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CopyofComparable_Companies_EXAMPLE.xls

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Investment Banking, 2E
Valuation, Leveraged Buyouts,
and Mergers & Acquisitions
Comparable Companies Analysis - Completed
JOSHUA ROSENBAUM
JOSHUA PEARL

List

($ in millions)
List of Comparable Companies
Equity Enterprise LTM LTM
Company Ticker Business Description Value Value Sales EBITDA
ValueCo Corporation NA Manufactures specialty chemicals and materials for the aerospace, automotive, and building products end markets -0 -0 $3,385 $700
BuyerCo BUY Produces chemicals and advanced materials including acetyl, acetate, vinyl emulsion, and engineered polymers 9,800 11,600 6,560 1,443
Falloon Group FLN Manufactures differentiated and commodity chemical products including those in adhesives, aerospace, automotive, and consumer products 7,480 11,254 11,835 1,636
Sherman Co. SHR Produces chemicals and plastics including coatings, adhesives, specialty polymers, Inks, and intermediates, performance polymers 5,600 8,101 5,895 1,047
Pearl Corp. PRL Supplies specialty chemical, construction, and container products for the food, consumer products, petroleum refinery, and construction industries 5,172 5,856 4,284 839
Gasparro Corp. JDG Develops various chemical products for use in crop protection, pharmaceuticals, and electronics applications 5,000 6,750 4,725 900
Kumra Inc. KUM Manufactures brominated flame retardants, refinery catalysts, and fine chemistry products 4,852 5,345 3,187 665
Goodson Corp. GDS Manufactures and markets basic chemicals, vinyls, polymers, and fabricated products 4,160 5,660 4,769 763
Pryor Industries PRI Develops and manufactures specialty chemicals for various end users including aerospace, plastics, coatings, and mining industries 3,926 4,166 3,682 569
Lanzarone Global LNZ Manufactures plastics and other chemicals including urethane polymers, flame retardants, seed treatment, and petroleum additives 3,230 3,823 3,712 578
McMenamin & Co. MCM Manufactures thermoplastic compounds, specialty resins, specialty polymer formulations, engineered films, and additive systems 3,193 3,193 3,223 355
S. Momper & Co. MOMP Manufactures chlorine, caustic soda, sodium hydrosulfite, hydrochloric acid, bleach products, and potassium hydroxide 2,240 2,921 2,077 378
Adler Worldwide ADL Produces titanium dioxide pigments for paints, plastics, inks, and cosmetics 1,217 1,463 1,550 245
Schachter & Sons STM Manufactures and markets chemical and plastic products including electrochemicals, methanol, and aromatic chemicals 1,125 1,674 1,703 238
Girshin Holdings MGP Manufactures carbon compounds and wood treatments 1,035 1,298 1,606 177
Crespin International MCR Produces engineered polymers and styrenic block copolymers used in adhesives, coatings, consumer, and personal care products 872 1,222 1,443 190

Benchmarking 1

ValueCo Corporation
Benchmarking Analysis – Financial Statistics and Ratios, Page 1
($ in millions, except per share data)
Market Valuation LTM Financial Statistics LTM Profitability Margins Growth Rates
Gross Net Sales EBITDA EPS
Equity Enterprise Gross Net Profit EBITDA EBIT Income Hist. Est. Hist. Est. Hist. Est. Est.
Company Ticker Value Value Sales Profit EBITDA EBIT Income (%) (%) (%) (%) 1-year 1-year 1-year 1-year 1-year 1-year LT
ValueCo Corporation NA -0 -0 $3,385 $1,155 $700 $500 $248 34% 21% 15% 7% 10% 9% 15% 9% NA NA NA
Tier I: Specialty Chemicals
BuyerCo BUY $9,800 $11,600 $6,560 $2,329 $1,443 $1,279 $705 36% 22% 20% 11% 14% 8% 22% 8% 27% 10% 7%
Sherman Co. SHR 5,600 8,101 5,895 1,945 1,047 752 419 33% 18% 13% 7% 10% 7% 10% 7% 11% 11% 9%
Pearl Corp. PRL 5,172 5,856 4,284 1,585 839 625 325 37% 20% 15% 8% 10% 7% 10% 7% 10% 15% 11%
Gasparro Corp. JDG 5,000 6,750 4,725 1,680 900 725 388 36% 19% 15% 8% 8% 11% 5% 15% 6% 31% 12%
Kumra Inc. KUM 4,852 5,345 3,187 922 665 506 248 29% 21% 16% 8% 10% 8% 10% 8% 11% 20% 10%
Mean 34% 20% 16% 8% 10% 8% 11% 9% 13% 17% 10%
Median 36% 20% 15% 8% 10% 8% 10% 8% 11% 15% 10%
Tier II: Commodity / Diversified Chemicals
Falloon Group FLN $7,480 $11,254 $11,835 $3,373 $1,636 $1,044 $465 29% 14% 9% 4% 5% 4% 5% 4% 5% 18% 5%
Goodson Corp. GDS 4,160 5,660 4,769 1,431 763 525 214 30% 16% 11% 4% 10% 5% 10% 5% 17% 16% 9%
Pryor Industries PRI 3,926 4,166 3,682 1,178 569 421 227 32% 15% 11% 6% 5% 5% 5% 5% 2% 11% 10%
Lanzarone Global LNZ 3,230 3,823 3,712 854 578 430 233 23% 16% 12% 6% 5% 5% 4% 5% 4% 16% 8%
McMenamin & Co. MCM 3,193 3,193 3,223 903 355 226 119 28% 11% 7% 4% 5% 15% 5% 15% 7% 20% 12%
Mean 28% 14% 10% 5% 6% 7% 6% 7% 7% 16% 9%
Median 29% 15% 11% 4% 5% 5% 5% 5% 5% 16% 9%
Tier III: Small-Cap Chemicals
S. Momper & Co. MOMP $2,240 $2,921 $2,077 $457 $378 $295 $130 22% 18% 14% 6% 5% 11% 5% 11% 7% 8% 5%
Adler Worldwide ADL 1,217 1,463 1,550 387 245 183 89 25% 16% 12% 6% 5% 5% 5% 5% 7% 8% 7%
Schachter & Sons STM 1,125 1,674 1,703 426 238 170 76 25% 14% 10% 4% 11% 15% 11% 15% 16% 19% 11%
Girshin Holdings MGP 1,035 1,298 1,606 273 177 112 52 17% 11% 7% 3% 5% 15% 5% 15% 12% 15% 8%
Crespin International MCR 872 1,222 1,443 390 190 133 61 27% 13% 9% 4% 5% 15% 4% 14% 5% 10% 6%
Mean 23% 14% 10% 5% 6% 12% 6% 12% 10% 12% 7%
Median 25% 14% 10% 4% 5% 15% 5% 14% 7% 10% 7%
Overall
Mean 29% 16% 12% 6% 8% 9% 8% 9% 10% 15% 9%
Median 29% 16% 12% 6% 5% 8% 5% 8% 7% 15% 9%
High 37% 22% 20% 11% 14% 15% 22% 15% 27% 31% 12%
Low 17% 11% 7% 3% 5% 4% 4% 4% 2% 8% 5%
Source: Company filings, Bloomberg, Consensus Estimates
Note: Last twelve months data based on September 30, 2012. Estimated annual financial data based on a calendar year.

Benchmarking 2

ValueCo Corporation
Benchmarking Analysis – Financial Statistics and Ratios, Page 2
($ in millions, except per share data)
General Return on Investment LTM Leverage Ratios LTM Coverage Ratios Credit Ratings
Implied Debt / Debt / Net Debt / EBITDA / EBITDA EBIT /
Predicted ROIC ROE ROA Div. Yield Tot. Cap. EBITDA EBITDA Int. Exp. - Cpx/ Int. Int. Exp.
Company Ticker FYE Beta (%) (%) (%) (%) (%) (x) (x) (x) (x) (x) Moody's S&P
ValueCo Corporation NA Dec-31 NA 10% 7% 4% NA 30% 2.1x 1.9x 7.0x 5.5x 5.0x NA NA
Tier I: Specialty Chemicals
BuyerCo BUY Dec-31 1.24 30% 29% 9% 0% 47% 1.5x 1.2x 10.1x 8.8x 9.0x Ba2 BB
Sherman Co. SHR Dec-31 1.35 16% 18% 6% 2% 57% 3.0x 2.4x 13.8x 10.7x 9.9x Baa2 BBB
Pearl Corp. PRL Dec-31 1.58 19% 14% 7% 0% 37% 1.8x 0.8x 8.4x 7.1x 6.2x Baa3 BBB-
Gasparro Corp. JDG Dec-31 1.25 21% 23% 8% 2% 52% 2.1x 1.9x 9.0x 7.0x 7.3x Baa3 BBB-
Kumra Inc. KUM Dec-31 1.50 17% 10% 6% 2% 25% 1.3x 0.6x 11.0x 8.7x 8.4x Baa1 BBB+
Mean 1.38 21% 19% 7% 1% 44% 1.9x 1.4x 10.5x 8.4x 8.2x
Median 1.35 19% 18% 7% 2% 47% 1.8x 1.2x 10.1x 8.7x 8.4x
Tier II: Commodity / Diversified Chemicals
Falloon Group FLN Dec-31 1.69 16% 14% 4% 3% 55% 2.5x 2.2x 5.7x 3.8x 3.6x Ba3 BB
Goodson Corp. GDS Dec-31 1.45 15% 11% 5% 1% 52% 2.9x 2.0x 4.2x 3.0x 2.9x Baa3 BBB-
Pryor Industries PRI Dec-31 1.46 14% 8% 5% 1% 19% 1.1x 0.4x 11.1x 8.9x 8.2x Baa2 BBB
Lanzarone Global LNZ Dec-31 1.68 17% 12% 6% 0% 27% 1.3x 1.0x 10.7x 7.9x 7.9x Ba3 BB-
McMenamin & Co. MCM Dec-31 1.64 12% 7% 4% 1% 18% 1.2x 0.0x 10.6x 8.2x 6.7x Ba2 BB-
Mean 1.58 15% 10% 5% 1% 34% 1.8x 1.1x 8.5x 6.4x 5.9x
Median 1.64 15% 11% 5% 1% 27% 1.3x 1.0x 10.6x 7.9x 6.7x
Tier III: Small-Cap Chemicals
S. Momper & Co. MOMP Dec-31 1.14 15% 9% 6% 4% 40% 2.6x 1.8x 4.5x 3.7x 3.5x Ba1 BB
Adler Worldwide ADL Dec-31 1.46 12% 7% 3% 4% 22% 1.6x 1.0x 6.2x 5.0x 4.7x Ba2 BB
Schachter & Sons STM Dec-31 1.90 12% 8% 3% 1% 38% 2.5x 2.3x 5.0x 3.2x 3.6x Ba3 BB-
Girshin Holdings MGP Dec-31 1.55 13% 9% 4% 3% 34% 1.8x 1.4x 6.3x 4.7x 4.0x Ba3 BB-
Crespin International MCR Dec-31 1.80 10% 6% 4% 0% 28% 2.1x 1.8x 5.7x 4.4x 3.9x Ba3 BB-
Mean 1.57 12% 8% 4% 2% 33% 2.1x 1.7x 5.5x 4.2x 3.9x
Median 1.55 12% 8% 4% 3% 34% 2.1x 1.8x 5.7x 4.4x 3.9x
Overall
Mean 1.51 16% 12% 5% 1% 37% 2.0x 1.4x 8.2x 6.3x 6.0x
Median 1.50 15% 10% 5% 1% 37% 1.8x 1.4x 8.4x 7.0x 6.2x
High 1.90 30% 29% 9% 4% 57% 3.0x 2.4x 13.8x 10.7x 9.9x
Low 1.14 10% 6% 3% 0% 18% 1.1x 0.0x 4.2x 3.0x 2.9x
Source: Company filings, Bloomberg, Consensus Estimates
Note: Last twelve months data based on September 30, 2012. Estimated annual financial data based on a calendar year.

Ouput

ValueCo Corporation
Comparable Companies Analysis
($ in millions, except per share data)
Current % of Enterprise Value / LTM Total Price / LT
Share 52-wk. Equity Enterprise LTM 2012E 2013E LTM 2012E 2013E LTM 2012E 2013E EBITDA Debt / LTM 2012E 2013E EPS
Company Ticker Price High Value Value Sales Sales Sales EBITDA EBITDA EBITDA EBIT EBIT EBIT Margin EBITDA EPS EPS EPS Growth
Tier I: Specialty Chemicals
BuyerCo BUY $70.00 91% $9,800 $11,600 1.8x 1.7x 1.6x 8.0x 7.8x 7.3x 9.1x 8.8x 8.2x 22% 1.5244832 13.9x 13.5x 12.5x 7%
Sherman Co. SHR 40.00 76% 5,600 8,101 1.4x 1.4x 1.3x 7.7x 7.7x 7.2x 10.8x 10.7x 10.1x 18% 3.008668633 13.4x 12.8x 11.8x 9%
Pearl Corp. PRL 68.50 95% 5,172 5,856 1.4x 1.4x 1.3x 7.0x 7.0x 6.5x 9.4x 9.4x 8.7x 20% 1.788404889 15.9x 14.7x 13.4x 11%
Gasparro Corp. JDG 50.00 80% 5,000 6,750 1.4x 1.4x 1.3x 7.5x 7.1x 6.6x 9.3x 8.8x 8.2x 19% 2.055555556 12.9x 11.2x 10.0x 12%
Kumra Inc. KUM 52.50 88% 4,852 5,345 1.7x 1.7x 1.5x 8.0x 7.9x 7.4x 10.6x 10.4x 9.7x 21% 1.339578956 19.5x 16.6x 14.4x 10%
Mean 1.5x 1.5x 1.4x 7.7x 7.5x 7.0x 9.8x 9.6x 9.0x 20% 1.9x 15.1x 13.8x 12.4x 10%
Median 1.4x 1.4x 1.3x 7.7x 7.7x 7.2x 9.4x 9.4x 8.7x 20% 1.8x 13.9x 13.5x 12.5x 10%
Tier II: Commodity / Diversified Chemicals
Falloon Group FLN $31.00 87% $7,480 $11,254 1.0x 1.0x 0.9x 6.9x 7.0x 6.7x 10.8x 11.0x 10.5x 14% 2.502536702 16.1x 15.0x 13.1x 5%
Goodson Corp. GDS 64.00 83% 4,160 5,660 1.2x 1.2x 1.1x 7.4x 7.5x 7.2x 10.8x 11.0x 10.4x 16% 2.948495974 19.5x 18.6x 16.3x 9%
Pryor Industries PRI 79.00 88% 3,926 4,166 1.1x 1.2x 1.1x 7.3x 7.4x 7.1x 9.9x 10.1x 9.6x 15% 1.125982565 17.3x 16.9x 15.4x 10%
Lanzarone Global LNZ 32.25 95% 3,230 3,823 1.0x 1.0x 1.0x 6.6x 6.7x 6.4x 8.9x 9.0x 8.6x 16% 1.340608454 13.9x 12.9x 11.7x 8%
McMenamin & Co. MCM 33.50 80% 3,193 3,193 1.0x 0.9x 0.8x 9.0x 8.4x 7.5x 14.2x 13.1x 11.8x 11% 1.156379084 26.8x 23.3x 20.3x 12%
Mean 1.1x 1.1x 1.0x 7.4x 7.4x 7.0x 10.9x 10.8x 10.2x 14% 1.8x 18.7x 17.3x 15.3x 9%
Median 1.0x 1.0x 1.0x 7.3x 7.4x 7.1x 10.8x 11.0x 10.4x 15% 1.3x 17.3x 16.9x 15.4x 9%
Tier III: Small-Cap Chemicals
S. Momper & Co. MOMP $28.00 95% $2,240 $2,921 1.4x 1.4x 1.2x 7.7x 7.4x 6.7x 9.9x 9.5x 8.6x 18% 2.643096794 17.2x 17.5x 16.2x 5%
Adler Worldwide ADL 10.50 80% 1,217 1,463 0.9x 1.0x 0.9x 6.0x 6.1x 5.8x 8.0x 8.1x 7.7x 16% 1.64504059 13.7x 14.8x 13.7x 7%
Schachter & Sons STM 4.50 89% 1,125 1,674 1.0x 0.9x 0.8x 7.0x 6.5x 5.7x 9.8x 9.1x 7.9x 14% 2.490919505 14.8x 13.6x 12.2x 11%
Girshin Holdings MGP 50.00 67% 1,035 1,298 0.8x 0.8x 0.7x 7.3x 6.8x 6.1x 11.5x 10.7x 9.7x 11% 1.757896375 20.0x 18.9x 17.2x 8%
Crespin International MCR 27.00 80% 872 1,222 0.8x 0.8x 0.7x 6.4x 6.0x 5.4x 9.2x 8.6x 7.7x 13% 2.0779523 14.2x 14.0x 12.7x 6%
Mean 1.0x 1.0x 0.9x 6.9x 6.6x 5.9x 9.7x 9.2x 8.3x 14% 2.1x 16.0x 15.7x 14.4x 7%
Median 0.9x 0.9x 0.8x 7.0x 6.5x 5.8x 9.8x 9.1x 7.9x 14% 2.1x 14.8x 14.8x 13.7x 7%
Overall
Mean 1.1x 1.1x 1.0x 7.3x 7.2x 6.7x 10.3x 10.0x 9.3x 16% 1.9x 17.0x 16.0x 14.4x 9%
Median 1.0x 1.0x 1.0x 7.3x 7.4x 6.7x 9.9x 9.8x 9.2x 16% 1.8x 16.6x 15.8x 14.1x 9%
High 1.8x 1.7x 1.6x 9.0x 8.4x 7.5x 14.2x 13.1x 11.8x 22% 3.0x 26.8x 23.3x 20.3x 12%
Low 0.8x 0.8x 0.7x 6.0x 6.0x 5.4x 8.0x 8.1x 7.7x 11% 1.1x 12.9x 11.2x 10.0x 5%
Source: Company filings, Bloomberg, Consensus Estimates
Note: Last twelve months data based on September 30, 2012. Estimated annual financial data based on a calendar year.

VLCO

ValueCo Corporation (NA:NA) Business Description
Input Page Manufactures specialty chemicals and materials for the aerospace, automotive, and building products end markets
($ in millions, except per share data)
General Information Reported Income Statement Balance Sheet Data
Company Name ValueCo Corporation Prior Current 2011\AM 9/30/2012
Ticker NA Fiscal Year Ending December 31, Stub Stub LTM Cash and Cash Equivalents $219.8 $183.1
Stock Exchange NA 2009\AM 2010\AM 2011\AM 9/30/2011 9/30/2012 9/30/12 Accounts Receivable 417.4 441.5
Fiscal Year Ending Dec-31 Sales $2,600.0 $2,900.0 $3,200.0 $2,400.0 $2,585.0 $3,385.0 Inventories 556.5 588.4
Moody's Corporate Rating NA COGS (incl. D&A) 1,767.0 1,934.0 2,113.0 1,583.0 1,700.0 2,230.0 Prepaids and Other Current Assets 162.3 171.7
S&P Corporate Rating NA Gross Profit $833.0 $966.0 $1,087.0 $817.0 $885.0 $1,155.0 Total Current Assets $1,356.0 $1,384.8
Predicted Beta NA SG&A 494.0 553.9 614.4 489.4 530.0 655.0
Marginal Tax Rate 38.0% Other Expense / (Income) -0 -0 -0 -0 -0 -0 Property, Plant and Equipment, net 2,564.6 2,501.3
EBIT $339.0 $412.1 $472.6 $327.6 $355.0 $500.0 Goodwill and Intangible Assets 1,926.8 1,891.8
Selected Market Data Interest Expense 125.0 115.0 102.5 77.5 75.0 100.0 Other Assets 150.0 150.0
Current Price -0 Pre-tax Income $214.0 $297.1 $370.1 $250.1 $280.0 $400.0 Total Assets $5,997.4 $5,927.8
% of 52-week High NA Income Taxes 81.3 112.9 140.6 95.0 106.4 152.0
52-week High Price -0 Noncontrolling Interest -0 -0 -0 -0 -0 -0 Accounts Payable 199.4 210.8
52-week Low Price -0 Preferred Dividends -0 -0 -0 -0 -0 -0 Accrued Liabilities 255.1 269.8
Dividend Per Share (MRQ) -0 Net Income $132.7 $184.2 $229.5 $155.1 $173.6 $248.0 Other Current Liabilities 92.8 98.1
Effective Tax Rate 38.0% 38.0% 38.0% 38.0% 38.0% 38.0% Total Current Liabilities $547.2 $578.8
Fully Diluted Shares Outstanding -0
Equity Value -0 Weighted Avg. Diluted Shares -0 -0 -0 -0 -0 -0 Total Debt 1,800.0 1,500.0
Diluted EPS NA NA NA NA NA NA Other Long-Term Liabilities 410.0 410.0
Plus: Total Debt -0 Total Liabilities $2,757.2 $2,488.8
Plus: Preferred Stock -0 Adjusted Income Statement
Plus: Noncontrolling Interest -0 Reported Gross Profit $833.0 $966.0 $1,087.0 $817.0 $885.0 $1,155.0 Noncontrolling Interest -0 -0
Less: Cash and Cash Equivalents -0 Non-recurring Items in COGS -0 -0 -0 -0 -0 -0 Preferred Stock -0 -0
Enterprise Value -0 Adj. Gross Profit $833.0 $966.0 $1,087.0 $817.0 $885.0 $1,155.0 Shareholders' Equity 3,240.2 3,439.1
% margin 32.0% 33.3% 34.0% 34.0% 34.2% 34.1% Total Liabilities and Equity $5,997.4 $5,927.8
Trading Multiples
LTM NFY NFY+1 NFY+2 Reported EBIT $339.0 $412.1 $472.6 $327.6 $355.0 $500.0 Balance Check 0.000 0.000
9/30/12 41273.0 41638.0 42003.0 Non-recurring Items in COGS -0 -0 -0 -0 -0 -0
EV / Sales -0 -0 -0 -0 Other Non-recurring Items -0 -0 -0 -0 -0 -0
Metric $3,385.0 $3,500.0 $3,780.0 $4,006.8 Adjusted EBIT $339.0 $412.1 $472.6 $327.6 $355.0 $500.0 Calculation of Fully Diluted Shares Outstanding
EV / EBITDA -0 -0 -0 -0 % margin 13.0% 14.2% 14.8% 13.6% 13.7% 14.8% Basic Shares Outstanding -0
Metric $700.0 $725.0 $779.4 $826.1 Plus: Shares from In-the-Money Options -0
EV / EBIT -0 -0 -0 -0 Depreciation & Amortization 155.0 165.0 193.0 143.0 150.0 200.0 Less: Shares Repurchased -0
Metric $500.0 $525.0 $567.0 $601.0 Adjusted EBITDA $494.0 $577.1 $665.6 $470.6 $505.0 $700.0 Net New Shares from Options -0
P/E NA NA NA NA % margin 19.0% 19.9% 20.8% 19.6% 19.5% 20.7% Plus: Shares from Convertible Securities -0
Metric -0 -0 -0 -0 Fully Diluted Shares Outstanding -0
P / FCF NA NA NA NA Reported Net Income $132.7 $184.2 $229.5 $155.1 $173.6 $248.0
FCF Yield NA NA NA NA Non-recurring Items in COGS -0 -0 -0 -0 -0 -0 Options/Warrants
Metric $174.3 -0 -0 -0 Other Non-recurring Items -0 -0 -0 -0 -0 -0 Number of Exercise In-the-Money
Non-operating Non-rec. Items -0 -0 -0 -0 -0 -0 Tranche Shares Price Shares Proceeds
LTM Return on Investment Ratios Tax Adjustment -0 -0 -0 -0 -0 -0 Tranche 1 -0 -0 -0 -0
Return on Invested Capital 10.4% Adjusted Net Income $132.7 $184.2 $229.5 $155.1 $173.6 $248.0 Tranche 2 -0 -0 -0 -0
Return on Equity 7.4% % margin 5.1% 6.4% 7.2% 6.5% 6.7% 7.3% Tranche 3 -0 -0 -0 -0
Return on Assets 4.2% Tranche 4 -0 -0 -0 -0
Implied Annual Dividend Per Share NA Adjusted Diluted EPS -0 -0 -0 -0 -0 -0 Tranche 5 -0 -0 -0 -0
Total -0 -0 -0
LTM Credit Statistics Cash Flow Statement Data
Debt/Total Capitalization 30.4% Cash From Operations 198.0 231.7 321.0 274.3 279.9 326.6 Convertible Securities
Total Debt/EBITDA 2.1x Capital Expenditures 114.4 116.0 144.0 108.0 116.3 152.3 Conversion Conversion New
Net Debt/EBITDA 1.9x % sales 4.4% 4.0% 4.5% 4.5% 4.5% 4.5% Amount Price Ratio Shares
EBITDA/Interest Expense 7.0x Free Cash Flow $83.6 $115.7 $177.0 $166.3 $163.6 $174.3 Issue 1 -0 -0 -0 -0
(EBITDA-capex)/Interest Expense 5.5x % margin 3.2% 4.0% 5.5% 6.9% 6.3% 5.1% Issue 2 -0 -0 -0 -0
EBIT/Interest Expense 5.0x FCF / Share -0 -0 -0 -0 -0 -0 Issue 3 -0 -0 -0 -0
Issue 4 -0 -0 -0 -0
Growth Rates Depreciation & Amortization 155.0 165.0 193.0 143.0 150.0 200.0 Issue 5 -0 -0 -0 -0
Sales EBITDA FCF EPS % sales 6.0% 5.7% 6.0% 6.0% 5.8% 5.9% Total -0
Historical
1-year 10.3% 15.3% 53.0% -0 Notes
2-year CAGR 10.9% 16.1% 45.5% -0 (1) [to come]
Estimated (2) [to come]
1-year 9.4% 8.9% NA -0 (3) [to come]
2-year CAGR 8.7% 8.2% NA -0 (4) [to come]
Long-term NA (5) [to come]

JDG

Gasparro Corp. (NYSE:JDG) Business Description
Input Page Develops various chemical products for use in crop protection, pharmaceuticals, and electronics applications
($ in millions, except per share data)
General Information Reported Income Statement Balance Sheet Data
Company Name Gasparro Corp. Prior Current 2011\AM 9/30/2012
Ticker JDG Fiscal Year Ending December 31, Stub Stub LTM Cash and Cash Equivalents $75.0 $100.0
Stock Exchange NYSE 2009\AM 2010\AM 2011\AM 9/30/2011 9/30/2012 9/30/12 Accounts Receivable 625.0 650.0
Fiscal Year Ending Dec-31 Sales $3,750.0 $4,150.0 $4,500.0 $3,375.0 $3,600.0 $4,725.0 Inventories 730.0 750.0
Moody's Corporate Rating Baa3 COGS (incl. D&A) 2,450.0 2,700.0 2,925.0 2,200.0 2,350.0 3,075.0 Prepaids and Other Current Assets 225.0 250.0
S&P Corporate Rating BBB- Gross Profit $1,300.0 $1,450.0 $1,575.0 $1,175.0 $1,250.0 $1,650.0 Total Current Assets $1,655.0 $1,750.0
Predicted Beta 1.25 SG&A 750.0 830.0 900.0 675.0 720.0 945.0
Marginal Tax Rate 38.0% Other Expense / (Income) -0 -0 -0 -0 -0 -0 Property, Plant and Equipment, net 1,970.0 2,000.0
EBIT $550.0 $620.0 $675.0 $500.0 $530.0 $705.0 Goodwill and Intangible Assets 775.0 800.0
Selected Market Data Interest Expense 110.0 105.0 102.0 75.0 73.0 100.0 Other Assets 425.0 450.0
Current Price 12/20/2012 $50.00 Pre-tax Income $440.0 $515.0 $573.0 $425.0 $457.0 $605.0 Total Assets $4,825.0 $5,000.0
% of 52-week High 80.0% Income Taxes 167.2 195.7 217.7 161.5 173.7 229.9
52-week High Price 7/20/2012 62.50 Noncontrolling Interest -0 -0 -0 -0 -0 -0 Accounts Payable 275.0 300.0
52-week Low Price 4/5/2012 40.00 Preferred Dividends -0 -0 -0 -0 -0 -0 Accrued Liabilities 450.0 475.0
Dividend Per Share (MRQ) 0.25 Net Income $272.8 $319.3 $355.3 $263.5 $283.3 $375.1 Other Current Liabilities 125.0 150.0
Effective Tax Rate 38.0% 38.0% 38.0% 38.0% 38.0% 38.0% Total Current Liabilities $850.0 $925.0
Fully Diluted Shares Outstanding 100.000
Equity Value $5,000.0 Weighted Avg. Diluted Shares 100.0 100.0 100.0 100.0 100.0 100.0 Total Debt 1,875.0 1,850.0
Diluted EPS $2.73 $3.19 $3.55 $2.64 $2.83 $3.75 Other Long-Term Liabilities 500.0 500.0
Plus: Total Debt 1,850.0 Total Liabilities $3,225.0 $3,275.0
Plus: Preferred Stock -0 Adjusted Income Statement
Plus: Noncontrolling Interest -0 Reported Gross Profit $1,300.0 $1,450.0 $1,575.0 $1,175.0 $1,250.0 $1,650.0 Noncontrolling Interest -0 -0
Less: Cash and Cash Equivalents (100.0) Non-recurring Items in COGS -0 -0 -0 -0 30.0 30.0 (1) Preferred Stock -0 -0
Enterprise Value $6,750.0 Adj. Gross Profit $1,300.0 $1,450.0 $1,575.0 $1,175.0 $1,280.0 $1,680.0 Shareholders' Equity 1,600.0 1,725.0
% margin 34.7% 34.9% 35.0% 34.8% 35.6% 35.6% Total Liabilities and Equity $4,825.0 $5,000.0
Trading Multiples
LTM NFY NFY+1 NFY+2 Reported EBIT $550.0 $620.0 $675.0 $500.0 $530.0 $705.0 Balance Check 0.000 0.000
9/30/12 41273.0 41638.0 42003.0 Non-recurring Items in COGS -0 -0 -0 -0 30.0 30.0
EV / Sales 1.4x 1.4x 1.3x 1.2x Other Non-recurring Items -0 -0 (25.0) -0 15.0 (10.0) (2), (3)
Metric $4,725.0 $5,000.0 $5,350.0 $5,625.0 Adjusted EBIT $550.0 $620.0 $650.0 $500.0 $575.0 $725.0 Calculation of Fully Diluted Shares Outstanding
EV / EBITDA 7.5x 7.1x 6.6x 6.3x % margin 14.7% 14.9% 14.4% 14.8% 16.0% 15.3% Basic Shares Outstanding 98.500
Metric $900.0 $950.0 $1,025.0 $1,075.0 Plus: Shares from In-the-Money Options 2.750
EV / EBIT 9.3x 8.8x 8.2x 7.8x Depreciation & Amortization 155.0 165.0 175.0 125.0 125.0 175.0 Less: Shares Repurchased (1.250)
Metric $725.0 $765.0 $825.0 $865.0 Adjusted EBITDA $705.0 $785.0 $825.0 $625.0 $700.0 $900.0 Net New Shares from Options 1.500
P/E 12.9x 11.2x 10.0x 9.1x % margin 18.8% 18.9% 18.3% 18.5% 19.4% 19.0% Plus: Shares from Convertible Securities -0
Metric $3.88 $4.45 $5.00 $5.50 Fully Diluted Shares Outstanding 100.000
FCF Yield 6.3% 7.0% 7.5% 8.3% Reported Net Income $272.8 $319.3 $355.3 $263.5 $283.3 $375.1
Metric $315.0 $350.0 $375.0 $415.0 Non-recurring Items in COGS -0 -0 -0 -0 30.0 30.0 Options/Warrants
Other Non-recurring Items -0 -0 (25.0) -0 15.0 (10.0) Number of Exercise In-the-Money
LTM Return on Investment Ratios Non-operating Non-rec. Items -0 -0 -0 -0 -0 -0 Tranche Shares Price Shares Proceeds
Return on Invested Capital 21.1% Tax Adjustment -0 -0 9.5 -0 (17.1) (7.6) Tranche 1 1.250 $10.00 1.250 $12.5
Return on Equity 23.3% Adjusted Net Income $272.8 $319.3 $339.8 $263.5 $311.2 $387.5 Tranche 2 1.000 30.00 1.000 30.0
Return on Assets 7.9% % margin 7.3% 7.7% 7.6% 7.8% 8.6% 8.2% Tranche 3 0.500 40.00 0.500 20.0
Implied Annual Dividend Per Share 2.0% Tranche 4 0.250 60.00 -0 -0
Adjusted Diluted EPS $2.73 $3.19 $3.40 $2.64 $3.11 $3.88 Tranche 5 -0 -0 -0 -0
LTM Credit Statistics Total 3.000 2.750 $62.5
Debt/Total Capitalization 51.7% Cash Flow Statement Data
Total Debt/EBITDA 2.1x Cash From Operations 400.0 450.0 500.0 360.0 380.0 520.0 Convertible Securities
Net Debt/EBITDA 1.9x Capital Expenditures 170.0 185.0 200.0 150.0 155.0 205.0 Conversion Conversion New
EBITDA/Interest Expense 9.0x % sales 4.5% 4.5% 4.4% 4.4% 4.3% 4.3% Amount Price Ratio Shares
(EBITDA-capex)/Interest Expense 7.0x Free Cash Flow $230.0 $265.0 $300.0 $210.0 $225.0 $315.0 Issue 1 -0 -0 -0 -0
EBIT/Interest Expense 7.3x % margin 6.1% 6.4% 6.7% 6.2% 6.3% 6.7% Issue 2 -0 -0 -0 -0
FCF / Share $2.30 $2.65 $3.00 $2.10 $2.25 $3.15 Issue 3 -0 -0 -0 -0
Growth Rates Issue 4 -0 -0 -0 -0
Sales EBITDA FCF EPS Depreciation & Amortization 155.0 165.0 175.0 125.0 125.0 175.0 Issue 5 -0 -0 -0 -0
Historical % sales 4.1% 4.0% 3.9% 3.7% 3.5% 3.7% Total -0
1-year 8.4% 5.1% 13.2% 6.4%
2-year CAGR 9.5% 8.2% 14.2% 11.6% Notes
Estimated (1) In Q2 2012, Gasparro Corp. recorded a $30 million pre-tax inventory valuation charge related to product obsolescence (see Q2 2012 10-Q MD&A, page 14).
1-year 11.1% 15.2% 16.7% 31.0% (2) In Q4 2011, Gasparro Corp. realized a $25 million pre-tax gain on the sale of a non-core business (see 2011 10-K MD&A, page 45).
2-year CAGR 9.0% 11.5% 11.8% 21.3% (3) In Q3 2012, Gasparro Corp. recognized $15 million of pre-tax restructuring costs in connection with the closure of a manufacturing facility (see Q3 2012 10-Q MD&A, page 15).
Long-term 12.0%

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