SECTOR: AUTOMOBILES
Swaraj Engines Ltd.
STOCK INFO.
BLOOMBERG
BSE Sensex: 17,605
S&P CNX: 5,326
SWE.IN
REUTERS CODE
6 February 2012
Initiating Coverage
(Rs CRORES)
ACCUMULATE
Rs430
SWAR.BO
Y/E MARCH
FY11A
FY12E
FY13E
We recommend to ACCUMULATE Swaraj Engines Ltd. (SEL)
with a price target of
Rs
625- 13xFY13E EPS.
INVESTMENT ARGUMENTS:
Driving M&M's tractor business
Adding capacity to meet growth needs
Strong cash flow to fund capex & rising dividends
Debt-free with >25% of mcap in cash and cash equivalents
GROWTH DRIVERS
Driving M&M's tractor business:
Swaraj Engines's engines meet
the requirement of M&M's "Swaraj" branded tractor. There are more
than 4,50,000 tractors in India with SEL's engines. In FY11, SEL
supplied 47,413 engines - 22% share of M&M's engine requirements.
For the last three year's, SEL's share of M&M's engine requirement
has been between 22% and 24%.
Adding capacity to meet growth needs:
SEL's capacity at FY11
end stood at 42,000 engines on a double shift basis with production at
more than 48,000 engines. Debottlenecking of capacity to 60,000 by
FY12 end and to 75,000 by 2QFY13 will help meet M&M's
requirement for 2-3 years based on our growth estimates for M&M's
tractor business at 15% in FY12E and 10% in FY13E .
Strong cash flows to fund capex requirements:
SEL plans to raise
capacity to 75,000 units with an investment of
Rs94
cr. We estimates
combined operating cash flow for FY12 and FY13 at
Rs109
cr. This
coupled with
Rs22
cr of investment income overFY12-FY13 meets the
cash outgo for capex and dividend payout of 32-33% for FY 12 and
FY13 with total dividend payout (including tax) at
Rs36
cr.
Debt free with 25% of market-cap as cash and cash equivalents:
SEL has been debt free since FY06 and low capex and strong cash
flows have aided build-up of cash and cash equivalents in the balance
sheet to
Rs108
per share at FY11 end. Despite almost 25% of market-
cap as cash and equivalents, ROE for Swaraj engines is likely to be
remain close to the 30% range. A higher payout than assumed by us
or growth higher than our conservative growth will lead to higher ROE.
Valuations & View:
Swaraj Engines is available at a 20% discount to
historical valuations on a trailing twelve month basis despite ROE being
20% higher than the historical average of 25%. We attribute this to
weak market sentiments and lower growth in FY13E as compared to
the 45% earnings CAGR over the last 3 years. We expect valuations
to improve with the rise in dividends, given current yield of 3.0% for
FY13. Given limited valuations, we recommend to ACCUMULATE
for a target price of
Rs625
based on average valuations.
Net sales
EBITDA
RPAT
BV/Share (Rs)
Adj. EPS (Rs)
EPS growth (%)
P/E (x)
P/BV (x)
EV/EBITDA (x)
Div yld (x)
ROE (%)
RoCE (%)
282
60
37
98.8
35.3
20%
12.2
3.5
6.7
2.3%
32%
46%
445
81
52
150.3
41.8
18%
10.3
2.9
5.7
2.8%
31%
45%
511
93
57
181.2
46.0
10%
9.3
2.4
4.9
3.0%
28%
41%
STOCK DATA
52-W High/Low Range (Rs)
Major Shareholders (as of Dec 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 (%)
Shares Outstanding (cr)
Market Cap. (Rs cr)
Market Cap. (US$ m)
Past 3 yrs Sales Growth (%)
Past 3 yrs NP Growth (%)
558/349
50.6
15.8
33.6
7000
0.32
-5/ -10 / 0
+5/ -8 /-2
1.2
534.1
10.9
30%
35%
Maximum Buy Price :
Rs
Rs450
Ravi Shenoy
(ravi.shenoy@MotilalOswal.com); Tel: +91 22 30896865

Swaraj Engines Ltd.
CONCERNS
Dependence on Agriculture :
Tractors are purchased by farmers on credit from banks.
The credit rating of a farmer depends upon land holding and earnings potential of the land.
Any decline in Agriculture production or prices of crops reduces the earnings of farmers
and hence impacts repayment to banks. This, also, causes negative sentiments in the
farming community and impacts demand for tractors and hence Swaraj Engines' product.
Low liquidity:
Average traded volumes for 6 months on both NSE and BSE put together
is 7000 shares. There are 1.24 cr issued shares of which 51% are held by promoters and
30% with retail and high-networth investors. Most investors in this share are long-term
and hence liquidity is limited. An investor desirous of buying or selling large quantities will
impact the price significantly. Investors need to, therefore, accumulate the shares gradually.
BACKGROUND
Swaraj Engines was set up as a Joint venture between Punjab Tractors and Kirloskar
Engines to manufacture engines for Swaraj Tractors Ltd. Swaraj Tractor has been taken
over and merged with Mahindra and Mahindra Ltd. As a result, M&M holds 33% of
SEL's equity with 17% held by Kirloskar Industries Ltd.
SEl supplies engines from 20HP to 50HP to "Swaraj" branded tractors of M&M. It, also,
manufactures engine components for the erstwhile Swaraj Maza Ltd i.e. SML Isuzu.
FINANCIALS AND RECENT RESULTS
Revenues, EBITDA and net income in the quarter-ended Dec 2011 grew 28%, 17% and
24% respectively y/y. Volumes continue to be strong with a 16% growth. Further, volumes
on an annualized basis imply a 57,000+ production close to 60,000 capacity that the company
plans to have by Mar-12. Margins have declined as raw material price has risen sharply
on account of higher iron ore prices due to supply crunch. This should get addressed once
current bottlenecks are addressed and as inflation is passed onto the consumer - M&M.
Quarterly Performance
Rs
CRORES
QE DEC-10
QE SEP-11
QE DEC-11
% Y/Y
% Y/Y
Engine Volumes
Revenue
Expenditure
EBITDA (excl. Other income)
Other Income
Interest
Depreciation
Profit before tax
Tax
RPAT
EBIDTA (%)
Tax rate (%)
12294
92.3
76.6
15.7
0.7
-1.2
1.2
16.4
5.1
11.3
17.0
31.1
12839
102.9
87.6
15.2
0.8
-2.0
1.0
17.0
5.2
11.8
14.8
30.8
14273
117.8
99.4
18.4
0.9
-2.1
1.0
20.4
6.3
14.1
15.6
31.0
16
28
30
17
37
76
-11
24
24
24
11
14
13
21
11
9
4
20
21
20
6 February 2012
2

Swaraj Engines Ltd.
IVRCL: Financials and Valuation
Swaraj Engines Ltd. - Financials & Valuation
INCOME STATEMENT
Y/E MARCH
(Consolidated)
2009A
2010A
(
Rs
CRORE)
2011A 2012E
2013E
RATIOS
Y/E MARCH
2009A
2010A 2011A
2012E 2013E
Net Sales
growth (%)
Other Income
Total Income
Change in stock
Raw material
Staff Costs
Other Expenses
Total Expenditure
EBITDA
% of Net Sales
Depreciation/Amortization
Finance Charges
PBT
Tax
PAT
growth (%)
PAT MARGIN
BALANCE SHEET
Y/E MARCH
208
66
5
213
(2)
158
11
9
176
37
18
5
0
32
11
21
48
10
282
36
10
292
(3)
208
14
13
233
60
21
5
0
55
17
37
76
13
361
28
8
369
(5)
273
17
14
300
69
19
4
0
64
20
44
18
12
445
23
11
456
0
339
19
16
375
81
18
4
0
76
24
52
18
11
511
15
12
522
0
388
22
19
429
93
18
9
0
84
27
57
10
11
Adjusted EPS
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
Leverage (x)
Debt/Equity (x)
17.1
49
20.9
78.1
5.0
34
29.4 35.3
72
20
33.3 38.9
98.8 122.6
8.0 10.0
32
33
41.8 46.0
18
10
45.4 53.4
150.3 181.2
12.0 13.0
34
33
25.1
20.6
5.5
12.9
2.3
1.2
24
34
0.0
14.6
12.9
4.4
8.0
1.7
1.9
33
48
0.0
12.2
11.1
3.5
6.7
1.3
2.3
32
46
0.0
10.3
9.5
2.9
5.7
1.0
2.8
31
45
0.0
9.3
8.0
2.4
4.9
0.9
3.0
28
41
0.0
(Consolidated)
2009A
2010A 2011A
(Rs CRORE)
Rs
2012E 2013E
CASH FLOW STATEMENT
(Consolidated)
2009A
2010A 2011A
(Rs CRORE)
Rs
2012E 2013E
Y/E MARCH
Equity Share Capital
Preference Share Capital
Reserves
Shareholders' Funds
Debt
Net deferred tax
Source of Funds
Net Block
Capital WIP
Investments
Current Assets
Inventories
Sundry Debtors
Cash and Bank Balances
Loans and Advances
Other Current Assets
Current Liabilities & Provisions
Net current assets
APPLICATION OF FUNDS
12
0
85
97
0
4
101
26
0
20
79
13
5
56
5
0
25
54
101
12
0
110
123
0
3
125
23
1
58
86
20
4
56
6
0
42
44
125
12
0
140
152
0
2
154
24
2
58
128
35
8
76
8
0
58
70
154
12
0
174
187
0
1
188
70
2
58
129
37
10
74
8
0
71
58
188
12
0
213
225
0
0
225
104
2
58
139
39
10
82
8
0
79
61
225
PBT before EO items
Add :
Interest
(Inc)/Dec in WC
Others
CF from Operating activities
(Inc)/Dec in Fixed assets
Others
CF from Investing activities
Inc/(Dec) in debt
Dividend paid
Less: Interest paid
Others
CF from financing activities
Inc/(Dec) in cash
Add: Beginning balance
Closing Balance
Depreciation
32
5
0
13
(18)
32
(1)
1
0
0
(7)
(0)
1
(6)
25
31
56
55
5
0
10
(33)
37
(2)
(27)
(29)
0
(7)
(0)
(0)
(7)
1
56
56
64
4
0
(6)
(32)
31
(7)
8
1
0
(12)
(0)
0
(12)
20
56
76
76
4
0
7
52
84
9
0
4
58
(36) (39)
(50) (44)
11
12
(39) (33)
0
0
0
0
0
0
(15) (17)
(15) (17)
(2)
76
74
8
74
82
6 February 2012
3

Swaraj Engines Ltd.
Swaraj Engines Ltd. Valuation Chart (Historical EV/EBITDA)
35
30
25
20
15
10
5
0
Hist PE
Av PE
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Swaraj Engines Ltd.
No
No
No
No
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