Georgia Capital Shareholder and Market Opportunity Overview slide image

Georgia Capital Shareholder and Market Opportunity Overview

Internally valued RENEWABLE ENERGY BUSINESS VALUATION OVERVIEW VALUE DEVELOPMENT OVERVIEW | 1Q21 (GEL MILLION) Change q-o-q 489 19 +3.8% 508 7.9% -1.6% 207 (301) Enterprise value Increase in EV 31-Dec-20 Enterprise value 31-Mar-21 Net debt Equity value 31-Mar-21 VALUATION HIGHLIGHTS GEL million, unless noted otherwise 31-Mar-21 31-Dec-20 Change Valuation method Multiples² NMF Enterprise value 508 489 19 EBITDA1 28.0 27.3 0.7 Selected EV/EBITDA multiple 9.7x 9.7x NMF Investments at cost (EV)³ 235.7 224.6 11.1 Net debt (301.2) (279.4) (21.8) Equity value 206.5 209.9 (3.4) EQUITY FAIR VALUE COMPOSITION AT 31-MAR-21 (GEL MILLION) GEORGIA CAPITAL eslagv 43 Total value 207 164 ■Operational assets Pipeline projects Georgia Capital PLC | 1. Run-rate and LTM EBITDA was used for the calculation purposes for different assets. 2. Renewable Energy was valued internally. The valuation method used was market approach (multiples) cross checked with income approach (DCF). 3. Investments at cost include: Mestiachala and pipeline projects. 62
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