Capital Raising and Conversion Example for DIG slide image

Capital Raising and Conversion Example for DIG

CAPITAL RAISING Illustrative return scenarios based on sensitising the IPO valuation Worked example scenario -1 Illustrative IPO valuation ($M) 40 50 60 | 70 80 90 100 + Pre-IPO primary raise ($M) 5.00 5.00 I 5.00 5.00 5.00 5.00 5.00 L Interest accrued @ 8.0% ($M) | 0.40 0.40 0.40 0.40 0.40 0.40 I 0.40 + Principal value of notes at IPO ($M) 5.40 5.40 5.40 5.40 5.40 5.40 5.40 I I Conversion price based on valuation cap ($) T 0.10 0.10 0.10 0.10 0.10 0.10 0.10 I Conversion price based on 25% discount to IPO price ($) T 0.07 0.09 0.11 0.13 0.15 0.17 0.19 | Conversion price ($) 0.07 0.09 0.10 | 0.10 0.10 0.10 0.10 I Effective discount to IPO price (%) -25% -25% I -29% -39% -47% -53% -58% I I Shares issued to noteholders (M) 77.52 59.41 51.54 51.54 51.54 51.54 51.54 | IPO price ($) 0.09 0.12 0.15 I 0.17 0.20 0.22 0.25 Value of noteholders' position at IPO ($M) 7.20 7.20 7.64 I 8.92 10.19 11.46 12.74 I I + IRR to noteholders' 44%2 44%² 53% 78% 104% 129% 155% dig The Discount to the IPO price & additional interest protects noteholders in the event of lower valuations at IPO The Valuation Cap in the worked example provides noteholders with upside at IPO Note: This worked example is a simplification of a potential outcome for pre-IPO investors in DIG. All data expressed as SA, unless specifically stated otherwise. All figures rounded to 2 decimal places. The IRR to noteholders is calculated based on the following formula: IRR = (Value of noteholders' position at IPO) / (Pre-IPO primary raise) - 1 (on the basis of exactly a 1 year hold) 1.The minimum 44% return is based on $5.4m of Notes ($5M face value + $0.4M interest (8%x$8Mx1 year)), converting at a 25% discount to the IPO price - i.e. $5.4M/(1-0.25) = $7.2M. 44% = $7.2M/$5M-1 Page 30
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