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Earnings Release Aug 4, 2022

4145_ip_2022-08-04_bfa51af0-d7de-44dc-8640-59d718855572.pdf

Earnings Release

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H1 2022 results

August 4th, 2022

Business Highlights Andrea Mangoni, CEO

A very strong H1 2022

Very strong
financial
performance
in H1 2022

1

2

3

  • Gross Revenues of €271m (+6.7% YoY)
  • EBITDA ex NRI of €84m (+14.9% YoY)
  • EBITDA ex NRI margin of 30.9% (vs 28.7% in H1 2021)
  • Net Income ex NRI of €23m (+71.9% YoY)

Resilient collections despite macro slowdown

  • Collections of €2.8bn above H1 2021 (+3.7% YoY)
  • Collection Rate of 4.2% as of Jun-22 (LTM), broadly in line with FY 2021 level

Spain turnaround accelerating

  • Spain H1 2022 EBITDA well ahead of budget
  • May and June saw the highest monthly performance in terms of REO sales since 2018
  • Legal Services and SME business units set up and in proactive origination mode
  • Won servicing mandate on €300m portfolio from specialised investor
  • Successful sale of asset with BidX1 (achieved 30% success rate for portfolios with limited traction in the past)

Significant progress on other key activities

  • doTransformation plan progressing well in terms of both investments and savings
  • Fitch improved credit rating outlook to "Positive" (confirmed BB rating)
  • Admitted to STAR segment of Euronext Milan, Mediobanca initiated research coverage
  • Sustainalytics improved ESG rating to "Low Risk"

4

Very strong financial performance in H1 2022

Notes:

1) Excluding from H1 2021 the €4m capital gain realised from the sale of Relais notes

2) EBITDA ex NRIs margin for H1 2021 and excluding €4m capital gain realised from the sale of Relais notes stands at 27.5%

4 H1 2022 results

Resilient collection performance despite macro headwinds

5 H1 2022 results

Collections resilience through cycles

Spain turnaround accelerating

1 Financial
performance
Spain H1 2022 EBITDA well ahead of budget


On track to achieve EBITDA target for FY 2022
2 Collections
Strong REO sales in H1 2022
May and June saw the highest monthly performance in terms of REO sales since 2018

NPL collections mostly impacted by Sareb off-boarding
3 Sareb NPL portfolio offboarded on July 1st, 2022. REO portfolio to be offboarded in Oct-22


Reorganisation costs likely to be lower than €15m
4 Clients
diversification
Won servicing mandate on €300m portfolio from new investor in Spain
5 New initiatives
Legal Services and SME business units set up and in proactive origination mode

SME business running first pilot with new banking client

Looking to sign the first sizeable mandate with key client in for Legal Services

Actively pitching UTP / Early Arrears capabilities to banks
6 BidX1 Successful sale of real estate assets in Spain through BidX1 (on portfolios with limited previous traction)

Continuing our virtuous growth path, covering all fronts

  • Fitch improved outlook to "Positive"
  • Long-Term IDR affirmed at "BB"
  • "Positive" outlook reflects the expectation of
  • Continuing growth of doValue's franchise
  • Further diversification by customer and geography

  • Sustainalytics upgrade

  • From Medium Risk to Low Risk (Jul-22)
  • Steady improvement in rating since 2020
  • Upgrade driven by improvements on
  • ESG Governance
  • Diversity & Inclusion
  • Privacy
  • Cybersecurity
  • Attention to people and to the environment

Credit Rating ESG Rating STAR Segment

  • Admitted to Euronext Milan STAR segment
  • Mediobanca (Specialist) Initiation of Coverage

STAR segment promotes visibility of SMEs

  • More than 70 companies
  • Approx. €50 billion market cap
  • Commitment to strict criteria in transparency and governance

Strong intake of new GBV

Note:

1) Of the €1.1bn UniCredit GACS, approx. €500m represents new GBV for doValue (the reminder was already part of doValue's GBV)

Sustained pipeline

Pipeline evolution (€bn) Comments

  • Current pipeline of approx. €21bn
  • REV portfolio in Italy (€8bn) awarded to other bidder in Jun-22, expectation of low profitability of contract
  • Ariadne portfolio in Greece (€5bn) temporarily put on hold, might come back next few quarters with a different perimeter (split in different portfolios)
  • doValue evaluating all pipeline projects
  • Pipeline expected to intensify in H2 2022

Financial Results Manuela Franchi, General Manager and CFO

Financial highlights

Item H1 2021 H1 2022 Delta Comments
GBV €160bn €150bn -6.0%
Decrease in GBV mainly driven by disposals in Italy and Spain
(indemnity fee received)
Collections €2.7bn €2.8bn +3.7%
Sareb portfolio (c. €21bn) to be deducted from GBV in Q3 and
Q4 2022
Increase in Collection and Collection Rate driven by post
Collection Rate 3.7% 4.2% +0.5 p.p. COVID normalisation, GBV mix and early signs of productivity
gains (doTransformation)
Gross Revenues €254.2m €271.2m +6.7%
Increase in Gross Revenues mainly driven by strong NPL
collection performance, more favourable GBV mix and higher
Net Revenues €222.1m €237.9m +7.1% revenues from ancillary activities

Excluding €4m Relais
capital gain in H1 2021, Gross Revenues
increase is +8.4% and EBITDA ex NRIs increase is +21.5%
EBITDA ex NRIs €72.9m €83.7m +14.9%
Increase in EBITDA mainly driven by higher growth in Gross
Revenues and cost discipline on HR side
EBITDA ex NRIs margin 28.7% 30.9% +2.2 p.p.
Limited NRIs at c. €1.3m at EBITDA level

Increase in Net Income ex NRIs driven by increase in EBITDA,
Attributable Net Income ex NRIs €13.5m €23.3m +71.9% lower D&A, lower provisions partially compensated by higher
taxes and minorities
Net Debt €387.8m €461.2m +18.9% Increase in Net Debt in LTM driven by BidX1 acquisition

(€10m), share buy-back (€5m), Tax Claim payment (€33m),
Capex plan and 2022 dividend payment
Financial Leverage 2.4x 2.2x +0.2x Leverage increase in Q2 2022 mainly driven by dividend

payment and NWC, partially already normalised in Jul-22

Gross Book Value

Gross Book Value (€bn)

  • Inflows from existing clients: €1.0bn
  • New mandates (onboarded in H1 2022): €7.5bn (mainly related to Project Frontier in Greece and two GACS in Italy)
  • Collections / Sales: €2.8bn with Collection Rate of 4.2% (broadly in line with FY 2021 Collection Rate but above H1 2021)
  • Net write-offs: €1.9bn (split c. 60% collection / c. 40% write-off)
  • Disposals: €3.4bn (mainly related to Italian and Spanish portfolios, indemnity fee received)
  • Mandates secured and not yet onboarded as of Mar-22: €4.6bn
  • €650m Marina in Cyprus, c. €1.5bn of portfolios in Greece, €2.2bn portfolio in Cyprus, €300m portfolio in Spain
  • Sareb NPL €10bn portfolio already off-boarded as of July 1st, 2022. Sareb REO €11bn portfolio to be off-boarded in Oct-22

Gross Revenues

Operating Expenses

Operating Expenses ex NRIs (€m) Comments

% of Gross
Revenues
149 % of tot % of tot 154 % of Gross
Revenues
10%
1%
6%
24
3
15
16%
2%
10%
17%
2%
11%
27
3
17
10%
1%
6%
42% 107 72% 69% 107 39%
H1 2021 HR
IT
RE
SG&A
H1 2022
  • Reduction in OpEx as % of Gross Revenues (from 59% to 57%)
  • Increase in EBITDA margin (from 28.7% from 30.9%)
  • Growth in OpEx in absolute terms by +3%
  • Mainly driven by increase in IT and SG&A costs due to doTransformation and Iberia re-organization

Lower HR costs as a % of Gross Revenues (from 42% to 39%)

  • Flat HR costs in absolute terms
  • Strong effort in containing HR costs despite post-COVID normalisation
  • Higher IT and SG&A costs as % of Gross Revenues (from 15% to 16%)
  • Mainly related to the transformation projects
  • Stable Real Estate costs as % of Gross Revenues (at 1%)

Notes:

1) Excluding from H1 2021 the €4m capital gain realised from the sale of Relais notes, the ratio of Operating Expenses ex NRIs to Gross Revenues stands at 60%

doTransformation plan well on track

EBITDA

EBITDA ex NRIs increase by +15%

  • Excluding €4m Relais capital gain in H1 2021 growth of +22%

Italy EBITDA ex NRIs growth at +81%

  • Excluding €4m Relais capital gain in H1 2021 growth of +143%
  • Revenue Growth amplified by continued reduction in OpEx

Hellenic Region EBITDA ex NRIs growth at +20%

  • Revenues growth partially offset by OpEx increase (Frontier FTE integration)

Iberia EBITDA ex NRIs decrease by -66%

  • Reduction in Gross Revenues of -9% compounded by 6% increase in OpEx
  • Increased in OpEx mainly related to doTransformation project, partially offset by reduction in HR costs

Regional Performance (H1 2022)

doValue
Group
Italy Hellenic
Region
Iberia
Collections €2.8bn €0.8bn
(31% of tot)
€0.8bn
(27% of tot)
€1.2bn
(42% of tot)
Collection Rate 4.2% 2.5% 5.0% 7.1%
Gross Revenues €271m €96m
(35% of tot)
€101m
(37% of tot)
€75m
(28% of tot)
EBITDA ex NRIs €84m €29m
(35% of tot)
€50m
(59% of tot)
€5m
(6% of tot)
EBITDA margin
ex NRIs
31% 30% 49% 7%

Notes:

1) Collections exclude curing

2) Collection Rate calculated on the basis of GBV in stock for the LTM Jun-22

18 H1 2022 results

Net Income

  • Net Income growth of 161% Year-on-Year
  • Higher EBITDA (+€9.5m)
  • Lower D&A (-€7.3m)
  • Lower Provisions for Risk and Charges (-€4.4m)
  • Partially offset by higher taxes (+€5.6m) and higher minorities (+€1.3m)

Approx. €1.0m of NRIs (post taxes and minorities)

  • Approx. €1.3m negative item above EBITDA (mainly consultancy costs)
  • Approx. €0.5m negative item (pre taxes and minorities) below EBITDA, as negative items related to redundancy plans and litigations were partly offset by an insurance claim repayment

Cash Flow in H1 2022 (€m)

H1 2022 H1 2021
EBITDA €82.4m €72.9m
Capex €(9.7)m €(7.0)m
Adj. for accrual on share based payments €3.4m €0.6m
Delta NWC €(37.5)m €(7.9)m
Delta other assets and liabilities €(44.6)m €(21.8)m
Taxes €(6.0)m €(2.4)m
Financial charges €(12.7)m €(13.0)m
Financial assets investments / (divestments) €1.9m €(20.3)m
Dividends paid to shareholders €(36.6)m €(18.9)m
Net Cash Flow €(59.4)m €22.8m

Cash absorption of €59m in H1 2022

  • Increase in Capex (vs H1 2021) related to doTransformation plan
  • Cash absorption due to NWC of €38m vs Dec-21 mainly due to timing of payment of part of Q2 2022 fees (portion of Q2 2022 fees in Italy and in Greece paid during the month of Jul-22). NWC already released >€15m of cash in Jul-22
  • Cash absorption due to change in other asset & liabilities of €45m mainly driven by portion of Eurobank H1 2022 fees already paid in 2021 as well as leasing payments (below EBITDA), VAT payments and redundancies (below EBITDA)
  • Dividend payment to shareholders of €36.6m (€0.50 dividend per share translates into €39.5m total dividend and €2.9m dividend yet to be claimed by shareholders)
  • Cash flow generation (in particular NWC and delta other assets and liabilities) to partially normalise in H2 2022
  • Expected total net cash flow generation for H2 2022 of > €30m

Financial Structure

Final Remarks Andrea Mangoni, CEO

An attractive investment proposition in current markets

1 Attractive dividend policy
Committed to DPS growth of 20% per annum in 2021-2024 (starting from DPS of €0.50 for 2021)
More than 35% of current market cap returned in the next 3 years as dividends
2 No direct exposure to
Russia / Ukraine

Managed loans are mostly secured to domestic real estate located in Southern Europe
Less than €20m of GBV related to Russian / Ukrainian borrowers (in Greece / Cyprus)
3 No short term exposure
to interest rates in
financing structure

Current debt made of fixed coupon bonds (€265m / 2025 @ 5% coupon, and €300m / 2026 @ 3.375% coupon)
No refinancing needs before 2025
4 Limited exposure to
inflation in the cost
structure

Pure servicing business, HR makes 69% of cost base (IT 11%, real estate 2% and SG&A 17%)
Mild link of cost base to inflation
5 Gross Book Value mostly
secured to real estate
assets

Approx. 73% of GBV is secured (vs 23% being unsecured) and mostly backed by real estate assets
Real estate is good medium term inflation hedge, supporting collection performance
6 Potential increase in NPEs In addition to post-COVID flows (already expected to materialise in 2022), the current dramatic situation in
Ukraine and the sanctions affecting Russia, coupled with macro slowdown, inflation and rising interest rates, will
most likely add more pressure to certain corporate sectors and households in Southern Europe leading to
increased NPE formation

Guidance for 2022 in line with CMD targets

Item Actual Results
2021
Guidance
2022
Comments
Gross Revenues €572m €555-565m
Growth of c. 4% excluding Sareb and gains on Relais
/ Mexico
EBITDA ex NRIs €201m
(35% margin)
€190-195m
(34% margin)
Growth of c. 13% excluding Sareb and gains on Relais
/ Mexico
Attributable Net Income ex NRIs €51m €45-50m
Reflecting marginal reduction in EBITDA vs 2021
Financial Leverage 2.0x
at the end of 2021
~ 2.2x
at the end of 2022

Cash flow generation in 2022 to be absorbed by
doTransformation
capex, change in NWC and other assets &
liabilities, Sareb NRIs and Dividend paid in May-22
Dividend per Share1 €0.50 per share
(paid in May-22)
€0.60 per share1 In line with Business Plan 2022-2024 target of at least 20%

CAGR in Dividend per Share in 2021-2024

Confident to achieve top end of the 2022 guidance ranges

Note:

1) Dividend per Share for 2022 subject to Board of Directors approval as well as to Shareholders approval

24 H1 2022 results

Appendix

Management income statement

Servicing Revenues:
246,399
232,396
14,003
6%
o/w: NPE revenues
207,051
193,427
13,624
7%
o/w: REO revenues
39,348
38,969
379
1%
Co-investment revenues
754
4,134
(3,380)
(82)%
Ancillary and other revenues
24,029
17,666
6,363
36%
Gross revenues
271,182
254,196
16,986
7%
NPE Outsourcing fees
(11,841)
(15,336)
3,495
(23)%
REO Outsourcing fees
(14,657)
(11,308)
(3,349)
30%
Ancillary Outsourcing fees
(6,800)
(5,439)
(1,361)
25%
Net revenues
237,884
222,113
15,771
7%
Staff expenses
(107,046)
(106,780)
(266)
0%
Administrative expenses
(48,431)
(42,446)
(5,985)
14%
Total "o.w. IT"
(17,405)
(14,901)
(2,504)
17%
Total "o.w. Real Estate"
(3,100)
(3,282)
182
(6)%
Total "o.w. SG&A"
(27,926)
(24,263)
(3,663)
15%
Operating expenses
(155,477)
(149,226)
(6,251)
4%
EBITDA
82,407
72,887
9,520
13%
EBITDA margin
30%
29%
2%
6%
Non-recurring items included in EBITDA¹⁾
(1,312)
(3)
(1,309)
n.s.
EBITDA excluding non-recurring items
83,719
72,890
10,829
15%
EBITDA margin excluding non-recurring items
31%
29%
2%
8%
Net write-downs on property, plant, equipment and intangibles
(30,986)
(38,316)
7,330
(19)%
Net provisions for risks and charges
(2,302)
(6,746)
4,444
(66)%
Net write-downs of loans
241
386
(145)
(38)%
Profit (loss) from equity investments
-
-
-
n.s.
EBIT
49,360
28,211
21,149
75%
Net income (loss) on financial assets and liabilities measured at fair value
(500)
(543)
43
(8)%
Net financial interest and commissions
(14,057)
(13,553)
(504)
4%
EBT
34,803
14,115
20,688
147%
Non-recurring items included in EBT²⁾
(1,839)
(6,275)
4,436
(71)%
EBT excluding non-recurring items
36,642
20,390
16,252
80%
Income tax for the period
(8,173)
(2,561)
(5,612)
n.s.
Profit (Loss) for the period
26,630
11,554
15,076
130%
Profit (loss) for the period attributable to Non-controlling interests
(4,339)
(3,007)
(1,332)
44%
Profit (Loss) for the period attributable to the Shareholders of the Parent Company
22,291
8,547
13,744
n.s.
Non-recurring items included in Profit (loss) for the period
(567)
(5,350)
4,783
(89)%
O.w. Non-recurring items included in Profit (loss) for the period attributable to Non-controlling interest
418
(357)
775
n.s.
Profit (loss) for the period attributable to the Shareholders of the Parent Company excluding non-recurring items
23,276
13,540
9,736
72%
Profit (loss) for the period attributable to Non-controlling interests excluding non-recurring items
3,921
3,364
557
17%
Earnings per share (in Euro)
0.28
0.11
0.17
n.s.
Earnings per share excluding non-recurring items (Euro)
0.29
0.17
0.12
73%

¹⁾ Non-recurring items in Operating expenses include the costs of consultancies related to business developement projects

²⁾ Non-recurring items included below EBITDA refer mainly to (i) termination incentive plans, to (ii) charges for an ongoing arbitration, (iii) insurance reimbursements, with (iv) related tax effects

Management balance sheet

Condensed Balance Sheet 6/30/2022 12/31/2021 Change € Change %
Cash and liquid securities 121,080 166,668 (45,588) (27)%
Financial assets 59,786 61,961 (2,175) (4)%
Property, plant and equipment 35,468 34,204 1,264 4%
Intangible assets 536,030 545,225 (9,195) (2)%
Tax assets 158,273 152,996 5,277 3%
Trade receivables 228,110 206,326 21,784 11%
Assets held for sale 10 30 (20) (67)%
Other assets 14,098 17,226 (3,128) (18)%
Total Assets 1,152,855 1,184,636 (31,781) (3)%
Financial liabilities: due to banks/bondholders 582,244 568,459 13,785 2%
Other financial liabilities 74,905 76,017 (1,112) (1)%
Trade payables 57,966 73,710 (15,744) (21)%
Tax liabilities 112,915 113,060 (145) (0)%
Employee termination benefits 8,710 10,264 (1,554) (15)%
Provisions for risks and charges 39,490 44,235 (4,745) (11)%
Other liabilities 97,437 104,888 (7,451) (7)%
Total Liabilities 973,667 990,633 (16,966) (2)%
Share capital 41,280 41,280 - n.s.
Reserves 84,868 96,299 (11,431) (12)%
Treasury shares (4,340) (4,678) 338 (7)%
Profit (loss) for the period attributable to the Shareholders of the Parent Company 22,291 23,744 (1,453) (6)%
Net Equity attributable to the Shareholders of the Parent Company 144,099 156,645 (12,546) (8)%
Total Liabilities and Net Equity attributable to the Shareholders of the Parent Company 1,117,766 1,147,278 (29,512) (3)%
Net Equity attributable to Non-Controlling Interests 35,089 37,358 (2,269) (6)%
Total Liabilities and Net Equity 1,152,855 1,184,636 (31,781) (3)%

Management cash flow

Condensed Cash flow 6/30/2022 6/30/2021 12/31/2021
EBITDA 82,407 72,887 199,347
Capex (9,659) (7,040) (29,640)
EBITDA-Capex 72,748 65,847 169,707
as % of EBITDA 88% 90% 85%
Adjustment for accrual on share-based incentive system payments 3,392 605 1,027
Changes in NWC (Net Working Capital) (37,528) (7,861) (9,285)
Changes in other assets/liabilities (44,605) (21,772) (21,340)
Operating Cash Flow (5,993) 36,819 140,109
Corporate Income Tax paid (5,971) (2,409) (12,827)
Financial charges (12,716) (13,021) (31,220)
Free Cash Flow (24,680) 21,389 96,062
(Investments)/divestments in financial assets 1,868 20,281 (26,489)
Equity (investments)/divestments - - -
Tax claim payment - - (32,981)
Treasury shares buy-back - - (4,603)
Dividends paid to minority shareholders - - (2,502)
Dividends paid to Group shareholders (36,561) (18,908) (20,722)
Net Cash Flow of the period (59,373) 22,762 8,765
Net financial Position -
Beginning of period
(401,791) (410,556) (410,556)
Net financial Position -
End of period
(461,164) (387,794) (401,791)
Change in Net Financial Position (59,373) 22,762 8,765

Gross Book Value and Gross Revenues (1 of 2)

29 H1 2022 results

Gross Book Value and Gross Revenues (2 of 2)

30 H1 2022 results

Glossary

BPO Business Process Outsourcing, i.e. the outsourcing of non-strategic support activities by banks
Early Arrears Loans that are up to 90 days past due
Forward Flows Agreement with commercial bank related to the management of all future NPL generation by the bank for number of years, customary
feature of credit servicing
platforms spun off by commercial banks
FTE Full Time Equivalent, i.e. a unit that indicates the workload of an employed person in a way that makes workloads comparable across various contexts
GACS Garanzia Cartolarizzazione Sofferenze, i.e. the State Guarantee scheme put together by the Italian Government in 2016 which favoured the creation of a more liquid
NPL market in Italy and allowed banks to more easily deconsolidate NPL portfolios through securitisations
GBV Gross Book Value, i.e. nominal value of assets under management by doValue, represents the maximum / nominal claim by banks /
investors to borrowers on their
portfolios
HAPS Hercules Asset Protection Scheme, i.e. the State Guarantee scheme put together by the Greek Government in 2019 with the aim of favouring the creation of a more
liquid NPL market in Greece and to allow banks to more easily deconsolidate NPL portfolios through securitisations
NPE Non-Performing Exposure, i.e. the aggregate od NPL, UTP and Early Arrears
NPL Non-Performing Loan, i.e. loans which are more than 180 days past due and have been denounced
NRI Non-Recurring Items, i.e. costs or revenues which are non-recurring by nature (typically encountered in M&A or refinancing transactions)
Performing
Loans
Loans which do not present problematic features in terms of principal / interest repayment by borrowers
REO Real Estate Owned, i.e. real estate assets owned by a bank / investor as part of a repossession act
UTP Unlikely to Pay, i.e. loans that are between 90-180 days past due and denounced or more than 180 past due and not denounced

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This Presentation has been prepared based on the information currently available to us and is based on certain key underlying assumptions. The information contained in this Presentation has not been independently verified and no representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness, reasonableness or correctness of the information or opinions contained herein. None of doValue its subsidiaries or any of their respective employees, advisers, representatives or affiliates shall have any liability whatsoever (in negligence or otherwise) for any loss however arising from any use of this document or its contents or otherwise arising in connection with this Presentation. The information contained in this Presentation is provided as at the date of this Presentation and is subject to change without notice.

Statements made in this Presentation may include forward-looking statements. These statements may be identified by the fact that they use words such as "anticipate", "estimate", "should", "expect", "guidance", "project", "intend", "plan", "believe", and/or other words and terms of similar meaning in connection with, among other things, any discussion of results of operations, financial condition, liquidity, prospects, growth, strategies or developments in the industry in which we operate. Such statements, including specifically any guidance or projection, are based on management's current intentions, expectations or beliefs and involve inherent risks, assumptions and uncertainties, including factors that could delay, divert or change any of them.

Forward-looking statements contained in this Presentation and, in particular, in any relevant guidance, regarding trends or current activities should not be taken as a representation that such trends or activities will continue in the future. Actual outcomes, results and other future events may differ materially from those expressed or implied by the statements and guidance contained herein. Such differences may adversely affect the outcome and financial effects of the plans and events described herein and may result from, among other things, changes in economic, business, competitive, technological, strategic or regulatory factors and other factors affecting the business and operations of the company. Estimated and assumptions are inherently uncertain and are subject to risks that are outside of the company's control. Any guidance and statement refers to events and depend upon circumstances that may or may not verify in the future and refer only as of the date hereof. Neither doValue S.p.A. nor any of its affiliates is under any obligation, and each such entity expressly disclaims any such obligation, to update, revise or amend any forward-looking statements, whether as a result of new information, future events or otherwise.

You should not place undue reliance on any such forward-looking statements and or guidance, which speak only as of the date of this Presentation. The inclusion of the projections herein should not be regarded as an indication that the doValue considers the latter to be a reliable prediction of future events and the projections should not be relied upon as such. Use of different methods for preparing, calculating or presenting information may lead to different results and such differences may be material. It should be noted that past performance is not a guide to future performance. Please also note that interim results are not necessarily indicative of full-year results.

By reviewing the Presentation, you acknowledge that you are knowledgeable and experienced with respect to its financial and business aspects and that you will conduct your own independent investigations with respect to the accuracy, completeness and suitability of the matters referred to in the Presentation should you choose to use or rely on it, at your own risk, for any purpose.

Certification pursuant article 154 BIS, paragraph 2 of Italian Legislative Decree no. 58 of 24 February 1998 (the Consolidated Financial Law)

Pursuant to Article 154 bis, paragraph 2, of the "Consolidated Law on Finance", Mr Davide Soffietti, in his capacity as the Financial Reporting Officer with preparing the financial reports of doValue S.p.A, certifies that the accounting information contained in this document, is consistent with the data in the supporting documents and the Group's books of accounts and other accounting records.

Investor Relations Contacts

Name: Alberto Goretti (Head of Investor Relations) Tel: +39 02 83460127 E-mail: [email protected]

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