Original-Research: Cenit AG - von GBC AG

Einstufung von GBC AG zu Cenit AG

Unternehmen: Cenit AG

ISIN: DE0005407100

Anlass der Studie: Research Comment

Empfehlung: BUY

Kursziel: 21.00 EUR

Kursziel auf Sicht von: 31.12.2024

Letzte Ratingänderung:

Analyst: Cosmin Filker, Marcel Goldmann

1.HY 2023: Revenue growth of 18.3%, EBIT increase of 134.1%; forecasts

confirmed; price target raised to EUR21.00 (previously: EUR19.75) due to

roll-over effect

After CENIT AG had already made a very good start to the year in the first

quarter of 2023 with sales growth of 22.7%, the growth trend was continued

with a sales increase of 14.4% achieved in the second quarter. From the

perspective of the first half of 2023, this means that revenue has grown by

18.3% to EUR 87.47 million (previous year: EUR 73.91 million). The companies

acquired in the last reporting periods contributed significantly to this

development. ISR Information Products AG (ISR for short), which was

acquired as at 31 May 2022, is expected to have made an inorganic

contribution of approximately EUR 9.9 million due to its first full

consolidation in the first half of 2023. In addition, mip Management

Informations Partner GmbH (mip), which was acquired in January 2023,

contributed revenues of EUR 1.36 million. In total, we estimate the

M&A-related increase in turnover at EUR 11.23 million. Organically, the

company grew by approximately EUR 2.3 million or 3.1%.

The significant increase in EBIT to EUR 2.62 million (previous year: EUR 1.12

million) is partly due to a special income affecting the result. As of 1

June 2023, the subsidiary CENIT Japan K.K. was sold, which triggered a

one-off income of EUR 0.87 million. Adjusted EBIT of EUR 1.75 million (previous

year: EUR 1.12 million) is still visibly above the previous year's value. In

addition to the increase in high-margin consulting and service revenues,

the first effects of the Sirius cost-saving programme (savings in

personnel, licences, etc.) were noticeable in the first half of the year.

With the publication of the 2023 half-year figures, the CENIT management

has confirmed and substantiated the company guidance. Sales revenues of

around EUR 180 million and an EBIT of around EUR 9.5 million are expected.

Previously, revenues of EUR 175 to 180 million and an EBIT of EUR 9.0 to 9.5

million were expected and thus the upper end of the previously communicated

range was targeted.

This concretisation is probably also due in part to the two company

acquisitions reported after the reporting date of 30 June 2023. CENIT AG

acquired PI Informatik GmbH, a full-service provider in the field of

conception and consulting of SAP landscapes, on the first consolidation

date of 1 July 2023 (see GBC Research Comment of 11 July 2023). According

to our estimates, PI Informatik should contribute a turnover level of

approx. EUR 4 to 5 million p.a.. For the current 2023 financial year,

approximately half of this will be reflected in revenue due to the

consolidation that has only just taken place.  

In their half-year report, CENIT AG also reports for the first time on the

acquisition of 60% of the Austrian SAP consulting company ACTIVE BUSINESS

CONSULT, effective 31 July 2023. The newly acquired company focuses on the

energy supply, logistics, industry, trade and public sector sectors and

strengthens CENIT AG's SAP PLM and analytics competencies. According to

CENIT CEO Peter Schneck, the new company has a sales level of around EUR 4.0

million. Due to the consolidation as of 1 August 2023, this should result

in an inorganic sales contribution of slightly more than EUR 1.5 million in

the current financial year.

The significant increase in earnings already visible in the first six

months of 2023 provides a good basis for the disproportionate earnings

growth expected for the full year. In addition, the effects of the Sirius

cost-savings programme should have an even stronger impact in Q3 and Q4.

In view of the two company acquisitions and the disproportionate earnings

development, the concretisation of the turnover and earnings guidance is

understandable. Since our previous forecasts were slightly above the upper

forecast range anyway, we are not making any changes to our previous

estimates (see Research Comment of 11 July 2023).

During the conference call on the 2023 half-year figures, the CENIT

Management Board presented a simulation for achieving the 'CENIT 2025'

agenda, according to which a sales level of EUR 300 million is to be reached

by 2025. Inorganic growth of almost EUR 10 million is simulated for the

current business year. If the inorganic growth contribution of the already

acquired companies in the amount of about EUR 4.0 million is deducted, about

EUR 6.0 million remain. It is therefore obvious that CENIT AG considers the

chance of a further major company acquisition in 2023 to be realistic. In

our forecasts, we only include the known inorganic growth. This also

explains our 2025 sales estimates of EUR 233.91 million, which show a gap to

be filled inorganically up to the target sales of EUR 300 million.

Due to the unchanged forecasts, we also retain our DCF valuation model.

However, as the new target price is extended to 31 December 2024

(previously: 31 December 2023), the target price is increased to EUR 21.00

(previously: EUR 19.75). We continue to assign the rating BUY.

Die vollständige Analyse können Sie hier downloaden:

http://www.more-ir.de/d/27467.pdf

Kontakt für Rückfragen

Offenlegung möglicher Interessenskonflikte nach § 85 WpHG und Art. 20 MAR Beim oben analysierten Unternehmen ist folgender möglicher Interessenkonflikt gegeben: (5a,6a,7,11); Einen Katalog möglicher Interessenkonflikte finden Sie unter:

http://www.gbc-ag.de/de/Offenlegung.htm

Date (time) of completion: 03/08/2023 (10:50 am)

Date (Time) first distribution: 03/08/2023 (12:00 pm)

-übermittelt durch die EQS Group AG.-

Für den Inhalt der Mitteilung bzw. Research ist alleine der Herausgeber bzw.

Ersteller der Studie verantwortlich. Diese Meldung ist keine Anlageberatung

oder Aufforderung zum Abschluss bestimmter Börsengeschäfte.

Quelle: dpa-AFX