Cash is King A (one) VC insight on cash management



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Wirtschaftsforum Kalaidos Fachhochschule Cash is King A (one) VC insight on cash management Diego A. Braguglia, PhD VI Partners DBA_1 Wirtschaftsforum Kalaidos Fachhochschule 2008: 212 VC funds with $25bn 2012: 42* VC funds with $5bn (* 31 are follow-on and 11 new) Source: NVCA DBA_2 1

Agenda i. VI Partners Snapshot ii. Some Basics on VC business iii. Cash Flows iv. About Finance v. About Corporate Strategy vi. Some Lessons Learnt DBA_3 Agenda i. VI Partners Snapshot ii. Some Basics on VC business iii. Cash Flows iv. About Finance v. About Corporate Strategy vi. Some Lessons Learnt DBA_4 2

VI Partners Snapshot Managing chf 101m Venture Incubator fund; Total 5 FTEs, thereof 4 investment professionals with long-standing hands-on experience; Investment focus roughly 50% life sciences and 50% ICT / material sciences / automation; VI invests early: entered in >80% with seed or series A round; Investment per company chf 2m - 6m; VI is committed to academic spin-offs (>75% companies financed are academic spin-offs); VI has a long term commitment to its portfolio companies ( evergreen fund structure with blue chip investors); Support portfolio companies with hands-on experience and extensive networks. DBA_5 Regional Focus And Broad Coverage of Technologies VI s investments are in CH and in neighboring regions Wide Sector Coverage Life Sciences & Medical Technologies IT & Communication Technologies Automation & Micro-technologies DBA_6 3

VI Limited Partners DBA_7 VI Structure Strategic Partners Board Investment Committee Zug, CH CHF 101 m January 2001 Management Company Start-up companies DBA_8 4

VI Portfolio Life Science, Medical Technologies IT, Communication Technologies Automation, Microtechnologies 9 VI Exits DBA_10 5

Agenda i. VI Partners Snapshot ii. Some Basics on VC business iii. Cash Flows iv. About Finance v. About Corporate Strategy vi. Some Lessons Learnt DBA_11 Early Stage: early Decisions with long Term Impacts Not all start-up need VCs money Amount of money requested; Type of Business; Ambition & Goals of the company and mngt (i.e. founders). DBA_12 6

Many Types of Financing Partners Early 3Fs: founders, friends and family, entrepreneur(s); Angels : informal groups, professional angels organizations; Specialized Venture Firms; Later Traditional Venture Capitalists; Strategics (Corporates); Corporate Venture; Investment Banking Venture; Public Investment Banks: IPO underwriting; Public Investors, public stock = currency; Debt instruments. Don t expect traditional venture funding, look for best option. DBA_13 Equity vs. Debt Financing Equity Not to be repaid ; No or less need for collaterals; Dilutive financing; Investors will be in the company (SHs and/or BoD). Debt To be repaid & bears interest (impact on BS); Request for collaterals; Non-Dilutive financing (unless convertible); Investors outside the company (supposed less operational and strategic impact). DBA_14 7

Classical VC Provisions (only some are negotiable) Preferred Shares; Liquidation Preferences; Dividends & Interests; Anti-Dilution Rights; Drag- and Tag-along Rights; Control Veto Rights (both @ BoD and GM); Deal Structure (i.e. Pay to Play, ESOP, ) DBA_15 Agenda i. VI Partners Snapshot ii. Some Basics on VC business iii. Cash Flows iv. About Finance v. About Corporate Strategy vi. Some Lessons Learnt DBA_16 8

Where Cash comes from And Where Cash goes to Inflows Sales (Product, Services, Assets, ) Receipts from debtors Interests Grants, Donations, Loans & Debt Share capital (agio) Outflows Payments (suppliers, vendors, manufacturing, ) Salaries and Wages Tax Payments for fixed assets Interests and Loans repayments Dividends Stock & Invetory (raw material and finished products) Payment terms and discounts Negative Gross Margins DBA_17... likely in a VC backed Start-up Inflows Share capital (agio) Loans and Debt (?) Sales (?) Deals (upfront payments, royalties, ) (?) Outflows Payments (suppliers, vendors, manufacturing, ) Salaries and Wages Tax Payments for fixed assets Interests and Loans repayments Dividends Stock & Invetory (raw material and finished products) Payment terms and discounts Negative Gross Margins DBA_18 9

Where & When cash-flows could be an Issue during the business DBA_19 Some main Causes of Cash Flow shortage Low profits, negative COGS; Too much spending on fixed assets; Too much production capacity; Too much stock & inventories of raw material; Too many (useless) equipments; Allowing customers too much credit and long payment terms; Overtrading Growing too fast; Unexpected changes in the business and or in regulatory environment; Seasonal demand; DBA_20 10

Profit is the most important Source of cash The profit a business makes from trading is the most important source of cash; There is a direct link between low profit or losses and a cash flow problems; Most loss-making businesses eventually run out of cash; DBA_21 Too much Stock & Inventory? Excess stocks tie up cash; Increased risk that stocks become obsolete (i.e. shelf life, ); BUT There need to be enought stock to meet demand (seasonality, market launch, production lines, ); Bulk buying may mean lower purchase prices; DBA_22 11

Unexpecetd Changes / force majeure Events that are not included in the cash flow forecast; Internal events (i.e. machinery breakdown, loss of key staff,...); Exernal changes (i.e. ecomonic downturn, accidents, changes in politican enviroment, ) Force Majeure Importance of Risk Analysis DBA_23 How to handle Cash Flow The key of cash flow management is having good and reliable information; Good cash flow forecast made of sensible & realistic assumptions; based on well defined KPI; allows for unexpected changed; updated regularly; Manage working capital effectively; Chose the right sources of finance bank overdraft; factoring; sales and leaseback; equity investment; DBA_24 12

Cash Management Always necessary to hold some cash for transactions, precautionary reasons and for opportunistic purposes (awaiting business opportunity); Cash management involves the construction of a cash budget; Excess cash should be (whenever possible) profitable and safely invested; Provision of overdraft facilities should be negotiated in case of cash shortage; Clear communication and information on cash situation. DBA_25 Agenda i. VI Partners Snapshot ii. Some Basics on VC business iii. Cash Flows iv. About Finance v. About Corporate Strategy vi. Some Lessons Learnt DBA_26 13

Finance lesson 1 (first & last) # 1: How much cash does the Company burn per month? # 2: Read the cash balance at the end of the month on the company s bank account. # 3: Divide the amount under Point 2 (bank account) by the result under Point 1 and you get a number of months. # 4: if this number is lower than 6 and there is no concrete interests (ts, license-, M&A-deal, ) to finance your company, you are in trouble FOLLOW AND ANTICIPATE YOUR CASH REQUIREMENT ON A REGULAR BASIS DBA_27 Agenda i. VI Partners Snapshot ii. Some Basics on VC business iii. Cash Flows iv. About Finance v. About Corporate Strategy vi. Some Lessons Learnt DBA_28 14

What is corporate strategy? Corporate strategy is concerned with deciding what business the organisation should be in, where it wants to be, and how it is going to get there Strategy is the game plan for satisfying customers; running the business; beating the competition; achieving corporate objectives; satisfying shareholders. DBA_29 Corporate Mission and Strategy DBA_30 15

Hierarchy of Objectives DBA_31 Stretegic vs. Tactical Objectives Strategic Focused on long-term Set by the BoD Involve higher risk & uncertainty Likely to involve significant investment / business resources Difficult to change in the short-term Stretching & challenging Tactic Focused on short-term Set by line of management Relatively low risk «Limited» resources invested Relatively easy to change at minor financial cost Realistic & achievable DBA_32 16

Mission / Aim / Objective Mission A quantitative statement of the buiness s aim. Aim A long term plan from which business objectives are derived. Objective A target which must be achieved in order to realise the stated aim. A time assigned targets derived from the goals and set in advance of strategy. DBA_33 Some characteristics of a «good» mission statement Contains a formulation of objectives that enables progresses to be measured & scored; Differentiates the business from its competitors; Defines the markets or business in which the firm wants to operate; Is relevant to all major stakeholders not just shareholders and managers; Excites, inspires, motivates & guides. DBA_34 17

Corporate Objectives Corporate Objectives are often stated in terms of... profit (value, margin, ); return on the investment; growth (profit, earning per share, ); market share; cash flow; sales revenues; shareholders value; corporate image & reputation; DBA_35 Agenda i. VI Partners Snapshot ii. Some Basics on VC business iii. Cash Flows iv. About Finance v. About Corporate Strategy vi. Some Lessons Learnt DBA_36 18

Shifts Happen Founder(s) Friends Science Prototype Unit: 1x Entrepreneur Team Product Trial/Small Scale Unit: 10x Manager Organisation Market Manufacture / Sale Unit: 100x DBA_37 Board The Board is an official structure, its role is defined; Select experienced and committed people; Don t expect Yes-men, this is not good; Align everybody s interest: not too many VC; Avoid super egos; Keep the Board well informed and prepare decisions; Keep it compact and reactive; Keep all Board meetings and decisions well documented; Take a lawyer on board once you get close to the exit. DBA_38 19

Staff They will make the success of the company (and yours as CEO); Be fair and transparent for good news and bad news; Be careful, understand that they are not necessarily crazy entrepreneur but they have families and credit to pay for; Communicate clearly on the goal and target: everybody should know about what is to be achieved; Maintain a sense of uncertainty and high expectations; Get the best, keep them, change the people who are not delivering; Two aspects in a recruitment: competence/ personality, keep both in mind DBA_39 may also help Reflect on what is your preferred scenario. If you don t have one, somebody will have one for you; Keep fit and optimistic it s a ironman triathlon; Work with your family, at the end this is the most important especially if the company fails; Don t stay alone, talk to friends. DBA_40 20

Wirtschaftsforum Kalaidos Fachhochschule If you need slides, it shows you don t know what you re telling about Steve Jobs DBA_41 Thank you VI Partners AG Baarerstrasse 86 6302 Zug Tel: +41 41 729 0000 Fax: +41 41 729 0001 www.vipartners.ch DBA_42 21