Q1 2016

www.pwc.com/auto
As of March 31, 2016
USD in millions, unless otherwise noted
PwC Automotive Valuation Quarterly Update (Q1 2016)
Purchase Price Allocation Benchmarking for Select Transactions
Purchase accounting benchmarks, as a percentage of excess consideration:
Trade Customer Other
Acquirer Target Category Goodwill Names Relationships Technology Intangibles
GT Capital Holdings Inc. Toyota Motor Philippines Corporation Manufacturer 59.0% 0.0% 41.0% 0.0% 0.0%
Volkswagen AG Dr. Ing. h.c. F. Porsche AG Manufacturer 55.2% 40.4% 2.0% 2.1% 0.2%
Audi AG Ducati Motor Holding S.p.A. Manufacturer 46.0% 30.6% 20.8% ND 2.7%
Sensata Technologies B.V. Schrader International, Inc. Supplier 59.7% 0.0% 28.9% 11.1% 0.3%
American Tire Distributors, Inc. Hercules Tire & Rubber Company, Inc. Supplier 31.6% 3.7% 64.6% 0.0% 0.0%
Jason Industries, Inc. Jason Incorporated Supplier 43.2% ND 38.3% 0.7% 17.8%
Gentex Corp. Johnson Controls Inc., HomeLink Product Line Supplier 45.3% 7.7% 6.3% 26.5% 14.2%
Delphi Automotive PLC FCI SA, Motorized Vehicles Division Supplier 61.9% ND ND ND 38.1%
Notes:
(1) Data provided by S&P Capital IQ and not verified for accuracy. NA = Not applicable. NM = Not meaningful. FKA = Formerly known as.
(2) Excess consideration defined as as total consideration less net tangible assets acquired. ND =Not disclosed.
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