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Ultratech Cement (Q3 FY12)

India Infoline Research Team / 17:31 , Jan 24, 2012

CMP Rs1,220, Target Rs1,125, Downside 7.8%

  • UCL Q3 FY12 results beat our margin and PAT expectations but revenues were largely in line; net sales increased 23% yoy to ~Rs46bn while PAT surged ~93% yoy to Rs6.2bn (vs est. Rs3.9bn).

  • Volume growth of 8.9% was marginally lower than industry rate of 10%, amidst increasing competition for market share by mid and small-sized players. Average realization stood at Rs4,610/ton, an increase of 16.5% yoy and 8% qoq.

  • OPM expanded by 284bps higher than our expectation margin decline by 65bps on back of 1) significant improvement in realization and 2) drop in key cost components such as raw material, freight and other overheads. Surge in power and fuel (25% yoy) was attributable to the 30% rise in the price of domestic coal by Coal India and rupee devaluation limiting the benefit arising from drop in international coal prices.

  • PAT surge of 93.4% yoy was higher than our estimates on account of margin beat and lower than estimated interest cost; effective tax rate declined to 28.9% vs 31.8% year earlier.

  • We raise our EPS estimate by 3% in FY13 in the light of likely stable realizations in the southern region; Upgrade to Market Performer with a 9-mth target of Rs1,125.

Result table
(Rs m) Q3 FY12 Q3 FY11 % yoy Q2 FY12 % qoq
Net sales 45,719 37,152 23.1 39,098 16.9
Other Operating Income 789 256 208.0 709 11.4
Material costs (6,313) (5,142) 22.8 (6,669) (5.3)
Personnel costs (2,226) (1,876) 18.7 (2,059) 8.1
Power and fuel costs (11,186) (8,959) 24.9 (9,550) 17.1
Freight cost (8,403) (7,285) 15.3 (7,480) 12.3
Other overheads (7,942) (6,813) 16.6 (7,525) 5.5
Operating profit 10,439 7,334 42.3 6,525 60.0
OPM (%) 22.4 19.6 284 bps 16.4 605 bps
Depreciation (2,236) (2,191) 2.1 (2,228) 0.4
Interest (295) (818) (63.9) (672) (56.0)
Other income 765 350 118.5 325 135.3
PBT 8,672 4,675 85.5 3,951 119.5
Tax (2,503) (1,486) 68.5 (1,162) 115.4
Effective tax rate (%) (28.9) (31.8) 291 bps (29.4) 55 bps
Reported PAT 6,168 3,190 93.4 2,789 121.2
Adj. PAT margin (%) 13.5 8.6 491 bps 7.1 636 bps
Ann. EPS (Rs) 90.0 47 92% 41 121%
Source: Company, India Infoline Research

Cost analysis
As a % of net sales Q3 FY12 Q3 FY11 bps yoy Q2 FY12 bps qoq
Material costs 13.6 13.7 (17) 16.8 (318)
Personnel Costs 4.8 5.0 (23) 5.2 (38)
Power and fuel costs 24.1 23.9 10 24.0 6
Freight cost 18.1 19.5 (141) 18.8 (72)
Other overheads 17.1 18.2 (114) 18.9 (183)
Total costs 77.6 80.4 (284) 83.6 (605)
Source: Company, India Infoline Research

Financial Summary
Y/e 31 Mar (Rs m) FY10E FY11 FY12E FY13E
Revenues 72,390 155,647 178,880 195,987
yoy growth (%) 9.4 115.0 14.9 9.6
Operating profit 20,486 32,911 41,162 44,693
OPM (%) 28.3 21.1 23.0 22.8
Pre-exceptional PAT 10,952 17,192 22,312 24,133
Reported PAT 10,952 17,192 22,312 24,133
yoy growth (%) 12.0 57.0 29.8 8.2
         
EPS (Rs) 86.6 61.7 80.0 86.6
P/E (x) 14.0 19.7 15.2 14.0
Price/Book (x) 3.3 3.2 2.6 2.2
EV/EBITDA (x) 8.2 11.9 9.4 8.4
Debt/Equity (x) 0.3 0.5 0.5 0.4
RoE (%) 26.6 22.5 19.0 17.3
RoCE (%) 25.3 20.7 17.9 17.6
Source: Company, India Infoline Research