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Investor Presentaiton

4 Converting Earnings Growth Into Strong Cash Flow Generation Profile... Comments ■ Strong conversion of EBITDA into Operating Cash Flow and Free Cash Flow Limited working capital financing needs due to attractive payment terms / long payables, and improved inventory turnover in 2017 Decrease in financing expense on the back of deleveraging and decreasing interest rates ■ Disciplined capex focused on store openings and selective investments in IT & infrastructure; limited maintenance capex requirements Strong Cash Conversion and Returns on Capital 72% 64% 60% Cash Flow (RUBm) DETSKY MIR RETAIL CHAIN 2013 2014 2015 2016 2017 Adjusted EBITDA² 2,771 4,463 6,185 8,203 10 663 Changes in NWC (93) (1,640) (4,300) (362) (1,123) Cash Income Taxes Paid (477)4 (657) (1,190) (1,468) (1,523) Net Finance Expense Paid (507) (795) (1,879) (1,813) (1,645) Other Operating Cash Flow 331 121 505 1,285 708 79% 77% Operating Cash Flow 2,025 1,492 (679) 5,844 7,080 88% 78% 56% 61% 86% Capital Expenditure DC Construction (772) (1,945) (5,308) (1,747) (2,468) (330) (2,842) Store Openings, IT & Maintenance (772) (1,615) (2,465) (1,747) (2,468) 2013 2014 Adj. ROIC¹ 2015 2016 2017 ▪ (Adj. EBITDA LTM - Adj. Capex LTM) / Adj. EBITDA LTM Source: The Group's consolidated financial statements for 2013 under US GAAP and 2014-2017 under IFRS. For the line items and the years presented, there was no difference between the calculation of numbers or presentation under US GAAP and IFRS. Calculated as operating profit LTM, adjusted for the effect of disposal of Yakimanka building in 2014 and LTI bonus payments, incl. Income received from partial termination of employees' right to receive shares under the LTI program, divided by average capital invested. Capital invested is calculated as Net Debt plus total equity/(deficit) minus amounts receivable under a loan granted to CJSC "DM-Finance" and, for the year ended 31 December 2015, the net book value of the building occupied by the Bekasovo distribution centre and its equipment (which was completed in 2015, but was not operational for most of 2015). Free Cash Flow 1,253 (453) (5,987) 4,097 4,612 2 Adj. EBITDA is calculated as profit for the year before income tax, FX gain/loss, gain on acquisition of controlling interest in associate, impairment of goodwill, net finance expense, D&A, adjusted for the one-off effect relating to disposal of the Yakimanka building in 2014, as well as share-based compensation and cash bonuses under the LTI program 3 Adjusted for one-off items. 4 Calculated as Income tax expense plus deferred tax income benefit 23
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