Strategic rationale for the acquisitions slide image

Strategic rationale for the acquisitions

1. 2. 3. 4. Alpine Truss ALPINE TRUSS Roof Truss Wall Frame Floor Truss Business overview One of Australia's largest Frame & Truss operations, operating since 2002 Located in Wangaratta, Victoria (35,000m² site) Well equipped, well run operation with a long history of capital investment Services small to large volume builders across Victoria and Southern New South Wales • Strategic rationale Frame & Truss is a key element of 'Whole of House' growth strategy Enables access to house plans at beginning stages of build Provides access to previously under-represented Victoria and Australian Capital Territory Frame & Truss markets Enhanced integration strengthens customer proposition Ability to add scale with minimal additional capex Attractive Frame & Truss margins Extends IHG's network of Frame & Truss operations across Australia to 24 (of which 12 are wholly owned by Metcash or partly owned under joint venture)4 Transaction highlights EV of $64.0m2, which implies: 6.0x Underlying EBITDA before expected annualised synergies³ 4.8x Underlying EBITDA including expected annualised synergies³ Expect to deliver $2.7m of annualised (run-rate) synergies at the end of year 2 post completion From broadening the 'whole of house' offer to IHG network, purchasing scale and shared services Key financials (pro forma Oct-23 LTM)1 Sales $46m Underlying EBITDA (pre-AASB16) $10.6m (23.0% margin) Pre synergies Underlying EBIT (post-AASB16) $10.5m (22.8% margin) Pre synergies Expected annualised synergies (at end of year 2) $2.7m Refer to slide 40 for further details regarding the pro forma financial information, which reflects results for Oct-23 LTM. Further details of the purchase price are included in Appendix A. The implied acquisition multiple (before expected annualised synergies) of 6.0x is calculated based on the total EV of $64.0m divided by underlying EBITDA (pre-AASB16) of $10.6m (Oct-23 LTM). The implied multiple (including expected annualised synergies) of 4.8x is based on underlying EBITDA (pre-AASB16) of $13.3m (Oct-23 LTM). There are 22 Frame & Truss sites in the existing network, and there will be 24 sites after the addition of the Bianco and Alpine Truss sites. Post acquisition, 12 of these sites will be joint venture/company owned and 12 will be independently owned. Melcash NOT FOR DISTRIBUTION OR RELEASE IN THE UNITED STATES 33
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