Georgia Capital PLC Financial and Operational Report slide image

Georgia Capital PLC Financial and Operational Report

Externally valued¹ 29 CLINICS & DIAGNOSTICS BUSINESS VALUATION OVERVIEW VALUE DEVELOPMENT OVERVIEW | 3Q23 (GEL MILLION) Change q-o-q -3.3% 3.4% -7.5% -8.0% 183 177 (6) 96 (77) (4) Enterprise value 30-Jun-23 Net decrease in EV Enterprise value 30-Sep-23 Net debt inc. Lease liabilities Minority interest Equity value 30-Sep-23 GEORGIA CAPITAL IMPLIED LTM EV/EBITDA DEVELOPMENT² 18.8x 30-Jun-23 12.8x 30-Sep-23 VALUATION HIGHLIGHTS¹ GEL million, unless noted otherwise 30-Sep-23 30-Jun-23 Change 31-Dec-22 Change NET DEBT TO EBITDA (excl. IFRS 16) 7.1x Enterprise value 176.9 183.0 (6.1) 179.9 (3.0) 4.7x3 LTM EBITDA 13.8 9.7 4.1 10.9 2.9 Implied EV/EBITDA multiple 12.8x 18.8x (6.0x) 16.5x (3.7x) <2.5x Net debt incl. lease liabilities (77.3) (74.7) (2.6) (63.8) (13.5) Equity value of GCAP's share 96.1 104.5 (8.4) 112.2 (16.1) 30-Jun-23 30-Sep-23 TARGET Georgia Capital PLC | 1. The independent valuations of the large and investment portfolio companies are performed on a semi-annual basis. In 3Q23, our private large and investment portfolio companies were valued internally by incorporating 3Q23 results, in line with IPEV guidelines and methodology deployed in 1H23 by a third-party independent valuation firm. 2. The forward-looking implied valuation multiple is estimated at 10.1x. 3. LTM EBITDA excludes the gain of GEL 2.9 million from the sale of one of the polyclinics buildings in 3Q23. The net debt includes the receivable of US$ 6.2 million incurred from the sales transaction. 73
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