Valuation Multiples

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Strictly Private and Confidential

www.e-valuation.us

VALUATION MULTIPLES REPORT [XYZ Sector] January 2010

New York - London – Miami - Madrid


Strictly Private and Confidential

JANUARY 2010

www.e-valuation.us

XYZ COMPANY – Valuation Multiples Report

e-Valuation Multiples: Description

E-Valuation uses professional databases about transactions, as well as about worldwide quoted companies. Thanks to our analysts´ experience and the tools used, e-Valuation can offer a customized service about comparable multiples in your company sector. It will permit to dispose of a multiples range of the same activity or as comparable as possible. The table of comparable multiples will offer the following information:

        

Transaction price - whenever it is available Acquired stake percentage Currency in which price and financial information are stated Price interpretation, that is to say whether it refers to equity or enterprise price Payment form (cash, shares exchange, debt holding, etc.) Number of employees of the acquired company Enterprise and equity Valuation of the acquired company Company´s principals financial data (sales, EBIT, EBITDA, net income, net debt) - whenever they are available Valuation multiples resulting from the previous information (Enterprise Value / Sales, Enterprise Value / EBIT, Enterprise Value / EBITDA, y PER).

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XYZ COMPANY – Valuation Multiples Report

Strictly Private and Confidential

JANUARY 2010

e-Valuation Multiples: Summary Table

www.e-valuation.us

EXAMPLE Strictly Private and Confidential Occurred Transactions in Vehicles Retail Distribution´s Sector between 2007 and 2009 in Europe Multiples Bidder Company

Country

Currency

Date

1 Company 1

Company A

Sweden

EUR

07/04/2009

Swedish retailer of vehicles and provider 100.0% of related services

2 Company 2

Company B

Spain

EUR

13/02/2009

Spanish vehicle retailer specializing in Fords

3 Company 3

Company C

Spain

EUR

31/12/2008 Spain based auto dealer

4 Company 4

Company D

United Kingdom

GBP

23/05/2008

5 Company 5

Company E

United Kingdom

GBP

04/05/2008

6 Company 6

Company F

Spain

EUR

01/05/2008 Spain based car dealer of Peugeot firm

7 Company 7

Company G

Russia

EUR

24/04/2008

Russian car dealer. Operates with firms 100.0% like Land Rover, BMW or Jaguar.

8 Company 8

Company H

Spain

EUR

13/03/2008

Spain based company engaged automotive dealership business

9 Company 9

Company I

United Kingdom

GBP

UK based motor distribution company. 03/10/2007 Works with firms like Audi, Alfa Romeo, Chrysler, Citroën, Jaguar, Ford, Jeep,…

# Company 10

Company J

United Kingdom

GBP

02/05/2007

# Company 11

Company K

United Kingdom

GBP

UK motor vehicle retailer. Operates with 27/02/2007 new and second hand vehicles, camions, caravans and bicycle.

#

Target Company

Enterprise Value (m)

EV/Revenue

EV/EBITDA1

EV/EBIT2

PER

11.4

0.17x

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

UK based automotive supplier. The bidder Group has got around 30 years of 100.0% experience in luxury vehicles retail business.

6.4

0.18x

18.2x

25.4x

38.1x

UK based firm sells, hires and services Ford vehicles.

50.8%

13.0

0.11x

-

-

-

76.0%

-

-

-

-

-

446.3

1.09x

-

28.2x

-

-

-

-

-

-

-

46.7%

60.0

0.14x

-

20.0x

-

UK based dealer of cars and vehicle 100.0% service centre operator.

7.1

0.12x

12.2x

16.4x

-

69.0

0.12x

10.3x

14.4x

12.5x

0.28x 0.14x 1.09x 0.11x

13.6x 12.2x 18.2x 10.3x

20.9x 20.0x 28.2x 14.4x

25.3x 25.3x 38.1x 12.5x

Activity Description

Nota 1: EBITDA = Earnings Before Interest, Taxes, Depreciation and Amortization Nota 2: EBIT = Earnings Before Interest and Taxes

% Stake

in

58.0%

AVERAGE MEDIAN MAXIMUM MINIMUM

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Strictly Private and Confidential

JANUARY 2010

www.e-valuation.us

XYZ COMPANY – Valuation Multiples Report

e-Valuation Multiples: Information Sources

e-Valuation uses numerous public information sources, both in Spain and abroad, in order to dispose of as much operations as possible. Additionally, our subscription to several commercial register in various countries allow us, when the price is published, to buy the acquired or merged company´s financial statements in order to calculate its valuation multiples.

In case we estimate necessary, we get in touch with the target company to confirm the data which has been published in our information sources, giving better reliability to the data we use.

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JANUARY 2010

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XYZ COMPANY – Valuation Multiples Report

e-Valuation Multiples: Advantage

Finding information about private transactions is an extremely laborious task which consumes great amount of time. It is worth realizing regularly this type of activity only for a company specialized in company valuation such as e-Valuation. In its daily activity, e-Valuation uses its sources in the following cases:

To obtain valuation multiples in order to use them in a company valuation

To inform itself about recent transactions in a particular sector, (for example in order for mergers and acquisitions´ advisers to prepare a reunion with a potential client, or if a company wants to inform know more about the movement which is happening in the sector)

To inform itself about companies which are currently in acquiring position in the market, as well as the type of acquisition they are interested in.

For this reason, the present report is addressed to the following collectives:

Venture Capital

Advisors and intermediates in fusions and acquisitions

Corporate Finance specialized agency

Investment banks

Companies which wants to know a reference price in their sector

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Strictly Private and Confidential

JANUARY 2010

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XYZ COMPANY – Valuation Multiples Report

e-Valuation Multiples: Contracting

The different contracting modalities are the following ones:

 Multiples customized finding request: the client describe the companies´ activity of the multiples he wants to know, and e-Valuation carries out a customized research on the client request. The research terms can be established in regards to: 1. Sector and subsector 2. Business model 3. Geographical areas 4. Companies country 5. Transactions date It is also possible to limit the number of transactions to be included in the report, or to establish research priorities, extending progressively the research range in case of finding few transactions comparables according to initials criteria.

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Strictly Private and Confidential

JANUARY 2010

www.e-valuation.us

XYZ COMPANY – Valuation Multiples Report

e-Valuation Multiples: Price

In case of transactions:

Minimum requests for transactions are 5 transactions, equivalent to 250 euros to pay in advance. The payment for more transactions will be done at their delivery at the rate of 50 euros by chosen transactions (included those which would not have multiples).

In the case of quoted companies:

Through this service, the client establishes the criteria under which he is interested in the quoted companies and e-Valora would do the consequent filter according to the client´s needs. The minimum is 5 listed companies equivalent to 250 euros to pay in advance. The payment to realize for more companies will be done at their delivery at the rate of 50 euros by chosen company.

Payment commitment:

e-Valuation will inform the client about the number of transactions found and the price resulting from the report with the corresponding invoice sending.

Payment terms:

The Multiples report will have to be paid in any case before its delivery to the client. Once the payment confirmation is received, the file with the requested information will be send by e-mail.

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Strictly Private and Confidential

JANUARY 2010

www.e-valuation.us

XYZ COMPANY – Valuation Multiples Report

e-Valuation Multiples: Contact Details

e-Valuation Financial Services North America

e-Valuation Financial Services Northern Europe

14 Wall Street, 20th Floor New York City, New York 10005 United States of America

One Canada Square, 29th Floor, Canary Wharf London E14 5DY United Kingdom

e-Valuation Financial Services Central and South America

e-Valuation Financial Services Southern Europe

111 Brickell Avenue, 11th Floor Miami, 33131 United States of America

c/ JosĂŠ Ortega y Gasset, 42 Madrid, Madrid 28006 Spain

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