2 February 2025
Sector: Capital Goods
Capital Goods
Revised
Companies
L&T
ABB India
Siemens
Hitachi Energy
BEL
Thermax
Cummins India
KEC
KOEL
KPIL
Triveni Turbine
Zen Tech
TP
4,100
7,200
6,300
10,500
360
3,500
4,100
910
1,340
1,360
780
2,400
Rating
BUY
BUY
NEUTRAL
SELL
BUY
SELL
BUY
NEUTRAL
BUY
BUY
BUY
BUY
Time to be selective
Shifting priorities
With a weaker capex growth of 7.3% for FY25RE and 10% growth for FY26BE, we
believe the industrial sector will face challenges in growing inflows at the same pace as
it did until now when capex growth was 30% during FY21-24. This 10% capex growth for
FY26BE is also largely driven by higher allocations to other areas, such as innovation
schemes, while allocations for roads and railways have remained flat for FY26BE. We,
thus, believe that it would be prudent to be selective now for the capital goods sector,
focusing on companies that are relatively less impacted by slower growth in
government capex or have created alternate growth areas that can, to some extent,
offset the impact of slow government spending. We align our valuation multiples to
bake in lower valuations due to lower government capex and lower-than-expected
private capex so far. We downgrade Hitachi Energy and Thermax to SELL, and Siemens
to NEUTRAL. We continue to remain positive on areas such as power T&D, defense,
data centers, and electronics, and would prefer L&T, ABB, and Cummins in the large-cap
industrial space and Bharat Electronics in the defense space.
Sector view: Selective stance now
Though we believe that the underlying thesis on capex, particularly in power
T&D, renewables, defense, and high-growth areas such as data centers,
electronics, semiconductors, PLI-led capex, and battery storage
continues to
stay but with lower-than-expected overall capex growth of 10% YoY for FY26,
we do perceive risks to our assumptions on order inflows for the industrial
sector. Additionally, with private capex across base industries yet to show
signs of meaningful improvement, near-term support for lower-than-
expected government capex allocation is not visible.
Among our coverage universe, companies with high exposure to railways,
water, road construction, and private capex are likely to be more impacted
by lower order inflows over the next 1-2 years. In contrast, companies
focused more on power T&D, renewables, defense, and high-growth areas
will be relatively better placed.
Given this scenario, we would now be selective in our view on the capital
goods sector, with a more positive bias towards players with a diversified mix
towards higher-growth areas as well as those involved in defense
indigenization. We align our
valuation
multiples to bake in lower valuations
due to lower government capex and lower-than-expected capex so far in the
private sector. We would prefer L&T, ABB, and Cummins in the large-cap
industrial space and BEL in the defense space.
Major announcements in the budget for the sector
In the Union Budget 2025-26, the government has maintained its total capex
outlay at INR11.2t, largely the same as in FY25BE. However, FY25 capex has been
revised downward to INR10.2t. The allocation under key heads such as Railways
(INR2.5t) and Roads (INR2.7t) remained flat vs. the revised estimate for FY25,
while the capital allocation for Defense saw a notable hike of 13% to INR1.8t. Key
announcements included asset monetization over 2025-30 to raise funds worth
INR10t, the continuation of interest-free loans to states for capital investments,
incentives for shipbuilding, nuclear energy, and power sector reforms.
Research analyst –
Teena Virmani
(Teena.Virmani@MotilalOswal.com)
Harsh Tewaney
(Harsh.Tewaney@MotilalOswal.com) |
Prerit Jain
(Prerit.Jain@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
Key exhibits
Exhibit 1: Major announcements in the Budget for the sector
Area
Key proposal
The capital allocation was flat at INR11.2t for FY26 vs. INR11.1t in FY25BE. FY25 estimates
Capital Allocation
were revised downward to INR10.2t.
State – Interest-free
Continuation of 50-year interest-free loans for capex to state governments worth
Loans
INR1.5t.
Allocation for Defense
The capital outlay for Defense has been hiked to INR1.8t for FY26 vs. INR1.6t in FY25RE.
Railway capital allocation is maintained at INR2.52t for FY26, flat vs. FY25RE. However,
Allocation for Railways
physical targets have been raised for coaches (9,423) and wagons (38,000). Metro
projects received a higher allocation of INR312b for FY26 vs. INR247b in FY25RE.
Capital allocation for roads and bridges is maintained at INR2.7t for FY26, flat vs. FY25RE
Allocation for Roads
allocation.
Development of ~100GW of nuclear energy capacity by 2047. A dedicated fund worth
Emphasis on Nuclear
INR200b (Nuclear Energy Mission) for R&D on Small Modular Reactors (SMRs). At least
Energy
five indigenously developed SMRs to be operational by 2033.
Shipbuilding clusters will be facilitated to increase the range, categories, and capacities of
Promotion of
ships. Shipbuilding Financial Assistance Policy will be revamped to address cost
Shipbuilding
disadvantages.
Incentives for electricity distribution reforms and augmentation of intra-state
Power Sector Reforms
transmission capacity.
Asset Monetization Plan 2025-30 launched to plow back capital of INR10t in new
Asset Monetization
projects.
Spending on Jal Jeevan Mission was limited in FY25; it has seen a higher allocation of
Jal Jeevan Mission
INR670b for FY26.
Impact
Neutral
Neutral
Positive
Neutral
Neutral
Positive
Positive
Positive
Positive
Positive
Source: Union Budget
Exhibit 2: Capital Goods two-year forward P/E
P/E (x)
Min (x)
44.0
36.0
28.0
20.0
12.0
30.4
25.1
19.8
15.2
Avg (x)
+1SD
Max (x)
-1SD
39.7
34.8
Exhibit 3: Capital Goods two-year forward EV/EBITDA
EV / EBITDA (x)
Max (x)
32.0
26.1
26.0
20.0
14.0
8.0
20.5
16.9
13.2
9.7
22.9
Avg (x)
Min (x)
Source: Company, MOFSL
Source: Company, MOFSL
2 February 2025
2
 Motilal Oswal Financial Services
Capital Goods
Exhibit 4: Changes in valuation
Earlier
Companies
CMP
TP
Rating
Val
Multiple
30x
TP
New
Val Comments
Multiple
Weaker government capex can weigh on order
inflow assumptions for L&T. However, the company
BUY
28x
is simultaneously targeting opportunities in other
geographies too to tide over slower capex growth.
We expect ABB to be relatively better placed than
others, given its higher exposure to high-growth
segments such as data centers, renewables, and
BUY
60x
electronics. Reduction in its valuation multiple takes
into account its exposure to government-related
capex segments.
The company’s selective stance on transmission,
slow pickup in railways, and lower visibility on
NEUTRAL
55x
growth in other non-T&D segments could keep
inflows weak.
There is limited room for disappointment in earnings
as valuations are quite high. Though Hitachi is
SELL
48x
exposed to the high-growth power T&D segment, its
exposure to railways may impact inflows to some
extent.
Defense spending is expected to move up in FY26
BUY
35x
and, hence, our view remains unchanged for BEL.
SELL
42x
Lower-than-expected revival in private capex.
Most segments of Cummins are dependent on high-
growth areas and, hence, Cummins is better placed
BUY
42x
even if capex growth is lower. Our lower multiple
takes into account the impact of flat spending on
roads/rail on the industrial and powergen segments.
The reduction in valuation multiple takes into
NEUTRAL
20x
account the exposure to water, railways, and
transportation.
The reduction in valuation multiple is in line with
BUY
25x
Cummins’ valuation multiple reduction.
The reduction in valuation multiple takes into
BUY
17x
account the exposure to water, railways, and
transportation.
The export portfolio is currently more than 60% of
BUY
42x
the order book and hedges the company against a
slowdown in domestic private capex.
Lower-than-expected inflows so far could weigh on
BUY
35x
the future financials of Zen.
Source: MOFSL
Rating
L&T
3,448
4,300
BUY
4,100
ABB India
5,500
8,500
BUY
70x
7,200
Siemens
5,748
7,500
BUY
65x
6,300
Hitachi Energy 12,206 13,300
NEUTRAL
62x
10,500
BEL
Thermax
282
3,876
360
4,400
BUY
NEUTRAL
35x
50x
360
3,500
Cummins India 2,797
4,250
BUY
45x
4,100
KEC
KOEL
KPIL
827
873
1,028
1,050
1,540
1,500
NEUTRAL
BUY
BUY
22x
29x
19x
910
1,340
1,360
Triveni Turbine 660
Zen Tech
1,795
880
2,750
BUY
BUY
48x
40x
780
2,400
Investment in securities market are subject to market risks. Read all the related documents carefully before investing.
2 February 2025
3
 Motilal Oswal Financial Services
Capital Goods
NOTES
2 February 2025
4
 Motilal Oswal Financial Services
Capital Goods
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 be within following 30 days take
appropriate measures to make the recommendation consistent with the investment rating legend.
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2 February 2025
5
 Motilal Oswal Financial Services
Capital Goods
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6