Evercore Investment Banking Pitch Book slide image

Evercore Investment Banking Pitch Book

Financial Projections and Preliminary Valuation Detail - Sensitivity Case Discounted Cash Flow Analysis - Sensitivity Case Sisecam Wyoming EBITDA Less: Tax Depreciation and Amortization² EBIT Less: Cash Taxes³ EBIAT Plus: Tax Depreciation and Amortization Less: Capital Expenditures Less: Changes in NWC Sisecam Wyoming Unlevered Free Cash Flow SIRE Interest in Sisecam Wyoming SIRE Share of Sisecam Wyoming Unlevered Free Cash Flow Less: SIRE G&A SIRE Unlevered Free Cash Flow EBITDA Multiple / Perpetuity Growth Rate Implied Terminal Value Present Value of Terminal Value @ 8.5% Discount Rate Plus: Present Value of Unlevered Free Cash Flow @ 8.5% Discount Rate Implied Enterprise Value Less: Net Debt as of December 31, 2022 (SIRE's 51% Share) Implied Equity Value SIRE LP Units Outstanding Implied SIRE LP Unit Value Unit Price Sensitivity Analysis WACC 7.5% 8.0% 8.5% 9.0% 9.5% 4.25x $21.76 21.18 20.64 20.12 19.63 Terminal Exit Multiple 5.50x 6.75x $24.67 $27.50 24.11 23.48 22.89 22.32 26.90 26.33 25.65 25.00 2023 E $177.8 (594.2) ($416.4) ($416.4) 594.2 (25.6) 0.4 $152.6 51.0% $77.8 (4.0) $73.8 8.00x $30.33 29.66 29.01 28.37 27.69 2024E For the Years Ending December 31, 2025E 2026E $182.0 (58.0) $124.0 (7.3) $116.6 58.0 (26.1) 15.7 $164.2 51.0% $83.8 (4.0) $79.8 9.25x $33.16 32.41 31.69 30.98 30.29 $151.5 (51.4) $100.1 WACC (5.9) $94.2 51.4 (26.7) 8.2 $127.1 51.0% $64.8 (4.0) Confidential - Preliminary and Subject to Change $60.8 7.5% 8.0% 8.5% 9.0% 9.5% ($ in millions, except per unit amounts ts) $146.6 (48.9) $97.7 (7.2) $90.5 48.9 (27.3) 0.8 $112.8 51.0% $57.5 (4.0) $53.5 --% $26.68 25.23 23.83 22.58 21.46 2027 E $149.6 (47.1) $102.5 (7.6) $94.9 47.1 (27.9) (9.8) $104.3 51.0% $53.2 (4.0) $49.2 2028E 26.18 24.70 23.34 22.12 $146.4 (50.5) $95.9 (7.1) $88.8 50.5 (28.6) (1.0) $109.7 51.0% $55.9 (4.0) $51.9 Perpetuity Growth Rate 0.5% $27.79 1.0% $29.07 27.26 25.69 24.19 22.86 Exit Multiple $70.6¹ 6.8x $476.8 292.3 $590.8 $531.8 $26.33 298.5 (59.0) 20.2 1.5% $30.57 Perpetuity Growth 28.52 26.75 25.15 23.69 $146.4 (28.6) $117.8 (43.6) $74.2 28.6 (28.6) $74.2 51.0% $37.8 (4.0) $33.8 1.0% $455.8 279.4 $577.9 $518.9 $25.69 2.0% $32.34 29.98 27.97 26.25 24.63 Source: SIRE Financial Projections 1. 51% of Sisecam Wyoming EBITDA less $4.0 million SIRE G&A 2. 2023E tax DD&A assumes 100.0% bonus depreciation calculated as the midpoint of the enterprise value range plus 80.0% bonus depreciation on 2023E capital expenditures; bonus depreciation phase-down on capital expenditures in 2024E (60.0%), 2025E (40.0%) and 2026E (20.0%) 3. Assumes unitholder tax rate of 29.6% from 2023E to 2025E and 37.0% thereafter 4. Includes 2.0% general partner interest, economically equivalent to 399,000 LP Units at current quarterly distribution EVERCORE 46 ŞİŞECAM
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