DISMAL FACTS

Dismal Fact 1 of 2
Unacceptable ROE and unrecoverable loss of Market Cap

______________PaperlinX_______________
__Amcor__
Tax
Year
Sales
$M
Adj PreTax Profit $M
Profit to
Rev %
ROE
%
Mkt Cap $M
ROE
%
Mkt
Cap $M
2001
2,363
157.5
6.67
13.37
1,198
14.28
3,900
2002
3,182
176.9
5.56
14.58
1,437
9.77
5,960
2003
3,636
190.4
5.24
11.57
1,730
12.41
6,442
2004
6,260
141.2
2.26
7.79
1,987
12.14
5,726
2005
7,588
111.6
1.47
7.14
1,233
16.95
5,504
2006
7,421
86.2
1.16
5.36
1,278
16.49
5,503
2007
7,833
113.9
1.45
5.98
1,533
5.67
6,189
2008
7,560
69.6
0.92
3.62
714
15.41
3,972
2009
6,570
-133.2
-2.03
-10.48
257
14.83
3,934
2010
4,885
-35.7
-0.73
-3.86
374
13.96
7,792
2011
4,663
-20.0
-0.43
-2.72
97
20.97
8,838









The above results ignore one PXUPA distribution missed in

2009 and one in 2010, so the losses are understated by $12M in each of those years.

Compare $1,000 invested in Amcor and PaperlinX for the 10 years since PaperlinX was spun off from Amcor:

Amcor grew to $2,266 or +8.5% pa
PaperlinX fell to $81 or -22% pa
The difference in returns is dramatic over 5 years since PXUPA was listed on 2 April, 2007.

None of the above trends look encouraging. A return on equity (ROE) of less than 15% isn’t worth the risk of equity investment.

Excuses are in abundance; however the reality is that PaperlinX management has been consistently inadequate for the task for a decade, or Amcor sold off an absolute dog; or both.

The reason why “both” is plausible is that when divesting an unwanted business, the vendor can take the opportunity of also divesting its less effective senior executives. Maybe that’s the answer as it accounts for the relative financial outcomes of PaperlinX vs Amcor over a decade. A dud business run by dud executives.


Dismal Fact 2 of 2
Unrelenting loss of NTA per ordinary share


The rapid deterioration in net tangible assets (NTA) per ordinary share is frightening - refer p 95 2011 Annual Report and 2011 Interim Financial Results


Year
06/07
06/08
06/09
12/09
06/10
12/10
06/11
12/11
06/12
NTA $
2.58
2.59
0.85
0.60
0.40
0.34
0.27
0.18
0.06

With PPX trading at 7-9¢ the market is factoring in further deterioration of NTA.

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