SECTOR: CONSUMER
VST Industries Ltd
STOCK INFO.
BLOOMBERG
BSE Sensex :16451.47
S&P CNX :4955.80
VST@IN
REUTERS CODE
19 January2012
Initiating Coverage
(Rs CRORES)
Accumulate
Rs1230
VSTI.BO
Y/E MARCH
FY11A
FY12E
FY13E
Recommend to ACCUMULATE VST Industries with 1 Year
price target of
Rs
1600 at 16.2xFY13E EPS.
INVESTMENT ARGUMENT:
Net sales
EBITDA
RPAT
BV/Share (Rs)
Adj. EPS (Rs)
EPS growth (%)
P/E (x)
P/BV (x)
EV/EBITDA (x)
Div yld (%)
ROE (%)
RoCE (%)
KEY FINANCIALS
Shares Outstanding (cr)
Market Cap. (Rs cr)
Market Cap. (US$ m)
578
160
95
171
58
47
21
7
12
3.7
35
56
711
225
138
185
90
54
14
7
8
5.3
50
75
765
250
152
196
99
10
13
6
7
6.1
52
77
1.5
1899
420
19%
17%
Past 3 yrs Sales Growth (%)
Past 3 yrs NP Growth (%)
STOCK DATA
52-W High/Low Range (Rs)
Major Shareholders (as of Sep 2011)
Promoter
Institutions
Public & Others
Average Daily Turnover(6 months)
Volume
Value (Rs cr)
1/6/12 Month Rel. Performance (%)
1/6/12 Month Abs. Performance (%)
1483/570
32
15
53
27268
3.41
6/17/107
13/6/95
Maximum Buy Price :
Rs
Rs1300
* Second largest player in Indian cigarette market by sales
* Shift from non-filter to filter cigarette improved realization
* Strong growth in leaf tobacco exports
Second Largest Player :
VST Industries is the second largest player
in Indian Cigarette industry by sales. ITC has a market share of ~78%
while VST Ind. and Godfrey Phillips account for ~8% each. Balance
is made up by imports, unorganised sector & smaller players. VST
has positioned itself as the lowest cost filter cigarette provider with
market presence in south, south central, UP, north-east states.
Shift from non-filtered to filtered stands complete:
GoI increased
excise on non - filter segment, which forced non - filter players to shift
to filter segment.VST shifted its product portfolio in favour of filter
cigarettes (95% of total volume) and grew volumes and price at CAGR
of 8% and 12% respectively since 2009 vs flat volumes for ITC. Steep
increase in excise duties on cigarette over the years has impacted
volume growth but net realization of large players have continued to
move up, which compensated for flat volumes over the last 5 years
for the industry as a whole.
Increased traction in premium products will be margin accretive:
The industry growth is faster in premium segment vs mass & mid
segment. VST's premium brands witnessed volume growth of 30%+
in FY11 and now account for 33% of its volume resulting in higher
realization besides giving phillip to volumes.
Exports present a promising opportunity:
VST exports leaf
tobacco from India and accounts for 26% of its sales. During 2005-10
peiod, tobacco export from India has shown CAGR of 30%.VST's
export has also trebled in last 4 years to
Rs150
Cr. It presents a promising
opportunity and will be a good earnings driver.
Valuations and View:
VST is quoting at a P/E of 13.7x /12.5x on
FY12E/FY13E EPS. Its return ratios are ~50% with unleveraged
Balance Sheet and ~5% dividend yield. There are upside risks to our
conservative volume growth estimates of 2% in FY13E, which we
have estimated due to expectation of excise duty hikes in budget. In
the case of moderate or no hike volume growth may surprise positively.
Recommend
ACCUMULATE
on VST Industries with a 1 Year target
price of
Rs1600
(16xFY13E EPS, discount of 30% to ITC's valuations)
Rakesh Tarway
(rakesh.tarway@motilaloswal.com);Tel:+912230896679
Amit Bhadang
(amitbhadang@motilaloswal.com);Tel:+912230896768

VST Industries Ltd
ABOUT THE COMPANY
VST (the erstwhile Vazir Sultan Tobacco Company) was incorporated in 1930 at Hyderabad, AP,
and has a factory at Secunderabad, AP. It has a collaboration with the BAT Group, UK, which holds
a 32.16% stake in the company. VST's Plant Location is at Azamabad in Hyderabad. Prominent
brands are Charminar, Charminar Special Extra Filter, Charms Smooth Virginia, Charms Virginia
Filter and Moments.
CONCERNS
Challenges from Illegal trade:
Cigarettes account for ~15% of tobacco consumption in India and
just 5.7% of Indian adults smoke cigarettes as against 35% consuming tobacco. The biggest concern
for the industry is the increasing illegal trade in cigarettes, which now accounts for 16% of industry
volumes as against 8% last year and 5% two years ago. India is now ranked sixth worldwide in illicit
cigarette trade with a growth rate of 58% over 2004-09.
Volatility in Leaf tobacco prices and increasing competition:
Leaf tobacco prices in international
markets are volatile and are dependent on demand and supply. Competition is also intensifying in leaf
tobacco exports, which can hamper margins in this business.
RECENT RESULTS:
RS. CR.
QE DEC-10
QE SEP-11
QE DEC-11
% Y/Y
% Q/Q
Revenue
Expenditure
EBITDA (excl. Other income)
Other Income
Interest
Depreciation
Profit before tax
Tax
RPAT
EPS
EBIDTA%
Tax rate %
137.4
97.3
40.1
3.0
0.0
4.9
38.2
12.2
26.1
16.9
29.2%
31.8%
165.4
117.5
47.8
6.3
-0.3
5.0
49.5
15.9
33.6
21.8
28.9%
32.1%
172.9
114.6
58.3
2.6
-0.3
5.4
55.8
17.8
38.0
24.6
33.7%
31.9%
26%
18%
45%
-13%
-
12%
46%
46%
46%
46%
5%
-3%
22%
-59%
10%
13%
12%
13%
13%
VALUATIONS
20.0
18.0
16.0
14.0
12.0
10.0
8.0
6.0
4.0
2.0
0.0
P/E
Median P/E
19 January2012
2

VST Industries Ltd
IVRCL: Financials and Valuation
VST Industries Ltd - Financials & Valuation
INCOME STATEMENT
Y/E MARCH
2009A
2010A
(Rs CRORES)
Rs
2011A 2012E
2013E
RATIOS
Y/E MARCH
2009A
2010A 2011A
2012E 2013E
Net Sales
growth (%)
Other Income
Total Income
Staff Costs
Raw material cost
Other Expenses
Total Expenditure
EBITDA
% of net Sales
Depreciation/Amortization
Finance Charges
PBT
- TAX
- Minority Interest
PAT
growth (%)
PAT MARGIN
380
12
35
416
44
181
88
313
102
17.6
16
0
86
25
0
62
6
15
471
24
33
505
64
262
75
401
103
14.9
18
0
86
23
0
62
0
12
578
23
23
602
54
285
103
442
160
23.6
24
0
135
40
0
95
53
16
711
23
20
731
59
320
127
505
225
28.9
28
0
197
59
0
138
46
19
765
8
30
795
65
344
136
545
250
28.7
33
0
217
65
0
152
10
19
EPS (Rs)
Rs
Growth (%)
Cash EPS
Book Value
DPS
Payout (Incl. Div. Tax)(%)
Valuation (x)
P/E
Cash P/E
Price/Book Value
EV/EBITDA
EV/Sales
Div. Yld (%)
Return Ratios (%)
RoE
RoCE
NPM
Leverage
Debt/Equity (x)
28
-20
39
155
30
124
40
40
51
160
30
88
58
47
74
171
45
90
90
54
108
185
65
85
99
10
120
196
75
89
43
32
8
18
5
2
19
38
10
0
31
24
8
18
4
2
25
37
20
0
21
17
7
12
3
4
35
56
19
0
14
11
7
8
3
5
50
76
20
0
12
10
6
7
2
6
52
78
21
0
BALANCE SHEET
Y/E MARCH
2009A
2010A 2011A
(
Rs
CRORES)
2012E 2013E
CASH FLOW STATEMENT
Y/E MARCH
2009A
2010A 2011A
(Rs CRORES)
Rs
2012E 2013E
Equity Share Capital
Preference Share Capital
Reserves
Shareholders' Funds
Debt
Net deferred tax
Source of Funds
Gross Block
Less : Accum. Depreciation
Net Block
Capital WIP
Investments
Current Assets
15
0
224
239
0
-9
231
249
124
125
5
193
166
15
0
232
247
0
-13
235
271
139
133
7
190
215
179
15
6
15
0
310
-95
45
15
0
249
264
0
-14
251
304
151
152
7
171
294
236
13
29
17
0
374
-80
80
15
0
270
285
0
-14
272
351
180
171
0
171
364
290
16
42
17
0
435
-70
272
15
0
287
302
0
-14
288
401
212
188
0
171
404
312
17
59
17
0
475
-71
288
PBT before EO items
Add :
Depreciation
Inventories
(Inc)/Dec in WC
Others
CF from Operating activities
(Inc)/Dec in Fixed assets
Others
CF from Investing activities
Inc/(Dec) in Equity
Inc/(Dec) in debt
Dividend paid
Less: Interest paid
Others
CF from financing activities
Inc/(Dec) in cash
Add: Beginning balance
Closing Balance
Working Capital Changes:
86
16
-1
-38
-42
21
-25
8
25
0
-1
-36
0
0
-37
9
5
14
86
18
-2
3
-52
53
-27
6
-5
0
0
-54
0
0
-55
-7
14
6
135
24
-2
-19
-54
85
-43
7
-8
0
0
-54
0
0
-54
23
6
29
197
28
0
-27
-78
121
-40
2
-38
0
0
-69
0
0
-69
13
29
42
217
33
0
1
-86
165
-50
2
-48
0
0
-100
0
0
-100
16
42
59
IInventories
134
Sundry Debtors
5
Cash and Bank Balances
14
Loans and Advances
13
Other Current Assets
0
Current Liabilities & Provisions 259
Net current assets
-93
APPLICATION OF FUNDS
38
19 January2012
3

VST Industries Ltd
For more copies or other information, contact
Retail:
Vijay Kumar Goel
Phone: (91-22) 39825500 Fax: (91-22) 22885038. E-mail: reports@motilaloswal.com
Motilal Oswal Securities Ltd, 3rd Floor, Hoechst House, Nariman Point, Mumbai 400 021
This report is for personal information of the authorized recipient and does not construe to be any investment, legal or taxation advice to you. This research report
does not constitute an offer, invitation or inducement to invest in securities or other investments and Motilal Oswal Securities Limited (hereinafter referred as MOSt)
is not soliciting any action based upon it. This report is not for public distribution and has been furnished to you solely for your information and should not be reproduced
or redistributed to any other person in any form.
Unauthorized disclosure, use, dissemination or copying (either whole or partial) of this information, is prohibited. The person accessing this information specifically
agrees to exempt MOSt or any of its affiliates or employees from, any and all responsibility/liability arising from such misuse and agrees not to hold MOSt or any
of its affiliates or employees responsible for any such misuse and further agrees to hold MOSt or any of its affiliates or employees free and harmless from all losses,
costs, damages, expenses that may be suffered by the person accessing this information due to any errors and delays.
The information contained herein is based on publicly available data or other sources believed to be reliable. While we would endeavour to update the information herein
on reasonable basis, MOSt and/or its affiliates are under no obligation to update the information. Also there may be regulatory, compliance, or other reasons that may
prevent MOSt and/or its affiliates from doing so. MOSt or any of its affiliates or employees shall not be in any way responsible and liable for any loss or damage that
may arise to any person from any inadvertent error in the information contained in this report . MOSt or any of its affiliates or employees do not provide, at any time,
any express or implied warranty of any kind, regarding any matter pertaining to this report, including without limitation the implied warranties of merchantability, fitness
for a particular purpose, and non-infringement. The recipients of this report should rely on their own investigations.
This report is intended for distribution to institutional investors. Recipients who are not institutional investors should seek advice of their independent financial advisor
prior to taking any investment decision based on this report or for any necessary explanation of its contents.
MOSt and/or its affiliates and/or employees may have interests/positions, financial or otherwise in the securities mentioned 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.
Disclosure of Interest Statement
1. Analyst ownership of the stock
2. Group/Directors ownership of the stock
3. Broking relationship with company covered
4. Investment Banking relationship with company covered
VST Industries Ltd
No
No
No
No
Analyst Certification
The views expressed in this research report accurately reflect the personal views of the analyst(s) about the subject securities or issues, and no part of the
compensation of the research analyst(s) was, is, or will be directly or indirectly related to the specific recommendations and views expressed by research analyst(s)
in this report. The research analysts, strategists, or research associates principally responsible for preparation of MOSt research receive compensation based upon
various factors, including quality of research, investor client feedback, stock picking, competitive factors and firm revenues.
Regional Disclosures (outside India):
This report is not directed or intended for distribution to or use by any person or entity resident in a state, country or any jurisdiction, where such distribution,
publication, availability or use would be contrary to law, regulation or which would subject MOSt & its group companies to registration or licensing requirements within
such jurisdictions.
For U.K.
This report is intended for distribution only to persons having professional experience in matters relating to investments as described in Article 19 of the Financial
Services and Markets Act 2000 (Financial Promotion) Order 2005 (referred to as "investment professionals"). This document must not be acted on or relied on by
persons who are not investment professionals. Any investment or investment activity to which this document relates is only available to investment professionals
and will be engaged in only with such persons.
For U.S.
MOSt is not a registered broker-dealer in the United States (U.S.) and, therefore, is not subject to U.S. rules. In reliance on the exemption from registration provided
by Rule 15a-6 of the U.S. Securities Exchange Act of 1934, as amended (the "Exchange Act") and interpretations thereof by the U.S. Securities and Exchange
Commission ("SEC") in order to conduct business with Institutional Investors based in the U.S., Motilal Oswal has entered into a chaperoning agreement with a U.S.
registered broker-dealer, Marco Polo Securities Inc. ("Marco Polo").
This report is intended for distribution only to "Major Institutional Investors" as defined by Rule 15a-6(b)(4) of the Exchange Act and interpretations thereof by SEC
(henceforth referred to as "major institutional investors"). 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 and will be engaged in only with major institutional
investors.