LionTree Investment Banking Pitch Book slide image

LionTree Investment Banking Pitch Book

Luna Snapshot Summary Trading Valuation (as of 6/13/2016) (Smm, unless indicated) Share Price Market ($) Equity Value Plus: Net Debt @ 3/31/16² Plus: Minority Interests @ 3/31/16 Less: Equity Investments @ 3/31/16³ Gross Enterprise Value Less: Value of Tax Attributes Adj. Enterprise Value EV/ FY 2016A EBITDA (Pre-SBC) FY 2017E EBITDA (Pre-SBC) FY 2016A EBITDA (Post-SBC) FY 2017E EBITDA (Post-SBC) Leverage Net Debt/FY 2017E EBITDA Net Debt / FY 2017E EBITDA (Adjusted for Startup Costs) Credit Ratings Metric (Smm) 118 192 Holder Name MHR Capital Research & Manag, Co. (World Investors) Fidelity Capital Research & Manag. Co. (Global Investors) The Vanguard Group Naya Capital Management UK Ltd. Discovery Communications Liberty Global Kornitzer JCM Top 10 Holders 40 106 Top 10 Shareholders in Luna Shares 30.2 8.8 8.5 7.8 7.4 5.4 5.0 5.0 4.6 87.2 Source: Public company filings, Wall Street research Notes: Gross Multiple 29.6x 18.2x 86.9x 33.0x Mkt Value (Smm) 643 188 180 167 158 116 106 106 98 1,856 Draft Working Materials - Subject to Change $21.25 3,250 788 91 (634) 3,495 (769) 2,726 Adjusted Multiple 23.1x 14.2x 67.8x 25.7x 3.1x 4.8x BB-/Ba3 % OS 19.8% 5.8% 5.5% 5.1% 4.8% 3.6% 3.3% 3.3% 3.0% 2.9% 57.0% FY 2016A Revenue Breakdown ($mm) FY 2016A Revenue by Segment $670, 29% Motion Pictures Television Production $1,678, 71% FY 2016A Revenue by Geography $104, 36% $797, 34% United States Other FY 2016A Contribution Breakdown ($mm) $1,550, 66% $184, 64% Motion Pictures Television Production 1) Based on fully diluted shares outstanding using treasury stock method; convertible debt treated on an as-if converted basis with appropriate dilutive impact to shares outstanding for in the money converts; based on 147.2mm basic shares outstanding, 16.0mm in-the-money options outstanding (at WAEP of $23.83) and 1.6mm RSUS 2) Net debt excludes the value of production loans Equity in affiliates assumes Epix valued at 10.0x multiple based on assumed 2016E EBITDA of $104mm, implying a $322mm value for Luna's 31% stake; assumes TVGN valued at cost of $125mm, Defy LionTree Media Celestial Tiger stakes valued at $65mm; Satum stake based on market prices 3) 4) Includes net present value of difference between Luna actual tax rate given Canadian incorporation vs. peer normalized tax rate, incorporating value of existing NOLS 5) Includes equity income for leverage purposes 17
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