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Institutional EquityResearch
Key data
18 February 2008
 
Our top picks are:
Auto OEMs:
M&M, Tata Motors, Bajaj Auto
Capital Goods:
Jyoti, KEC, Voltamp, Indotech
Cement:
 Grasim, UltraTech, IndiaCements, Shree Cement, OrientPaper, JK Lakshmi, Mangalam
 
Cement
 
Construction:
HCC, IVRCL
 FMCG:
ITC
Logistics:
GDL
Media:
 Zee Entertainment, Jagran, PrimeFocus, ENIL
Oil and Gas
Great Offshore
Pharma:
 Sun Pharma, Glenmark
Steel Pipes:
Jindal Saw, Welspun Gujarat
 Telecom:
 Bharti Airtel
NBFC:
 IDFC
Sangeeta Purushottam
sangeeta.p@religare.in+91 22 6655 0102
 
Budget Expectations - 2008-09
A populist budget in the midst of concerns of inflation and slowdown
We expect the budget to focus on sustained balanced growth, whileaddressing the short-term challenges of inflation, the slowdown in the GDPand the impending elections. We expect tax reforms and fiscal discipline to beaddressed in this budget also. For the stock markets, we do not expect anymajor negative surprises (apart from the expected STT increase). Changes indirect and indirect taxes, however, do have the ability to impact the marketsentiment.A key feature of this budget is that it is the last budget to be presented by thecurrent government before it faces the general elections next year. Therefore,it will inevitably be targeted at getting votes. This means that it could well bea 'populist‘ budget with pay-offs for voters in terms of lower taxes. Anotherpossibility is that tax rates are left unchanged for corporates, but there are ahost of announcements on increased outlays to social sectors like educationand health. The key challenges that this budget also needs to address are (i)inflation, (ii) the slowdown in the GDP, particularly in the manufacturingsector, (iii) a much tougher global environment and its impact on growththrough the external sector in the months ahead and (iv) a rising subsidyburden, which does not fully reflect in the fiscal deficit. Therefore, on balance,we believe that the key features of this budget will be as given below:
 
Reduction in direct tax rates for individuals but NOT for corporates
 
Some reduction or elimination of dividend distribution tax
 
Rationalization of excise duties, including the auto sector
 
Rationalization of exemptions for corporates
 
Lower customs duties for commodities to contain inflation andrationalization of inconsistencies
 
Enhanced credit availability for the agriculture sector
 
Some relief in FBT
 
A sharp increase in the outlays for social sectors like health and educationWe expect the following sectors to be
positively impacted
by the Budget:Auto, Capital goods, Cement, Construction, FMCG, Logistics, Oil and Gas,Metals, Fertilizers and Pharma.We expect the Budget to be
largely neutral
for the following sectors:Media, Telecom, Information Technology and Real estate.The sector specific impact is given below.
 
Budget 2008-09
 
 
2
INSTITUTIONAL EQUITY RESEARCHBudget Expectations 2008-09 –18 February 2008 
Valuation matrix for top picks
Price Rating Mkt Cap EPS (Rs) P/E (x) EBITDA margins (%)P/BV (x) RoE (x) EV/EBITDA (x)(Rs) (Rs bn) FY08E FY09E FY10EFY08E FY09E FY10EFY08E FY09E FY10EFY08E FY09E FY10E FY08E FY09E FY10EFY08E FY09E FY10EAuto
Mahindra & Mahindra 619 Accumulate 152 38.3 42.8 47.016.114.413.211.211.211.22.72.42.1 18.6 17.2 16.614.512.811.1Tata Motors Ltd 751 Accumulate 290 45.9 53.9 64.716.413.911.610.210.310.33.63.22.8 13.8 14.2 16.112.310.28.6Bajaj Auto 2,175 Accumulate 220 133.2 159.7 168.816.313.612.914.915.515.53.42.92.6 22.6 23.3 21.213.910.99.3
Capital Goods
Jyoti Structures 196 Buy 16 10.0 14.5 19.119.713.510.312.512.512.52.92.41.7 16.1 18.7 20.013.510.68.3KEC International 702 Buy 26 36.8 46.0 58.119.115.212.113.313.012.58.45.74.0 47.8 44.4 38.911.39.07.3Voltamp 1,401 Buy 14 78.8 92.8 124.217.815.111.320.218.117.88.86.14.3 57.2 45.1 42.413.310.37.6Indo Tech Transf. 608 Buy 6 39.8 51.0 60.615.311.910.029.726.023.05.23.82.9 37.2 37.1 33.110.67.76.2
Cement
Grasim Inds 2,814 Accumulate 258 236.5 264.3 277.411.910.610.132.432.831.83.22.52.1 26.9 23.8 20.57.86.65.9UltraTech 904 Accumulate 112 87.0 98.4 103.210.49.28.832.232.531.54.12.92.2 47.7 36.6 28.55.84.94.1India Cements 209 Buy 59 28.6 35.8 37.27.35.85.638.038.636.81.71.31.1 26.4 26.4 22.25.84.13.3Shree Cement 1,233 Buy 43 120.2 154.5 162.510.38.07.643.743.740.04.93.22.3 60.4 48.0 35.15.94.03.2Orient Paper 51 Buy 10 13.2 13.9 17.83.93.72.928.429.129.71.41.10.8 50.4 32.3 31.13.22.61.7JK Lakshmi Cement 136 Buy 8 47.1 48.4 46.52.92.82.933.334.330.31.20.80.7 48.6 34.7 25.23.62.82.3Mangalam Cement 136 Buy 4 37.5 41.7 38.83.63.33.530.530.628.41.61.10.9 43.5 33.8 24.62.91.71.3
Construction
HCC 172 Buy 44 2.8 4.8 6.961.936.024.911.512.012.03.33.12.7 5.5 9.0 11.716.312.010.0IVRCL 436 Accumulate 58 14.3 19.4 26.530.622.516.510.510.510.53.63.22.7 12.6 15.1 17.716.312.49.4
FMCG
ITC 203 Accumulate 765 8.1 10.0 12.225.020.316.632.434.536.06.25.34.5 26.5 28.1 29.515.412.39.9
Logistics
Gateway Distpark 115 Buy 13 7.0 9.6 12.716.412.09.040.939.739.12.01.91.6 12.7 16.2 19.211.57.95.8
Media
Zee Entertainment 255 Buy 111 8.5 10.8 15.230.023.716.830.431.435.43.83.42.9 12.7 14.3 17.221.416.411.5Jagran Prakashan 110 Accumulate 33 3.6 5.6 6.830.819.816.123.228.929.65.54.53.7 19.1 25.2 25.23.72.21.5Prime Focus 848 Accumulate 11 27.1 39.3 58.031.321.614.630.436.441.44.73.93.1 16.3 19.7 23.416.711.27.7Entertainment Network 439 Accumulate 21 2.4 15.4 26.3182.228.516.711.722.727.06.95.64.3 3.9 21.8 29.044.715.09.6
Oil and Gas
Great Offshore 846 Accumulate 32 55.9 69.6 102.315.112.28.349.752.854.73.93.12.3 26.0 23.2 27.89.67.85.7
Pharma
Sun Pharma 1,113 Accumulate 223 45.9 55.5 67.124.220.116.636.336.035.45.24.23.4 23.8 23.2 22.821.416.413.3Glenmark Pharma 499 Accumulate 124 22.8 26.5 34.021.918.814.744.440.539.07.65.54.0 41.6 33.7 31.48.06.95.5
Steel Pipes
Jindal Saw Ltd 822 Accumulate 40 58.3 86.1 112.714.19.57.315.516.016.01.61.41.1 12.3 15.8 17.38.86.45.2Welspun Gujarat 447 Accumulate 77 21.0 32.8 47.821.313.69.49.19.010.65.13.82.7 23.3 30.9 39.52.51.61.2
Telecom
BhartiAirTel 882 Accumulate 1,673 34.0 45.9 55.025.919.216.042.543.042.78.35.84.3 39.1 35.6 30.615.410.58.5
NBFC
IDFC 199 Buy 258 6.0 8.5 11.533.423.317.3---4.63.93.2 17.3 18.1 20.5---
Source: Company, Religare Institutional Equity Research
 
 
3
INSTITUTIONAL EQUITY RESEARCHBudget Expectations 2008-09 –18 February 2008 
Auto OEMs:
 
Neutral
 
The key highlights of budget expectations
 
Budget 2008 is expected to be largely positive for the Auto-OEMs sector.
 
There is only one major expectation of the auto sector from the budget – that of uniform excise duty onpassenger cars and MUVs.
 
To compete with low-cost cars, the two-wheeler companies are expecting a reduction in the excise duty from16% to 12%.
Sector Item Current Status Likely changes in the budget Rationale Impact Companies ImpactedAuto OEMs –Four Wheelers
Excise Duty 24% for UVs andlarge cars (enginecapacity above 1200cc (Petrol) or 1500cc (Diesel) andlength of the car exceeding 4000meters)Reduction in the excise dutyfrom 24% to 16%To have a uniform dutystructure of 16% across allsegments of cars and UVs.Positive. M&M, Maruti Suzuki,Tata Motors
Auto OEMs –Four Wheelers
Excise Duty 24% duty on allhybrid passenger vehiclesReduction in the excise dutyfrom 24% to 16%To help in lower fuel emissions. Positive. M&M, Maruti Suzuki,Tata Motors
Auto OEMs –Two Wheelers
Excise Duty 16% duty on all twowheelersReduction in the excise dutyfrom 16% to 12%Will help promote low cost fuelefficient transportationPositive. Hero Honda, Bajaj Auto,TVS Motors
Capital Goods:
 
Positive
 
The key highlights of budget expectations
 
Budget 2008 is expected to be largely positive for the capital goods sector.
 
Outlay for the power sector will be the key thing to monitor in the budget. It is expected that the government‘spower sector reforms programs like the "Rajiv Gandhi Vidyutikaran Yojana" and rural electrification will receivean increased allocation.
 
A special duty on imports from China, as China has pegged its currency and competitiveness of Indian companiesis being affected by an appreciating rupee.
 
Interest income from infrastructure bonds to be exempted from tax and deduction up to Rs 50,000 for individualsinvesting in power bonds. This move will help mobilize funds required from infrastructure development.
 
Sector Item Current Status Likely changes in the budget Rationale Impact Companies ImpactedCapital goods
Excise duty Peak excise dutyon electricequipments at 16%Excise duty to be reduced to8%Reduced product cost. Positive. BHEL, ABB, CromptonGreves, Areva,Thermax, Voltamp,Indotech, Emco
Kunal Sheth
kunal.sheth@religare.in+91 22 6655 0141
Archit Kumar 
archit.kumar@religare.in+91 22 6655 0190
Arvind Jain
arvind.jain@religare.in+91 22 6655 0140
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