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Investor Presentaiton

October 12, 2021 VITROMEX: VALUATION GBM VITROMEX VALUATION AND IMPLICIT VALUE OF GISSA'S DRAXTON Implicit valuations for GISSA's Auto Parts business (Draxton) seem attractive, even when valuing Vitromex at a discount to industry M&A transactions. The following exercises show an estimated EBITDA of Vitromex at different capacity utilization rates and EBITDA margins. Then, we use these figures to get its equity value from a relative valuation (EV/EBITDA target), based on the range of valuations at which our sample of M&A transactions (on slide 65) took place. Lastly, we derive the equity value of Vitromex and Cinsa (GISSA's Houseware division at ~8x EV/EBITDA) from GISSA's current enterprise value to arrive at an implicit valuation for Draxton. From this exercise we conclude that Draxton seems very attractive when trading at a 2-3.7x EV/EBITDA, considering it is a growing auto parts business shielded against the electric vehicle revolution. This approach backs our opinion that the market is severely punishing Vitromex's operations. Vitromex EBITDA (USD Million) Vitromex Capacity Utilization Rates Vitromex Equity Value (USD Million) Vitromex Capacity Utilization Rates Draxton Implicit EV/EBITDA (2021e) Vitromex Capacity Utilization Rates EBITDA Mg. 75% 85% GBMe 9.0% 11.0% 14.0% GISSA's target range 16.0% 18.0% 58222 15 16 18 20 23 26 29 223 26 29 33 12233 95% 18 29 37 CLEAR UPSIDE RISKS TO OUR PRICE TARGET FOR GISSA Vitromex EV/EBITDA Target 75% 85% 95% 6.5x 95 107 120 7.0x 124 141 158 7.5x 170 192 215 8.0x 207 235 262 8.5x 247 280 313 Vitromex EV/EBITDA Target 75% 85% 95% 6.5x 3.7x 3.6x 3.5x 7.0x 3.4x 3.3x 3.2x 7.5x 3.1x 2.9x 2.7x 8.0x 2.8x 2.6x 2.4x 8.5x 2.5x 2.2x 2.0x The exercise above clearly shows that, at current GISSA prices (P$29/share), there is significant upside potential due to a misunderstanding of the value of Vitromex, with a -16% market share in Mexico. More importantly, our 2021 price target for GISSA (P$42/share) considers that Vitromex achieves an EBITDA margin of 9% in perpetuity. Hence, if the company attains a better margin than that, our valuation would need to be updated to reflect the greater FCF generation from those new levels of profitability. GBM 2021 GISSA Price Target per Share P$42 P$43 P$44.5 P$46 P$47.5 Upside risk to current valuation from the strategy to improve Vitromex's profitability Vitromex Perpetual 9% 10% 12% 14% 16% EBITDA Mg. LAMOSA/CERAMIC: THE ROAD TO GROWTH IS PAVED WITH TILES. | 57
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