FITCH RATES RYANAIR HOLDING PLC 'BBB+'; OUTLOOK STABLE



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FITCH RATES RYANAIR HOLDING PLC 'BBB+'; OUTLOOK STABLE Fitch Ratings-New York/London-16 May 2014: Fitch Ratings has assigned Ryanair Holdings plc (RYA) a 'BBB+' Long-term Issuer Default Rating (IDR). The Outlook is Stable. Ryanair's low cost advantage and substantial liquidity are key drivers of the rating. The company's high margins, significant cash generation, and financial flexibility further differentiate RYA from most airline peers. RYA's solid capacity for meeting its financial commitments is also supported by the company's relatively flexible cost structure, low break-even load factor, and robust hedging programmes for fuel and currencies. RYA has delivered strong financial results for the past three years despite a lacklustre demand environment and relatively high fuel costs, and Fitch expects the company's results to continue to show strength while it begins taking delivery of new aircraft over the next five years. The company's low fleet age, fleet commonality and other elements of it business model also support the ratings. RYA's financial metrics are generally strong for the rating, with the exception of gross leverage, but this is offset by low net leverage metrics driven by the company's large cash position. Overall, Ryanair's conservative and simplified business model tempers the impact of the financial leverage and operating leverage that are characteristic of the airline industry. The business model is designed not just to achieve industry-low costs but also to mitigate some of the key risks in the sector. The company's financial strength, including strong cash liquidity, is a key element of this low-cost/reduced-risk strategy. RYA's leading cost position, liquidity, high margins and significant cash generation give it the ability to withstand the inevitable shocks that periodically hit the airline industry, as well as fending off competitive threats. Key rating concerns include significant cash distributions to shareholders; some recent changes to parts of the business model, mainly in the areas of customer service and distribution; and yield weakness seen in its key markets for parts of fiscal 2014. Ryanair's revenue profile is also more seasonal than most of the airlines in Fitch's portfolio. Competitive pressures are a persistent challenge, including expansion plans of various low-cost/hybrid airlines, such as Norwegian Air Shuttle ASA (unrated) and Easyjet plc (unrated) and a gradual unbundling trend at the legacy carriers. The company's growth plan and related capital expenditures over the next five years is also an item to watch, as is potential longer-term exposure to fuel price levels and currency exchange rates. Larger changes to the company's business model, such as an expansion into the long-haul market (unless housed in a credit separate from RYA), could also be a rating risk. Other risks for the general airline industry are also concerns, including economic downturns, debt market conditions, fuel price shocks, war and terrorism, disease pandemics, and environmental factors such as volcano ash clouds. KEY RATING DRIVERS Cost Leadership Industry-low costs are the key source of RYA's competitive position and financial performance, and the company is possibly the only ultra low-cost carrier (ULCC) in the European market. Fitch estimates that RYA's cost per available seat kilometre (CASK) excluding fuel & depreciation is as low as 50% of most of its nearest peers' levels and Fitch believes that RYA's cost position is sustainable. This cost advantage allows RYA to provide the lowest fares on each route, and also allows RYA to operate profitable routes that would be unprofitable for higher-cost competitors, with many of these routes developed because of the low fares ("the Ryanair effect"). The low fares also keep load factors

high, driving high-margin ancillary revenues. The company has a low break-even load factor, which Fitch estimates at 70% For fiscal 2015, Fitch expects some marketing costs will rise with RYA's new advertising programme and airport charges will rise slightly due to a higher proportion of flight to primary airports. Investment in the company's digital strategy will continue. Fitch estimates that fuel costs should be a modest tailwind in fiscal 2015 because of oil price trends. Our rating case is based on a long-term oil price of USD 100 per barrel. High Margins RYA generates higher margins than any airline Fitch currently rates globally. Its EBITDAR margins are approximately 22%, four to five points higher than its closest European competitors. The company generates net income margins greater than 10%, which exceeds the EBITDA margins of many of its peers. Net margin in past periods of lower fuel prices exceeded 20%. While not our rating case, Fitch believes RYA could return to that level if fuel prices fall, although it would also depend on the competitive environment. While margins are high, they have been trending down. EBITDAR margins likely dipped 1.5 points in fiscal 2014 as a result of a weak yield environment, weaker sterling, and high fuel costs. Fitch conservatively expects EBITDAR margins to dip an additional 50-100 basis points in fiscal 2015 because of continued yield pressures and higher marketing and distribution costs. Industry Leading Liquidity Position Ryanair's liquidity position is the strongest in Fitch's airline portfolio, and it serves as one of the main credit differentiators. Fitch estimates that RYA ended fiscal 2014 with cash and equivalents of more than EUR3bn, or more than 60% of revenues. RYA's cash balance fluctuates only moderately despite high bookings' seasonality and pre-delivery payment schedule. In the airline industry, cash liquidity of 25% of revenues is considered strong, so RYA's liquidity position is exceptional, and it generally exceeds its closest European peers by approximately 40 points. The company's liquidity is one of the foundations of its conservative, reduced risk strategy, and it allows the company to address potential risks such as fuel spikes and demand shocks. Fitch estimates that RYA's cash balance plus projected cash from operations in the next two years covers projected capex and debt maturities by more than 2.5x. Cash is RYA's main source of liquidity, as it does not have a revolving credit facility. In addition to cash balances and healthy cash flow, other potential sources of liquidity include the Aer Lingus shareholding stake (29.8%, estimated market value approximately EUR220m) and equity in the 737-800 fleet, which Fitch estimates could be valued at up to EUR2.75bn. Gross Credit Metrics High The company's gross debt leverage levels are high for the rating, because of its policy of maintaining substantial liquidity in cash, although RYA's leverage net of cash is strong. RYA manages its business on a net cash basis, targeting close to a zero net debt to EBITDA position, and Fitch believes that both gross and net leverage should be analysed for an accurate view of the credit profile. Fitch estimates gross adjusted debt to EBITDAR was 3.5x-3.6x for fiscal 2014, down from 3.8x in fiscal 2013, while FFO adjusted leverage was an estimated 3.4-3.5 for fiscal 2014, down from 4.1 in fiscal 2013. Fitch estimates net adjusted debt to EBITDAR was below 1.0x in FY2014 (0.7x in FY2013), and FFO net adjusted leverage was also estimated to be below 1.0x (0.8x in FY2013). We expect these metrics to remain broadly flat in the rating horizon. The bulk of RYA's debt is pre-payable bank debt, so the company has the flexibility to reduce debt quickly. Other credit metrics such as fixed charge coverage (estimated at greater than 6.0x in FY2014, up from 5.4x), margins, and liquidity are strong for the rating category. Fitch also notes that the metrics delivered by RYA in the past few years were produced in a weak economic environment with high fuel prices.

Strong Cash Generation RYA's strong cash generation is a key element of its financial strength and financial flexibility, and its CFO and FCF yields are the highest in its peer group. RYA generates more than EUR1bn of cash from operations annually, or more than 20% of revenues. FCF (CFO less capex less regular dividends) in FY2012 and FY2013 was EUR703m (16% of sales) and EUR713m (14.6%), respectively. Fitch expects FCF declined in F2014 because of pre-delivery payments for the upcoming deliveries (PDP) beginning in September 2014, but should still be solid. RYA's FCF can be lumpy based on its aircraft delivery cycle. The strength of the company's cash flow shows that it has the ability to pay cash for its planes if it chooses, which differentiates RYA from many other airlines. Fitch expects RYA will find profitable routes for the large number of additional aircraft coming over the next five years. However, specific deployment plans are developed only for the short to medium term with large long-term flexibility. This should drive CFO higher and support higher capex levels. Fitch believes positive FCF is possible throughout the delivery period if there are no material shocks to the European aviation sector and excluding likely special dividends and share buybacks Substantial Cash Deployment RYA's cash deployment focuses on capital expenditure, debt maturities, and discretionary shareholder distributions, both special dividends and share repurchases. Capex likely rose in F2014 because of PDPs, and Fitch expects capex to be flat to up modestly in FY2015, before increasing noticeably for three years in FY2016. Fitch estimates debt reduction net of new issuance was more than EUR500m over the past three years, and debt maturities in the next three years should average approximately EUR400m per year. RYA has distributed a substantial amount of cash to shareholders over the past six years, and its ability to do so while maintaining a strong financial position demonstrates its financial flexibility. The company indicates that shareholder distributions are subject to continued profitability, the economic environment, capital expenditures, fuel prices, yields and shareholder approval. The company has said it would distribute up to EUR1bn over FY2014 and FY2015, and it paid out around EUR500m in F2014, so Fitch has incorporated an additional EUR500m into its cash flow forecasts for FY2015. Fitch expects shareholder cash deployment will continue over the next few years assuming no material disruptions to RYA's business. The ratings incorporate expectations that RYA will be able to fund shareholder distributions with only modest increases in debt, and Fitch expects the company will slow or eliminate distributions in the event of an economic downturn, fuel shock, or other unexpected disruption to the airline industry. In FY2009 and FY2010, when the industry faced several challenges, RYA limited distributions to EUR46m of share buybacks. Manageable Growth and Fleet Deliveries With 2013's 175 aircraft order with Boeing (later raised to 180), RYA will enter a five-year growth period lifting annual passengers to approximately 110 million from 81 million. This could be a positive if the company executes as it has historically, but it must find the growth opportunities in its market to support the larger fleet. Annual growth of approximately 5% is lower than past periods of RYA growth (also when measured in absolute terms), and it should be manageable for the company. Fitch believes RYA has the financial capacity to fund the deliveries without damaging its credit profile. Around 100-105 of the new aircraft will be for growth and the rest for replacement of existing aircraft, so the fleet should rise to roughly 400 aircraft by the end of FY2019 from approximately 300 at the end of FY2014. Deliveries begin in September 2014 and run through FY2019. Business Model Modifications In response to customer comments and competition, RYA has recently made some modifications to its business model, and others are in progress. RYA's goal is to increase its customer focus and eliminate

some unnecessary hassles while keeping its low fare focus, lifting load factors, and modestly raising average fares. Fitch believes many are common sense moves, and the net cost appears modest. We believe these efforts are a manageable challenge so far, although it will likely take several quarters to determine the ultimate impact on the company's financials and competitive position. Debt Structure Diversifying from Ex-Im Financing RYA's previous orders with Boeing were mainly financed through the Export-Import Bank of the United States (Ex-Im) guarantee loans, in addition to Japanese operating leases finance leases and sale and leaseback transactions through operating leases. Only 17% of RYA's feet is operating leased. Debt is thus largely secured and assets encumbered. RYA's current average cost of funds is below 3%. Over 90% of debt is euro-based, with Ex-Im loans swapped into euros at drawdown, removing most foreign exchange risk. 70% of debt is fixed rate. With the new Aviation Sector Understanding Ex-Im funding has become less efficient for strong credit profiles such as RYA. It is likely that RYA will diversify its funding for its 2013 Boeing order, through the issuance of unsecured bonds and potentially Enhanced Equipment Trust Certificates (EETC). This will lead to only a modest increase in funding costs. RATING SENSITIVITIES: The ratings have limited upside potential because of the inherent risks in the airline industry and the company's shareholder distribution policies. Future developments that could lead to a negative rating action include: - Changes in RYA's liquidity strategy, unless cash is used to reduce debt, or other elements of financial and treasury policies could negatively affect the ratings. - EBITDAR margins consistently below 19%. - FFO fixed charge coverage consistently in the 4.5-5.0 times range or lower. - FFO net adjusted leverage consistently above 1.0x. - Long-haul expansion, unless housed in a credit separate from RYA, could affect the rating. - Revisions to the company's M&A strategy could affect the ratings. Contact: Principal Analyst Malcolm O'Connell Associate Director +44 20 3530 1201 Supervisory Analyst Craig Fraser Managing Director +1 212 908 0310 Fitch Ratings, Inc 33 Whitehall St. New York, NY 10004 Committee Chair Josef Pospisil Senior Director +44 20 3530 1287 Media Relations: Peter Fitzpatrick, London, Tel: +44 20 3530 1103, Email: peter.fitzpatrick@fitchratings.com.

Additional information is available on www.fitchratings.com. For regulatory purposes in various jurisdictions, the supervisory analyst named above is deemed to be the primary analyst for this issuer; the principal analyst is deemed to be the secondary. Applicable criteria, 'Corporate Rating Methodology', dated 5 August 2013, are available at www.fitchratings.com. Applicable Criteria and Related Research: Corporate Rating Methodology: Including Short-Term Ratings and Parent and Subsidiary Linkage http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=715139 ALL FITCH CREDIT RATINGS ARE SUBJECT TO CERTAIN LIMITATIONS AND DISCLAIMERS. PLEASE READ THESE LIMITATIONS AND DISCLAIMERS BY FOLLOWING THIS LINK: HTTP://FITCHRATINGS.COM/ UNDERSTANDINGCREDITRATINGS. IN ADDITION, RATING DEFINITIONS AND THE TERMS OF USE OF SUCH RATINGS ARE AVAILABLE ON THE AGENCY'S PUBLIC WEBSITE 'WWW.FITCHRATINGS.COM'. PUBLISHED RATINGS, CRITERIA AND METHODOLOGIES ARE AVAILABLE FROM THIS SITE AT ALL TIMES. FITCH'S CODE OF CONDUCT, CONFIDENTIALITY, CONFLICTS OF INTEREST, AFFILIATE FIREWALL, COMPLIANCE AND OTHER RELEVANT POLICIES AND PROCEDURES ARE ALSO AVAILABLE FROM THE 'CODE OF CONDUCT' SECTION OF THIS SITE. FITCH MAY HAVE PROVIDED ANOTHER PERMISSIBLE SERVICE TO THE RATED ENTITY OR ITS RELATED THIRD PARTIES. DETAILS OF THIS SERVICE FOR RATINGS FOR WHICH THE LEAD ANALYST IS BASED IN AN EU-REGISTERED ENTITY CAN BE FOUND ON THE ENTITY SUMMARY PAGE FOR THIS ISSUER ON THE FITCH WEBSITE.