18 May 2017
Update
| Sector:
Utilities
CESC
Buy
BSE SENSEX
30,435
S&P CNX
9,429
CMP: INR830
TP: INR1,040(+25%)
Driving value through simplification
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 (%)
CESC IN
133.2
1002 / 531
-5/23/33
110.6
1.6
358
50.1
Financials Snapshot (INR b)
2017 2018E 2019E
Y/E Mar
Net Sales
139.0 152.3 161.1
EBITDA
31.6
38.1
39.4
PAT
6.9
9.8
10.7
EPS (INR)
51.9
73.4
80.6
Gr. (%)
86.6
41.6
9.8
BV/Sh (INR)
442.2 503.6 572.3
RoE (%)
11.4
15.5
15.0
RoCE (%)
10.1
11.3
11.4
P/E (x)
19.3
13.6
12.4
P/BV (x)
16.0
11.3
10.3
Shareholding pattern (%)
As On
Mar-17 Dec-16 Mar-16
Promoter
49.9
49.9
49.9
DII
20.3
20.2
19.1
FII
21.1
21.8
22.6
Others
8.7
8.1
8.4
FII Includes depository receipts
Stock Performance (1-year)
CESC
Sensex - Rebased
1,100
900
700
500
In a major development, the board of directors of CESC has approved a scheme for
demerger of the company into four separate entities, which would be listed
individually. Economic interest of shareholders in each of the companies would
remain the same as their current holding in CESC. The four entities are carved out
such that they specialize in a particular line of business – distribution (CESC),
generation (Haldia Energy), retail (RP-SP Retail) and others (RP-SP Business Process
Services). For every 10 shares of CESC, shareholders will receive five (of INR10 each)
shares of distribution, five (of INR10 each) of generation, three (of INR5 each) of
retail and two (of INR10 each) of others. The demerger would require approval of the
Company Law Board and the West Bengal Electricity Regulatory Commission.
Management expects the merger process to be completed by 1 October 2017.
We see significant benefits of the demerger:
Exposure to the only pure-play distribution business:
It would be the only
pure-play distribution business in India. A regulated distribution business is one
of the best regulated businesses to own, given low gestation period (high IRRs),
steady growth and negative working capital. The Kolkata business is high-RoE
and growing at a steady rate (5-6%). Noida is growing rapidly, with regulated
equity having increased 3x over past five years. Growth will also be driven by
the entry into new circles through the distribution franchise model, which is
low capex and would leverage on CESC’s 100+ years of experience in the
distribution business. The closest comparable peer is Power Grid.
Healthy dividends likely from generation business:
The generation business
would have capacity of ~2.5GW. Of this, ~2.3GW is coal-based generation, with
long-term, largely regulated nature PPAs for ~2GW. The untied capacity of
0.3GW at Dhariwal has the potential to enter into a regulated PPA with CESC’s
Noida distribution circle in 2-4 years. In the interim, the untied capacity will
look at opportunities in the merchant power market (Maharashtra is a
possibility). The regulated generation business earns +17% RoE (incl.
incentives) and, with limited growth opportunities, should be a healthy-
dividend-paying business.
Pure-play retail chain:
Spencer is a growing retail chain with a store count of 124 and
area of 1,176k.sq.f as at end-FY17. The operations expected to turn profitable in FY18
through focused expansion, optimization and operating leverage. The organized retail
sector represents just 10% of the estimated market size of USD600b, and provides a
huge growth opportunity. Spencer recently entered the apparels business, which has
gathered strong momentum with the initial launch. Sales increased from INR20m in
April 2017 to INR80m by June 2017. Apparel is a high-margin business and would drive
faster turnaround at Spencer.
Investors are advised to refer through important disclosures made at the last page of the Research Report.
Motilal Oswal research is available on www.motilaloswal.com/Institutional-Equities, Bloomberg, Thomson Reuters, Factset and S&P Capital.
Sanjay Jain
(SanjayJain@MotilalOswal.com); +91 22 6129 1523
Dhruv Muchhal
(Dhruv.Muchhal@MotilalOswal.com); +91 22 6129 1549

CESC
Reduces risk of business diversification:
In our interactions with investors, we
understood that CESC’s diversification into unrelated businesses in the past
(BPM, cricket) was a key overhang on the stock. The demerger, in effect, tries to
address this risk. Management clarified that new opportunities will be explored
only through the RP-SP Business Process Services (others entity).
Driving value through simplification
A simplified and concentrated portfolio would drive value unlocking. As a
conglomerate, the business demanded higher cost of equity due to a different risk
profile of each business. While generation and distribution are less volatile, the
organized retail and business process management (Firstsource) has a different risk
profile. The risk of unrelated business diversification (if any) would also be now
confined to a smaller portion of the erstwhile business. The negative reaction (the
stock down ~16%) post the announcement of the demerger is probably due to
misunderstanding of the merge terms and/or misreading of the 4QFY17 results
(announced just later), in our view. We will await the final approvals to incorporate
the demerger. Meanwhile, we roll forward our valuation to FY19E, in line with our
other utility sector companies. The SOTP-based target price is INR1,040. Reiterate
Buy. The key risk is delay in (1) the process of demerger and (2) PPA for Dhariwal.
Exhibit 1: CESC’s proposed new structure
Source: Company, MOSL
18 May 2017
2

CESC
Exhibit 2: SOTP valuation
Sus.
RoE Valuation Base Stake EV
Debt & Value Value
CoE growth FY17-20E Multiple Value
Eq. cont.
(%) (%)
(%)
(x)
% INR m INR m INR m INR/sh.
a. Power business
214,806 104,708 110,098 826
Standalone Gen. & distribution
PE FY18E
11.6 5.0
17.4
10.8 7,881 100.0 129,694 44,635 85,059 638
Haldia
Gen. & transmission
DCF based
11.6
100.0 44,924 23,692 21,232 159
Dhariwal
Generation
DCF based
11.6
100.0 40,188 36,381 3,807
29
b. Spencer
Retailing
EV/sales FY18E
0.50 27,483 100.0 13,741 6,196 7,545
57
c. Firstsource
Business process o/s
PE FY18E
9.0
4,096 55.5 39,180 2,318 20,473 154
d. Others
Mall/renewable & others EV/EBITDA FY18E
6.00 1,770 100.0 10,622 7,978 2,644
20
Less: Cricket loss
-1,000
-8
TP
Rounded
1,040
Source: Company, MOSL
Business
Method
18 May 2017
3

CESC
Financials and Valuations
Income Statement
Y/E March
Net Sales
Change (%)
Total Expenses
EBITDA
% of Net Sales
Depn. & Amortization
EBIT
Net Interest
Other income
PBT before EO
EO expense
PBT after EO
Tax
Rate (%)
Reported PAT
Minority and Associates
Adjusted PAT
Change (%)
2013
75,567
28.3
62,906
12,661
16.8
3,645
9,016
4,304
1,437
6,149
-418
6,567
1,758
26.8
4,809
-215
4,176
53.8
2014
101,109
33.8
84,883
16,226
16.0
4,714
11,512
5,660
1,734
7,585
0
7,585
1,856
24.5
5,729
-813
4,916
17.7
2015
110,666
9.5
91,721
18,945
17.1
5,889
13,056
9,565
1,490
4,981
0
4,981
1,992
40.0
2,989
-1,004
1,985
-59.6
2016
118,995
7.5
90,513
28,483
23.9
7,725
20,758
14,856
2,191
8,092
40
8,052
3,087
38.3
4,965
-1,301
3,704
86.6
2017
139,030
16.8
107,460
31,570
22.7
8,160
23,410
14,970
2,990
11,430
0
11,430
3,810
33.3
7,620
-710
6,910
86.6
2018E
152,282
9.5
114,158
38,124
25.0
9,267
28,857
14,376
2,436
16,917
0
16,917
5,344
31.6
11,573
-1,790
9,782
41.6
(INR Million)
2019E
161,103
5.8
121,706
39,397
24.5
9,561
29,835
14,189
2,717
18,363
0
18,363
5,682
30.9
12,680
-1,942
10,739
9.8
(INR Million)
2019E
1,332
74,904
76,236
16,419
146,331
795
239,781
308,887
107,362
201,525
5,130
24,692
801
75,609
8,540
18,954
29,767
18,348
67,976
8,461
59,516
7,632
239,781
Balance Sheet
Y/E March
Share Capital
Reserves
Net Worth
Minority Interest
Total Loans
Deferred Tax Liability
Capital Employed
Gross Block
Less: Accum. Deprn.
Net Fixed Assets
Capital WIP
Goodwill
Investments
Curr. Assets
Inventories
Account Receivables
Cash and Bank Balance
Others
Curr. Liability & Prov.
Account Payables
Provisions & Others
Net Curr. Assets
Appl. of Funds
E: MOSL Estimates
2013
1,256
50,180
51,436
7,425
96,608
285
155,753
146,690
60,502
86,189
51,097
22,938
976
51,937
4,342
16,201
14,314
17,081
57,383
5,775
51,608
-5,446
155,753
2014
1,256
55,094
56,350
9,079
119,164
332
184,925
185,350
65,631
119,719
53,117
25,392
737
50,798
5,383
15,302
12,422
17,692
64,838
5,318
59,521
-14,040
184,925
2015
1,332
58,958
60,290
10,004
142,020
832
213,146
258,955
72,685
186,270
4,102
22,417
735
65,858
6,625
17,066
16,453
25,714
66,235
6,007
60,228
-377
213,146
2016
1,332
61,345
62,677
11,497
149,053
795
224,022
270,708
79,807
190,901
5,130
22,907
801
66,632
6,967
14,146
18,182
27,336
62,350
5,981
56,369
4,282
224,022
2017
1,332
57,580
58,912
12,687
152,920
795
225,314
286,443
88,534
197,909
5,130
24,692
801
61,281
7,562
17,018
18,353
18,348
64,499
7,091
57,408
-3,219
225,314
2018E
1,332
65,764
67,096
14,477
149,837
795
232,205
297,751
97,801
199,950
5,130
24,692
801
67,933
8,074
18,192
23,320
18,348
66,301
7,870
58,431
1,632
232,205
18 May 2017
4

CESC
Financials and Valuations
Ratios
2013
Basic (INR)
EPS
Cash EPS
BV/Share
DPS
Payout (%)
Valuation (x)
P/E
Cash P/E
P/BV
EV/EBITDA
Dividend Yield (%)
Return Ratios (%)
RoE
RoCE (post-tax)
RoIC (post-tax)
Working Capital Ratios
Fixed Asset Turnover (x)
Asset Turnover (x)
Debtor (Days)
Inventory (Days)
Leverage Ratio (x)
Net Debt/MW
Net Debt/EBITDA
Debt/Equity
33.2
62.3
409.5
7.0
21.1
8.0
4.3
0.6
9.7
2.6
8.4
6.8
10.3
0.9
0.5
78
21
26
6.5
1.4
2014
39.1
76.7
448.6
8.0
20.4
12.8
6.5
1.1
11.0
1.6
9.1
6.7
10.9
0.8
0.5
55
19
34
6.6
1.6
2015
14.9
59.1
452.6
9.0
60.4
40.4
10.2
1.3
11.4
1.5
3.4
6.3
6.0
0.6
0.5
56
22
40
6.6
1.8
2016
27.8
85.8
470.5
10.0
36.0
17.0
5.5
1.0
7.2
2.1
6.0
9.1
7.4
0.6
0.5
43
21
29
4.6
1.8
2017
51.9
113.1
442.2
10.0
19.3
16.0
7.3
1.9
8.2
1.2
11.4
10.1
8.8
0.7
0.6
45
20
29
4.3
1.9
2018E
73.4
143.0
503.6
10.0
13.6
11.3
5.8
1.6
6.6
1.2
15.5
11.3
11.1
0.8
0.7
44
19
28
3.3
1.6
2019E
80.6
152.4
572.3
10.0
12.4
10.3
5.4
1.5
6.2
1.2
15.0
11.4
11.5
0.8
0.7
43
19
26
3.0
1.3
(INR Million)
2019E
39,397
-638
0
-5,682
33,077
-11,137
0
0
2,717
-8,420
0
-3,506
-14,189
-1,599
1,085
-18,210
6,447
23,320
29,767
Cash flow statement
Y/E March
EBITDA
WC
Others
Direct taxes (net)
CF from Op. Activity
Capex
Interest income
Investments
Others
CF from Inv. Activity
Share capital
Borrowings
Finance cost
Dividend
Others
CF from Fin. Activity
(Inc)/Dec in Cash
Opening balance
Closing balance
E: MOSL Estimates
2013
12,661
5,406
1,968
-1,479
18,556
-36,148
770
-5,127
2,581
-37,924
10
24,494
-5,465
-726
1,085
19,399
31
14,283
14,314
2014
16,226
7,301
1,125
-2,141
22,511
-34,209
670
0
912
-32,627
37
19,282
-11,134
-1,021
1,061
8,225
-1,891
14,314
12,422
2015
18,945
-10,274
2,729
-2,506
8,895
-19,509
550
-369
1,155
-18,172
5,021
20,980
-11,978
-1,168
454
13,309
4,031
12,422
16,453
2016
28,483
-4,025
3,132
-3,311
24,280
-12,675
329
-681
1,076
-11,952
117
6,420
-15,303
-3,009
1,176
-10,599
1,729
16,453
18,182
2017
31,570
6,632
0
-3,810
33,932
-17,521
0
0
2,990
-14,531
0
3,867
-14,970
-1,599
1,039
-11,663
7,739
18,182
25,921
2018E
38,124
-907
0
-5,344
31,873
-11,307
0
0
2,436
-8,872
0
-3,082
-14,376
-1,599
1,023
-18,034
4,967
18,353
23,320
18 May 2017
5

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CESC
Disclosure of Interest Statement
Analyst ownership of the stock
No
Served as an officer, director or employee -
No
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CESC
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18 May 2017
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