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Shree Renuka Sugars (Q3 F9/10) – MP (Target Rs72, Upside 4.7%)

India Infoline Research Team / 17:15 , Aug 13, 2010

CMP Rs69, Target Rs72, Upside 4.7%

  • Standalone revenues surge 70% driven by 36% jump in sugar revenues (realization  up 26% yoy to Rs27/kg, volumes rose 16% to 0.3mn MT) and trading income (up 5-fold yoy)

  • Lower prevailing sugar price in comparison to the higher cost of production (due to cane price of ~Rs280-300/qtl paid in 2009-10 season) led to standalone EBIT losses in sugar

  • Distillery volumes fell ~28% yoy because of stoppage of blending contract leading to ~25% decline in ethanol sales

  • Consolidated revenues more than doubled yoy though numbers not strictly comparable due to VDI and Equipav (from July 8, 2010) inclusion

  • Consolidated OPM fell 929bps on weakness in sugar business while pre-tax profits fell 23%

  • Reported PAT rose 15.5% yoy aided by net tax income of Rs49mn and Rs550mn in FX gains during the quarter

  • New refinery at Mundra (3,000TPD) would aid in volume expansion at a time when sugar prices are likely to stay under pressure due to robust output of ~24mn tonnes in 2010-11; remain cautious on the stock and maintain 9-month TP of Rs72, based on 6.4x F9/11 EV/EBIDTA  
Results table (consolidated)
(Rs m)
Q3 F9/10
Q3 F9/09
% yoy
9M F9/10
% yoy
Net sales
19,995
8,935
123.8
52,096
202.4
Material costs
(17,238)
(6,694)
157.5
(39,590)
233.1
Personnel costs
(205)
(131)
56.5
(571)
28.9
Other overheads
(926)
(553)
67.5
(3,153)
62.6
Operating profit
1,626
1,557
4.4
8,782
196.6
OPM (%)
8.1
17.4
(929) bps
16.9
(33 bps
Depreciation
(552)
(174)
217.2
(986)
105.8
Interest
(646)
(231)
179.7
(1,200)
37.3
Other income
426
(39)
-
831
581.1
PBT
854
1,113
(23.3)
7,427
329.3
Tax
49
(337)
-
(1,667)
239.5
Effective tax rate (%)
-
30.3
-
22.4
-
Minority interest
(1)
5
-
(7)
-
Adjusted PAT
902
781
15.5
5,753
370.4
Adj. PAT margin (%)
4.5
8.7
(423) bps
11.0
(394) bps
Reported PAT
902
781
15.5
5,753
370.4
Ann. EPS (Rs)
5.4
11.2
(51.7)
11.4
96.6
Source: Company. India Infoline Research

Trading income bolstered standalone revenues
Rs mn
Q3 F9/10
Q3 F9/09
% yoy
9M F9/10
% yoy
Sugar
7,963
5,859
35.9
25,686
123.7
Trading
3,450
671
414.2
13,249
1,211.8
Co-gen
1,129
801
40.9
3,521
37.1
Ethanol
284
378
(24.9)
1,184
1.3
Others
21
10
110.0
36
38.5
Source: Company. India Infoline Research

Depressed prices led to EBIT losses in sugar (standalone)
EBIT %
Q3 F9/10
Q3 F9/09
(Inc)/Dec
9M F9/10
(Inc)/Dec
Sugar
(2.4)
14.7

14.7
578
Trading
8.3
1.0
725
11.0
848
Co-gen
9.2
25.3
(1,613)
14.8
(2,388)
Ethanol
18.3
23.8
(550)
19.8
(1,095)
Source: Company. India Infoline Research

SHRS domestic performance

Q3 F9/10
Q3 F9/09
% yoy
Cane crushed, mn MT
0.15
-
-
Sugar produced, mn MT
0.02
-
-
Recovery (%)
12.3
-
-
Sugar sales, mn MT
0.31
0.26
16.4
Realizations, Rs/kg
27.0
21.4
26.1
Refined sugar produced, mn MT
0.28
0.25
10.7
Distillery sales, mn ltrs
11.2
15.5
(27.6)
Avg alcohol realizations, Rs/l
25.4
24.5
3.6
Co-gen sales , mn units
124
68
82.4
Co-gen realization, Rs/unit
5.1
6.2
(17.2)
Source: Company. India Infoline Research

VDI operating highlights

Q3 F9/10
Cane crushed, mn MT
0.57
Raw sugar produced, mn MT
0.04
Ethanol produced, mn ltrs
15
ATR (~recovery rate), kg/ton
124
Source: Company. India Infoline Research

VDI financial snapshot

Rs mn
Turnover
1,429
  Sugar
662
   Ethanol
241
  Molasses & others
526
PBIDT
717
PAT
81
Source: Company. India Infoline Research