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PT Ashmore Asset Management Indonesia Tbk
Result for Full Year ended 30 June 2024

5 September 2024




                                            0
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Overview

• Focusing on delivering investment performance amid challenging market environment
    •   Steady improvement in investment performance particularly with 82% of equity Asset under Management (AuM) outperforming* index over Jan-Jun 2024
        period
    •   Equity mutual fund market share increase to 9.5% in June 2024 (June 2023: 8.9%)
    •   Supported by attractive macro economy to foreign investors


• Financial performance reflects business initiatives despite industry wide challenges
    •   Capital market pressure in 4Q resulting in AuM ending at Rp30.6tr (-6% YoY), average AuM (-1% YoY)
    •   Management fee margin increased to 66bp from 65bp – driven mostly by business initiatives in debt funds
    •   Total operating expense was up 1% YoY
    •   EBITDA margin of 52% remains above historical average level
    •   Balance sheet delivering strong returns (interest income and seed capital), profit before tax +13% YoY
    •   Dividend payout maintained


• Consistent implementation of business strategy
    •   Ashmore launched seven products for institutional clients, which increased the proportion of AuM from institutional AuM clients to 66% (FY23: 63%).
    •   Capitalizing on opportunities to grow fee-based income


• Cautiously positive amid political transition
    •   Bond yield has started to decline and Rupiah strengthening
    •   Excluding commodity and tech sectors, equity index will see better earnings growth in 2025 with attractive dividend yield
    •   Catalyst will come from lower interest rates and growth inflection post fiscal disbursement

*AuM outperforming versus benchmark on gross annualized basis

                                                                                                                                                              1
Page 3
 Investment performance

 One year: 53% Outperformance                                               Three years: 23% Outperformance                                                  Five years: 35% Outperformance


                                                                                  7%                                                                             12%


                   45%                                                                         46%
      53%

                                                                                                                                                                                83%
                                100%           100%                                                           99%                                                                               99%            100%
                                                                                                                            100%




   Equity      Local Debt External Debt Blended Debt Multi Asset               Equity       Local Debt External Debt Blended Debt Multi Asset                  Equity       Local Debt    External Debt Blended Debt Multi Asset

                    Underperform        Outperform                                               Underperform        Outperform                                                    Underperform        Outperform


                                               FY22/23: 64%                                                                FY22/23: 98%                                                                       FY22/23: 98%


  •    FY23/24 investment performance was under pressure particularly in 4Q following rate increase and weak large cap equities

  •    Rupiah was affected by foreign outflows and breached psychological level of Rp16,000/1US$ as many investors are awaiting formation of new
       Government

  •    Despite short term headwinds, YTD (Jan-Jun 2024) investment performance showed 71% of AuM outperforming benchmark




AuM outperforming versus benchmark on gross annualized basis. Disclaimer: Gross performance is shown, weighted by fund AuM, to provide a representative view to analysts and shareholders of Ashmore’s investment
performance over relevant time periods. Reporting of investment performance to existing and prospective fund investors is specific to the fund and the investor’s circumstances and objectives and may, for example, include net as
well as gross performance
                                                                                                                                                                                                                                      2
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  Assets under management (AuM)
 • AuM has stabilized with performance challenges in the
   final quarter
     •    Net performance –Rp1.0tr or US$61m (FY23: +1.7tr or                                                AuM development (Rptr)
          US$115m) due to weak Indonesia equity market, JCI -3% in 4Q
          following BI rate hike in April and weak performance by financial
          sector
     •    Net outflows of –Rp1tr or -US$61m (FY23: -Rp2.6tr or –
          US$171m)

 • Market share in equity theme has improved
     •    Market share up to 9.5% in Jun24 (8.9% in Jun23)
     •    Investment performance improved in the YTD end June 24 with
          82% of equity AuM outperforming* index
 • Net redemption of Rp1tr or US$60m (FY23: Rp2.5tr or
   US$172m)
     •    Subscriptions driven by new discretionary mandates, blended
          debt and multi asset mutual funds
     •    Improvement in redemption rates compares to previous years,
          particularly in equity theme
                                                                                                             AuM by theme and mandate
                                                                                                                          3%
                                                                                                                                                                                                         55%
                                                                                                        28%
                                                                                                                                                                      45%
                                                                                                                                                   Equity                                                      Mutual fund
                                                                                                                                                   Debt
                                                                                                                                                                                                               Discretionary
                                                                                                                                                   MultiAsset                                                  fund

                                                                                                                                          69%



*AuM outperforming versus benchmark on gross annualized basis. Disclosure: Gross performance is shown, weighted by fund AuM, to provide a representative view to analysts and shareholders of Ashmore’s investment performance
over relevant time periods.
                                                                                                                                                                                                                           3
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Financial performance overview

                                                                                                   Overview
• Net revenue was +1%                                                                                                           FY 2023/24       FY 2022/23       YoY %
    •   Average AuM is -1% over past 12 months                                                                                   (Rp billion)     (Rp billion)

    •   Management fees increased by 1bp to 66bps
                                                                                                   Average AuM (IDR trillion)          31.9             32.3          -1.0


• Total operating costs +1% y/y                                                                    Average AuM (US$ billion)            2.0              2.2          -7.4

    •   Increase in IT related cost to support product launches
    •   Staff costs up on higher average headcount
                                                                                                   Total revenue                       324              327           -0.9

• EBITDA margin of 52% remains above historical                                                    Net revenue                         210              209               0.6
  average level
                                                                                                   Operating costs                     218              216               0.9

• Higher interest income                                                                           EBITDA                              110              113           -2.7

    •   Higher average cash and effective interest rate                                            EBITDA margin                           52%              55%
    •   Yield from seed capital
                                                                                                   Profit before tax                   131              117           12.5

• Realized gain on partial disposal of investment in                                               EPS (Rp)                              48               41          13.9
  Buka Investasi Digital




*Net revenue is revenue from management fees after being adjusted by selling agent or ceded fees

                                                                                                                                                                          4
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Revenues


                                                                                                    FY 2023/24             FY 2022/23             YoY %
                                                                                                     (Rp billion)           (Rp billion)
• Investment management fees -1% YoY
                                                                      Management fees                               323                    325            -1%

                                                                      Selling Agent fees / rebate                   -113                   -116           -3%
• Selling agent or ceded fees -3%
    •   Outflow from selling agent reduced its AuM contribution and
        therefore to revenue                                          Net revenue                                   210                    209            1%

    •   Selling agent has shown inflow in 4Q mostly in equity

                                                                      Net revenue (Rp billion)
• Net investment management fee margin 66bp, +1bp YoY
    •   Increase in net management fee in debt theme by 11bp from
        47bps to 58bps*




See Appendix 2 for more detail

                                                                                                                                                           5
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 Operating costs

                                                                                                                           FY 2023/24             FY 2022/23             YoY %
                                                                                                                            (Rp billion)           (Rp billion)

 • Total operating costs +1% YoY                                                   Ceded fees                                              -113                   -116          -3%
      •   Ceded fee was down by 3%
                                                                                   Staff costs                                              -42                    -40           7%
      •   Staff costs increased 7% YoY due to full period effect of wage inflation
          and higher average headcount                                             Other operating costs                                    -34                    -32           8%
      •   Other operating costs +8% YoY mainly IT related costs driven by          D&A                                                       -3                     -4      -18%
          number of new products
                                                                                   Operating cost before VC                                -193                   -191          1%

 • Variable compensation* (VC) accrued at 20% of EBVCIT**                          VC on P&L                                                -25                    -25           0%

                                                                                   Total Operating costs                                   -218                   -216          1%
                                                                                       Total operating cost (Rp billion)




*Variable compensation (VC) is performance based compensation
**EBVCIT: Earnings before variable compensation (VC), interest and tax
                                                                                                                                                                            6
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Seed capital



• Total value of Rp107 billion (US$6.7 million) in seed capital                                                    FY 2023/24            FY 2022/23            YoY %
                                                                                                                    (Rp billion)          (Rp billion)


• Total impact of seed funds to P&L: Rp5.7 billion                            Unrealized gain                                      5.4                   2.8     94%

  •   Unrealized gain of mutual fund of Rp5.4 billion                         Dividend received from mutual fund                   0.3                   0.1    297%
  •   Dividend received from mutual fund: Rp344 million implying 3.4% yield
      on US$ bond fund                                                        Total impact in AAMI P&L                             5.7                   2.8    100%




                                                                                                                                                                       7
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Cash generation



• Strong cash flow generation through the cycle
  •   Operating cash flow of Rp108 billion, +29% YoY represents
      98% of EBITDA
  •   Strong contribution from higher net interest income due to
      increase in interest rate and higher average cash


• Operating cash flow supports returns to shareholders
  and allows investment for future growth
  •   Dividend paid during the period is Rp96 billion




                                                                   8
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Balance sheet



• Consistent strong and liquid balance sheet


• Liquid financial resources                                                                                                                      10
                                                                                                                                                                                                               107
                                                                                                                                                                      101
  •    Cash of Rp198 billion                                                                                                  -
                                                                                                                                                                                          104
  •    Seed capital of Rp107 billion in mutual funds to support
                                                                                                                                                 262
       product development, in line with the Company’s strategy.                                                           211.2
                                                                                                                                                                      175                                      198
                                                                                                         -                                                                                143
                                                                                                        68.2
• AAMI has no debt
                                                                                                       2019                2020                 2021                 2022                2023                 2024

                                                                                                                                                  Cash       Seed capital
• Company capital requirement is more than sufficient
  •    As of June 2024 financial resources of Rp185 billion
  •    Excess financial resources of Rp154 billion over regulatory
       requirement*




  *Regulatory requirement of NAWC (net adjusted working capital) : minimum capital that should be owned by the securities company or an exchange member based on the company's assets and capital deducted by its liability
  components.


                                                                                                                                                                                                                              9
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Dividend and buyback



• Total dividend FY23/24: Rp102bn +12% YoY                                                        140                                                                              105.0%
    •   DPS of Rp46* for FY23/24 implies yield of 7%                                              120
                                                                                                                                                                                   100.0%
    •   Steady and consistent dividend payout ratio of 99%                                        100

                                                                                                  80                                                                               95.0%

• Treasury shares of 10.9m shares up to June 2024                                                 60                                       116                                     90.0%
                                                                                                                           98                                                102
    •   Buyback to be used for Share Based Payment for                                            40                                                         91
                                                                                                             79
        employee and management                                                                                                                                                    85.0%
                                                                                                  20
    •   Up to June 2024 buyback is 0.5% of total shares in issue
                                                                                                   -                                                                               80.0%
                                                                                                            2020          2021            2022              2023            2024

                                                                                                                            Dividend (Rp bn)          Payout ratio (RHS)


                                                                                                        8
                                                                                                        7
                                                                                                        6
                                                                                                        5
                                                                                                        4
                                                                                                                    7
                                                                                                        3                                        6
                                                                                                        2
                                                                                                        1                                                                   2
                                                                                                        -
                                                                                                                   2022                        2023                        2024

                                                                                                                                       Buyback (Rpbn)

* Final dividend of Rp27.5 per share is pending approval at October 2024 Annual General Meeting

                                                                                                                                                                                            10
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Market outlook

• EM still has the best risk reward fundamentals
  •   Steady improvement in growth and inflation fundamentals supported by structural economic reform
  •   Despite US Treasury yield moving up and Chinese economic growth slowing, EMG sovereign credit ratings in the past two years experienced credit rating
      upgrades


• Election: US election and Government transition in Indonesia are key events in 2H24/2025
  •   US election impact on EM will be different than in 2016; US economy is on late stage cycle in 2024 vs early stage cycle in 2016
  •   Market expects Fed to do 3-4x rate cut by year end or by 75 to 100bps
  •   Indonesia is set to create new Government and cabinet in October 2024


• Indonesia macro economy resilience
  •   Indonesia has low debt level, providing flexibility to adapt to uncertain global market conditions
  •   Potential US rate cut could further add stimulus to capital markets
  •   In the equity market, improved earnings growth in 2025 alongside attractive dividend yields.
  •   Indonesia GDP per capita is expected to hit US$5,000 providing opportunity for Indonesia’s economy and investment growth




                                                                                                                                                              11
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Appendices




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Appendix 1: Financial Summary Consolidated
                                               FY 2023/24             FY 2022/23
                                               (Rp billion)           (Rp billion)           YoY
 AuM average (IDR tr)                                         32.0                   32.3           -1%
 AuM average (US$ bn)                                          2.0                    2.2           -8%

 (Rpbn except for per share items)
 Revenue                                                        324                    327          -1%
 Ceded Fee*                                                   (113)                  (116)          -3%
 Net revenue                                                    212                    211           0%

 Staff costs                                                   (67)                   (64)          5%
 Other operating costs                                         (35)                   (32)         10%
 EBITDA                                                        110                    116          -5%
 EBITDA margin                                                52%                    55%
 D&A                                                            (3)                    (4)         -18%
 Operating profit                                              107                    112           -5%
 Finance income                                                  13                      4         206%
 Finance cost                                                   (1)                    (1)         -15%
 Gain on Investment                                               9                      3         186%
 FX                                                               5                      1         296%
 Profit before tax                                             131                    117           12%

 EPS                                                            48                     41          14%

*Ceded fee is mutual fund selling agent fees

                                                                                                     13
Page 15
Appendix 2: Net management fee margins


                120

                                                          108
                                                  105

                100                                                                                                     98
                                                                                     92                          93

                                                                                              85

                80


                      65           66
   Fees in bp




                                                                      58
                60
                                                                                                                             50      52
                                                                47                                  45
                                                                                                            42
                40




                20




                 -
                           Total                   Equity MF    Debt MF              Balance MF     Equity KPD   Debt KPD    Balance KPD

                                                                           FY22/23        FY23/24




KPD: Kontrak Pengelolaan Dana (Discretionary account)

                                                                                                                                           14
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Appendix 3: Asset under management

AuM by theme (Rp billion)

                                  9,215




                                                              Equity
                                            623
                                                              Debt
                                                              MultiAsset

        20,763




AuM by Client Type                                                         AuM by fund type

                      12%                         Intermediary retail

                                      34%
                                                  Pension plans


    20%                                           Sovereign wealth funds               45%          Mutual fund
                                                                                              55%   Discretionary fund
                                                  Insurance

                            31%      3%
                                                  Corporates/financial
                                                  institutions


AuM as of June 2024

                                                                                                                         15
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Appendix 4: Diversification of Assets under Management

   100%                                Retail , 0%                      Retail , 0%
                                                                                                                                                         Other**, 3%
                                                                                                                                  Other**, 8%

     90%

                                                                                                                                     Fixed                  Fixed
                    Intermediaries ,                                                                                                                      Income ,
     80%                                                                                                                           Income ,
                         32%                         Intermediaries ,                                                                                       30%
                                                                                                                                     22%
                                                          43%                            Mutual
                                                                                         fund ,
     70%                                                                                  55%


     60%                                                                                                          Mutual fund
                                                                                                                    , 81%

                       Institutional                   Institutional
     50%              foreign , 33%                   foreign , 11%


     40%
                                                                                                                                  Equity , 70%
                                                                                                                                                         Equity , 67%
     30%
                                                       Institutional
                                                                                      Discretionary ,
                                                        domestic ,
     20%               Institutional                                                       45%
                                                           45%
                        domestic ,
                           34%
     10%                                                                                                          Discretionary
                                                                                                                      , 19%

      0%
                            AuM*                        Revenue                           AuM*                     Revenue          AuM*                  Revenue
                                          Client                                                        Product                                  Theme


AuM breakdown is based on AuM average over past 12 months
Other includes MultiAsset

                                                                                                                                                                        16
Page 18
Appendix 5: Quarterly flows (US$m)


                                            511




 272

                                                                              195
                                   168

                                                                                                                                                  99
          61
                                                             33       44
                                                                                                                                 8

                          (1)                                                                                   (13)                                              (6)
                                                                                                                       (32)              (18)
                                                                                              (80)
                 (123)                                                                                (135)                                              (136)
                                                   (185)




                                                                                     (375)



Sep-19   Dec-19 Mar-20   Jun-20   Sep-20   Dec-20 Mar-21   Jun-21   Sep-21   Dec-21 Mar-22   Jun-22   Sep-22   Dec-22 Mar-23   Jun-23   Sep-23   Dec-23 Mar-24   Jun-24




                                                                                                                                                                          17
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Appendix 6: Industry development

Industry AuM (Rp billion)                                   AuM per account (Rp million)
 900,000                                                     900.0
                                                                                       780


 600,000                                                     600.0

                                                                                                                              359
                                                                          306
 300,000                                                     300.0

                                                                                                                  40
        -                                                       -
                                                                            2019 Dec                               2024 Jun

                                                                                       MF    All Capital Market
                           Total AUM   Mutual fund


MF AuM to Total Gross Domestic Product                      Number of accounts as a % to total population

 5.0%            4.6%                                        5.0%                                                      4.6%

 4.0%                                                3.7%    4.0%


 3.0%                                                        3.0%


 2.0%                                                        2.0%

                                                                                0.9%
 1.0%                                                        1.0%


 0.0%                                                        0.0%
                2019 Dec                         2024 Jun                  2019 Dec                                2024 Jun



                                                                                                                                    18
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Disclaimer

IMPORTANT INFORMATION
This document does not constitute an offer to sell or an invitation to buy shares in Ashmore Group plc or any other invitation or inducement to engage in
investment activities. Certain statements, beliefs and opinions in this document are forward-looking, which reflect the Company's current expectations and
projections about future events. By their nature, forward-looking statements involve a number of risks, uncertainties and assumptions that could cause actual
results or events to differ materially from those expressed or implied by the forward-looking statements.
Forward-looking statements contained in this document regarding past trends or activities should not be taken as a representation that such trends or activities will
continue in the future. The value of investments, and the income from them, may go down as well as up, and is not guaranteed. Past performance cannot be relied
on as a guide to future performance. Exchange rate changes may cause the value of overseas investments or investments denominated in different currencies to
rise and fall. The Company does not undertake any obligation to update or revise any forward-looking statements, whether as a result of new information, future
events or otherwise. You should not place undue reliance on any forward-looking statements, which speak only as of the date of this document




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