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Investor Presentaiton

TRANSACTION OVERVIEW Transaction Overview Pro forma enterprise value of $827 million, 0.88x 2022E revenue and 6.8x 2022E gross profit Total proceeds of $436 million, including $311 million¹ of expected cash-in- trust and $125 million of PIPE proceeds $321 million of net cash to CarLotz' balance sheet to fund future growth, $37 million to redeem preferred stock (liquidation preference) and $33 million pro- rata distribution to CarLotz existing stockholders, who are rolling over ~95% of their existing equity into the transaction Acamar Partners has agreed to defer 50% of its promote into a 5 year earn-out² CarLotz existing stockholders will also receive a 5 year earn-out on ~6.5% (7.5 million shares) of the pro forma equity² Expected to close in Q4 2020 Cash Sources and Uses ($ millions) Pro forma Valuation Total shares outstanding 4 (in millions) Price per share Equity value (in millions) Less: net cash (in millions) Total enterprise value (in millions) TEV / 2022E revenue Pro Forma Illustrative Ownership Breakdown4 Sources of Cash Uses of Cash PIPE Investors 11% SPAC cash-in-trust¹ $311 Cash to balance sheet $321 Preferred stock PIPE investors $125 $37 liquidation preference³ Acamar SPAC Cash to existing $33 stockholders Stockholders 27% Transaction expenses $45 Total sources of cash $436 Total uses of cash $436 Acamar Sponsor 3% 114.8 $10.00 $1,148 (321) $827 0.88x Existing CarLotz Stockholders 59% 40 Note: Presentation on this page represents current expectations relating to transaction structure and is subject to further discussion and negotiation of definitive documentation in its entirety 1 Estimated Acamar Partners cash-in-trust at closing. Assumes no Acamar Partners stockholder exercises its redemption rights. This amount will be reduced by the amount of cash used to satisfy any redemptions. 2 50% of Acamar Partners' deferred shares subject to lock-up until CarLotz' share price trades above $12.50, and the remaining 50% until it trades above $15.00, in each case for 20 out of any 30 consecutive trading days following the merger. CarLotz' existing stockholders to receive an earn-out of 7.5 million shares, on the same terms as Acamar Partners' deferred shares. 3 Preferred stock liquidity preference is the redemption of TRP Capital Partners instrument and secondary common paid out pro rata to all common shareholders to redeem 4.6% of positions (95.4% rollover). 4 Excludes the impact of any deferred shares, earn-out shares and warrants. carlotz
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