BSE SENSEX
29,647
S&P CNX
9,174
Kotak Mahindra Bank
CMP: INR865
TP: INR1,015 (+17%)
Building blocks for strong growth
KMB announces board approval to sell 6.2m shares
30 March 2017
Update
| Sector:
Financials
Buy
Stock Info
Bloomberg
Equity Shares (m)
52-Week Range (INR)
1, 6, 12 Rel. Per (%)
M.Cap. (INR b)
M.Cap. (USD b)
Avg Val, INRm
Free float (%)
KMB IN
1,840
885 / 656
5/5/10
1,580.8
24.4
1618
66.4
Financials Snapshot (INR b)
Y/E MARCH
2017E 2018E 2019E
NII
80.7
90.6 110.3
OP
58.1
69.3
89.2
Cons. NP
48.2
59.2
75.7
Cons. EPS
26.3
32.3
41.3
EPS Gr. (%)
39.2
22.9
27.8
Cons. BV
207
238
278
Cons. RoE (%)
13.5
14.5
16.0
RoA (%)
1.6
1.8
2.0
P/E (Cons.)
32.8
26.6
20.8
P/BV (Cons.)
4.2
3.6
3.1
Stock Performance (1-year)
Kotak Mah. Bank
Sensex - Rebased
900
850
800
750
700
650
Kotak Mahindra Bank (KMB), in a board meeting held on 30 March 2017, approved
the sale of up to 62m shares. This translates to 3.4% pre-issue dilution and capital
raise of INR53b at CMP.
The stated intent by management is to augment KMB’s capital base for the purpose
of: a) pursuing consolidation opportunities, b) acquisition/resolution of stressed
assets and participation in a “Bad Bank”, c) organic growth opportunities and digital
expansion and d) growth in subsidiaries.
The capital raise would result in a reduction in promoter shareholding to 31.04%,
closely following the RBI’s requirement to lower promoter stake in the bank to 30%
by June 2017.
Post capital issue, tier I capital will improve by 225-250bp to ~18.5%. We expect
KMB, backed by strong capitalization, to be a key player in M&A activities,
considering the RBI’s directive to reduce promoter shareholding. KMB is well placed
to capitalize on the fast-growing financials savings pool and weakening competition
(particularly in corporate lending). We reiterate Buy with a target price of INR1,015
(3.6x FY19E cons. BV).
Strengthened tier 1 capital – best in system
The issue of 62m shares would result in pre- and post-issue dilution of 3.38% and
3.27%, respectively. The total amount works out to be ~USD800m, which is ~14%
of consolidated net worth, assuming that fresh shares will be issued at CMP of
INR860 (3.6x/3.1x FY18/19 BV – pre-dilution). Our calculations suggest that the
capital raise would further strengthen its tier 1 capital by ~225-250bp (16.2%
currently) and would be accretive to BV by ~9% in FY18 and 7.5% in FY19 (Exhibit
4). At CMP, KMB will trade at 3.3/2.9x FY18E/FY19E BV after taking capital raise
into consideration.
Serves dual purpose of fast-tracking growth…
Management is confident of fast-tracking its growth targets with stated digital
strategy and synergies from the merger with eIVBL. The bank intends to double its
customer base in 18 months (~8m currently). With sufficient capital, KMB is well
placed for both organic and inorganic growth (acquisition/participation in ARC and
“Bad Bank,” and pursuing consolidation opportunities). The bank sees significant
opportunities in stressed assets sale, with Mr Uday Kotak pegging capital
requirement at ~INR2.5t for asset reconstruction companies (ARC). We believe that
part of the proposed fund-raising could be used to explore capital infusion in KMB’s
ARC subsidiary.
…and meeting RBI’s directions with regard to reducing promoter stake
The RBI’s directive requires promoter shareholding to be brought down in phases
to 15% by March 2020, with the target for June being 30% (Exhibit 5). In line with
this, the promoter group sold 33.6m shares in March 2017, taking the shareholding
down to 32.1% (v/s 33.6% in December 2016). The proposed capital raise would
result in promoter shareholding of 31.04% post-dilution (Exhibit 6).
Alpesh Mehta
(Alpesh.Mehta@MotilalOswal.com); +91 22 6129 1526
Subham Banka
(Subham.Banka@MotilalOswal.com); +91 022 6129 1567
Motilal Oswal research is available on www.motilaloswal.com/Institutional-Equities, Bloomberg, Thomson Reuters, Factset and S&P Capital.
Investors are advised to refer through important disclosures made at the last page of the Research Report.

Kotak Mahindra Bank
Reiterate Buy: Strong earnings visibility across business segments
With a presence across a plethora of business segments and strong capitalization
(tier 1 of ~6%), KMB is well poised to accelerate market share gains. Demonetization
is likely to strengthen the bank’s digitization drive (launch of ‘811’ initiative), and an
improving liability franchise should help the bank to achieve its target to double its
~8m customer base over next 18 months. Comfort on asset quality remains the
highest, with no SDR/5:25/S4A, negligible SMA2 and OSRL (11bp). KMB is likely to
sustain its premium multiples, given its strong growth visibility, diversified business
model, across-the-board operating leverage and pristine governance. We reiterate
Buy
with an SOTP-based target price of INR1,015 (3.6x FY19E consolidated BV).
Exhibit 1: KMB – SOTP based Valuation (FY19 based)
Lending Business
Kotak Mahindra Bank
Kotak Prime (Car and other loans)
Kotak Investment Company (LAS)
Asset Management Business
Domestic Mutual Fund
Alternative Assets
Offshore Funds
Capital Markets related Business
Kotak Securities
Kotak Investment Banking (KMCC)
Kotak Life Insurance
Target Value
Current market cap.
Upside (%)
Value
(INR B)
1,628
1,420
168
40
102
59
15
28
71
67
4
63
1,864
1,578
18.1
Value
(USD B)
24.2
21.1
2.5
0.6
1.5
0.9
0.2
0.4
1.1
1.0
0.1
0.9
27.7
23.4
18.1
INR per
share
887
774
91
22
55
32
15
8
39
37
2
34
1,015
860
18.1
% To Total Rationale
87
76
9
2
5
3
1
1
4
4
0
3
100
4x FY19E Core NW, ~1.8% RoA and ~16% Core RoE
3x FY19E Net Worth, ~14% Core RoE
3x FY19E Net Worth
5% of FY19E Avg. AUM of INR1.18Tr
12% of FY19E AUM of INR122b
7% of FY19E AUM of INR390b
15x FY19E Earnings; Implied ~2x Core BV
1x FY19E Free Networth
Implied 3.6x PBV; ROE of ~16%
Source: MOSL, Company
Exhibit 2: One year forward P/BV
8.0
6.0
4.0
2.0
0.0
2.8
PB (x)
Median(x)
Peak(x)
Min(x)
Avg(x)
6.7
3.4
Exhibit 3: One year forward P/E
80
60
PE (x)
Median(x)
Peak(x)
Min(x)
Avg(x)
60.7
3.0
1.1
40
20
0
23.1
20.4
7.2
25.4
Source: MOSL, Company
Source: MOSL, Company
30 March 2017
2

Kotak Mahindra Bank
Exhibit 4: Pre and post capital raise analysis (assuming capital raise at CMP)
INR Mn
U
No of Shares (mn)
NII
Growth (%)
Operating profits
Growth (%)
PAT
Growth (%)
Consol PAT
Growth (%)
Standalone networth (Ex Rev)
Consolidated Networth (Ex Rev)
Total assets
Average networth (standalone)
Avg Neworth (consol)
Avg assets
EPS (INR)
BV (INR)
ROA (%)
ROE - Standalone (%)
Tier I (%)
PBV
PE
FY17
1,841
80,656
16.9
58,140
43.9
33,228
59.0
48,156
39.2
270,917
379,827
2,106,219
255,271
356,717
2,014,409
26.2
206
1.6
13.0
15.6
4.2
32.9
Pre Issue
FY18
1,841
90,611
12.3
69,285
19.2
40,776
22.7
59,206
22.9
309,318
436,758
2,476,710
290,118
408,293
2,291,465
32.2
237
1.8
14.1
15.1
3.6
26.7
FY19
1,841
110,253
21.7
89,179
28.7
53,433
31.0
75,675
27.8
359,639
509,420
2,992,863
334,479
473,089
2,734,787
41.1
277
2.0
16.0
14.4
3.1
20.9
FY17
1,841
80,656
16.9
58,140
43.9
33,228
59.0
48,156
39.2
270,917
379,827
2,106,219
255,271
356,717
2,014,409
26.2
206
1.6
13.0
15.6
4.2
32.9
Post Issue
FY18
1,903
95,943
19.0
74,617
28.3
44,279
33.3
62,709
30.2
366,142
493,581
2,476,710
318,529
436,704
2,291,465
33.0
259
1.9
13.9
17.7
3.3
26.1
FY19
1,903
115,585
20.5
94,511
26.7
56,952
28.6
79,194
26.3
416,478
566,259
2,992,863
391,310
529,920
2,734,787
41.6
298
2.1
14.6
16.5
2.9
20.7
Source: MOSL, Company
Exhibit 5: Timeline to bring down promoter stake in KMB
RBI Req. to bring down promoter stake
June-17
December-18
March-20
(%)
30.0
20.0
15.0
Source: MOSL, Company
Exhibit 6: Computation of post dilution promoter shareholding in KMB
In Million
Outstanding number of shares as of Dec 2016
Add: ESOPs allotment
Add: Proposed Capital Raise
Number of equity shares post ESOP and Capital raise
Promoters shareholding as of Dec 2016
Less: Stake Sale in March (1.5% of equity)
th
Number of promoters equity shares as of March 30 2017
P
P
1,839.3
1.4
62.0
1,902.7
618.2
27.6
590.6
33.6
31.0
Source: MOSL, Company
Promoters stake Dec 2016 (%)
Promoters stake assuming Capital raise (%)
30 March 2017
3

Kotak Mahindra Bank
Financials and Valuation
Income Statement
Y/E March
Net Interest Income
Change (%)
Non Interest Income
Net Income
Change (%)
Operating Expenses
Pre Provision Profits
Change (%)
Provisions (excl tax)
PBT
Tax
Tax Rate (%)
PAT
Change (%)
Consolidated PAT (incl VYSB)
Change (%)
2012
37,208
19.9
16,471
53,679
18.2
29,450
24,229
23.6
1,688
22,541
7,127
31.6
15,414
35.6
22,885
21.4
2013
47,443
27.5
18,875
66,318
23.5
34,825
31,493
30.0
2,758
28,735
8,998
31.3
19,737
28.0
28,014
22.4
2014
54,731
15.4
22,668
77,399
16.7
40,353
37,046
17.6
4,545
32,501
10,898
33.5
21,603
9.5
31,228
11.5
2015
61,800
12.9
29,119
90,919
17.5
48,711
42,208
13.9
4,723
37,486
12,710
33.9
24,776
14.7
36,571
17.1
2016
69,004
11.7
26,122
95,126
4.6
54,715
40,411
-4.3
9,174
31,237
10,339
33.1
20,898
-15.7
34,589
-5.4
2017E
80,656
16.9
33,832
114,488
20.4
56,348
58,140
43.9
7,565
50,576
17,347
34.3
33,228
59.0
48,156
39.2
(INR Million)
2018E
90,611
12.3
41,213
131,824
15.1
62,539
69,285
19.2
7,503
61,782
21,006
34.0
40,776
22.7
59,206
22.9
2019E
110,253
21.7
50,846
161,099
22.2
71,920
89,179
28.7
8,220
80,959
27,526
34.0
53,433
31.0
75,675
27.8
Balance Sheet
Y/E March
Net Worth
Deposits
Change (%)
of which CASA Dep
Change (%)
Borrowings
Other Liabilities & Prov.
Total Liabilities
Current Assets
Investments
Change (%)
Loans
Change (%)
Fixed Assets
Other Assets
Total Assets
2012
123,309
737,319
24.0
244,498
27.0
222,920
43,125
1,126,673
58,651
342,823
21.7
678,159
28.1
9,508
37,532
1,126,673
2013
144,646
923,628
25.3
283,534
16.0
269,219
47,809
1,385,301
65,226
471,517
37.5
802,410
18.3
9,640
36,508
1,385,301
2014
197,401
1,002,891
8.6
325,865
14.9
225,641
54,053
1,479,986
118,060
422,053
-10.5
888,565
10.7
16,315
34,994
1,479,986
2015
220,521
1,240,148
23.7
412,995
26.7
205,411
67,119
1,733,198
97,457
513,313
21.6
1,069,718
20.4
16,204
36,507
1,733,198
2016
239,625
1,386,430
11.8
527,764
27.8
209,753
86,790
1,922,598
108,797
512,602
-0.1
1,186,653
10.9
15,516
99,030
1,922,598
2017E
270,917
1,559,734
12.5
636,580
20.6
188,778
86,790
2,106,219
139,802
486,972
-5.0
1,364,651
15.0
15,764
99,030
2,106,219
(INR Million)
2018E
309,318
1,840,486
18.0
782,921
23.0
222,758
104,148
2,476,710
146,270
535,669
10.0
1,664,874
22.0
16,012
113,884
2,476,710
2019E
359,639
2,245,393
22.0
939,505
20.0
262,855
124,977
2,992,863
175,307
589,236
10.0
2,081,093
25.0
16,261
130,967
2,992,863
Asset Quality
GNPA (INR m)
NNPA (INR m)
GNPA Ratio
NNPA Ratio
Slippage Ratio
Credit Cost
PCR (Excl Tech. write off)
E: MOSL Estimates
11,771
2,899
1.71
0.43
0.90
0.21
75.4
13,283
3,205
1.63
0.40
0.97
0.33
75.9
17,037
6,756
1.90
0.76
1.58
0.27
60.3
22,884
10,722
2.12
1.00
2.51
0.62
53.1
28,381
12,620
2.36
1.06
2.68
0.63
55.5
32,455
14,605
2.35
1.07
1.30
0.40
55.0
33,120
14,904
1.97
0.90
1.00
0.35
55.0
(%)
36,521
16,434
1.74
0.79
1.00
0.35
55.0
30 March 2017
4

Kotak Mahindra Bank
Financials and Valuation
Ratios
Y/E March
Spreads Analysis (%)
Avg. Yield-Earning Assets
Avg. Yield on loans
Avg. Yield on Investments
Avg. Cost-Int. Bear. Liab.
Avg. Cost of Deposits
Interest Spread
Net Interest Margin
Profitability Ratios (%)
RoE
RoA
Consolidated ROE
Other Ratios (%)
Int. Expense/Int.Income
Non Int. Inc./Net Income
Cost/Income
Empl. Cost/Op. Exps.
Loans/Deposit Ratio
CASA Ratio
Investment/Deposit Ratio
2012
10.8
12.8
7.3
7.4
7.0
3.4
4.0
2013
11.0
13.1
7.8
7.6
7.1
3.5
4.1
2014
10.5
12.4
7.7
7.0
6.8
3.5
4.1
2015
10.5
12.0
7.7
7.0
6.8
3.4
4.2
2016
9.8
11.1
6.7
6.2
6.0
3.5
4.1
2017E
9.8
10.6
7.6
5.8
5.5
4.0
4.4
2018E
9.6
10.3
7.3
5.7
5.3
3.9
4.4
2019E
9.4
10.0
7.0
5.4
5.0
4.0
4.4
14.0
1.5
14.8
14.8
1.6
15.0
12.7
1.5
13.4
11.9
1.5
13.0
9.1
1.1
10.9
13.0
1.6
13.5
14.1
1.8
14.5
16.0
2.0
16.0
62.9
30.7
54.9
51.7
92.0
33.2
46.5
63.2
28.5
52.5
52.4
86.9
30.7
51.1
60.8
29.3
52.1
51.4
88.6
32.5
42.1
60.3
32.0
53.6
48.9
86.3
33.3
41.4
57.9
27.5
57.5
51.5
85.6
38.1
37.0
54.7
29.6
49.2
49.4
87.5
40.8
31.2
54.4
31.3
47.4
49.8
90.5
42.5
29.1
52.8
31.6
44.6
49.8
92.7
41.8
26.2
Valuation
Standalone Book Value (INR)
Change (%)
Consolidated BV (INR)
Change (%)
Price-BV (x)
Consolidated EPS (INR)
Change (%)
Price-Earnings (x)
Dividend Per Share (INR)
Dividend Yield (%)
E: MOSL Estimates
56.1
89.6
65.8
104.6
82.2
126.3
120.4
164.5
5.2
20.1
42.9
0.4
0.0
130.6
8.5
181.9
10.5
4.7
18.9
-6.0
45.6
0.5
0.0
147.7
13.1
207.1
13.9
4.2
26.3
39.2
32.8
0.9
0.1
168.6
14.2
238.1
15.0
3.6
32.3
22.9
26.6
1.1
0.1
196.1
16.3
277.7
16.6
3.1
41.3
27.8
20.8
1.5
0.1
12.4
14.7
16.0
0.2
0.2
0.2
30 March 2017
5

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in this report. To enhance transparency, MOSt has incorporated a Disclosure of Interest Statement in this document. This should, however, not be treated as endorsement of the views expressed in the report.
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SEBI pursuant to a complaint from client Shri C.R. Mohanraj alleging unauthorized trading, issued a letter dated 29th April 2014 to MOSL notifying appointment of an Adjudicating Officer as per SEBI regulations to hold inquiry
and adjudge violation of SEBI Regulations; MOSL replied to the Show Cause Notice whereby SEBI granted us an opportunity of Inspection of Documents. Since all the documents requested by us were not covered we have
requested to SEBI vide our letter dated June 23, 2015 to provide pending list of documents for inspection.
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Kotak Mahindra Bank
Disclosure of Interest Statement
Analyst ownership of the stock
No
Served as an officer, director or employee -
No
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For Hong Kong:
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Commission (SFC) pursuant to the Securities and Futures Ordinance (Chapter 571 of the Laws of Hong Kong) “SFO”. As per SEBI (Research Analyst Regulations) 2014 Motilal Oswal Securities (SEBI Reg No. INH000000412) has
an agreement with Motilal Oswal capital Markets (Hong Kong) Private Limited for distribution of research report in Kong Kong. This report is intended for distribution only to “Professional Investors” as defined in Part I of
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of these securities, products and services in any jurisdiction where their offer or sale is not qualified or exempt from registration. The Indian Analyst(s) who compile this report is/are not located in Hong Kong & are not
conducting Research Analysis in Hong Kong.
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Motilal Oswal Securities Limited (MOSL) is not a registered broker - dealer under the U.S. Securities Exchange Act of 1934, as amended (the"1934 act") and under applicable state laws in the United States. In addition MOSL is
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Accordingly, in the absence of specific exemption under the Acts, any brokerage and investment services provided by MOSL, including the products and services described herein are not available to or intended for U.S.
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This document must not be acted on or relied on by persons who are not major institutional investors. Any investment or investment activity to which this document relates is only available to major institutional investors
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interpretations thereof by the U.S. Securities and Exchange Commission ("SEC") in order to conduct business with Institutional Investors based in the U.S., MOSL has entered into a chaperoning agreement with a U.S.
registered broker-dealer, Motilal Oswal Securities International Private Limited. ("MOSIPL"). Any business interaction pursuant to this report will have to be executed within the provisions of this chaperoning agreement.
The Research Analysts contributing to the report may not be registered /qualified as research analyst with FINRA. Such research analyst may not be associated persons of the U.S. registered broker-dealer, MOSIPL, and
therefore, may not be subject to NASD rule 2711 and NYSE Rule 472 restrictions on communication with a subject company, public appearances and trading securities held by a research analyst account.
For Singapore
Motilal Oswal Capital Markets Singapore Pte Limited is acting as an exempt financial advisor under section 23(1)(f) of the Financial Advisers Act(FAA) read with regulation 17(1)(d) of the Financial Advisors Regulations and is a
subsidiary of Motilal Oswal Securities Limited in India. This research is distributed in Singapore by Motilal Oswal Capital Markets Singapore Pte Limited and it is only directed in Singapore to accredited investors, as defined in
the Financial Advisers Regulations and the Securities and Futures Act (Chapter 289), as amended from time to time.
In respect of any matter arising from or in connection with the research you could contact the following representatives of Motilal Oswal Capital Markets Singapore Pte Limited:
Varun Kumar
Varun.kumar@motilaloswal.com
Contact : (+65) 68189232
Office Address:21 (Suite 31),16 Collyer Quay,Singapore 04931
KOTAK MAHINDRA BANK
30 March 2017
Motilal Oswal Tower, Level 9, Sayani Road, Prabhadevi, Mumbai 400 025
Phone: +91 22 3982 5500 E-mail: reports@motilaloswal.com
Motilal Oswal Securities Ltd
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