Georgia Capital Shareholder and Market Opportunity Overview slide image

Georgia Capital Shareholder and Market Opportunity Overview

Internally valued EDUCATION BUSINESS VALUATION OVERVIEW VALUE DEVELOPMENT OVERVIEW | 1Q21 (GEL MILLION) Change q-o-q +3.4% LTM EV/EBITDA DEVELOPMENT +44.0% +2.4% +3.2% +10.9% 12.5x 24 119 4 123 (14) 103 (30) 12.5x Enterprise Increase in EV value 31-Dec-20 Enterprise value 31-Mar-21 Investment at cost Net debt Minority interest 2 Equity value 31-Mar-21 31-Dec-20 31-Mar-21 VALUATION HIGHLIGHTS GEL million, unless noted otherwise 31-Mar-21 31-Dec-20 Change Valuation method Multiples³ NMF Enterprise value 123.0 119.1 3.9 EBITDA1 9.8 9.5 0.3 Selected EV/EBITDA multiple 12.5x 12.5x Net debt (14.1) (13.7) (0.4) Equity value 109.0 105.3 3.7 Investments at cost 24.2 16.8 7.4 Total equity value of GCAP's share 103.2 93.0 10.2 Georgia Capital PLC 1. LTM EBITDA used for valuation purposes (at 31-Dec-20 and at 31-Mar-21) includes functional currency adjustment in schools, where applicable. 2. GCAP has different ownership stakes across schools (70-90%). 3. Education was valued internally. The valuation method used was market approach (multiples) cross checked with income approach (DCF). GEORGIA CAPITAL 65
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