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EPH SpA

Investor Presentation Mar 9, 2018

4251_rns_2018-03-09_fe0cf949-683a-41a9-9a45-f468ed21da5b.pdf

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2017 FY RESULTS & 2018-2023 UPDATED GUIDELINES

ePRICE SpA – March 2018 0 ANALYST CALL MILAN, 9 TH MARCH 2018

DISCLAIMER

This presentation has been prepared by ePRICE S.p.A. for information purposes only and for use in presentations of the Group's results and strategies.

For further details on the ePRICE Group, reference should be made to publicly available information.

Statements contained in this presentation, particularly regarding any possible or assumed future performance of the Group, are or may be forward-looking statements based on ePRICE S.p.A.'s current expectations and projections about future events, and in this respect may involve some risks and uncertainties.

Actual future results for any quarter or annual period may therefore differ materially from those expressed in or implied by these statements due to a number of different factors, many of which are beyond the ability of ePRICE S.p.A. to control or estimate precisely, including, but not limited to, the Group's ability to manage the effects of the uncertain current local and global economic conditions on our business and to predict future economic conditions, the Group's ability to achieve and manage growth, the degree to which ePRICE S.p.A. enters into, maintains and develops commercial and partnership agreements, the Group's ability to successfully identify, develop and retain key employees, manage and maintain key customer relationships and maintain key supply sources, unfavourable development affecting consumer spending, the rate of growth of the Internet and online commerce, Italian advertising market, competition, fluctuations in exchange rates, any failure of information technology, inventory and other asset risk, credit risk on our accounts, regulatory developments and changes in tax laws.

ePRICE S.p.A. does not undertake any obligation to publicly release any revisions to any forward-looking statements to reflect events or circumstances after the date of this presentation.

Any reference to past performance of the ePRICE Group shall not be taken as an indication of future performance.

This document does not constitute an offer or invitation to purchase or subscribe to any shares and no part of it shall form the basis of or be relied upon in connection with any contract or commitment whatsoever.

By attending the presentation you agree to be bound by the foregoing terms.

ePRICE: THE NATIONAL E-COMMERCE LEADER

"Serving the evolution of Italian households"

ePRICE SpA – March 2018 2 (1) TTM Gross Merchandise Volume: includes revenues from products, shipping and 3P marketplace sales, net of returns and VAT included. Revenue from services includes transports, warranties, B2B and other revenues. GMV from services does not include B2B, ADV&Infocommerce.

(2) Customers who bought at least once on ePRICE or on the marketplace. (3) ePRICE Home Service

H2 17: A TOUGH MOMENTUM FOR RETAIL TECH&APPLIANCE PLAYERS

-10.0% 0.0% 10.0% 20.0% 30.0% 40.0% Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Online Tech&Appliances Market Growth: 2017 vs 2016 2016 % GROWTH 2017 % GROWTH

(4) http://www.rassegna.it/articoli/mediaworld-sara-sciopero-contro-chiusure-e-trasferimenti-forzati

2017: NEGATIVE OFFLINE GROWTH COUPLED WITH SLOW ONLINE

2017 Online Market Dynamics

  • 2017 Consensus online growth at year beginning : +16% YoY (in line with previous year)
  • From Q217 market slowed down to single digit.

ONLINE HALVED THE GROWTH VS FY16

Tech & Appliances Retail in Italy B2C Sales

  • In H1 17 Offline increased competitiveness (dropping prices)- > price inflation and stores closures.
  • Reduced price Gap vs Offline, led Online market to halve growth vs FY16

Source: ePRICE re-elaboration on Forrester Research, GFK, other public sources and internal estimates, 2017.

APPLIANCES LESS AFFECTED BY MARKET SLOWDOWN

Tech & Appliances Online Retail in Italy B2C Sales

FY 17 GMV& REVENUES: A TOUGH YEAR

  • Confirmed MDA online market share, driving warranties and services sales as well • TV market share increasing vs. a declining market, waiting for 2022 new big switch
  • Clima growing double digit, benefitting also from hot summer weather
  • IT GMV double digit growth, thanks to shift to marketplace
  • Components GMV double digit Up YoY
  • Telco shifting to marketplace: suffering from Telco operator competition
  • SDA decreasing market share due to Amazon's price pressure
  • Marketplace up 44% YoY in FY, gaining speed reaching c.15% weight on GMV

ePRICE SpA – March 2018 5 (1) Gross Merchandise Volume includes revenues from products, shipping and 3P marketplace sales, net of returns and VAT included. Revenue from services includes deliveries, warranties, B2B, ADV&Infocommerce and other revenues. GMV from services does not include B2B, ADV&Infocommerce. (2) Services&other have been restated and now include warranties.

FY 17: ePRICE CUSTOMER KPIS IN LINE WITH A WEAKER THAN EXPECTED PERFORMANCE

and VAT included (3) Only items & orders from B2C GMV goods

CONSOLIDATED P&L FY 2017

€MN

Profit & Loss w/o VC F20Y17 FY2016 YOY
GMV
Total Revenues
253.3
188.7
254.4
197.9
-0.4%
-4.6%
Cost of Revenues -161.0 -167.7 -4.0%
Gross Profit 27.7 30.2 -8.1%
Gross Margin % 14.7% 15.3%
Sales & Marketing -13.6 -11.0 23.1%
Fullfilment -19.7 -19.0 3.8%
IT -1.8 -1.4 28.6%
G&A -6.6 -7.3 -9.4%
EBITDA ADJUSTED -14.0 -8.5 64.2%
Ebitda Adjusted % -7.4% -4.3%
Non recurring costs -1.3 -1.2 10.1%
EBITDA -15.3 -9.7 57.4%
Ebitda % -8.1% -4.9%
EBIT -22.8 -14.0 63.3%
Ebit % -12.1% -7.1%
-
EBT from continuing operations -24.4 -14.7 66.1%
Ebt % -12.9% -7.4%
Net result -25.4 -14.7 72.9%
-13.5% -7.4%
EBT from discontinued activies 0.7 24.8
Net result -24.8 10.1 -346.3%
-13.1% 5.1%

Comments

Gross Margin

GM down by 60 bps vs.FY16 mainly due to aggressive price competition and also increased % of damaged products (peaked during transfer to new FF center), partially compensated by positive contribution of Marketplace and Infocommerce.

S&M

S&M increased 23% YoY mainly due to cost accounted for TV & Radio campaigns (started October 2017) related to the new focus on brand positioning.

IT - G&A

IT costs increased vs 16 due to SAP&IT platforms maintenance costs.

G&A costs decreased 9.4% YoY mainly due to the positive impact of the R&D tax contribution.

Non recurring

Non recurring items in FY 17 include 0.9 €MN related to SAP rollout costs incurred in February and one-off logistics costs incurred for the new fullfillment center. 0.4 €MN are related to SOP.

EBT from disc. Activities

Includes 0.7 €MN related to earn-outs from BMH sale. In 2016 it included 24.8€MN capital gain from the sale of BMH and Saldiprivati.

FY 2017 NFP BRIDGE

  • 13.4 €MN CAPEX - out of which 5.3 €MN recurring - strenghtened back-end with deployment of SAP & new fulfilment center in Truccazzano ready to serve 1P and 3P sales
  • Overall recurring FCF negative at around 19.5 €MN
  • FY 17 NFP closed at 21.3 €MN, with significant improvement in 4Q, thanks to seasonality and tight working capital management

FY 17 BALANCE SHEET

€MN

Cash flow FY 2016 FY 2017
Cash flow from operations
Cash flow from Op - Discontinued Act.
-9.4
1.3
-15.1
0.0
Net capex
Acquisitions/Disposals
-7.7
-3.9
-13.4
-2.6
Cash flow from investing activities -11.6 -16.0
Cash Flow from Inv - Discontunued Act. 52.2 1.2
Cash flow from financing activities -11.3 -3.6
Cash Flow 21.2 -33.5
Cash position at the beginning of year 33.5 54.7
Cash position at the end of year 54.7 21.2
Balance Sheet FY 2016 FY 2017
Total Assets 33.9 41.3
Net Working capital (4.4) (5.5)
Other non current assets 7.2 6.3
Net Invested Capital 36.7 42.1
Net Equity 92.9 63.4
Net Financial Position (56.2) (21.3)
Comments

Cash
flow
from
operations:
limited
Working
capital
change
thanks
to
the
seasonal
recovery
in
Q4
on
supplier
payments.

Cash
flow
from
investing
activites:

Capex
increased
YoY
mainly
due
to
new
Fulfilment
Center
(c.
6
€MN)
and
SAP.
Ordinary
Capex
at
around
5.5
€MN.

c.
2.6
€MN
cash-out
related
to
M&A

Cash
flow
from
financing
activities:
3.6
€MN
related
to
dividend
paid
and
treasury
shares
purchase,
net
of
c.
1.0
€MN
cash-in
from
Warrant
conversion

Balance
Sheet:
total
assets
increased
due
to
the
investment
in
the
new
SAP
platform
and
to
tangible
assets
of
the
new
FF
center.

FY 17 TAKEAWAYS

1

1P Sales on Core Categories «Family Capex» more resilient to price pressure. Last mile services and warranties grew at the expected attach rate allowing to maintain category leadership where full-service is key to customer satisfaction.

Long Tail Categories, non-service driven, can be managed and become profitable by accelerating shift to 3p Marketplace with a beneficial effect on reduced inventory, higher GM and lower marketing expense. Shift gradually started towards year end 2017.

After deploying the new Fulfilment Center and SAP to gain efficiency, it is now time to reduce the cost base in order to be able to cope with weak market conditions and redesign a leaner management organization.

Turbulence in the Offline Players scenario could be a sign of an acceleration of the shift to 4 online, because the different cost structure begins to show.

TURNING 2017 LEARNINGS INTO VALUE

1. ePRICE assets (big data, services and network) are a strong advantage in categories where our 1 clients devotes time and effort to the purchase process: the "Core Categories".

1. Core Categories are more protected from price pressure because of the investment level 2 required to full-service the client's needs.

1. In Long Tail Categories, where customer choice is driven by price, product availability and fast 3 delivery, Amazon excels and all many small players compete too.

  1. Shift to our 3P Marketplace can be accelerated to match customers demand in Long Tail 4 Categories to the merchants who can leverage our customer base and distribution network.

1. By concentrating ePRICE on Core Categories we are able to reduce the cost base, reduce 5 inventory and focus our marketing effort where we can achieve an higher GM.

HOW WE WILL REBALANCE 1ST PARTY AND MARKETPLACE

HOW WE WILL IMPROVE MARGINALITY IN 2018

XX% = visibility on YE target as of March 2018

Planned actions worth up to 15-20% of 2017 cash costs (in terms of savings + improved margin) or up to c. 10 €MN in FY18, back end loaded

2018-2023 STARTS FROM A WEAKER THAN EXPECTED 2017: SHIFT AIDED BY WEAKENING SMALLER OFFLINE CHAINS

Consumer Spending in Europe Forecast, 2016-2022 (\$ pro capite, CAGR%)

Tech&Appliance Offline and Online Market in Italy 2017 (€BN, Penetration %)

  • GDP recovery driving Consumer Spending growing with c.1% CAGR
  • Online Market gaining speed vs. Offline affected by store shutdowns & consolidation

ONLINE MARKET PENETRATION FAR FROM CLOSING THE GAP WITH OTHER COUNTRIES: STILL A HUGE POTENTIAL

  • More conservative online market growth estimate vs previous plan, due to a weaker than expected 2017.
  • Online penetration reaching 22%, still a significant gap vs other countries

MORE POTENTIAL AHEAD…

75 MILLION PRODUCTES REQUIRE INSTALLATION AND MAINTENANCE SMART AND CONNECTED HOME OFFER RISING

MDAs & Home Comfort Devices Installed in Italy by Device (MN units)

Smart Home Market value in Italy (€MN)

  • Repair & Maintenance services represent a huge potential in a totally fragmented assistance on MDas market
  • Smart Home Solutions market could worth between 600 and 800 €MN in 2023

Source: re-elaboration on data ASAP, Osservatorio Internet of Things Politecnico di Milano

LEADERS IN MDAS 1P SALES, ON TRACK TO MULTIPLY OUR SIZE AND RELEVANCE VS. MAJOR BRANDS

APPLIANCES LEADERSHIP = RELEVANCE

ePRICE MDA Sales 2017-2023 projections

2023 TARGETS

NEW FULFILMENT CENTER FULLY OPERATIONAL

up to 50.000 sqm (x2 vs today) close to Milan logistic junctionsHigher automationmulticategorymultibusiness model • Service-driven sales key to category leadership • Relevance vs. brands drives higher margins & better SLAs • New fulfilment center improves metrics & service STRATEGIC VIEW

MARKETPLACE DRIVING TRAFFIC AND SUSTAINABLE GROWTH

UNIQUE FEATURES OFFERED TO MERCHANTS

MARKETPLACE PATTERN GROWTH IN FY 17 & FUTURE YEARS

Work in progress:

  • Pick&Pay network extended to selected merchants in 2017, soon open to all
  • Internazionalization: ongoing project
  • ePRICE Home Service extension attachable to 3P Marketplace Sales
  • Logistic: 3P products fulfilled by ePRICE

A NATIONAL PLAYER WITH LOCAL COVERAGE: 134 PICK&PAY, 309 LOCKERS, 600 TECHNICIANS ALL OVER ITALY

P&P PLATFORM EXPANSION HAS BEEN COMPLETED

HOME SERVICE PLATFORM: BUILDING COMPETITIVE ADVANTAGE

Pick&Pay Stores distribution

Home Service 2023

ePRICE SpA – March 2018 19 (1) Net Promoter Score is a management tool that can be used to gauge the loyalty of a firm's customer relationships. It can be as low as −100 (everybody is a detractor) or as high as +100 (everybody is a promoter). An NPS that is positive (i.e., higher than zero) is felt to be good, and an NPS of +50 is excellent.

HOME SERVICE IS ALREADY A WINNER ON MDAS. WE ARE ADDING NEW CATEGORIES & SERVICES.

2018-2023: EPRICE GMV & REVENUES GROWING AT DIFFERENT SPEED IN FY18

* Slight revenue decrease in 2018 rebalanced by aggressive efficiency plan, worth up to c. 10 €MN

REVENUES and GMV GROWING AT DIFFERENT SPEED in FY18

  • FY18 revenues impacted by «rebase» effect due to the shift of non core categories from direct 1P towards the marketplace (where only commissions are booked) and IFRS 15 adoption for warranties.
  • From 2019 the effect is neutralized.
  • Revenues and GMV to double by 2023 vs 2017 , driven by Core Categories:
  • Core categories CAGR GMV c. 14%-15%
  • Long tail categories CAGR GMV c. 9%-10%
  • In Long Tail Categories, 3PMarketplace weight expected to reach around 50% of GMV.

TARGET MODEL

2017 2018 TARGET DRIVERS
MARKET GROWTH
TECH&APPLIANCES
c.10% c.10% 10% -
12%
Conservative growth
Shutdown of offline stores
(1)
GMV
€ 207M mid single digit
increase
2x Market Growth,
Marketplace, MDA
REVENUES €168M slight decrease 2x Core Cat Market Growth,
Infocommerce, B2B
GROSS MARGIN
(2)
before Transport
14.7% +200/400 bps 22%-26% Marketplace growth,
Mix&Sourcing, Rebates,
Infocommerce
and Efficiency
(2)
MARKETING
7.2% 5.0% -
6.0%
Core Categories Focus,
Brand Awareness
(2)
FULFILMENT
TRANSPORT & INTERNAL
10.4% 10.0% -
11.5%
Scale & efficiency program
offset by B2B development.
Fulfilment includes Transport
and Installation Services.
(2)
IT + G&A
4.5% 2.0% -
3.0%
Efficiencies and scalability
(2)
EBITDA adj.
-7.4% significant
improvement,
back-end loaded
5% -
6%
#1 specialty
player
EBITDA, enhanced
by
marketplace
and services
(2)
CAPEX
4.5% 2.0 -
3.0%
2.0% -
3.0%
Recurring
CAPEX

ePRICE SpA – March 2018 22 (1) GMV (Gross Merchandise Volume) includes revenue from products, deliveries and revenue from marketplace, net of returns and VAT included. Infocommerce and Advertising and B2B revenues not included., representing c.5.5% of revenues in 2017; (2) % of revenues.

EBITDA EVOLUTION AND BREAKDOWN

  • FY18 strong improvement, driven by efficiency plan and marketplace shift. The improvement is back-end loaded.
  • 2018-2023 plan: progressive improvement of EBITDA towards the 5%-6% goal powered by:
  • Margin on goods 1P sales improved to previous strategic guidelines
  • Service & Marketplace close to 50% of Ebitda
  • Cost scale optimization and leaner organization

UPDATED GUIDELINES 2018-2023

More conservative 2018-2023 market estimates after a disappointing year.

Efficiency plan with a leaner organization, worth up to 15-20% of cash costs savings and margin improvement in 2018 (up to 10 €MN), back-end loaded.

Core Categories: confirmed leadership and focus on "Family Capex" (MDA, A/C, TV) and related services (warranties, delivery and installation, smart home).

Long tail/non service driven categories: accelerating shift to Marketplace to effectively cover demand and improve profitability (up to 50% penetration).

EBITDA and CF positive in 2019, including potential earn-outs and disposals.

NFP positive throughout the plan. Up to 18 €MN from earn-outs and disposals.

FINANCIAL CALENDAR 2018

Mar 18 Apr
18
May 18
M T W T F M T W T F M T W T F
1 2 2 3 4 5 6 1 2 3 4
5 6 7 8 9 9 10 11 12 13 7 8 9 10 11
12 13 14 15 16 16 17 18 19 20 14 15 16 17 18
19 20 21 22 23 23 24 25 26 27 21 22 23 24 25
26 27 28 29 30 30 28 29 30 31
Mar 8, 2018 Approval
of Draft
Financial Statements
and Consolidated
Financial Statements
at
Dec. 31st, 2017
Apr
17, 2018
ORDINARY SHAREHOLDERS' MEETING
May
9, 2018
Approval
of Interim Financial Report as
at
March 31st, 2018

MAIN SHAREHOLDERS

The share capital of ePRICE S.p.A. is equal to Euro 826,297 composed by n. 41,314,850 ordinary shares without par-value.

RELEVANT SHAREHOLDERS NUMBER OF SHARES % SHARE CAPITAL
Paolo Ainio1 9,447,615 22.87%
Arepo
BZ S.a.r.l.
8,613,850 20.85%
Pietro Boroli 2,138,997 5.18%
Treasury
Shares
1,023,202 2.48%

(1) of which 221.750 (0,54%) held trough PUPS S.r.l., 80% controlled by Paolo Ainio

There are no other shareholders, outside of those listed above, with a shareholding of more than 5% that have notified Consob and ePRICE S.p.A. according to art. 117 of Consob Regulation no. 11971/99 on notification requirements of major holdings.

CONTACTS

ePRICE S.p.A.

Via San Marco 29

20121 Milan, Italy

corporate.eprice.it

IR

Micaela Ferruta

Head of Investor Relations and Strategic Planning

+39 0230315400

investors.eprice.it

[email protected]

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