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Italgas

Investor Presentation Jul 25, 2023

4178_10-q_2023-07-25_e5b19bc3-ab6e-484c-8948-de1143a4fba2.pdf

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Milan 25.07.2023

key highlights Ongoing strong performance led by Greece consolidation and ESCo. RAB growth drives Italian distribution, offsetting impact of disposals.

1H 2023 Results key highlights

Capex increases thanks to contribution of Greece. Decreasing operating cashflow driven mainly by Superbonus receivables and lower positive billing seasonality. Growing Net Debt as expected

Note: capex including IFRS 16, total amounts; (1) includes metering (2) includes Sardinia

1H 2023 Results focus on Greece

Italgas' ownership marks a steep change in development effort New networks well spread across most regions 57% of the new 311km of lines are "in gas"

1H 2023 Results focus on Greece

Working hard on targeted DSOs integration

Athen based operations

  • New single building for all companies
  • Moved to Cloud
  • IT infrastructure redesigned to upgrade network and endusers services
  • IT Systems unification and transformation leveraging on Bludigit capabilites
  • Cybersecurity step-up and risk removal
  • Joint governance established between Bludigit and Depa Infrastructure
  • Started the set up of EMMG platform for smart metering and WOS platform to remote control field activities

1H 2023 Results ESG GHG emissions

(*) Civil and industrial consumption;

Fugitive emissions 79% of total Italian Scope 1 & 2 emissions

  • - 51,633 total km inspected (+8.3%)
  • - Inspections focused on high emission areas of 2022
  • - Gas leaked / km surveyed: 48.97smc/km (-0.1%)

Including Greece in 2023

Italy only

P&L, € mln

Total Revenues 707.4 931.8 224.4
Operating expenses - 194.1 - 324.8 - 130.7
EBITDA 513.3 607.0 93.7 18
3%
+
Depreciation & amortisation - 217.3 - 248.2 - 30.9
EBIT 296.0 358.8 62.8 21
2%
+
Net interest income (expenses) - 26.3 - 44.6 - 18.3
Net income from associates* 0.5 - 0.3 - 0.8
EBT* 270.2 313.9 43.7
Income taxes - 75.1 - 85.2 - 10.1
NET PROFIT before minorities* 195.1 228.7 33.6
Minorities - 9.5 - 15.5 - 6.0
NET PROFIT after minorities* 185.6 213.2 27.6 14
9%
+

REVENUES, € mln

Regulated revenues Italy distribution 639.2 636.1 - 3.1
Distribution 591.4 597.6 6.2
Tariff contribution for meters replacement 1.1 0.7 - 0.4
Other distribution revenues 46.7 37.9 - 8.8
Other revenues 68.2 208.7 140.5
DEPA Infrastructure - 87.0 87.0
TOTAL REVENUES 707.4 931.8 224.4

Operating expenses +67.3% vs 1H 2022

€mn

OPERATING EXPENSES, € mln

Distribution fixed costsItaly 108.4 101.8 - 6.6
Net labour cost 66.7 65.3 - 1.4
Net external cost 41.7 36.5 - 5.2
Other activities 51.7 160.8 109.1
Net labour cost 3.4 3.5 0.1
Net external cost 48.3 157.3 109.0
Other costs - 2.2 1.3 3.5
Tee 1.8 1.6 - 0.2
Concessions fees 34.4 33.3 - 1.1
DEPA Infrastructure - 25.9 25.9
OPERATING EXPENSES 194.1 324.8 130.7

EBITDA +18.3% vs 1H 2022

1H 2023 Results financial structure

€500mn bond issuance in June for pre-funding

Average cost of debt of ~1.4% in 1H 2023

30/06/2023 Gross Debt Structure1

1H 2023 Results Balance sheet

€ mln

Net invested capital 8,390.7 8,662.2 271.5
Fixed capital 8,120.6 8,248.5 127.9
Tangible fixed assets 379.0 388.8 9.8
Net intangible fixed assets 7,975.5 8,087.0 111.5
Net payables investments - 303.5 - 296.3 7.2
Equity-accounted and other investments 69.6 69.0 - 0.6
Net working capital 340.0 482.1 142.1
Provisions for employee benefits - 69.9 - 68.4 1.5
Net financial debt 6,000.1 6,314.8 314.7
Financial debt for operating leases (IFRS 16) 72.0 84.1 12.1
Net financial debt ex operating leases 5,928.1 6,230.7 302.6
Shareholders' equity 2,390.6 2,347.4 - 43.2

1H 2023 Results conclusions

1H confirms the trends of 1Q

Italian gas distribution fundamentals remain strong, with RAB growth, despite negative impact of disposals Greece and ESCo remain relevant growth contributors Allowed return 2023 set by RAEWW at 8.57% for the three DSOs Working on Veolia deal closure

Guidance for 2023 confirmed

P&L, € mln

Total Revenues 353.4 451.9 98.5
Operating expenses - 90.1 - 142.1 - 52.0
EBITDA 263.3 309.8 46.5
Depreciation & amortisation - 109.2 - 123.5 - 14.3
EBIT 154.1 186.3 32.2
Net interest income (expenses) - 12.4 - 24.7 - 12.3
Net income from associates* 0.3 - 0.7 - 1.0
EBT* 142.0 160.9 18.9
Income taxes - 40.7 - 44.1 - 3.4
NET PROFIT before minorities* 101.3 116.8 15.5
Minorities - 4.6 - 7.2 - 2.6
NET PROFIT after minorities* 96.7 109.6 12.9

Note: DEPA Infrastructure fully consolidated as of 1st September 2022

(*) 2022 income from associates adjusted for Gaxa capital gain

1H 2023 Results quarters

3Q 2023 4Q 2023 1Q 2023 2Q 2023

P&L, € mln

Total Revenues 479.9 451.9
Operating expenses - 182.7 - 142.1
EBITDA 297.2 309.8
Depreciation & amortisation - 124.7 - 123.5
EBIT 172.5 186.3
Net interest income (expenses) - 19.9 - 24.7
Net income from associates 0.4 - 0.7
EBT 153.0 160.9
Income taxes - 41.1 - 44.1
NET PROFIT before minorities 111.9 116.8
Minorities - 8.3 - 7.2
NET PROFIT after minorities 103.6 109.6

1H 2023 Results main physical data

OPERATING
HIGHLIGHTS
(TOTAL)
OF WHICH ITALY
with affiliates
OF WHICH GREECE
Network length 81,582 km 73,913 km 7,669km
Municipalities 2,045 1,905 140
Active Redelivery Points 7.96 mn 7.37 mn 0.59 mn

Vision, Purpose e Mission

To be a leading figure in the world of energy, driving its sustainable evolution and innovating each day to improve people's quality of life.

Pioneers by passion and builders by calling, we bring all our energy to accelerate the ecological transition. We do it for us. We do it for everyone.

We have guaranteed efficient, safe and excellent energy services to the community for over 180 years. We favour the energy transition, creating the networks of the future and promoting innovative, sustainable solutions. We take care of local communities. We fuel positive, productive relationships with all of our stakeholders: individuals, companies, suppliers and shareholders. We enter new markets where we can apply our distinctive expertise. We promote the growth of individuals and develop talent, creating inclusive, stimulating work environments

Disclaimer

Italgas's Manager, Gianfranco Maria Amoroso, in his position as manager responsible for the preparation of financial reports, certifies pursuant to paragraph 2, article 154-bis of the Legislative Decree n. 58/1998, that data and information disclosures herewith set forth correspond to the company's evidence and accounting books and entries. This presentation contains forward-looking statements regarding future events and the future results of Italgas that are based on current expectations, estimates, forecasts, and projections about the industries in which Italgas operates and the beliefs and assumptions of the management of Italgas. In particular, among other statements, certain statements with regard to management objectives, trends in results of operations, margins, costs, return on equity, risk management are forward-looking in nature. Words such as 'expects', 'anticipates', 'targets', 'goals', 'projects', 'intends', 'plans', 'believes', 'seeks', 'estimates', variations of such words, and similar expressions are intended to identiFY such forward-looking statements. These forward-looking statements are only predictions and are subject to risks, uncertainties, and assumptions that are difficult to predict because they relate to events and depend on circumstances that will occur in the future. Therefore, Italgas's actual results may differ materially and adversely from those expressed or implied in any forward-looking statements. Factors that might cause or contribute to such differences include, but are not limited to, economic conditions globally, political, economic and regulatory developments in Italy and internationally. Any forward-looking statements made by or on behalf of Italgas speak only as of the date they are made. Italgas does not undertake to update forwardlooking statements to reflect any changes in Italgas's expectations with regard thereto or any changes in events, conditions or circumstances on which any such statement is based. The reader should, however, consult any further disclosures Italgas may make in documents it files with the Italian Securities and Exchange Commission and with the Italian Stock Exchange.

[email protected]

Anna Maria Scaglia Armando Iobbi

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