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Cellnex Telecom S.A.

Investor Presentation Mar 1, 2023

1805_rns_2023-03-01_87d24f83-abcc-441a-96d8-edf2a826b329.pdf

Investor Presentation

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Other Relevant information in compliance with article 227 of the Consolidated Text of the Spanish Securities Markets Law, notified to the Spanish National Securities Market Commission

The next chapter of Cellnex's equity story has taken off

Full Year Results January – December 2022

March 1st , 2023

Results January – December 2022

Key highlights

1 On track
to meet the "Next
Chapter" targets

FCF trending to neutral by the end of 2023

Committed to securing BBB-
by S&P (by 2024 the latest) and maintaining BBB-
by Fitch, with
generation of organic growth and efficiencies plan on track

Open to assess opening the capital of subsidiaries to crystallize value and accelerate the path to IG

Executive remuneration structure consistent with new capital allocation framework
Strong organic growth and
2
financial performance

+6% new organic PoPs
vs. FY 2021 with strong progress on BTS programs

Revenues €3,499Mn, +38% vs. FY 2021

Adjusted EBITDA €2,630Mn, +37% vs. FY 2021

2022-2025 efficiency plan on track, with l-f-l Opex
performance significantly below inflation

RLFCF €1,368Mn, +39% vs. FY 2021
2022 –
another year of
3
delivery

New entrants generating organic growth: Iliad in Italy and Digi in Portugal

Key contracts renewed: Telefónica extended for a 30-year period and RTVE for another 5 years

Successful integrations: CK Hutchison UK deal and remedies closed and remedies process in
France on track

Progress on ESG: included in Sustainalytics' 2023 Top-Rated ESG Companies List
4 Building solid foundations for the
future

Fully funded and hedged: c.€4.4Bn liquidity, c.77% debt fixed, with average interest rate in 2023
expected to be in line with 2022 despite current conditions

2025 outlook reiterated –
all operational and financial metrics on track

Cellnex has always listened to all its stakeholders and will remain disciplined, nimble and
committed to its public targets

FY 2022 Business Performance

4

2022 financial performance in line with guidance and 2023 guidance implying a double-digit growth in key metrics

Results January – December 2022

Consistent and solid organic growth generation, with a significant contribution from BTS

PoPs – Total PoPs – Organic Growth

Revenues, Adjusted EBITDA and RLFCF

Revenues +38%, Adjusted EBITDA +37% and RLFCF +39%

Metrics evidence continued strong performance

Jan-Dec Jan-Dec
RLFCF (€Mn) 2021 2022
Infrastructure
Telecom
Services
2
214
,
3
163
,
Broadcasting
Infrastructure
219 224
Other
Network
Services
103 112
Revenues 2
,536
3
,499
+38%
Staff
costs
-208 -254
Repair
and
maintenance
-79 -92
Utilities -159 -283
General
and
other
services
-169 -240
Operating
Expenses
-615 -868
Adjusted
EBITDA
1,921 2
630
,
+37%
%
Margin
without
pass through
79% 81%
of
lease
liabilities
Net
payment
-594 -792
capital
expenditures
Maintenance
-77 -108
Changes
working
capital
in
0 -17
of
Net
interest
payment
-183 -258
Income
tax
payment
-87 -89
dividends
non-controlling
interests
Net
to
0 0
Recurring
Levered
FCF
981 1,368 +39%
capex and
Remedies
BTS
-1
346
,
-2
133
,
Expansion
capex
-233 -350
  • Telecom Infrastructure Services up mainly due to organic growth, BTS programs and acquisitions
  • Revenues up +€963Mn, of which c.€205Mn organic
  • Like-for-like Opex significantly below inflation (1), as a result of the efficiencies program in place
  • Controlled impact from rising energy prices due to hedging and passthrough mechanisms
  • Margin expansion due to operating leverage and change of perimeter
  • Efficient management of leases despite increased perimeter and higher inflation
  • Maintenance Capex as per guidance
  • Interest paid consistent with capital structure in place and coupons payment schedule
  • Taxes paid according to tax payments schedule

Please see the Integrated Annual Report for a comprehensive explanation of APMs

Backup Excel document available on Cellnex's website

(1) Including leases and excluding energy price increases which are passed-through to customers

Recurring Levered Free Cash Flow (RLFCF)

Organic growth impact on RLFCF +21%

€Mn

(1) c.€205Mn organic growth shown on slide 6 correspond to revenues (excluding efficiencies/synergies and Opex)

(2) Including FTTT and MO/CO projects with Bouygues Telecom in France

(3) 1 month CKH Sweden + 1 quarter Play + 5 months T-Infra + 2 quarters CKH Italy + Polkomtel + 10 months Hivory + small M&A + c.1.5 quarter CKH UK – group adaptation costs – UK remedies

(4) Corresponds to the difference between the remaining RLFCF lines below Adjusted EBITDA (mainly payment of leases due to change of perimeter excluding efficiencies, maintenance Capex, change in WC, cash interest, cash tax and dividends to minorities)

Results January – December 2022 7

2021 – 2025 plan: optimization of leases on track

Cellnex's 2021-2025 efficiencies/synergies plan well on track Expected to generate c.€90Mn-€100Mn efficiencies by 2025

  • Rent renegotiation: ground lease fee reduction with small or none initial payments
  • Cash advance: lump sum prepayment for long term leasehold contracts with optional small remaining recurring annual payments
  • Land acquisition: purchase of land or acquisition of freehold rights on land
  • Leases and Capex reduction thanks to two or more anchor tenant networks allowing for decommissioning of redundant sites and a single BTS for more than one anchor tenant simultaneously

Balance sheet and consolidated income statement

Balance Sheet (€Mn) Dec
2021
Dec
2022
Non Current Assets 36,765 41,997
Goodwill
Fixed Assets
Right of Use
Financial Investments & Other Fin. Assets
5,953
26,682
3,346
784
6,718
30,818
3,438
1,023
Current Assets 5,096 2,209
Inventories
Trade and Other Receivables
Cash and Cash Equivalents
Non-current assets held for sale
3
1,167
3,927
0
5
1,166
1,038
51
Total Assets 41,861 44,258
Shareholders' Equity 15,827 15,188
Non Current Liabilities
Borrowings
Lease Liabilities
Provisions and Other Liabilities
23,344
14,911
2,402
6,031
26,785
17,743
2,502
6,540
Current Liabilities 2,690 2,263
Borrowings
Lease Liabilities
Trade and Other Payables
719
504
1,467
141
584
1,539
Liabi assoc with non-current assets held for sale
Total Equity and Liabilities
0
41,861
22
44,258
Net Debt (3) 14,609 19,838
Income Statement (€Mn) Jan-Dec
2021
Jan-Dec
2022
Revenues 2,536 3,499
Operating Expenses -615 -868
Non-recurring expenses
Depreciation & amortization
-176
-1,676
-79
-2,321
Operating Profit 68 230
Net financial profit
Profit of Companies Accounted for Using the Equity
-605
-3
-729
-4
Method
Income tax
154 190

Attributable to non-controlling interests 24 16 Net Profit Attributable to the Parent Company -363 -297

Prudent PPA (1) process leads to maximization of the allocation to fixed assets, whilst ensuring the minimum allocation to goodwill Goodwill unrelated to cash paid over the course of M&A activity (2)

  • The adoption of IFRS 16 helps the leverage comparability among peers, as it equalizes the treatment of both land ownership and the management of ground leases a
  • Strong liquidity position mainly due to cash generated and the issuance of debt instruments

• Net income mostly reflects:

  • D&A charges (prudent PPA process)
  • Net interest increase due to strengthened liquidity position

(1) Purchase Price Allocation; (2) The goodwill arising from business combinations primarily corresponds to the net deferred tax liability resulting from the higher fair value attributed to the net assets acquired compared to their tax base. Please see note 6 in our Consolidated Financial Statements ended 31 December 2022; (3) Net Financial Debt is an alternative performance measure ("APM") as defined in the guidelines issued by the European Securities and Markets Authority on October 5, 2015 on alternative performance measures (the "ESMA Guidelines"). Please see the Integrated Annual Report for a comprehensive explanation of APMs

Results January – December 2022 9

Financial structure as of February 2023

Total available and fully contracted liquidity of c.€4.4Bn

Credit lines fully committed and a wide array of additional funding options available

(1) Includes EUR bonds swapped to GBP

  • (2) Includes USD bonds swapped to EUR
  • (3) Refinancing GBP to EUR

Frequently Asked Questions

Results January – December 2022 11

will trend to the upper end of the range

(1) Initial 2025 Adjusted EBITDA guidance calculated assuming c.2% CPI (vs. c.3% increase in this exercise as per caps in our contracts – delta of c.€80Mn); (2) Remedies are expected to generate a negative Adjusted EBITDA impact in 2025 of c.€120Mn, partly offset by announced re-investments (positive impact of c.€70Mn). Please see slides 14 and 21 in FY 2021 results presentation

(3) €3,400Mn Adjusted EBITDA midpoint guidance 2025 + c.€80Mn (higher inflation vs. initial assumption) – c.€120Mn expected impact from remedies in France and the UK + c.€70Mn positive impact from re-investments = updated midpoint still within range provided (4) Energy pass-through assumption made upon publication of guidance (Feb 2021) unchanged

Results January – December 2022

Lease payments are more intense in H1, particularly during the first quarter as some contracts require payment for the whole period at the beginning of the year

2022 lease cash-out profile

2023 lease cash-out is expected to follow a similar pattern

We recommend the use of Payments of lease instalments (cash impact) when calculating EBITDAaL (EBITDAaL = Adjusted EBITDA – Payments of lease instalments)

Illustrative example: 10-year ground lease contract, €1k annual payment

Frequently Asked Questions What benefits do BTS programs represent for Cellnex?

Contracted growth

  • Cellnex's BTS programs represent contracted growth at signing of the M&A deal
  • Return metrics such as ROIC should be analysed along with the initial M&A deal, as value between the initial upfront consideration and the future BTS Capex might be allocated differently depending on the deal

Densification needs

• MNOs require new sites when there is no alternative in a given location (white spots or improved capacity) 2

High fees

3

1

5

6

  • Same terms as anchor tenants, c.2x typical secondary tenant fee
  • Fees have annual escalators (high visibility on annual increase)

Funding instrument

• BTS allows Cellnex to minimize impact on balance sheet as cash outflows are staggered in time 4

Long-term contract

• BTS programs allow Cellnex to attract tenants over a much longer period of time (e.g. 40 years vs. c.8 years secondary tenants)

Tax deductibility

• BTS programs are an asset deal, therefore fully tax deductible (no goodwill, 100% of the depreciation can be used for tax purposes)

ESG Master Plan in 2022: 100% of progress in actions planning and 93% of progress in implementation

(1) KPIs reported on an annual basis (Q4). Compared to the base year FY20 verified by an external certified entity.

Results January – December 2022

(2) Electricity target (Scope 2) refer to the energy directly managed by Cellnex. Data calculated according to SBT and GHG Protocol methodology applied to the financial perimeter. Intake due to M&A will be included not longer than 3 years after the integration's year according to FY20 perimeter.

(3) According to FY20 perimeter, excluding Edzcom. Intake due to M&A will be included after 3 years after the integration's year.

66%

Target 2022 Q4 status

Frequently Asked Questions Sustainability ratings

Definitions

Please see the Integrated Annual Report for a comprehensive explanation of APMs

Term Definition
Adjusted EBITDA Profit from operations before D&A and after adding back certain non-recurring and non-cash items (such as advances to customers and prepaid expenses). Adjusted EBITDA is an
APM. Please see slide 23 for certain information on the limitations of APMs
Adjusted EBITDA margin Adjusted EBITDA divided by total revenues excluding elements pass-through to customers from both expenses and revenues. Adjusted
EBITDA margin is an APM. Please see slide
23
for certain information on the limitations of APMs
Anchor tenant/customer Anchor customers are telecom operators from which the Company has acquired assets
Backlog Represents management's
estimate of the amount of contracted revenues that Cellnex expects will result in future revenue from certain existing contracts. This amount is based
on a number of assumptions and estimates, including assumptions related to the performance of a number of the existing contracts
at a particular date but do not include
adjustments for inflation. One of the main assumptions relates to the contract renewals, and in accordance with the consolidated
financial statements, contracts for services
have renewable terms including, in some cases, 'all or nothing' clauses and in some instances may be cancelled under certain circumstances by the customer at short notice
without penalty.
Build-to-suit (BTS) Capex Corresponds to committed Build-to-Suit programs (consisting of sites, backhaul, backbone, edge computing centers, DAS nodes or any other type of telecommunication
infrastructure as well as any advanced payment related to it or further initiatives) and also adjacent Engineering Services that
have been contracted with different clients,
including ad-hoc capex eventually required. Cash-in from the disposal of assets (or shares) due to antitrust bodies' decisions are considered within this item. BTS Capex is an
APM. Please see slide 23
for certain information on the limitations of APMs
Customer Ratio The customer ratio relates to the average number of operators in each site. It is obtained by dividing the number of PoPs
by the average number of Telecom Infrastructure
Services sites in the year
DAS A distributed antenna system is a network of spatially separated antenna nodes connected to a common source via a transport medium that provides wireless service within a
geographic area or structure agreed with clients
Expansion Capex Investment related to business expansion that generates additional RLFCF, including among others, decommissioning, telecom site adaptation for new tenants, Engineering
Services and prepayments of land leases. Expansion Capex is an APM. Please see slide 23 for certain information on the limitations of APMs
Engineering Services On request of its customers Cellnex carries out certain works and studies such as adaptation, engineering and design services, which represent a separate income stream and
performance obligation. The costs incurred in relation to these services can be internal expense or outsourced. The revenue in relation to these services is generally recognized
as the capital expense is incurred.
Free Cash Flow Free Cash Flow is defined as RLFCF
after deducting BTS Capex and Expansion Capex (and Engineering Services Capex in the event that is reported under a dedicated
Capex line).
Free Cash Flow is an APM. Please see slide 23 for certain information on the limitations of APMs
Greenfield projects Organic growth projects regarding new telecom infrastructure which are gradually deployed such as new telecom sites, optic fiber, edge computing or DAS, mainly for the use of
Cellnex's anchor tenants, with tower-like characteristics

Definitions

Please see the Integrated Annual Report for a comprehensive explanation of APMs

Term Definition
Maintenance Capex Investments in existing tangible or intangible assets, such as investment in infrastructure, equipment and information technology systems, and are primarily linked to keeping
infrastructures, active and passive equipment, in good working order. Maintenance Capex also includes network maintenance, such us corrective maintenance (interventions
coming from network incidences and preventive visits -e.g. replacement of air conditioning or electric equipment…-), normative maintenance (mandatory inspections due to
regulatory obligations -
e.g. infrastructure certifications, lightning certifications…-
), network renewal and improvements (renewal of obsolete equipment and assets
improvement -e.g. towers reinforcement, batteries renewal, phase out management…-), continuity plans (specific plans to mitigate
risk of infrastructure collapse or failure with
existing services or assets not compliance with regulation), reroofing (solutions to allow landlords roofing interventions and avoid service discontinuity or building repairs
attributable to Cellnex) as well as other non-network maintenance activities, such us business maintenance (infrastructure adaptions for tenants upgrades not managed via
Engineering Services, or capex to renew customer contracts w/o revenues increase), IT systems or repairs and maintenance of offices, as well as Engineering Services.
Maintenance Capex is an APM. Please see slide 23 for certain information on the limitations of APMs.
M&A Capex Investments in shareholdings of companies, significant investments in acquiring portfolios of sites and/or land. M&A Capex is
an
APM. Please see slide 23 for certain information
on the limitations of APMs
MNO Mobile Network Operator
Net Debt Excludes PROFIT grants and loans
New colocations and associated
revenues
Includes new third party colocations as well as further initiatives carried out in the period such as special connectivity projects (please see slide 8 Q320 Results Presentation or
slide 22 Q1 2021 Results Presentation), indoor connectivity solutions based on DAS (please see slide 7 Q120), mobile edge computing (please see slide 7 Q220), fiber backhauling,
site configuration changes as a result of 5G rollout and other Engineering Services
Node A Node receives from the fiber optical signal from several MNOs and transforms it into radio frequency signal to transfer it to antennas after amplifying it. The definition of a
Node is always subject to managements view, and could be reviewed as new configurations might occur following technological developments.
Please note that Nodes that generate revenues for Cellnex but that are not hosted by Cellnex (marketing rights) may be excluded from the Company's reported KPIs
PoP
(Point of Presence)
A customer configuration based on the most typical technological specifications for a site within which the active equipment and
antennas are owned by the customer or by
Cellnex. The definition of PoP
is always subject to management's view, independently of the technology used or type of service such customer provides.
In the 5G/IoT network ecosystem, this definition of PoP
could be reviewed as new customer configurations might also be considered a PoP, especially in relation to new site
adjacent asset classes, subject again to the management's view.
Revenues Revenues correspond to Operating Income excluding Advances to customers (please see note 20a in our Consolidated Financial Statements ended 31 December 2022)
RLFCF Recurring Operating Free Cash Flow plus/minus changes in working capital, plus interest received, minus interest expense paid, minus income tax paid, and minus minorities.
Recurring Leveraged Free Cash Flow ("RLFCF") is an APMs. Please see slide 23 for certain information on the limitations of APMs
TIS Telecom Infrastructure Services

Disclaimer

The information and forward-looking statements contained in this presentation have not been verified by an independent entity and the accuracy, completeness or correctness thereof should not be relied upon. In this regard, the persons to whom this presentation is delivered are invited to refer to the documentation published or registered by Cellnex Telecom, S.A. and its subsidiaries ("Cellnex") with the National Stock Market Commission in Spain (Comisión Nacional del Mercado de Valores). All forecasts and other statements included in this presentation that are not statements of historical fact, including, without limitation, those regarding the financial position, business strategy, management plans, estimated investments and capital expenditures, pipeline, priorities, targets, outlook, guidance, objectives for future operations and run rate metrics of Cellnex (which term includes its subsidiaries and investees), are forward-looking statements. These forward-looking statements involve known and unknown risks, uncertainties and other factors (many of which are beyond Cellnex's control), which may cause actual results, performance or achievements of Cellnex, or industry results, to be materially different from those expressed or implied by these forward-looking statements. These forward-looking statements are based on numerous assumptions regarding Cellnex's present and future business strategies, performance by Cellnex's counterparties under certain of Cellnex's contracts and the environment in which Cellnex expects to operate in the future which may not be fulfilled. No representation or warrant, express or implied is made that any forward-looking statement will come to pass. In particular, this presentation contains information on Cellnex's targets, outlook and guidance, which should not be construed as profit forecasts. There can be no assurance that these targets, outlook and guidance will be met. Accordingly, undue reliance should not be placed on any forwardlooking statement contained in this presentation. All forward-looking statements and other statements herein are only as of the date of this presentation. None of Cellnex nor any of its affiliates, advisors or representatives, nor any of their respective directors, officers, employees or agents, shall bear any liability (in negligence or otherwise) for any loss arising from any use of this presentation or its contents (including any forward-looking statement), or otherwise in connection herewith, and they do not undertake any obligation to provide the recipients with access to additional information or to update this presentation or to correct any inaccuracies in the information contained or referred to herein.

To the extent available, the industry and market data contained in this presentation has come from official or third party sources. Third party industry publications, studies and surveys generally state that the data contained therein have been obtained from sources believed to be reliable, but that there is no guarantee of the accuracy or completeness of such data. In addition, certain of the industry and market data contained in this presentation come from Cellnex's own internal research and estimates based on the knowledge and experience of Cellnex's management in the market in which Cellnex operates, and is subject to change. Certain information contained herein is based on Cellnex's management information and estimates and has not been audited or reviewed by Cellnex's auditors. Recipients should not place undue reliance on this information. The financial information included herein has not been reviewed by Cellnex's auditors for accuracy or completeness and, as such, should not be relied upon. Certain financial and statistical information contained in the presentation is subject to rounding adjustments. Accordingly, any discrepancies between the totals and the sums of the amounts listed are due to rounding.

This presentation is addressed to analysts and to institutional or specialized investors only and should only be read together with the supporting excel document published on the Cellnex website. The distribution of this presentation in certain jurisdictions may be restricted by law. Consequently, persons to which this presentation is distributed must inform themselves about and observe such restrictions. By receiving this presentation the recipient agrees to observe any such restrictions.

Neither this presentation nor the historical performance of Cellnex's management team constitute a guarantee of the future performance of Cellnex and there can be no assurance that Cellnex's management team will be successful in implementing the investment strategy of Cellnex.

Nothing herein constitutes an offer to sell or the solicitation of an offer to purchase any security and nothing herein may be used as the basis to enter into any contract or agreement.

Non-IFRS and Alternative Performance Measures (APMs)

This presentation contains, in addition to the financial information prepared in accordance with International Financial Reporting Standards ("IFRS") and derived from our financial statements, alternative performance measures ("APMs") as defined in the Guidelines on Alternative Performance Measures issued by the European Securities and Markets Authority (ESMA) on 5 October 2015 (ESMA/2015/1415en) and other non-IFRS measures ("Non-IFRS Measures"). These financial measures that qualify as APMs and non-IFRS measures have been calculated with information from Cellnex Group; however those financial measures are not defined or detailed in the applicable financial reporting framework nor have been audited or reviewed by our auditors.

We use these APMs and non-IFRS measures when planning, monitoring and evaluating our performance. We consider these APMs and non-IFRS measures to be useful metrics for our management and investors to compare financial measure of historical or future financial performance, financial position, or cash flows. Nonetheless, these APMs and non-IFRS measures should be considered supplemental information and are not meant to substitute IFRS measures. Furthermore, companies in our industry and others may calculate or use APMs and non-IFRS measures differently, thus making them less useful for comparison purposes.

For further details on the definition and explanation on the use of APMs and Non-IFRS Measures please see the section on "Alternative performance measures" of Cellnex Telecom, S.A. Interim Consolidated Financial Statements and Consolidated Management Report for the twelve-month period ended 31 December 2022 (prepared in accordance with IAS 34), published on 28 February 2023. Additionally, for further details on the calculation and reconciliation between APMs and Non-IFRS Measures and any applicable management indicators and the financial data of the corresponding reported period, please see the backup excel file published today by Cellnex Telecom, S.A. All documents are available on Cellnex website (www.cellnex.com).

Essential information available on the Investor Relations section of Cellnex's website for further details on key items

Q4 2022 Results
Backup Excel File
https://www.cellnex.com/investor-relations/financial-information/#shareholders-investors-quarterly-results
FY 2022 Integrated Annual Report
https://www.cellnex.com/investor-relations/financial-information/#shareholders-investors-financial-reports
FY 2022 Consolidated Annual Financial Statements
https://www.cellnex.com/investor-relations/financial-information/#shareholders-investors-financial-reports

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