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7C Solarparken AG

Earnings Release Apr 20, 2011

6_rns_2011-04-20_21bdbf7d-7cb6-490e-b45b-3def44df13f5.pdf

Earnings Release

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14 February 2011 COLEXON Energy AG FIRST BERLIN Equity Research

COLEXON ENERGY AG

GERMANY / RENEWABLES

Primary Exchange: Frankfurt Bloomberg symbol: HRP ISIN: DE0005250708

UPDATE

RATING: Buy PRICE TARGET: €3.40 RETURN POTENTIAL: 98.3% RISK RATING: High

PROFIT WARNING DUE TO PROJECT DELAYS

COLEXON Energy AG has issued a profit warning for 2010. Instead of an adjusted EBIT of €13-15m the company now expects only €9-11m. We reduce our estimates for 2010 and the following years. The price target is lowered to €3.40 (previously: €5.10). As the stock remains undervalued we keep our Buy rating.

Profit warning for 2010 COLEXON reduced its adjusted EBIT guidance to €9-11m (before: €13-15m). The main reason is the delay of 3 projects in Italy and the write-off of project rights due to uncertain legislation regarding state funding for PV.

Feed-in tariff (FIT) reductions in various countries hit project sales and margins COLEXON looks set to suffer from FIT reductions in France, Germany, Italy and Spain as project selling prices and margins will be reduced. Currently, it remains uncertain whether some projects in France which COLEXON developed can be built. We have reduced our 2011 EBIT margin projection for the project business to 4% from 5%.

Trading sales and margins turn south In the past COLEXON generated high trading margins by selling premium thin film modules (segment EBIT margin 9m 2010: 13.1%). The massive increase in (Chinese) crystalline module capacity and lower demand due to the various FIT cuts will lead to module oversupply, which will reduce COLEXON's trading margins more than previously anticipated. We have reduced our segment EBIT margin estimate to 5% down from 9.5%.

FINANCIAL HISTORY & PROJECTIONS

2007 2008 2009 2010e 2011e 2012e
Revenue (€m) 85.37 142.75 117.18 198.00 201.00 205.00
Y-o-y growth 37.2% 67.2% -17.9% 69.0% 1.5% 2.0%
EBIT (€m) 0.22 12.17 17.82 -53.44 10.14 10.81
EBIT margin 0.3% 8.5% 15.2% -27.0% 5.0% 5.3%
Net income (€m) -0.28 7.24 5.63 -65.24 1.55 1.99
EPS (diluted) (€) -0.06 1.42 0.59 -3.87 0.09 0.12
EV / Sales (x) 1.9 1.1 1.4 0.6 0.6 0.6
EV / EBIT (x) 740.7 13.1 9.0 n.a. 11.5 10.9
P/E (x) n.a. 1.2 2.9 n.a. 19.1 14.3
DPS (€) 0.00 0.00 0.00 0.00 0.00 0.00
Yield 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
FCF (€m) -12.86 1.01 20.61 -11.44 0.69 -1.98
Net gearing 22.0% 20.0% 109.9% 163.9% 158.0% 156.0%
Liquid assets (€m) 4.74 2.60 32.26 22.95 24.63 24.65

RISKS

Risks include but are not limited to unfavourable changes in the regulatory environment, project risks, and financing risks.

COMPANY PROFILE

COLEXON Energy AG is a solar company with a broad range of downstream activities such as project development, module and components trading, own plant operation and solar services. The company is based in Hamburg, Germany, and as of 30 September 2010 had 127 employees.

TRADING DATA

Closing price (11.02.11) €1.72
Shares outstanding 17.74m
Market capitalisation €30.42m
52-week range €1.58 / 3.81
Average volume (12 months) 34,493

STOCK OVERVIEW

COMPANY DATA (as of 30 September 2010)

Liquid assets (incl. securities) €12.99m
Current assets €68.17m
Intangible assets €8.73m
Total assets €255.56m
Current liabilities €51.62m
Shareholders' equity (incl. minorities) €55.79m

SHAREHOLDERS

DKA Consult 5.0%
Synerco 12.0%
Others 12.0%
Own shares 5.0%
Freefloat 66.0%

Analyst: Dr. Karsten von Blumenthal, Tel. +49 (0)30 - 80 93 96 85

Only insignificant increase in own plant operation capacity in 2011e A lower operating cash flow resulting from the lower EBIT means less cash is available to increase the own plant operation business. The 9m 2010 operating cash flow was €-12m. Despite the cash inflow of €9m from the sale of 13 MW of COLEXON's own plant portfolio in Germany we forecast a negative operating cash flow of €-5.3m for 2010. As cash is needed to pre-finance projects we now assume that only a few MW will be added to the own plant operation business. We forecast an own plant portfolio capacity of 42.4 MW in 2013. Our original projection of an additional 15 MW in 2011 will only be reached if the company raises further capital. We therefore reduce our segment sales estimate to €14.9m and the segment EBIT estimate to €6.9m.

Reduction of estimates We reduce our 2010 adjusted EBIT estimate to €10m (previously: €14.2m). However, we only slightly reduce our sales estimate as our prior estimate was too conservative. We also reduce our estimates for 2011 and the following years (see table).

Valuation remains attractive although short-term trigger is missing Our sum-ofthe-parts valuation yields €2.00 per share for the project/trading/service business and €1.40 per share for the own plant operation segment. The new price target is €3.40 (old: €5.10). We reiterate our Buy rating.

2010E 2011E 2012E
All figures in €m old new change old new change old new change
Sales 200.30 198.00 -1.1% 218.10 201.00 -7.8% 237.50 205.00 -13.7%
EBIT -49.15 -53.44 - 14.11 10.14 -28.1% 16.67 10.81 -35.1%
Margin (%) -24.5% -27.0% - 6.5% 5.0% - 7.0% 5.3% -
Net income -60.95 -65.24 - 4.14 1.55 -62.5% 5.15 1.99 -61.4%
Margin (%) -30.4% -33.0% - 1.9% 0.8% - 2.2% 1.0% -
EPS diluted (€) -3.62 -3.87 - 0.25 0.09 -64.0% 0.31 0.12 -61.3%

CHANGE OF ESTIMATES

Table 1 Source: First Berlin

Report
No.:
Date of
publication
Previous day
closing price
Recommen
dation
Price
target
Initial
Report
4 November 2010 €2.23 Buy €5.40
2 11 November
2010
€2.32 Buy €5.40
3 6 January 2011 €2.05 buy €5.10
4 Today €1.72 Buy €3.40

FIRST BERLIN RECOMMENDATION & PRICE TARGET HISTORY

Dr. Karsten von Blumenthal First Berlin

Equity Research GmbH

Mohrenstraße 34 10117 Berlin

Tel. +49 (0)30 - 80 93 96 85 Fax +49 (0)30 - 80 93 96 87

[email protected] www.firstberlin.com

FIRST BERLIN POLICY

In an effort to assure the independence of First Berlin research neither analysts nor the company itself trade or own securities in subject companies. In addition, analysts' compensation is not directly linked to specific financial transactions, trading revenue or asset management fees. Analysts are compensated on a broad range of benchmarks. Furthermore, First Berlin receives no compensation from subject companies in relation to the costs of producing this report.

ANALYST CERTIFICATION

I, Dr. Karsten von Blumenthal, certify that the views expressed in this report accurately reflect my personal and professional views about the subject company; and I certify that my compensation is not directly linked to any specific financial transaction including trading revenue or asset management fees; neither is it directly or indirectly related to the specific recommendation or views contained in this research. In addition, I possess no shares in the subject company.

INVESTMENT RATING SYSTEM

First Berlin's investment rating system is five tiered and includes an investment recommendation and a risk rating. Our recommendations, which are a function of our expectation of total return (forecast price appreciation and dividend yield) in the year specified, are as follows:

STRONG BUY: Expected return greater than 50% and a high level of confidence in management's financial guidance BUY: Expected return greater than 25% ADD: Expected return between 0% and 25% REDUCE: Expected negative return between 0% and -15% SELL: Expected negative return greater than -15%

Our risk ratings are Low, Medium, High and Speculative and are determined by ten factors: corporate governance, quality of earnings, management strength, balance sheet and financing risk, competitive position, standard of financial disclosure, regulatory and political uncertainty, company size, free float and other company specific risks. These risk factors are incorporated into our valuation models and are therefore reflected in our price targets. Our models are available upon request to First Berlin clients.

Up until 16 May 2008, First Berlin's investment rating system was three tiered and was a function of our expectation of return (forecast price appreciation and dividend yield) over the specified year. Our investment ratings were as follows: BUY: expected return greater than 15%; HOLD: expected return between 0% and 15%; and SELL: expected negative return.

ADDITIONAL DISCLOSURES

This report is not constructed as an offer to sell or the solicitation of an offer to buy any security in any jurisdiction where such an offer would be illegal. We are not soliciting any action based upon this material. This material is for the general information of clients of First Berlin. It does not take into account the particular investment objectives, financial situation or needs of individual clients. Before acting on any advice or recommendation in this material, a client should consider whether it is suitable for their particular circumstances and, if necessary, seek professional advice. The material is based upon information that we consider reliable, but we do not represent that it is accurate or complete, and it should be relied upon as such. Opinions expressed are our current opinions as of the date appearing on this material only; such opinions are subject to change without notice.

Copyright © 2008 First Berlin Equity Research GmbH. All rights reserved. No part of this material may be copied, photocopied or duplicated in any form by any means or redistributed without First Berlin's prior written consent. The research is not for distribution in the USA or Canada. When quoting please cite First Berlin as the source. Additional information is available upon request.

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