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Original-Research: Epti AB - von GBC AG
Einstufung von GBC AG zu Epti AB
Unternehmen: Epti AB ISIN: SE0013774668
Anlass der Studie: Research Comment Empfehlung: Buy Kursziel: 0.80 EUR Kursziel auf Sicht von: 31.12.2023 Letzte Ratingänderung: Analyst: Matthias Greiffenberger, Cosmin Filker
Significant growth with strong earnings improvements in the 3rd quarter In the third quarter of 2022, EPTI AB increased sales by 134.7% to SEK 53.74 M (PY: SEK 22.90 M). Consequently, sales in the first nine months of 2022 almost quadrupled year-on-year by 286.9% to SEK 155.2 million (PY: SEK 40.11 million). Of the nine-month revenue, SEK 125.69 million was attributable to EPTI Service AB and SEK 48.72 million to EPTI Invest AB. Total output increased by 51.4% to SEK 57.23 million (PY: SEK 37.79 million) in the third quarter of 2022, which corresponds to an increase of 172.9% to SEK 174.41 million (PY: SEK 63.91 million) on a nine-month basis. EPTI Invest AB accounted for SEK 8.34 million (PY: SEK 18.46 million) of the total operating performance and EPTI Service AB for SEK 48.89 million (PY: SEK 19.34 million). The reason for the decrease in EPTI Invest's total operating performance is due to the lower number of consolidated investments. Thus, the investments are recorded as associated companies and are no longer consolidated. EBITDA amounted to SEK 4.78 million in the third quarter of 2022 (PY: EUR 12.41 million). The year-on-year reduction is attributable to highly positive one-off effects from the previous year. In a nine-month view, EBITDA decreased to SEK -6.68 million (PY: SEK 11.75 million). EPTI Service AB contributed EBITDA of EUR 27.44 million, while the EPTI Invest's EBITDA was SEK -11.00 million and that of the Group's parent company was SEK -23.12 million. Depreciation and amortization increased to SEK 10.48 million (PY: SEK 3.12 million), of which SEK 9.68 million was attributable to goodwill amortization. The reason for this is the amortization of goodwill acquired as part of the reverse IPO. The non-consolidated companies resulted in negative financial expenses of SEK -4.16 million (PY: SEK 0.92 million). Consequently, the total net result was SEK -73.25 million (PY: SEK 3.36 million). According to our revaluation of EPTI Services and Apotekamo as well as the warrants, we have determined a positive valuation discrepancy (hidden reserves) in the amount of SEK 226.52 million. The valuation discrepancy in addition to the NAV of SEK 715.59 million determined as of September 30, 2022, results in a total NAV according to the GBC valuation approach of SEK 942.12 million (previously: SEK 952.67 million). At the current price of EUR 0.21 (Xetra, 17.11.22 17:35), this means a significant upside potential of 281% and therefore we assign a BUY rating. Even if we only consider the NAV on a K3 basis of SEK 715.59 million, this would result in a NAV per share of SEK 6.70 or EUR 0.61 per share, which also represents an enormous upside potential to the current share price of 190.5%.
Die vollständige Analyse können Sie hier downloaden: http://www.more-ir.de/d/26167.pdf
Kontakt für Rückfragen ++++++++++++++++ Offenlegung möglicher Interessenskonflikte nach § 85 WpHG und Art. 20 MAR Beim oben analysierten Unternehmen ist folgender möglicher Interessenkonflikt gegeben: (5a,6a,11); Einen Katalog möglicher Interessenkonflikte finden Sie unter: http://www.gbc-ag.de/de/Offenlegung.htm +++++++++++++++ Datum (Uhrzeit) der Fertigstellung: 12.12.2022 (13:50 Uhr) Datum (Uhrzeit) der ersten Veröffentlichung: 13.12.2022 (10:00 Uhr)
-------------------übermittelt durch die EQS Group AG.-------------------
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Quelle: dpa-Afx