Portfolio Valuation and Ameriabank Acquisition Update slide image

Portfolio Valuation and Ameriabank Acquisition Update

PORTFOLIO VALUE AS OF 31-DEC-23 92% OF OUR PORTFOLIO IS VALUED EXTERNALLY1 % SHARE IN TOTAL PORTFOLIO VALUE: 33% GBP 39.75 15% 8% 38% GEORGIA CAPITAL BGEO PRICE ON LSE 4% OPTION VALUATION² 19% 10% 9% 7% 5% 3% 8% MULTIPLE: 9.7x LTM EV/EBITDA³ 13.0x-11.0x LTM P/E4 13.8x LTM EV/EBITDA³ 12.6x EV/EBITDA5 16.7x LTM EV/EBITDA6 11.7x EV/EBITDA³ 1,226 284 1,385 567 GEL MILLION 714 378 344 284 PORTFOLIO 267 189 BREAKDOWN 159 GEL 3,672 MILLION Q 111 & 00 Ⅲ BOG Water Utility Retail (Pharmacy) Insurance (P&C & Medical) Hospitals Renewable Energy Education Clinics and diagnostics Other 1,436 39% LISTED AND OBSERVABLE LARGE PORTFOLIO COMPANIES INVESTMENT STAGE PORTFOLIO COMPANIES Listed and observable Investment stage ■Large Other Georgia Capital PLC | 1. The independent valuations of the large and investment portfolio companies are performed on a semi-annual basis. In 4Q23, our private large and investment portfolio companies were valued externally by a third-party independent valuation firm. 2. The valuation of Water Utility in 4Q23 reflects the application of the put option valuation to GCAP's 20% holding in the business. 3. LTM EV/EBITDA multiples for Retail (Pharmacy), Hospitals and Clinics & Diagnostics are presented including IFRS 16 as of 31-Dec-23. 4. LTM P/E multiple of 13.0x for P&C insurance and LTM P/E multiple of 11.0x for medical insurance business as at 31-Dec-23. 5. Blended multiple for the operational assets of Renewable Energy is 12.6x, while other pipeline projects are stated at cost. 6. The forward-looking implied valuation multiple is estimated at 10.5x for the 2024-2025 academic year. 42
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