Building a Strong Foundation for Supplier Finance Unlocking Value From Your Supply Chain



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Building a Strong Foundation for Supplier Finance Unlocking Value From Your Supply Chain

Taulia Overview The leading SaaS provider of Supplier Self-Services, einvoicing and Supplier Financing software solutions Worldwide Headquarters: San Francisco, CA European Headquarters: London, UK. Offices in Park City, Utah; Boulder, Colorado; Sofia, Bulgaria and Düsseldorf, Germany. Regional Staff across the USA. Heritage: Industry experts with 20+ years of experience building market leading AP applications, including founding ReadSoft Invoice Cockpit (Ebydos) TAULIA OFFICE LOCATIONS

Key Benefits of a P2P Platform INCREASE einvoicing paper and data entry from the invoicing process to 01Eliminate increase AP efficiency 02 03 ELIMINATE INQUIRIES Give suppliers 24/7 access to the status of their invoices and payments CONTROL ASN & PO PO distribution, delivery, confirmation and ASN. PO flip into invoices COLLABORATE and communicate with suppliers more efficiently. 04Interact Control mass communication 05 06 VENDOR MAINTENANCE Allow suppliers to update banking and address; request documents electronically ANALYTICS Add benchmarks, measure performance metrics and make actionable decisions

Portal Adoption is Key to Success Suppliers need to be incentivized to use the portal - give suppliers an array of free tools Cost of capital needs to be lower than alternative options - offer suppliers competitive rates The benefits of the portal must be clearly articulated to suppliers Adoption and communication policies must be put in place

Obstacles to Adoption INVITATION Incorrect or Outdated Contact Info Lack of Marketing or Preparation SUPPLIER Absence of strong messaging / incentive Feelings about change PORTAL Alternative Portal Offerings INTERNAL Unclear Project Goals Lack of Alignment Competing Priorities

Adoption & Retention Tips & Tricks Clean vendor master Supplier Fees Buyer portal usage policies Supplier enablement and support Change management Scope of portal features/services

Develop a Portal Use Policy Portal policy to be used as Go-To Guide on best practices for suppliers using the portal and how to achieve maximum benefit Invoice Submission Invoice Status Questions related to PO, Invoice, and Payment Details Remittance receipt and PO receipt Supplier Information Management Mandate einvoicing Dear Supplier, To improve communication with our suppliers and provide them with increased transparency into our invoice approval and payment process, we are requesting our suppliers to enroll in and interact with us through our free supplier portal. Thanks

Enrollment Results 37% without policy

Enrollment Results 92% with policy

einvoicing Results Without Policy Paper Invoices Portal Submitted Invoices Integrated einvoicing

Time for a Change What if Suppliers could check the status of their invoices online 24/7? What if Suppliers could incentivize early payments? What if You can address your suppliers needs for early payment? What if You keep all the returns that would of normally gone to the bank? What if There is a way for you to pay your suppliers less and have them thank you?

Where the True Value Lies einvoicing and portal adoption is used as a part of a broader supply chain financing program where suppliers can better manage their cash flow and buyers can save millions through early payment discounts

Record Amount of Cash Earning Low Returns There s a Fundamential Inefficiency in the Financial Supply Chain Buyers Have Excess Cash Low Return on Cash $2.0 U.S. Non-Financial Companies Cash & Liquid Assets 10% U.S. Interest Rate 10-Year Treasury Rate ($ in tn) 8% $1.5 6% $1.0 4% $0.5 2% $0.0 1990 1995 2000 2005 2010 0% 1990 1995 2000 2005 2010

Suppliers Struggling to Stay Afloat TYPE: Credit Card 18% Factoring market is growing 28.6% annually and exceeds $2.9 trillion Global Factoring INTEREST: Factoring 20-40% Due Diligence Effort Few Companies Qualify Exceptionally Expensive 3 2.8 2.6 2.4 2.2 2 1.8 1.6 1.4 1.2 1 1.54 Market in Trillions* 1.77 1.81 1.75 2.25 2.75 2.91 2006 2007 2008 2009 2010 2011 2012 * Source: http://fci.nl/about-fci/statistics/total-factoring-volume-by-country-last-7-years

Average Time Suppliers Are Waiting for Payment 11% 61 + DAYS 6% 0 DAYS 33% 1 to 30 DAYS 50% 31 to 60 DAYS *American Express Small Business Monitor. Polled 500 Canadian Business Owners. September 2012

Leverage the Inefficiency to Create a Win-Win Hit-or-Miss Discount Sliding Scale Discount 2% 10 Net 30 Antiquated Discounting Dynamic Discounting

Dynamic Discounting - the Win-Win Situation that Generates Revenue Enables Buyers to improve return on cash by paying suppliers early with no additional investment risk Enables Suppliers to access less expensive financing alternatives by accepting time-variable Dynamic Discounts

TAULIA How Do We Make it Work?

TAULIA How Do We Make it Work?

Various Discounting Tools DYNAMIC DISCOUNTS ON NET TERM INVOICES (OPT-IN) EXTENDED PAYMENT TERMS ON TRADITIONAL DISCOUNTS (OPT-IN) PROCUREMENT ACTIVATED DYNAMIC PAYMENT TERMS (DPT) (CONTRACTUAL) $ $ $

Procurement Led Dynamic Payment Terms WHAT WHY WHEN NET 30 Example: 1.5% 1 NET 30-ASAP PROCUREMENT HOLDS THE KEY TO A CONTRACTUAL AGREEMENT ON DPT PROVIDES BUYERS WITH RIGHT TO PAY EARLY, WITHOUT OBLIGATION CAN BE SOLD AS WIN WIN APR TYPICALLY LOWER THAN TRADITIONAL 36%, BUT STILL ABOVE 20% TYPICALLY ONGOING, AS CONTRACTS COME UP FOR NEGOTIATION UNLESS RESOURCES ARE AVAILABLE FOR A CAMPAIGN ESTABLISH DPT AS NEW STANDARD TERMS

Dynamic Discounting Benefits Risk-Free Investment in your Supply Chain Yields High Returns on Cash in Near-Zero Interest Rate Environment Strengthens Relationships with Cash-Poor Suppliers Who Would Need to Resort to Unfavorable and Expensive Receivable Financing Alternatives Cuts Banks Out from Benefiting from Payment Inefficiency Enables Suppliers to Access Less Expensive Financing Alternatives by Accepting Time-Variable Dynamic Discounts

Discounting Opportunities MANAGED STRATEGIC SUPPLIERS Spend THE LONG TAIL High Spend Suppliers Low Spend Suppliers

Case Study - Invoice Volume PO Invoices 2013 Pct 2014 Pct Paper 7,594 2% 2% OCR 42,637 10% 8% Traditional VAN EDI 11,074 3% 2% E-Invoice Portal / Network 369,412 86% 89% Total 430,717 100% 100% Non-PO Invoices Paper 1,640 5% 1% Buyer Side E-Invoice 31,624 95% 99% Total 33,264 100% 100% Electronic Interfaces 367,461 (Excluding ESP s & CEER) Online Employee T&E 102,161 P-Card Transactions 529,169 AP Total 1,462,799

Case Study Correlations that Matter Thousands 30 20 10 0 400 200 0 einvoices 312K 178K 226K 95K 371K 2002 2005 2008 2011 2012 Clerical FTE's 24 16 12 8 6 2002 2005 2008 2011 2013 0.0150% 0.0100% 0.0050% 0.0000% 1500 1000 500 0 Payment Error Rate 0.0120% 0.0050% 0.0040% 0.00008 % 0.00006 % 2002 2005 2008 2011 2013 Invoices / FTE / day 121 206 337 714 1138 2002 2005 2008 2011 2013

Case Study Discounting Tips & Tricks Negotiate Contracts with Discount Terms, Not Net Terms Let Suppliers Elect Offer Early Payments on all Discount Terms Use the Date the Invoice is Received as the Baseline Date, Not the Supplier s Invoice Date Robust Workflow Solution Gets Invoices Approved and Ready to be Paid as Soon as Possible Everyone at PG&E has Buy-in on Discounting Program and Understands that if we Delay, it Means Less Discounts Need an Internal Champion for Discounts to Lead Team in the Right Direction

Case Study Top Performers 25% 49% Of suppliers using the portal Request Early Payments Of the Early Payments Requested by these Suppliers were Automatically Accelerated (AutoAccept)

Case Study Discounting Savings Millions $50 $45 $40 $35 $30 $25 $20 $15 $10 $5 $0 46 M 32 M 4 M 1 M 2 M 2002 2005 2008 2011 2012

Funding Flexibility But what if I don t want to use my own cash? Enhanced Discounting

Market Challenges: Macro View o Continued and increasing tension between buyers and suppliers around payment terms o Fragmented soutions only address a small portion of the spend o Meanwhile, suppliers struggling to secure sufficient capital to fund operations due to strict bank lending requirements

Market Challenges: Micro View Record amount of cash on balance sheet, but do not want to commit it [Treasury] Extremely low returns on cash, but limited approved investments [Treasury] Previously deployed SCF and P-Cards, but only enrolled less than 100 suppliers and 5% of spend [Treasury] High discount hurdle rates limit particpation by the largest suppliers, missing discount opportunities [Procurement] AP and IT Departments are tasked with many overlapping initatives and are strapped for time and resources [AP and IT] Suppliers are continually asked to join numerous portals and participate in programs without clear benefits, hindering adoption [AP and IT] Cash trapped offshore, but buyers cannot repatriate for tax reasons [Treasury] While procurement wants to capture payment discounts, it also conflicts with extending payment terms [Procurement] Budgets and vendor management policies encourage fewer solutions [AP and IT]

Market Landscape Supply Chain Finance: Great for largest suppliers (30-50); provides limited scale; low P/L benefit FACTORING GROWTH Factoring and P-Cards: Often only alternative for suppliers; Expensive and rigid finance structure jeopardizes financial health of your suppliers Dynamic Discounting: Beneficial for deploying excess cash to drive P/L benefits; Comes with DPO impact, doesn t target large spend

Dynamic Discounting vs. Factoring

Pros and Cons of Classic SCF PRO CON No need to use own cash for Early Payments to largest suppliers. Either no impact, or even a positive impact on DPO ( Days Payables Outstanding ) for Buyer Cash injected against creditworthiness of Buyer, often at low rates not otherwise achievable for Supplier Onboarding suppliers is so costly, that banks only choose companies that are worth their while The vast majority of suppliers (the small guys ) aren t worth the onboarding costs and will still be trapped in the investment paradigm Mostly, the benefit for Buyers lies in extension of payment terms - making the entire supply chain (and economy) more fragile in case of a financial crisis Often no, or limited, flexibility to switch and use your own cash

Solution Timeline All previous innovations made Taulia Enhanced Discounting possible 2000 Supply Chain Finance 2005 2010 2015 1995 Dynamic Discounting Electronic Invoicing Taulia Enhanced Discounting

Benefits Increased profitability from capturing discounts from more suppliers Improved working capital landscape by extending terms from more suppliers Boosted balance sheet treatment with cash remaining on the books Flexible platform offers ultimate choice (funding source, terms extension, maximizing discounts) Reduced cost and complexity from requiring only one IT implementation and platform for DD, TED, SCF, einvoicing, etc.

Financing for All 30-50 LARGEST SUPPLIERS Typical Supplier Spend Curve Alternative Financing Interest Rate Buyer Hurdle Rate Few NUMBER OF SUPPLIERS Many SCF (Not Addressed) DYNAMIC DISCOUNTING TAULIA ENHANCED DISCOUNTING Single Integrated Platform for Taulia Supplier Finance, einvoicing and P2P Platform