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Investor Presentaiton

• Why Invest in Aecon? POSITIONED TO HARNESS OPPORTUNITIES THAT ARE EXPECTED TO COME WITH THE TRANSITION TO A NET ZERO ECONOMY Favourable Demand Environment * Diversified & Resilient Business Model Shareholder Value Creation CONSOLIDATED* CONSTRUCTION CONCESSIONS $4.8B $4.7B TOTAL REVENUE* NEW AWARDS* $6.2B BACKLOGⓇ ADJ. EBITDA*@ $141M $92M $89M (at Sep 30, 2023) OPERATING PROFIT** $242M $54M $177M Significant level of infrastructure investment underway across Aecon's focus areas Positive population and immigration dynamics helping to drive demand Transition to net zero economy creating opportunities in both public and private sectors Canada's exposure to resources sector driving additional demand in private sector Significant opportunities through Inflation Reduction Act (IRA) and Bipartisan Infrastructure Law (BIL) in the U.S. Historically, government investment in infrastructure has been a key source of stimulus in economic slowdowns • . Diversified projects by geography, sector, contract size and type in Construction segment • ~900 discrete projects underway with average project size $25 million • Growing number of projects in Concessions portfolio • • Recurring revenue base adds further stability and growth opportunity to business mix 54% of Q3 2023 TTM revenue from non-fixed price contracts versus 49% of Q3 2022 TTM revenue Positioned to harness expected opportunities linked to sustainability and the transition to a net zero economy • • 9% 10 YEAR DIVIDEND CAGR 60% OF 2022 REVENUE TIED TO SUSTAINABILITY PROJECTS# 71% OF BACKLOG TIED TO SUSTAINABILITY PROJECTS#& History of regular dividend increases ACQUISITIONS 8 IN THE ENERGY TRANSITION Strategic investment in Aecon Utilities in Q3 2023 by Oaktree to drive growth across utility end-markets in Canada and the U.S. and valuing Aecon Utilities at $750M (~ 9.3x TTM Adjusted EBITDA multiple) Strategic disposition of Aecon's Transportation East ("ATE") business in Q2 2023 at a ~8 - 9x TTM Adjusted EBITDA multiple @2 Growth in Concessions and O&M portfolio provides future revenue generating opportunities Focused on sustainability, including 30% GHG reduction target on an intensity basis by 2030 as compared to 2020 and net zero target by 2050 Q3 2023 Trailing Twelve Months ("TTM"). * Consolidated operating profit includes gains related to the sale of Aecon Transportation East ("ATE") ($36.5 million) and the sale of a 49.9% interest in the Bermuda International Airport concessionaire of $139 million, including a fair value remeasurement gain of $80.4 million on Aecon's 50.1% retained interest in the concessionaire, reported in the Concessions segment. + After corporate costs and eliminations. ACCON Compound Annual Growth Rate ("CAGR") of annual dividend from 2013 to 2022. & September 30, 2023 This is a non-GAAP financial measure. Refer to page 2 in this presentation. Σ Represents the implied $750 million enterprise value for Aecon Utilities divided by Q2 2023 TTM Adj. EBITDA of $80.4M. 2 Represents the implied $235 million enterprise value divided by 2022 Adj. EBITDA. # Sustainability projects help to preserve and protect the environment, but also help to preserve the ability of society to sustain itself. Including but not limited to projects that: reduce emissions, support the transition to a net-zero economy, support clean water use and conservation, and reduce/recycle waste. * Strategic, tuck-in acquisitions made over the past four years related to clean energy and transition to a net zero economy through decarbonization. * Intensity based targets are based on economic output and represent tonnes of CO2 per million dollars of revenue. 3
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