Wednesday, 25 July 2018


How much is MTN really worth?

Introduction
The on-going MTN Initial Public Offer (IPO), which was officially launched on the 29th May 2018 and ends on 31st July 2018 with a possible listing on 5th September 2018, undoubtedly, has brought some much needed verve to the capital markets scene and among investors after quite a long period of very little action. As the prospectus states in page 7, the offer is in fulfillment of the condition precedent by the government of Ghana for the purchase of the 4G spectrum license that 35% of MTN be offered to Ghanaians. The organization of the launch and on-going marketing campaign complemented by the ease with which investors can acquire the shares are truly commendable and worthy of emulation in future IPOs. However, beyond the excitement which has greeted this much anticipated share offer, there is the issue around pricing of the IPO which I would like to explore as a market observer. In more advanced markets, anytime there is an IPO or similar market activity, there is always a lot of analysis and commentary on it facilitating market efficiency and educating investors in the process. It is in this spirit that I believe my comments should be received.

My "teacher" (if watching his youtube videos counts for that) in Corporate Finance, Aswath Damodaran, Professor of Finance at the Stern School of Business (New York University), makes a distinction between Valuation and Pricing when it comes to publicly listed companies. He asserts that Investment bankers don’t necessarily value a company but determine a price they believe they can sell the shares for. This is the context in which all IPOs must be analyzed. Which also means that investors, both retail and institutional, must do their homework before buying these shares. This brings the issue of bias in Valuation to the fore. In spite of the quantitative approaches used in valuing companies, it is also very much an art as it is a science. To account for bias, he advises investors in shares to answer the question for themselves of who is doing the valuation since the interests of buyers and sellers of a share in a company are not necessarily aligned: sellers are most likely to value the shares aggressively whilst buyers are most likely to value these shares conservatively. With this background, I would like to use the MTN IPO as a case study of this phenomenon.

Is MTN fairly valued or aggressively priced?
According to Damodaran, there are, broadly, three main valuation approaches: 1) Discounted Cash Flow/Intrinsic Valuation, 2) Relative Valuation, and 3) Real Option Valuation. These are deployed depending on the context of the valuation but they tend to be used together. In solving complex problems or situations, there is a very effective technique used called Occam’s razor or rule. It asserts that: “… When presented with competing hypotheses to solve a problem, one should select the solution with the fewest assumptions[1].” Valuation is one of the most complex undertakings anyone would ever undertake because it requires one to make a judgement about the future trend of several variables of a firm to arrive at an estimate of value which is prone to error. This makes Occam’s razor a very useful framework when doing valuations. In using it as a tool in my valuation of MTN, I have selected the Dividend Discount Model (DDM), also referred to as the Gordon Growth model, which is based on Discounted Cash Flows (DCF) as my valuation model to calculate the intrinsic value of the MTN share being mindful that there are other ways of doing so. However, in my view, for DDM’s shear simplicity and intuitive nature, and also because of MTN’s consistent dividend payout record, I think my choice is justified. After all, for all the other approaches, they cannot guarantee that their estimates are any more accurate than mine. In fact, I am convinced that in this I have an edge over them because, consistent with Occam’s razor, I am attempting this using the fewest possible assumptions to limit my error margin. To compensate, I will do this over a range of possible values to get a sense of the lower and upper bands.
So, briefly, what is the Dividend Discount Model[2]? It is essentially just a simple mathematical equation that is supposed to produce a result for the value of a stock. Basically, one must first select a company that pays a dividend and also choose how much of a return they would like to see from that investment. So this is how it works: Price equals forecasted dividends divided by the expected rate of return minus the dividend growth rate.
Price =                           Dividends
              Expected Return (r) – Dividend Growth Rate (g)

The purpose of using this model is to give an accurate value to the stock based on what it pays out as a dividend. There are some assumptions that one must plug in to the model to make it work, but once those assumptions are plugged in all of the guesswork is done. The model will just churn out a number for what the price of the stock should be and you are on your way. Simple, right? Yep, but this comes with a tradeoff which is sort of a draw back. The main ones being: 1) not all companies are dividend-paying and so may not be suitable for growth companies and 2) it assumes dividends continue to grow at the same rate forever. Clearly, no company lives forever. It will either be overtaken by industry dynamics or by another firm. There are other critiques but I consider these to be the most salient. So in spite of this, why am I still using DDM? Because it’s a good starting point for valuing a company like MTN. It provides a good baseline for one to build on.

Dividend Valuation Model




Fig. 1
Based on the above, it is quite clear that in analyzing the MTN share offer, an investor must answer two key questions: 1) What return one expects from MTN as a Going Concern, and 2) How fast will its dividend grow in the years ahead. Based on the scenario analysis above, one would have to be extremely bullish on MTN’s growth prospects to justify the initial share price of GHS 0.75.




[1] https://en.wikipedia.org/wiki/Occam%27s_razor
[2] https://www.suredividend.com/pros-cons-dividend-discount-model/