Avalara Q2 2022 Financial Analysis slide image

Avalara Q2 2022 Financial Analysis

Avalara's Presentation Is a Dramatic Change of Tone from Analyst Day What Avalara Said Three Months Ago What Avalara Is Claiming Now Why Avalara is a special company Avalara Clear, unified vision to be part of every transaction in the world 2 Unrivaled leader in large global market with low penetration and low churn 3 Partner-based company with three powerful competitive moats Expansion to multi-product platform enlarges market opportunity 5 Resilient business model that performs well in good and challenging times 6 Focus on sustaining high growth while driving operating leverage D Avalara / Vista transaction represents the best outcome for shareholders in our view Avalara Avalara / Vista Transaction Standalone Path $93.50 per share x International rebuild - y/y decline through 2023 ANAR ANALYST DAY VIRTUAL 6 Certain cash value, no risk, attractive valuation Required U.S. GTM transformation to reaccelerate anemic demand generation × High sales and marketing attrition contributing to 2022 sales divot × Required evolution of the executive team to resolve execution challenges and transform operations × Q2 earnings revenue miss and would need to guide down 2022 revenue expectations x Challenging and uncertain macroeconomic backdrop $?? per share "[A]fter 19 years of doing this, we believe transactional tax automation in the US is still roughly 10% penetrated, and even less so globally, leaving many years of runway to compound growth at high rates. And Avalara is a leader in this space, and we believe, is well-positioned to capture more than the fair share of the market opportunity."1 "Now is the right time to sell considering expected degradation of performance and further operating challenges anticipated as a standalone public company resulting in significant downside risk."2 We find it dubious that Avalara went from being a “special company" to a company requiring a “multi-year rebuild” and "evolution of the leadership team" in just three months 1 Source: Avalara Analyst Day, June 28, 2022. 2 Source: Avalara Investor Presentation, filed with the SEC on September 23, 2022. Altair US, LLC
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