Chapter 9: Raising Finance and Banking


This section discusses co-operation between organisations and their banks: raising loans and reporting. It then studies the issues of raising long term finance and concludes with the use of Business Plans for internal strategy formulation and for raising share finance and loans.


How banks make a profit on loans

Banks make their profits by lending money to organisations that pay interest and repayments on schedule, and who later borrow more money from the bank. Banks like to be associated also with high profile clients who then attract other clients in their industry. Larger customers represent lower administration costs and higher interest charges.

In young economies there is less competition between banks. Thus local banks do not need to take excessive risks. When foreign banks enter the market, local banks have to find new ways of competing.

Banks reduce their risk by their information sources and through legal charges on assets. Because of their large exposure banks invest heavily in market research to check organisations, industries and individual clients. This they achieve by the data they demand on loan applications, sight of business plans and by “networking”. However they are not concerned only with risk reduction but also at future opportunities.

We discussed in an earlier chapter a SWOT analysis of publishing in young countries. Banks are particularly aware of the following weaknesses in publishing companies:

  • Publishers are creative but often poor entrepreneurs, and weak on marketing techniques and on finance 
  • Longer Working Capital cycle; do not deal in cash 

  • Little collateral to offer 

  • Low perceived value of books 

  • The market is not expanding

Clients and industries can influence the perception of banks about book publishing. Banks will be seeking evidence of market-oriented entrepreneurs with new ideas for expanding readership and who operate to a shorter Working Capital cycle. The same will be true of printers who will concentrate on other forms of printing if book publishers do not give them confidence to rely on the book publishing market (some printers may become publishers!).


Developed economies and publishing investors

In many developed economies some of the most successful people have made their money through publishing. Whilst not comparable with Microsoft and Intel, not as fashionable as “communications” companies, many of the most successful book publishing companies did not exist 20 years ago. Entry costs are low assisted often by credit from printers. Growth in publishing is not limited by machine capacity but only by the imagination of the founders and their ability to market internationally. The key decision is whether to become involved directly in marketing and distribution.


Getting to understand how to work with banks

It is essential to understand the rules of the game both in terms of protocols and in terms of how banks evaluate loan applications.

Protocols

Loan applicants must learn to market themselves well when presenting their application. They must impress the bank with their commercial understanding, their ideas and their understanding of the market. Banks seek potential winners, not people who complain about problems whilst not looking for solutions. Applicants must also be good listeners in order to learn what criteria banks look for.

Thus the loan application must be presented persuasively, in written form and oral presentation, in a way that answers a bank’s fears of non-repayment, inability to pay interest and offers practical solutions to the bank’s aversion of publishing applicants. An ambitious publishing entrepreneur offers to banks the facility to earn more interest once the client has proven creditworthy.

Many banks will have specific lending restrictions. These would include the following:

  • Purpose of loan 

  • Period of loan 

  • Risk premium 

  • Asset cover required (collateral) 

  • Personal guarantees 

  • Industry policies 

  • The minimum and maximum amount loaned

If the applicant’s proposal does not match the criteria of the bank, the application will be quickly rejected. Market research is required to ascertain the lending policies of each bank. Equally important is the need to make applications in a form acceptable to the bank, at a time of the month / year when the bank considers such applications. Networking is useful both in ascertaining the criteria sought by each bank as well as in seeking an introduction to the bank.

Once contact is made the publisher must prove in a short period of time:

  • Why the project is sound 
  • That the money is not intended to prop up a dying organisation 
  • How the loan will be repaid and the interest paid promptly 
  • That the idea is exciting and new, and capable of further expansion 
  • That the applicant
    - is commercial and has a record of success
    - has a record of delivering what he or she promises
    - can answer financial questions without the help of the accountant
    - understands sales and marketing as well as editorial issues

Most banks will research the proposal using internal data, or by commissioning experts to research the project, the organisation, the market, and the applicant.

The Balance Sheet

Banks will study assets and liabilities as well as future potential. The table below illustrates the view of a typical European bank. In addition to the Balance Sheet and Cashflow Forecast, banks will of course study the Income Statement to ensure that the organisation is profitable as well as creating cash.

 

Balance Sheet item

Explanation 

Comment 

Long Term Assets 

Real Estate, machinery, vehicles, computers, share certificates 

The market value will be used. Assets which can be sold easily and at low cost are more acceptable 

Inventory 

Paper, WIP, Finished books, Plant 

Unless the organisation publishes a small number of need-to-buy products, the Plant account will probably be excluded from the calculation of free assets. Likewise WIP will be largely ignored as further money is needed to make it marketable 

Receivables 

Customer invoices not yet paid 

Most banks will take this into account if customers pay promptly and are solid organisations 

Prepayments 

Money paid out in advance to authors and printers 

These are not normally taken into account by banks 


EXAMPLE

Alpha, a rival publisher to Osiris is seeking a bank loan from their bank. The bank is, in principle, prepared to assist.

Alpha has just repaid a loan to the bank on schedule and has no other loans. The bank has checked the value of the assets and is prepared to give the following cover against each asset. In the case of the Long Term Assets the bank has checked the legal status of each asset. The bank has made a rigorous check on all Alpha’s customers and is confident about Alpha’s customer base and publishing list.

 

Balance Sheet

US$ 

 

Asset cover 

Long Term Assets 

80 

80% 

64 

Inventory – WIP 

30 

10% 

Inventory - Books 

110 

30% 

33 

Receivables 

120 

70% 

84 

Prepayments 

32 

10% 

372 

187 

Less 

Payables 

200 

Total Capital 

252 

Their calculations suggest that a loan of up to 187 could be considered less a contingency factor. They know however that revenues in book publishing are very seasonal and are dependent on the publication dates of new titles and the number published each month. A further concern is the level of future sales from new titles and the backlist. Based on other reports received from Alpha, and from Osiris, whose account they also handle, they believe that the current Receivables figure is seasonally high. The Receivables should be paid off within 45 days and thereafter Receivables cover will be based on future sales invoices.
 

They ask Alpha for further information in the form of a cashflow forecast for the next 6 months, which is shown below:

 

Cashflow Forecast

Invoiced 

New sales 

Total 

Receipts - existing books 

120 

110 

230 

Receipts - new projects 

100 

100 

210 

330 

Expenditure - new books 

Prepaid 

New invoices 

Total 

Printing 

22 

30 

52 

Authors 

10 

10 

20 

32 

40 

72 

Other 

14 

14 

32 

54 

86 

Payables 

100 

100 

Expenditure - existing books 

30 

30 

Overheads during period 

60 

60 

Cashflow (excluding 

144 

276 

Cashflow excluding Prepayments 

Receivables & Payables) 

66 

Cashflow during period 

86 

The bank is convinced about the quality of the sales forecast based on further discussions with Alpha and checks with a local bookshop contact. The report shows a cashflow during the period of 86 out of which Alpha must pay interest payments to the bank. This made up as follows:

Opening Balance Sheet benefit
Receivables 120
Payables - 100 = 20
Cashflow on future new invoices and new Payables 66
Cash flow during period 86

The bank is concerned that they have not received a monthly cashflow forecast but Alpha has a good record with the bank. They agree a loan of 120 therefore dependent on US$ 50 additional sales invoices being added each month and a minimum Receivables figure of US$ 100. They will require Inventory levels to be maintained in order to ensure that Alpha has sufficient books to achieve these levels of sales. Thus Alpha will have to balance new investment expenditure (which will generate future sales) with generating cash.

The rate of interest is agreed at a slightly lower figure to take account of Alpha’s good record on their previous loan. A management fee is demanded also which will be debited from Alpha’s account immediately the loan is confirmed and accepted.


Raising risk finance (shares)

We return again to our investment theory:

  • Investors will purchase shares in order to earn a higher return than is available from loans. 
  • Investors can purchase overseas shares in public companies
  • Investors can purchase shares in local public companies
  • Investors can purchase shares in privately owned local companies
  • Investors will purchase shares in privately owned companies if they respect the other shareholders and believe that the directors and staff are good entrepreneurs and trustworthy
  • Investors will purchase shares in book publishing shares if they believe in the local future potential, know the owner / directors and can earn dividends
  • The motivation of such investors will be governed as much by short term gains as long term capital growth. Short term gains will include:
    - High dividends (which damage cashflow)
    - A salary or consultancy fee
    - Influence / image / excitement

Thus outside shareholders are likely to be either:

  • People and family known to founders 
  • Influential people who will enhance the company’s image, connections and value 
  • Older people with experience and money who are seeking involvement in a young enterprise. In developed economies these are called “business angels”. Rather like a dating agency, the problem is of meeting and matching suitable partners. Most business angels are sought only when an organisation has a long term cash crisis 
  • Suppliers who are interested in becoming more closely linked in the value chain 
  • Overseas companies (who may prefer to purchase shares in large former state houses of textbooks or technical books)


Leverage (Gearing)

Leverage is the ratio of debt to total capital or to risk capital. In the example at the end of the previous chapter the Balance Sheet included the following (the percentages have been added):

US$
Original Capital 25.0
Profits retained 3.2
Shareholders’ Equity 28.2 70.1%
Loans 12.0 29.9%
Total capital 40.2 100.0%

The leverage figure shows that 29.9% of the total capital is derived from debt. High leverage is where debt exceeds 50% of total capital. Here the leverage is low. The ratio can also be expressed as 28.2: 12 or 2.4:1.

The cost of debt is generally cheaper than the cost of equity as in many countries tax is calculated on the after-interest profit. However bank interest has to be paid and debt has to be repaid on an exact date. Failure to meet the bank’s terms will allow to apply to the courts. This is one of the most frequent reasons for company collapse even though the company is potentially profitable. Small companies often prefer debt as it absolves them from investing more money themselves as shares.

In order to obtain loans organisations must offer collateral from company or personal assets. Sound evidence of strong future cashflows or high profile may however convince the bank.

In developed economies, the ROI will usually be higher under high leverage where the company is successful. In younger economies rates of interest on debt are higher and must be renegotiated at regular intervals. In those circumstances it is therefore difficult to plan for the longer term under a high debt policy. Patient shareholders will give a competitive a strategic advantage and to build alliances with customers and suppliers.


Banking without banks

In some economies there is little or no confidence in the banking system. Families and small traders survive in a cash economy. Sometimes this applies only to rural areas where the bank is many kilometres away ands where the major industry is farming. Barter may be the preferred form of trade.

Barter exists also in developed countries. Communities will set up a group under which each member offers a specific service for an agreed non-monetary unit. Members might offer extra teaching, DTP services, accounting, gardening, plumbing, and catering. Accounts are “settled” regularly e.g. on a monthly basis.

In such rural economies, countries parastatals will often exist for textbooks and other educational materials. Prices will rise and fall on the basis of short-term supply and demand. However such a situation does not encourage the development of risk publishing outside the main cities. 

Micro lending principles are applied in many countries where a community, supported by a development agency, will develop a micro bank with a committee for approving small loans. Loans are offered within the community for very short periods e.g. 2 weeks for initial loans. Larger loans for longer periods are allowed once a trader has developed a sound reputation for repaying loans. 

Micro lending applies best where the cash cycle is short. It might be applicable in some young economies in order to develop rural markets. It would be wise to develop a test market in a single region in order to prove the value. Traders who became successful from selling books would have to be reassured of a continuous supply.


Venture Capital

In developed economies there exists an additional source of finance for small and young organisations – venture capitalists. Often part of a bank group, they are organisations who specialise in earning a greater return on invested cash than can be earned from shares in public companies and loans. The money that they invest originates either from the bank (which will allocate a percentage of funds for this higher risk investment) or from other financial institutions that are offered a higher return on invested funds. 

Venture capitalists acquire and offer expertise in their areas of specialism. Some will specialise in media, communications and publishing. They specialise in order to market themselves to applicants and in order to exploit their own unique knowledge and contact base within the industry. 

This section is included is because the experience of venture capital organisations is relevant to privately owned organisations who are seeking guidance on financial or other strategic targets and ways of measuring themselves against accepted financial and investor goals

Particular characteristics of the venture capital industry:

  • The industry emerges only under a competitive banking industry where banks are forced to specialise in order to make better returns. The entry of foreign banks stimulates this process.
  • The economy must be relatively stable and show signs of growth potential in order to attract venture capital in order to justify share investment and loans of e.g. 5 years.
  • Venture capitalists will expect organisations to relinquish a significant percentage of the total equity
  • Venture capitalists will insist on appointing a board director of their choice who will be paid an agreed fee. Often they will insist on approving the appointment of the financial expert in the company in order to secure reliable information
  • Venture Capitalists look for:
- Large growth potential
- A clear exit i.e. sale or flotation of the company on a particular date)
- A higher return on investment than that acceptable to private shareholders, and to that earned on public shares
- Industries that they understand and in which they have experience
- Entrepreneurs  - With a proven track record of successful achievement (rather than technical  achievement). The record may be in another industry i.e. not in publishing.
- With good commercial connections
- Known to them already or introduced to them via a banking or business colleague
- With unique technical (or artistic) skills provided that they are market-oriented and commercially minded (or bring these skills through other influential board members / shareholders). This comment is particularly relevant to book publishing, advertising, design studios
- Tenacious
- With whom the bank can work smoothly
- Organisations making patented or trade-marked products
- Organisations who can show evidence of ongoing demand e.g. through firm sales orders
- Established companies seeking rapid growth rather than new companies
  • Venture Capitalists make their decisions based on financial and non-financial criteria. Collateral is not usually the central issue. Thus they look for:

    - The above
    - The quality of the team (a team with previous experience in the same company is not favoured unless additional key staff are also included to give a different wider view of affairs)
    - The reputation of the organisation’s brand
    - Control over market distribution – the ability to drive the market and solve problems and blockages
    - Potential percentage profit margins and ROE

The above are based on the author’s experience and research among venture capitalists in North America and Europe. The experience of the three is very similar in nearly all respects; in particular that the key criterion is the entrepreneur in whom the Venture Capital firm is investing.

The development of Venture Capital does not happen quickly even when stimulated by government initiatives. In the UK the British Banks and the Bank of England jointly formed a Venture Capital Bank 50 years ago to stimulate new business growth. Banks take note of successful growth industries and will target those that they believe offer potential. Again it is up to publishing trade associations and individual organisation to market themselves persuasively in the form of a co-ordinated campaign, and to prove the growth that they advertise.

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