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Masterflex SE Regulatory Filings 2011

Apr 5, 2012

276_rns_2012-04-05_4fc8a790-b279-4d21-8c2b-9809c7743dd1.pdf

Regulatory Filings

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Masterflex AG

Recommendation: BUY (BUY) Risk: MEDIUM (MEDIUM)

Price Target: EUR 7.00 (6.70)

Highly profitable core business

and long-term growth perspectives

  • Last week Masterflex published FY 2011 figures (more details next pages) that confirmed preliminaries: Revenue increased from EUR 46.1m to EUR 53.0m (+15.1%). EBIT increased by 16.4% to EUR 7.5. Earnings are thus significantly higher than the self-set target of EUR 7.0m.
  • Solid financials: By the end of FY 2011, equity ratio was 32%; net debt/EBITDA amounted to 1.9.
  • Outlook: Masterflex is guiding sales in the range of EUR 57m to 58m, accompanied by an EBIT of EUR 8m for FY 2012.
  • Highlights of the analysts' conference: CEO Dr Bastin explained that balance sheet figures significantly improved. Furthermore, the company was able to reduce its debt. Therefore an improvement of the financial result can be expected. We conservatively assumed just EUR 100,000 in our estimates. He added that one-time costs for the reorganisation of Masterflex AG into a pure management and financial holding company as well as the transformation into an SE (Societas Europaea) will lead to relatively small expenditures in a six-digit EUR area. Provisions have been built in FY 2011.
  • Regarding competition, Masterflex explained that there exist approximately 10 companies worldwide with a comparable business model. Masterflex plans to become global market leader. To achieve this goal, an acquisition could follow in the mid-term. Dividend payments are considered, too.
  • The company confirmed its mid-term organic growth rate (8-10% p.a.). Given its internationalization strategy and its innovative power that allows for substitution of traditional applications with hose systems, we believe in this scenario.
  • Our recommendation remains BUY. Due to better the than assumed net debt situation, we increase our price target from EUR 6.70 to EUR 7.00.
Key data
FY 12/31, EUR m 2009 2010 2011 2012E 2013E 2014E
Sales 38.4 46.1 53.0 57.0 62.0 67.0
EBIT 3.7 6.4 7.5 8.1 9.0 10.0
Net result (cont. operat.) -1.1 7.9 4.0 3.6 4.3 5.0
EPS (continued operat.) -0.24 1.67 0.45 0.41 0.49 0.56
EPS (discont. operat.) -2.87 -2.16 -0.01 0.00 0.00 0.00
EPS (continued and disc.) -3.11 -0.49 0.44 0.41 0.49 0.56
Gross margin 73.3% 72.8% 71.3% 71.4% 71.1% 70.8%
EBIT margin 9.5% 14.0% 14.2% 14.2% 14.5% 14.9%
ROE n.m. n.m. 24.6% 17.9% 17.5% 16.6%
ROA -1.5% 12.1% 7.8% 6.6% 7.6% 8.4%
EV/EBITDA 10.9 7.3 6.7 6.2 5.6 5.2
EV/EBIT n.m. 10.3 8.9 8.2 7.4 6.7
P/E (continued operat.) n.m. 3.2 11.8 13.1 10.9 9.5
Source: Masterflex AG, CBS Research AG

04 April 2012

Source: CBS Research AG, Bloomberg, Masterflex AG

Change 2012E 2013E 2014E
new old new old new old
Sales - 57.0 - 62.0 67.0 -
EBIT - 8.1 - 9.0 10.0 -
EPS - 0.41 - 0.49 0.56 -
Internet: www.masterflex.de Sektor: All Industrial
WKN: 549293
ISIN: DE0005492938
Reuters: MZXG.DE Bloomberg: MZX GY

Short company profile:

Masterflex AG is a specialist in developing and manufacturing superior connection and hose systems made of innovative high-tech plastics. Its competence and numerous innovations have allowed the company to set new standards for high-tech hose systems.

Share data:

Share price (EUR, latest closing price): 5.33
Shares outstanding (m): 8.9
Market capitalisation (EUR m): 47.3
Enterprise value (EUR m): 66.6
Ø daily trading volume (3 m., no. of shares): 9,106

Performance data:

High 52 weeks (EUR): 7.11
Low 52 weeks (EUR): 4.05
Absolute performance (12 months): 1.7%
Relative performance vs. CDAX:
1 month 2.4%
3 months -6.7%
6 months -22.0%
12 months 4.8%
Shareholders:
SVB GmbH & Co. KG/Schmidt 19.6%
BBC GmbH 4.6%
Bischoping family 5.3%
Ärzteverband 3.3%
von Rautenkranz 3.3%
own shares 1.5%
free float 62.4%
Financial calendar:
1Q FY 2012 Report 7 May 2012
AGM 19 June 2012
Author: Ralf Marinoni, CEFA (Analyst)
Close Brothers Seydler Research AG
Phone: +49 (0) 69-977 84 56 0
Email: [email protected]

www.cbseydlerresearch.ag

Please notice the information on the preparation of this document, the disclaimer, the advice regarding possible conflicts of interests, and the mandatory information required by § 34b WpHG (Securities Trading Law) at the end of this document. This financial analysis in accordance with § 34b WpHG is exclusively intended for distribution to individuals that buy or sell financial instruments at their own account or at the account of others in connection with their trading activities, occupation, or employment.

Key Figures

Key Figures
(EURm) FY 2011 FY 2010 yoy
Sales 53.0 46.1 15.1%
EBIT 7.5 6.4 16.4%
EBITDA 10.0 9.1 9.3%
Net Profit 4.3 8.1 -47.5%
EPS (EUR) 0.45 1.67 -73.1%
Equity 16.2 12.2 33.0%
Equity ratio 31.9% 18.6% n.m.
Net debt 19.3 22.8 -15.2%
Net debt/EBITDA 1.9 2.5 n.m.
Source: Masterflex AG, CBS Research AG

Valuation

Valuation summary

Consolidation of valuation methods

Weighting
factor
Fair value
per share (EUR)
Peer group valuation 50.0% 6.00
DCF valuation 50.0% 8.11
Fair value per share (EUR) 7.06

Source: CBS Research AG

Peer group analysis

EURm, except EPS (EUR) EBITDA EBIT EPS
2012E 2013E 2014E 2012E 2013E 2014E 2012E 2013E 2014E
Masterflex AG: Financial estimates CBS Research 10.8 11.8 12.9 8.1 9.0 10.0 0.41 0.49 0.56
Applied multiples: Peer group median 6.3 6.0 6.3 10.1 8.8 8.4 13.0 11.8 10.7
Enterprise value (derived) 68.4 71.2 81.1 81.8 78.9 83.5 - - -
+ Excess cash and marketable securities 4.5
- Financial debt and minority interest -23.9
Market capitalization (derived) 49.1 51.9 61.8 62.5 59.5 64.1 46.9 50.9 53.2
Median 53.2
Premium (discount) vs. Peer Group 0%
Fair market capitalization (after discount) 53.2
Number of shares (m) 8.9
Fair value per share (EUR) 6.00

Source: CBS Research AG

Annotation: As Masterflex runs a very specific business model, we decided to use average multiples from the SDAX companies.

DCF model

Discounted Cash Flow Model

PHASE 1 PHASE 2 PHASE 3
EURm 2012E 2013E 2014E 2015E 2016E 2017E 2018E 2019E 2020E 2021E 8
Sales 57.0 62.0 67.0 72.4 78.1 84.4 91.2 98.4 106.3 114.8
YoY grow
th
19.9% 8.8% 8.1% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0%
EBIT 8.1 9.0 10.0 10.9 11.7 12.7 13.7 14.8 15.9 17.2
EBIT margin 14.2% 14.5% 14.9% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0%
Income tax on EBIT (cash tax rate) -2.9 -3.2 -3.3 -3.6 -3.9 -4.2 -4.5 -4.9 -5.3 -5.7
Depreciation and amortisation 2.7 2.8 2.9 3.6 3.9 4.2 4.6 4.9 5.3 5.9
Other non-cash items 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Change in net working capital -2.0 -1.3 -1.3 -3.4 -3.6 -3.9 -4.3 -4.6 -5.0 -5.4
Net capital expenditure -2.9 -3.1 -3.2 -3.7 -4.0 -4.3 -4.6 -5.0 -5.4 -5.9
Free cash flow 3.0 4.1 5.1 3.8 4.1 4.5 4.8 5.2 5.6 6.2
Present values 2.9 3.6 4.2 2.9 2.9 2.9 3.0 3.0 3.0 3.1 59.8
Present value Phase 1 10.7 Risk free rate 3.50% Target equity ratio 30.0%
Present value Phase 2 20.8 Equity risk premium 6.00% Beta (fundamental) 1.80
Present value Phase 3 59.8 Debt risk premium 2.75% WACC 7.22%
Total present value 91.3 Tax shield 33.0% Terminal growth 2.0%
+ Excess cash/Non-operating assets 4.5 Sensitivity analysis
- Financial debt -23.9 Terminal growth (Phase 3)
1.0% 1.5% 2.0% 2.5% 3.0%
Fair value of equity 71.9 WACC 6.2% 8.92 9.74 10.75 12.04 13.73
6.7% 7.86 8.51 9.29 10.26 11.50
Number of shares (m) 8.9 7.2% 6.97 7.49 8.11 8.86 9.79
7.7% 6.22 6.64 7.14 7.73 8.45
Fair value per share (EUR) 8.11 8.2% 5.57 5.92 6.33 6.80 7.37

Source: CBS Research AG

Appendix

Financials

Masterflex AG

Profit and loss account (continued operations)

IFRS
EURm
2008 2009 2010 2011 2012E 2013E 2014E
Sales
YoY grow
th
73.4
-95.3%
38.4
-47.7%
46.1
19.9%
53.0
15.1%
57.0
7.5%
62.0
8.8%
67.0
8.1%
Change in inventories 0.1 -0.7 0.2 0.2 0.5 0.5 0.5
Other activated own work 0.9 0.1 0.0 0.1 0.5 0.5 0.5
Other operating income 0.9 1.3 0.8 1.5 1.5 1.5 1.6
Total revenues 75.2 39.1 47.1 54.8 59.5 64.5 69.6
COGS
in % of sales
-30.3
-41.3%
-11.0
-28.6%
-13.5
-29.4%
-17.0
-32.1%
-18.8
-33.0%
-20.5
-33.0%
-22.1
-33.0%
Gross income
in % of sales
44.9
61.2%
28.1
73.3%
33.6
72.8%
37.8
71.3%
40.7
71.4%
44.1
71.1%
47.5
70.8%
Personnel expenses
in % sales
-23.5
-32.1%
-14.3
-37.3%
-16.0
-34.8%
-18.0
-34.0%
-20.0
-35.1%
-21.8
-35.2%
-22.5
-33.6%
Other operating expenses -12.1 -7.7 -8.4 -9.8 -9.9 -10.5 -12.0
EBITDA
in % of sales
9.3
12.6%
6.1
15.9%
9.1
19.8%
10.0
18.8%
10.8
19.0%
11.8
19.0%
12.9
19.3%
Depreciation and amortisation
in % of total revenues
-3.3
-4.4%
-2.5
-6.3%
-2.7
-5.7%
-2.5
-4.5%
-2.7
-4.6%
-2.8
-4.3%
-2.9
-4.2%
EBIT
in % of sales
6.0
8.1%
3.7
9.5%
6.4
14.0%
7.5
14.2%
8.1
14.2%
9.0
14.5%
10.0
14.9%
Financial result -2.9 -3.2 -3.3 -2.2 -2.4 -2.3 -2.3
Non-operating expenses/renenues -12.2 -3.1 6.0 0.9 0.0 0.0 0.0
EBT
in % of sales
-9.1
-12.5%
-2.7
-6.9%
9.1
19.8%
6.2
11.6%
5.7
10.0%
6.7
10.8%
7.7
11.4%
Taxes
as % of EBT
1.5
-16.8%
1.7
-64.9%
-1.0
-11.3%
-1.9
-31.0%
-1.8
-31.0%
-2.1
-31.0%
-2.4
-31.0%
Net income including minorities -7.6 -0.9 8.1 4.3 3.9 4.6 5.3
Minority interests 0.0 -0.1 -0.2 -0.3 -0.3 -0.3 -0.3
Net income (continued operations)
in % of sales
-7.6
-10.4%
-1.1
-2.8%
7.9
17.2%
4.0
7.5%
3.6
6.3%
4.3
7.0%
5.0
7.4%
Shares outstanding (in millions) 4.3 4.3 4.7 8.9 8.9 8.9 8.9
EPS from continued business units -1.76 -0.24 1.67 0.45 0.41 0.49 0.56
EPS from discontinued business units -1.84 -2.87 -2.16 -0.01 0.00 0.00 0.00
EPS from continued and discontin. business units -3.60 -3.11 -0.49 0.44 0.41 0.49 0.56

Source: CBS Research AG, Masterflex AG

Masterflex AG

Balance Sheet

IFRS
EURm
2008 2009 2010 2011 2012E 2013E 2014E
Assets
Noncurrent assets 52.2 41.8 34.0 31.3 31.4 31.6 31.7
as % of total assets 51.5% 60.3% 52.0% 61.5% 57.6% 55.6% 53.1%
Intangible assets 15.1 6.3 4.1 4.1 4.1 4.1 4.1
Fixed assets 28.0 25.4 21.2 20.9 21.0 21.4 21.6
Financial assets 4.7 4.0 2.7 0.6 0.6 0.6 0.6
Deferred taxes 3.4 5.8 5.9 5.6 5.5 5.4 5.3
Others 0.9 0.3 0.3 0.1 0.1 0.1 0.1
Current assets 49.1 27.5 31.4 19.6 23.1 25.2 28.0
as % of total assets 48.5% 39.7% 48.0% 38.5% 42.4% 44.4% 46.9%
Inventories 21.1 13.1 7.4 9.3 10.3 11.2 12.1
Accounts receivables 7.4 4.4 4.4 4.9 5.7 6.2 6.7
Other receivables and other assets 7.3 2.1 1.5 0.7 1.1 1.2 1.3
Cash 11.0 7.8 14.4 4.5 6.0 6.6 7.9
Assets held for sale 0.0 0.0 3.6 0.0 0.0 0.0 0.0
Income tax assets 2.2 0.2 0.2 0.1 0.0 0.0 0.0
Total Assets 101.3 69.3 65.4 50.9 54.5 56.7 59.7
Shareholders´ equity
as % of total equity and liabilities
Capital stock
Capital reserve
Retained earnings
14.8
14.7%
4.4
17.5
-7.2
1.0
1.4%
4.4
17.5
-21.1
12.2
18.7%
8.7
26.3
-23.2
16.2
31.9%
8.7
26.3
-19.3
20.2
37.0%
8.7
26.3
-15.4
24.8
43.7%
8.7
26.3
-10.8
30.1
50.4%
8.7
26.3
-5.5
Minorities 0.2 0.2 0.4 0.6 0.6 0.6 0.6
Noncurrent liabilities 27.2 25.1 32.8 20.748 20.4 17.6 14.8
as % of total equity and liabilities 26.8% 36.1% 50.1% 40.7% 37.5% 31.0% 24.8%
Deferred taxes 1.5 1.5 0.5 0.4 0.4 0.4 0.4
Financial liabilities 21.5 19.5 30.0 18.3 18.0 15.0 12.0
Other liabilities 4.2 4.1 2.2 2.1 2.0 2.2 2.3
Current liabilities
as % of total equity and liabilities
59.2
58.5%
43.3
62.4%
20.4
31.2%
13.9
27.4%
13.9
25.5%
14.4
25.3%
14.8
24.8%
Other provisions 3.5 2.9 4.5 3.6 2.9 3.1 3.4
Financial liabilities 47.5 35.0 7.1 5.6 5.5 5.4 5.3
Trade accounts payables 4.8 2.2 1.8 1.5 1.7 1.9 2.0
Received prepayments 0.0 0.0 4.4 0.5 0.6 0.6 0.6
Other liabilities 2.9 2.4 1.5 1.7 2.3 2.5 2.7
Accruals and deferrals 0.5 0.7 1.1 1.0 1.0 0.9 0.9
Total equity and liabilities 101.3 69.3 65.4 50.9 54.5 56.7 59.7

Source: CBS Research AG, Masterflex AG

Masterflex AG

Cash flow statement

IFRS
EURm
2008 2009 2010 2011 2012E 2013E 2014E
Net income -7.6 -11.2 2.6 4.3 3.9 4.6 5.3
Depreciation and amortisation 3.5 2.5 2.7 2.5 2.7 2.8 2.9
Expenses from disposal of long-term assets 0.2 0.0 0.0 0.0 0.0 0.0 0.0
Change in deferred taxes 0.0 0.0 -1.0 0.2 0.3 0.1 0.1
Change in long term provisions 0.0 0.0 -1.2 0.1 0.0 0.0 0.0
Change in other assets and liabilities 9.8 13.7 1.9 -2.5 -0.4 1.2 1.5
Cash flow from operating activities 5.9 5.0 5.0 4.5 6.6 8.7 9.8
Investment in long-term assets -4.7 -1.0 -1.8 -3.0 -2.9 -3.1 -3.2
Income from disposal of consolidated subsidiaries 4.6 10.2 1.0 1.9 0.0 0.0 0.0
Income from the disposal of non-current assets 0.4 0.0 0.0 0.5 0.0 0.0 0.0
Expenses from purchase of other assets -2.5 -0.5 -0.4 2.0 0.0 0.0 0.0
Repayment of financial assets 6.1 1.3 0.0 0.0 0.0 0.0 0.0
Cash flow from investing activities 3.9 10.0 -1.3 1.4 -2.9 -3.1 -3.2
Payments to owners and minority interests -3.7 -0.1 0.0 0.0 0.0 0.0 0.0
Proceeds from raising loans 8.1 0.8 28.6 0.0 0.0 0.0 0.0
Repayment of loans -3.4 -15.4 -35.4 -13.6 -0.5 -3.0 -3.0
Others -3.9 -3.4 9.5 -2.3 -1.8 -2.1 -2.4
Dividends paid 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Cash flow from financing activities -2.9 -18.2 2.8 -15.9 -2.2 -5.0 -5.3
Total change in cash and cash equivalents
Consolidation and foreign exchange effects
6.9
-1.8
-3.2
-0.1
6.5
0.1
-10.0
0.1
1.4
0.0
0.6
0.0
1.3
0.0
Cash and cash equivalents at the start of the period 5.9 11.0 7.8 14.4 4.5 6.0 6.6
Cash and cash equivalents at the end of the period 11.0 7.8 14.4 4.5 6.0 6.6 7.9

Source: CBS Research AG, Masterflex AG

Research

Schillerstrasse 27 - 29 60313 Frankfurt am Main

Phone: +49 (0)69 – 977 8456-0

Roger Peeters
Member of the Board
+49 (0)69 -977 8456- 12
[email protected]
Martin Decot +49 (0)69 -977 8456- 13
[email protected]
Igor Kim +49 (0)69 -977 8456- 15
[email protected]
Anna von Klopmann +49 (0)69 -977 8456- 10
[email protected]
Gennadij Kremer +49 (0)69 – 977 8456- 23
[email protected]
Daniel Kukalj +49 (0)69 – 977 8456- 21
[email protected]
Ralf Marinoni +49 (0)69 -977 8456- 17
[email protected]
Manuel Martin +49 (0)69 -977 8456- 16
[email protected]
Felix Parmantier +49 (0)69 -977 8456- 22
[email protected]
Marcus Silbe +49 (0)69 -977 8456- 14
[email protected]
Veysel Taze +49 (0)69 -977 8456- 18
[email protected]
Ivo Višić +49 (0)69 -977 8456- 19
[email protected]

Institutional Sales

Schillerstrasse 27 – 29 60313 Frankfurt am Main

Phone: +49 (0)69 – 9 20 54-400

Raimar Bock +49 (0)69 -9 20 54-115 Head of Sales [email protected]

Rüdiger Eich +49 (0)69 -9 20 54-119 Sule Erkan +49 (0)69 -9 20 54-107 (Germany, Switzerland) [email protected] (Sales-Support) [email protected]

Dr. James Jackson +49 (0)69 -9 20 54-113 Klaus Korzilius +49 (0)69 -9 20 54-114 (UK) [email protected] (Benelux, Germany) [email protected]

Stefan Krewinkel +49 (0)69 -9 20 54-118 Markus Laifle +49 (0)69 -9 20 54-120 (Execution, UK) [email protected] (Execution) [email protected]

Michael Laufenberg +49 (0)69 -9 20 54-112 Bruno de Lencquesaing +49 (0)69 -9 20 54-116

Christopher Seedorf +49 (0)69 -9 20 54-110 Janine Theobald +49 (0)69 -9 20 54-106 (Sales-Support) [email protected] (Austria, Germany) [email protected]

Bas-Jan Walhof +49 (0)69 -9 20 54-105 (Benelux) [email protected]

(Germany) [email protected] (Benelux, France) [email protected]

Disclaimer and statement according to § 34b German Securities Trading Act ("Wertpapierhandelsgesetz") in combination with the provisions on financial analysis ("Finanzanalyseverordnung" FinAnV)

This report has been prepared independently of the company analysed by Close Brothers Seydler Research AG and/ or its cooperation partners and the analyst(s) mentioned on the front page (hereafter all are jointly and/or individually called the 'author'). None of Close Brothers Seydler Research AG, Close Brothers Seydler Bank AG or its cooperation partners, the Company or its shareholders has independently verified any of the information given in this document.

Section 34b of the German Securities Trading Act in combination with the FinAnV requires an enterprise preparing a security analysis to point out possible conflicts of interest with respect to the company that is the subject of the analysis.

Close Brothers Seydler Research AG is a majority owned subsidiary of Close Brothers Seydler Bank AG (hereafter ´CBS´). However, Close Brothers Seydler Research AG (hereafter ´CBSR´) provides its research work independent from CBS. CBS is offering a wide range of Services not only including investment banking services and liquidity providing services (designated sponsoring). CBS or CBSR may possess relations to the covered companies as follows (additional information and disclosures will be made available upon request):

  • a. CBS holds more than 5% interest in the capital stock of the company that is subject of the analysis.
  • b. CBS was a participant in the management of a (co)consortium in a selling agent function for the issuance of financial instruments, which themselves or their issuer is the subject of this financial analysis within the last twelve months.
  • c. CBS has provided investment banking and/or consulting services during the last 12 months for the company analysed for which compensation has been or will be paid for.
  • d. CBS acts as designated sponsor for the company's securities on the basis of an existing designated sponsorship contract. The services include the provision of bid and ask offers. Due to the designated sponsoring service agreement CBS may regularly possess shares of the company and receives a compensation and/ or provision for its services.
  • e. The designated sponsor service agreement includes a contractually agreed provision for research services.
  • f. CBSR and the analysed company have a contractual agreement about the preparation of research reports. CBSR receives a compensation in return.
  • g. CBS has a significant financial interest in relation to the company that is subject of this analysis.

In this report, the following conflicts of interests are given at the time, when the report has been published: d, f

CBS and/or its employees or clients may take positions in, and may make purchases and/ or sales as principal or agent in the securities or related financial instruments discussed in this analysis. CBS may provide investment banking, consulting, and/ or other services to and/ or serve as directors of the companies referred to in this analysis. No part of the authors compensation was, is or will be directly or indirectly related to the recommendations or views expressed.

Recommendation System:

Close Brothers Seydler Research AG uses a 3-level absolute share rating system. The ratings pertain to a time horizon of up to 12 months:

BUY: The expected performance of the share price is above +10%. HOLD: The expected performance of the share price is between 0% and +10%. SELL: The expected performance of the share price is below 0%.

Recommendation history over the last 12 months for the company analysed in this report:

Date Recommendation Price at change date Price target
13 May 2011 HOLD EUR 6.50 EUR 6.70
16 August 2011 BUY EUR 4.85 EUR 6.70
18 November 2011 BUY EUR 4.72 EUR 6.70
06 March 2012 BUY EUR 5.21 EUR 6.70
04 April 2012 BUY EUR 5.33 EUR 7.00

Risk-scaling System:

Close Brothers Seydler Research AG uses a 3-level risk-scaling system. The ratings pertain to a time horizon of up to 12 months:

LOW: The volatility is expected to be lower than the volatility of the benchmark MEDIUM: The volatility is expected to be equal to the volatility of the benchmark HIGH: The volatility is expected to be higher than the volatility of the benchmark

The following valuation methods are used when valuing companies: Multiplier models (price/earnings, price/cash flow, price/book value, EV/Sales, EV/EBIT, EV/EBITA, EV/EBITDA), peer group comparisons, historical valuation approaches, discounting models (DCF, DDM), break-up value approaches or asset valuation approaches. The valuation models are dependent upon macroeconomic measures such as interest, currencies, raw materials and assumptions concerning the economy. In addition, market moods influence the valuation of companies. The figures taken from the income statement, the cash flow statement and the balance sheet upon which the evaluation of companies is based are estimates referring to given dates and therefore subject to risks. These may change at any time without prior notice.

The opinions and forecasts contained in this report are those of the author alone. Material sources of information for preparing this report are publications in domestic and foreign media such as information services (including but not limited to Reuters, VWD, Bloomberg, DPA-AFX), business press (including but not limited to Börsenzeitung, Handelsblatt, Frankfurter Allgemeine Zeitung, Financial Times), professional publications, published statistics, rating agencies as well as publications of the analysed issuers. Furthermore, discussions were held with the management for the purpose of preparing the analysis. Potentially parts of the analysis have been provided to the issuer prior to going to press; no significant changes were made afterwards, however. Any information in this report is based on data considered to be reliable, but no representations or guarantees are made by the author with regard to the accuracy or completeness of the data. The opinions and estimates contained herein constitute our best judgment at this date and time, and are subject to change without notice. Possible errors or incompleteness of the information do not constitute grounds for liability, neither with regard to indirect nor to direct or consequential damages. The views presented on the covered company accurately reflect the personal views of the author. All employees of the author's company who are involved with the preparation and/or the offering of financial analyzes are subject to internal compliance regulations.

The report is for information purposes, it is not intended to be and should not be construed as a recommendation, offer or solicitation to acquire, or dispose of, any of the securities mentioned in this report. Any reference to past performance should not be taken as indication of future performance. The author does not accept any liability whatsoever for any direct or consequential loss arising from any use of material contained in this report. The report is confidential and it is submitted to selected recipients only. The report is prepared for professional investors only and it is not intended for private investors. Consequently, it should not be distributed to any such persons. Also, the report may be communicated electronically before physical copies are available. It may not be reproduced (in whole or in part) to any other investment firm or any other individual person without the prior written approval from the author. The author is not registered in the United Kingdom nor with any U.S. regulatory body.

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This analysis is intended to provide information to assist institutional investors in making their own investment decisions, not to provide investment advice to any specific investor.

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