Strategic rationale for the acquisitions slide image

Strategic rationale for the acquisitions

Leverage impact of acquisitions and equity raising Metcash expects pro forma DLR1 to be 1.16-1.19x6, which is within its target leverage range Oct-23 LTM pro forma DLR1 (Leverage profile) Target DLR range: 1.0x to 1.75x 0.26x 0.85x 0.59x 0.79x- 0.82x 1.64x- 1.67x (0.48x) 1.16x- 1.19x DLR2 Net Debt Adjustments³ Adjusted DLR Acquisitions Adjusted DLR Equity Raise including Acquisitions 5,6 Pro forma DLR6,7 • Following the Acquisitions & Equity Raising, Metcash expects to have balance sheet capacity to fund additional growth opportunities that deliver on Metcash's strategic priorities: Pro forma DLR is expected to be 1.16-1.19x6 Average net debt is expected to add a further 0.33x- 0.37x on a pro forma Oct-23 LTM basis Metcash remains committed to maintaining a strong financial position in line with its capital management framework Metcash expects that the Acquisitions will generate solid operating cashflows Future investment and funding for other growth initiatives will be evaluated separately and against Metcash's capital allocation framework 1. 23 2. 3. 4. Debt Leverage Ratio ('DLR', calculated as Net Debt/ Underlying EBITDA (post-AASB16) less depreciation of ROU assets). DLR has been calculated based on the Oct-23 pro forma financial information included on slide 40, except for the post earn-out basis analysis outlined in footnote 6. The DLR calculations on this slide exclude synergies. DLR of 0.59x represents Metcash's actual DLR for the 12 months ended October 2023 (Oct-23 LTM), based on the closing net debt of $329.4m. Net Debt Adjustments comprise pro forma adjustments for the following transactions which occurred after Oct-23: A) The acquisition of an additional 15% ownership interest in Total Tools Holdings Pty Ltd in November 2023 for $101.5m and B) the net investment of $41.1m related to the Total Tools JV Reset and Corporate Store Divestment which were executed in December 2023 (both as reported as subsequent events at 1H24). Adjusted DLR of 0.85x represents Metcash Oct-23 LTM DLR plus the Net Debt Adjustments. 5. Adjusted DLR including Acquisitions of 1.64x includes the total Acquisition EV of $536.2m (excluding payment of the Superior Food contingent earn-out), transaction costs of $19m and Underlying EBITDA (post-AASB16) less depreciation of Right-Of-Use (ROU) assets of $45.5m for Superior Food, $10.7m for Alpine Truss and $14.1m for Bianco (all excluding synergies). 6. 7. 8. The lower and higher DLR range reflects the EV and Underlying EBITDA (post-AASB16) for Superior Food on a pre and post earn-out basis (with the post earn-out scenario assuming $48.1m of Underlying EBITDA (post-AASB16) for FY24E less depreciation of ROU assets for Superior Food). The higher range DLR reflects the post-earnout basis. Pro forma DLR of 1.16x represents the Adjusted DLR including Acquisitions, plus the Equity Raising Placement of $300m (excludes any proceeds raised under the SPP). Metcash has a seasonal working capital cycle, which results in fluctuations in net debt. Metcash's average net debt over the 12-month Oct-23 LTM period (prior to the Net Debt Adjustments, Acquisitions and Equity Raise) was $533.3m, which was $203.9m higher than the Oct-23 closing net debt of $329.4m. Melcash NOT FOR DISTRIBUTION OR RELEASE IN THE UNITED STATES 41
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