accendo-overview-october-2015

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ACCENDO CAPITAL FUND CONFIDENTIAL EXECUTIVE SUMMARY FIGURES AS OF 30 OCTOBER 2015


Accendo Vision: Shareholder value unchained There are many “good” companies – whose shareholders are suffering We identify and help break the chains that are holding back shareholder value - Governance - Management

- Incentives - Strategy - Finance 2


Track record of solid returns from active engagement Our dedication, skill, and energy help companies deliver value to all shareholders Fund performance: - Year to-date +35%

- 12 months +36% - Inception (Feb-2008) +91% - AUM EUR 32 million

3


Accendo portfolio Exit considerations Investment year

IRR**

P&L (â‚ŹM)**

Okmetic

2008

21%

12.5

Talentum

2009

-1%

-0.4

XVIVO Perfusion

2012

57%

1.5

Doro

2013

22%

2.4

Gurit

2013

10%

0.5

New holding

2015

n.m.

n.m.

Holding*

Agenda completed

Business ready

* All cash outflows of the initial investment in Okmetic have been recovered in share sales and dividends and capital repayments. XVIVO has been received through share dividend from Vitrolife, cost base is assumed at SEK 12 per share which was the allocation at the time of spin-off. ** Annualized Internal Rate of Return and P&L contribution since investment at prevailing market values as of 30 October 2015 plus any dividend income & realized sale proceeds.

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Tested investment criteria Investment target characteristics Market value

• EUR 50-200 million

Location

• Nordic countries and German-speaking Europe

Focus

• Defensible market position with entry barriers • Compelling technology dynamic

Financials

• Strong balance sheet and cash flows • No financial distress or significant financial risk

Stability

• Margin of safety to absorb governance & business changes

Ownership

• Potential to own 10-20% of shares

Underperformance

• Company and share performing significantly below long-term potential

Action plan

• Can implement concrete, material changes to Board and management composition, incentives, strategic focus, operations, investor relations, etc.

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Significant opportunities ahead •

Following two substantial exits in 2014, the Fund has three core holdings – Market cap EUR 50-120 million and ownership stakes of ca 7-11%. – Historically, the Fund has held 3-5 core investments and up to three Board or nominating committee positions per manager

Expansion targets – – – –

5-6 core holdings and a few smaller positions (entering/exiting) Companies similar in size or somewhat larger than those in the portfolio today #1 or #2 owner in portfolio companies Ownership positions up to 20%

Advantages of larger ownership stakes – Rapidly secure Board representation, most direct and effective means of improving corporate governance and driving shareholder value creation – Help guide exits due to stronger negotiating position, especially for industrial M&A

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Accendo Team Henri Österlund Senior Partner Luxembourg +352 661 348 960 henri@accendofund.com

• Board of Directors positions: – – – –

Vice Chairman, Okmetic, since 2015, Chairman 2009-2015, member since 2008 Vice Chairman, Talentum, since 2014, member since 2011 Member, Doro, since 2015 Member, Comptel, 2010-2012

• Track record of successful activist investing with background in international private equity and corporate finance – – – –

Partner, Conventum Corporate Finance, Helsinki Chairman, InterQuest, London & Helsinki Partner, Triton Partners, London Associate, Doughty Hanson, Stockholm

• M.Sc. (Econ.), Helsinki School of Economics • Significant family investment in Accendo Mark H. Shay, CFA Senior Partner Stockholm +46 765 96 62 38 mark@accendofund.com

• Nominating Committees – –

Cision, 2012-2014 Cybercom, 2012

• Strong background in fundamental equity research and active ownership in European small cap companies – Senior Equity Analyst, Coghill Capital Management, London & Chicago – Manager, Accenture, USA/Latin America/Nordic

• MBA, MIT Sloan School of Management, USA – Wallenberg Foundation merit scholarship

• M.Sc., B.Sc. Electrical Engineering, Northwestern Univ., USA • Swedish/English bilingual, Sweden/US dual citizen

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Accendo Team Kai Tavakka, CFA Partner Luxembourg

• Corporate finance background – –

PCA Corporate Finance Danske Bank Corporate Finance

+352 661 467 960 kai@accendofund.com

• M.Sc. (Econ.), Aalto University School of Economics

Yves Deschenaux

• Extensive experience in investment funds

Independent Director Luxembourg yves.deschenaux@asyris.com

– – – – –

General Manager, Khepren Management S.àr.l. Managing Director, Asyris S.A. Managing Partner, Arthur Andersen Luxembourg S.A. Worldwide Partner, Andersen Business Consulting Lehman Brothers, New York

• M.Sc. (Econ.), Universität Konstanz, Certified Public Accountant

Joachim Berner Senior Advisor Stockholm joachim.berner@ christianberner.com

• Broad mix of operational and governance expertise in Nordic media, technology & small-cap companies – – – – – –

Chairman, Christian Berner Tech Trade AB Board Member, Talentum Oyj Board Member, Pensionsmyndigheten Board Member, Dagens Näringsliv Board Member, Mitt-I Board Member, NHST Media Group AS

• M.Sc. (Econ.), Handelshögskolan, Göteborg

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External partners Fund Administrator Fund Auditor Legal Counsel Tax and Structuring Trading

UBS Fund Services Luxembourg S.A. PWC Elvinger, Hoss & Prussen PWC Williams Trading Europe, LLP

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Okmetic – Global leader in sensor wafers Company overview • Okmetic supplies tailor-made silicon wafers used for the manufacture of sensors and semiconductors •

The automotive industry, consumer electronics, medical instrumentation and process control use various sensors and semiconductors in their products

The company is leading niche player in high-value sensor wafers with global sales providing Silicon On Insulator (SOI) wafers

Microelectromechanical systems (MEMS) experience for pressure and flow sensors, actuators, accelerometers, gyroscopes and microphones, increasingly used in smart phones, cars, wearable devices, etc.

Continued outperformance of the industry thanks to high-value wafer strategy and expertise

€m Sales EBITDA adj. EBITDA margin EBIT adj. EBIT margin

2011 83.2 18.1 22 % 11.8 14 %

2012 83.1 13.9 17 % 8.0 10 %

2013 68.5 10.9 16 % 5.0 7%

2014 74.1 13.0 18 % 6.4 9%

Sensor Wafer sales

46 %

47 %

59 %

63 %

€8.0 €7.5 €7.0 €6.5 €6.0 €5.5 €5.0 €4.5 €4.0

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Okmetic – Example of Accendo’s case 2008

Accendo Actions

Company Dynamics

Industry Dynamics

2009

• 15% flagging • Henri elected • Called EGM, Chairman elected Henri to • Recruited H. BOD Martola to BOD • Alerted BOD to • Initiated new weak core CEO profitability recruitment

2010

2011

2012

2013

2014

• Recruited CEO • Recruited M. • Tier 1 customer • Launched new • Preparing for • Strengthened Paulasto to focus incentive plan industry mgmt team BOD • Preparing • Focus on NWC consolidation • Launched novel • Hedged sector technological • Initiated EGM to • Securing growth stock incentive exposure: S&P platform for pay extra in specialty plan for mgmt semi short growth in dividend, avoid wafers st • Launched 1 • Buybacks at specialty wafers higher 2014 tax • Optimized CMD €4.76 a share capital structure

• Large share of • Cost cutting and • New robust, • Growth strategy profits from reducing scalable supply based on non-core silicon overhead chain sensor wafers trading • Surviving melt- • Outokumpu • Capex plan for • Key wafer ops down market 16% stake sale spec. wafers in making big overhang Finland losses • China evaluation • Tough economy • Strong cyclical • Weakening • Wafer market recovery semi industry under pressure • Customer from Q2 • Poly-si prices inventory build declining, hitting trading market

• World class • Capex program • Capacity and spec. wafer from 2011 near capabilities to capabilities completion reach many • 200mm capacity • Technology new customers on track (solar) sales • Manage • Tier 1 customer down to €2m unprofitable wins from €16m over poly-si purchase • Solar losses 2 yrs. agreements (out • NWC mgmt by 2015) • Zero or neg. • Wafer market growth for many down for 3rd yr players incl. • Weak JPY hurt Okmetic competitors • Plummeting • Consolidation solar prices starting

• Wafer sales increasing • Supply/demand reaching balance

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Talentum – Focused Nordic professional media Company overview • Talentum is a professional media provider in Nordics with leading magazines, books and business information supported by events and direct marketing operations •

Strong brands provide high quality content and must-have information to loyal customers, who are the people with highest level of disposable income and education, i.e. the decision makers of the society

€m Sales EBITDA adj. EBITDA margin EBIT adj. EBIT margin Digital sales

2011 83.5 4.3 5% 2.6 3%

2012 77.2 3.7 5% 2.4 3%

2013 75.6 4.4 6% 3.1 4%

2014 72.3 4.7 7% 3.4 5%

n.a.

n.a.

10 %

13 %

€1.4

€1.3 €1.2

€1.1 €1.0 €0.9

€0.8

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Talentum – Example of Accendo’s case 2009

Accendo Actions

Company Dynamics

Industry Dynamics

2010

2011

2012

• 5% flagging in May • Sought BOD seat for 2010 AGM, not successful

• Sought BOD seat for 2011 • Convinced mgmt to drop unrealistic €140M sales target for 2012

• Henri elected to • Pushing for BOD mgmt focus on • Spearheaded profitability and recruitment of company CEO mindset • Relocation to change, away lower cost HQ from • Successful recruitment ad divestments sales

• Alma Media bids €1.85 for Talentum in August • Only 1.5% of shares were tendered

• Acquired IIR Finland with earn-out based on sales, not profits • IIR becomes Talentum Events

• Lowering risks • and costs • Divested • construction info for €15M vs. • €7.5M cost in 2009 • Divested HR biz

• Market • Some rebound, weakening, but but recruiting less than feared market continues sluggish in Finland

2013 • 10% flagging in January • Launched stock incentive plan for mgmt • Tactical M&A • Increase digital footprint

Staff cuts, new • mgmt team CEO restructure Finnish mags • Focus on profitability and reader • experience

• Uncertainty • Challenging again in media Finnish media spending & market overall economy during H2

2014

• Henri elected as • Henri initiated Vice-Chm and lead the • Recruited M.S. merger to BOD discussions with • Initiated 1st Alma Media, CMD & share code name buyback ”Project • Successful M&A Kissinger” in digital space

Finland • Ongoing restructuring = digitalization 90% EBIT gain • Focus on CEO to Sweden and restructure Events Sweden businesses Digital efforts, • Consolidating SUMMA launch industry and reducing costs

• Challenging Swedish and Finnish media markets

2015

• Improved business • Alma Media bids cash+shares for Talentum in September

• Market • Talentum – stabilizing at low Alma Media level in FIN, merger opens SWE stronger the whole • Industry ripe for consolidation consolidation game

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XVIVO Perfusion – Breakthroughs in organ transplantation Company overview • XVIVO Perfusion is a medical technology company with innovative solutions for organ transplantation, addressing the structural shortage of usable donor organs •

Perfadex® by XVIVO has 90%+ market share in traditional preservation of lungs for transplantation

The Company’s breakthrough is the STEEN Solution™ together with XPS™ (a system of pumps, monitoring equipment and disposables) which is a game-changing approach to transplantation potentially providing a 10x increase in the amount of usable donor lungs, in part by using lungs donated after circulatory death

Early progress in liver transplants, 5-6x market size of lungs

SEKm Sales EBITDA EBITDA margin EBIT EBIT margin

2011 48.0 n.a. n.a. n.a. n.a.

2012 56.9 8.3 15 % 7.4 13 %

2013 68.9 13.0 19 % 10.8 16 %

2014 84.7 15.7 19 % 11.0 13 %

Sales growth

17 %

19 %

21 %

23 %

SEK 60 SEK 55 SEK 50 SEK 45 SEK 40 SEK 35 SEK 30 SEK 25

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Doro – Helping an aging population communicate Company overview • Doro is the leading brand of telecom solutions for seniors, supplying easy-to-use telecom and care products in 40+ countries •

Doro sells devices with features such as large buttons, clear sound, easy-to-read displays, and emergency services

24% annualized growth over 5 years, with globally aging population driving further growth potential

Expansion of service offering through 2015 acquisition of CareTech

SEKm Sales EBITDA EBITDA margin EBIT EBIT margin

2011 745 76 10 % 62 8%

2012 838 83 10 % 61 7%

2013 1 143 114 10 % 79 7%

2014 1 277 136 11 % 105 8%

Sales growth

18 %

12 %

36 %

12 %

SEK 55 SEK 50 SEK 45 SEK 40 SEK 35 SEK 30 SEK 25 SEK 20

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Gurit – Delivering the future of composite materials Company overview • Gurit is a global provider of composite materials and related components, tools and engineering services for wind energy, aerospace, automotive, marine, rail and civil engineering use •

Traditional materials will be increasingly replaced with composites due to superior strength and low weight

CHFm Sales EBITDA EBITDA margin EBIT EBIT margin

2011 344.7 44.8 13 % 31.0 9%

2012 351.0 36.6 10 % 12.7 4%

2013 281.1 17.8 6% 6.5 2%

2014 335.8 25.7 8% 16.2 5%

Sales outside Wind Energy

147.9

146.4

163.6

204.6

CHF 600 CHF 550 CHF 500

CHF 450

CHF 400

Growth in several market segments has been overshadowed by the decline of its major business, wind turbine blades

Gurit has materials capabilities but also strength and a solid competitive position in high-margin design & engineering services

CHF 350 CHF 300

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Exit in 2014: Cision with IRR 30% p.a. Holding

Company description

Accendo’s investment thesis

Accendo’s input

Cision

Media intelligence and communication tools provider with software, services and tools for PR and marketing professionals

- Market consolidation - Market grossly mispriced the share - Swedish listing while operations in USA is an overhang that can be lifted - Identified a good possibility for a more suitable owner

- Event-driven entry (threat of lawsuit) - Nomination Committee position resulting in our candidate to BOD - Value maximizing negotiations of competitive bids in the public takeover process of Cision

2012-2014 P&L: +€3.2m

SEK 70

Sale process ended with no buyer

SEK 60

U.S. accounting issues,

SEK 50

Accendo & owners’ directive to BOD to seek buyer for Cision

weaker performance

Sale at SEK 61

Initial bid SEK 51 Competing bids SEK 55+

SEK 40

Position initiated after SEK 30

threat of lawsuit

SEK 20 17


Exit in 2014: Vitrolife with IRR 44% p.a. Holding

Company description

Accendo’s investment thesis

Accendo’s input

Vitrolife

Life sciences company developing products and systems for in-vitro fertilization

-

- Initiated and led the effort to block unfavorable BOD proposal that would have resulted in a substantial transfer of value from shareholders to management - XVIVO spin-off

2009-2014 P&L: +€3.5m

Niche expertise Strong competitive position Flawless financial performance Global demographic trends highly compelling

SEK 110 SEK 100

Exit

SEK 90

SEK 80 SEK 70 SEK 60

SEK 50 SEK 40

XVIVO spin-off SEK 30

SEK 10

Position initiated, block purchase with Bure Equity Dec-09 Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13 Jan-14 Feb-14

SEK 20

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Other exited holdings

Holding

Company description

Accendo’s investment thesis

Accendo’s input

Comptel

Provides telecom operators software and services related to customer management, billing and network information

-

- Improved governance and operational performance through BOD position - Focus on cash flow and costs - Success in requiring capital repayment to shareholders from divestment proceeds

IT consulting company with telecom, public sector, and financial industry customers

- Attractive cash flow-based valuation - Identified several areas for strategic and operational improvement

- Attempted to influence the Company through unachievable BOD position - Attempted to influence the refinancing negotiations - Main owner blocked our initiatives and caused major damage to other owners

Pharmaceutical retail and wholesale distribution company

- Market mispricing of the share - Need for activist owner

- Event-driven investment

IRR 11% 2009-2013

Consolidation opportunities Good recurring revenues Low valuation Need of activist owner, expressed by the other shareholders

P&L +€0.6m Cybercom IRR -72% 2009-2012 P&L: -€4.9m Oriola-KD IRR 310% 2008-2009 P&L: +€0.7m

Excludes five exited positions each with less than EUR 500K P&L contribution

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Summary Terms – Accendo Capital SICAV SIF, A share class • Professional investors only • Fund structure and terms to facilitate activist investment strategy

• UBS Fund Services provides monthly NAV • 20% fund gate in place

Share Class

Class A

Minimum commitment

EUR 250K

Allocation

Paid in at subscription

Management fee p.a.

1.5%

Benchmark

3-month Euribor

Performance fee

20% of outperformance above benchmark yield

High water mark

Yes

Redemption

90 days notice after initial two year commitment

Dealing days

January 31, May 31, September 30

The Fund is an open-ended investment company organised as a partnership limited by shares (société en commandite par actions) under the laws of Luxembourg and qualifies as an undertaking for collective investment. The Fund is authorised as a société d’investissement à capital variable – fonds d’investissement spécialisé (a “SICAVFIS”) under the SIF Law.

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Summary Terms – New institutional share class “BX” • Share class structure to enable the next step in Fund’s strategy without excess liquidity

• UBS Fund Services provides monthly NAV • 20% fund gate in place

Share Class

Class BX

Minimum commitment

EUR 3 million

Allocation

Drawdown from committed capital

Management fee p.a.

1.0%

Benchmark

MSCI Europe Small Cap TR, EUR denominated

Performance fee

20% of outperformance above benchmark yield

High water mark

Yes

Redemption

90 days notice after initial three year commitment

Dealing days

January 31, May 31, September 30

The Fund is an open-ended investment company organised as a partnership limited by shares (société en commandite par actions) under the laws of Luxembourg and qualifies as an undertaking for collective investment. The Fund is authorised as a société d’investissement à capital variable – fonds d’investissement spécialisé (a “SICAVFIS”) under the SIF Law.

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Accendo A-S Share Performance as of 30 October 2015 Key Metrics, A-S Shares Total return Mean monthly return SD of monthly returns Annualized SD Up Months Down Months Best month Worst month Sharpe Ratio

Since Inception (Feb08- ) 2000

1800

Inception 91.0% 0.7% 4.0% 13.9% 49 43 12.3% -9.7% 0.60

TTM 35.8% 2.6% 4.4% 15.2% 8 4 12.1% -2.6% 2.11

1600

Monthly Returns

1400

2008

1200

1000

F-08 A-08 J-08 A-08 O-08 D-08 F-09 A-09 J-09 A-09 O-09 D-09 F-10 A-10 J-10 A-10 O-10 D-10 F-11 A-11 J-11 A-11 O-11 D-11 F-12 A-12 J-12 A-12 O-12 D-12 F-13 A-13 J-13 A-13 O-13 D-13 F-14 A-14 J-14 A-14 O-14 D-14 F-15 A-15 J-15 A-15 O-15

800

Performance data shown net of fees. Sharpe Ratio computed relative to 3-month Euribor.

Jan Feb Mar Apr May June Jul Aug Sep Oct Nov Dec Annual

0.1 % 0.1 % 0.2 % -0.4 % 1.1 % 2.3 % 2.2 % -3.7 % -2.6 % -1.7 % -2.4 %

2009 1.6 % -3.8 % -1.0 % 10.5 % 6.3 % -4.3 % 3.3 % 1.9 % 2.7 % -3.1 % 4.3 % 3.0 % 22.5 %

2010 0.3 % -0.6 % 8.9 % 1.3 % -5.8 % 1.1 % 8.1 % -2.8 % 5.4% 6.6% -7.9% 5.7% 20.2 %

2011 4.5 % 0.3 % 2.1 % -0.8 % -0.7 % -4.0 % -4.4 % -1.9 % -4.3 % 2.3 % -4.2 % 2.0 % -9.1 %

2012 9.3 % 3.4 % -1.0 % -0.2 % -9.7 % 3.0 % -0.5 % -2.2 % 1.6% -4.0% -2.4% 3.2% -0.6 %

2013 -0.1 % 1.4 % 0.1 % -2.3 % -0.6 % -2.3 % 3.8 % -1.0 % 3.5 % -0.9 % 3.1 % -1.3 % 3.2 %

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2014 0.7 % 12.3 % -2.6 % 2.1 % -2.4 % -2.4 % -1.6 % -0.3 % 1.9% -1.9% 2.9% -2.2% 5.8 %

2015 12.1 % 8.6 % 4.6 % 2.0 % -2.1 % -2.6 % 2.9 % -1.3 % 5.8 % 1.3 %

34.8 %


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