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Goldman Sachs Investment Banking Pitch Book

Goldman Sachs > Illustrative Status Quo Financial Analysis Based on 9/21 Case Financial Projections (US$ in millions, except per share amounts) Illustrative Discounted Cash Flow Analysis High unlevered free cash flows during the projection period in the 9/21 Case financial projections drive illustrative DCF share price values that are greater than that of Opal's current share price ■ The revenue growth rate and operating margin assumptions in the 9/21 Case financial projections would need to be meaningfully reduced in order to arrive at illustrative DCF values that are more in line with Opal's current share price FY2015 Revenue % Growth EBITDA (Pre-GAAP Adjustments) % Margin Unlevered Free Cash Flow Illustrative Discount Rate 8.0% 11.0% 14.0% PRELIMINARY CONFIDENTIAL DRAFT-SUBJECT TO CHANGE AFTER FURTHER DILIGENCE AND REVIEW INVESTMENT BANKING DIVISION A in Annual EBIT Margin vs. 9/21 Case (5.0)% (2.5)% Illustrative Discount Rate 8.0% 11.0% 14.0 % FY2013 $57,490 $4,509 80% $2,219 FY2014 $33.94 25.45 20.61 $59.933 42% $4,788 80% $ 2,880 Implied Share Price Perpetuity Growth Rate 1.5% $ 39.45 27,94 21.96 18.06 25.43 $63,232 5.5% $5,451 8.6% $ 3,443 $38.47 27,35 21.56 3.0 % $ 48.27 31.37 23.69 $11.62 19.78 27.94 FY2016 $ 66,567 5.3% $5,872 88% $3,902 Sensitivity Analysis Assuming a 1.5% Perpetuity Growth Rate Implied Share Price Terminal Year & in WC as a % of & in Revenue 10.0% -% $39.45 27.94 21.96 20.0 % $37.49 26.75 21.16 Sensitivity Analysis Assuming a 11% Illustrative Discount Rate and 1.5% Perpetuity Growth Rate Implied Share Price Ain Annual Rev. Growth Rate vs. 9/21 Case (5.01% (2.5)% $9.86 $ 10.70 16.49 23.13 FY2017 $ 68,019 22% $6,005 8.8% $ 4,299 8.9x 6.5 5.1 FY2018 Implied Terminal Year EBITDA Multiple Perpetuity Growth Rate 1.5% 11.1 x 7.6 58 6.1x 7.0 $ 69,562 23% $ 6,099 8.8 % $4,366 11.1 x 7.6 5.8 Terminal Year $ 69,562 $6,099 88% $4,344 Implied Terminal Year EBITDA Multiple & in Annual Rev. Growth Rate vs. 9/21 Case (5.0)% (2.5)% 63x 72 75 10.7 x 7.3 56 3.0% 147 x 92 6.7 Implied Terminal Year EBITDA Multiple Terminal Year A in WC as a % of A in Revenue -% 10.0% <-% 6.5 x 7.3 76 20.0 % 10.3 x 7.1 54 Source: Management and company reports Note: The illustrative discounted cash flow analysis discounts cash flows to 2013 fiscal year end and assumes management's non-GAAP tax rate estimate of 21.0%. Assuming excess offshore cash of $7.0 billion is repatriated and subject to a 35% tax rate, the impact on implied share price is an approximate reduction of approximately $1.40
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