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United Breweries (Q3 FY12)

India Infoline Research Team / 16:28 , Feb 08, 2012

CMP Rs466, Target price Rs428, Downside 8.2%

  • UB reported a ~58% yoy rise inrevenues but growth not comparable yoy as Q3 FY12 revenues include results ofseveral merged entities notably Millenium Alcobev, Empee Breweries and ChennaiBreweries; for 9M FY12, UBL posted 6% vol growth vs industry growth of 1.5%

  • In terms of regional variationsin Q3, Maharashtra and WB reverted to growth after slowdown due to tax-ledprice increases; Karnataka too saw double digit growth but TN continues to remainchallenging

  • OPM declined 305bps yoy probablyowing to consolidation impact, in our view; purchase of traded goods from MilleniumBeer Industries until Q2 has been reversed in Q3 after the merger was approvedin Nov’ 11. Reported PAT of Rs286mn includes FX loss of Rs13mn

  • Performance in 9M FY12 has beenimpacted by merger of brewing entities. We accordingly tweak FY12/13 PAT forecastsdue to change in margin and interest cost estimates. Introduce FY14 forecastsand retain Market Performer with revised 9-mth target of Rs428 (earlier Rs404).

Results table

(Rs m)

Q3 FY12

Q3 FY11

% yoy

9M FY12

% yoy

Net sales

9,611

6,096

57.6

26,380

36.0

Raw materials

(1,498)

(798)

87.6

(3,584)

52.2

Packing materials

(4,006)

(1,591)

151.9

(7,771)

57.0

Purc of traded goods

1,591

(620)

 

(986)

(50.4)

Staff

(552)

(295)

87.3

(1,370)

49.2

Selling & Distribution

(2,967)

(1,713)

73.3

(7,455)

39.4

Other expenditure

(1,433)

(421)

240.5

(2,571)

98.4

Operating profit

746

659

13.2

2,644

4.2

OPM (%)

7.8

10.8

(305) bps

10.0

(306) bps

Depreciation

(532)

(240)

121.2

(1,003)

39.7

Interest

(281)

(136)

106.1

(714)

77.7

Other income

508

169

200.3

873

67.4

PBT

442

452

(2.2)

1,800

(7.1)

Tax

(143)

(154)

(7.1)

(596)

(9.7)

Effective tax rate (%)

33.3

34.1

(78) bps

33.3

(70) bps

Adjusted PAT

299

298

0.4

1,204

(5.8)

Adj. PAT margin (%)

3.1

4.9

(177) bps

4.6

(203) bps

Extra ordinary items

(13)

-

-

(13)

-

Reported PAT

286

298

(3.9)

1,192

(6.8)

Source:Company, India Infoline Research

 

Financial summary

Y/e 31 March  (Rs m)

FY11

FY12E

FY13E

FY14E

Revenues

30,132

36,568

40,855

45,449

yoy growth (%)

32.4

21.4

11.7

11.2

Operating profit

3,525

3,876

4,944

6,090

OPM (%)

11.7

10.6

12.1

13.4

PAT

1,475

1,610

2,074

2,863

Pre-exceptional PAT

1,402

1,610

2,074

2,863

yoy growth (%)

64.6

9.2

28.8

38.0

 

 

 

 

 

EPS (Rs)

5.6

6.1

7.9

10.9

P/E (x)

83.3

76.3

59.3

42.9

P/BV (x)

9.5

9.7

8.4

7.1

EV/EBITDA (x)

36.7

33.4

26.8

21.5

Debt/Equity (x)

0.6

0.6

0.7

0.5

ROE (%)

14.0

14.1

15.9

18.7

ROCE (%)

12.9

15.8

18.7

20.5

Source:Company, India Infoline Research