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GE Capital Commercial Finance









Private Equity: A Look at a

Maturing Asset Class



Chicago GSB Finance Roundtable

February 13, 2002





Timothy G. Kelly, Senior Vice President

GE Capital Commercial Finance

Equity Investment Team

(312) 441-7650

Timothy.Kelly2@GECapital.com

GE Capital Commercial Finance Agenda



Goals:

1. GE Capital Commercial

• Provide a broad- based Finance’s equity investment

overview of the private team and portfolio

equity asset class

2. A look at the past decade

• Highlight trends in the

industry 3. Private equity today: Why not

• Uncover valuation so private any more

games that can

4. Valuation and Benchmarking:

mislead investors

and other impossible feats

Audience:

5. Heard on the LP street

• Students

• Practitioners 6. Market predictions



• Investors 2

GE Capital Commercial Finance Structure/Players



LPs

Manage Co Public/Private

Pensions

Endow/Fdntns

Banks

GP/Sponsor Families

Insurance

Strategic

Other

1%

NewFund LP

2% Management Fees

1% share of Returns

20% Carried Interest 99%









PortCo PortCo PortCo PortCo

3

GE Capital Commercial Finance Fund Types









• Industry Niche

• Opportunistic

• Control v. Minority

• Operators or Financiers







4

Most often heard

GE Capital Commercial Finance marketing lines





– Everyone is in the top quartile of returns

– Everyone pays less than others for their deals

– Everyone’s deal flow is proprietary

– No one participates in auctions

– Everyone is more of an “operator”

– Those aren’t Venture deals in our track record,

their A, B and C rounds that we led in early

stage “growth equity” deals







5

GE Capital Commercial Finance









GE Capital’s Private Equity Investment

Programs









6

GE Capital Commercial Finance The Earnings Machine

28 Discrete Businesses

Specialized Financing

Equipment Management





GE

Equity



Rail Technology GE GE Aviation

Modular Americom Services Commercial

Services Services SeaCo

Space Finance Real Estate

Penske Truck

Leasing Structured

Finance

Trailer Group

Leasing

GE Capital









Mid-Market Financing

Fleet Vendor

Services

Commercial

Equipment

Financing

Employers

Reinsurance GE Auto

Financial AFS

Corporation Insurance Europe Mortgage

Services Services

Holdings European

Equipment

Finance

Financial Global

Guaranty GE Financial

Mortgage Consumer GE Capital GE Card GE Capital

Insurance Assurance

Insurance Finance Australia Services Japan



Specialty Insurance Consumer Services





7

GE Capital Commercial Finance Main Private Equity Areas







GE Equity

~$4.5 Billion

2/3 Early stage

1/3 Later stage buyouts









GE Asset Management



~$5 Billion Commercial Finance

Diversified

investments









8

GE Capital Commercial Finance CF Portfolios



Commercial Finance Equity Programs

LP Fund Portfolio Co-investment Portfolio



# Funds: 213 Goal: Leverage CF’s # Investments: 60

Committed: ~$1.2 Billion unique market insights Invested: ~$137mm

to generate above-

average economic

returns and augment

deal flow by investing

in top quartile potential

fund and passive direct

private equity Tag-along Portfolio

Public Stock Portfolio investments. (Directs with Debt)

# Stocks: >20 # Investments: 133

Exposure: ~$75mm Invested: ~$125mm



“Other” Portfolio



# Investments: 18

Invested: ~$25mm



9

GE Capital Commercial Finance Equity Investment Team



Team Skills Include:



Accounting



Capital markets



Complex financing

and equity capital

structuring



Comprehensive

portfolio

management



Finance



Legal



Operations

management



Options and other

derivatives



Public securities

issuance and trading



Syndications

Lean team of 10 professionals

10

GE Capital Commercial Finance Fund Selection Process



Rigorous selection process

Established Teams Past Performance



• Length of time that partners have • Proven skill sets (deal minimums)

worked together (Continuity) • 20% net historic returns

• Verifiable track record – Scrutinize IRRs and Valuations

• Strong deal flow • Strong cash on cash returns

• CF insights of team preferred • Low concentrations, volatility, loss

rates



Strategy Organizational Risk

• Middle market focus • Low turnover

• US, UK, Canada, Western Europe • Adequate capacity and depth

• Consistency • Considerable GP investment

• Control orientation

• Adequate succession planning

• Due diligence rigor

• Exit strategies

11

GE Capital Commercial Finance Why We Like the Middle Market



Middle market appears most attractive place to play









•Plentiful number of potential targets • Best practices and seasoned

~7,358 (54% private) w/revenues >$250mm management teams opportunities

~9,160 (72% private) w/rev’s $100-$249 mm • Purchase price advantages

~40,966 (86% private) w/rev’s $25-$99 mm • Excess Investment Opportunities Versus

~74,948 (93% private) w/rev’s $10-$24 mm Capital

Plus: unknown number of “divisional” – A recent analysis done by Heller: assuming 65%

opportunities and take privates leverage, suggests that there is nearly 4.5x more

equity value in market than has been raised in

•Less efficient auction market

the last 5 years.

* Source: Venture Economics (Securities Data Company)/NVCA; Middle Market Data reflects mean average of pooled returns of small, medium and large funds (smaller 12

than $1 Billion) versus published pooled returns of “mega” buyouts ($1 Billion and greater.

GE Capital Commercial Finance Sample Fund Investments



We “are” the middle market with 200+ funds









*Sample Core Fund investments at 12/01.

13

GE Capital Commercial Finance GP Standards





What does our “average” GP look like?









*Sample set comprised of all former Heller fund investments through March, 2001 .

14

GE Capital Commercial Finance









Private Equity Management:

Past









15

GE Capital Commercial Finance LBO Market Growth









Operational focus

(a/ka back to the

basics)



Era of consolidations

and multiple arbitrage

driven by Bull market

Financial momentum

Leverage

Era





1980s 1990s 2000+

Initial concept source: McKinsley & Co.

16

GE Capital Commercial Finance The Private Equity Market



U.S. Private Equity Fund Commitment Trends 1995 - 2000

Commitments trended significantly upward until 2000









Totals $29,503 $38,263 $55,592 $92,160 $97,305 $153,905

+31% +45% +66% +6% +58%

(+422%)

_______________________________________

Source: Private Equity Analyst., January 2001.

17

GE Capital Commercial Finance The Private Equity Market



U.S. Private Equity Fund Commitment Trends 1995 - 2000

When the market sounded the wake up call…







1H01



Corp. Fin: $18b v. $35b (-49%)

Venture: $23b v. $25b (-7%)

Mezz: $2.5b v. $3b (-19%)

Other: $1.0b v. $0.3b (-68%)









Totals $29,503 $38,263 $55,592 $92,160 $97,305 $153,905

+31% +45% +66% +6% +58%

(+422%)

_______________________________________

Source: Private Equity Analyst., January 2001.

18

GE Capital Commercial Finance The Private Equity Market



OCF Purchase Price Multiples 1993-3Q01

And purchase price multiples have responded in kind…









Source: Heller Financial, Inc.

OCF=EBITDA less Normalized Cap Ex

19

GE Capital Commercial Finance Fund Draw-down Rates





But tight capital markets have slowed investment rates



Vintage Year

(# of Funds) Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9

1993 (3) 8.0% 32.4% 49.2% 65.9% 81.5% 88.4% 95.9% 104.4% 106.6%

1994 (6) 18.8% 40.3% 60.0% 79.1% 91.3% 95.1% 102.0% 102.8%

1995 (7) 5.5% 28.0% 52.3% 70.5% 91.6% 95.1% 95.6%

1996 (8) 18.9% 44.2% 67.1% 84.0% 86.6% 88.8%

1997 (10) 10.5% 36.8% 61.8% 78.8% 85.8%

1998 (11) 13.7% 44.3% 64.8% 75.5%

1999 (15) 16.1% 42.0% 57.5%

2000 (19) 15.2% 28.0%

2001 (11) 9.5%

Aver. Incremental Change 12.9% 23.6% 21.9% 16.7% 11.7% 4.5% 6.0% 5.7% 2.2%

Aver. Cumulative Change 13.5% 37.0% 58.9% 75.6% 87.4% 91.9% 97.8% 103.6% 106.6%



2001 Incremental Change 9.5% 12.8% 15.5% 10.7% 7.0% 2.2% 0.5% 0.8% 2.2%



2001 versus Average -3.4% -10.8% -6.4% -5.9% -4.7% -2.3% -5.5% -4.9% 0.0%





Source: Heller Financial, Inc.









20

GE Capital Commercial Finance Fund Portfolio Performance



More cash available, higher prices, bull market… what bubble?



Heller Cumulative Fund Portfolio IRR

Net IRR Fund Portfolio Returns 12/31/94 Through 9/30/01 Cash Multiple



1.8

0.25 22.4%





0.2 1.6

16.0%

15.1%

13.0% 13.7%

0.15

1.4

1.42x 9.2%

0.1 7.3%

1.30x

1.24x 1.2

0.05

1.19x

1.16x

1.12x

0 1.06x 1





-0.05 0.90x Aver. Portfolio Age: ~3 yrs 0.8



-0.1 Net IRR w/directs: 15.2%

0.6

-0.15



-19.9%

-0.2 0.4

Dec-94 Dec-95 Dec-96 Dec-97 Dec-98 Dec-99 Dec-00 Sep-02





*Sample set comprised of all former Heller fund investments through September, 2001 .

21

GE Capital Commercial Finance Fund Portfolio Performance



More cash available, higher prices, bull market… what bubble?



Heller Cumulative Fund Portfolio IRR

Net IRR Fund Portfolio Returns 12/31/94 Through 9/30/01 Cash Multiple



Atypical Public Market Effect 1.8

0.25 22.4%

(Venture exposure 10 securities

– HFI > 50 securities – IPO and Secondary

– EMA treatment creates Lockups

sensitivity to volatility – FAS 133 issues

– GP has obvious conflict – More robust choice of

in timing distribution hedging opportunities

– Maybe moral but no

legal barriers to hedging

– Does GP sell after LPs?







30

GE Capital Commercial Finance Managing Implied Volatility

Implied Exposures

Case Study

• Implied exposure grows*

– 1999: ~5 stocks

– 2000: +40

– 2000: 18x cost

• Market volatility doubles

• Quarterly P&L stressed









References are to Heller Financial, Inc. fund portfolio

31

GE Capital Commercial Finance Managing Implied Volatility









• Between 3/00 and 6/00, Heller’s portfolio fell 36% before recovering to a

loss of 19%. In September 2000 alone, we experienced a further drop in

value of 24%.

• Remember, this is a private equity portfolio!

32

GE Capital Commercial Finance Managing Implied Volatility

Implied Exposures

Case Study

• Implied exposure grows Strategy choices

– 1999: ~5 stocks • Do nothing

– 2000: +40 • Buy Puts:

– 2000: 18x cost

• Market volatility doubles

– $5m min/position

• Quarterly P&L stressed – Costly & Continuous

• Desire to smooth income • Sell Calls: same and

• Desire to protect gains downside limited, cash

• Must have flexibility re: only exercise

settlement method • Collar:

– Min. position

– Cash exercise only

– Inflexible/asymmetric

• Swap?

33

GE Capital Commercial Finance Proposed Swap





Owner of Broker pays HFI if portfolio depreciates in value (quarterly “true-up”) $1:$1

Securities Being

Shorted

HFI pays Broker if portfolio appreciates in value (quarterly “true-up”) $1:$1

Loans

Paid

Shares

Rebate





Notional Value Held as Generates 90 day

collateral for short LIBOR on Balance

position Escrow

Account

Offshore Broker Heller

Pays Rebate to Pays Broker

Owner of

Plus 25 bps p.a.

Pays Borrowed to administer

Security Shorts Shares (~1.75% Holding rebate and

Notional Securities p.a.) LIBOR constant, HF

Value $ receives 4.73% p.a.

as incremental

Flexible income (which

fluctuates daily) and

Market

Buyer Symmetric locks-in gains at

current levels once

Low Cost executed.





34

GE Capital Commercial Finance Managing Direct Volatility

Direct Exposures

Case Study Strategy

• Co-investment goes public • Lockup bars only sales

at $10 ($6 cost) • Analyzed alternatives

• 180 day lockup – Goal: protect gains,

• Start selling at $20 timing

• Secondary: 180 lockup • Costless collar (250 days)

• Stock runs to $50 in 3 – Stock: $42

months – Puts: $39 (7%)

• 3 months left to expiration – Calls: $52 (14%)

of lockup

• +1 month: Stk @ $12

• Gain: ~$10mm

35

GE Capital Commercial Finance









Valuation Methodologies and

Benchmarking

(a/k/a Other Ways to Make 2+2=5)









36

GE Capital Commercial Finance Benchmarking



This is a nearly impossible asset class to benchmark!



Year closed or funded?

Just Buyouts or Combination?



Methodology Used?







Not really an IRR!





Best method but reliable?





Be careful!





37

GE Capital Commercial Finance Improving IRRs



And even hard to compare on an absolute return basis



Time Weighted Basis: Time Zero Basis:

A: 20%



B: 44%

C: 52%



D: -12%



(A:D)





Impact on Cash Flows:



Time Zero

Impact

Time Weighted

38

GE Capital Commercial Finance Improving IRRs



Sample: 8 realized deals (6+, 2-), varying hold periods, 2%, 20%









Note: Early, big winners in a portfolio can reverse Time Zero

effect shown above.



39

GE Capital Commercial Finance Other Valuation Considerations



And almost everyone uses a different metric



• Net versus Gross

– Using 2% capitalized management fees and 20%

carried interest (no organizational expenses):

~ Net equals 27% discount to gross

– Heller uses 29% discount as rule of thumb









Valuation Methodologies: Some real life examples...





40

GE Capital Commercial Finance Forward IRRs





Stated IRR: Aggregate 62.3% Gross IRR

Portfolio Mix: 4 Realized, 7 Unrealized (~18 months old)

Methodology Employed:

• Applied CAGR assumption to Sales and EBITDA

• Applied assumed Net Funded Debt Paydown

• Applied multiple arbitrage for all 7 unrealized deals on

exit

• Exits begin +3 years and end ~5 years

• Stated IRR based on DCF of future values on exit





IRR using TTM methodology: 16.2%





41

GE Capital Commercial Finance Budgeted Values





Stated IRR: Aggregate 32.5% Gross IRR

Portfolio Mix: 4 Realized, 6 Unrealized (~2.5 years old)

Methodology Employed:

• September: meeting GP discloses values based on

EBITDA levels “As of 6/30”

• November: updated financial performance requested as

part of due diligence

– Discover that prior values based on Budgeted YE

numbers as of 6/30

– 2 deals showing gains on prior valuation now worth

zero due to troubled/failed acquisitions

– 2 deals reflect Budgeted YE data 2 years in the future



IRR using TTM methodology: 10.6%

42

GE Capital Commercial Finance Multiple Arbitrage





Stated Deal IRR: 150% Gross IRR

6/23 Transaction:

– Control position closed on 6/23; Equity value of

$47.5mm

– Full Auction

– Purchase multiple at close: 7.1x EBITDA

9/30 Valuation:

– EBITDA TTM +.5 million

– Gain shown of $13.5mm

– Gain largely reflects assumed 2.5x multiple arbitrage



IRR using TTM methodology: 0% (Less than 1 year old)



43

GE Capital Commercial Finance Gross Optimism





June August

• Company loses major customer • GP buys bank debt at

• EBITDA drops 65% 62% of par with buyout

• EBITDA projected to be 25% of prior capital and delevers

year level company

• Banks act aggressively







September December

GP valuation: Cost • GP valuation:75% of cost

• GP notes loss of customer but

reflects strong optimism in future

potential



44

GE Capital Commercial Finance Public Stocks



Market Inefficient

“Public stock is valued at multiple of revenue based on comparable

market data. The General Partner has determined that the current

stock price does not properly reflect the true value of the company”



Market Highly Efficient

Minority position purchased 2/1 at aver. price of $7/sh

Position valued on 3/31 at current price of $12.50/sh

Gain of 78% reflected along with IRR near infinity



Data Games



No discounts applied to restricted/partially restricted positions





45

GE Capital Commercial Finance Closing Valuation Comments



• Do your homework

• Beware the “lemming” factor

• Watch out for the Front Page risk!









Like the Forbes’ motto says advises:

“With all they getting, get understanding.”









46

GE Capital Commercial Finance









Heard on the LP Street: General

Market Observations and Predictions









47

GE Capital Commercial Finance Heard on the LP Street...



•Strategy migration does not fare

well (“Style Drift”)

– Buyout to venture

– Buyouts into CDOs

– Domestic to foreign

•Succession planning more critical

•ENRON sending shivers through

LP market!

•Illiquidity: realizations needed!

•New financial structures being

tested

– Traded trust certificates (ex:

Std. Life)

– CEOs



48

GE Capital Commercial Finance Collateralized Equity Obligations







Assets ($500mm): Liabilities ($250mm):



Diversified Portfolio of Zero Coupon Notes

Private Equity Funds (Principal Insured; Small current

pay coupon for some structures)



Equity participation notes



Equity (~6-9x leverage)









+ Cash flow (not periodic) - Cash flow





49

GE Capital Commercial Finance Heard on the LP Street...





•Strategy migration does not fare • Secondary markets growing

well (“Style Drift”) rapidly

– Buyout to venture • Advisory board roles no longer

– Buyouts into CDOs “rubber stamp” for GP actions

– Domestic to foreign – Valuations

•Succession planning more critical – Conflicts

•ENRON sending shivers through • Absence of “venture pyramid”

LP market! placing more emphasis on

•Illiquidity: realizations needed! portfolio management

•New financial structures being • Hedging risks more topical

tested – Public market volatility

– Traded trust certificates – Equity method of accounting

– CEOs treatment





50

GE Capital Commercial Finance Predictions



Don’t quote me… but…

• Over next 3 Years - Market digests “mature” stage of growth cycle

– consolidation occurs

– branding more important

– differentiation grows critical

– Standardization of financial reporting and accounting

• Over next 5 Years - Market rating system implemented

• Over next 5 Years - Advisory boards begin utilizing outside directors

• Within next 10 Years - Retail products materialize

– Exchange traded fund securities

– Options on funds?







51

GE Capital Commercial Finance









52



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