Strategic rationale for the acquisitions slide image

Strategic rationale for the acquisitions

Superior Food • Business overview A leading Australian foodservice distribution business Servicing ~20,000 customers With ~600 suppliers Offering ~15,000 SKUs 3rd largest player (~6%5 market share) Diversified customer base across five operating segments National footprint of 23 branches (except NT) Ability to service >95% of the states and territories it operates in Scaled operational capabilities with a fleet of ~290 vehicles and national facility network with ~80k sqm of warehouse space Strategic rationale Natural extension of Metcash's Food strategy Strengthens and diversifies Metcash's existing Food business Immediate scale in Foodservice - an attractive growth market for Metcash Food Further M&A opportunity in a fragmented ~$21bn market Highly complementary businesses with ~$14m+ of expected annualised synergies High-quality management team with proven track record of organic & inorganic growth and enduring customer relationships • Transaction highlights Total consideration of up to $412.3m, comprises an upfront EV of $390m plus a contingent earn- out payment of up to $22.3m² Total potential EV implies: 9.0x FY24E¹ Underlying EBITDA before expected annualised synergies³ 6.9x FY24E¹ Underlying EBITDA including expected annualised synergies³ Implied acquisition multiple (before synergies) of 9.0x compares favourably to recent transaction precedents in the sector Financially compelling - accretive to EPS (inclusive of synergies) and margins4 Sales Key financials (FY24E)1 $1.3bn Underlying EBITDA (pre-AASB16) $46.0m (3.5% margin) FY24E, pre synergies Underlying EBIT (post-AASB16) $39.9m (3.0% margin) FY24E, pre synergies Expected annualised synergies (at end of year 2) $14.0m Superior food services 1. 2. FY24E represents Superior Food's underlying actual results for the six months ended December 2023 plus Superior Food's underlying budget for the six months ending June 2024. Further details of the purchase price and contingent earn-out mechanism are included in Appendix A. 3. 4. The implied acquisition multiple before synergies of 9.0x is calculated based on the total potential EV of $412.3m (which includes the maximum potential earn-out of $22.3m) divided by the FY24E Underlying EBITDA (pre-AASB16 basis) of $46.0m (which corresponds to the EBITDA that must be achieved for the maximum earn-out of $22.3m to be payable to the vendor). The implied multiple inclusive of synergies of 6.9x is based on EBITDA (pre-AASB16 basis) of $60.0m (comprising the FY24E Underlying EBITDA of $46.0m plus $14.0m of annualised synergies). Margin accretive prior to synergies in respect of the Food business (including Superior Foods). Margin represents EBIT (excluding synergies) divided by sales (including charge through sales) and is based on the Oct-23 LTM results per slide 40. 5. Source: Superior Food management estimates. Metcash NOT FOR DISTRIBUTION OR RELEASE IN THE UNITED STATES 17
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