Due to maritime affinities, financiers often use metaphors such as sinking ships, multi-masters and speedboats. The relevance of crisis security and the organisational structures required for this, such as risk management, is often illustrated with shipbuilding. The ship is not only built for sunny days, but should also be able to withstand high waves, storms and bad weather - naturally. And companies have to do the same in order not to "sink".Â
Antifragility and resilience are therefore two key concepts for companies and investors. While resilient organisations can absorb shocks and return to their original state, antifragile systems actually benefit from volatility and become stronger through adaptation. Companies develop resilience through financial buffers and redundant systems, while antifragility requires decentralised decisions and experimental cultures. Investors use diversification for resilience and asymmetric bets for antifragile portfolios - a key skill in our volatile world. The capital market is looking for precisely these resilient companies that combine future-proof management with prospective growth.
Shares, SME bonds and property are becoming increasingly less attractive. The alternative step of investing in smaller companies is often made more difficult by advisors on the financing side. Their background lies in corporate mechanics, key figures and data-based management. Accounting (of small companies) in accordance with the German Commercial Code (HGB) is intended to protect creditors in particular, while the IFRS standard serves the investor perspective much better. The step to full IFRS accounting is not affordable for smaller companies. Nevertheless, individual aspects such as risk and compliance management or the description and valuation of intangible assets can build a bridge.
The value of every company lies in its future earning power. This applies to entire companies, but also to individual film projects. The valuation methods are based on a few basic considerations:
- Substance: How much do I have to spend to get to the same point of the current company or what is the maximum I can realise if I sell all assets individually?
- Comparison: How much would it cost to acquire shares in another, similar company?
- Earnings: How much will the company earn in the future on the basis of comprehensible, high-quality, substantiated planning - and what present value does this correspond to?
In addition to the assessment of intrinsic value, controlled management hygiene (compliance), compliance with rules (governance) and proactive considerations to avoid negative influences (risk management) play key roles. On the other hand, it is often not the financial backer (alone), but also the opinion of various business, legal and tax advisors. Most of those involved have no idea about operational processes and industry standards. Misunderstandings are inevitable.Â
Wealthy private individuals and representatives of institutional investors looking for opportunities are particularly active around the international festivals. Pension funds from Northern Europe, Australia and Canada as well as financing structures from Arab countries, Asia or so-called tax havens are increasingly recognising the sustainable value of the creative industries. A rare opportunity for our industry.
Your Markus Vogelbacher
and the Ensider:Team
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