Sector Update | 19 October 2020
Consumer Durables
Indian AC industry breakdown
(FY20: 7.2m units)
Indian AC industry: Time to scale up
The Government of India released a notification dated 15
th
October 2020 to effectively ban
the import of ready-to-install air conditioners. Here are our thoughts on the development:
Source: MOFSL, Amber prospectus
FY20 imports split between Room
AC and Components
Components,
60%
Source: MOFSL, DGFT
Top 5-6 brands have ~80% market
share, with the other 20% shared by
rest
Source: MOFSL, Industry, Top 6: Voltas,
LG, Daikin, Hitachi, Lloyd, Blue Star
India bans ACs with refrigerants:
In a surprising move, India banned the import
of air conditioners – both split and window – with refrigerants. Notably, total
imports under the banned HS Code of 84151010 & 84151090 stood at INR36b in
FY20. The Indian AC industry is sized at INR180–200b, with INR45b of finished
goods imports and a similar value of component imports. Thereby, the
industry’s total import dependency is ~50%. The HS Code pertains largely to
CBUs (Completely Built Units) and ODUs (Outdoor Units).
Clear indication to industry to ramp-up Make in India efforts:
While some
action on restrictions on AC imports was anticipated, the total ban appears to be
a stricter step. Import duty hikes were expected on components and finished
goods, moving toward gradual import substitution. We view this as a clear signal
to the industry to scale up Make in India efforts. We expect more
announcements to curb loopholes such as unbundling. This may be a near-term
disruption for the industry, but a very good move over the longer term from the
industry evolution perspective.
Move could prove disruptive for industry:
While one may argue that the
industry could unbundle and continue with imports, our understanding is that
such a step may lead to input cost pressures, thereby eroding the economic
sense. Also, we view the sudden ban as a precursor to more announcements
from the government, including the raising of import duties on components as
well. Thus, we would like to believe that over the next 5–7 years, India would
perhaps be able to reduce its import dependency to almost nil.
Medium-term impact – beneficial for OEMs and leading brands:
India’s AC
industry is highly competitive, with 35–40 brands playing the penetration story
in India. While the Top 6 players enjoy 75–80% market share, the tail end forms
the remainder and largely operates on a trading business model. We believe
such business models would be massively impacted as India shifts toward
becoming more self-reliant in the AC industry. In the short run, this would imply
greater business to OEMs (tail-end players would opt for Indian OEMs at first) as
well as consolidation-led gains for leading brands (Top 5–6 players).
We note
that some of the brands (Panasonic, IFB, etc.) are also contemplating offering
their excess capacities to other brands.
(Also, refer
to later sections for
takeaways from Amber Enterprises Conference Call).
Expect complete revamp in industry’s functioning in longer term:
Near-term
gains notwithstanding, over the longer term, we see disruption even for leading
brands. Note that the business models of the Top 5–6 players also vary
drastically. In fact, leading brand Voltas is also highly flexible with its sourcing
strategy. We see capital intensity going up for leading brands as well. However,
we note that some brands have already set up their factories in India. Thus, such
disruption may allow them to regain some lost ground v/s leader Voltas. Thus,
even Voltas would have to adjust its business model to maintain its leadership
position.
Nilesh Bhaiya – Research Analyst
(Nilesh.Bhaiya@MotilalOswal.com)
Pratik Singh – Research Analyst
(Pratik.Singh@MotilalOswal.com)
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.
 Motilal Oswal Financial Services
Capital Goods | Update
Exhibit 1:
Indian RAC market has grown at ~10% CAGR (in volume) over FY10–20
35
25
0
-18
2.7
3.7
3.0
3.0
3.1
3.4
3.9
4.7
5.5
6.5
7.2
3
10
15
Market size by volume (mn)
21
YoY
17
18
11
Source: MOFSL, Company
Exhibit 2:
Indian AC industry breakdown (FY20: 7.2m units)
Imports
22%
Brands
43%
OEM/ODM
35%
Source: MOFSL, Amber prospectus
Exhibit 3:
Imports under various HS codes over FY14–20 (in INR m)
HS CODE
84151010*
84151090*
84158110
84158190
84159000
84148011
Total
Product
IDU, ODU and CBU
IDU, ODU and CBU
IDU, ODU and CBU
IDU, ODU and CBU
Sub Assembly parts
Compressors
IDU, ODU and CBU
Components
FY14
20,472
4,645
254
238
19,910
15,472
25,608
35,383
FY15
23,762
4,162
863
462
20,774
19,560
29,249
40,334
FY16
FY17
FY18
FY19
FY20
22,034
25,804
32,640
33,776
33,328
4,272
4,849
8,219
7,024
2,514
1,272
1,572
640
770
501
554
819
826
639
443
19,623
19,697
21,324
27,214
26,941
19,508
20,538
20,728
25,173
29,218
28,132
33,045
42,325
42,210
36,785
39,132
40,235
42,052
52,386
56,160
Source: MOFSL, DGFT , *banned as per the latest DGFT notification
Exhibit 4:
Growth in imports over FY14–20 across IDU, ODU,
and CBU v/s Components
CAGR (FY14-20)
8.0%
6.2%
Exhibit 5:
FY20 imports split between IDU, ODU, and CBU
v/s Components
IDU, ODU
and CBU ,
40%
Components
, 60%
IDU, ODU and CBU
Components
Source: MOFSL, DGFT
Source: MOFSL, DGFT
19 October 2020
2
 Motilal Oswal Financial Services
Capital Goods | Update
Exhibit 6:
Details of capacity and manufacturing strategy across key brands
Company
Voltas
Blue Star
Daikin
Hitachi
Lloyd
Whirlpool
IFB
LG
Samsung
Godrej
Panasonic
Haier
Carrier Midea
Capacity
(m units)
2.3
0.5
1.5
0.9
1.0
-
0.5
2.0
-
0.2
1.0
0.5
0.7
Remarks
In-House*
~60%
~60%
~80%
~80%
~80%
-
~35%
Outsource*
~40%
~40%
~20%
~20%
~20%
100%
~65%
Single shift
Outsources its entire AC production
Half of the capacity would be utilized by IFB, while the other half would
be available for other brands
1m each from Noida and Pune plants
Stopped manufacturing ACs in 2019
Plans to expand to 0.4m in 2020 and 0.8m by 2021
Offers 10% capacity to other brands for manufacturing
Setting up a plant in Noida with 1m AC capacity
~80%
~20%
-
100%
~60%
~40%
~60%
~40%
~60%
~40%
~60%
~40%
Source: MOFSL, Company,*as per MOFSL estimates
Exhibit 7:
Estimated revenue across various AC companies
Company
Voltas
Daikin
LG
Hitachi
Blue Star
Lloyd
Panasonic
Carrier Midea
Godrej
Mitsubishi
Samsung
Whirlpool
Haier
IFB
Onida
Amstrad
O General
FY20 AC revenue
(INR m)
28,516
26,166
25,837
16,480
16,104
15,903
12,138
11,370
10,000
9,857
7,400
4,238
3,631
2,930
2,659
1,642
1,292
Comment
80% of UCP revenue
70% of FY20 sales considered
10% growth over FY19 considered
75% of FY20 sales considered
70% of UCP revenue
5% growth taken on FY18 sales
FY19 sales; no growth considered for FY20
20% of total sales
4% of current market size
12% of CY19 sales
Assumed purchase of traded goods sold (FY19)
FY17 sales; 5% growth assumed in FY18 and FY19
Source: MOFSL estimates, Company
Exhibit 8:
OEM/ODM market for RAC has grown at 20% CAGR (in volumes) over FY15–20,
and is further expected to grow at 28% CAGR over FY21–25E
OEM/ODM (mn RAC units)
4.8
2.5
3.0
3.8
6.1
1.0
1.2
1.6
1.8
2.1
2.3
Source: MOFSL, Amber prospectus
19 October 2020
3
 Motilal Oswal Financial Services
Capital Goods | Update
Exhibit 9:
Market share of OEM/ODM has steadily increased
over FY15–20
OEM/ODM market share (%)
34.0
32.7
30.8
29.4
32.3
34.7
Exhibit 10:
Top 5–6 brands have ~80% market share, with
the other 20% shared by rest
Others,
20%
Top 6, 80%
Source: MOFSL, Amber prospectus
Source: MOFSL, Industry, Top 6: Voltas, LG, Daikin, Hitachi, Lloyd,
Blue Star
Exhibit 11:
Capacity across various OEM/ODM manufacturers
Company
Amber
PG Electroplast
Capacity (m units)
4.0
0.9
Remarks
Per shift (~8 hours)
Source: MOFSL, Amber prospectus, Industry
Exhibit 12:
Peer comparison table
Company name
Blue Star
Havells
Voltas
MCap CMP Target price
(INR b) (INR)
60
624
560
442
228
706
688
685
710
Rating
Neutral
Neutral
Buy
FY20
40.8
60.3
41.1
PE (x)
FY21E FY22E
NA
38.0
70.4
58.0
50.0
37.2
EV/EBITDA (x)
FY20 FY21E FY22E
21.8
40.8
19.1
42.0
33.0
41.8
49.8
31.5
29.6
RoE (%)
FY20 FY21E FY22E
18.8
3.3
18.5
17.0
12.9
13.3
8.6
16.8
12.3
Source: MOFSL, Company, Bloomberg
Amber Enterprises concall takeaways
Ban on Room ACs with refrigerants:
~30% of RAC (~4000crs) are being imported. 75–80% comprises refrigerant-filled
units (ODUs) and the balance IDUs.
Over the last couple of years, the market has been moving toward inverter ACs,
which requires IDUs and ODUs to be closely synced.
It would be practically difficult for OEMs to import IDU and get ODUs
manufactured locally. Hence, this adds to Amber’s advantage.
This is a well-thought-out notification, which puts constraints on FTA imports
too.
The cost of logistic and gasification if imports are done without refrigerants
would stand at INR800–1000.
Industry imports:
75–80% of total imports are inverter ACs (CBUs), with a small portion being
window ACs and the remaining being indoor units.
~INR40b of goods is imported, of which 75–80% are with refrigerants; hence,
this is broadly the addressable market for Amber. However, customers are also
pondering over their respective strategies after the announcement of the ban.
Hence, a number cannot be deduced at this point.
19 October 2020
4
 Motilal Oswal Financial Services
Capital Goods | Update
A slight dip was seen in imports when the government increased import duty
from 10% to 20% (2018). However, thereafter, imports began from ASEAN
countries (Thailand), which had an FTA agreement with India. Thailand
accounted for ~40% of AC imports post 2018.
Some years back 60–70% of IDUs used to be imported; this number has
reduced, and CBU imports are mainly observed now.
Amber has shifted its strategy to component supplies. It has 24% market share
in finished goods and is a dominant player in the Components space. It is further
strengthening its Components ecosystem.
Amber’s capacity:
It has sufficient capacity to cater to this shift.
Greenfield capex – The Pune facility would be operational by 4QFY22, while the
South India plant would be operational by 1QFY23.
The company has a capacity of 4m to date and clocked 3m in volumes in FY20.
Capacity buildup of assembly lines can be done on short notice.
The company has completely backward-integrated plants in Dehradun, Jhajjar,
and Pune, and is further expanding capacity in Pune.
It has been operating assembly lines only on a single-shift basis. These could be
converted to double shifts.
On metal components: It had an industry-wide meeting with the largest
aluminum player; it plans to expand capacity and make sufficient material
available in India by next year.
The 7m AC market is expected to grow to 24m (over the next 7–8 years’ time).
This would aid growth in components as well as exports. Amber would not
invest in capacity if it is not ROCE-accretive.
ODM manufacturing:
The Top 5 customers contribute 40–50% of total imports.
ODM manufacturing has moved to 40% of the industry. This is expected to
increase with the latest notification. It was ~16% some years back, but moved to
32% in 2018. It is now at 40% and is predicted to move to ~50% by 2023.
The total Bill of Materials (BOM) for the AC industry stands at ~INR170b (2019).
After adjusting for ~35% for logistics, ad spends, etc., the market size totals
~INR110b. Furthermore, on reducing 25% cost of compressors – which is a pass-
through for Amber – the final BOM opportunity for Amber stands at ~INR80b.
INR40b of imports are CBUs, while INR60–65b is components (RM included).
The total imports in the AC industry are ~INR100b.
Utilization of funds of recently concluded QIP (~INR23b):
INR3.7–3.75b is earmarked for greenfield capex for two plants – one at Supa
(Pune) and a plant in South India.
INR550m has been used for the acquisition of a balance stake in Sidwal.
Balance funds would be utilized for capex in subsidiaries, debt reduction, and
working capital requirements.
19 October 2020
5
 Motilal Oswal Financial Services
Capital Goods | Update
NOTES
19 October 2020
6
 Motilal Oswal Financial Services
Capital Goods | Update
Explanation of Investment Rating
Investment Rating
Expected return (over 12-month)
BUY
>=15%
SELL
< - 10%
NEUTRAL
< - 10 % to 15%
UNDER REVIEW
Rating may undergo a change
NOT RATED
We have forward looking estimates for the stock but we refrain from assigning recommendation
*In case the recommendation given by the Research Analyst is inconsistent with the investment rating legend for a continuous period of 30 days, the Research Analyst shall within
following 30 days take appropriate measures to make the recommendation consistent with the investment rating legend.
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19 October 2020
7
 Motilal Oswal Financial Services
Capital Goods | Update
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directly or indirectly, to any other person or published, copied, in whole or in part, for any purpose. This report is not directed or intended for distribution to, or use by, any person or
entity who is a citizen or resident of or located in any locality, state, country or other jurisdiction, where such distribution, publication, availability or use would be contrary to law,
regulation or which would subject MOFSL to any registration or licensing requirement within such jurisdiction. The securities described herein may or may not be eligible for sale in
all jurisdictions or to certain category of investors. Persons in whose possession this document may come are required to inform themselves of and to observe such restriction.
Neither the Firm, not its directors, employees, agents or representatives shall be liable for any damages whether direct or indirect, incidental, special or consequential including lost
revenue or lost profits that may arise from or in connection with the use of the information.
The person accessing this information specifically agrees to exempt MOFSL or any of its
affiliates or employees from, any and all responsibility/liability arising from such misuse and agrees not to hold MOFSL or any of its affiliates or employees responsible for any such
misuse and further agrees to hold MOFSL or any of its affiliates or employees free and harmless from all losses, costs, damages,
expenses that may be suffered by the person
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Registered Office Address: Motilal Oswal Tower, Rahimtullah Sayani Road, Opposite Parel ST Depot, Prabhadevi, Mumbai-400025; Tel No.: 022 71934200/ 022-71934263;
Website
www.motilaloswal.com.CIN
no.: L67190MH2005PLC153397.Correspondence Office Address: Palm Spring Centre, 2nd Floor, Palm Court Complex, New Link Road,
Malad(West), Mumbai- 400 064. Tel No: 022 7188 1000.
Registration Nos.: Motilal Oswal Financial Services Limited (MOFSL)*: INZ000158836(BSE/NSE/MCX/NCDEX); CDSL and NSDL: IN-DP-16-2015; Research Analyst:
INH000000412. AMFI: ARN - 146822; Investment Adviser: INA000007100; Insurance Corporate Agent: CA0579;PMS:INP000006712. Motilal Oswal Asset Management Company
Ltd. (MOAMC): PMS (Registration No.: INP000000670); PMS and Mutual Funds are offered through MOAMC which is group company of MOFSL. Motilal Oswal Wealth
Management Ltd. (MOWML): PMS (Registration No.: INP000004409) is offered through MOWML, which is a group company of MOFSL. Motilal Oswal Financial Services Limited is
a distributor of Mutual Funds, PMS, Fixed Deposit, Bond, NCDs,Insurance Products and IPOs.Real Estate is offered through Motilal Oswal Real Estate Investment Advisors II Pvt.
Ltd. which is a group company of MOFSL. Private Equity is offered through Motilal Oswal Private Equity Investment Advisors Pvt. Ltd which is a group company of MOFSL.
Research & Advisory services is backed by proper research. Please read the Risk Disclosure Document prescribed by the Stock Exchanges carefully before investing. There is no
assurance or guarantee of the returns. Investment in securities market is subject to market risk, read all the related documents carefully before investing. Details of Compliance
Officer: Name: Neeraj Agarwal, Email ID: na@motilaloswal.com, Contact No.:022-71881085.
* MOSL has been amalgamated with Motilal Oswal Financial Services Limited (MOFSL) w.e.f August 21, 2018 pursuant to order dated July 30, 2018 issued by Hon'ble National
Company Law Tribunal, Mumbai Bench.
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