Partnership with GO-TO and Equity Raising Presentation slide image

Partnership with GO-TO and Equity Raising Presentation

Executive summary (cont.) • Overview of the Partnership BWX has entered into a Share Purchase Agreement to acquire a 50.1% controlling interest in Go-To Skincare ("Go-To") for approximately $89m ($177m on a 100% EV basis) ('Purchase Price') on a cash-free and debt-free basis ("Partnership" or "Transaction") • The transaction represents a FY2021 EV/EBITDA acquisition multiple of 14.9x pre-synergies and 11.9x post-synergies¹ • Go-To Skincare • Financial impact and synergies Founded by Zoë Foster Blake, one of the country's most respected beauty experts, in 2014, Go-To is an Australian skin care range that provides simple, trusted and effective skin care to the masstige market The portfolio also comprises Bro-To for boys and men and award-winning plant-based skin care for babies and kids, Gro-To Underpinning the success of Go-To to date in addition to its best-in-class value proposition and loyal customer following, with over 1 million followers² of the brand via social media and >62,000 members in its newly launched loyalty program Go-To has a demonstrated track record of exceptional growth, delivering FY21 revenue of $36.8m and EBITDA of $11.6m³, representing a three year CAGR of 50% and 39%, respectively Expected to be mid-single digit Earnings per Share ("EPS")4 accretive on a FY21 pro-forma basis (pre-synergies) and double digit EPS accretive on a FY21 pro-forma basis post $3m of potential synergies in the first full financial year of the Partnership Identified $3m of synergy potential in the first full financial year of the Partnership driven by an improvement to COGS, including raw material, packaging and various procurement benefits Further opportunity to accelerate international growth and unlock scale benefits leveraging BWX's e-commerce capability to accelerate e- commerce in new markets outside of Australia, specifically the US, UK and Canada STRICTLY CONFIDENTIAL Notes: 1. FY21 EBITDA of $11.9m is unaudited and presented post-AASB 16. 2. Across both Go-To and Zoë Foster Blake's social media accounts. 3. EBITDA is presented on a pre-AASB 16 basis and is normalised for a small number of one-off and non-recurring items. 4. Presented post-AASB 16, on an underlying basis for BWX. Before amortisation of acquired intangibles, one-off implementation costs of synergies and one-off transaction costs. The impact of purchase price accounting has not been completed and which will impact future amortisation charges. The FY21 EPS calculation excludes certain items recorded in BWX reported NPAT which are considered non recurring, such as the acquisition related benefit of $6.9m, other non-recurring gains and expenses and the impact of the SPP. The impact of tax on these items has not been included in the EPS calculations. 5. $3m of potential synergies represents amount of pre-tax earnings attributable to BWX shareholders. 9
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