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Investor Presentaiton

4 Conservative Financial Policy and Stable Leverage Comments Commitment to a conservative financial policy Fully RUB denominated debt to match RUB revenue Relationships with multiple Russian and international banks Leverage 1,2 as of 31-December-2017 is 1.0x of vs. 4.0x average covenant level across the loan portfolio Weighted average interest rate³ - 10.3% (as of 31 December 2017) Incl. RUB 3bn outstanding bond with fixed annual coupon rate of 9.5 p.p. and a three-year put option Predominantly fixed interest rates across the portfolio No contingent off-balance sheet liabilities 31-December-17 Debt Repayment Schedule (RUBm) 4 635 2018 1 958 2019 6 689 2020 309 2021 DETSKY MIR RETAIL CHAIN Leverage 1,2 dynamics ☐ Detsky Mir provided CJSC "DM-Finance" (Sistema's subsidiary) with the loan to buy out 25% stake from Sberbank in 2013. Most of the loan (RUB4,875m including interest) was repaid in January/February 2016 RUB1.1 bn fully repaid on February 27, 2017 " Total debt-RUB 13.6bn, Net Debt - RUB 10.4bn as of 31-December-2017 1,8x 1,7x 1,4x 1,0x 2013 0,6x 2014 2015 2016 Adjusted Net Debt¹/ Adjusted EBITDA² Weighted average interest rate³ dynamics (%) 2017 12,0% 11,2% 10,5% 10,3% 10,3% 31-Dec-16 31-Mar-17 30-Jun-17 30-Sep-17 31-Dec-17 Source: Company data Note: The Company's consolidated financial statements for 2013 under US GAAP and 2014-2017 under IFRS. For the line items and the years presented, there was no difference between the calculation of numbers or presentation under GAAP vs IFRS. 1 Adjusted Net debt is calculated as total borrowings less cash and cash equivalent / adjusted for the loan issued to CJSC "DM Finance" (Sistema's subsidiary) on 3 July 2013 2 Adj. EBITDA is calculated as profit for the year before income tax, FX gain/loss, gain on acquisition of controlling interest in associate, impairment of goodwill, net finance expense, D&A, adjusted for the one-off effect relating to disposal of the Yakimanka building in 2014, as well as share-based compensation and cash bonuses under the LTI program 3 Calculated on the basis of the weighted interest rates applying to the specified indebtedness (weighted by the principal amount of such indebtedness) as of the dates specified. 25 25
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