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Chart 45: Saudi 12m fwd. P/E vs. EM Chart 46: Saudi 12m fwd. P/B vs. EM Chart 47: Saudi 12m fwd. EV/EBITDA 22 —— MSCI Saudi 12m Fwd PE 2.7 7 ——— MSCI Saudi 12m Fwd PB 17 — MSCI Saudi 12m Fwd EV-EBITDA EM 12m Fwd PB 16 ee hs EM 12m Fwd PE 28) wanseon luna g eeeceees Average 23 15 16 2.1 “4 — — i 13 8 " ah . readhn 12 I Y 4 nla , \ A ’ 11 10 . “| ~_ 15 40 1.3 41) i 7 al 3 11 8 4 0.9 7 07 08 09 10 11 12 13 14 15 16 09 10 11 «#12 «130«14«~«1S5 SO 06 07 08 09 10 11 12 13 14 15 16 Source: DataStream, |/B/E/S, Bloomberg, BofA Merrill Lynch Global Source: DataStream, |/B/E/S, Bloomberg, BofA Merrill Lynch Global Source: DataStream, I/B/E/S, Bloomberg, BofA Merrill Lynch Global Research Research Research Interestingly, not all sectors within the Saudi market trade at a premium to GEM peers, with both consumer discretionary and consumer staples trading at a material discount. The remaining sectors all trade at a modest premium to their GEM counterparts, with the industrial and utility sectors trading at a substantial premium on 12mth FWD P/E Chart 48: Consumer sectors trade at a discount relative to GEM averages. Industrials and Utilities are relatively expensive vs. GEM peers, other sectors trade at small premium 30.0 25.0 20.0 15.0 10.0 5.0 0.0 Cc x > 4 [@) = j@) al = 8 2 g a g z @ > a 2 =. ¢ = ° re) 3B = a. 3 a © a £ g a @ n =) s 3 o Fas ™ Saudi Arabia 12m fwd P/E 9 == GEM 12m fwd P/E Source: DataStream, I/B/E/S, Bloomberg, BofA Merrill Lynch Global Research Weaker economic outlook largely priced in as ERR shows inflection A further consequence of the weakening economic outlook for Saudi Arabia has been the collapse in market expectations, with earnings estimates having posted their longest sustained period of downgrades on record. We note however, the Saudi Earnings Revision Ratio (ERR) has reached an inflection point, with a slowdown in the rate of earnings downgrades. (ERR is a ratio of number of companies enjoying earnings upgrades vs number of companies suffering down

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