOVERNANCE CONTINUED
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 Committee also assists the Board in monitoring and reporting

the company's strategies, activities and performance regarding sustainability, corporate

social responsibility and the environment. The Committee has an annual work plan and

reports to the Board following each meeting of the Committee, which enables it to properly

and regularly inform the Board on significant financial matters relating to the company.

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 closely monitors financial reporting risks in relation to the

preparation of the financial statements. The 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 CEO and CFO 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.

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 & Inclusion 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.

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 and health and safety risk management

system. As part of the company’s internal audit function, regular quality system specific

internal audit reports are received by the Committee.

Board & Committee meetings

Normally, the Board holds eight formal meetings a year. One of those meetings is typically

focused on reviewing the company’s annual 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. At the company’s ASM held on

28 August 2019, all of the then-serving directors attended the meeting.

Committees generally meet three or four times per year, or as required to carry out their

responsibilities. Details of attendance at Board and Committee meetings during the year

ended 31 March 2020 are set out below:

Committees

Board

Audit & Risk

Committee

People &

Remuneration

Committee

Quality, Safety

& Regulatory

Committee

Eligible

to

attendAttended

Eligible

to

attendAttended

Eligible

to

attendAttended

Eligible

to

attendAttended

Tony Carter88444444

Lewis Gradon88

Michael Daniell8844

Pip Greenwood8844

Geraldine McBride87

Neville Mitchell8843

Donal O’Dwyer884444

Scott St John884443

Takeover Protocol

The Board has 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.

Company Secretary

The Company Secretary is Marcus Driller, VP - Corporate. The Company Secretary

is responsible for supporting the proper functioning of the Board and ensuring the

appropriate policies and procedures are followed. The Company Secretary reports directly

to the Board, through the Chair, on all governance matters as outlined in the Board Charter.

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GOVERNANCE CONTINUED
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 2020:

NameOwnershipOrdinary Shares

Tony CarterBeneficial76,101

Lewis Gradon

1

Beneficial603,502

Michael Daniell

2

Beneficial974,267

Pip GreenwoodBeneficial3,800

Geraldine McBrideBeneficial1,262

Neville MitchellBeneficial7,200

Donal O’DwyerBeneficial68,569

Scott St JohnBeneficial17,500

1

Lewis Gradon also had a beneficial interest in 465,504 options issued under the 2003 Share Option Plan and a

beneficial interest in 140,912 performance share rights under the PSR Plan

2

Michael Daniell also had a beneficial interest in 20,000 options issued under the 2003 Share Option Plan

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 2019 and 31 March 2020, and details of those dealings were

entered in the company’s interests register.

NameTransaction

Number of

shares

Price per

shareDate

Lewis GradonGranted 43,848 PSRs––11 September 2019

Granted 138,827 Options––11 September 2019

Michael DaniellSale of Shares11,000$22.003602 December 2019

Share issue for cancellation

of 20,000 Options

13,458$21.300003 December 2019

Geraldine

McBride

Share purchases1,262$15.830011 September 2019

Scott St JohnShare purchases1,543$15.420011 June 2019

1,500$15.260026 June 2019

1,000$21.220003 December 2019

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 2020 are as follows:

NameEntityRelationship

Tony CarterTR Group

Datacom Group Limited

Chair

ANZ Bank New Zealand Limited

Fisher & Paykel Healthcare Employee Share Purchase

Trustee Limited

Vector Limited

Director

Avonhead Mall Limited

Loughborough Investments Limited

Director &

Shareholder

Antony Carter Family Trust No 2

Foodstuffs Auckland Perpetuation Trust

Foodstuffs Auckland Protection Trust

Maurice Carter Charitable Trust

Tony and Frances Carter Family Trust

Trustee

Capital Solutions Limited

Capital Training Limited

Advisor

Independent Selection Panel of Fonterra Co-Op Group

Limited

Member

Lewis GradonFisher & Paykel Healthcare Employee Share Purchase

Trustee Limited

Other Group entities listed in the ‘Subsidiary Company

Directors’ section of this Report

Director

Michael DaniellMedical Technologies Centre of Research ExcellenceChair

Cochlear Limited

MRCF IIF GP Pty Limited

MRCF Pty Limited

Tait International Limited

Tait Limited

Director

Council of the University of AucklandCouncil Member

Daniell Family TrustBeneficiary &

Trustee

Nyxoah SA (by virtue of directorship of Cochlear)Shareholder

Pip GreenwoodA2 Milk Company Limited

Spark New Zealand Limited

Vulcan Steel Limited

Westpac New Zealand Limited

Director

ANNUAL REPORT 2020

94Fisher & Paykel Healthcare Corporation Limited

GOVERNANCE CONTINUED
NameEntityRelationship

Pip Greenwood

(continued)

Auckland Writers Festival Trust

Milbrook 7th Trust

Oriental Trust

Portia Trust

Rakino Trust

Theresa Gattung Investment Trust

Trustee

Geraldine McBrideMyWave Holdings Limited

National Australia Bank Limited

Sky Network Television Limited

Director

Neville MitchellOsprey Medical

Q’Biotics Limited

Sonic Healthcare Limited

Director

Board of Taxation

South East Sydney Local Health District

Board Member

Donal O’DwyerCochlear Limited

Mesoblast Limited

NIB Holdings Limited

Director

Nyxoah SA (by virtue of directorship of Cochlear)Shareholder

Scott St JohnTe Awanga Terraces LimitedDirector &

Shareholder

Captain Cook Nominees Limited

Fonterra Cooperative Group Limited

Hutton Wilson Nominees Limited

Mercury NZ Limited

NEXT Foundation

Director

St John Family Trust

Macleod Trust

Beneficiary &

Trustee

Council of the University of AucklandChancellor

Butland Medical FoundationTrustee

Reporting and disclosure

We are committed to the promotion of investor confidence by ensuring that the trading

of our shares takes place in an efficient, competitive and informed market. We believe that

evenly balanced disclosure is fundamental to building shareholder value and earning the

trust of employees, customers, suppliers, communities and shareholders.

Continuous disclosure

Our Market Disclosure Policy establishes our disclosure policies for meeting our continuous

disclosure obligations. The Market Disclosure Policy is available on our 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 CEO, CFO and VP – Corporate, and the

Disclosure Officer, the VP – Corporate or alternatively the General Counsel NZ, are

responsible for administering compliance with our Market Disclosure Policy, including

continuous disclosure obligations. Market disclosure requires the approval of either the

Board or the Disclosure Committee, depending on the circumstances. The Market Disclosure

Policy was last updated on 29 March 2019.

Company policies

We have policies and procedures in place to ensure we conduct our business with integrity,

and in a legally, ethically, and socially responsible manner. Key governance documents

including our Codes of Conduct, Securities Trading Policy and Guidelines, Board and

Committee Charters, Diversity Policy, Remuneration Policy, and Market Disclosure Policy

are all available on our website.

Financial reporting

We are committed to reporting our financial information in an objective, balanced, and

clear manner. Financial results are reported in this annual report in accordance with the

New Zealand equivalent of International Financial Reporting Standards. This annual report

includes detailed financial commentary and notes to the financial statements which explain

any changes to financial reporting.

This annual report also includes the Chair’s comments on strategic progress and the CEO’s

report summarises performance and progress towards our strategic objectives. It explains

how we deliver value for shareholders and key performance indicators such as revenue,

profit, constancy currency information, dividend growth and gearing, and explains how

our results link to our strategy.

We ensure that financial information reported in investor material for roadshows,

company overviews, and other documents is portrayed in an accurate, fair, and

understandable format.

Other reporting

Fisher & Paykel Healthcare is committed to transparent reporting of non-financial

objectives, such as environmental, social, and governance (ESG) factors, as well as risk,

health and safety, and business strategy. Our annual report references the guidelines and

principles set out by the Global Reporting Initiative (GRI) and includes a GRI referenced

content index. This year we have also integrated content recommended by the Task Force

on Climate-related Financial Disclosures (TCFD) content, and a TCFD content index can be

found at the end of this report.

Governance of climate-related issues

Role of the Board in overseeing climate-related issues

The Board has delegated to the CEO and executive management matters relating to

environmental sustainability, with oversight of these matters sitting with the Audit & Risk

Committee. The Committee meets four times per year and reports directly to and advises

the Board on such matters.

During the last financial year, management has briefed the Board on environmental

sustainability, including climate-related issues. Briefings have included reviews of internal

compliance with both internally established and externally applicable sustainability codes

ANNUAL REPORT 2020

95Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

GOVERNANCE CONTINUED
and principles across the company’s global operations. This has included scenario

planning with the use of multiple internal carbon prices along with modelling the effects

of temperature change on business as usual (>3°C versus rapid decarbonisation or <1.5°C).

Significant environmental sustainability risks have been presented to the Board for their

review and consideration. The company’s largest environmental sustainability risk is the

organisation’s carbon footprint, while healthcare waste, ethical sourcing and sustainability

data integrity are also potentially material risk areas.

Executive management responsibilities for environmental sustainability sit with the CEO

and GM Supply Chain, Facilities & Sustainability, with environmental sustainability strategy,

policy development, long term planning and global environmental management system

performance managed day-to-day by the company’s Sustainability Team.

Ecodesign Advisory Board

To further support good environmental sustainability governance, an external Ecodesign

Advisory Board was established in FY20, made up of four independent experts who are

subject matter experts in their respective fields. The role of the Ecodesign Advisory Board is

to provide expert external independent guidance and support in relation to ecodesign and

environmental sustainability. Members of our Ecodesign Advisory Board are shown below.

David Trubridge

Globally renowned

ecodesign practitioner

Dr Elspeth MacRae

Leading global

bio-economy expert

Dr Ann Smith

Leading global

carbon expert

Dr David Galler

Leading sustainability

medical practitioner

Role of management in overseeing climate-related issues

Environmental sustainability, including climate-related issues, are integrated in the company’s

environmental management system, which is externally audited each year to the ISO14001

international standard. Environmental sustainability issues and risks are reviewed and

monitored following formal environmental management review processes. Over the next year,

climate-related risks will also be further embedded in enterprise risk management systems.

The development of the organisation’s long-term carbon reduction plan began in FY20,

with involvement from senior management. This has included the development of a suite

of carbon reduction initiatives across a number of time horizons stretching to 2034. To assist

in providing context to the carbon reduction initiatives, senior management formally

committed to setting Science Based Targets. During FY20, proposed targets were submitted,

and these were approved in April 2020.

The organisation also became a member of the Climate Leaders Coalition with management

and Board support. Our involvement in the Climate Leaders Coalition complements our

participation in the New Zealand Sustainable Business Council. Our involvement in these

two organisations allows for proactive visibility of climate-related risks and opportunities

experienced by other member organisations, as well as the opportunity for collaboration

to manage and mitigate such risks.

Auditors

External audit

The Audit & Risk Committee has oversight responsibility for our 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 we engage. The purpose of the Policy

is to ensure that our external auditor carries out its function independently and without

impairment, safeguarding the reliability and credibility of 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 CFO 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 our external financial auditors to attend the ASM each year 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 our website.

Internal audit

Internal audit is a key component of our objective-centric risk management approach.

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 as needed. The focus is to assist the business with the evaluation

of the effectiveness of key risk management control.

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96Fisher & Paykel Healthcare Corporation Limited

rISK MaNageMeNt
RISK MANAGEMENT

As we work to achieve our purpose of improving care and outcomes through inspired and

world-leading healthcare solutions, our leaders have a responsibility to understand and

manage the key risks that impact our organisation. We have designed, implemented and

maintained an effective, structured approach to risk management to help improve the

quality of our business decisions.

Components of our risk management approach

Our business risk management approach is derived from ISO 31000 Risk Management

– Principles and Guidelines and enhanced to focus on Fisher & Paykel Healthcare’s key

strategic objectives. For product risk, we follow the ISO 14971 Medical Devices Application

of Risk Management standard specific to medical device design and manufacturing.

For health and safety, our focus is on the implementation of global health, safety and

wellbeing standards that are aligned with ISO 45001 and a greater emphasis on the

effective management of critical risks.

The diagram below provides a high-level summary of our risk management approach:

PUrPoSe

Inform decision

making regarding

risks to the business

to create and

protect value

1.

eStaBLIShINg

the CoNteXt

2.

IDeNtIfY &

eVaLUate

rISKS

3.

DeVeLoP

& IMPLeMeNt

a reSPoNSe

5.

MoNItor

aND reVIeW

4.

CoMMUNICate

aND CoNSULt

Through this approach to risk management, we can:

• Ensure prompt resolution of internally identified risk to compliance with laws and

regulations to maintain the provision of quality products, protect patient safety

and ensure appropriate relationships with customers and stakeholders;

• Enable improved decision making, planning and prioritisation through a structured

understanding of opportunities and threats to strategic objectives, and new product

introductions; and

• Support value creation by enabling management to deal effectively with future

events that create uncertainty, pose a significant risk or opportunity and to respond

in a prompt, efficient and effective manner.

While no risk management system can ever be infallible, our goal is to make sure that

material risks are appropriately identified and managed within acceptable levels.

Examples of activities to identify and mitigate our material risks are described below.

Business risk management

As part of our annual business planning process we conduct an analysis of risks and

opportunities to strategies. The purpose of this approach is to generate better quality

information on risks and opportunities to our strategies and help us make the best possible

decisions regarding strategy execution.

We analyse the macro and industry risks that we face as a medical device manufacturer

selling product globally. A quantitative risk analysis is completed annually using the inputs

gathered during a discovery process which involves interviews with employees across

the business.

Our modelling process uses a simulation, which generates a probability distribution curve

showing the impact of risk on the relevant metric. These include patients treated, time,

or a financial measure, depending on what is relevant for the risk metric. This approach

provides better insights over single-point estimates by showing not only what could

happen, but how likely each outcome is.

Product quality and safety

Ensuring patient safety and the quality of our products is a key priority. We establish

processes that effectively manage risk and drive continuous improvement in product

quality throughout the lifecycle of our products.

We have introduced proactive quality control mechanisms within our manufacturing

operations. Through the use of data collection and statistical analysis, we are improving the

control of our manufacturing processes, with the aim of being able to intervene and correct

a process prior to product quality being compromised. This approach is providing further

assurance that our customers and patients receive high quality products that are safe and

effective.

Health, safety and wellbeing

We are committed to ensuring the health, safety, and wellbeing of our people. To do so,

we continue to drive performance improvement across our global operations through

the ongoing development and implementation of global health, safety and wellbeing

management systems and processes which are aligned with ISO 45001:2018.

Targeted interventions to prevent high frequency/low consequence musculoskeletal injuries

have been particularly effective during the past financial year as illustrated by the significant

improvement in our ‘lag’ performance indicators, the Total Recordable Injury Frequency

Rate (TRIFR) and the Lost Time Injury Frequency Rate (LTIFR), as shown in the ‘Health

and safety data’ section.

In addition, we have placed greater emphasis on the effective management of the critical

risks common across our global operations; i.e. low frequency/very high consequence risks

with the potential to result in a fatality, serious injury or illness.

We have established critical risk standards across our operations globally, and we are

monitoring their implementation. These critical risk standards are becoming an important

‘lead’ performance indicator for us.

ANNUAL REPORT 2020

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RISK MANAGEMENT CONTINUED
Continuing to improve our health, safety and wellbeing risk management systems and

performance indicators will result in a safer and healthier work environment for our people.

Material business risks and strategies to mitigate

After completing the risk management processes outlined on the previous page, and in

line with the materiality assessment in the ‘Material Topics’ section of this Report, we have

identified and described a selection of key business risks, and strategies to mitigate these,

as shown in the table below.

AreaRiskStrategies to mitigate

Health and

safety

Work-related

injuries or illnesses

Our focus is on implementing global health, safety and

wellbeing standards that are aligned with ISO 45001,

with greater emphasis on managing critical risks.

We design and implement preventative and recovery

risk controls for critical health and safety risks across

our global business.

Our health and safety progress is reported regularly to

the Board of Directors and to the Quality, Safety and

Regulatory Committee of the Board three times a year.

Product

quality and

patient safety

Patients are harmed

as a result of using

our products

We operate a worldwide quality management system

related to the design, testing and manufacture of our

products. Furthermore we foster an organisational

attitude of product safety and continuous improvement.

Market accessMaintaining

regulatory

compliance is

required to market

and sell our

products in certain

countries

We have a regulatory affairs process that enables us to

obtain and maintain product licenses, as well as a quality

management system that ensures compliance with

applicable regulatory requirements.

We have monitoring steps in place to evaluate the

effectiveness of our programmes, and our executive

management team conducts regular management

reviews.

Intellectual

property

Third parties

asserting IP rights

against us

We have a comprehensive patent portfolio across our

technologies and we actively and robustly manage

IP litigation risk. As part of our product development

phase we conduct freedom-to-operate searches during

product design. We monitor competitor patent filings

and take action as required.

Sustainable

profitable

growth

Foreign exchange

losses

Currency risk is hedged in accordance with the Board-

approved hedging policy. The hedging policy aims to

reduce the impact of short-term currency fluctuations

on our cash flow. We use derivative financial instruments

to hedge exposures in the current and future years.

A diversity of currency exposures also provides some

natural hedge.

AreaRiskStrategies to mitigate

Business

Continuity

Continuity and

quality of supply

To ensure risk is managed within our global supply

chain we actively monitor our end-to-end processes and

systems through an internal risk management process

and implement actions to prevent disruption. We use

a business impact analysis to identify, understand and

quantify the impact of a material disruption to a key

facility, location, supplier or business process. This

approach enables us to prioritise the most significant

potential exposures to the business. It is also aligned

with our crisis planning, simulation and response

outlined below and has been valuable during our

response to COVID-19.

Cyber

security

and data

protection

Cyber security

attack resulting

in disruption to

operations and data

breach

To manage our risk and protect the data entrusted to

us, we are constantly reviewing and honing our control

mechanisms to ensure our protections can proactively

respond to developing cyber threats. We continue to use

independent reviews to test and identify potential risks

to ensure we focus on the right cyber risks.

Governance of risk

Our Board is dedicated and fully committed to its role of ensuring quality, safety,

compliance and effective risk management. The Board provides oversight of senior

leadership’s management of risk, meets regularly with key risk management functional

leaders and receives regular reports from senior representatives on material risk and

mitigation strategies.

The Audit & Risk Committee reports to and assists the Board by reviewing and ensuring

our risk management processes (excluding any risks related to quality, safety and regulatory

functions) can provide reliable information to the Board on the status of major risks that

could impact on the achievement of our objectives.

The Quality, Safety & Regulatory Committee reports to and assists the Board by reviewing

our quality, health and safety and regulatory risk management approach to ensure effective

mechanisms and internal controls are in place to identify and manage areas of material risk

and maintain compliance with applicable regulations.

ANNUAL REPORT 2020

98Fisher & Paykel Healthcare Corporation Limited

RISK MANAGEMENT CONTINUED
Health and safety data

Injury rates by year

Injury rates

1

201820192020

TRIFR7.792.332.29

LTIFR4.820.471.09

Injury rates (per million hours worked) and severity

New ZealandMexicoRest of world

201920202019202020192020

TRIFR4.332.830.000.390.523.46

LTIFR0.680.650.000.390.522.97

Fatality000000

Serious injury100002

Lost time injury

2

300214

Medical treatment injury440001

Restricted work injury1260000

First aid injury213163283287

Pain and discomfort136412622813

1

In 2018 we reviewed our incident reporting processes and lag indicator (LTI, MTI, RWI) definitions to align

with internationally recognised standards. As a result, our TRIFR and LTIFR reflect improvements in our global

reporting process.

2

One LTI reported in Mexico in 2020 relates to a contractor and is not included in LTIFR.

Crisis planning, simulation and response

The key to managing through a crisis is preparedness. In 2018 Fisher & Paykel Healthcare

conducted a crisis simulation exercise with a facilitator in order to improve our planning

processes and increase resilience. The exercise identified a number of areas where we

could improve, such as how we escalate key facts and updates to the executive

management team so that decisions can be made quickly.

Response to measles outbreak 2019

Our learnings from the exercise guided our crisis response to an outbreak of measles in

Auckland in September 2019. After an employee case of measles was identified, a rapid

response team was activated to help manage the crisis and mitigate risk. After identifying

the most likely potential impacts on the business, we established two separate streams of

work, one to address risk to our people, and one to address risk to our products. Actions,

metrics and population trends were recorded in our control room and reported daily to

the executive team.

Our crisis response ran over two months and included a massive vaccination programme,

whereby more than 300 employees at our Auckland facility were vaccinated for measles.

The outcome was highly successful, and no further cases of measles were identified on site.

Response to COVID-19 pandemic

The process improvements we made following the simulated exercise in 2018 and

the actual measles crisis in 2019 informed our response to COVID-19. When we first

became aware of the coronavirus threat, we activated our rapid response team quickly

to keep our people and products safe first, and then formed a plan to meet the global

increase in demand for our products.

We established multiple control rooms and seven separate streams of work to address

people and safety; production capacity; distribution response; product delivery;

external communications and government relations; operations at our Mexico facility;

and corporate social responsibility initiatives. Cross-functional teams from across the

business were mobilised to lead and execute plans for each work stream.

Responding to COVID-19 has been challenging. However, the crisis has allowed us

to scale up our processes, stress-test our response protocols, identify subject-matter

experts across the business, and build relationships between people previously

unconnected. Moreover, during the crisis we have strengthened key relationships

with our suppliers and customers, as well as leaders in government, trade and foreign

affairs. Our executive management team is confident that the business is more

resilient now than ever before.

Measles vaccination initiative, New Zealand

ANNUAL REPORT 2020

99Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

RISK MANAGEMENT CONTINUED
Climate-related risks

Processes for identifying and managing climate-related risks

We assess and manage climate-related risks as part of our overall sustainability strategy,

which is reviewed by senior management twice per year. As carbon, healthcare waste and

other sustainability topics have been identified as being potentially material to stakeholders

in our materiality assessment, these risks have been reviewed by our risk management team

and will continue to be monitored and reviewed. This includes identifying direct and indirect

climate-related risks as well as considering short, medium and long-term risk horizons.

Further to this, two climate scenarios have been assessed considering a business as usual

and a rapid decarbonisation approach.

Sustainability risks, including climate-related risks, are assessed against a standardized

criteria encompassing severity and likelihood. Substantive financial impacts are defined

as greater than $5,000,000. The Audit & Risk Committee review processes and risks to

reputation or operational assets. Risks can be localised to one facility or a particular asset

or across the organisation at a system level. Our risk management process includes a

>6-year risk horizon.

How processes for identifying, assessing and managing climate-related risks are

integrated into our overall risk management

Processes for identifying, assessing and managing climate-related risks are integrated into

our operations in three ways. Environmental sustainability risk, including climate-related

risk, is documented, risk-scored and managed through our ISO14001 Environmental

Management System process.

Key sustainability risks, including climate-related risks, have also been reviewed by our

risk management team and will be further embedded into group wide risk management

in FY21 with additional scenario and sensitivity analysis work planned.

In May 2020, oversight of environmental sustainability risk, including climate-related

risk transitioned from the Quality, Safety & Regulatory Committee to the Audit & Risk

Committee to better align management and reporting of these risks within our broader

risk management framework.

Actions completed in FY20 to quantify and document climate-related risk included in

this report are the results of the Toitū external carbon footprint audit, detailing direct

exposure to and impact on carbon emissions from our operations, as well as completion

of our first expanded Scope 3 carbon footprint forecast based on the Science Based

Targets Initiative screening tool. Internal carbon price trends are provided by the finance

function to assist in providing visibility of potential future carbon cost impacts as part

of this integrated approach.

Metrics used to assess climate-related risks and opportunities

We have adopted parts of the Sustainability Accounting Standards Board (SASB) standard

for the Medical Equipment & Supplies industry related to climate-related disclosure.

This includes integrating accounting metrics HC-MS-410a.1 and HC-MS-410a.2. into our

reporting on our environmental management system.

We report environmental impacts following the Climate Disclosure Standards Board (CDSB)

principles and ‘REQ-04 Sources of environmental impacts’. Environmental impact reporting

can be found in the Environment section of this report.

Potential climate-related risks

Climate-related risks have been identified across a range of topic areas. Risks that have

been classed as having the potential to have a substantive financial or strategic impact

include carbon cost impacts, supply chain weather disruption and water scarcity. In addition

to these highlighted risks, the development of international climate-related regulations

(Paris Agreement Implementation, EU Green Deal) and carbon markets may have a

significant impact on regulatory, market access and cost implications over the long-term

(15+ years).

Carbon cost impacts

Through the use of internal carbon prices and monitoring of carbon regulatory

developments we have assessed that there is a likely short-term (<5 years) risk of increased

carbon costs to our global operations. We class this as a transition risk, which will likely

result in higher operating costs. These costs include fuel, freight, electricity, insurance and

raw materials. We also believe there will be increased compliance costs.

Both the New Zealand and Mexican Governments have had climate-related legislation

under review during the past year, with the Zero Carbon Act now enacted in New Zealand.

The release of the first three New Zealand carbon budgets in February 2021 will provide

more detailed analysis to support likely cost impacts for our New Zealand operations.

Current financial estimates for the range of increased costs relating to this risk are in the

range of $600,000 to $1,500,000 per year.

Supply chain weather disruption

We acknowledge that more uncertain weather patterns may affect supply chain

distribution, which could lead to supply issues and impact our ability to deliver on time

to global customers. We are monitoring other related changes caused by physical climate

parameters to assess how these impacts could develop to affect parts of our business.

This risk is classed as a short to medium-term (<10 year) risk. Annual cost impact if this

were to occur could be in the range of $100,000 to $1,000,000 per year.

Supply chain disruption caused by more uncertain weather patterns could have a financial

impact, although we note that this is difficult to estimate. For example, having multiple raw

material suppliers so that supply risk is not concentrated with one company or location

could already provide some environmental risk mitigation. Future forecast sea-level rise

and impacts on strategic supply chain locations will be re-assessed over the next two years

to broaden the current visibility of climate-based ecosystem scenarios.

ANNUAL REPORT 2020

100Fisher & Paykel Healthcare Corporation Limited

RISK MANAGEMENT CONTINUED
Water scarcity

Changes in weather patterns in North and Central America have increased the demand on

natural resources such as water. This could have a direct impact on our operations in Mexico,

due to the requirement to have water-cooling capacity at these sites. This risk is classed as

a short-term risk, because water is already considered scarce in this region. Annual cost

impact is estimated to be in the range of $100,000 to $1,000,000 per year.

Water conservation is already an important priority for our Mexico operations, and our new

facilities have been constructed taking into account the inclusion of water-efficient cooling

equipment. The company has committed to disclosure via CDP Water to assist in verifying

water use and water risk management as part of our sustainability programme. A specific

water policy will also be developed during FY21.

Impact of climate-related risks and opportunities

on our business, strategy and financial planning

Fisher & Paykel Healthcare has identified a number of impacts of climate-related risks and

opportunities on our operations. As discussed above, these financial impacts have been

estimated and the risks feed into our business, strategy and financial planning as part of our

annual business planning process. Examples of this include the procurement of renewable

energy certificates for our New Zealand campus to mitigate potential higher carbon costs

for non-renewable energy in New Zealand, as well as the development of solar array options

for our Mexico operations.

For the FY20 year there are no material financial carbon or climate-related costs. In future

years we believe that there may need to be allowances or provisions made for carbon or

climate-related cost increases. We see that future regulatory requirements as well as market

and environmental factors will likely contribute to these future costs growing in comparison

to current levels.

Resilience of our strategy, taking into account

different climate-related scenarios

Analysing the potential impacts of climate change on our operations is important to us.

We have assessed a range of climate-related scenarios, including a business-as-usual

scenario (>3°C increase) and a rapid decarbonisation approach (<1.5°C increase) over

medium and long-term time frames. We have assessed the potential impact on our

manufacturing operations, supply chain and distribution system, as well as customer needs.

Our analysis takes into account the following:

• impact of changing weather patterns

• increasing average temperatures, coupled with the by-products of these environmental

system changes, such as sea-level rise, large-scale population displacement, and

impacts on the global healthcare system

• supply chain disruption risk

• natural resource scarcity

• impact of regulatory controls related to climate-related issues.

All of the above will be important issues to continually monitor now and into the future.

Examples of current climate-related risks are detailed in this risk management section,

including estimates of cost impacts.

At this stage, our strategy is resilient to current and likely future climate-related risks.

We have identified carbon as a design challenge, committed to setting Science Based

Targets and launched an ecodesign program to assist in reducing our carbon footprint.

We are developing a long-term carbon reduction plan and will engage widely with our

suppliers to educate and support a low carbon transition.

ANNUAL REPORT 2020

101Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

SharehoLDer aND CoMPaNY INforMatIoN
SHAREHOLDER AND COMPANY INFORMATION

The company has in place an investor relations programme to facilitate effective two-way

communication with investors. We aim to build strong relationships with our shareholders

and investors based on integrity, transparency and trust. Our intention is to provide

shareholders with all relevant information about the company to enable them to actively

engage with us and exercise their rights as shareholders in an informed manner.

Shareholder communications

Our Shareholder Communication Policy facilitates communication with shareholders

through written and electronic means, and by facilitating shareholder access to directors,

executive management and our auditors. A copy of our Shareholder Communication Policy

is available on our website.

We communicate with shareholders through the following channels:

• investor section of our website;

• annual report;

• interim report;

• annual shareholder meeting (ASM);

• webcasts;

• regular disclosures on company performance and news; and

• disclosure of presentations provided to analysts and investors during regular briefings,

meetings and roadshows.

Our Website

Our website is frequently the first port of call for shareholders and is therefore a core

component of our Shareholder Communication Policy. We include on our website a

range of information relevant to shareholders and others concerning the operation of

the company.

We make available a webcast of our ASM and management presentations of financial

results. Webcast details will be published on the NZX and ASX before the event so that

shareholders and other interested parties may participate.

We encourage shareholders to receive their shareholder communications electronically

to help reduce our environmental footprint and costs.

Direct communication

Shareholders may, at any time, direct questions or requests for information to directors

or management by contacting Marcus Driller, our VP – Corporate and Company Secretary,

at marcus.driller@fphcare.co.nz or +64 27 578 9663.

We have a modern communication framework in place so shareholders can receive

communications in a manner that best suits them. We provide shareholders with the option

to receive communications from, and send communications to, us and our share registrar

electronically. We offer shareholders the ability to attend our ASM digitally, ask questions

through a virtual tool, and to vote electronically or using an app.

ASM and shareholder voting

Our next ASM will be held online at www.virtualmeeting.co.nz/FPH20 and in person at the

Guineas Ballroom, Ellerslie Event Centre, Auckland, New Zealand on Friday, 21 August 2020

commencing at 2.00pm (NZST).

The company is closely monitoring the situation in New Zealand with regard to COVID-19. In

the event of any significant developments, the company may, in its sole discretion, elect to

hold the Annual Shareholders’ Meeting as an online only meeting if it considers there are

potential risks to the health of meeting attendees or if an in-person meeting is prohibited by

law. In such circumstances, the company will provide shareholders with as much notice as is

reasonably practicable by way of an announcement to the NZX and ASX and on our website

at www.fphcare.com/asm.

Notice of the ASM will be released to the NZX and ASX and posted on our website, along

with instructions for attending the virtual meeting, at least 20 working days prior to the

meeting. We encourage active participation by shareholders at the ASM, and shareholders

may present questions to engage with the Board and executive management.

Shareholders have the right to vote on major decisions which may change the nature of

the company. Each shareholder has one vote per ordinary share they own in the company,

equally with other shareholders, and may vote at a meeting in person, or by proxy,

representative or attorney. We offer an electronic voting facility to allow shareholders

to vote ahead of the meeting without having to attend or appoint a proxy.

Share information

Stock exchange listing requirements

The company’s shares were listed on the NZX Main Board on 14 November 2001 and on the

ASX on 21 November 2001. On 20 June 2016 the company 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 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 it has

complied with the NZX listing rules during the year ended 31 March 2020.

Neither the NZX nor the ASX has taken any disciplinary action against the company during

the year ended 31 March 2020. In particular, there was no exercise of powers by the NZX

under NZX Listing Rule 9.9.3.

Current on-market share buy-back

There is no current on-market buy-back of the company’s ordinary shares. During the year

ended 31 March 2020 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.

ANNUAL REPORT 2020

102fisher & Paykel healthcare Corporation Limited

SHAREHOLDER AND COMPANY INFORMATION CONTINUED
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.

Credit rating

The company does not currently have an external credit rating status.

Current NZX waivers

On 7 August 2019, the company was granted a waiver from NZX Main Board Listing

Rule 3.13.1, allowing the company to aggregate issues of company shares under the

company’s employee share plans over a 10 business day period for the purposes of

market notifications. The company relies on this waiver in respect of the issue of company

shares under its share option plans, its PSR plans, its ESR plan and its share purchase plans.

In response to COVID-19, an NZX class waiver dated 19 March 2020 provided listed

companies with an additional 30 days to prepare and release their full year results.

In accordance with that waiver, the company is reporting full year results within 90 days

after year end instead of 60 days after year end. In order to provide shareholders with the

most up-to-date information, we are reporting on the distribution of shareholdings and

principal shareholders as at 29 May 2020 in this year’s report.

Distribution of shareholders and holdings

The company only has one class of shares on issue, ordinary shares, each conferring to the

registered holder the right to one vote on any resolution, and these shares are listed on the

NZX and ASX. There are no other classes of equity security currently on issue. The total

number of ordinary shares on issue as at 31 March 2020 was 574,570,603 shares. The total

number of ordinary shares of the company on issue at 29 May 2020 was 574,634,155 shares.

The distribution of shareholdings as at 29 May 2020 was as shown in the table below:

Size of shareholding

Number

of holders%

Number of

ordinary shares%

1 to 1,00011,68147.584,546,7230.79

1,001 to 5,0009,29437.8622,227,326 3.87

5,001 to 10,0002,1068.5815,046,8032.62

10,001 to 50,0001,3005.3024,018,0894.18

50,001 to 100,000760.305,226,9370.91

100,001 and over940.38503,568,27787.63

Total24,551100.0574,634,155100

The employee share options, rights and PSRs on issue to employees are disclosed in Note 18

of the Financial Statements. There are no voting rights attaching to share options, rights,

or PSRs.

Substantial product holders

According to company records and notices given under the Financial Markets Conduct Act

2013 the substantial product holders in ordinary shares (being the only class of quoted

voting products) of the company as at 31 March 2020, were as follows:

Substantial Product HolderDate of notice

Number of

ordinary shares

held as at date

of notice

Holding as a %

of total ordinary

shares on issue as

at 31 March

The Capital Group Companies, Inc.17 Sep 1937,000,0526.44%

BlackRock, Inc and related bodies

corporate21 Mar 1928,725,4585.00%

The Vanguard Group, Inc18 Dec 1830,145,1415.25%

ANNUAL REPORT 2020

103Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

Shareholder and company information CONTINUED
Principal shareholders

The names and holdings of the 20 largest registered shareholders in the company as at

29 May 2020 were:

Investor NameTotal Units

% Issued

Capital

HSBC Nominees (New Zealand) Limited77,154,54413.43

JPMORGAN Chase Bank77,153,10213.43

HSBC Nominees (New Zealand) Limited66,206,77511.52

HSBC Custody Nominees (Australia) Limited43,308,5817.54

Citibank Nominees (NZ) Ltd38,413,2306.68

J P Morgan Nominees Australia Pty Limited26,906,0114.68

Citicorp Nominees Pty Limited12,341,4132.15

Accident Compensation Corporation12,190,7262.12

Tea Custodians Limited10,942,1071.9

New Zealand Superannuation Fund Nominees Limited10,316,5161.8

National Nominees New Zealand Limited9,193,6191.6

Cogent Nominees Limited9,041,6751.57

National Nominees Limited8,744,1331.52

BNP Paribas Nominees NZ Limited Bpss407,957,6121.38

Custodial Services Limited6,968,4761.21

Custodial Services Limited6,896,8521.2

Premier Nominees Limited6,171,3001.07

FNZ Custodians Limited5,871,4671.02

JBWERE (NZ) Nominees Limited4,646,3380.81

BNP Paribas Noms Pty Ltd4,474,9020.78

other Group information

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 2020.

Use of company information

We did not receive any notices from directors requesting to use company information

received in their capacity as directors which would not otherwise have been available

to them.

Donations

Please refer to Note 5 of the Financial Statements for the Group’s donations in the

financial year to 31 March 2020.

Entries recorded in the interests register

Except for disclosures made elsewhere in this report, there have been no entries in the

Company’s interests register made during the year ended 31 March 2020.

Other subsidiary company information

No entries were made in the interests register of any subsidiary during the year ended

31 March 2020.

No employee of the Group who is appointed as a director of a Group entity receives or

retains any remuneration or other benefits in his or her capacity as a director. The

remuneration and other benefits of Group employees and former employees totalling

$100,000 or more during the year ended 31 March 2020 are included in the relevant

bandings for remuneration disclosed in the ‘Remuneration’ section of this report.

During the year ended 31 March 2020, all directors of subsidiaries were full-time employees

of the Group, with the exception of:

(1) Tony Carter who is a director of Fisher & Paykel Healthcare Employee Share Purchase

Trustee Limited.

(2) Lawrence Gibbons who is a director of Fisher & Paykel Healthcare S.A. de C.V. (Mexico).

(3) Stuart Herbert who is a director of Highbrook Insurance Company Pte. Limited

(Singapore).

Tony Carter and Lawrence Gibbons do not receive any remuneration or other benefits for

their roles as directors of the above subsidiaries. Stuart Herbert also does not receive any

remuneration personally for his role as director as described above; however, a management

fee is paid to his employer (Marsh Singapore Ltd).

ANNUAL REPORT 2020

104Fisher & Paykel Healthcare Corporation Limited

SHAREHOLDER AND COMPANY INFORMATION CONTINUED
Group structure

All subsidiary companies in the Group are ultimately 100% owned by the Company.

The Group structure and the persons who held office as directors of subsidiary companies

at 31 March 2020 are detailed below.

Entities Directors

Fisher & Paykel Healthcare Corporation Limited* owns:

Fisher & Paykel Healthcare Limited (NZ)*Lewis Gradon, Paul Shearer,

Andrew Somervell

Fisher & Paykel Healthcare Treasury Limited (NZ)*Lewis Gradon, Paul Shearer,

Andrew Somervell

Fisher & Paykel Healthcare Employee Share Purchase

Trustee Limited (NZ)

Tony Carter, Lewis Gradon

Fisher & Paykel Asia Limited (NZ)Lewis Gradon, Paul Shearer,

Andrew Somervell

Fisher & Paykel Healthcare Americas Investments

Limited (NZ)

Lewis Gradon, Paul Shearer,

Andrew Somervell

Fisher & Paykel Healthcare Pty Limited (Australia)Lewis Gradon, Paul Shearer,

David Boyle, Graham Gourd

Fisher & Paykel Healthcare Limited (UK)Lewis Gradon, Paul Shearer,

Nicholas Connolly, Patrick McSweeny

Fisher & Paykel Holdings Inc. (USA)Lewis Gradon, Paul Shearer,

Andrew Somervell

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 (Guangzhou) Limited (China)Lewis Gradon, Paul Shearer,

David Boyle, Zhiping Hou

Fisher & Paykel Healthcare Limited (Canada)Lewis Gradon, Paul Shearer,

Justin Callahan

Highbrook Insurance Company Pte. Limited (Singapore)Lyndal York, Grant Gillingham,

Stuart Herbert

Fisher & Paykel Healthcare Limited* (NZ) owns:

Fisher & Paykel Healthcare Properties Limited (NZ)*Lewis Gradon, Paul Shearer,

Andrew Somervell

Fisher & Paykel Healthcare Asia Limited (NZ) owns:

Fisher & Paykel Healthcare Asia Investments

Limited (NZ)

Lewis Gradon, Paul Shearer,

Andrew Somervell

Entities Directors

Fisher & Paykel Healthcare Asia Investments Limited (NZ) owns:

Fisher & Paykel Healthcare India Private Limited (India)Lewis Gradon, Paul Shearer,

David Boyle, Prashant Kate

Fisher & Paykel Healthcare K.K. (Japan)Lewis Gradon, Paul Shearer,

Hideo Goto

Fisher & Paykel Healthcare Limited (Hong Kong)Lewis Gradon, Paul Shearer,

David Boyle, Zhiping Hou

Fisher & Paykel Healthcare Supply Chain Limited

(Hong Kong)

Jonathan Rhodes

Fisher & Paykel Healthcare Colombo (Private) LimitedLewis Gradon, Paul Shearer,

David Boyle

Fisher & Paykel Healthcare Americas Investments Limited (NZ) owns:

Fisher & Paykel Healthcare S.A. de C.V. (Mexico)Lewis Gradon, Andrew Somervell,

Lawrence Gibbons

Fisher & Paykel Healthcare Colombia S.A.S (Colombia)Legal Representatives: Bryan Peterson,

James Tuck

Fisher & Paykel Healthcare Mexico S.A. de C.V. (Mexico)Lewis Gradon, Paul Shearer,

Bryan Peterson

Fisher & Paykel Healthcare Properties

S.A. de C.V. (Mexico)

Lewis Gradon, Andrew Somervell,

Jonathan Rhodes

Fisher & Paykel Healthcare Chile SpA (Chile)No directors. Bryan Peterson and

James Tuck are delegates for the

shareholder of the Company (with

the power to act individually).

Fisher & Paykel Healthcare Limited (UK) owns:

Fisher & Paykel Healthcare SAS (France)Lewis Gradon, Paul Shearer,

Patrick McSweeny, Ian Hopkinson

Fisher & Paykel Holdings GmbH (Germany)Ian Hopkinson, Patrick McSweeny,

Kerstin Bille

Fisher & Paykel Healthcare AB (Sweden)Lewis Gradon, Paul Shearer,

Patrick McSweeny, Ian Hopkinson

Fisher Paykel Sağlık Ürünleri Ticaret Limited

Şirketi (Turkey)

Lewis Gradon, Paul Shearer,

Patrick McSweeny

Limited Liability Company Fisher & Paykel

Healthcare (Russia)

Lewis Gradon, Paul Shearer,

Bryan Peterson, Anatoly Filippov

Fisher & Paykel Holdings Inc. (US) owns:

Fisher & Paykel Healthcare Inc. (USA)Lewis Gradon, Paul Shearer,

Justin Callahan

Fisher & Paykel Healthcare Distribution Inc. (USA)Lewis Gradon

*

Companies operating under a Negative Pledge Deed

ANNUAL REPORT 2020

105Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

fIVe Year SUMMarY
FIVE YEAR SUMMARY

fIVe Year SUMMarY

For the years ended 31 March

All figures in NZ$M (except as otherwise stated)

20162017201820192020

FINANCIAL

PERFORMANCE

Sales revenue 818.5 869.5 964.5 1,072.1 1,273.4

Foreign exchange gain (loss) on hedged sales (3.0)24.9 16.3 (1.7)(9.7)

Total operating revenue 815.5 894.4 980.8 1,070.4 1,263.7

Gross profit 521.7 590.4 650.4 715.8 835.8

Gross margin 64.0%66.0%66.3%66.9%66.1%

Other income 5.0 5.0 5.0 5.0 –

SG&A expenses (242.3)(269.3)(290.9)(327.8)(338.0)

R&D expenses (73.3)(86.0)(94.7)(100.4)(118.5)

Total operating expenses (315.6)(355.3)(385.6)(428.2)(456.5)

Operating profit before financing costs 211.1 240.1 269.8 292.6 379.3

Operating margin 25.9%26.8%27.5%27.3%30.0%

Net financing expense (10.3)(1.6)(2.0)(1.4)(8.8)

Tax expense (57.4)(69.3)(77.6)(82.0)(83.2)

Profit after tax 143.4 169.2 190.2 209.2 287.3

REVENUENorth America 385.9 433.0 458.5 501.5 571.2

By Region and

product group

Europe 253.7 272.0 297.6 314.6 365.4

Asia Pacific 142.6 154.8 181.0 208.1 273.3

Other 33.3 34.6 43.7 46.2 53.8

Hospital products 436.3 500.4 572.1 642.3 801.3

Homecare products 365.8 381.5 398.1 421.4 457.3

Core products subtotal 802.1 881.9 970.2 1,063.7 1,258.6

Distributed and other products 13.4 12.5 10.6 6.7 5.1

Total operating revenue 815.5 894.4 980.8 1,070.4 1,263.7

Growth Rates

Reported

Revenue 21.3%9.7%9.7%9.1%18.1%

Gross profit 27.0%13.2%10.2%10.1%16.8%

R&D expenses 12.8%17.3%10.1%6.0%18.0%

Profit before tax 26.5%18.8%12.3%8.7%27.2%

Profit after tax 26.7%18.0%12.4%10.0%37.3%

Growth Rates

in Constant

Currency (1)

Revenue 13.0%14.0%9.0%8.0%13.8%

Gross profit 19.0%17.0%9.0%9.0%11.3%

R&D expenses 13.0%17.0%10.0%6.0%18.0%

Profit before tax 18.0%21.0%12.0%9.0%20.3%

(1)

Constant Currency (CC) removes the impact of exchange rate movements. This approach is used to assess the company’s underlying comparative financial performance without any distortion from changes in foreign exchange rates.

A full reconciliation for the most recent 2 years and basis of preparation is set out on page 36. The 2016, 2017 and 2018 growth rates in constant currency have been sourced from the 2017 and 2018 annual reports respectively.

ANNUAL REPORT 2020

106fisher & Paykel healthcare Corporation Limited

FIVE YEAR SUMMARY CONTINUED
For the years ended 31 March

All figures in NZ$M (except as otherwise stated)

20162017201820192020

FINANCIAL

POSITION

Property, plant and equipment 389.6 425.2 476.4 601.4 735.3

Total assets 766.8 878.2 1,025.1 1,206.7 1,435.0

Total liabilities (225.1)(216.6)(263.7)(293.5)(461.2)

Shareholders' equity 541.7 661.6 761.4913.2 973.8

Return on assets (%) 28.0%29.0%28.1%26.1%28.1%

Return on equity (%) 39.7%39.6%37.6%34.8%39.3%

Net debt / (cash) (including short-term investments) 44.4 (0.2)(49.9)(54.4)(42.2)

Gearing Ratio (1) 7.7%0.0%-7.3%-6.7%-4.3%

DIVIDENDS AND

EARNINGS PER

SHARE (CENTS PER

SHARE)

Basic shares outstanding at 31 March 563,841,265 567,686,436 571,230,264573,708,739 574,570,603

Dividends declared

Interim 6.708.258.759.7512.00

Final (2) 10.011.2512.5013.5015.50

Total ordinary dividends 16.7019.5021.2523.2527.50

Basic earnings per share 25.629.933.436.550.0

Diluted earnings per share 25.129.533.036.249.6

CASH FLOWS Net cash flow from operating activities 144.6 193.6 247.8 253.2 321.4

Free cash flow (3) 77.1 130.6 149.3 120.0141.0

Dividends paid (68.2)(89.4)(102.5)(114.6)(146.4)

CAPITAL

EXPENDITURE

Plant and equipment 46.3 44.1 41.8 41.4 63.5

Land and buildings 1.7 3.8 41.4 74.0 81.8

Intangible assets 17.7 15.1 15.5 17.9 25.4

Total 65.7 63.0 98.7 133.3 170.7

Plant & equipment capital expenditure : depreciation ratio (4) 1.6 1.5 1.3 1.32.2

(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).

Net interest-bearing debt excludes lease liabilities recognised on the adoption of IFRS 16 – Leases.

(2)

Final dividend is paid in the following financial year.

(3)

Free cash flow represents net cash flows from operating activities less capital expenditure - including lease liability repayments following the adoption of IFRS 16 – Leases.

(4)

Depreciation excludes leased asset depreciation.

ANNUAL REPORT 2020

107Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

FIVE YEAR SUMMARY CONTINUED
For the years ended 31 March

All figures in NZ$M (except as otherwise stated)

20162017201820192020

PATENT

PORTFOLIO

NUMBERS

US patents 138 161 186 222 302

US patent applications (includes PCTs) (1) 329 357 385 427 430

Non-US patents 559 714 870 988 1,236

Non-US patent applications (excludes PCTs) (1) 582 732 912 1,080 1,228

PEOPLE

NUMBERS

People numbers (2) 3,587 4,112 4,174 4,547 5,081

By function:

Research and development509 563 572 581 597

Manufacturing and operations 1,992 2,405 2,386 2,680 3,098

Sales, marketing and distribution 907 948 994 1,047 1,132

Management and administration 179 196 222 239 254

By region:

New Zealand 2,142 2,307 2,258 2,416 2,738

North America 922 1,231 1,314 1,493 1,645

Europe 258 271 294 303 333

Rest of World 265 303 308 335 365

EXCHANGE RATES

NZ$ 1 =

AVERAGE DAILY SPOT RATES USD 0.67860.70900.71480.68110.6477

AVERAGE CONVERSION RATES (3) USD 0.72350.69570.68230.68040.6671

EUR 0.57940.59350.59990.60390.5760

GBP 0.47180.48120.50180.51050.4921

AUD 0.90000.91430.92460.91630.9235

CAD 0.87200.87870.92180.89730.8748

JPY 68.3869.6772.3473.2172.44

MXN 10.7112.0912.6213.2413.47

(1)

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

(2)

People numbers are represented as full time equivalents, not as headcount.

(3)

Actual exchange rates achieved in delivering or purchasing net foreign currency in relation to the Group's exposures. The average rate includes hedged, spot and close-out transactions in each year.

ANNUAL REPORT 2020

108Fisher & Paykel Healthcare Corporation Limited

Glossary
GLOSSARY

ASMAnnual Shareholders’ Meeting

ASXAustralian Stock Exchange

AUDAustralian Dollar

AV RAnnual Variable Remuneration

CEOChief Executive Officer

CFOChief Financial Officer

CODMChief Operating Decision Maker

Companymeans Fisher & Paykel Healthcare

Corporation Limited

Constant

Currency

is our way to measure performance

of the company without any distortion

from changes in foreign exchange rates

CPScents per share

CSRCorporate Social Responsibility

DJSMDQTDow Jones US Select Medical Equipment

Total Return Index

EBITDAEarnings before interest, tax,

depreciation and amortisation

ERP Enterprise Resource Planning

which is software used to track

information across all departments

and business functions

ESGEnvironmental, Social and Governance

ESREmployee Share Right

Executive

Management

the Executive Management team

as set out on pages 30 and 31

FDA United States Food & Drug Administration

FMAFinancial Markets Authority

FTEFull Time Equivalent

FYFinancial Year

GHGGreenhouse gas

GRIGlobal Reporting Initiative

Groupmeans Fisher & Paykel Healthcare

Corporation Limited together with

its subsidiaries

GSTGoods and Services Tax

IFRSInternational Financial Reporting Standards

IP Intellectual Property

LTIFRLost Time Injury Frequency Rate

LTV RLong Term Variable Remuneration

MSCIMorgan Stanley Capital International

Net DebtDebt less cash and cash equivalents

and short-term investments

New Applications

Consumables

Applications outside of traditional

invasive ventilation

NZ GAAPNew Zealand Generally Accepted

Accounting Practice

NZ IAS New Zealand International

Accounting Standards

NZ IFRSNew Zealand Equivalents to International

Financial Reporting Standards

NZDNew Zealand Dollar

NZXNew Zealand Stock Exchange

OECDOrganisation for Economic Cooperation

and Development

PCTPatent Cooperation Treaty

PSRPerformance Share Right

QSRQuality, Safety & Regulatory

R&D Research and Development

SBTiScience Based Targets initiative

SDGSustainable Development Goal

SG&A Sales, General and Administrative

STEMScience, Technology, Engineering

and Mathematics

TCFDTask Force on Climate-related

Financial Disclosures

TRIFRTotal Recordable Injury Frequency Rate

TSRTotal Shareholder Return

UNUnited Nations

USDUnited States Dollar

VPVice President

Key medical terms used throughout this Report

COPD Chronic Obstructive Pulmonary Disease

CPAP Continuous Positive Airway Pressure

GCPGood Clinical Practice

ICUIntensive Care Unit

NICUNeonatal Intensive Care Unit

OSA Obstructive Sleep Apnea

ANNUAL REPORT 2020

109Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

grI CoNteNt INDeX
GRI CONTENT INDEX

DisclosureDescriptionLocation/Response

GRI 102 General Disclosures

102-1Name of the

organisation

Cover

102-2Activities, brands,

products, and

services

Annual Report: pp. 7–9 and 15–16

102-3Location of

headquarters

Inside back cover

102-4Location of

operations

Annual Report: p. 17

102-5Ownership and legal

form

Annual Report: pp. 41 and 102–105

102-6Markets servedAnnual Report: p. 17

102-7Scale of the

organisation

Annual Report: pp. 10 and 106–108

102-8Information on

employees and other

workers

Annual Report: pp. 72–77

102-9Supply chainAnnual Report: pp. 89–90

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 initiatives• Business and Industry Advisory Committee (BIAC)

Statement of Tax Principles for International

Business UN Declaration on Human Rights

• ILO Declaration on Fundamental Principles and

Rights at Work

DisclosureDescriptionLocation/Response

102-13 Membership of

associations

• American Association of Homecare

• American Association of Respiratory Care

• American Chamber of Commerce

• Association for Anaesthetic and Respiratory

Device Suppliers

• Australasian Investor Relations Association

• Australasian Sleep Association

• Australian College of Critical Care Nurses

• Business New Zealand

• Colorectal Society of Australia and New Zealand

• Diversity Works

• Employers and Manufacturers Association

• Guangdong Investment Promotion Association

in China

• International Electrotechnical Commission /

Technical Committee 62

• International Organisation for Standardisation /

Technical Committee 121

• Japan Association of Health Industry Distributors

• Japan Association of Medical Devices Industries

• Latin America New Zealand Business Council

• Medical Technology Association New Zealand

• National Association for Medical Direction of

Respiratory Care

• Sleep Health Foundation

• Sustainable Business Council

• Taipei Medical Instruments Commercial Association

• The Japan Fair Trade Council of the Medical

Devices Industry

Strategy

102-14Statement from

senior decision

maker

Annual Report: pp. 10–13

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 structureAnnual Report: pp. 89–96

ANNUAL REPORT 2020

110fisher & Paykel healthcare Corporation Limited

GRI CONTENT INDEx CONTINUED
DisclosureDescriptionLocation/Response

Stakeholder engagement

102-40List of stakeholder

groups

Annual Report: p. 20

102-41Collective bargaining

agreements

Annual Report: p. 76

102-42Identifying

and selecting

stakeholders

Annual Report: p. 20

102-43Approach to

stakeholder

engagement

Annual Report: p. 20

102-44Key topics and

concerns raised

Annual Report: pp. 20–21

Reporting practice

102-45Entities included in

the consolidated

financial statements

Annual Report: p. 105

102-46Defining report

content and topic

boundaries

Annual Report: pp. 20–21

102-47List of material topicsAnnual Report: pp. 20–21

102-48Re-statements of

information

No restatements

102-49Changes in reportingNo significant changes from previous reporting periods

102-50Reporting periodCover

102-51Date of most

recent report

Inside cover

102-52Reporting cycleAnnual reporting cycle

102-53Contact point for

questions regarding

the report

investor@fphcare.co.nz

102-54Claims of reporting in

accordance with the

GRI standards

Inside cover

102-55GRI content indexAnnual Report: pp. 110–111

102-56External assuranceNo external assurance for non-financial disclosures

External assurance for financial statements

(See Annual Report: pp. 66–68)

SPECIFIC STANDARD DISCLOSURES

DisclosureDescriptionLocation/Response

GRI 200 Economic standard series

GRI 103Management approach 2020Annual Report: pp. 12–13

GRI 201: Economic performance

201-1Direct economic value generated

and distributed

Annual Report: pp. 32–65

GRI 205: Anti-corruption

GRI 103Management approach 2020Annual Report: p. 90

205-3Confirmed incidents of

corruption and actions taken

Annual Report: p. 90

GRI 400 Social standard series

GRI 401: Employment

GRI 103Management approach 2020Annual Report: pp. 72–77

401-1New employee hires and

employee turnover

Annual Report: pp. 75–76

GRI 403: Occupational health and safety

GRI 103Management approach 2020Annual Report: pp. 97–99

403-2Types of injury and rates of

injury, occupational diseases,

lost days, and absenteeism, and

number of work-related fatalities

Annual Report: p. 99

GRI 404: Training and education

GRI 103Management approach 2020Annual Report: pp. 75–76

404-1Average hours of training

per year per employee

Annual Report: p. 75

GRI 416: Customer Health and Safety

GRI 103Management approach 2020Annual Report: p. 97

416-2Incidents of non-compliance

concerning the health and safety

impacts of products and services

No instances of non-compliance

with regulations resulting in

a fine, penalty or warning.

GRI 418: Customer Privacy

GRI 103Management approach 2020www.fphcare.com/privacy

418-1Substantiated complaints

concerning breaches of

customer privacy and losses

of customer data

No substantiated complaints

received concerning breaches

of customer privacy.

ANNUAL REPORT 2020

111Fisher & Paykel Healthcare Corporation LimitedFisher & Paykel Healthcare Corporation Limited

tCfD INDeX
TCFD INDEX

The Task Force on Climate-related Financial Disclosures (TCFD) seeks to develop recommendations for voluntary climate-related financial disclosures that are consistent,

comparable, reliable, clear, and efficient, and provide decision-useful information to lenders, insurers, and investors. Fisher & Paykel Healthcare is integrating the

recommendations of the TCFD, and we have included commentary in the governance, risk management and environment sections of this report, along with disclosures

addressing our global carbon footprint. Below is an index for locating these disclosures.

GovernanceStrategyRisk ManagementMetrics & Targets

Disclose the organisation’s governance around

climate-related risks and opportunities.

Disclose the actual and potential impacts

of climate-related risks and opportunities

on the organization’s businesses, strategy,

and financial planning where such information

is material.

Disclose how the organization identifies,

assesses, and manages climate-related risks.

Disclose the metrics and targets used

to assess and manage relevant climate-

related risks and opportunities where

such information is material.

a) Describe the Board’s oversight of

climate-related risks and opportunities.

pp. 95–96

a) Describe the climate-related risks and

opportunities the organization has

identified over the short, medium,

and long term. p. 100

a) Describe the organization’s processes for

identifying and assessing climate-related

risks. p. 100

a) Disclose the metrics used by the

organization to assess climate-related

risks and opportunities in line with its

strategy and risk management process.

p. 100

b) Describe management’s role in assessing

and managing climate-related risks and

opportunities. p. 96

b) Describe the impact of climate-

related risks and opportunities on the

organization’s businesses, strategy,

and financial planning. p. 101

b) Describe the organization’s processes

for managing climate-related risks.

pp. 100–101

b) Disclose Scope 1, Scope 2, and, if

appropriate, Scope 3 greenhouse gas

(GHG) emissions, and the related risks.

pp. 80–83

c) Describe the resilience of the organisation’s

strategy, taking into consideration different

climate-related scenarios, including a 2°C

or lower scenario. p. 101

c) Describe how processes for identifying,

assessing, and managing climate-related

risks are integrated into the organization’s

overall risk management. p. 100

c) Describe the targets used by the

organization to manage climate-

related risks and opportunities and

performance against targets. pp. 80–83

ANNUAL REPORT 2020

112fisher & Paykel healthcare Corporation Limited

DIreCtorY
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 2020

113Fisher & Paykel Healthcare Corporation LimitedFisher & 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

© 2020 Fisher & Paykel

Healthcare Corporation Limited

---

1
Full Year Results Presentation FY2020

For twelve months ended 31 March 2020

2
Important notice

Disclaimer

The information in this presentation is for general purposes only and should be read in conjunction with Fisher & Paykel

Healthcare Corporation Limited’s (FPH) Annual Report 2020 and accompanying market releases.Nothing in this

presentation should be construed as an invitation for subscription, purchase or recommendation of securities in FPH.

This presentation includes forward-looking statements about the financial condition, operations and performance of FPH and

its subsidiaries.These statements are based on current expectations and assumptions regarding FPH’s business and

performance, the economy and other circumstances.As with any projection or forecast, the forward-looking statements in

this presentation are inherently uncertain and susceptible to changes in circumstances.FPH’s actual results may differ

materially from those expressed or implied by those forward-looking statements.

3
Full year business highlights

+ IMPACTED

the lives of approximately 16 million patients

around the world, including many with COVID-19 in

hospital

+ LAUNCHED

the F&P Evora™ compact nasal mask for OSA in

New Zealand, Australia, Europe and Canada

+ EXPANDED

release of the F&P 950

TM

heated humidification

system in Europe and the F&P Vitera™ mask

in the US

+ COMMEMORATED

fifty years of care with employee events around

the globe

+ OPENED

new sales offices in Poland and Mexico, with our

own dedicated sales teams promoting products in

hospitals

+ INCLUDED

in the FTSE4Good and Dow Jones Sustainability

Indices for 2019

4
Impact of COVID-19

•Our people

- Priority has been ensuring the safety of our people, and therefore protect our

ability to manufacture, supply and train end users on essential respiratory support

- Since January 2020, have hired 548 additional direct manufacturing staff in NZ and

518 additional direct manufacturing staff in Mexico

- Our people have gone above and beyond

- Provided additional leave and profit sharing bonus to recognise the incredible

efforts of our people

•Hospital product group

- Publication of 14 clinical papers on use of nasal high flow on COVID-19 patients and

inclusion in global clinical guidelines

1

has encouraged the early use of NHF

- Doubling and, in some instances, tripling of output for some of our hospital

hardware products over just a few months

- H2 FY20 hardware growth of 53% CC

- Brought forward capex spend for new product tooling and manufacturing capacity

5
Key full year financial results

FY20 (for 12 months ended 31 March 2020)

% of RevenueNZ$MPCP^CC*

Operating revenue100%1,263.7+18%+14%

Hospital operating revenue63%801.3+25%+21%

Homecare operating revenue36%4 57. 3+9%+4%

Gross margin / Gross profit66%835.8-73bps-150bps

SG&A27%338.0+3%-1%

R&D9%118.5+18%+18%

Total operating expenses36%456.5+7%+3%

Operating profit30%379.3+30%+21%

Profitafter tax23%2 8 7. 3+37%+30%

^ PCP = prior comparable period * CC = constant currency

Recurring items, consumables and accessories approximately 85% of operating revenue (FY19: 86%)

6
Hospital product group

14%

86%

HardwareConsumables

FY20 HOSPITAL REVENUE COMPOSITION

HARDWARE

CONSUMABLES

Invasive

ventilation

Non-invasive

ventilation

Optiflow

TM

nasal

high flow

Surgical

FY19 Hospital revenue composition

Hardware: 12% Consumables: 88%

7
Hospital product group –H2 FY20 results

65%

OF OPERATING

REVENUE

30%

NZ$

24%

CONSTANT

CURRENCY

29%

NZ$

23%

CONSTANT

CURRENCY

HOSPITAL OPERATING REVENUE

NEW APPLICATIONS*

CONSUMABLES REVENUE

*New applications = Noninvasive ventilation (NIV), nasal high flow therapy, surgical

•Strong customer demand

for our Optiflowand AIRVO

systems, driven by clinical

trial results and COVID-19

H2 FY20 $447.7M

•New applications consumables*

made up 65% of H2 FY20 Hospital

consumables revenue,

63% in H1 FY20

•Hospital hardware

growth of 53% in H2

FY20 in constant

currency

8
Homecare product group

16%

84%

HardwareConsumables

FY20 HOMECARE REVENUE COMPOSITION

HARDWARE

CONSUMABLES

CPAP Therapy/OSAHome Respiratory Support

FY19 Homecare revenue composition

Hardware: 16% Consumables: 84%

9
Homecare product group –H2 FY20 results

35%

OF OPERATING

REVENUE

15%

NZ$

9%

CONSTANT

CURRENCY

15%

NZ$

MASKS REVENUE

9%

CONSTANT

CURRENCY

HOMECARE OPERATING REVENUE

H2 FY20 $242.6M

•Home Respiratory Support business continues to grow well

•Strong H2 FY20 growth in OSA masks

•F&P ViteraOSA mask launched in the US in October 2019

•Released F&P Evora February, receiving US regulatory

clearance in June 2020

10
New lease accounting standard impact (IFRS 16)

FY20 impact to Statement of Cash Flows (NZ$M)

Prior to adoptionImpactAdjusted after adoption

Cash flows from operating activities

311.7 9.7 321.4

Cash flows from financing activities

(149.3)(9.7)(159.0)

Opening adjustment to Balance Sheet at 1 April 2019 (NZ$M)

Prior to adoptionImpactAdjusted afteradoption

Property, plant & equipment

601.4 29.4 630.8

Deferred tax assets

38.9 1.5 40.4

Lease liabilities

-35.2 35.2

Retained earnings

549.2 (3.8)545.4

FY20 impact to Income Statement (NZ$M)

Prior to adoptionImpactAdjusted afteradoption

Rental and lease expenses

13.1 (12.2)0.9

Depreciation and amortisation

50.9 10.161.0

Operating profit

377.2 2.1 379.3

Financing expense

2.1 1.8 3.9

Tax expense

83.1 0.1 83.2

Net profit after tax

2 8 7.1 0.2 287.3

11
Gross margin

Long term gross margin target

GROSS MARGIN

0%

10%

20%

30%

40%

50%

60%

70%

201520162017201820192020

•Gross margin for the full year:

−decreased by 73 bps to 66.1%

−decreased by 150 bps in constant currency

−decrease primarily driven by an increase in

freight cost as a result of COVID-19 and

first full year of costs of our second Mexico

manufacturing facility (first products

shipped late in the financial year)

−partially offset by favourableproduct mix

12
Operating margin

OPERATING (EBIT) MARGIN

Long term operating margin target

0%

5%

10%

15%

20%

25%

30%

201520162017201820192020

Research & Development expenses

•NZ$118.5M, +18% (+18% CC)

•Reflecting underlying growth and timing of R&D

projects

•Long term plan to grow in line with constant

currency revenue growth

Selling, General & Administrative expenses

•NZ$338M, +3% (-1% CC)

•Patent litigation expenses of NZ$23.4M were

incurred in FY19

Operating expenses

•NZ$456.5M, +7% (+3% CC)

13
Interest and Tax

Financingexpense

FY19

NZ$M

FY20

NZ$M

Change

NZ$M

Interest income

3.32.2(1.1)

Lease interest expense

-(2.1)(2.1)

Interest expense

(2.5)(1.8)0.7

FX loss on interest bearing liabilities

(2.2)(7.1 )(4.9)

Net financing expense

(1.4)(8.8)( 7.4 )

Tax and R&D grant changes

FY19

NZ$M

FY20

NZ$M

Change

NZ$M

Reintroduction of building tax depreciation (Tax expense)

-5.35.3

R&D tax credit* (Tax expense)

-13.413.4

Callaghan growth grant (Other income)

3.6-(3.6)

Net profit after tax

3.618.715.1

* R&D taxcredit of 15% on eligible spend; replaces Callaghan Innovation growth grant of NZ$5M other income per year.

14
Cash Flow and Balance Sheet

FY19 NZ$MFY20 NZ$M

Operating cash flow253.3321.4

Capital expenditure

(includingpurchases of intangible assets)133.3170.7

Lease liability payments-9.7

Free cash flow120.0141.0

FY19 NZ$MFY20 NZ$M

Net cash /(debt) (including short-term investments)54.442.2

Total assets1,206.71,435.0

Total equity913.2973.8

Pre-tax return on average total assets26.1%28.1%

Pre-tax return on average equity34.8%39.3%

Gearing(net debt/net debt + equity)*-6.7%-4.3%

* Calculated using net interest bearing debt (debt less cash and cash equivalents) to net interest-bearing debt and equity (lesshedge reserve).

15
Capital management and Dividend

•Increased final dividend by 15% to

15.50 cps fully imputed (gross

dividend of NZ 21.53 cps). 2.7353

cps non-resident supplementary

dividend

•Target gearing ratio* of +5% to -5%

debt to debt plus equity

* Calculated using net interest bearing debt (debt less cash and cash equivalents) to net interest-bearing debt and equity (lesshedge reserve).

GEARING*

-15%

-10%

-5%

0%

5%

10%

15%

201520162017201820192020

Target gearing ratioGearing ratio

•Total dividend for the year

increased by 18% to 27.50cps

•Expanded previous dividend policy into

a broader capital management policy.

Priority to appropriately invest in the

business to support long term

sustainable growth.

Gearing ratio as at 31 March 2020 was -4.3%

16
Foreign exchange effects

•49% of operating revenue in USD (FY19: 50%) and 19% in € (FY19: 19%).

Year to 31 March

Hedging position for our main exposures

FY21FY22FY23FY24FY25FY26-28

USD % cover of expected exposure85%60%45%35%

35%-

USD average rate of cover0.6520.6520.6370.6300.624-

EUR % cover of expected exposure85%60%50%35%35%5%

EUR average rate of cover0.5510.5360.5180.5090.5020.470

Hedging cover percentages have been rounded to the nearest 5%

Reconciliation of constant currency to actual income statements

FY19

NZ$M

FY20

NZ$M

Profit after tax (constantcurrency)204.3265.0

Spot exchange rate effect5.524.8

Foreign exchange hedgingresult(1.3)(5.6)

Balance sheet revaluation0.73.1

Profit after tax (as reported)209.22 8 7. 3

17
Revenue and expenses by currency

1%

49%

19%

<1%

30%

NZDUSDEURMXNOther

REVENUE BY CURRENCY

45%

36%

3%

11%

5%

NZDUSDEURMXNOther

COST OF SALES BY CURRENCY

43%

27%

11%

<1%

19%

NZDUSDEURMXNOther

OPERATING EXPENSES BY CURRENCY

FY20 (for 12 months ended 31 March 2020)

18
Outlook FY2021

•Strategic direction remains consistent

•For the first three months of FY21:

−Hospital hardware growth >300% and Hospital consumables growth >33% on PCP

−Homecare growth closer to FY20 full year rate of growth in Homecare

Guidance assumptions(note these are not a forecast or a prediction of the course of COVID-19):

−Respiratory hospitalisationspeak Q1 due to COVID-19, return to normal by beginning of H2

−OSA diagnosis rates lower in H1, returning to normal by H2

−Freight costs remain at elevated levels through end of 2020

−Exchange rates of NZD:USD 0.64, NZD:EUR 0.57

•For FY21, based on the assumptions listed above:

−Operating revenue – approximately NZ$1.48 billion

−Net profit after tax –approximately NZ$325 million to NZ$340 million

•Capital expenditure expected to be approximately NZ$160 million

−Manufacturing capacity and new product tooling brought forward

19
Key Financials

Key Financials

20
Key full year financial results

FY20 (for the 12 months ended 31 March 2020)

NZ$MPCP^CC*

Operating revenue1263.7+18%+14%

Hospital operating revenue801.3+25%+21%

Homecare operating revenue4 57. 3+9%+4%

Hospital new applications consumables revenue+27%+23%

OSAmasks revenue+8%+4%

Gross margin(basis points decrease)-73bps-150bps

Net profit before tax370.5+27%+20%

Net profit after tax2 87. 3+37%+30%

^ PCP = prior comparable period * CC = constant currency

21
Key second half financial results

H2 FY20 (for the 6 months ended 31 March 2020)

NZ$MPCP^CC*

Operating revenue692.8+24%+18%

Hospital operating revenue4 47.7+30%+24%

Homecare operating revenue242.6+15%+9%

Hospital new applications consumables revenue+29%+23%

OSA masks revenue+15%+9%

Gross margin(basis points decrease)-156bps-290bps

Net profit before tax210.8+36%+24%

Net profit after tax166.1+49%+35%

^ PCP = prior comparable period * CC = constant currency

22
Overview

Overview

Overview

23
Fisher & Paykel Healthcare at a glance

•Medical device manufacturer with leading

positions in respiratory care and obstructive

sleep apnea

•Over 50 years’ experience in changing clinical

practice to solutions that provide better clinical

outcomes and improve effectiveness of care

•Estimated NZ$20+ billion and growing market

opportunity driven by demographics

•Significant organic long-term growth

opportunities in respiratory care, OSA, COPD and

surgery

•Large proportion (85%) of revenue from recurring

items, consumables and accessories

•High level of innovation and investment in R&D

with strong product pipeline

•High barriers to entry

Global leader in respiratory

humidification devices

Global presence

Strong financial performance

Our people are located in 39 countries

2,738

of our people in

New Zealand

1,645

of our people in

North America

333

of our people

in Europe

365

of our people

in the rest of

the world

•Continued target, and history of, doubling our

revenue (in constant currency terms) every

5 to 6 years

•Targeting gross margin of 65% and operating

margin of 30%

•Growth company with a strong history of

increasing dividend payments

24
~NZ$20+ billion and growing market opportunity

HOSPITAL

HOMECARE

NEW APPLICATIONS

Applications outside of invasive ventilation

Invasive

Ventilation

Surgical

Humidification

Non-invasive

Ventilation

Hospital

Respiratory Support

Home

Respiratory Support

Obstructive Sleep

Apnea

* Based on US HCUP data using ICD10 codes for 2018, extrapolated to the world using healthcare spend as a % of GDP

Total addressable market estimates

~90+ million patients (including ~50+ million in Hospital Respiratory Support)*

~100+ million patients

25
OUR ASPIRATION:

Sustainably

DOUBLING

our constant

currency revenue

every 5-6 years.

Our aspiration

26
Markets and products

•Hospital

−Heated humidification

−Respiratory care

−Neonatal care

−Surgery

•Homecare

−Masks

−Flow generators

−Data management tools

−Respiratory care in the home

Recurring items, consumables and

accessories approximately 85% of

operating revenue (FY19: 86%)

REVENUE BY PRODUCT GROUP

12 MONTHS TO 31 MARCH 2020

<1%

Hospital

Homecare

Distributed & Other

63%

36%

27
Impact of changing demographics

0

10

20

30

40

50

60

70

80

90

100

19701990201020302050

US POPULATION OVER AGE 65

(MILLIONS)

•Population age and weight both

increasing

−US population 65 years+ to grow

~80% over next 20 years

2

−US males 60 - 74 years,

average weight increased

0.4 kg/year since 1960

3

•60% of US healthcare cost is after age

65 years

4

•Developing markets increasing

healthcare spending

−Total health spending is increasing

more rapidly in low and middle

income countries (close to 6% on

average) than in high income

countries (4%)

5

28
Hospital cost breakdown

Source: Estimates of Medical Device Spending in the United States, Donahoe, G and King, G, June 2014

Other –includes labour,

utilities, drugs, supplies,

food, depreciation.

Medical devices

94%

6%

29
Source: AnandA Dalal, Laura Christensen, Fang Liu,and Aylin A Riedel. Direct costs of chronic obstructive pulmonary disease among managed care patients.

IntJ ChronObstruct PulmonDis. 2010; 5: 241-249.

MEAN ANNUAL COPD-RELATED MEDICAL, PHARMACY

AND TOTAL COSTS BY CARE INTENSITY COHORT

$0

$10,000

$20,000

$30,000

$40,000

$50,000

Outpatient cohortUrgent outpatient cohortED cohortStandard admission cohortICU cohort

Mean cost (2008 US$)

Lower care intensity = lower cost

30
Overview

Overview

Hospital

31
Respiratory humidification

•Normal airway humidification

is bypassed or compromised

during ventilation or oxygen

therapy

•Mucociliarytransport system

operates less effectively

•Need to deliver gas at

physiologically normal levels

−37°C body core

temperature

−44mg/L 100% saturated

32
Optiflow-displacing conventional oxygen therapy

CONVENTIONAL

OXYGEN THERAPY

NON-INVASIVE

VENTILATION

~4million

Estimated patients were treated with our

Optiflownasal high flow therapy over the

past year

33
Patient groups who may benefit from Optiflow

A D U LT S:

•Acute respiratory

failure

•Asthma

•Atelectasis

•Bronchiectasis

•Bronchitis

•Burns

•COPD

•Chest trauma

PAEDIATRICS/NEONATES:

•Infant respiratory

distress

•Emphysema

•Palliative Care

•Pneumonia

•Pulmonary embolism

•Respiratory

compromise

•Viral pneumonia

•Carbon monoxide

poisoning

•Bronchiolitis

These patients are located throughout the hospital - in the ICU, NICU, PICU, SICU, HDU, Ward and ED.

34
Clinical outcomes of Optiflownasal high flow therapy

A D U LT S:

•REDUCED intubation

6

•REDUCED re-intubation

7, 8, 9

•REDUCED bilevel ventilation

8

•REDUCED nursing workload

8

•INCREASED ventilator free days

6

•IMPROVED comfort & patient

tolerance

7

•IMPROVED compliance

7

•REDUCED COPD exacerbations

10

PAEDIATRICS:

•REDUCED intubation

11

•REDUCED length of stay

12

•REDUCED respiratory distress

13

NEONATES:

•NON-INFERIORITY with nasal

CPAP

14

•REDUCED nasal trauma

15, 16

•REDUCED respiratory distress

17

Optiflow NHF therapy is associated with:

35
OptiflowNHF -a growing body of clinical evidence

NASAL HIGH FLOW CLINICAL PAPERS PUBLISHED ANNUALLY

Source: PubMed. Data in years 2000-2018 restated to be consistent with updated PubMed database

* Controlled studies: randomised controlled trials, non-randomised controlled trials and randomised crossover trials

0

50

100

150

200

250

300

AdultNeonatal and Paediatric

•The publication of

437 clinical papers

on NHF continues to

signify a high level of

clinical interest in the

therapy

•Of the 65 controlled

studies* on the use

of NHF for

respiratory support

in adults, F&P

products have been

used in 60

36
SPOLETINI

25

2018

Kim, ES

21

2018

Pilcher, J

23

2017

Lee, MK

24

2018

Longhini, F

25

2019

Millar, J

26

2014

Pavlov, I

27

2017

Yuste, M

22

2019

Nasal High Flow in AHCRF patients**

IMPROVES

Hypercapnia

IMPROVES

Respiratory

Rate

REDUCED

PH

IMPROVES

PtCO2 /

PaCO2

IMPROVES

Comfort

* No significant difference to comparator. **Select studies included in the systematic review publication by Pantazopouloset al. 2019

AHCRF: Acute Hypercapnic Respiratory Failure (Type 2 respiratory patients)

Medical

ICU

ICU

ED

ED & Ward

ICU

Medical

ward

Respiratory

ward

ICU & Ward

Max flow

rate

Comparator

COT

-

COT

NIV

>50

>50

>35

60

>50

>50

Rittayamai, N

28

2019

>55

50

COT

-

-

-

*

*

*

37
Consistently strong growth in hospital new applications

•New applications consumables currently make up 64% of Hospital

consumables revenue, up from 59% in FY18 and 62% in FY19

CONSTANT CURRENCY REVENUE GROWTH RATE

IN NEW APPLICATIONS CONSUMABLES*

0%

5%

10%

15%

20%

25%

30%

35%

2011201220132014201520162017201820192020

New applications consumables: Non-invasive ventilation, Optiflow, AIRVO, Surgical

* Adjusted to exclude impact of US distribution transition in FY16 and FY17

38
Homecare

Homecare

39
Obstructive sleep apnea

•Temporary closure of airway during sleep

•Can greatly impair quality of sleep, leading

to fatigue; also associated with

hypertension, stroke and heart attack

•Estimate >100 million people affected in

developed countries

•Most common treatment is CPAP

(Continuous Positive Airway Pressure)

−Key issue with CPAP is compliance

−Humidification provides significant

acceptance and compliance

improvements

40
Mask matters most

F&P VITERA


F&P EVORA


F&P BREVIDA


•Masks are key to compliance

•Unique, patented designs

•Viteralaunched in US in October. Evora launched in NZ, Australia, Europe and Canada

in February and received US regulatory clearance in June

41
Home respiratory support

•Chronic obstructive pulmonary disease (COPD)

is a lung disease which is commonly associated

with smoking

•Emphysema and chronic bronchitis are both

forms of COPD

•Chronic respiratory disease, primarily COPD, is

the third leading cause of death in the world

18

•6% of US adults have been diagnosed with

COPD

19

(~15 million people)

•4- 10% COPD prevalence worldwide

20

(~400

million people)

•Emerging evidence for COPD patients using

NHF at home, reduced exacerbation rates

10

,

reduced hypercapnia

2 7, 2 8

, and improved Quality

of life

10,27

.

42
High level of innovation and investment in R&D

•R&D represents 9% of operating

revenue:

*

NZ$118.5M

•Product pipeline includes:

−Humidifier controllers

−Masks

−Respiratory consumables

−Flow generators

−Compliance monitoring

solutions

•302 US patents, 430 US pending,

1,236 Rest of world patents,

1,228 Rest of world pending


*For 12 months ended 31 March 2020

†As at 31 March 2020

43
Growing patent portfolio

Average remaining life of FPH patent portfolio (all countries): 11.5 years*

FISHER & PAYKEL HEALTHCARE US PATENT PORTFOLIO (2008 –2020)

*As at 31 March 2020

0

50

100

150

200

250

300

350

400

450

2008201020122014201620182020

US PatentsUS Patent Applications

44
Manufacturing and operations

•Vertically integrated

•Will grow manufacturing capacity to

accommodate future volume growth

•Modest growth in NZ

•Most growth outside NZ

Auckland, New Zealand

•Four buildings: 110,000 m

2

/ 1,180,000 ft

2

•100 acres / 40 hectares land

•Fourth building was completed in 2020

•Co-location of R&D and manufacturing in

NZ a competitive advantage

Tijuana, Mexico

•Two buildings: 41,000 m

2

/ 450,000 ft

2

Daniell Building – the fourth building on our

Auckland site, completed May 2020

45
Environmental Social Governance

Summary of key environmental metrics

TopicDescription

of measure

Target

Scope 1 & 2

carbon

emissions

Tonnes

Co

2

e

4.2% annual reduction

from 2019 base year

Scope 3

carbon

emissions

Tonnes

Co

2

e

SBTisupplier engagement

Sustainability disclosures

and indices

We participate annually in a suite of well-

respected sustainability disclosure

programmes and have been included this

year in the Dow Jones Sustainability

Index and the FTSE4Good index.

Increasein carbon emissions in 2020 driven by the inclusion of inbound freight in our audit of Scope 3 emissions.

0

10

20

30

40

50

60

70

201820192020

Tonnes

CO

2

e

Scope 1 & 2Scope 3Total

CDP (Carbon Disclosure Project) grading

ClimateSupplier

engagement

Water

BB -C

46
Strong global presence

•Direct/offices

−Hospitals, home care dealers

−Sales/support offices in North

America, Europe, Asia, South

America, Middle East and

Australasia, 18 distribution centres

−~1,000 employees in 39 countries

−Ongoing international expansion

•Distributors

−+150 distributors worldwide

•Original Equipment Manufacturers

−Supply most leading ventilator

manufacturers

•Sell in more than 120 countries in total

REVENUE BY REGION

12 MONTHS TO 31 MARCH 2020

29%

22%

4%

45%

North America

Europe

Asia Pacific

Other

47
Ownership structure and listings

•Listed on NZX and ASX (NZX.FPH, ASX.FPH)

15%

60%

23%

2%

NZ InstitutionsOther Institutions

Brokers & RetailOther

36%

23%

25%

7%

5%

3%

1%

New ZealandAustralia

North AmericaUK

Europe (ex UK)Asia

Rest of World

GEOGRAPHICAL OWNERSHIP AS AT

31 MARCH 2020

SHAREHOLDING STRUCTURE AS AT

31 MARCH 2020

48
Consistent growth strategy

49
References

References

1.Clinical guidelines for use of NHF on COVID-19 patients, including those issued by the HHS, WHO, SCCM, ACEP, NIH and the CDC.

2.Grayson K. Vincent, Victoria A. Velkoff. The Next Four Decades. The Older Population in the United States: 2010 to 2050. US Census Bureau, 2010.

3.Cynthia L Ogden, Cheryl D Fryar et al. Mean Body Weight, Height, and Body Mass Index (BMI) 1960-2002. US Centers for Disease Control and Prevention, 2004.

4.BerhanuAlemayehu, Kenneth E Warner. The Lifetime Distribution of Health Care Costs. Health ServRes. 2004 June; 39(3): 627–642

5.KeX, Agnes S et al. Public Spending on Health: A Closer Look at Global Trends. World Health Organisation2018.

6.Frat JP, ThilleAW, MercatA et al. High-flow oxygen through nasal cannula in acute hypoxemic respiratory failure. N EnglJ Med. 2015;372(23):2185-96

7.Maggiore SM, IdoneFA, VaschettoR et al. Nasal high-flow versus Venturimask oxygen therapy after extubation. Effects on oxygenation, comfort, and clinical outcome. Am J RespirCritCare Med. 2014;190(3):282-8

8.StéphanF, BarrucandB, Petit P et al. High-Flow Nasal Oxygen vs Noninvasive Positive Airway Pressure in Hypoxemic Patients After Cardiothoracic Surgery: A Randomized Clinical Trial. JAMA. 2015;313(23):2331-9

9.Hernández G, Vaquero C, González P, et al. Effect of PostextubationHigh-Flow Nasal Cannula vs Conventional Oxygen Therapy on Reintubation in Low-Risk Patients: A Randomized Clinical Trial. JAMA.2016;315(13):1354-1361.

doi:10.1001/jama.2016.2711

10.Storgaard LH, Hockey HU, Laursen BS, Weinreich UM. Long-term effects of oxygen-enriched high-flow nasal cannula treatment in COPD patients with chronic hypoxemic respiratory failure. Int J ChronObstructPulmonDis

2018;16;13:1195-1205

11.Wing R, James C, Maranda LS et al. Use of high-flow nasal cannula support in the emergency department reduces the need for intubation in pediatric acute respiratory insufficiency. PediatrEmergCare. 2012;28(11):1117-23

12.McKiernan C, Chua LC, VisintainerPF et al. High flow nasal cannulaetherapy in infants with bronchiolitis. J Pediatr. 2010;156(4):634-8

13.MilésiC, BaleineJ, MateckiS et al. Is treatment with a high flow nasal cannula effective in acute viral bronchiolitis? A physiologic study. Intensive Care Med. 2013 Jun;39(6):1088-94

14.Manley BJ, Owen LS, Doyle LW et al. High-flow nasal cannulaein very preterm infants after extubation. N EnglJ Med. 2013;369(15):1425-33

15.Yoder BA, Stoddard RA, Li M, King J et al. Heated, humidified high-flow nasal cannula versus nasal CPAP for respiratory support in neonates. Pediatrics. 2013;131(5):e1482-90

16.Collins CL, HolbertonJR, Barfield C, Davis PG. A randomized controlled trial to compare heated humidified high-flow nasal cannulaewith nasal continuous positive airway pressure postextubationin premature infants. J Pediatr.

2013;162(5):949-54

17.SaslowJG, AghaiZH, NakhlaTA et al. Work of breathing using high-flow nasal cannula in preterm infants. J Perinatol. 2006;26(8):476-80

18.World Health Organise(2018) The top 10 causes of death, Available at: https://www.who.int/news-room/fact-sheets/detail/the-top-10-causes-of-death (Accessed: 24 May 2018)

19.Nicole M Kosacz, Antonello Punturieriet al. Chronic Obstructive Pulmonary Disease Among Adults -United States 2011. US Centers for Disease Control and Prevention, 2012.

20.R J Halbert, Sharon Isonaka, Dorothy George, AhmarIqbal. Interpreting COPD Prevalence Estimates. Chest. 2003; 123:5 1684 – 1692.

21.Kim ES, Lee H, Kim SJ, et al. Effectiveness of high-flow nasal cannula oxygen therapy for acute respiratory failure with hypercapnia. J ThoracDis. 2018;10(2):882–888. doi:10.21037/jtd.2018.01.125.

22.YusteME, Moreno O, NarbonaF, et al. Efficacy and safety of high-flow nasal cannula oxygen therapy in moderate acute hypercapnic respiratory failure. Rev Bras Ter Intensiva. 2019; 31(2):156–163. doi:10.5935/0103-507X.20190026.

23.Pilcher J, Eastlake L, Richards M, et al. Physiological effects of titrated oxygen via nasal high-flow cannulaein COPD exacerbations: a randomized controlled cross-over trial. Respirology2017; 22(6):1149–1155. doi:10.1111/resp.13050.

24.Lee MK, Choi J, Park B, et al. High flow nasal cannulaeoxygen therapy in acute-moderate hypercapnic respiratory failure. Clin Respir J. 2018;12(6):2046–2056. doi:10.1111/crj.12772..

25.LonghiniF, Pisani L, Lungu R, et al. High-flow oxygen therapy after noninvasive ventilation interruption in patients recovering from hypercapnic acute respiratory failure: a physiological crossover trial. CritCare Med. 2019;47(6):e506–e511.

doi:10.1097/ CCM.0000000000003740.n

26.Millar J, LuttonS, O’Connor P. The use of high-flow nasal oxygen therapy in the management of hypercarbicrespiratory failure. TherAdv Respir Dis. 2014;8(2):63–64. doi:10.1177/1753465814521890..

27.Pavlov I, PlamondonP, Delisle S. Nasal high-flow therapy for type II respiratory failure in COPD: a report of four cases. Respir Med Case Rep. 2017;20:87–88. doi:10.1016/j.rmcr.2016.12.006.

28.RittayamaiN, PhuangchoeiP, TscheikunaJ, et al. Effects of high-flow nasal cannula and non-invasive ventilation on inspiratory effort in hypercapnic patients with chronic obstructive pulmonary disease: a preliminary study. Ann Intensive

Care. 2019; 9(1):122doi:10.1186/s13613-019-0597-5.

---

Annual Review
For the year ended 31 March 2020

36%

OF OPERATING REVENUE

BEYOND

OPERATING REVENUE

$1.26b



18% | 2019 $1.07B

NET PROFIT AFTER TAX

$287.3m



37% | 2019 $209.2M

TOTAL DIVIDEND FOR YEAR

FULLY IMPUTED

27.50cps



18% | 2019 23.25CPS

GROSS MARGIN

66.1%

HOSPITAL HARDWARE

REVENUE GROWTH

37%

(CONSTANT CURRENCY)

NEW APPLICATIONS CONSUMABLES

REVENUE GROWTH

23%

(CONSTANT CURRENCY)

Annual Review

For the year ended 31 March 2020

HIghlights

Before COVID-19 impacted sales, the 2020
financial year was already on track to deliver

strong growth. As a result of increased demand

for our Hospital and Homecare products, the

second half of the 2020 financial year saw

the company deliver better-than-expected

financial performance.

Operating revenue was $1.26 billion, up 18 per cent

over last year, or 14 per cent in constant currency.

Net profit after tax was $287 million, up 37 per cent

over the previous year.

The increase in revenue was largely driven by growth

in the use of our Optiflow™ nasal high flow therapy,

demand for products to treat COVID-19 patients,

and strong hardware sales throughout the course

of the year.

In the Hospital product group, revenue increased

25 per cent, or 21 per cent in constant currency,

to $801 million for the year. Revenue from new

applications consumables, which includes products

used for nasal high flow therapy, grew by 23 per cent

over the previous financial year in constant currency.

We introduced several new Hospital products in

financial year 2020. For treating patients on

noninvasive ventilation, we launched our new vented

F&P Nivairo™ full face mask, which incorporates

design features to make the fit more comfortable.

For invasive ventilation, we expanded our range

of consumable products for the F&P 950™ system,

including neonatal breathing circuits in the UK and

Ireland and adult circuits across Europe.

In the Homecare product group, which includes our

masks for obstructive sleep apnea (OSA), revenue

grew by 9 per cent, or 4 per cent in constant

currency, and finished at $457 million for the year.

The expansion of our F&P Vitera™ full-face mask into

the U.S. contributed to our results, and we anticipate

continued success with this product.

In February we launched F&P Evora™, a new

compact nasal mask for treating OSA. Evora

showcases our commitment to ‘care by design’

with its innovative headgear, which is put on like

a baseball cap. Already available in Australia,

New Zealand, Europe and Canada, Evora will

be launched next in the U.S.

No one can fully predict the scope, duration or

impact of COVID-19 and its effects on operations

and financial results. In the midst of this uncertainty,

we will continue doing what we are known for –

expanding our range of innovative products with

patients at the centre.

For the first three months of FY21, our Hospital

product group growth has continued to accelerate,

with hardware growth of over 300 percent, and

hospital consumables tracking at over a one-third

increase, compared to the first three months of

FY20. In our Homecare product group we are seeing

evidence of both a lower OSA diagnosis rate, and

OSA mask resupply levels in the beginning of FY21

returning closer to expected levels compared to the

elevated levels at the end of FY20. Homecare growth

for the first three months of FY21 has therefore been

closer to the FY20 full year rate.

Some costs, most significantly freight, also

remained elevated during the first three months

of FY21. We value a long term relationship with our

customers, and we have not increased their prices.

Due to significant uncertainty in the extent and

duration of the impact of COVID-19 on global

demand for our products, we have made some

assumptions to allow us to provide some guidance

for FY21. As a result, our guidance is provided

on the basis that global hospitalisations due to

COVID-19 peak for the first quarter of this financial

year, and hospitalisations for respiratory-related

illnesses and OSA diagnostic activity steadily return

to normal by the end of our first half. On this basis

and at current exchange rates, full year operating

revenue for the 2021 financial year would be

approximately $1.48 billion and net profit after tax

would be approximately $325 million to $340 million.

Our assumption for guidance is not a prediction

of the course of COVID-19 around the world.

We are continuing to grow manufacturing

capacity of hospital products during our 2021

financial year to ensure a further increase in supply

of our respiratory products is available if required.

Construction is complete on our fourth manufacturing

building in New Zealand. As we bring forward

capital expenditure spending for new product

tooling and manufacturing capacity we expect

capital expenditure for the 2021 financial year to

be approximately $160 million.

Fisher & Paykel Healthcare is resilient and well-

positioned to respond to the global pandemic

and adapt to a ‘new normal’. Come what may, our

innovative products and therapies will continue to

shape the future of care in hospitals and homes.


TONY CARTER LEWIS GRADON

CHAIRMAN MANAGING DIRECTOR

AND CHIEF EXECUTIVE OFFICER

Dear Shareholder

Dividend

The Board has approved a final

dividend of 15.5 cents per share.

This brings the total dividend for

the year to 27.5 cents per share, an

increase of 18 per cent on last year.

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 2020

REVENUE BY REGION

12 MONTHS TO 31 MARCH 2020

Hospital

Homecare

Distributed & Other

North America

Europe

Asia Pacific

Other

63%

<1%

36%

45%

29%

22%

4%

1617181920

815.5

894.4

1,070.4

1,263.7

980.8

1617181920

143.4

169.2

209.2

287.3

190.2

+


IMPACTED

the lives of approximately

16 million patients around

the world, including many

with COVID-19.

+

LAUNCHED

the F&P Evora compact nasal

mask for OSA in New Zealand,

Australia, Europe and Canada.

+

EXPANDED

release of the F&P 950 heated

humidification system in Europe

and the F&P Vitera mask

in the US.

+

OPENED

new sales offices in Poland and

Mexico, with our own dedicated

sales teams promoting products

in these countries.

+

WELCOMED

Dr Jean-Pierre Frat, a global key

opinion leader, to present his

findings on the use of nasal high

flow therapy in his practice.

+


COMMEMORATED

50 years of care with

employee events around

the globe.

+

CONTINUED

with the global roll-out of our

enterprise resource planning

(ERP) system in the US.

+

INCLUDED

in the FTSE4Good and Dow Jones

Sustainability Indices for 2019.

+

JOINED

other New Zealand climate

leaders as a member of the

Sustainable Business Council.

+

HONOURED

to receive the inaugural

Value of Design Black Pin in

the NZ Best Design Awards.

HospitalHomecare
For further reading visit:

www.fphcare.co.nz/investor-reports

© 2020 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 noninvasive ventilation,

nasal high flow therapy or

undergoing surgery.

Humidity is crucial to respiratory

health and wellbeing. 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.

63%

OF OPERATING REVENUE

36%

OF OPERATING REVENUE

OPERATING REVENUE GROWTH

(NZ$457.3M)

9%

OPERATING REVENUE GROWTH

(NZ$801M)

25%

CONSTANT CURRENCY

REVENUE GROWTH FROM

NEW APPLICATIONS CONSUMABLES

23%

CONSTANT CURRENCY

REVENUE GROWTH

4%

---

29 June 2020
Results announcement

Results for announcement to the market

Name of issuer Fisher & Paykel Healthcare Corporation Limited

Reporting Period 12 months to 31 March 2020

Previous Reporting Period 12 months to 31 March 2019

Currency NZD

Amount (000s) Percentage change

Revenue from continuing

operations

$1,263,700 +18%

Total Revenue $1,263,700 +18%

Net profit/(loss) from

continuing operations

$287,300 +37%

Total net profit/(loss) $287,300 +37%

Final Dividend

Amount per Quoted Equity

Security

0.15500000 $/share

Imputed amount per Quoted

Equity Security

0.06027778 $/share

Record Date 7 July 2020

Dividend Payment Date 17 July 2020

Current period Prior comparable period

Net tangible assets per

Quoted Equity Security

NZ$1.41 NZ$1.46

A brief explanation of any of

the figures above necessary

to enable the figures to be

understood

Not applicable

Authority for this announcement

Name of person


authorised

to make this announcement

Marcus Driller

Contact person for this

announcement

Marcus Driller

Contact phone number +64 9 574 0110

Contact email address marcus.driller@fphcare.co.nz

Date of release through MAP


29 June 2020


Audited financial statements accompany this announcement.

---

29 June 2020
Distribution Notice


Section 1: Issuer information

Name of issuer Fisher & Paykel Healthcare Corporation Limited

Financial product name/description Final Dividend

NZX ticker code FPH

ISIN NZFAPE0001S2

Type of distribution


Full Year X Quarterly

Half Year Special

DRP applies

Record date 7 July 2020

Ex-Date 6 July 2020

Payment date 17 July 2020

Total monies associated with the

distribution

$89,069,595 based on shares on issue at 29 June 2020

for cash distribution

Source of distribution Retained earnings

Currency NZD

Section 2: Distribution amounts per financial product

Gross distribution 0.21527778 $/share

Gross taxable amount 0.21527778 $/share

Total cash distribution 0.15500000 $/share

Excluded amount N/A

Supplementary distribution amount 0.02735294 $/share

Section 3: Imputation credits and Resident Withholding Tax

Is the distribution imputed Fully imputed

If fully or partially imputed, please

state imputation rate as % applied

100%

Imputation tax credits per financial

product

0.06027778 $/share

Resident Withholding Tax per

financial product

0.01076389 $/share

Section 4: Distribution re-investment plan (if applicable)

Not applicable


Section 5: Authority for this announcement

Name of person


authorised to make

this announcement

Marcus Driller

Contact person for this

announcement

Marcus Driller

Contact phone number +64 9 574 0110

Contact email address marcus.driller@fphcare.co.nz

Date of release through MAP 29 June 2020

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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