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291 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Table 201: NTES Annual Income Statement $ in millions INCOME STATEMENT 2007 2008E 2009E 2010E Revenue 293.9 433.5 529.7 589.2 Wireless & other 8.7 10.7 11.9 13.0 Advertising 37.1 55.5 67.4 83.7 Online Games 248.2 367.3 450.4 492.5 COGS -53.2 -78.2 -92.6 -111.1 Gross Profit 240.7 355.3 437.0 478.1 Operating Expense -80.6 -93.5 -128.5 -141.4 Sales & Mktg. expenses -29.3 -31.1 -45.6 -50.8 G&A expenses -18.9 -23.5 -31.8 -35.3 R&D expenses -19.7 -27.3 -37.1 -41.2 Other expenses 0.0 0.0 0.0 0.0 Share-based compensation -12.7 -11.7 -14.0 -14.0 EBIT 160.1 261.8 308.6 336.7 Adjusted EBIT (excl share-based comps) 172.8 273.4 322.6 350.7 EBITDA 185.9 288.7 345.7 378.5 Net Interest Income 15.0 19.9 25.4 34.5 Net Other Income -6.8 -21.1 0.0 0.0 Pre Tax Profit 168.2 260.5 334.0 371.3 Tax Expense/(Credit) -0.4 -62.3 -52.2 -57.8 Net Profit 167.8 198.3 281.8 313.5 Net Profit (excl 123R option expense) 180.5 209.9 295.8 327.5 Pre Tax EPS (US$) 1.36 2.11 2.68 2.91 After Tax EPS (US$) 1.36 1.61 2.26 2.46 After Tax EPS Diluted (US$) 1.27 1.54 2.14 2.33 After Tax EPS Diluted (US$ excl 123R option exp.) 1.37 1.63 2.25 2.44 Margins (%) Gross Margin 81.9 82.0 82.5 81.1 Operating Margin (excl 123R option expense) 58.8 63.1 60.9 59.5 EBITDA Margin 63.3 66.6 65.3 64.2 Net Margin 57.1 45.7 53.2 53.2 Net Margin excl 123R option expense 61.4 48.4 55.8 55.6 Sequential Growth (%) Revenue 9.5 47.5 22.2 11.2 Gross Profit 8.2 47.6 23.0 9.4 Adjusted EBIT 1.8 58.3 18.0 8.7 Pre Tax Profit -0.4 54.9 28.2 11.2 Net Profit (excl 123R exp) 9.4 16.3 40.9 10.7 After Tax EPS 16.6 20.6 39.7 8.8 After Tax EPS excl 123R option expense 15.7 18.8 38.5 8.3 Source: Company reports and J.P. Morgan estimates. 292 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Table 202: NTES Quarterly Income Statement $ in millions 1Q'07 2Q'07 3Q'07 4Q'07 1Q'08 2Q'08 3Q'08 4Q'08E 1Q'09E 2Q'09E 3Q'09E 4Q'09E Revenue 69.1 70.4 73.1 81.7 91.9 103.0 117.2 122.0 124.1 130.5 135.6 139.4 Wireless & other 2.1 2.2 2.2 2.2 2.7 2.5 2.7 2.8 2.9 2.9 3.0 3.1 Advertising 6.7 7.9 10.4 12.3 10.1 13.9 15.2 16.4 15.0 16.3 17.6 18.5 Online Games 60.3 60.4 60.5 67.2 79.2 86.6 99.3 102.7 106.2 111.3 115.0 117.8 COGS -13.0 -12.4 -13.6 -14.4 -15.6 -18.5 -23.7 -20.6 -20.9 -22.4 -24.3 -25.0 Gross Profit 56.1 58.1 59.5 67.4 76.3 84.5 93.5 101.4 103.2 108.2 111.3 114.3 Operating Expense -15.6 -19.3 -24.4 -21.4 -18.6 -22.3 -24.8 -27.9 -30.8 -31.6 -32.7 -33.5 Sales & Mktg. expenses -5.1 -5.9 -10.6 -7.8 -5.1 -7.4 -8.9 -9.8 -11.2 -11.1 -11.5 -11.8 G&A expenses -3.5 -5.1 -5.3 -5.0 -5.1 -5.3 -6.4 -6.7 -7.4 -7.8 -8.1 -8.4 R&D expenses -4.4 -4.7 -5.1 -5.6 -5.7 -6.6 -7.2 -7.9 -8.7 -9.1 -9.5 -9.8 Other expenses 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Share-based compensation -2.6 -3.6 -3.5 -3.0 -2.7 -3.0 -2.4 -3.5 -3.5 -3.5 -3.5 -3.5 EBIT 40.5 38.8 35.1 45.9 57.7 62.1 68.7 73.5 72.4 76.6 78.7 80.9 Adjusted EBIT (excl share-based comps) 43.1 42.3 38.6 49.0 60.4 65.2 71.1 77.0 75.9 80.1 82.2 84.4 EBITDA 46.2 45.5 41.8 52.6 63.9 68.6 74.4 82.1 81.1 85.7 88.3 90.6 Net Interest Income 3.0 3.7 3.9 4.4 4.4 4.6 5.8 5.1 5.5 6.1 6.6 7.2 Net Other Income -0.1 -1.2 -1.6 -4.1 -7.3 -3.8 -9.9 0.0 0.0 0.0 0.0 0.0 Pre Tax Profit 43.4 41.3 37.4 46.2 54.8 62.9 64.7 78.6 77.9 82.6 85.3 88.1 Tax Expense/(Credit) 4.4 0.3 2.7 -7.2 16.4 15.1 18.5 12.3 12.2 12.9 13.3 13.7 Net Profit 39.0 41.1 34.7 53.4 38.4 47.8 46.1 66.3 65.7 69.7 72.0 74.3 Net Profit (excl 123R option expense) 41.7 44.6 38.2 56.5 41.2 50.9 48.5 69.8 69.2 73.2 75.5 77.8 Pre Tax EPS (US$) 0.34 0.33 0.31 0.38 0.45 0.52 0.51 0.64 0.63 0.66 0.68 0.70 After Tax EPS (US$) 0.31 0.33 0.28 0.44 0.32 0.39 0.36 0.54 0.53 0.56 0.58 0.59 After Tax EPS Diluted (US$) 0.29 0.31 0.27 0.41 0.30 0.37 0.36 0.51 0.50 0.53 0.55 0.56 After Tax EPS Diluted (US$ excl 123R option exp.) 0.31 0.34 0.29 0.44 0.32 0.39 0.38 0.54 0.53 0.56 0.57 0.59 Margins (%) Gross Margin 81.2 82.5 81.4 82.4 83.0 82.0 79.8 83.1 83.2 82.9 82.1 82.0 Operating Margin (excl 123R option expense) 62.4 60.1 52.8 59.9 65.7 63.3 60.6 63.1 61.2 61.4 60.6 60.5 EBITDA Margin 66.9 64.6 57.2 64.4 69.5 66.6 63.5 67.4 65.4 65.6 65.1 65.0 Net Margin 56.5 58.3 47.5 65.4 41.8 46.5 39.4 54.3 53.0 53.4 53.1 53.3 Net Margin excl 123R option expense 60.3 63.4 52.3 69.1 44.8 49.4 41.4 57.2 55.8 56.1 55.7 55.8 Sequential Growth (%) Revenue 3.9 2.0 3.8 11.8 12.4 12.0 13.9 4.0 1.7 5.2 3.9 2.8 Gross Profit 3.0 3.5 2.5 13.2 13.3 10.7 10.7 8.4 1.8 4.8 2.9 2.7 Adjusted EBIT 4.9 -1.8 -8.8 27.0 23.4 7.9 9.1 8.3 -1.5 5.5 2.6 2.7 Pre Tax Profit 5.4 -4.7 -9.5 23.5 18.6 14.8 2.8 21.5 -0.8 6.0 3.2 3.2 Net Profit (excl 123R exp) 5.6 7.1 -14.4 47.8 -27.1 23.6 -4.6 43.8 -0.8 5.8 3.1 3.1 After Tax EPS 7.4 8.1 -13.9 54.7 -28.2 24.5 -3.4 43.2 -1.4 5.5 2.7 2.7 After Tax EPS excl 123R option expense 6.1 10.1 -12.8 48.6 -26.9 23.5 -4.8 43.4 -1.4 5.2 2.5 2.6 Source: Company reports and J.P. Morgan estimates. 293 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Table 203: NTES Annual Balance Sheet $ in millions 2007 2008E 2009E 2010E Cash and Cash Equivalents 552.2 844.6 1,194.5 1,571.5 Account Receivables 22.1 23.8 27.5 31.0 Inventory - - - - Total Other Current Assets 14.7 18.6 21.7 24.1 Total Current Assets 589.1 887.0 1,243.7 1,626.7 Gross Fixed Assets 61.5 90.1 126.0 165.2 Accumulated Depreciation (37.1) (60.4) (84.2) (112.0) Net Fixed Assets 24.4 29.7 41.8 53.3 Other Long Term Assets 8.8 15.8 16.0 16.0 Long Term Investments and Associates - - - - Total Long Term Assets 33.1 45.5 57.8 69.2 Total Assets 622.2 932.5 1,301.5 1,695.9 ST Debt and Current Portion of LT Debt 85.2 - - - Accounts Payable 33.2 41.8 51.4 61.8 Other Current Liabilities 51.1 80.4 92.9 104.8 Total Current Liabilities 169.6 122.2 144.3 166.6 Long Term Debt - - - - Other Long Term Liabilities 1.4 0.1 0.1 0.1 Total Long Term Liabilities 1.4 0.1 0.1 0.1 Share Capital 0.3 0.4 0.4 0.4 Share Premium - 15.9 72.6 131.2 Other Reserves 22.6 109.6 110.7 110.7 Retained Earnings 428.4 684.4 973.5 1,286.9 Preferred Stock - - - - Total Equity 451.3 810.2 1,157.1 1,529.3 Total Liabilities and Equity 622.2 932.5 1,301.5 1,695.9 Source: Company reports and J.P. Morgan estimates. 294 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Table 204: NTES Annual Cash Flow Statement $ in millions 2007 2008E 2009E 2010E Net Income 167.9 198.3 281.8 313.5 Add Non cash Expenses/(income) - - - - Depreciation and Amortization 13.2 15.2 23.2 27.8 Extraordinaries (0.0) (0.0) - - Other Non-Cash Items 12.7 11.7 14.0 14.0 Changes in Working Capital: - - - - (Increase)/Decrease Receivables (4.6) 0.5 (3.4) (3.5) (Increase)/Decrease Inventories - - - - (Increase)/Decrease Other Current Assets (6.8) (2.4) (2.9) (2.4) Increase/(Decrease) Payables (0.8) 5.3 9.2 10.4 Increase/(Decrease) Other Current Liabilities (4.7) 24.4 11.6 11.9 Net Cash from Operations 176.7 253.0 333.3 371.5 Cash Flow from Investing - - - - Purchase of Property, Plant & Equipment (7.8) (18.2) (35.0) (39.2) Purchase/Sale of Other LT assets (6.1) (6.2) - - Purchase/Sale of Investments - - - - Net Cash from Investing Activities (13.8) (24.4) (35.0) (39.2) Cash Flow from Financing - - - - Issuance/Repayment of Debt (18.4) (93.5) - - Change in other LT liabilities (0.1) (1.5) - - Change in Common Equity - net (65.1) 89.0 42.5 44.6 Payment of Cash Dividends - - - - Other Financing Charges, Net (50.0) 16.0 0.0 0.0 Net Cash from Financing Activities (133.6) 10.1 42.5 44.6 Net Effect of Exchange Rate Changes/Others - - - - Net Change in Cash and Cash Equivalents 29.3 238.7 340.9 377.0 Cash at End of Period 552.2 844.6 1,194.5 1,571.5 Source: Company reports and J.P. Morgan estimates. 295 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Ninetowns, Neutral, ($0.83) We remain Neutral on Ninetowns as the company’s core B2G (business-to- government) segment and its new B2B (business-to-business) segment continue to face a tough business environment due to the continuing slowdown in the global trade sector. Our Dec-09 price target is US$2.0 (down recently from Dec-08 price target of US$2.8), which is at a discount to our DCF valuation and current net cash per share due to market concerns about potentially higher losses going forward, which are likely to keep the stock price under pressure. • Ninetowns’ e-filings software sales have faced a tough business environment over the last couple of years due to a free alternative distributed by the government. In recent months, the ongoing export slowdown and quality issues in some of China’s sectors (e.g., food and toys) have further adversely impacted Ninetowns’ SME client base for both B2G and B2B offerings. • Ninetowns has also continued to see operating losses as it works on developing its new B2B segment. While Ninetowns has responded to the tougher business environment by expanding its pay-per-transaction model for enterprise software to several regions (to continue to gain new trade enterprises and retain existing clients) and taking cost cutting measures such as workforce reduction (from 400 employees to a current headcount of 300), we expect earnings to stay under pressure in the foreseeable future due to muted B2G revenues and early stage of B2B monetization. • Potential 2009 drivers: In our view, the following factors could drive shares in 2009: (1) return to profitability (upside risk) or larger operating losses (downside risk), and (2) if Ninetowns were to become a potential acquisition or partnership prospect (due to customer list of over 130k exporters and importers, and cheap valuation). Our current and newly introduced 2010 estimates are in the table below: Table 205: Ninetowns Financial Snapshot $ in millions, except per share data 2H'08E F'08E F'09E F'10E F'08E Y/Y F'09E Y/Y F'10E Y/Y J.P. Morgan Revenue 7.0 14.4 12.5 13.9 4% -13% 12% EBITDA -2.4 -6.6 -0.2 1.5 NM NM NM GAAP EPS -0.11 -0.23 -0.09 -0.04 NM NM NM Adj. EPS -0.11 -0.22 -0.08 -0.03 NM NM NM Consensus Revenue NA NA NA NA NM NM NM EBITDA NA NA NA NA NM NM NM GAAP EPS NA NA NA NA NM NM NM Adj. EPS NA NA NA NA NM NM NM Source: J.P. Morgan estimates. *Note: Adj. EPS excludes share-based compensation expense. 296 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Our Estimates and Outlook for 2009 We forecast net revenue of US$12.5MM, down 13% Y/Y, and a GAAP loss of US$0.09 per share (vs. GAAP loss of US$0.23 per share for 2008), or adjusted (ex- share-based expense) loss of US$0.08 per share (vs. loss of US$0.22 per share for 2008). We forecast enterprise software revenue of US$9.0MM (72% of total revenue), down 19% Y/Y, software development service revenue of US$3.1MM (25% of total revenue), up 4% Y/Y, and B2B revenue of US$0.4MM (3% of total revenue), up 6% Y/Y. With respect to margins, we forecast gross margin at 75.1% for 2009, up from 72.4% for 2008 (due to expected lower gross loss in B2B segment). We expect adjusted operating margin (ex-share-based expense) of -34.9% (operating loss) for 2009, narrowing from -74.4% for 2008, and adjusted net margin (ex-share-based expense) of -22.1% (loss) for 2009, narrowing from -52.9% for 2008. Our Estimates and Outlook for 2010 For 2010, we forecast net revenue of US$13.9MM, up 12% Y/Y, and GAAP loss of US$0.04 per share, or adjusted loss of US$0.03 per share. We forecast 2010 enterprise software revenue of US$9.7MM (69% of total revenue), up 7% Y/Y, software development service revenue of US$3.8MM (27% of total revenue), up 22% Y/Y, and B2B revenue of US$0.5MM (4% of total revenue), up 40% Y/Y. On margins, we forecast gross margin at 76.5% (up slightly Y/Y), adjusted operating margin of -18.5% (narrowing Y/Y), and adjusted net margin of -8.3% (narrowing Y/Y). Price Target, Valuation and Rating Analysis We remain Neutral on Ninetowns. The stock is trading at over 50% discount to FY08E net cash of US$2.66/share. We believe such a significant discount to net cash is unjustified; however, we remain Neutral due to the very low business visibility for the company and likelihood of continued operating losses. We recently revised down our price target to US$2.0 (Dec-09) from the prior US$2.8 (Dec-08) due to the weaker-than-expected results in 1H08. We set our price target at a discount to our DCF valuation of US$2.2 (also discount to current net cash per share of US$2.6) due to continued market concerns about potentially higher losses going forward, which are likely to keep the stock price under pressure. Risks to Our Rating and Price Target Upside risks to our rating and price target include: 1) possibility of Ninetowns becoming a target for acquisition or strategic partnership; 2) higher-than-expected monetization from the new B2B segment; and 3) significant conversions of free e- filing software users to paid service customers. Downside risks include: 1) further decline in existing core revenue base; 2) larger-than-expected investments in the B2B business; and 3) disruption in good working relationship with the PRC Inspections Administration. 297 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Table 206: NINE Annual Income Statement $ in millions INCOME STATEMENT 2007 2008E 2009E 2010E Revenue 13.8 14.4 12.5 13.9 Enterprise software 10.3 11.1 9.0 9.7 Software development service 3.4 3.0 3.1 3.8 Other 0.1 0.3 0.4 0.5 COGS -3.1 -4.0 -3.1 -3.3 Gross profit 10.8 10.4 9.4 10.7 Operating expense -24.3 -21.6 -14.0 -13.5 Sales & mktg. expenses -5.5 -5.6 -3.7 -3.5 G&A expenses -11.5 -11.5 -7.8 -8.0 R&D expenses -4.3 -4.4 -2.5 -2.1 Other expenses -3.0 0.0 0.0 0.0 Share-based compensation -0.3 -0.4 -0.3 -0.3 EBIT -13.5 -11.2 -4.6 -2.9 Adj. EBIT (ex-123R expense) -13.3 -10.7 -4.4 -2.6 EBITDA -10.0 -6.6 -0.2 1.5 Net interest income 1.9 1.2 1.4 1.3 Net other income -19.9 1.1 0.0 0.0 Pre-tax profit -31.6 -8.9 -3.3 -1.6 Tax expense/(credit) 0.0 0.2 0.2 0.1 Net profit -30.8 -8.1 -3.0 -1.5 Adj. Net profit (ex-123R exp.) -4.7 -7.6 -2.8 -1.2 Pre-tax EPS (US$) -0.90 -0.25 -0.09 -0.04 After-tax EPS (US$) -0.88 -0.23 -0.09 -0.04 Diluted EPS (US$) -0.88 -0.23 -0.09 -0.04 Adj. Diluted EPS (ex-123R exp., US$) -0.13 -0.22 -0.08 -0.03 Margins (%) GPM 77.9 72.4 75.1 76.5 OPM (ex-123R exp.) -96.0 -74.4 -34.9 -18.5 EBITDA margin -72.5 -45.5 -1.9 10.9 Net margin -222.8 -56.0 -24.4 -10.4 Adj. Net margin (ex-123R exp.) -33.9 -52.9 -22.1 -8.3 Sequential growth (%) Revenue -28.4 4.3 -13.4 11.7 Gross profit -37.3 -3.1 -10.2 13.7 Adj. EBIT n.m. n.m. n.m. n.m. Pre-tax profit n.m. n.m. n.m. n.m. Net profit (ex-123R exp.) n.m. n.m. n.m. n.m. Diluted EPS n.m. n.m. n.m. n.m. Adj. Diluted EPS (ex-123R exp.) n.m. n.m. n.m. n.m. Source: Company reports and J.P. Morgan estimates. 298 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Table 207: NINE Annual Balance Sheet $ in millions 2007 2008E 2009E 2010E Cash, cash equivalents and term deposits 91.9 92.9 88.0 87.7 Account receivables 5.0 4.4 4.1 4.7 Inventory 0.9 0.6 0.5 0.6 Total other current assets 2.5 2.1 1.8 2.0 Total current assets 100.3 100.0 94.5 95.0 Gross fixed assets 27.8 33.6 36.3 39.2 Accumulated depreciation (2.5) (5.6) (8.2) (11.0) Net fixed assets 25.4 27.9 28.1 28.2 Other long term assets 30.9 31.8 31.8 31.8 Long term investments and associates - - - - Total long term assets 56.2 59.7 59.9 60.0 Total assets 156.6 159.7 154.4 155.0 ST debt and current portion of LT debt Accounts payable 5.9 3.4 1.1 1.1 Other current liabilities 4.3 3.8 3.6 4.1 Total current liabilities 10.2 7.3 4.7 5.2 Long term debt - - - - Other long term liabilities 2.9 2.3 2.3 2.3 Total long term liabilities 2.9 2.3 2.3 2.3 Share capital 0.1 0.1 0.1 0.1 Share premium 116.8 127.5 127.8 129.4 Other reserves - - - - Retained earnings 26.5 22.5 19.4 18.0 Preferred stock - - - - Total equity 143.4 150.1 147.4 147.5 Total liabilities and equity 156.6 159.7 154.4 155.0 Source: Company reports and J.P. Morgan estimates. 299 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Table 208: NINE Annual Cash Flow Statement $ in millions 2007 2008E 2009E 2010E Net income (30.8) (8.1) (3.0) (1.5) Add non cash expenses/(income) - - - - Depreciation and amortization 3.3 4.2 4.1 4.1 Extraordinaries 25.1 (0.6) - - Other non-cash items 3.4 0.4 0.3 0.3 Changes in working capital: - - - - (Increase)/decrease receivables (1.7) 1.0 0.3 (0.6) (Increase)/decrease inventories (0.0) 0.5 0.0 (0.1) (Increase)/decrease other current assets 1.6 0.6 0.3 (0.2) Increase/(decrease) payables (2.3) (3.0) (2.3) 0.0 Increase/(decrease) other current liabilities 1.2 (0.9) (0.3) 0.5 Net cash from operations (0.4) (5.9) (0.6) 2.6 Cash flow from investing Purchase of property, plant & equipment (27.9) (2.6) (2.8) (2.9) Purchase/sale of other LT assets - 0.1 (1.5) (1.3) Purchase/sale of investments 35.5 - - - Net cash from investing activities 7.6 (2.6) (4.3) (4.2) Cash flow from financing - - - - Issuance/repayment of debt Change in other LT liabilities - (0.9) - - Change in common equity - net 0.2 (0.3) - 1.3 Payment of cash dividends - - - - Other financing charges, net - 2.3 (0.0) 0.0 Net cash from financing activities 0.2 1.1 (0.0) 1.3 Net effect of exchange rate changes (0.6) - - - Net change in cash and cash equivalents 6.8 (7.3) (4.9) (0.4) Net change in term deposits (36.0) - - - Total cash balance at beginning of period 114.2 91.9 92.9 88.0 Total cash balance at end of period 91.9 92.9 88.0 87.7 Source: Company reports and J.P. Morgan estimates. 300 Global Equity Research 05 Januar y 2009 Imran Khan (1-212) 622-6693 imran.t.khan@jpmorgan.com Shanda, Overweight, ($30.75) We maintain our Overweight rating on Shanda, the largest item-based (free-to-play) online game operator in China and our top pick in the online games sector. Our price target for Shanda is US$35, which implies 14.5x FY08E and 13.0x FY09E diluted GAAP EPS, or 13.9x FY08E and 12.5x FY09E adjusted diluted EPS. • We expect Shanda's large diversified game portfolio of 23 MMORPGs and 16 casual games (in operations and in pipeline) will continue to deliver consistently solid revenue growth going forward. We also believe Shanda’s large active account base (paying and non-paying combined) of ~70 million could be further monetized through cross-selling of new games and sequels (e.g., Legend of Mir2), and in-game advertising. Furthermore, Shanda has demonstrated that it aas the leading on-ground sales team in China to acquire new users – a significant advantage during the current macro slowdown. • We expect Shanda to emerge stronger in the online game industry post the current financial crisis. With a strong cash position and the largest online game revenue base in China, we believe: (1) Shanda is seeing better employee retention, (2) cash-strapped game start-up teams are more willing to sell to or join Shanda, and (3) Shanda has the financial strength to license additional games at more competitive costs. • We also maintain our view that: (1) Shanda’s strong marketing capability and operating platform will enable it to further monetize its aging, but very well known, games Mir2 and Woool, (2) Shanda’s “sequels” strategy of existing games (such as Mir2 WaiZhuag) will deliver stable longer-term growth, (3) Shanda continues to expand its game pipeline and diversify game-specific risks, and (4) Shanda has the most extensive free-to-play model experience among peers, which should continue to benefit the company. • 2009 drivers: In our view, the following factors will drive shares in 2009: (1) Shanda consistently delivering good results, (2) new games attracting greater than expected user traction, and (3) share buyback of up to US$200MM over the next few quarters (Shanda ended 3Q08 with cash of US$458MM, short-term investments of US$129MM and convertible debt of US$175MM). Our current and newly introduced 2010 estimates are in the table below: Table 209: Shanda Financial Snapshot $ in millions, except per share data 4Q'08E F'08E F'09E F'10E F'08E Y/Y F'09E Y/Y F'10E Y/Y J.P. Morgan Revenue 144.0 514.0 652.7 736.2 57% 27% 13% EBITDA 64.5 243.2 298.0 335.6 72% 23% 13% GAAP EPS 0.63 2.42 2.69 3.05 46% 11% 13% Adj. EPS 0.65 2.53 2.80 3.16 -5% 11% 13% Consensus Revenue 143.4 510.4 614.1 685.7 56% 20% 12% EBITDA 64.4 234.9 276.4 280.4 66% 18% 1% GAAP EPS 0.62 2.38 2.76 3.23 43% 16% 17% Adj. EPS 0.63 2.41 2.71 3.10 -9% 13% 14% Source: J.P. Morgan estimates and Bloomberg. *Note: Adj. EPS excludes share-based compensation expense. . 308 .6 336.7 Adjusted EBIT (excl share-based comps) 172.8 273.4 322.6 350.7 EBITDA 185.9 288.7 345.7 378.5 Net Interest Income 15.0 19.9 25.4 34.5 Net. in Common Equity - net (65.1) 89.0 42.5 44.6 Payment of Cash Dividends - - - - Other Financing Charges, Net (50.0) 16.0 0.0 0.0 Net Cash from Financing

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