Engineering growth Fourth-quarter 2015 engineering and construction industry mergers and acquisitions analysis



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Engineering growth Fourth-quarter 2015 engineering and construction industry mergers and acquisitions analysis Highlights Executive summary Deal activity Deal market characteristics Top deals Methodology Resources

To our Engineering growth readers H, Kent Goetjen US Engineering & Construction Leader Jonathan Hook Global Engineering & Construction Leader Welcome to Engineering growth, PwC s quarterly analysis of M&A activity in the global chemicals industry. We re pleased to present our fourth-quarter report as part of our ongoing commitment to provide you with a deeper understanding of M&A trends and prospects in the industry. In this edition, we include a more detailed examination of deal activity for the full year. In brief On an annual basis, deal volume remained steady, with 227 deals in both 2014 and 2015. Thus, activity remains strong. Average deal value declines, an indication that while activity remained robust, deals tended to be smaller than in 2014. This was driven in part by the acquisition of a number of smaller players in the E&C landscape. These deals tend to be consummated to enhance product offerings or to expand geographic coverage. Key issues and trends PwC analysts identified several key issues and trends impacting the engineering and construction deal environment in 2015, including the following: Construction firms primarily continued to remain focused on enhancement of their core competencies. These deals were driven by companies intention to strengthen business capabilities, expand geographically, enhance profitability, and strengthen competitive position. In the fourth quarter of 2015, building material companies were active in M&A activity to strengthen their market position and business operations. With stronger demand in the housing segment and a growing population, homebuilders continued to remain focused on tapping opportunities within the homebuilding segment and building land inventory, with an aim to expand into the luxury home segment and expand market share within the key regions. Construction companies continued acquiring engineering based firms that add complimentary services or product offerings to one s product portfolio, building integrated capabilities. Portfolio expansion and business diversification was a major driver for acquisitions by the companies to mitigate risks and secure revenue. 2

Non-core businesses were shed as companies focused on core business operations either for strategic alignment or as a result of government pressure. While financial investors found the construction industry attractive due to the expected economic recovery, particularly in Europe and Latin America, construction companies continued to seek after the financial investor to strengthen their financial position. Companies also divested their existing business to focus on high-growth markets. Despite a rocky start in the beginning of the year resulting from harsh winter weather conditions, construction output in 2015 was expected to increase by 6%. Upbeat housing fundamentals, low mortgage rates, reduced home price inflation, strong wage growth, and increased consumer spending are just a few of the factors that helped the industry rebound. With this robust growth, employment in the construction industry also increased, with 128,000 new jobs in the fourth quarter alone. The non-residential segment is booming, mainly driven by demand from industrial, office, and commercial construction. The manufacturing and e-retail sector are fueling the demand for more outlets, factories, and warehouses, at strategic and tactical locations near consumers, driving much of this construction. We remain optimistic that as construction demand rebounds, we will see additional activity in the deal environment. With unemployment down and construction on the upswing, companies may see an uptick in margins, allowing them to allocate additional funds to CapEx and inorganic growth. We hope this analysis will serve as a useful tool for monitoring trends. Launch the data explorer at http://www.pwc.com/us/engineeringgrowth for a deeper dive into the data, or contact us to further discuss our insights. 3

Deal value ($B) Deal activity In 2015, E&C deal value declined by 32 percent, driven by smaller announced deals. Announced deals with disclosed deal value of $50 million or more Total deal value, by status (2014, 2015, 4Q15) 180 160 140 120 100 17 48 3 80 60 40 20 0 64 100 45 23 2014 2015 2015 Q4 5 Completed, Part comp Pending, Unconditional, Intended Withdrawn On an annualized basis, deal value declined by 32 percent from $164.3 billion in 2014 to $111.8 billion in 2015. This decline was driven by the fact that smaller deals were announced, as acquirers worked to purchase smaller rivals and gain entry into new markets. Completed/partially completed deals constituted 40 percent of total deal value in 2015 as compared to 61 percent in 2014. The proportion of pending, unconditional, and intended deals increased substantially, to 57 percent in 2015 from 29 percent in the previous year. Finally, the proportion of withdrawn deals reduced to 3 percent in 2015 from 10 percent in 2014. In the fourth quarter, deal value declined by more than 50 percent, to $27.4 billion on a year-over-year basis. Pending, unconditional, and intended deals formed 83 percent of total deal value while completed/partially completed deals constituted the balance of 17 percent of total deal value in the fourth quarter, when compared to the same quarter in the previous year. 4

Deal volume Deal activity E&C deal volume remained flat in 2015. Announced deals with disclosed deal volume of deals valued at $50 million or more Total deal value, by status (2014, 2015, 4Q15) 250 200 150 13 7 50 122 100 50 0 164 98 41 10 2014 2015 2015 Q4 Completed, Part comp Pending, Unconditional, Intended Withdrawn Deal volume remained flat on an annualized basis with 227 deals in both 2015 and 2014. The pending, unconditional, and intended deals more than doubled from 50 deals in 2014 to 122 deals in 2015 (this constituted 54 percent of total deal volume). However, completed/partially completed deals declined by 40 percent from 164 deals in 2014 to 98 deals in 2015. Withdrawn deals saw a 46 percent decline in 2015. During the fourth quarter of 2015, deal volume decreased by 28 percent to 51 deals on a year-over-year basis. The pending, unconditional, and intended deals more than doubled to 41 deals in 2015 Q4 compared to 18 deals in 2014 Q4. Completed/partially completed deals constituted 20 percent but declined significantly in number of deals (10 deals in 2015 Q4). Finally, there were no withdrawn deals in the last quarter of either 2015 or 2014. 5

Deal value ($B) Deal activity In 2015, construction materials manufacturing led other segments, but was flat compared to prior year. Total deal value, by target category Deals valued at $50 million or more (2014, 2015, 4Q15) 180 160 140 120 100 80 8 42 46 6 36 60 40 20 0 19 21 50 25 1 7 23 15 2014 2015 2015 Q4 4 Civil engineering Construction machinery building Construction Construction materials manufacturing In 2015, the deal value of civil engineering and construction machinery categories declined by more than half, to $23.1 billion (from $49.9 billion in 2014) and $20.9 billion (from $45.7 billion in 2014), respectively. Deal value in the construction materials manufacturing category declined by 14 percent to $36.4 billion while it increased by 33 percent in construction category to $25.1 billion. Finally, the home building category witnessed a decline of approximately 18 percent from $7.5 billion in 2014 to $6.2 billion in 2015. In the fourth quarter of 2015, deal value in the construction category increased by more than 450 percent, from $3.2 billion to $14.8 billion on a year-over-year basis. However, the construction machinery and home building categories experienced substantial value declines of 99 percent and 76 percent, respectively. Deal values in construction materials manufacturing also declined by 22 percent, to $7.2 billion, while the civil engineering segment showed a slight increase of 3 percent to $4.1 billion. 6

Deal value ($B) Deal activity The E&C industry saw a marked increase in number of deals based in advanced economies. Total deal value, by target economy Deals valued at $50 million or more (2014, 2015, 4Q15) 180 160 140 20 120 100 80 60 144 43 40 20 0 69 19 8 2014 2015 2015 Q4 Advanced Emerging & developing Deals based in advanced economies constituted a higher proportion of activity (61 percent), and emerging and developing economies deals accounted for the balance of total deal value in 2015. Advanced economies deal value reduced substantially by 52.3 percent from $143.9 billion in 2014 to $68.6 billion in 2015. In contrast, emerging and developing economies deal value more than doubled to $43.2 billion (from $20.4 billion) in 2015 compared to the previous year. On a quarterly basis, the value of advanced economies deals declined considerably (83 percent), down from $48.8 billion in 4Q14 to $8.4 billion in 4Q15. However, the deal value of emerging and developing economies increased by approximately 2.5 times to reach $19.0 billion (from $7.9 billion) on a year-over-year basis. 7

Deal value ($B) Deal activity E&C saw declines in both cross-border and local deals in 2015. Total deal value, by cross border versus local deals Deals valued at $50 million or more (2014, 2015, 4Q15) 180 160 140 120 96 100 80 60 40 20 0 77 68 35 22 6 2014 2015 2015 Q4 Cross-border Within-border On an annualized basis, cross-border and local deals constituted 31 percent and 69 percent, respectively, of total deal value. Both cross-border and within-border deals saw declines in 2015 when compared to the previous year. While cross-border deals declined almost 50 percent to $34.6 billion (from $68.3 billion in 2014), local deal value saw a decline of approximately 20 percent to $77.2 billion (from $96.0 billion in 2014). This was driven by the overall decline in deal value from 2014 to 2015. In the fourth quarter of 2015, cross-border and within-border deal values experienced decline of 35 percent and 55 percent, respectively, on a year-over-year basis. While cross-border deal value fell to $5.8 billion (from $8.9 billion in 4Q15), local deal value fell to $21.6 billion (from $47.8 billion in 4Q14). 8

Deal market characteristics For 2015, Asia and Oceania targets captured the most deal value and volume. While North America saw a decline in deal value, the region had the highest average deal value. Total deal value and volume, by deal geography (2015) UK & Eurozone Local 20 deals, $15.8B Inbound 14 deals, $8.3B Outbound 10 deals, $5.1B Europe ex-uk & Eurozone Local 4 deals, $0.7B Inbound 1 deal, $0.1B Outbound 4 deals, $1.6B North America Local 29 deals, $25.1B Inbound 7 deals, $4.7B Outbound 9 deals, $6.6B South America Local 6 deals, $0.8B Inbound 1 deal, $0.1B Outbound 0 deals, $0 Africa/Undisclosed Local 5 deals, $0.5B Inbound 0 deals, $0 Outbound 3 deals, $0.7B Asia & Oceania Local 134 deals, $53.9B Inbound 6 deals, $1.8B Outbound 3 deals, $1.1B Globally, local deals increased slightly as a proportion of deal volume, accounting for 77.3 percent of activity, compared to 73.8 percent in 2014. In 2015, Asia and Oceania witnessed the largest deal activity in both value and volume terms 49.8 percent of global deal value and 55.9 percent of global deal volume. The region announced 143 deals worth $56.8 billion, and approximately 95 percent of the deals were local deals. North America ranked second, with 45 deals valued at $36.4 billion. This activity includes the largest megadeal which is worth $13.2 billion (20 percent of total megadeal value). Finally, the UK & Eurozone recorded 44 deals valued at $29.1billion. In the fourth quarter, total deal value and volume declined by 47 percent and 29 percent, respectively, on a year-over-year basis. Deal value more than doubled in Asia and Oceania while deal volume remained flat in 4Q15 compared to 4Q14. 9

Top deals E&C megadeal value declined substantially in 2015, with the United States witnessing a significant decline. Top deals announced in 2015 Date announced Target name Target nation Acquirer name Acquirer nation Status Deal value ($M) Category 08/26/15 Cameron International Corp. United States Schlunberger Ltd. United States Pending 13,186 Construction machinery 12/24/15 PetroChina United Pipelines Co. Ltd. China PetroChina Pipelines Co. Ltd. China Pending 10,873 Construction 05/26/15 Samsung C&T Corp. South Korea Cheil lndustries Inc South Korea Completed 8,083 Civil engineering 02/02/15 Lafarge SA & Holcim Ltd-Certain Assets France CRH PLC Ireland-Rep Completed 7,370 Construction materials manufacturing 10/29/15 Verallia SA France Investor Group United States Completed 3,220 Construction materials manufacturing 08/11/15 Terex Corp. United States Konecranes Abp Finland Pending 2,762 Construction machinery 07/28/15 Italcementi Fabbriche Riunite Cemento SpA Bergamo Italy HeidelbergCement AG Germany Intended 2,228 Construction materials manufacturing 06/03/15 Areva NP SAS France Electricite de France SA France Pending 2,197 Construction 05/13/15 Vitro SAB de CV-Food & Beverage Glass Container Business Mexico Owens-Illinois Inc. United States Completed 2,150 Construction materials manufacturing 06/14/15 Ryland Group Inc. United States Standard Pacific Corp. United States Completed 2,011 building 07/28/15 Italcementi Fabbriche Riunite Cemento SpA Bergamo Italy HeidelbergCement AG Germany Pending 1,823 Construction materials manufacturing 06/15/15 Environmental Resources Management Ltd. United Kingdom Investor Group Canada Pending 1,700 Civil engineering 04/13/15 Probuild Holdings Inc. United States Builders FirstSource Inc. United States Completed 1,630 Construction materials manufacturing 11/24/15 AirportlinkM7 Brisbane Toll Road Australia Transurban Queensland Australia Pending 1,439 Construction 12/05/15 Ganghai (Tianjin) Construction Co. Ltd. China Chang Jiang Shipping Group Phoenix Co. Ltd. China Pending 1,252 Civil engineering 07/27/15 Roofing Supply Group LLC United States Beacon Roofing Supply Inc. United States Completed 1,142 Construction materials manufacturing 04/11/15 Sound Environmental Resources Co. Ltd. China Investor Group China Pending 1,126 Civil engineering 01/22/15 Xishui Strong Year Co. Ltd. Inner Mongolia China Investor Group China Withdrawn 1,124 Construction materials manufacturing 06/02l/15 Posco Engineering & Construction Co. Ltd. South Korea Public Investment Fund Saudi Arabia Completed 1,110 building 10/14/15 Taishan Gypsum Co. Ltd. China Beijing New Building Materials Public Co Ltd China Pending 1,094 Construction materials manufacturing Megadeal value declined substantially in 2015 (42 percent from $117 billion in 2014 to $67.5 billion). The United States witnessed a significant decline (73 percent and 54 percent, respectively) in megadeal values. The United States was the primary deal target by geography and accounted for 38.7 percent of 2015 total megadeal value. The largest deal of the year is the announced merger of Cameron International with Schlumberger Ltd (both in United States) for $13.2 billion. The consideration for the transaction formed 19.5% of the total value of large deals. After the transaction is completed, Schlumberger and Cameron shareholders will own 90 percent and 10 percent of the merged entity, respectively. Schlumberger expects to realize pretax synergies of approximately $300 million in the first year and $600 million in the second year. The second largest deal is the announced acquisition of PetroChina United Pipelines Co Ltd by PetroChina Pipelines Co Ltd (both in China) for $10.8 billion in an internal reorganization. PetroChina Pipelines Co is consolidating its pipeline assets, which are currently operated by PetroChina Eastern Pipelines Co., PetroChina Northwest United Pipelines Co., and PetroChina United Pipelines Co. The reorganization is expected to streamline operations and improve efficiency. 10

Methodology Engineering growth is an analysis of deals in the global engineering and construction sector. Deal information was gathered from Thomson Reuters and includes deals for which targets have primary SIC codes that fall into one of the following SIC industry groups: single-family housing construction; residential construction; operative builders; industrial buildings and warehouses; non-residential building construction; highway and street construction; bridge, tunnel, and elevated highway construction; water, sewer, pipeline, and utility line construction; heavy construction; plumbing, heating, and air conditioning; electrical work; carpentry work; roofing, siding, and sheet metal work; concrete work; water well drilling; structural steel erection; excavation work; installation or erection of building equipment; special trade contractors; asphalt paving mixtures and blocks; asphalt felts and coatings; flat glass; glass containers; pressed and blown glass and glassware; glass products made of purchased glass; cement, hydraulic; brick and structural clay tile; ceramic wall and floor tile; clay refractories; vitreous plumbing fixtures and bathroom accessories; fine earthenware (white ware) kitchen articles; pottery products; concrete block and brick; concrete products, except block and brick; ready-mixed concrete; gypsum products; cut stone and stone products; abrasive products; minerals and earths, ground or otherwise treated; mineral wool; non-clay refractories; non-metallic mineral products; construction machinery and equipment; mining machinery and equipment, except oil and gas; oil and gas field machinery and equipment; elevators and moving stairways; conveyors and conveying equipment; hoists, cranes, and monorail systems; industrial trucks, tractors, trailers, and stackers; lumber, plywood, millwork, and wood panels; brick, stone, and related construction materials; roofing, siding, and insulation materials; construction materials; lumber and other building materials dealers; engineering services; architectural services; surveying services; and air and water resource and solid waste management. Balance sheet data was sourced from public company reports. This analysis includes all individual mergers and acquisitions for disclosed or undisclosed values, leveraged buyouts, privatizations, minority-stake purchases, and acquisitions of remaining interest announced between January 1, 2006, and December 31, 2015, with a deal status of completed, intended, partially completed, pending, pending regulatory approval, unconditional (i.e., initial conditions set forth by the buyer have been met but the deal has not been completed), or withdrawn. Regional categories used in this report approximate United Nations regional groups, as determined by the UN Statistics Division, with the exception of the North America region (includes North America, Latin America, and the Caribbean UN groups), the Asia and Oceania region (includes Asia and Oceania UN groups), and Europe (divided into UK and Eurozone and Europe ex-uk and Eurozone regions). The Eurozone includes Austria, Belgium, Cyprus, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Malta, Netherlands, Portugal, Slovenia, and Spain. Oceania includes Australia, New Zealand, Melanesia, Micronesia, and Polynesia. Overseas territories were included in the region of the parent country, and China, when referenced separately, includes Hong Kong. The term deal, when referenced herein, refers to deals with a disclosed value of at least $50 million unless otherwise noted. 11

Resources US Engineering & Construction Industry Leader H. Kent Goetjen 860.241.7009 h.kent.goetjen@pwc.com US Engineering & Construction Tax Leader Allen R. Pryor 214.754.4570 allen.r.pryor@pwc.com US Engineering & Construction Advisory Leader Marc Waco 214.756.1711 marc.waco@pwc.com US Engineering & Construction Assurance Leader John Eilers 415.498.8464 john.eilers@pwc.com Global Engineering & Construction Industry Leader Jonathan Hook +44 (0)20 7804 4753 jonathan.hook@uk.pwc.com US Engineering & Construction Deals Partner Colin McIntyre 213.356.6029 colin.mcintyre@pwc.com US Corporate Finance Industrial Products Leader Rakesh Kotecha 312.298.2895 rakesh.r.kotecha@pwc.com US Industrial Products Director Tom Waller 973.236.4530 thomas.a.waller@pwc.com US Engineering & Construction Research Analyst Sean Gaffney +1.216.875.3275 sean.gaffney@pwc.com Visit us online: www.pwc.com/us/engineeringgrowth www.usblogs.pwc.com/industrialinsights 2016 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.