Pilulka's Market Expansion and Innovation slide image

Pilulka's Market Expansion and Innovation

7 ABSTRACT FROM RESEARCH REPORT The research report was prepared by Jiří Staník of Helgi Analytics ("Analyst"). The Helgi Library. Analyst is authorized by the Prague Stock Exchange The Analyst determined the value of the Company based on: Revenues multiple of comparable traded companies Discounted cash flow (DCF) a) b) The revenues multiple of comparable companies in Western Europe implies a valuation of Pilulka at CZK 555-676 per share However, unlike Pilulka, Shop Apotheke Europe and DocMorris operate on markets where gradual deregulation of online sale of prescription drugs is being implemented - these companies are thus able to cannibalize the traditional brick-and-mortar pharmacy market more quickly and achieve faster and more profitable growth. To account for these differences, the Analyst applies a 20% discount to the above valuation based on revenues multiples of comparable companies the resulting valuation implies a value of Pilulka in the range of CZK 444-541 per share - The valuation based on discounted cash flows indicates a value of the Company at CZK 450-550 per share. Assuming gradual deregulation of online prescription drugs sales after 2027 on already penetrated markets, the Analyst assumes a current value of Pilulka at CZK 580-680 per share Comparison of the outputs of different valuation techniques used by Analyst Valuation per Pilulka's share (in CZK), assuming successful execution of the SPO and delivery of the indicated business plan (1) Comparable companies Revenues multiple (2) Comparable companies Discounted revenues multiple (2) - Discounted cash flows (DCF) 400 500 | 600 700 The comparable traded companies are a) Shop Apotheke Europe, b) DocMorris (formerly Zur Rose Group) and c) Talea Group Shop Apotheke Europe and DocMorris operate on markets where gradual deregulation of online sale of prescription drugs is being implemented (Germany, Switzer- land, the Netherlands, etc.) If we use revenues multiples of peers as a "benchmark", the value of Pilulka would be in the range of CZK 555-676 per share Given the lack of a legal framework governing the online sale of prescription drugs in the markets where Pilulka operates and other business model related differences, the Analyst applied a discount of 20% to the above valuation based on revenues multiple of comparable companies The basis for the DCF valuation is the business plan until 2026 prepared by the Company's management. The period 2026 to 2032 is forecasted by the Analyst according to his own assumptions The light pink rectangle indicates the upside potential of ca CZK 130 per share following the gradual deregulation of online prescription drugs sales after 2027 in the markets where Pilulka operates Note: (1) The amount of funds raised from the SPO, net of transaction costs, should amount to at least CZK 236m (2) Valuation range based on average EV / revenues of Shop Apotheke Europe, DocMorris and Talea Group between 2023 and 2026 24 +pilulka
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