Pet Retail Market and Valuation Outlook slide image

Pet Retail Market and Valuation Outlook

Appendix 23 100 23. "What if?" Analysis (A) Accretion/Dilution Analysis Earnings Per Share Petz Net Earnings Cobasi Net Earnings Pro Forma Net Earnings Petz Shares O/S Cobasi Share O/S Pro Forma Shares O/S Petz EPS Cobasi EPS Pro Forma EPS Accretion/Dilution % change We understand that in a highly pulverized sector, the possibility of a merger between the two most prominent players is exceptionally high, given that both today represent only 13.4% of the market share (in this case, CADE won't be barrier). Thus, we decided to simulate a merger between Petz and Cobasi as a brainstorming exercise. Together the brands would have 292 stores, with exceptional bargaining power with suppliers and a high capillarity in the state of São Paulo, which would help facilitate the national expansion plan, with an opening of 60-80 stores per year. In addition, we see many synergies in this merger, a cost-cutting of Cobasi's veterinary services, implementation of private label at Cobasi, as well as cuts with SG&A. Therefore, we made some assumptions to project the merger. First, we considered that both brands should be maintained independently, given the relevance of both in the national scenario. The second point was to assume a 100% stock merger, given that this is the most likely scenario to occur, with the Cobasi's management staying in the NewCo. Finally, we thought that Cobasi should grow at the same pace as Petz in this expansion across the country. 75 50 25 0 Source: Company's Data; Diário Oficial; Team 7 21E 22E 23E 24E 25E 26E 27E 28E 29E 30E 95,635 163,597 218,914 314,025 435,002 554,588 653,361 761,977 880,238 960,707 88,854 115,623 154,850 187,460 259,664 342,403 419,134 491,245 629,247 712,248 225,673 348,570 471,193 628,660 863,576 1,108,382 1,328,742 1,557,740 1,853,536 2,049,875 393,991 434,991 434,991 434,991 434,991 434,991 434,991 434,991 434,991 434,991 30,274 30,274 30,274 30,274 30,274 30,274 30,274 30,274 30,274 30,274 424,265 465,265 465,265 465,265 465,265 465,265 465,265 465,265 465,265 465,265 0.2 0.4 0.5 0.7 1.0 1.3 1.5 1.8 2.0 2.2 2.9 3.8 0.5 0.7 87 5.1 6.2 8.6 11.3 13.8 16.2 20.8 23.5 1.0 1.4 1.9 2.4 2.9 3.3 4.0 4.4 0.3 0.4 0.5 0.6 0.9 1.1 1.4 1.6 2.0 2.2 119.1% 99.2% 101.2% 87.2% 85.6% 86.9% 90.1% 91.1% 96.9% 99.5% Google Trends Brands Recognition Petz -Cobasi 100 11/16 09/17 07/18 05/19 03/20 01/21 New Co. Stores Distribution
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