Final Results for 30 September 2013 19 November 2013



Similar documents
Interim Results for 31 March May 2014

Merrill Lynch Investor Conference Sun City, South Africa March 2014

Final results for the year ended 30 September November 2014

Investor Site Visit. Western Cape. 25 March

Darryll Castle CEO Tryphosa Ramano CFO RMB MORGAN STANLEY CONFERENCE CAPE TOWN

Revenue up 9% to R4,5 billion 28% of revenue generated from outside South Africa Cash generated from operations up 46% to over R1,1 billion Headline

UNAUDITED CONDENSED CONSOLIDATED INTERIM RESULTS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2015

16 August The Manager Market Announcements Australian Securities Exchange Limited 20 Bridge Street SYDNEY NSW 2000.

Ternium Announces First Quarter 2015 Results

DATA GROUP LTD. ANNOUNCES FIRST QUARTER RESULTS FOR 2014

Analyst Presentation. for the year ended 28 February 2014

Adelaide Brighton Ltd Morgan Stanley Emerging Companies Conference 14 June Presented by: Mark Chellew Managing Director & CEO.

Full Year Results Conference Call Presentation, 21 st March 2013

Media Contact: Mike Conway Director, Corporate Communications Sherwin-Williams Direct: Pager:

Alternative Networks plc Interim results for the six months to 31 March 2015

Asia Pacific Wire & Cable Company Reports Full Year 2013 Financial Results

Thomas A. Bessant, Jr. (817)

NOMAD FOODS LIMITED ANNOUNCES FINANCIAL RESULTS FOR THE THREE MONTHS ENDED MARCH 31, 2016

FRANKLIN ELECTRIC REPORTS RECORD SECOND QUARTER 2013 SALES AND EARNINGS

CHAIRMAN S ADDRESS: MR MALCOLM KINNAIRD AC

Aalberts Industries increases earnings per share +10%

Thomas A. Bessant, Jr. (817)

TORSTAR CORPORATION REPORTS SECOND QUARTER RESULTS

Adelaide Brighton Ltd ACN

Consolidated and Non-Consolidated Financial Statements

Adelaide Brighton Ltd ACN

Disclaimer. This document has been prepared by Tele Columbus AG (the "Company") solely for informational purposes.

Aalberts Industries Net profit and earnings per share +15%

Adelaide Brighton Ltd - Analyst. Analyst and investor meetings. Presented by: Mark Chellew Managing Director and CEO. April2013.

Significant reduction in net loss

DATA GROUP LTD. ANNOUNCES SECOND QUARTER FINANCIAL RESULTS FOR 2015

GrandVision reports 2.8 billion Revenue and 449 million EBITDA for 2014

VOLEX INTERIM RESULTS TO OCTOBER Christoph Eisenhardt, CEO Nick Parker, CFO November 2014

Management s Discussion and Analysis

Surface Transforms Plc. ( Surface Transforms or the Company ) Half-year financial results for the six months ended 30 November 2015

Watpac Limited. 30 June 2013 Full Year Results Presentation. 28 August 2013

Ahlers AG, Herford. ISIN DE and DE INTERIM REPORT

MECHEL REPORTS THE 1Q 2015 FINANCIAL RESULTS

PRO FORMA FINANCIAL EFFECTS

Kurita Water Industries Reports Earnings for the First Half Ended September, 2004

Report of the Executive Board. In millions of EUR

Financial Results. siemens.com

Sportingbet Plc. Unaudited results for the first quarter ended 31 October 2010

UNAUDITED PRO FORMA STATEMENT OF FINANCIAL POSITION AND STATEMENT OF COMPREHENSIVE INCOME OF HOLDSPORT

FINANCIAL RESULTS FOR THE THREE MONTH ENDED JUNE 2013

Full Year Results 2014

PEGAS NONWOVENS SA. First quarter 2010 unaudited consolidated financial results

PPC s Slurry plant in the North West Province

Reviewed Condensed. Consolidated Results

Service Tax Planning - Expected Revenue Growth in FY 2015

Focus on fleet customers SAF-HOLLAND Annual Financial Statements 2013

K3 BUSINESS TECHNOLOGY GROUP PLC ( K3 or the Group ) Announces. Unaudited Half Yearly Report For the six months to 30 June 2009.

Interim results for the six months ended 31 December 2009

FORACO INTERNATIONAL REPORTS Q3 2014

Unaudited Financial Report

N Brown Group plc Interim Report 2013

Earnings Release Q3 FY 2015 April 1 to June 30, 2015

Unaudited Half Year Financial Report January June Creating career prospects and deploying targeted professional skills.

Reviewed condensed consolidated interim financial results For the six months ended 31 August 2015

Group sales stable on a currency-neutral basis Results significantly impacted by negative currency effects adidas Group confirms full year guidance

(April 1, 2015 June 30, 2015)

W.W. Grainger, Inc. First Quarter 2015 Results Page 1 of 9

2014 CONSOLIDATED RESULTS

Second quarter 2015 results 1

STRENGTH BEYOND THE BAG

GrandVision reports Revenue growth of 13.8% and EPS growth of 31.7%

Results Presentation for Year Ended 30 June August 2015

O KEY GROUP ANNOUNCES AUDITED FINANCIAL RESULTS FOR 2014

FOR IMMEDIATE RELEASE

ASX code - LCM full year results investor briefing

Consolidated balance sheet

Results Presentation Jan-Sep November 25 th, 2014

2013 Half Year Results

Sportingbet Plc. Sportingbet Plc, a leading online sports betting and gaming group, announces its results for the half year ended 31 January 2012.

How To Make A Profit From Telecolumna.Com

Consolidated Results for the First Quarter of the Fiscal Year Ending March 20, 2016

MMS Group FY15 Results Presentation. August 2015

Debt investor presentation 2015 financial year

INTERIM RESULTS ANNOUNCEMENT SIX MONTHS ENDED 28 AUGUST 2010

MILLICOM INTERNATIONAL CELLULAR S.A.

An income statement and statement of comprehensive income (continued)

EU Supply Plc ( EU Supply, the Company or the Group ) Interim results for the six months ended 30 June 2015

Helmut Engelbrecht, Chief Executive of URENCO Group, commenting on the half-year results, said:

FURTHER PROFIT GROWTH IN FIRST-HALF 2015

O2 Czech Republic January to September 2014 Financial Results

FOR IMMEDIATE RELEASE 28 September 2015 BOND INTERNATIONAL SOFTWARE PLC UNAUDITED INTERIM RESULTS

November 4, 2015 Consolidated Financial Results for the Second Quarter of Fiscal Year 2015 (From April 1, 2015 to September 30, 2015) [Japan GAAP]

ARM Holdings plc Consolidated balance sheet - IFRS

Full year and fourth quarter 2014 results 1

Kuehne + Nagel International AG Analyst Conference Call Q1 results April 14, 2015 (CET 14.00) Schindellegi, Switzerland

Qualitative information regarding first-quarter settlement of accounts

Form 6-K CHINA YUCHAI INTERNATIONAL LTD - CYD. Filed: May 14, 2012 (period: May 14, 2012)

Half year results 2011

Transcription:

Final Results for 30 September 2013 19 November 2013 Ketso Gordhan - CEO Tryphosa Ramano - CFO Richard Tomes - Joint MD (SA) Njombo Lekula - MD Zimbabwe 1

Agenda Context Financial Overview Divisional Overview Strategy & Outlook Questions 2

Context For the financial year ending September 2013 PPC s total cement sales up 7% Supported by strong volume growth in SA and Zimbabwe Botswana and Mozambique remain under pressure PPC margins under pressure Input costs higher due to electricity prices, depreciation and sub-optimal sourcing Margins in Lime and Aggregates divisions contracted due to weaker demand 3

Context For the financial year ending September 2013 PPC SA s cement volumes up 7% This compares favourably to SA cement industry sales - up 4.2% for 9 months from October 2012 to June 2013 Growth achieved despite deceleration in GFCF 30 25 20 15 10 5 0-5 -10-15 -20 Gross Fixed Capital Formation: % change 4

Context Key events Progress on rest of Africa projects Significant progress with construction at CIMERWA Ltd, Rwanda Construction of 1.4 mtpa plant in Ethiopia has commenced Construction of 1 mtpa plant in the DRC to start in Q1 2014 Final bankable feasibility in Zimbabwe/Mozambique underway for 1.2 mtpa output Zimbabwe and Slurry operations celebrated their centenaries in 2013 Inaugural bond issue 4.6 times oversubscribed Announced acquisition of Safika Cement, awaiting regulatory approvals Acquired a further 25% of Pronto Readymix, balance in May 2014 Implemented BBBEE II; Eight fully converted mining rights, two in process Construction of 60MW wind energy facility at our Grassridge site in Nelson Mandela Bay began in October 2013 5

Strength beyond the Bag Building a Sustainable Corporate Kambuku Revitalisation Profiling SB Cement (age 53) Factory Operator Support Years of service: 24 FY 2013 basic salary: R6 854 FY 2013 total cost: R9 657 2013 salary increase (6.5%): R 446 Management Investment: R 875 FY 2014 new basic: R8 175 FY 2014 new total cost: R11 273 Net change of 17% I think PPC is a very fair & caring company, Nomawonga Speelman, PPC Port Elizabeth 6

South Africa Botswana Zimbabwe Mozambique Financial Overview 7

F2013 Financial overview Revenue R8.32bn 13% [R7.35bn] EBITDA # R2.50bn 8% [R2.33bn] EBITDA margin # 30.1% [31.7%] Cash generated from operations R2.89bn 26% [R2.28bn] Normalised operating profit # R1.98bn 6% [R1.87bn] Normalised earnings per share # 214 cps 16% [185 cps] Normalised HEPS 215 cps 16% [185 cps] Final dividend 118 cps [108 cps] Net debt to EBITDA 1.5 times [1.4 times] # Excluding BBBEE IFRS 2 charges, Zimbabwe indigenisation and restructuring costs 8

F2013 Summary income statement 2013 2012 % R million R million Change Revenue 8 316 7 346 13 Cost of sales 5 546 4 809 (15) Gross profit 2 771 2 537 9 Administration and other operating expenditure 853 671 (27) Operating profit before items listed below 1 917 1 866 3 BBBEE IFRS 2 charges 48 123 Zimbabwe indigenisation costs 93 - Operating profit 1 776 1 743 2 Net finance costs 357 347 (3) Exceptional items (1) - Earnings from equity accounted investments 20 7 Profit before taxation 1 438 1 403 2 Taxation 507 557 9 Profit for the year 931 846 10 1 2 3 Impacted by sub-optimal sourcing due to Dwaalboom technical issues and Slurry mill upgrade. Also increases in electricity and depreciation Costs of restructuring and business development as well as increased business and regulatory compliance costs No STC charge due to change in tax legislation (2012: R53m) EPS (cents) 178 161 11 HEPS (cents) 179 162 10 Normalised EPS (cents) # 214 185 16 Normalised HEPS (cents) # 215 185 16 DPS (cents) 156 146 7 # Excluding BBBEE IFRS 2 charges, Zimbabwe indigenisation and restructuring costs 9

F2013 Segmental analysis 10% Revenue split per division 4% 24% Revenue split per region Cement Lime Aggregates South Africa International 86% 76% Revenue (R million) Sept 2013 Sept 2012 Cement 7 183 6 209 Lime 798 838 Aggregates 335 299 Group 8 316 7 346 EBITDA margin Sept 2013 Sept 2012 Cement 32% 33% Lime 20% 23% Aggregates 14% 19% Group 30% 32% Revenue from outside of South Africa has risen steadily, now at 24% 10

F2013 Summary balance sheet 2013 R million 2012 R million ASSETS Non-current assets Property, plant and equipment 5 522 4 483 Intangibles and goodwill 333 139 Other non-current assets 556 376 Current assets Inventories 923 841 Trade and other receivables 1 050 820 Cash and cash equivalents 492 248 TOTAL ASSETS 8 876 6 907 EQUITY AND LIABILITIES Capital and reserves 1 560 1 176 Non-controlling interest 582 - Non-current liabilities Deferred taxation 1 063 859 Long-term borrowings 3 462 2 716 Provisions and other non-current liabilities 375 433 Current liabilities Short-term borrowings 584 869 Trade and other payables 1 250 854 TOTAL EQUITY AND LIABILITIES 8 876 6 907 4 5 6 7 8 8 CIMERWA plant expansion and translation impact of foreign subsidiaries Further investments in Pronto (R110m) and Habesha (R16m) Includes CIMERWA total assets of R1.1bn CIMERWA (R516m) and PPC Zimbabwe (R62m) Successful R650m bond issue, debt consolidated on CIMERWA acquisition and increased investment and working capital activity 11

F2013 Summary cash flow statement Cash flow from operating activities 2013 R million 2012 R million Operating cash flows before movement in working capital 2 486 2 317 Net movement in working capital 399 (33) Net finance costs paid (247) (216) Taxation paid (525) (417) Cash available from operations 2 113 1 651 Capital investment in PPE and intangible assets (970) (640) Acquisitions in terms of business combination (140) (42) Other investing activities (109) (166) Net funding raised/(repaid) 94 (73) Net cash flow before dividends paid 988 730 Dividends paid (770) (706) Net cash inflow for the year 218 24 9 10 Good working capital management Further investments in Pronto (R110m) and Habesha (R16m) 12

F2013 Capital expenditure 2013 R million 2012 R million Total for FY2014e R million Western Cape modernisation (De Hoek) 7 160 - Slurry modernisation 73 17 100 Zimbabwe 141 43 120 Operational capex 348 389 500 600 Capital expenditure before expansions 569 609 700 800 CIMERWA 385-750 # DRC 10-800 # Zimbabwe and Mozambique - - 400 # Total capital expenditure 964 609 2 700 2 800 # 60:40 debt: equity ratio applies Slurry finishing mill bag filter 13

F2013 Effective taxation rate The effective taxation rate was 35.3% mainly due to the impact of IFRS 2 charges, Zimbabwe indigenisation expenses, non-deductibility of finance costs on BBBEE I transaction and combined with withholding taxes on dividends received 2013 Rm Profit before taxation 1 438 Taxation 507 Effective taxation rate 35.3% Add back Zimbabwe indigenisation costs 93 Add back BBBEE IFRS 2 charges 48 Adjusted profit before taxation 1 579 Adjusted effective taxation rate 32.1% The taxation rate excluding withholding taxation would be 31.1% 14

Capital structure F2013 net debt to EBITDA of 1.5x, committed to keeping this < 3x Restructuring of R1 billion BBBEE I debt PPC assigned SA national scale long-term and short-term credit ratings of zaa+ and zaa-2, respectively, by Standard & Poor s Successfully established a R6 billion domestic medium term note programme to optimise and diversify sources of funding R650 million raised in March 2013; three year bond, well priced and over subscribed Dividend policy cover range of 1.2 to 1.5 times remains 15

South Africa Botswana Zimbabwe Mozambique Divisional Overview 16

SA Cement Richard Tomes: MD Cement RSA HND (Civil Eng), MBA (University of Stellenbosch) Johan Claassen: MD Cement RSA BEng (University of Stellenbosch), EDP (Wits Business School) Combined PPC experience of ~40 years 17

F2013 Segmental analysis 10% Revenue split per division 4% 24% Revenue split per region Cement Lime Aggregates South Africa International 86% 76% Revenue (R million) Sept 2013 Sept 2012 Cement 7 183 6 209 Lime 798 838 Aggregates 335 299 Group 8 316 7 346 EBITDA margin Sept 2013 Sept 2012 Cement 32% 33% Lime 20% 23% Aggregates 14% 19% Group 30% 32% Revenue from outside of South Africa has risen steadily, now at 24% 18

PPC SA cement demand PPC s F2013, SA sales volumes up 7% Strong volume growth in Gauteng and inland region, despite increased industrial action A number of commercial property developments under way in Gauteng, including: Cradlestone Mall (West Rand) new office buildings in Sandton phase one of Steyn City near Lanseria Mall of Africa (Waterfall Estate) Volumes in coastal regions recorded growth, despite rising imports and a particularly wet winter season Sales in coastal regions were boosted by growing demand from various renewable energy projects PPC increased selling prices by 4% on average for the year 19

SA cement demand Imports Imported cement now accounts for an estimated 7.6% of national demand as at June 2013 Bulk of imports continues to originate from Pakistan, majority enter through the port of Durban FOB price per bag ex-pakistan remains ~R30/bag Cement Imports # 350 000 300 000 250 000 200 000 150 000 100 000 50 000 - Q1-11 Q2-11 Q3-11 Q4-11 Q1-12 Q2-12 Q3-12 Q4-12 Q1-13 Q2-13 Q3-13 Durban PE/East London Cape Town # Data sourced from the South African Revenue Service 20

PPC SA cement input costs Key cost components for F2013 Proportion of cost of sales (R/t) Cost Movement (R/t) Distribution 27% +8% Input costs up 6% on a rand per ton basis Salaries (R) 10% +5% Depreciation (R) 9% +8% Energy related costs: diesel + coal + electricity = 28% of all input costs Electricity 9% +11% Coal 8% -5% ~35% of the distribution cost comprises of diesel costs Maintenance 7% -4% Packaging 4% - Other 26% +8% Carbon Tax mooted to commence January 2015, with impact of ~R150m on PPC Group 21

PPC SA modernisation programmes De Hoek kiln 6 upgrade R280m (2012) Heat consumption and the clinker production rate improved by 5% Significantly improved stack emissions 60% water saving (see case study) Slurry finishing mill 4 upgrade R100m Improved mill reliability and production output, while reducing dust emissions 15% improvement in energy consumption 22

Lime, Aggregates and Readymix Lime Difficult year for PPC Lime; major customers encountered operational interruptions Led to a drop in burnt product sales of 8% with limestone sales reduced by 15% Revenues fell 5% to R798 million (2012: R838 million) Volumes recovered in the second half of the year, and are expected to improve in 2014 Aggregates Revenues grew 12% to R335 million (2012: R299 million) as volume growth in Botswana partially offset marginally lower volumes in SA Increased sales mix of higher value products also contributed positively Key new projects for SA operations in 2014 include Steyn City and Mall of Africa as well as two road construction projects Readymix / Ash Pronto Holdings acquisition: second tranche of 25% paid, final payment due May 2014 23

Outlook Trading conditions in South Africa remain challenging and a new competitor is set to enter the market PPC remains focused on: Improving and optimising current capacity Recently right-sized operations in the coastal regions Continuing to focus on most efficient plants Seeking out further channels for distribution Technical innovations to reduce costs Cement demand in SA is likely to remain in low single digits for the remainder of 2013 and 2014 SA infrastructure programme remains the swing factor 24

Zimbabwe Cement Njombo Lekula: MD Zimbabwe Over 20 years PPC experience ND Chemical Engineering (Vaal University of Technology) MBA (University of Stellenbosch) Zimbabwe Celebrated 100 years of production in Zimbabwe Portland Holdings Limited has been an integral part of Zimbabwe s infrastructure development Our cement is found in virtually every key structure in the region including: Harare International Airport and The mighty walls of the Kariba Dam 25

Zimbabwe Cement Robust sales environment in F2013 - double digit volume growth Cement price increases were marginal due to increased competitor activity Retail sector remains the key driver of local demand Operations performed well: Improving both output and quality of product Increased output had a positive impact on the unit cost of production Voluntary separation process underway Aligned to our modernisation initiative and continued focus on efficiency and cost 120 people applied, US$5m restructuring costs Commissioning of palletiser project on target Optimistic that large government infrastructure projects will materialise Discussions primarily in the energy, water and transport sectors 26

Botswana and Mozambique Botswana Botswana economy remains heavily dependent on the diamond mining industry Government has scaled back on infrastructure projects, focus on maintenance Privately funded developments in the new central business centre of Gaborone continue, with increased tender activity and the release of small- to medium-scale road projects Cement sales contracted for the year, with reduced construction and industrial demand partly offset by increased demand in the highly competitive retail segment Mozambique The southern region remains heavily contested, with new capacity commissioned and aggressive pricing from imported product Our export volumes reduced due to logistical challenges after flood damage to the rail line between SA and Maputo Supply of product into the Tete region from Zimbabwe has improved from previous year The imminent completion of the bulk handling facility will further enhance efficiency 27

South Africa Botswana Zimbabwe Mozambique Strategy & Outlook 28

PPC International Pepe Meijer: MD International BEng (Mech), BB&A (Hons), MBA (University of Stellenbosch) Happy-Girl Buthelezi: Exec Head: Business Development BCom, MBA (UCT Graduate School of Business), Diploma in tax (ICIE), Postgraduate in management accounting (University of Natal) Koos Taljaard: Exec Head: Business Development BEng (Mech) (University of Stellenbosch), GDE (Minerals Economy) (University of the Witwatersrand), MDP (Unisa) Combined PPC experience of >30 years 29

Rest of Africa strategy Great opportunity exists in many African countries South Africa s annual per capita cement consumption is 222kg The countries we have invested in, have levels well below 75kg per capita Growth trajectory in these countries remains very positive 250 200 Per capita Cement consumption (kg) 222 150 100 50 24 62 32 74 0 DRC Ethiopia Rwanda Zimbabwe South Africa Per Capita Cement Consumption (kg) Source: Cemnet, 2013 30

Democratic Republic of the Congo PPC to construct a 1 mtpa plant 20km from Kimpese in western DRC for ~$260m Construction to commence in Q1 2014 and commissioning anticipated in 2016 In-country production of ~500 000 tpa with demand 4-6 times in excess Cement trades at price range of ~US$400 per ton Project Costs 24% EPC Contract Quarry and related 12% 54% Infrastructure Other (incl interest, working capital etc) 10% 31

Zimbabwe/Mozambique Final bankable feasibility underway, busy with the EIA study Intend to construct a clinker production facility towards the Zimbabwean border Intend to construct two cement grinding facilities; Harare (800 000) and Tete (400 000) Construction likely to commence in late 2014 Current Zimbabwean operations in the south of Zimbabwe Successfully concluded indigenisation transaction 32

Habesha Cement, Ethiopia PPC has increased shareholding from 27% to 30% for R16 million Construction of the 1.4 mtpa facility has just begun Commissioning to occur 24 months later Project cost remains favourable at US$130 million Factory site well located, 35km northwest from Addis Ababa The plant s future development plan includes an option to double the capacity to 2.8 mtpa 33

CIMERWA Limited, Rwanda PPC acquired a 51% equity stake in CIMERWA at the end of 2012 Only cement producer in Rwanda, with 100 000 ton per annum plant New 600 000 ton per annum plant under construction, to be commissioned in 2015 Will have 5 stage pre-calciner kiln and use peat as an energy source Cement demand of 350 000 tpa in Rwanda at selling prices of US$250 to US$300/t Well positioned to meet growing demand in eastern DRC and Burundi where prices reach US$400 per ton 34

CIMERWA Limited, Rwanda Progress on the new 600 000tpa plant 35

CIMERWA Limited, Rwanda Progress on the new 600 000tpa plant 36

Outlook Three years ahead 2014: expect significant progress on the four projects under way; limited volume growth in SA and limited impact from new entrant 2015: tough year due to significant capex drawdowns and full year impact of new entrant; some optimism for volume growth in SA 2016: upswing as SA begins recovery and cash flows from expansion projects start flowing The team that will lead PPC in 2014 and beyond 37

Questions? 38

Investor contacts Ketso Gordhan Tryphosa Ramano Azola Lowan Chief Executive Officer Chief Financial Officer Investor Relations Tel. +27 11 386 9000 www.ppc.co.za 39

Addendum: Southern African cement industry map 40

Strategy Overview PPC s strategies are: 1. Enhance our industry leader position in southern Africa ( Keeping the home fires burning strategy) Excel in sales, marketing, customer focus and overall value offering Efficient operations and optimised logistics Renew/upgrade equipment, especially relating to customers or efficiency Acquire businesses with good strategic fit 2. Expand our operational footprint into other parts of Africa ( Rest of Africa strategy) Grow revenue outside South Africa to >40% of group revenue by 2016 Identified attractive markets Invest where: High potential for infrastructure development Low per capita cement consumption Current cement shortages Within 250km of major population centres Avoid proximity to ports (threat of imports) Determined limestone reserves Secured resources: funding and skills Selected an EPC partner 41

Disclaimer This document including, without limitation, those statements concerning the demand outlook, PPC s expansion projects and its capital resources and expenditure, contain certain forwardlooking statements and views. By their nature, forward-looking statements involve risk and uncertainty and although PPC believes that the expectations reflected in such forward-looking statements are reasonable, no assurance can be given that such expectations will prove to be correct. Accordingly, results could differ materially from those set out in the forward-looking statements as a result of, among other factors, changes in economic and market conditions, success of business and operating initiatives, changes in the regulatory environment, other government action and business and operational risk management. Whilst PPC takes reasonable care to ensure the accuracy of the information presented, PPC accepts no responsibility for any damages be they consequential, indirect, special or incidental, whether foreseeable or unforeseeable, based on claims arising out of misrepresentation or negligence arising in connection with a forward-looking statement. This document is not intended to contain any profit forecasts or profit estimates, and the information published in this document is unaudited. 42