Financing Scenarios

Three Financing Alternatives

Comprehensive analysis of debt issuance, equity issuance, and dividend elimination to fund Nokia's EUR 4.3B Windows Phone transformation

Debt Scenario

Issue EUR 4.3B long-term debt at 7% interest rate

2013E EPS

-€0.33

Debt/EBITDA

6.15x

Interest Coverage

1.23x

Bond Rating

B-BB

Critical Issues

  • Catastrophic downgrade to junk bond status
  • Annual interest expense of EUR 301M
  • Covenant restrictions limit operational flexibility
  • Signals financial distress to Microsoft partnership
  • Risk of forced asset sales if covenants breached

Strategic Impact

The debt scenario creates a fragile financial structure that collapses under further downside scenarios. Junk bond status would severely constrain Nokia's ability to execute the Windows Phone transformation.

Recommendation: AVOID

Equity Scenario

Issue EUR 4.3B equity at EUR 4 per share

Recommended

2013E EPS

-€0.21

Debt/EBITDA

2.95x

Interest Coverage

2.88x

Bond Rating

A

Key Advantages

  • Maintains A-rated investment-grade credit status
  • Provides full EUR 4.3B funding requirement
  • No covenant restrictions or mandatory payments
  • Signals financial strength to Microsoft
  • Maximum strategic flexibility for transformation

Strategic Impact

Equity issuance provides permanent, non-obligatory capital that enables full execution of the Windows Phone transformation. The 22.3% shareholder dilution is acceptable given the alternative of junk bond status.

Recommendation: OPTIMAL CHOICE

Dividend Elimination

Eliminate EUR 0.40 per share dividend

Annual Savings

€1.5B

Funding Gap

€1.3B

Cash Position

€7.7B

Bond Rating

A

Key Limitations

  • Insufficient alone - EUR 1.3B funding shortfall
  • Breaks historical dividend covenant with shareholders
  • Triggers selling pressure from income investors
  • Requires additional financing source
  • Cash position below 25% safety threshold

Strategic Impact

While prudent, dividend elimination cannot fund the transformation alone. The EUR 1.3B shortfall requires additional financing, making this a necessary but insufficient measure.

Recommendation: INSUFFICIENT ALONE