Georgia Capital Financial Highlights slide image

Georgia Capital Financial Highlights

Private late stage portfolio Water utility business overview Investment rationale Regulated monopoly in Tbilisi and surrounding districts with high entry barriers ■ Sectoral output increasing at a robust growth rate (on average 9.5% in the last 10 years) ■ Stable regulatory environment with fair return on investment ■149MW hydro power plants linked to Water Utility Value creation potential ■ EU harmonization reforms in progress in utilities sector, expected to drive water tariffs up High GDP growth combined with rapid tourism growth drive high demand from corporates Energy market deregulation positively affecting electricity sales price Upside opportunity from efficiency gains Stable dividend distribution capacity Existing assets WACC of 15.99% for the first regulation period (2018-2020) Effect of new consumers on the market 13.6 TWh 6% 1st May 2019 13.6 TWh 20% GEORGIA CAPITAL ■ Direct consumers' demand ■Direct consumers' with own generation ■Distribution companies 79% 65% ■ Export ■ System Losses Electricity market deregulation, effective from May 2019 enabled the company to immediately increase the selling price per KWh by at least 1.5x Efficiency gains (2019) Net book value WACC Return on assets New CAPEX Elevation kWh/m3 Depreciation Level 4 2.3 1 0.1% I ■ Independent regulator - GNERC¹ ■ New tariff setting methodology since August, 2017 3-year tariff setting period I Level 3 2.2 3.6% Total operating Metering program and grid rehabilitation works focused on higher elevation zones Down from 16% in 2014 expenses Level 2 0.8 9.9% ■ The WSS tariffs in Tbilisi have increased by 23.8% for residential customers and decreased by 0.4% for legal entities, serving as a first step towards gradually unifying WSS tariffs Level 1 0.4 33.6% Allowed revenue Down from 49% in 2014 Level 0 0.0 52.8% Up from 35% in 2014 % of total water supply (1) Georgian National Energy and Water Supply Regulatory Commission (GNERC) is an independent body that regulates the utilities market. Page 34
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