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Tesmec

Investor Presentation May 10, 2023

4055_ip_2023-05-10_511a8cff-8649-46ff-b01d-60d789a7e64f.pdf

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Integrated Solutions Provider

2023.Q1 Results Presentation

    1. Tesmec Group at a glance
    1. Key Market trends & Corporate strategy
    1. 2023.Q1 Business highlights & Results
    1. Outlook
    1. ANNEX

0. Tesmec Group at a glance

PURPOSE

Consolidate the position as a solution provider in the reference markets driven by the trends of energy transition, digitalization, and sustainability.

Vision Mission Value proposition Strategy
To be a technological
in a changing
partner
world
To operate in the
market of
for the
infrastructure
transport of energy,
data and material (oil
and derivatives, gas,
water).
To supply added-value
integrated solutions
for our customers

Innovation

Integration

Internationalization

ENERGY AND DATA TRANSPORT

Tesmec Group at a glance

ENERGY - STRINGING

  • Solutions for power lines construction & maintenance
  • Advanced methodologies for automating jobsite
  • Zero emissions machines

ENERGY - AUTOMATION

  • Telecommunications solutions for HV Grids
  • Grid Management: protection and metering solutions
  • Advanced sensors for fault passage indication, protection and monitoring

+135

choose Tesmec COUNTRIES

75%

EXPORT

  • Catenary lines construction & maintenance
  • Diagnostic vehicles and systems
  • Integrated platform for safe infrastructure

TRENCHER

  • Telecom networks, FTTH & long distance, power cable installation
  • Oil & Gas, Water pipelines
  • Bulk excavation, Quarries & Surfaces mining

1. Key Market trends & Corporate strategy

Sustainability strategic guidelines

Give priority to sustainable innovation and meet the Technical screening criteria of the EU Taxonomy

Set and integrate ESG criteria in the business plan 10th May 2023 7

ACTIONS TO BE PERFORMED

Calculate the environmental impact of the organization and implement actions to reduce it

Commitment to this target

Follow up on the several ongoing initiatives both for employees and for stakeholders

Increase engagement in sustainability practices

Strengthen the organization's governance around sustainability challenges and opportunities

Making every department accountable to sustainability

Sustainability as key growth driver

PRIORITY TOPICS TASKS (in progress or delivered)
Ethic and sustainable
governance

The corporate risk management activity represents a key element of the decision-making
process, including also ESG aspects

Strengthen of the sustainability team in order to properly face the increasing opportunities
Green & digital solutions
Sizing the businesses that are associated with environmentally sustainable economic
activities in compliance with the European Taxonomy Regulation. Disclosure of the proportion
of turnover, capital expenditures (capex) and operational expenditures (opex) that are aligned
for the Taxonomy.

Priority to sustainable innovation, green and safe technologies
Climate Change and
environmental protection

Sharing with the supply chain the commitment in the field of ESG

Actions to correctly manage the use of resources, promoting the reduction of direct and
indirect environmental impacts
Development of local
communities and areas,
enhancement
and protection of people

Several initiatives in the field of the WHP Project (Workplace Health Promotion)

Charity initiatives for local communities and non-profit organizations

Continuous training program for the development of skills and competences and professional
growth of employees

TESMEC economic activities are eligible according the ANNEX I – Climate change mitigation:

  • 3.Manufacturing 3.1 Manufacture of renewable energy technologies
  • 3.3 Manufacture of low carbon technologies for transport
  • 3.6 Manufacture of other low carbon technologies

In 2022 the reported aligned KPI must respect the NEW screening criteria:

  • Make a substantial contribution to one or more of the taxonomy environmental objectives
  • Fulfil the technical screening criteria for each economic activity
  • Respect DNSH principle do no significant harm to the remaining taxonomy objectives
  • Meet minimum social safeguards

Strong commitment to increase the share of aligned KPI with the strategic development in the coming years

2022 is the first year of application of the alignment requirement of the European Taxonomy Regulation. For this reason, the findings are based on currently available information, which may be subject to future revisions also based on the evolution of the legislation.

The share of "taxonomy-aligned" Revenues, Capex and Opex in line with the provisions of Regulation (EU) 2020/852 is out of scope of the limited assurance engagement on the Consolidated Non-Financial Statements of the engaged auditor.

Corporate & Sustainability - Key Facts 2023.Q1

KEY FACTS

  • Drawing the way forward: launch of the new Corporate visual identity and design of a new factory concept
  • Valorization of corporate culture and local communities through "BergamoBrescia 2023" initiatives and corporate volunteering

Launch of new corporate identity: a renewed logo to best reflect the group's mission, based on technological innovation and sustainability

Valorization of corporate culture and territory values by taking part to a list of events and initiatives related to «Bergamo Brescia 2023»

Towards a new factory concept: reshaping spatial and functional organization of processes and workplaces

Launch of new corporate volunteering initiatives and projects among the Italian companies of the Group

Trencher - Key Facts 2023.Q1

KEY FACTS

  • Strengthening the business in USA
  • Continue development and improvement in the electrification and digitalization
  • Launch of the brand new 400 MCT
  • Strengthening the local presence in Middle East

Strengthened and rebound of the business in USA, with new opportunities and focus on fiber optic sector. Participation at the Conexpo 2023 at Las Vegas.

Tesmec continue his steps toward the electrification and digitalization of its products and the energy transition.

Launch of the new 400 MCT, a new trencher that could be equipped with four different attachment

Strengthened the local presence in Middle East with Tesmec Saudi and Tesmec Peninsula, formerly as associated companies and now part of the group.

Energy Stringing - Key Facts 2023.Q1

KEY FACTS

  • Backlog with huge positive impact on growth
  • Push on equipments in key markets
  • New R&D organization and methodology with positive effect on innovative projects launch
  • Participation in main events in Energy sector

a significative backlog is strongly supporting a stable economic growth that is one of key objective of the year.

Positive trend sustained by the supply chain reinforcement and extension.

Projects with a strong innovative focus sustained by new specialized personnel on innovative development streams.

Brand identity reinforcement during the main events of the sector (Elecrama in India and Middle East Energy in Dubai).

Energy Automation - Key Facts 2023.Q1

KEY FACTS

  • Market consolidation with Italian TSO and new opportunities for substation automation solutions with EPCs
  • Penetration of renewables power generation segment with new product CCI and related business model
  • New significant opportunities related to PNRR investments

Market consolidation with Italian DSO and TSO thanks to the reinforcement of the existing contracts, and development of new opportunities and partnerships.

Push on observability and controllability of renewable sources through our new product developments (CCI).

Participation in a main exhibition for the Italian energy sector (K.EY Energy) with focus on renewable sources.

Portfolio evolution from products to integrated solutions: digitalization and energy transition to sustain the business development in domestic and foreign markets.

Rail - Key Facts 2023.Q1

KEY FACTS

  • Internationalization of the Business: > Tesmec speeds up its growth on the international market
  • Technological Product Development:
  • Sustainable vehicles (bimodal & full electric) with zero environmental impacts

  • Artificial Intelligence applied to integrated diagnostic solutions for safety of rail infrastructures

Italy - Final Award of RFI Tender for the supply of 44 railway vehicles with full maintenance service. Tesmec Rail the only bidder that awarded the 2 lots for a total value of € 109 mln.

Tesmec Rail was selected from Confindustria Bari BAT to witness its development & innovation process, confirming its growing strategy.

Egypt - "Green Line" High Speed Rail: Supply of 2 units model OCPD001, part of the innovative "working train" made of 6 rail vehicles to electrify a new double railway line of 660 km.

Israel - Succesfull commissioning of the first multifunction catenary maintenance vehicle supplied to a leading company in the field of civil engineering.

2. 2023.Q1 Business highlights & Results

GROUP (€ mln) 2023.Q1 2022.Q1 Delta
vs.22
REVENUES (1) 57,5 55,9 +2,9%
EBITDA (2) 7,0 8,3 -15,0%
% on Revenues (2) 12,3% 14,8%
EBIT 1,4 2,9
% on Revenues 2,5% 5,3%
Differences in Exchange (3) (1,6) 0,8
% on Revenues -2,8% 1,4%
PROFIT (LOSS) BEFORE TAX (2,5) 2,6
% on Revenues -4,4% 4,6%
NET INCOME/(LOSS) (2,5) 2,0
% on Revenues -4,3% 3,6%
GROUP (€ mln) Mar.31, Dec.31, Delta
2023 2022 vs.22
NFP ante IFRS 16 (4) 117,1 104,3 +12,3%
NFP post IFRS 16 (4) 139,5 128,4 +8,6%
  • (1) Revenues: 3% increase thanks to Energy and Trencher segments (particularly in USA and Middle East)
  • (2) EBITDA: seasonally affected by different mix yielding lower margins, with full-year impact from '22 inflation / increased commercial development costs
  • (3) Negative contribution from ForEx (mostly unrealized) against positive effect in 2022, with increased financial charges due to higher rates / NWC
  • (4) NFP increasing by 11 €M vs. Dec.31, mostly due to higher NWC (ref. 8 €M higher inventories vis-à-vis expectations of growing sales along the year)

Memo: Confirmation of 2023 full-year outlook. First quarter not representative of full-year financials.

2023.Q1 Closing – Business Breakdown (€ mln)

BACKLOG

2023.Q1 Revenues: sales spread over different geographical area

REVENUE BY GEOGRAPHY 2022.Q1

Italy 22,4% Europe 19,1% Middle East 13,4% Africa 5,0% North & Central America 24,8% BRIC &Others 15,3% Italy 30,0% Europe 22,7% Middle East 7,8% Africa 5,7% North & Central America 17,9% BRIC &Others 15,9% 55,9 €M 57,5 €M

ITALY: railway, trencher & energy automation impact USA&EU: trencher impact BRICS: trencher and stringing impact

REVENUE BY GEOGRAPHY 2023.Q1

10th May 2023 19

Recurring: Rental, Projects, Spare Parts, Services (maintenance, revamping & refurbishing, consulting & training), long term backlog (Automation & Rail)

Non recurring: Sales of goods

2023.Q1 EBITDA evolution by BU

At a Group level, EBITDA seasonally affected by different mix yielding lower margins, with full-year impact from '22 inflation / increased commercial-development costs

Mar. '22

Mar. '23

2023.Q1 Financial Results

Financial Information (€ mln) Mar. 31, 2023 Dec. 31, 2022
Net Working Capital 88,6 80,6
of which: inventory 109,7 101,4
Non Current assets 91,2 89,7
Right of use - IFRS 16/IAS 17 20,3 21,9
Other Long Term assets/liabilities 19,3 19,5
Net Invested Capital 219,4 211,7
Net Financial Indebtness 117,1 104,2
Lease liability - IFRS 16/IAS 17 22,4 24,1
Equity 79,9 83,4
Total Sources of Financing 219,4 211,7

Net Invested Capital and Net Financial Position increasing mostly due to seasonal requirement of NWC (Inventory), vis-à-vis expected sales growth along the year

Mar. '23

Dec. '22

2023.Q1 Working Capital evolution

NWC increasing due to higher Inventories (vis-à-vis expectations of growing sales along the year).

Mar. '23 € 88,6 mln

10th May 2023 23 Note: The variations related to the items WIP, Trade Receivables and Other current ass. / liab. have to be considered jointly, due to a mere reclassification of a Rail job-order billed in Jan. '23 but still included in WIP at the end of '22

2023.Q1 Net Financial Position Evolution and Free Cash Flow

€ mln

Dec. '22 -3,1 M€ Free Cash Flow excl. ΔNWC due to seasonal gross cash flow lower than investments of the period Mar. '23

3. Outlook

2020-2023 Business Plan guidelines

2019pf 2020pf 2021 2022 2023
TURNOVER 199,6
M€
172,8
M€
194,3
M€
245,2
M€
>> Significant performance of the Rail segment;
>> Focus on recurring revenues (rental & services)
>> Growth in each business line
>> Continuous price lists variation and review of the medium-long
term contracts (actual context)
280 ~ 290
M€
EBITDA 30,0
M€
22,9
M€
28,1
M€
35,2
M€
>> Better mix of products & systems, premium price policy,
impact of new high margin activities such as rental and hi-tech
solutions
>> Rationalization and standardization of the products portfolio
>> Review of the price lists and the medium-long term contracts
>> Facing the price variation with alternative suppling solutions,
new applications and reversing the cost to the price
45 ~ 50
M€
16.0%~17.0%
NFP 130,0
M€
104,4
M€
121,0
M€
128,4
M€
>> Net working capital improvement and efficiency actions on
inventory
>> Optimization of credit management policies
>> 2020-2023: Cumulated Capex 70/90M€ (including 2021
variation)
Improvement

OUTLOOK 2023

  • Alignment in T.USA, Saudi, Middle East and Qatar, Australia and New Zealand markets
  • Launch of new products and solution
  • Electrification and sustainability focus

USA: Continue development of business opportunities in the US market, especially in fiber optic and mining industries; Saudi, Middle East and Qatar: Strengthening the local presence to provide solutions facing investments in the infrastructure sector of the area. Australia and New Zealand: developing business opportunities in the Australian market by changing business model and focusing on rental, and in the New Zealand market by continuing with current business and focusing on new opportunities in the mining sector.

Focus on developing new products and solutions to leading to a business volume increase.

Focus on the development of sustainable trenching solutions, such as the E-Sidecut and the Greenpose, to reach the zero-emission in urban works.

Energy Stringing – Outlook 2023: Business Guidelines

OUTLOOK 2023

  • Structured dialogue with key players to preserve the position as market leader
  • Big backlog recovery with important orders acquisition
  • Digital transformation
  • Consolidate the worldwide presence & normalization of the supply chain

Mindset fit to the actual customers needs, designing the value chain starting from clearly identified touch points.

Significant orders acquisition with supply chain reinforcement and balanced mix between new products and equipments.

Shift to a digital approach using technologies to pursue a clear and agile relationship market oriented.

Cross collaboration between branches, with local sales network integration and a stronger service department.

Energy Automation - Outlook 2023: Business Guidelines

OUTLOOK 2023

  • Consolidation of existing markets and new tenders participation
  • Business development activities on abroad strategic markets
  • Completion of solution portfolio in terms of products and systems
  • Supply chain management

Market consolidation with Italian utilities, thanks to new technological and future-proof products.

Significant opportunities for smart grid solutions with business development in foreign countries.

Portfolio completion with new development for foreign countries, new product functionalities and transformer protection applications.

Medium-long term forecast planning and supply chain management: increase flexibility with a review purchasing model focused on efficiency.

Rail - Outlook 2023: Business Guidelines

DRIVERS

OUTLOOK 2023

  • > RAIL, THE BACKBONE OF SUSTAINABLE MOBILITY WORLDWIDE: European Green Deal will have beneficial effect on the demand for rail battery/electrical powered vehicles and to support modernization projects in the rail sector (electrification, high speed rail network, advanced safety and signaling systems).
  • > DIGITALIZATION as a key enabler in the rail industry: through the digitalization of operations, systems and infrastructure, rail operators are pursuing several major goals, including SAFETY INCREASE for railway network, especially cross EU project ERTMS, European Rail Traffic Management System.

STRATEGIC GUIDELINES

2nd expected development phase (2023….) «Expected SIGNIFICANT GROWTH in the next 5 years»

NEW INDUSTRIAL ORGANISATION

  • > Electric Transition/ Product electrification
  • > Development of machine learning techniques & use of AI algorithms
  • > International Standards with a dossier of specific documents for each country
  • > Safety Engineering in the industry process with parameter levels as SIL "Safety Integrity Levels".
  • > Delocalization in target areas (Internationalisation)
  • Technological and Service Hub
  • > Evolution of Standards & Directives framework
  • High specilalized capabilities (ETCS)

4. ANNEX

Summary 2023.Q1 Profit & Loss statement - Appendix A

Profit & Loss Account (Euro mln) 2023.Q1 2022.Q1 Delta vs 2022 Delta %
Net Revenues 57,5 55,9 1,6 2,9%
Raw materials costs (-) (22,5) (23,8) 1,3 -5,5%
Cost for services (-) (13,2) (9,7) (3,5) 35,6%
Personnel Costs (-) (16,2) (14,7) (1,5) 10,5%
Other operating revenues/costs (+/-) (2,2) (1,2) (1,0) 80,8%
Non recurring revenues/costs (+/-) - - 0,0 na
Portion of gain/(losses)
from equity investments evaluated
using the equity method
0,4 0,0 0,4 4050,0%
Capitalized R&D expenses 3,2 1,8 1,4 77,8%
Total operating costs (50,5) (47,6) (2,9) 6,0%
% on Net Revenues (87,7%) (85,2%)
EBITDA 7,0 8,3 (1,2) -14,3%
% on Net Revenues 12,3% 14,8%
Depreciation, amortization (-) (5,6) (5,4) (0,2) 3,8%
EBIT 1,4 2,9 (1,4) -47,0%
% on Net Revenues 2,5% 5,3%
Net Financial Income/Expenses (+/-) (4,0) (0,4) (3,6) 896,8%
Taxes (-) (0,0) (0,5) 0,5 -99,0%
Minorities 0,1 0,0 0,1
Group Net Income (Loss) (2,5) 2,0 (4,4) n/a
% on Net Revenues -4,3% 3,6%

Summary 2023.Q1 Balance Sheet - Appendix B

Balance Sheet (€
mln)
2023.Q1 2022
Inventory 109,7 101,4
Work in progress contracts 20,0 25,0
Accounts receivable 56,9 56,2
Accounts payable (-) (79,5) (74,2)
Op. working capital 107,1 108,4
Other current assets (liabilities) (18,5) (27,8)
Net working capital 88,6 80,6
Tangible assets 51,4 51,8
Right of use - IFRS 16/IAS 17 20,3 21,9
Intangible assets 34,0 32,3
Financial assets 5,8 5,6
Fixed assets 111,5 111,6
Net long term assets (liabilities) 19,3 19,5
Net invested capital 219,4 211,7
Cash & near cash items (-) (30,2) (51,0)
Short term financial assets (-) (20,6) (17,2)
Lease liability - IFRS 16/IAS 17 22,4 24,1
Short term borrowing 72,1 80,1
Medium-long term borrowing 95,8 92,3
Net financial position 139,5 128,3
Equity 79,9 83,4
Funds 219,4 211,7

Disclaimer

This presentation has been prepared by Tesmec S.p.A. ("Tesmec", the "Company" or the "Group"). As used herein, "Presentation" means this document, any oral presentation, the question and answer session and any written or oral material discussed or distributed during the presentation. The Presentation comprises written material/slides which provide information on the Company and its subsidiaries. The information contained in this Presentation has not been verified, approved or endorsed by or independently verified by any independent third party. Save where otherwise indicated, the Company is the source of the content of this Presentation. Care has been taken to ensure that the facts stated in this Presentation are accurate and that the opinions expressed are fair and reasonable. However, no representation or warranty, express or implied, is made or given by or on behalf of the Company, or the management or employees or advisors of the Company, or any other person as to the accuracy, completeness or fairness of the information or opinions contained in this document or any other material discussed at the Presentation. None of the Company nor any other person accepts any liability whatsoever for any loss howsoever arising from any use of this Presentation or its contents or otherwise arising in connection therewith.

This Presentation is not intended for potential investors and do not constitute, or form part of, any offer or invitation to underwrite, subscribe for or otherwise acquire or dispose of, or any solicitation of any offer to underwrite, subscribe for or otherwise acquire or dispose of, any debt or other securities of the Company ("Securities") and is not intended to provide the basis for any credit or any other third party evaluation of Securities nor shall it or any part of it or the fact of its distribution form the basis of, or be relied on in connection with, any contract or commitment whatsoever. If any such offer or invitation is made, it will be done so pursuant to separate and distinct documentation in the form of a prospectus, or a translation of the prospectus into English language (a "Prospectus") and any decision to purchase or subscribe for any Securities pursuant to such offer or invitation should be made solely on the basis of such Prospectus and not this Presentation.

This Presentation may contain projections and forward looking statements which are based on current expectations and projections about future events, based on numerous assumptions regarding the Company's and the Company's subsidiaries' present and future business strategies and the environment in which the Company will operate in the future. Any such forward looking statements involve known and unknown risks, uncertainties and other factors which are in some cases beyond the Company's control and which may cause the Company and the Company's subsidiaries actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward looking statements. Further, any forward-looking statements will be based upon assumptions of future events which may not prove to be accurate. Any such forward-looking statements in this Presentation will speak only as at the date of this Presentation and no one undertakes any obligation to update or revise any such forward-looking statements, whether in the light of new information, future events or otherwise. Given the aforementioned risks, uncertainties and assumptions, you should not place undue reliance on these forward-looking statements as a prediction of actual results or otherwise. The information and opinions contained in this Presentation are provided as at the date of this presentation and are subject to change without notice.

This Presentation is not an offer of Securities for sale in the United States or any other jurisdiction. Neither this Presentation nor any part or copy of it may be taken or transmitted into the United States or distributed, directly or indirectly, in the United States as that term is defined in the U.S. Securities Act of 1933, as amended (the "Securities Act"). Neither this Presentation nor any part or copy of it may be taken or transmitted into Australia, Canada or Japan, or distributed directly or indirectly in Canada or distributed or redistributed in Japan or to any resident thereof. Any failure to comply with this restriction may constitute a violation of U.S., Australian, Canadian or Japanese securities laws. The distribution of this Presentation in other jurisdictions may be restricted by law and persons into whose possession this Presentation comes should inform themselves about, and observe, any such restrictions. The Company's Securities have not been and will not be registered under the Securities Act and may not be offered or sold in the United States except pursuant to an exemption from, or transaction not subject to, the registration requirements of the Securities Act.

By attending or receiving this Presentation you agree to be bound by the foregoing limitations and represent that you are a person who is permitted to receive information of the kind contained in this Presentation. Furthermore, by attending or receiving this Presentation you represent being aware of all requirements and limitations provided by applicable securities laws and regulations regarding the distribution and dissemination of information or investment recommendations and you undertake not to breach any of such provisions. None of the Company, or any of their respective affiliates, members, directors, officers, employees or advisors nor any other person accepts any liability whatsoever for any loss howsoever arising from any use of this Presentation or its contents or otherwise arising in connection therewith.

www.tesmec.com

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