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Masterflex SE Investor Presentation 2016

Feb 26, 2016

276_rns_2016-02-26_d29dfb59-41c5-4de9-aab9-01fefff2e48d.pdf

Investor Presentation

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WGZ BANK RESEARCH

Update

Masterflex SE 3) 4) February 26, 2016

Recommendation: Buy Company data
before: - as of - Sector Industry
Target price (EUR) 7.00 (before: 7.50) Market segment Prime Standard
Share price (Xetra) (EUR) 5.75 ISIN DE0005492938
02/25/16
5:36 PM
Reuters MZXG.DE
Share price potential 22% Bloomberg MZX

Profitability enhancement is the focus of the current business year

  • Q The preliminary 2015 sales growth of 2.6% (our forecast: 3.0%) was within the company target of 2%-4%. EBIT fell, however, stronger than expected to EUR4.9m (6.3; our forecast: 5.8; Masterflex target: slightly below 6.3; among others, special items in Q4). After the 2015 margin underperformed the historical average the main focus of the current year lies on profitability enhancement. For this purpose a combination of measures consisting of in-house cost reductions, product portfolio optimisation as well as efficiency enhancements in production and warehouse announced recently are mainly to be implemented in 2016 according to the CFO. We thus expect in 2016 a recovery of the EBIT margin to 9.5% (so far: 10.0%) given sales of EUR66.2m (so far: 67.5). In 2017 we expect an EBIT margin of 10.1% (so far: 10.9%) given sales of EUR68.5m (so far: 72.0; in our opinion, a slower than expected pace of internationalisation).
  • Q We have cut our price target to EUR7.00 (before: 7.50; DCF model). However, we reiterate our Buy recommendation (attractive 2016E valuation assuming successful implementation of the efficiency and optimisation measures).
2012 2013 2014 2015(E) 2016E 2017E
Gross revenue 55.0 57.9 62.5 64.1 66.2 68.5
Growth in revenue 3.7% 5.3% 7.9% 2.6% 3.2% 3.5%
EBIT 7.6 6.1 6.3 4.9 6.3 6.9
EBIT margin 13.7% 10.6% 10.1% 7.6% 9.5% 10.1%
Net income 3.4 2.6 3.0 2.4 3.1 3.4
Net margin 6.3% 4.5% 4.9% 3.7% 4.8% 5.0%
EPS 0.39 0.29 0.34 0.27 0.35 0.39
DPS 0.00 0.00 0.00 0.00 0.00 0.00
Net financial debt /
EBITDA
2.0 2.2 1.8 2.1 2.0 1.9
Net gearing 1.1 0.8 0.7 0.6 0.7 0.6
Free cash flow (FCF) 0.9 4.0 3.0 0.4 -2.6 2.6
FCF per share 0.10 0.45 0.34 0.05 -0.29 0.30
EV/sales 1.2 1.2 1.3 1.2 1.0 1.0
EV/EBITDA 6.2 7.7 8.7 9.8 7.1 6.6
EV/EBIT 8.4 11.0 12.6 15.6 10.6 9.8
EV/FCF 57.6 16.0 26.2 174.5 -26.6 24.7
P/E 13.1 19.1 20.4 24.8 16.2 14.8
P/B 2.4 2.3 2.6 2.2 1.7 1.6
Dividend yield 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Figures in EURm except EPS, DPS and FCF per share (EUR); source: Masterflex SE, own estimates Authors: A. Vashkevich, S. Röhle (analysts)

Share data
Shares (m) 8.866
Freefloat 54.9%
Market cap. (EURm) 51.0
∅ Trading volume (shares) 3.294
52W High
03/03/2015
EUR7.41
52W Low
01/25/2016
EUR5.45
Events
final Q4 results 03/30/16
Q1 results 05/09/16
Performance
absolute relative to
DAX
1M 0.9% 6.2%
3M -4.2% 16.2%
6M -11.9% -5.7%
12M -21.4% -4.6%

Index weighting

No index membership

Source: Bloomberg

Contact

Research Department

Head: Dr. Frank Wohlgemuth, CIIA/CEFA

Equity Sales Team +49 (0) 211 778-3370

Thomas Aldenrath / [email protected] Jörg Eberhardt / [email protected] Oliver Garbe / [email protected] Dorothee Hönes / [email protected] Ansgar Krekeler / [email protected] Thomas Reher / [email protected] Udo Zartner / [email protected]

1)2)3)4)6) Please notice the advice regarding possible conflicts of interests as well as the disclaimer at the end of this document Please notice the indications concerning the preparation of this document, the indications concerning potential conflicts of interest, the compulsory information required by paragraph 34b WpHG (Wertpapierhandelsgesetz - Securities Trade Act) and the liability declaration at the end of this document. This financial analysis in the meaning of paragraph 34b WpHG shall only be distributed to professional clients or eligible counterparties according to § 31a WpHG.

Valuation

Valuation summary

Our valuation of the Masterflex share is further based solely on a DCF model. This produces a fair value of EUR62.7m (among others, reduction of the sales forecast for phase I and II; announced expansion investments mainly in 2016). This corresponds to a fair value per share of EUR7.07. Our adjusted price target is EUR7.00 (before: 7.50).

New price target of EUR7.00 (before: EUR7.50)

Masterflex SE
DCF model
in EURm 2016E 2017E 2018E 2019E 2020E 2021E 2022E 2023E 2024E 2025E
Sales 66.2 68.5 71.5 75.2 79.6 84.8 89.9 94.8 99.6 104.1
Growth yoy 3.2% 3.5% 4.5% 5.2% 5.8% 6.5% 6.0% 5.5% 5.0% 4.5%
EBIT margin 9.5% 10.1% 10.8% 11.5% 12.5% 13.0% 12.9% 12.8% 12.6% 12.5%
EBIT 6.3 6.9 7.7 8.7 10.0 11.0 11.6 12.1 12.6 13.0
- Income taxes -1.9 -2.1 -2.3 -2.6 -3.0 -3.3 -3.5 -3.6 -3.8 -3.9
+ Amortisation and depreciation 3.1 3.3 3.3 3.3 3.4 3.4 3.5 3.5 3.5 3.6
+/- Other non cash items 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Gross operating cash flow 7.5 8.1 8.7 9.4 10.4 11.2 11.6 12.0 12.3 12.8
-/+ Change in net working capital -0.8 -1.1 -0.8 -1.0 -1.2 -1.4 -1.3 -1.3 -1.3 -1.2
- Investments in fixed assets -9.3 -4.5 -3.6 -3.6 -3.6 -3.6 -3.6 -3.6 -3.5 -3.6
Free cash flow -2.6 2.6 4.3 4.9 5.6 6.2 6.7 7.1 7.5 7.9
Present values -2.4 2.2 3.4 3.5 3.8 3.8 3.8 3.7 3.6 3.5
Total present values 29.0
Terminal value 54.4 in % of total value: 65%
Value of operating business
+ Cash and cash equivalents
83.4
4.1
Model parameters:
- Financial debt -24.5 Target capital structure: Equity: 70% Financial debt: 30%
- Pension provision 0.0
- Minority interests -0.4
Fair market value of equity 62.7 Risk-free Rate 3.0% Beta: 1.6 Risk prem. debt: 1.8%
Risk premium 5.0% Tax shield: 30.0%
Number of shares outstanding (m) 8.866 Cost of equity 10.8% Cost of debt: 3.4%
Fair value per share (EUR) 7.07 Growth FCF (TV): 2.0% WACC: 8.6% Date 02/26/16

Source: own estimates

Sensitivity analysis (EUR)
Discount rate (WACC)
7.6% 8.1% 8.6% 9.1%
1.0% 7.78 6.96 6.26 5.64
FCF (TV)
Growth
1.5% 8.32 7.41 6.63 5.96
2.0% 8.97 7.94 7.07 6.32
2.5% 9.74 8.56 7.57 6.74
Source: own estimates

Strategic perspectives

After the successful phase of restructuring in 2008-2010 the leading supplier of high-tech hoses and connection systems began to implement its growth strategy in 2011. The two main pillars of this strategy are internationalisation and innovation. In the frames of internationalisation strategy Masterflex, whose focus has historically been set on Europe, plans to diversify geographically. Regions such as especially North America as well as Asia that have a total market volume of several hundred million euros and demonstrate an above-average market growth compared to Europe are to be specifically targeted. Masterflex has both production and distribution sites in North America (US) and since 2012 in Asia (China, Singapore). Mainly larger customers (OEMs as distribution channel) should be targeted while expanding into future markets.

In the emergent market Asia, where China is primarily addressed, Masterflex generated a clearly seven-digit sales volume in 2014. The focus market North America has so far been proportionally the largest market outside Europe (sales of about EUR4m; activities since 2000). In the long run the expansion potential here is comparable to that of in Europe. The broad and highquality product portfolio bears a competitive edge for the German hightech hose manufacturer in the development of the North American market. However, in the past two years the US site demonstrated only a stable development. One of the reasons was the weak distribution owed to the local management. Masterflex has introduced measures to improve distribution in North America (among others, change in local management as of September 1, 2015; active participation in trade fairs). According to management the first positive effects of these measures may show already in 2016. In general we consider the internationalisation outside Europe as a long-term process (gradual expansion in the customer network). However, the expansion outside Europe can be accelerated by selected company acquisitions especially in North America in the mid-term (not part of our forecasts).

Since 2011 focus on growth driven by internationalisation and innovation

Focus of internationalisation on North America and Asia (especially China)

Internationalisation outside Europe is a long-term process, but…

could be accelerated by possible acquisitions, especially in North America, in our opinion

Innovation is also important for the growth. Masterflex performs its R&D activities mainly in cooperation with its clients and partly with its suppliers. Among the noteworthy examples of innovative products that Masterflex launched in the past years are the Master-PUR Performance (spiral hose used in bulk good transportation; launched in 2013), the Master-PUR Trivolution (launched in 2014) and the high-temperature exhaust hose FireFlex (used in fire departments; US market; launched in 2014).

The growth strategy having been implemented since 2011 has reaped the first fruit on the topline level. Till 2014 sales rose above average with a CAGR of 5.6% to EUR62.5m (2011: 53.0). The 2014 EBIT fell to EUR6.3m (2011: 7.5), which, however, was mainly due to the staff expansion as part of the internationalisation strategy (2013 - completion of the first stage; personnel expenses ratio in 2014 of 37.1% (2013: 37.5%; 2011: 33.9%)). Although the 2014 EBIT margin fell to 10.1% (2011: 14.1%), it still remained in the double-digit area. Due to the already communicated weakness of the US business and internal problems at the Novoplast Schlauchtechnik subsidiary (see our update of November 30, 2015) the preliminary 2015 sales growth of 2.6% (our forecast: 3.0%; Masterflex target: 2%-4%) was only moderate. The 2015 EBIT fell stronger than expected to EUR4.9m (our forecast: 5.8; Masterflex target: slightly below 6.3; several negative one-off items). The EBIT margin decreased to 7.6% (2014: 10.1%). To prevent the disappointing development of the preceding year in future and successfully continue the growth strategy followed since 2011 in the mid-term, Masterflex will mainly focus on its profitability enhancement in 2016. In addition to inhouse cost reductions (among others, in the personnel area) and optimisation of the product portfolio Masterflex has recently announced efficiency enhancements within its production and warehouse. With this respect Innovations are mostly client-driven

First success of the growth strategy on the topline level; double-digit EBIT margin till 2014

Below-average development in 2015 burden on profitability

Focus on profitability enhancement in 2016 by…

1)2)3)4)6) Please notice the advice regarding possible conflicts of interests as well as the disclaimer at the end of this document

Masterflex SE February 26, 2016 P. 5

Masterflex plans the capacity expansion at the headquarters in Gelsenkirchen, which aims at improving the delivery capacity especially for clients from the "Rest of Europe" region as well as optimising warehouse and logistics processes. The planned expansion investments of about EUR7m will mostly be made in the current year and mainly financed via a bank line (for buildings). Assuming a successful implementation of the optimisation and efficiency measures we consider a rebounding EBIT margin of 9.5% (so far: 10.0%) given sales of EUR66.2m (so far: 67.5) in 2016 realistic (EBIT of EUR6.3m (so far: 6.8). In 2017 we expect an EBIT margin of 10.1% (so far: 10.9%) given sales of EUR68.5m (so far: 72.0; EBIT of EUR6.9m (so far: 7.9)). We slightly cut our short-term sales forecasts, since the markets outside Europe should be developed at a slower pace than assumed so far.

…optimisation and efficiency enhancement programme

Our short-term forecasts

Appendix

Masterflex SE

Consolidated income statement

EURm 2012 2013 2014 2015(E) 2016E 2017E
Sales 55.0 57.9 62.5 64.1 66.2 68.5
Changes in inventory of finished goods and work in progress 0.8 0.3 0.3 0.2 0.3 0.0
Work performed by the enterprise and capitalised 0.3 0.0 0.3 0.0 0.0 0.0
Other operating income 1.6 0.4 0.9 0.9 0.6 0.7
Gross revenue 57.7 58.7 63.9 65.2 67.1 69.1
Cost of materials -17.8 -18.1 -20.4 -20.7 -21.2 -22.0
Staff costs -20.1 -21.8 -23.3 -24.5 -24.5 -24.8
Depreciation -2.6 -2.7 -2.9 -2.9 -3.1 -3.3
Other expenses -9.6 -10.0 -11.1 -12.2 -11.9 -12.1
EBIT 7.6 6.1 6.3 4.9 6.3 6.9
Other interest and similar results 0.0 -0.1 0.0 0.1 0.1 0.1
Interest and similar expenses -1.6 -1.5 -1.2 -1.1 -1.4 -1.5
Net profit/loss from investments carried at equity 0.0 0.0 0.0 0.0 0.0 0.0
Other financial results 0.0 0.0 0.0 0.0 0.0 0.0
Net financial income/expense -1.6 -1.6 -1.1 -1.1 -1.3 -1.4
Extraordinary result -0.2 0.0 0.0 0.0 0.0 0.0
EBT 5.8 4.5 5.2 3.8 5.0 5.5
Income tax expense -1.9 -1.7 -2.0 -1.4 -1.8 -1.9
Net income 3.9 2.9 3.2 2.4 3.2 3.5
Extraordinary result (after taxes) -0.3 -0.1 -0.2 0.0 0.0 0.0
Minority interests -0.2 -0.2 0.0 0.0 -0.1 -0.1
Net income after minority interests 3.4 2.6 3.0 2.4 3.1 3.4
Number of shares (m) 8.87 8.87 8.87 8.87 8.87 8.87
Earnings per share (basic, EUR) 0.39 0.29 0.34 0.27 0.35 0.39

Source: Masterflex SE; own estimates

Masterflex SE

Consolidated income statement (as percentage of sales)

2012 2013 2014 2015(E) 2016E 2017E
Sales 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Changes in inventory of finished goods and work in progress 1.4% 0.6% 0.5% 0.3% 0.5% 0.0%
Work performed by the enterprise and capitalised 0.5% 0.1% 0.4% 0.0% 0.0% 0.0%
Other operating income 3.0% 0.8% 1.4% 1.4% 0.9% 0.9%
Gross revenue 104.9% 101.4% 102.4% 101.7% 101.4% 100.9%
Cost of materials -32.4% -31.3% -32.6% -32.3% -32.1% -32.1%
Staff costs -36.5% -37.7% -37.2% -38.3% -37.1% -36.2%
Depreciation -4.8% -4.6% -4.6% -4.5% -4.7% -4.8%
Other expenses -17.5% -17.3% -17.8% -19.0% -18.0% -17.7%
EBIT 13.7% 10.6% 10.1% 7.6% 9.5% 10.1%
Other interest and similar results 0.1% -0.1% 0.0% 0.1% 0.1% 0.1%
Interest and similar expenses -2.9% -2.6% -1.8% -1.8% -2.1% -2.2%
Net profit/loss from investments carried at equity 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Other financial results 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Net financial income/expense -2.8% -2.7% -1.8% -1.7% -2.0% -2.1%
Extraordinary result -0.3% 0.0% 0.0% 0.0% 0.0% 0.0%
EBT 10.6% 7.8% 8.3% 5.9% 7.5% 8.0%
Income tax expense -3.4% -2.9% -3.1% -2.2% -2.7% -2.8%
Net income 7.1% 5.0% 5.2% 3.7% 4.8% 5.2%
Extraordinary result (after taxes) -0.5% -0.1% -0.2% 0.0% 0.0% 0.0%
Minority interests -0.4% -0.3% -0.1% 0.0% -0.1% -0.1%
Net income after minority interests 6.3% 4.5% 4.9% 3.7% 4.8% 5.0%

Source: Masterflex SE; own estimates

1)2)3)4)6) Please notice the advice regarding possible conflicts of interests as well as the disclaimer at the end of this document

Consolidated balance sheet

EURm 2012 2013 2014 2015(E) 2016E 2017E
Goodwill 3.3 3.3 3.3 3.3 3.3 3.3
Other intangible assets 0.9 1.0 0.8 0.9 1.0 1.1
Property, plant and equipment 21.2 21.8 22.6 23.2 29.3 30.4
Non-current financial assets 0.4 0.3 0.3 0.3 0.3 0.3
Other non-current receivables and assets 0.1 0.1 0.0 0.0 0.0 0.0
Deferred taxes 4.3 3.5 2.6 2.7 2.5 2.4
Non-current assets 30.2 29.9 29.6 30.4 36.5 37.6
Inventories 11.1 10.7 11.7 13.0 13.8 14.7
Trade receivables 5.5 5.1 5.4 6.2 6.7 7.3
Other current assets 1.2 1.3 0.9 1.4 1.2 1.0
Cash and cash equivalents 2.8 4.7 4.4 5.8 7.7 8.4
Current assets 20.6 21.8 22.4 26.4 29.4 31.4
Assets held for sale 0.0 0.0 0.0 0.0 0.0 0.0
Total assets 50.8 51.7 52.0 56.8 65.9 69.0
Subscribed capital 8.7 8.7 8.7 8.7 8.7 8.7
Capital reserve 26.3 26.3 26.3 26.3 26.3 26.3
Other comprehensive income -15.3 -12.7 -9.7 -9.7 -9.7 -9.7
Other components of equity -1.4 -1.8 -1.9 -1.9 -1.9 -1.9
Treasury shares 0.0 0.0 0.0 0.0 0.0 0.0
Consolidated profit 0.0 0.0 0.0 2.4 5.5 8.9
Dividend payment 0.0 0.0 0.0 0.0 0.0 0.0
Shareholder's equity 18.3 20.5 23.4 25.8 28.9 32.4
Minority interests 0.5 0.6 0.4 0.4 0.4 0.4
Total equity 18.9 21.1 23.8 26.2 29.3 32.8
Other non-current provisions 0.2 0.2 0.2 0.2 0.2 0.2
Non-current financial liabilities 17.1 18.2 15.1 16.8 22.7 22.2
Deferred tax liabilities 0.8 0.6 0.6 0.6 0.6 0.6
Other non-current liabilities 1.5 1.5 1.3 1.3 1.4 1.5
Non-current liabilities and provisions 19.6 20.4 17.2 18.9 24.8 24.5
Current provisions 2.6 2.5 2.3 2.5 2.6 2.4
Current financial liabilities 6.1 4.4 5.2 5.7 5.4 5.1
Trade payables 1.7 1.6 1.5 1.6 1.7 2.0
Other current liabilities 1.5 1.5 1.8 1.7 1.8 1.9
Current liabilities 11.9 10.0 10.8 11.5 11.5 11.5
Liabilities directly connected with assets held for sale 0.4 0.2 0.2 0.2 0.2 0.2
Total equity and liabilities 50.8 51.7 52.0 56.8 65.9 69.0

Consolidated balance sheet (as percentage of total assets)

4.8%
Goodwill
6.5%
6.4%
6.3%
5.8%
5.0%
Other intangible assets
1.8%
1.8%
1.5%
1.6%
1.5%
1.6%
Property, plant and equipment
41.8%
42.1%
43.6%
40.9%
44.5%
44.1%
Non-current financial assets
0.8%
0.7%
0.6%
0.5%
0.5%
0.4%
Other non-current receivables and assets
0.2%
0.2%
0.0%
0.0%
0.0%
0.1%
Deferred taxes
8.4%
6.7%
4.9%
4.7%
3.9%
3.5%
Non-current assets
59.4%
57.9%
57.0%
53.6%
55.4%
54.5%
Inventories
21.9%
20.7%
22.5%
22.9%
20.9%
21.3%
Trade receivables
10.8%
9.9%
10.3%
10.9%
10.2%
10.6%
Other current assets
2.4%
2.4%
1.7%
2.5%
1.8%
1.4%
Cash and cash equivalents
5.5%
9.2%
8.5%
10.2%
11.7%
12.2%
Current assets
40.6%
42.1%
43.0%
46.4%
44.6%
45.5%
Assets held for sale
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Total assets
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
Subscribed capital
17.2%
16.9%
16.8%
15.4%
13.3%
12.7%
Capital reserve
51.7%
50.8%
50.5%
46.2%
39.8%
38.1%
Other comprehensive income
-30.2%
-24.6%
-18.6%
-17.0%
-14.7%
-14.0%
Other components of equity
-2.7%
-3.5%
-3.6%
-3.3%
-2.8%
-2.7%
Treasury shares
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Consolidated profit
0.0%
0.0%
0.0%
4.2%
8.4%
13.0%
Dividend payment
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Shareholder's equity
36.1%
39.6%
45.1%
45.4%
43.9%
47.0%
Minority interests
1.1%
1.2%
0.8%
0.7%
0.6%
0.6%
Total equity
37.1%
40.7%
45.9%
46.1%
44.5%
47.5%
Other non-current provisions
0.4%
0.4%
0.4%
0.4%
0.3%
0.3%
Non-current financial liabilities
33.7%
35.1%
29.0%
29.5%
34.4%
32.2%
Deferred tax liabilities
1.6%
1.1%
1.2%
1.1%
0.9%
0.9%
Other non-current liabilities
3.0%
2.9%
2.5%
2.3%
2.1%
2.2%
Non-current liabilities and provisions
38.6%
39.5%
33.0%
33.2%
37.7%
35.5%
Current provisions
5.1%
4.8%
4.4%
4.4%
3.9%
3.5%
Current financial liabilities
12.0%
8.4%
9.9%
10.0%
8.2%
7.4%
Trade payables
3.3%
3.1%
2.9%
2.9%
2.6%
2.9%
Other current liabilities
3.0%
2.9%
3.5%
3.0%
2.8%
2.8%
Current liabilities
23.4%
19.3%
20.7%
20.3%
17.5%
16.6%
Liabilities directly connected with assets held for sale
0.8%
0.5%
0.4%
0.4%
0.3%
0.3%
Total equity and liabilities
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%

Consolidated cash flow statement

EURm 2012 2013 2014 2015(E) 2016E 2017E
EBIT 7.0 5.6 6.1 4.9 6.3 6.9
Depreciation 2.1 2.7 2.9 2.9 3.1 3.3
Paid/received income tax -1.8 -0.9 -1.3 -1.4 -1.8 -1.9
Other non-cash expenses/income -0.1 0.1 -0.3 0.0 0.0 0.0
Changes in pension provisions and other non-current liabilities -0.8 -0.1 -0.2 0.0 0.0 0.0
Gross cash flow 6.4 7.4 7.2 6.3 7.6 8.3
Change in inventories, trade receivables and other assets -1.8 1.1 -0.4 -2.7 -1.1 -1.3
Change in trade payables and other liabilities -1.0 -0.6 0.0 0.4 0.3 0.2
Other non-cash items 0.0 0.0 0.0 0.0 0.0 0.0
Net cash from operating activities 3.6 8.0 6.8 4.0 6.8 7.2
Payments to acquire property, plant and equipment -2.1 -3.4 -3.6 -3.5 -9.2 -4.4
Payments to acquire financial assets -0.1 0.0 0.0 0.0 0.0 0.0
Payments to acquire intangible assets -0.4 -0.4 -0.1 -0.1 -0.1 -0.1
Payments made for investments in non-current assets -2.6 -3.8 -3.7 -3.6 -9.3 -4.5
Payments received from the disposal of consolidated subsidiaries 0.0 0.0 0.0 0.0 0.0 0.0
Proceeds from the disposal of non-current assets 0.0 0.3 0.3 0.0 0.0 0.0
Proceeds/payments relating to financial assets 0.2 0.2 0.0 0.0 0.0 0.0
Payments received from the sale of consolidated subsidiaries 0.0 0.0 0.0 0.0 0.0 0.0
Other non-current assets -0.1 0.0 0.0 0.0 0.0 0.0
Net cash from/used in investing activities -2.5 -3.3 -3.4 -3.6 -9.3 -4.5
Increase/decrease from financial liabilities -0.9 -0.5 -2.3 2.2 5.6 -0.7
Payments to owners and minority interests -0.3 -0.2 -0.2 0.0 0.0 0.0
Dividend payout 0.0 0.0 0.0 0.0 0.0 0.0
Change in deferred taxes 0.0 0.0 0.0 -0.2 0.1 0.1
Proceeds/payments from capital measures 0.0 0.0 0.0 0.0 0.0 0.0
Interest payments/interest received -1.5 -1.5 -1.0 -1.1 -1.3 -1.4
Proceeds/payments of financial assets 0.0 0.0 0.0 0.0 0.0 0.0
Net cash from/used in financing activities -2.7 -2.2 -3.6 0.9 4.4 -2.0
Changes in cash and cash equivalents -1.6 2.5 -0.2 1.3 1.9 0.7
Exchange rates/consolidation/others -0.2 -0.6 -0.1 0.0 0.0 0.0
Cash and cash equivalents at the beginning of the period 4.6 2.8 4.8 4.4 5.8 7.7
Cash and cash equivalents at the end of the period 2.8 4.8 4.4 5.8 7.7 8.4
Payments/debt positions held for sale 0.0 0.0 0.0 0.0 0.0 0.0
Funds balance 2.8 4.8 4.4 5.8 7.7 8.4
Key figures
2012 2013 2014 2015(E) 2016E 2017E
Growth rates
Gross revenue growth
EBITDA growth 3.7% 5.3% 7.9% 2.6% 3.2% 3.5%
EBIT growth 2.1%
0.8%
-13.8%
-19.1%
4.6%
3.3%
-15.1%
-22.7%
20.6%
28.7%
8.8%
10.0%
EBT growth -6.0% -21.8% 14.5% -26.8% 31.4% 10.0%
EPS growth -6.4% -24.7% 17.2% -22.5% 33.2% 9.5%
Margins
EBITDA margin 18.5% 15.1% 14.7% 12.1% 14.2% 14.9%
EBIT margin 13.7% 10.6% 10.1% 7.6% 9.5% 10.1%
EBT margin 10.6% 7.8% 8.3% 5.9% 7.5% 8.0%
Net margin 6.3% 4.5% 4.9% 3.7% 4.8% 5.0%
Yield analysis
ROI 6.8% 5.1% 5.9% 4.3% 5.1% 5.1%
ROCE 15.7% 11.6% 11.1% 8.3% 9.7% 9.7%
ROE 19.7% 13.0% 13.5% 9.4% 11.3% 11.1%
ROIC 15.0% 11.3% 11.0% 8.3% 9.7% 9.8%
Balance sheet analysis
Equity ratio
Equity/Non-current assets ratio 37.1%
62.5%
40.7%
70.4%
45.9%
80.5%
46.1%
86.1%
44.5%
80.4%
47.5%
87.2%
Equity + non-current debt/Non-current assets ratio 127.5% 138.7% 138.5% 148.1% 148.4% 152.5%
Asset intensity 59.4% 57.8% 57.0% 53.6% 55.4% 54.5%
Inventory turnover 5.4 5.3 5.6 5.2 4.9 4.8
Receivables turnover 10.6 10.9 12.0 11.1 10.3 9.8
Days of sales outstanding 34.5 33.4 30.5 32.9 35.6 37.3
Working capital/Sales ratio 18.7% 20.9% 19.8% 21.9% 23.6% 24.2%
Days of payables outstanding 32.8 33.2 27.6 27.6 28.7 30.7
Debt ratios
Net financial debt (EURm) 20.4 17.8 15.8 16.7 20.3 18.9
Net financial debt/EBITDA 2.0 2.2 1.8 2.1 2.0 1.9
Net gearing 1.1 0.8 0.7 0.6 0.7 0.6
EBITDA interest coverage 6.3 5.8 8.0 6.8 6.9 6.8
EBIT interest coverage 4.7 4.0 5.5 4.3 4.6 4.6
Cash flow analysis
Free cash flow (FCF) 0.9 4.0 3.0 0.4 -2.6 2.6
FCF/Sales 1.6% 6.9% 4.8% 0.7% neg. 3.9%
FCF/Net income 26.1% 154.6% 98.8% 18.5% neg. 76.6%
FCF per share (EUR) 0.10 0.45 0.34 0.05 -0.29 0.30
FCF yield 2.0% 8.1% 4.9% 0.7% neg. 5.2%
Capex (EURm) 2.6 3.8 3.7 3.6 9.3 4.5
Capex/Depreciation 1.0% 1.3% 1.3% 1.2% 3.0% 1.4%
Capex/Sales 4.7% 5.4% 6.0% 5.6% 14.1% 6.6%
Valuation multiples
EV/Sales 1.2 1.2 1.3 1.2 1.0 1.0
EV/EBITDA 6.2 7.7 8.7 9.8 7.1 6.6
EV/EBIT 8.4 11.0 12.6 15.6 10.6 9.8
EV/FCF 57.6 16.0 26.2 174.5 neg. 24.7
P/E 13.1 19.1 20.4 24.8 16.2 14.8
P/B 2.4 2.3 2.6 2.2 1.7 1.6
P/CF 12.6 6.2 9.1 14.5 7.5 7.0
P/S 0.8 0.9 1.0 0.9 0.8 0.7
Dividend yield 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Source: Masterflex SE; own estimates

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⇒ Successful restructuring in years 2008-2010

⇒ 2015: only moderate sales growth of 2.6%. For 2016 and 2017 we expect growth rates of 3.2% and 3.5%, respectively

Distribution of sales by region (2014)

⇒ ⇒ Europe (including Germany) is Masterflex´ main market for historical reasons Mid-term growth focus on North America and Asia (especially China)

Sales development by region (EURm)

⇒ Sales in the German region contain indirect exports, among others

⇒ Above-average growth in the "Rest of Europe" region (success from efficiency enhancement in production and warehouse)

⇒ The operating profit in 2013 was temporarily burdened by the upfront costs of internationalisation

⇒ 2015: weak sales dynamics and one-off items weighed down on the operating result; 2016E: Focus on optimisation and efficiency enhancement

Number of employees and sales/employees

Investments (EURm)

⇒ 2016E: largest share of expansion investments of EUR7.0m (mainly new warehouse capacities and expansion of production area at the headquarters) ⇒ 2011-2013: strong staff expansion (first level of internationalisation strategy); 2015: weak sales dynamics burdened sales/employee

⇒ From 2016 on increase in sales per employee (according to the CFO growth without further staff expansion (excluding the production and warehouse area))

0 100 200 300 400 500 600 700 2012 2013 2014 2015(E) 2016E 2017E 100 104 108 112 116 120 124 128 Number of employees - left axis Sales per employee (EURk) - right axis

Disclaimer

Recommendations concerning particular shares

  • Buy: According to our assessment, the stock should register an absolute profit of at least 15% within a 6-month period.
  • Hold: According to our assessment, the stock should register an absolute profit between 0 and 15% within a 6-month period.
  • Sell: According to our assessment, the stock should register an absolute loss within a 6-month period.

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Summary of the evaluation principles used:

Analyses of shares:

In valuing companies standard and accepted valuation methods (amongst others the Discounted Cash Flow Method (DCF Method), Peer-Group Analysis) are applied. Under the DCF Method the capitalised value of the issuers is calculated which shows the sum of the discounted company results, i.e. the current value of the issuer's future net distributions. The capitalised value is therefore determined with reference to the anticipated future company results and the capitalisation yield applied. Under the Peer-Group Analysis Method issuers quoted on the Stock Exchange are valued with reference to the comparison of ratio indices (e.g. share price / profit ratio, share price / book value ratio, enterprise value / sales, enterprise value / EBITDA, enterprise value / EBIT). The comparability of the ratio indices is determined above all by business activity and commercial prospects.

Sensitivity of the evaluation parameters:

The figures taken from the income statement, the cash-flow statement and the balance sheet upon which the evaluation of companies is based are numerical estimates and therefore subject to risks. These may change at any time without prior notice.

Quite apart from the evaluation method applied, there exists a very real risk that the share price goal may not be reached in the anticipated period of time. These risks include unforeseen changes in competitive pressure or in the demand for the issuer's products. Such fluctuations in demand may arise as a result of changes of a technological nature, the overall level of economic activity or in some cases as a result of changes in business moral concepts. Changes in tax law, in currency exchange rates and, in certain business segments, in regulations are further factors which can influence evaluations. This discussion of evaluation methods and risk factors makes no claim to be exhaustive.

Timing conditions of planned up-dates:

Analyses of shares:

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Possible conflicts of interest – as at: 02/26/2016 –

The WGZ BANK and/or its affiliated companies hold shares of the issuer analysed in their trading portfolio.

Further possible conflicts of interest are indicated as follows:

The WGZ BANK and/or its affiliated companies:

  • 1) own at least 1% of the issuers share capital.
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As at: 02/26/2016

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