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UNILEVER M&A: «KALINA KRASNAYA»

Artem Aleksandrov Dmitriy Bazarov Ara Kosyan Nataliya Menskaya


MACROECONOMIC OVERVIEW GDP 3.6% GDP growth expected in 2011 Domestic demand as the main driver of GDP growth

Oil prices

Labor market

Money market

Lending

Trends

M2 increase up to 22%

Growth of loans to private and corporate borrowers

4.6% increase in retail turnover

Employment recovery lags behind economic growth

Further stabilization of M2

>7% increase of loans expected in 2011

Growth of household consumption (>4.1%)

4.1% growth of real income in 2011

Moderate increase of CBR rates

4.3% expected global GDP growth rate

unemployment

Steady increase of oil price up to 75 USD/barrel in 2011 83-86 USD/ barrel oil price in 2012-2013

7.5%

in 2011

Source: Sberbank CMR

Investments into fixed assets 7% increase


RUSSIAN BEAUTY AND PERSONAL CARE MARKET Growth

• Headline growth rate of 13-14% in 2010-15 • Personal care sales could reach $19.5 bln in 2015

MNCs

• Multinational companies (MNCs) are expected to increase their market share • MNCs move to localizing production • High market concentration

Trends

• Fast growth in higher value-added segments • Sophistication of product line and shift towards high-quality products • Market consolidation

Market segmentation 12,00%

19,90%

9,00% 6,20%

14,20%

6,00% 10,20%

13,50%

Henkel

L'Oreal

P&G

Unilever

Beiersdorf

Kalina

Middle-level companies

Local players

Source: McKinsey Consumer and Shopper Insights 2011


WHY KALINA IS A GOOD TARGET? Unilever post-merger market share

PV of synergies 3000 mln RUB

50% 45% 40% 35% 30% 25% 20% 15% 10% 5% 0%

2000 1000 0 Logistic synergy

Pre-Merger Unilever market share

Advertising and Workforce Packaging reduction Synergy Synergy

Pre-merger Kalina market share

Growth

Diversification

Potential

New presence

Low risk

Investment in a strategic category for Unilever

New target consumers aged over 30

Kalina annual growth rate is 13%

13% of oral care market

75% probability of postmerger integration

Powerful boost for organic growth

Loyal audience

2.2% annual growth of Beauty & Personal Care market

35% of face care market

High-quality management team

Vast distribution network

New high-quality products

Low-price segment

Best practices of corporate governance

Leadership in hair care, skin care and face care

No fierce competition with L’Oreal or P&G

Innovation formulas intellectual property

Business homogeneity


KALINA VALUATION - MULTIPLES METHOD Big Companies in Developed Markets

Big Companies in Emerging Markets

Comparable Companies in Developed Markets

Comparable Companies in Emerging Markets

•  •  •  •  •  •  •  •

•  Ales Groupe •  Elizabeth Arden •  Revlon •  Sarantis •  Ulric de Varens SA •  Interparfums SA •  Jacques Bogart SA •  Fancl

•  Marico Ltd. •  Gilette India •  Emami Ltd •  Godrej Consumer Products •  Dabur India •  Verofarm •  36.6

Procter and Gamble Unilever L'Oreal Colgate Palmolive Beirsdorf Avon Shiseido Oriflame

•  •

Comparable Companies Selection Criteria

Natura Cosmeticos Hypermarcas ColgatePalmolive

• < 1 bln Market Capitalization • < 1 bln revenue • Comparable capital structure • Personal Care and Beauty Sector • Wide range of products

Kalina Value*: 21-26 bln RUB Multiples

•  P/E •  EV/EBITDA * See Appendix 1 for further details


KALINA VALUATION – DCF MODEL

WACC: 11.65% Annual EBITDA margin: 15.26% Annual Depreciation and Amortization margin: 2.03%

FCF present Value: 3038.1 mln RUB

EV/EBITDA multiple: 14-16

Kalina Value*: 21.3-27.4 bln RUB

Effective annualized tax rate: 31.69% Net change in Operational Assets and Liabilities annualized margin: 3.5%

CapEx annualized margin: 3.58%

Year

2010

2011E

2012E

2013E

2014E

2015E

2016E

(mln RUB)

12776 13579

14378

15163

15924

16649

17409

FCF

509

573

605

635

664

694

Revenue

(mln RUB)

541

See Appendix


TRANSPORT SYNERGY In this section we analyze cost and risk reduction synergy produced by a supply chain integration of Unilever and Kalina. By integrating chains we mean linking warehouses and distribution centers and managing both Unilever and Kalina shipping simultaneously. We use Mean-Variance approach and solve non-linear optimization problem without loss of generality to analyze required investment, expected cost and risk reductions. Here we also consider that it takes 2 years to increase storage capacities of warehouses and rearrange the whole network, which is required for integration. We also consider that merging operational units results in a significant risk reduction. Transport synergy is to have an enormous impact on operational efficiency of Kalina because it now accounts for 20% of Kalina success.

4%-8% Expected Costs Reduction 52-105 mln RUB to integrate networks

Logistic and Distribution Networks Integration Synergies 412-825 mln RUB of total savings

0 Net effect: 359-719 mln RUB

Operation savings: 130 mln RUB

40 20

Transport Synergy 32%-35% absolute risk synergy

60

-20

2010

2011

2012

2013

2014

2015

2016

-40 -60 Logistic Network Integration Savings

Operational Efficiency Savings

Source: Kalina Quarter Report 2011, "Risk Reduction and Cost Synergy in Mergers and Acquisitions via Supply Chain Network Integration“ by Zugang Liu and Anna Nagurney


REVENUE SYNERGY Post-merger Unilever sales in Russia (mln RUB)

•  After the merger Unilever will increase its market share in Russia. Thus Unilever can use its increased monopoly power on the market to increase the product price. •  Based on the research the price could increased by 8,7%. •  The synergetic effect will last only for 5 years, because of the market consolidation in the future

65000

55000

45000

35000

25000

15000 1

2

3

Synergy effect Pre-merger Unilever sales in Russia

4

5

Pre-merger Kalina sales

6

Present value of revenue synergy effect : 15057 mln RUB

Source: Euromonitor, The Guardian, Kalina data, Unilever data


COST SYNERGIES Merged company will gain bigger market share thus it will increase its bargaining power in negotiations with media agencies and feedstock suppliers.

Unilever and Kalina feedstock and packaging expenditures (mln RUB)

Unilever and Kalina advertising combined expenditures (mln RUB)

21000 20000

8000

19000

6000

18000

4000 2000

17000

0

16000 2010

2011

2012

2013

2014

2015

Unilever and Kalina feedstock and packaging expenditures

2010

2011

2012

2013

2014

2015

Unilever and Kalina advertising combined expenditures

Potential discount on feedstock, packaging and advertising budget will be up to 8% Net present value of production cost reduction would be 7128 mln RUB (using Unilever WACC as a discount rate) Source: Kalina Quarter Report 2011; “Proper Treatment of Buyer Power in Merger Review”, D.Carlton, M. Israel; “Merger Synergies along the Supply Chain”, G. Bernile, E. Lyandresy


WORKFORCE REDUCTION SYNERGY Efficiency Growth After Deal (%) 14 12 10 8 6 4 2 0 Year 1

Year 2

Year 3

Average

Year 4

Workforce reduction and administrative integration synergy has a number of positive effects due to the costs cut, efficiency increase and extra savings generated by reduced expenses on travel, computers and trainings. Recent trends in M&A deals lead us to conclusion that up number of employees who will be fired will vary from 7% up to 30%. During our analysis we developed three different strategies of workforce reduction. However, there are specific risks that are to be treated seriously.

Max

6000

Monetary benefits from workforce dismissal (USD’000) 5000 4000

Results

Risks

Effort

Savings: 3.2 mln USD

Most perspective employees leave

1 year to move workers

Develop workforce integration project

12% efficiency growth

Higher salary expectations

1-2 years to fully integrate within a new culture

Develop compensation strategy

Payback period reduction up to 10%

Unwillingness to move to another city

48 mln RUB costs

Leadership assignments, communication strategies

3000 2000 1000 0 15

20

30

Percentage of employees fired

Recommendations

Source: Belmakki Oualid, The Impact of Cultural Issues on M&A, Synergy Disclosures in Mergers and Acquisitions by Marie Dutordoir, Peter Roosenboom and Manuel Vasconcelos, Kommersant “Kalina Recipe”


APPENDIX


APPENDIX 1 - KALINA VALUE FIELD Company DCF Value Developed Markets Big Companies, Forward Year 2, EV/EBITDA Emerging Markets Big Companies, Forward Year 2, EV/EBITDA Developed Markets Peers, Forward Year 2, EV/EBITDA Emerging Markets Peers, Forward Year 2, EV/EBITDA Developed Markets Big Companies, Forward Year 1, EV/EBITDA Emerging Markets Big Companies, Forward Year 1, EV/EBITDA Developed Markets Peers, Forward Year 1, EV/EBITDA Emerging Markets Peers, Forward Year 1, EV/EBITDA Developed Markets Big Companies, Year 1, EV/EBITDA Emerging Markets Big Companies, Year 1, EV/EBITDA Developed Markets Peers, Year 1, EV/EBITDA Emerging Markets Peers, Year 1, EV/EBITDA Developed Markets Big Companies, Forward Year 2, P/E Emerging Markets Big Companies, Forward Year 2, P/E Developed Markets Peers, Forward Year 2, P/E Emerging Markets Peers, Forward Year 2, P/E Developed Markets Big Companies, Forward Year 1, P/E Emerging Markets Big Companies, Forward Year 1, P/E Developed Markets Peers, Forward Year 1, P/E Emerging Markets Peers, Forward Year 1, P/E Developed Markets Big Companies, Year 1, P/E Emerging Markets Big Companies, Year 1, P/E Developed Markets Peers, Year 1, P/E Emerging Markets Peers, Year 1, P/E 5000

15000

25000

35000

45000

55000


APPENDIX 2 – DCF MODEL INPUTS EBITDA margin calculation Year Margin (%) Annualized margin D/A margin Year Depreciation and Amortization Revenue D/A Margin Annualized margin Tax rate calculation Year Profit before taxes Tax expense (-) Effective Tax rate Effective annualized tax rate Change in Operating Asstes and Liabilities Year Operating Assets Operating Liabilities Net Change in Operating Asstes and Liabilities Revenue Net Change Margin Annualized Margin CapEx Year CapEx Revenue CapEx Margin Annualized Margin WACC (using CIG inputs) Risk free rate (%) Personal beauty market beta Equity premium WACC

Unit RUB 1000 RUB 1000

2010 16,3

RUB 1000 RUB 1000

2011 14,4 15,267

2012 15,1

2007 81970 10120845 0,008

2008 90165 12028752 0,007 0,020

2009 321587 10175129 0,032

2010 397011 11672588 0,034

2008 346910 115777 0,334

2009 622927 208204 0,334 0,317

2010 1311205 340165 0,259

2011 585081 199096 0,340

2006 4002853 3039195 -787391 9338700 -0,084

2007 5365453 4199563 202232 10120845 0,020 0,035

2008 6152531 5750105 -763464 12028752 -0,063

2009 6395536 5741211 251899 10175129 0,025

2010 8474992 4574290 3246377 11672588 0,278

2006 434188 9338700 0,046

2007 184596 10120845 0,018 0,036

2008 361560 12028752 0,030

2009 55052 10175129 0,005

2010 72112 11672588 0,006

RUB 1000 RUB 1000 RUB 1000

RUB 1000 RUB 1000 RUB 1000 RUB 1000

2005 4656404 2905355 x 8150535 x

2005 884343 8150535 0,109

5,7 0,85 7 11,65


APPENDIX 3 – DCF MODEL Year

2010

2011E

2012E

2013E

2014E

2015E

2016E

Face Care market share

%

35%

35%

36%

36%

36%

36%

2011-2016 Face Care sales CAGR

%

7,0%

6,5%

6,0%

5,5%

5,0%

5,0%

Hair Care market share

%

13%

13%

14%

14%

14%

14%

2011-2016 Hair Care sales CAGR

%

8,0%

7,5%

7,0%

6,5%

6,0%

6,0%

Body Care market share

%

36%

36%

36%

36%

37%

37%

2011-2016 Body Care sales CAGR

%

6,0%

5,5%

5,0%

4,5%

4,0%

4,0%

Mouth Care market share

%

11%

12%

12%

12%

12%

12%

2011-2016 Mouth Care sales CAGR

%

6,0%

5,5%

5,0%

4,5%

4,0%

4,0%

6,3%

5,9%

5,5%

5,0%

4,6%

4,6%

12776

13579

14378

15163

15924

16649

17409

EBITDA

1950

2072

2194

2314

2430

2541

2657

EBIT

1690

1796

1902

2006

2107

2203

2303

NOPAT

1155

1227

1299

1370

1439

1505

1573

NOPAT+Non-Cash Charges

1414

1503

1591

1678

1762

1843

1927

NOPAT+Non-Cash Charges-Change in Operating A&L

967

1028

1088

1147

1205

1260

1317

FCF

509

541

573

605

635

664

694

Kalina revenue growth (Weigthed average) Kalina Revenue

WACC(%) FCF PV

% mln RUB

11,65 3 038,11


Appendix 4 Macroeconomic forecast of CMR of Sberbank for 2011-2013


APPENDIX 5 - REVENUE SYNERGY

Units

2010 2011E

Unilever sales in Russia

mln EUR

750

-

mln RUB

31614

Unilever sales in Russia growth rate Kalina sales

%

2012E 2013E 2014E 2015E

32879 34194,1 35561,9 36984,3 38463,7

4%

mln RUB

12776

13579

14378

15163

15924

16649

mln RUB

44390

46458

48572

50725

52909

55113

%

8,7%

Merged company sales

mln RUB

44390

50499

52798

55138

57512

59907

Synergy effect

mln RUB

0

4042

4226

4413

4603

4795

Present value of revenue synergy

mln RUB

15057

Combined company sales Potential revenue increase due to synergy effect

Unilever WACC

%

10,07%

According to the research "Strategic buyers, horizontal mergers and synergies: An experimental investigation"; Douglas Davis, Bart Wilson; 2008, after the merger companies increase their market power what leads to price increase for about 8,7%. Thus we can analyse and calculate net present value of the revenue synergy for Unilever.

Source: Guardian, Kalina annual report 2010, team calculations


APPENDIX 6 - COST SYNERGY Feedstock and packaging expenditures Uniliver feedstock and packaging expenditures in Russia Unilever sales in Russia -

Units mln RUB mln EUR mln RUB

Kalina feedstock and packaging expenditures in Russia Feedstock and packaging expenditures margin Sales margin Kalina Sales

mln RUB % % mln RUB

Overall Unilever and Kalina feedstock and packaging expenditures in Russia Unilever and Kalina feedstock and packaging expenditures in Russia CAGR

mln RUB %

Advertising expenditures Unilever advertising budget USA 2010 Unilever sales in USA 2010 Advertising expenditures margin

mln USD mln USD %

2010 2011 2012 2013 2014 2015 12850 750 31614 4744 80,02% 96,87% 11672

17594 18122 18666 19226 19802 20397 3%

720 6725 11%

Unilever sales in Russia - Unilever advertising budget in Russia Unilever advertising budget in Russia CAGR

mln EUR mln RUB mln RUB %

750 31614 3385 3520 3661 3807 3960 4118 4%

Kalina advertising budget Kalina advertising budget growth rate Total advertising budget of Unilever and Kalina

mln RUB % mln RUB

2000 2500 2750 3025 3328 3660 10% 5385 6020 6411 6832 7287 7778

Total expenditures of Unilver and Kalina on advertising, feedstock and packaging Potential post-merger economy - Present value of potential economy Unilever WACC

mln RUB % mln RUB mln RUB %

22979 24142 25077 26058 27090 28175 8% 8% 8% 8% 8% 8% 0 1931 2006 2085 2167 2254 7128 10,07%

Source: Kalina annual report, Unilever advertising budget, Euromonitor, The Daily Telegraph.


APPENDIX 7 - TRANSPORT SYNERGY Unilever WACC (according to Stock Analysis On Net)

%

10,07

North America Analysis North America Transport Spending North America Unilever Division Sales Transport expenses share

mln USD mln USD %

250 10000 2,5

250 10000 2,5

250 10000 2,5

250 10000 2,5

250 10000 2,5

250 10000 2,5

250 10000 2,5

Synergy Saving Calculation Year Kalina Revenue Projection Transport Expenses Projection* Transport Expenses Reduction Amount Saved 2010-2016 savings PV Savings Growth rate Annual Growth Rate of Savings Terminal Value of Saving after 2016

mln RUB mln RUB % mln RUB mln RUB % x % mln RUB

2010 12776 479 4 4 100

2011 13579 509 4 16

2012 14378 539 4 22

2013 15163 569 4 23

2014 15924 597 4 24

2015 16649 624 4 25

2016 17409 653 4 26

325

32

5

5

5

5

Total PV of Savings (assuming 4% costs cut) Total PV of Savings (assuming 8% costs cut) Costs (to integrate networks, as a % of transport expenses) Total costs (4% saving network) Total costs (8% saving network) Net effect of integration (4% saving integration) Net effect of integration (8% saving integration)

mln RUB mln RUB % mln RUB mln RUB mln RUB mln RUB

5 505 413 825 11 53 105 360 720

4% cost reduction is obtained for a merger of supply chains consisting of two paths. Thus, merging more complex supply chains consisting of at least 4 paths (4 main distribution centers of Kalina, and even more for Unilever) enables to obtain up to 8% cost reduction. Merged supply chains also reduce risk (see Graphs for synergy effect on expected costs and risk). We also consider that integration of larger networks not only generates 8% savings, but also costs twice as much. Here we also consider that it takes 2 years to increase storage capacities of warehouses and rearrange the whole network, which is required for unification of networks. So, the project will be only 20% effective in the first year, and only 80% effective in the second year.


APPENDIX 8 - TRANSPORT SYNERGY Operational Effeciency Analysis Initial number of outsorced companies

100

Final number of outsorced companies

30

Concentration increase

%

233

Cost reduction

%

10

Unilever Sales in Russia

mln RUB

31028

Kalina Sales in Russia

mln RUB

10175

% added by Kalina sales to Unilever sales

%

33

Concentration increase

%

33

Cost reduction**

%

2

Sales costs

mln RUB

621

Cost Reduction due to operational efficiency

mln RUB

13

Total PV of savings ***

mln RUB

130

Total Year

2010

2011

2012

2013

2014

2015

2016

Annual total distribution savings due to integration

mln RUB

17

29

35

36

37

38

39

Operational Efficiency Savings

mln RUB

13

13

13

13

13

13

13

Logistic Network Integration Savings

mln RUB

-49

16

22

23

24

25

26

To calculate sales costs reduction we will use empirical examples of costs reduction due to a greater concentration of goods flow per every unit of workforce used in distribution. Our recommendation is to deliver and sale both Unilever and Kalina goods simultaneously (this requires unification of main distribution centers). This will result in greater consolidation and thus higher operational efficiency. Unilever North America division moved from 100 to 30 outsourced companies it used for transportation what resulted in a 10% expenses cut. We will use this consolidation example to evaluate how much can be saved on distribution synergy. We also assume 1.5 savings coefficient while comparing American and Russian experiences of transport costs reduction because of poor Russian road network.


APPENDIX 9 - TRANSPORT SYNERGY


SPUTNIK TEAM Dmitriy Bazarov 2 year student, HSE-NES Joint Undergraduate Program dbazarov@nes.ru +7 (903) 1104520 Artem Aleksandrov 2 year student, HSE-NES Joint Undergraduate Program aaleksandrov@nes.ru +7 (968) 9512479 Nataliya Menskaya 2 year student, HSE-NES Joint Undergraduate Program nmenskaya@nes.ru +7 (915) 4009327 Ara Kosyan 2 year student, HSE-NES Joint Undergraduate Program akosyan@nes.ru +7 (906) 0972589


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