Investor Presentaiton
EML Payments H1 FY2022 Financial Results
Underlying EBITDA to Underlying NPATA
UNDERLYING
EBITDA
$26.9m
4%ONPCP
26,863
(5,603)
(3,580)
(329)
235
(202)
(4,322)
13,130
EBITDA
Underlying Depreciation & Share Based
Amortisation
Payment
Non Cash
Amortisation on
FV Bond
Finance
Costs
Borrowing
Costs
Other Income
/Expense
Gain on
Cashflow
Hedge
FV on Financial
Assets
/Liabilities
Ταχ
Acquisition Underlying
Costs
NPATA
Underlying
EBITDA
Depreciation & Share Based
Amortisation Payment
Non Cash
Amortisation on
FV Bond
Finance
Costs
Borrowing
Costs
Other Income
/Expense
Gain on
Cashflow
Hedge
Operating Performance
26,863
(5,603)
(3,580)
(329)
235
(202)
FV on Financial
Assets
/Liabilities
Ταχ
(4,322)
Acquisition
Costs
Underlying
NPATA
13,062
Costs in relation to CBI matter
provided & incurred
(12,659)
3,558
Statutory profit reconciliation
14,204
Acquisitions related expenses
(14,159)
8,555
(3,580)
(989)
989
(3,015)
2,686
(202)
543
(19)
(2,350)
235
(543)
19
1,585
(2,508)
2,508
3,961
UNDERLYING
NPATA
$13.1m
6% ON PCP
31
က
Depreciation & Amortisation
60.4% of D&A relates to the AASB3 fair
value uplift for acquired intangibles.
- Operating D&A of $5.6m replaced by ongoing
investment in internally generated software of $4.9m
Share Based Payments
Solely related to executive short term and global
long term incentive plans. Included in NPATA.
Finance Costs
Mostly relates to unwinding the discount on
contingent consideration owing on acquisitions.
- Includes interest on unsecured vendor
loans falling due in 2023 & 2024.
- Includes costs related to the Group's
syndicated debt facility.
1
NPAT: Net Profit after TaxView entire presentation