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Godawari Power & Ispat (Q3 FY12)

India Infoline Research Team / 16:14 , Jan 25, 2012

CMP Rs105, Target Rs154, Upside 46.3%
Godawari Power & Ispat (GPIL) reported a 24.6% qoq jump in its topline to Rs4.2bn on the back of higher production across all steel segments and higher realisations. This quarter numbers cannot be compared on a yoy due to merger of group companies. Production of iron ore dipped sharply due to extended rains and logistics issues. The management has indicated that the issues related to logistics have been resolved and it would achieve the optimum rate this quarter. Pellet production declined marginally to 150,150 tons from 152,700 tons in Q2 FY12, but continued to operate at +100% utilization rates. Sponge iron production declined by 5.2% qoq, but was higher by 1.7% yoy. Billet production during the quarter jumped 61% qoq and 60% yoy due to lower power realizations and higher realisations for steel products. Steel product realizations were higher on a qoq basis, whereas that of ferro alloys declined marginally on a qoq basis. Sales of sponge iron, ferro alloys and power declined on a qoq basis due to higher internal consumption for steel products. Pellet production under Ardent Steel declined due to a decline in supply of iron ore.
Quarterly operational data

(tons)
Q3 FY12
 Q2 FY12
% qoq
Q3 FY11
% yoy
Production (tons)
 
 
 
 
 
Iron ore
26,549
63,476
(58.2)
111,398
(76.2)
Pellets
150,150
152,700
(1.7)
103,100
45.6
Sponge iron
76,598
80,759
(5.2)
75,314
1.7
Billets
49,470
30,714
61.1
30,990
59.6
MS Rounds
17,034
16,058
6.1
-
-
HB wire
18,545
18,620
(0.4)
13,457.00
37.8
Ferro-alloys
2,387
1,471
62.3
1,971
21.1
Power (mn units)
98
87
11.8
80
21.8
Sales volume (tons)





Pellets
76,753
52,937
45.0
18,265
320.2
Sponge iron
27,886
42,501
(34.4)
41,194
(32.3)
Billets
49,687
30,160
64.7
31,168
59.4
MS Rounds
12,300
11,395
7.9
-
-
HB wire
19,710
16,743
17.7
14,952
31.8
Ferro-alloys
766
1,567
(51.1)
852
(10.1)
Power (mn units)
15
22
(33.8)
19
(23.4)
Realisation (Rs/ton)





Pellets
9,002
8,146
10.5
7,292
23.5
Sponge iron
21,464
19,873
8.0
16,988
26.3
Billets
32,046
30,389
5.5
25,331
26.5
MS Rounds
35,267
33,484
5.3
-
-
HB wire
37,818
36,415
3.9
29,441
28.5
Ferro-alloys
50,369
50,498
(0.3)
52,289
(3.7)
Power (Rs/units)
3.0
2.9
3.8
2.9
4.2
Source: Company, India Infoline Research

Operating profit for the company declined 3.8% qoq on account of lower iron ore production and high coal costs. The company had to buy iron ore from external sources as supply of ore from captive mine was lower. Coal costs too continued to trend upwards due to lower linkage coal and high import coal prices. The impact of higher input costs was lowered by higher realisations. Long product prices increased on a qoq basis due to tight market conditions. Raw material costs as a % of sales increased sharply from 68.8% in Q2 FY12 to 73.4% in Q3 FY12.

Cost Analysis
As a % of net sales
Q3 FY12
 Q2 FY12
% qoq
Q3 FY11
% yoy
Material costs
73.4
68.8
458
57.1
1,629
Personnel Costs
2.3
2.9
(59)
3.3
(97)
Other overheads
14.6
15.7
(111)
16.7
(214)
Total costs
90.2
87.3
288
77.0
1,318
Source: Company, India Infoline Research

We have lowered our FY12 and FY13 estimates factoring in the slower ramp up in iron ore mining and the delay in commissioning of the new mine. We have also increased coal costs for the company on the back of tight domestic coal market. The impact of higher input costs would be cushioned by the jump in pellet production and higher pellet prices. We believe iron ore mining operations and pellet plant would be the value drivers for the company over the next two years. The stock trades at a P/E of 2.7x and EV/EBIDTA of 4.2x for FY13E, which is at a discount to its peers. We maintain our Buy rating on the stock with a revised 9-month price target of Rs154.

Result table (Standalone)
(Rs m)
Q3 FY12
Q2 FY12
% qoq
Q3 FY11#
% yoy
Net sales
4,220
3,386
24.6
2,285
84.7
Material costs
(3,096)
(2,329)
32.9
(1,304)
137.4
Personnel costs
(97)
(98)
(0.6)
(75)
30.0
Other overheads
(614)
(530)
15.8
(382)
60.9
Operating profit
413
429
(3.8)
525
(21.3)
OPM (%)
9.8
12.7
(288) bps
23.0
(1,318) bps
Depreciation
(130)
(127)
2.4
(118)
10.0
Interest
(202)
(179)
13.3
(154)
31.3
Other income
16
9
71.4
6
160.0
PBT
96
132
(27.5)
258
(62.9)
Tax
(21)
(33)
(35.3)
(47)
(54.0)
Effective tax rate (%)
22.3
25.0

18.0

Adjusted PAT
74
99
(24.8)
212
(64.8)
Adj. PAT margin (%)
1.8
2.9
(116) bps
9.3
(750) bps
Reported PAT
74
99
(24.8)
212
(64.8)
Ann. EPS (Rs)
9.4
12.5
(24.8)
31.4
(70.2)
Source: Company, India Infoline Research, # premerger numbers

Financial summary
Y/e 31 Mar (Rs m)
FY10
FY11
FY12E
FY13E
Revenues
8,224
11,161
19,902
19,134
yoy growth (%)
(24.7)
35.7
78.3
(3.9)
Operating profit
1,304
2,323
2,789
3,260
OPM (%)
15.9
20.8
14.0
17.0
Pre-exceptional PAT
559
859
922
1,180
Reported PAT
559
859
922
1,180
yoy growth (%)
(9.0)
53.5
7.4
27.9
 
 
 
 
 
EPS (Rs)
20.8
27.0
29.1
37.2
P/E (x)
4.8
3.7
3.4
2.7
Price/Book (x)
0.5
0.5
0.5
0.4
EV/EBITDA (x)
5.9
4.6
4.7
4.2
Debt/Equity (x)
1.0
1.5
1.4
1.4
RoE (%)
11.9
15.6
14.3
16.0
RoCE (%)
10.9
14.8
13.9
14.8
Source: Company, India Infoline Research