1 August 2013
Update | Sector: Consumer
Nestle India
BSE Sensex
19,346
S&P CNX
5,742
CMP: INR5,295
TP: INR5,000
Neutral
No change in strategy; weak revenue growth visibility
Cutting estimates and target price; maintain Neutral
Stock Info
Bloomberg
Equity Shares (m)
52-Week Range (INR)
1, 6, 12 Rel. Per (%)
M.Cap. (INR b)
M.Cap. (USD b)
NEST IN
96.4
5,865/4,306
5/14/6
510.5
8.4
Financial Snapshot (INR Billion)
Y/E Dec
2012 2013E 2014E
Net Sales
83.0 94.4 110.3
EBITDA
Adj PAT
EPS (INR)
Growth (%)
BV/Sh. (INR)
RoE (%)
RoCE (%)
P/E (x)
P/BV (x)
18.3
11.0
9.9
71.6
59.6
47.8
29.2
20.8
12.1
10.4
58.9
56.9
43.3
22.6
24.4
14.8
21.8
57.0
62.8
35.5
18.3
114.1 125.9 153.3
186.5 241.2 297.2
We attended Nestle India’s (NEST) analyst meet. Our key takeaways:
Processed Foods opportunity remains attractive:
NEST believes that the
long-term opportunity in Processed Foods (currently at USD30b) remains
attractive, notwithstanding the near-term demand weakness.
Not to chase volumes at the expense of profits:
NEST will not chase
volumes at the expense of profits; to compensate for the loss of profit
margins, even higher sales growth would be required later, the
management believes.
Weeding out LUPs – the right thing to do?:
The management believes that
weeding out low unit packs (LUPs) was the right thing to do – the value
proposition of LUPs was not satisfactory and NEST was not making enough
margins to invest in the brands. We disagree. We believe that in
underpenetrated premium categories, LUPs helped capture threshold
consumers for NEST, driving 21% revenue CAGR over CY07-11.
Beverages category doing well:
The management admitted that excessive
price hikes and underestimating the competitor were key mistakes in Dairy
Whitener, which has been a drag on its Milk & Nutrition segment. In
Chocolates, NEST underperformed Cadbury’s
Perk;
the management
believes competition has given disproportionate discounts. NEST has
recently launched
Alpino
at the INR25/unit price point in 68 towns.
Valuation and view
1HCY13 performance:
Overall domestic volumes grew 1.6%. Volumes
declined 4.9% in Milk & Nutrition, declined 3.3% in Chocolates, grew 6.5%
in Prepared Dishes, and grew 6.5% in Beverages. Portfolio rationalization
impacted these categories by -2%, -4.3%, -4.6% and -2%, respectively.
Growth could be impacted:
NEST’s price-led growth strategy could be a
dampener in an environment of slowing discretionary consumption.
Intensifying competition in its core categories (Cadbury in Chocolates, ITC in
Noodles, ITC and Danone in Dairy) could create roadblocks, unless NEST
refocuses on volume growth. Driving premiumization, while good for the
P&L, could hurt recruitment of new consumers in the absence of LUPs.
Cutting estimates:
We are cutting our estimates by 3-4% as we revise our
revenue assumptions downwards to reflect the weak discretionary
consumption environment. We now estimate 15.3% sales CAGR over CY13-
15 (17.2% earlier) and 15.9% EPS CAGR (19% earlier).
Maintain Neutral:
We believe current valuations of 35.5x CY14E EPS leave
little upside. Maintain
Neutral
with a target price of INR5,000 (33x CY14E
EPS). We would watch for new launches driven by NEST’s expanded
capacities in the near to medium term. Revival in discretionary processed
foods consumption and softening of competitive intensity are key risks.
Shareholding pattern % (Jun-13)
Jun-13 Mar-13 Jun-12
Promoter
Dom. Inst
Foreign
Others
62.8
6.2
13.0
18.0
62.8
6.6
12.4
18.2
62.8
7.8
11.4
18.1
Stock Performance (1-year)
Gautam Duggad
(Gautam.Duggad@MotilalOswal.com); +91 22 3982 5404
Investors are advised to refer through disclosures made at the end of the Research Report.

Nestle India
1HCY13 performance
NEST’s domestic volumes grew 1.6% and revenues grew 8.4% in 1HCY13.
However, real internal growth (RIG) was 8.2% (adjusted for pricing, this reflects
the impact of mix). Revenue growth was impacted by 70bp on account of excise
and 250bp on account of portfolio optimization, according to the management.
The management indicated that performance was impacted by (a) weak macros,
(b) portfolio re-balancing, and (c) rising competitive intensity.
Milk Products and Nutrition underperformed, with 4.9% reported volume
decline, due to (a) issues in
Everyday
whitener, and (b) supply problems in
Health Care and Nutrition. Excessive pricing action and high competitive
intensity in the North East (regional competitor with similar product quality at
lower prices) impacted performance.
In Chocolates, volumes declined 3.3% while sales grew 5.8%.
Munch
faced
challenges due to aggressive trade spends on
Perk
by Cadbury.
Munch
has been
re-launched. NEST has also launched
Alpino,
a premium chocolate at a price
point of INR25. Initially,
Alpino
will be rolled out in top 68 towns – media
campaign will go on air from 1 August 2013.
In Prepared Dishes, volumes grew 6.5% and revenues grew 15.4%, driven by
media campaigns and portfolio expansion.
In Beverages, volumes grew 6.5% and revenues grew 18.6%. According to the
management, innovative media campaigns and activation drove performance.
Real internal growth (RIG) at 8.2% in 1HCY13
RIG
16.1
17.0
14.5
9.3
5.6
2.6
5.6
3.2
0.7
CY10
CY11
CY12
1HCY13
8.2
Price hikes
CY09
Source: Company, MOSL
Reported volume growth lower than RIG
Reported gr (YoY )
13.8%
3.8%
6.5%
8.1%
6.5%
1.5%
-3.4%
Prepared Dishes
Chocolate & Conf
Beverages
Total
Real Internal Gr
15.7%
8.2%
-5.0%
Milk Products/
Nutrition
Source: Company, MOSL
1 August 2013
2

Nestle India
Nestle’s volume growth trend (%)
Volume growth
13.8
8.3
5.1
4.9
0.8
CY04
CY05
CY06
CY07
CY08
CY09
CY10
CY11
CY12
1.5
16.9
14.9
17.0
6.8
1HCY13
Source: Company, MOSL
RIG and organic growth > reported volume and value growth
Volumes (tons)
Milk Products/ Nutrition
Prepared Dishes
Chocolate & Conf
Beverages
Total
Value (INR M)
Milk Products/ Nutrition
Prepared Dishes
Chocolate & Conf
Beverages
Total
H113
68,300
115,700
22,800
9,800
216,600
H113
19,400
12,400
5,500
4,000
41,300
H112
71,900
108,600
23,600
9,200
213,300
H112
18,800
10,800
5,200
3,400
38,200
Repor. gr (YoY ) Real Internal Gr
-5.0%
3.8%
6.5%
-3.4%
6.5%
1.5%
YoY
3.2%
14.8%
5.8%
13.8%
8.1%
15.7%
8.2%
Organic gr
3.9%
15.2%
6.9%
17.6%
19.7%
8.1%
8.9%
Source: Company, MOSL
Portfolio optimization impacted reported numbers
Category
Milk Products/ Nutrition
Prepared Dishes
Chocolate & Conf
Beverages
Impact of portfolio optimization
Volume growth
200
30
460
200
Value growth
270
30
330
360
Source: Company, MOSL
Alpino launched at INR 25
Source: Company, MOSL
1 August 2013
3

Nestle India
Story in charts
1) Preference for margins impacted revenue growth
Nestle’s compass: Balance between
sales growth and margins
Sales v/s GDP spread has widened
on the other side
Prepared Dishes gaining in
influence
2012 PPT: No 1 in Infant Formula
2013 PPT: No 2 in Infant Formula
Source: Company, MOSL
Source: Company, MOSL
2) Commodity costs have softened, though the Index is still up YoY
Nestle commodity cost index
Palm oil index
Wheat flour index
1 August 2013
4

Nestle India
Sugar index
Green coffee index
Milk index
3) Capex largely over; new launches from expanded capacities a critical monitorable
Free cash generation has
picked up…
Nestle’s capex is cooling off
…and leverage is now negligible
4)
Estimate changes reflect lower revenue growth visibility
Cut estimates by 3-4%
INR M
Net Sales
EBITDA
Adjusted PAT
New
2013E
94,358
20,761
12,143
2014E
110,312
24,368
14,784
Old
2013E
95,996
21,316
12,519
2014E
114,121
25,388
15,467
% Chg.
2013E
2014E
-1.7%
-3.3%
-2.6%
-4.0%
-3.0%
-4.4%
Source: Company
Valuation and view
Unlike its MNC peers, HUVR and CLGT, NEST has prioritized profitability over
volumes. NEST’s price-led growth strategy could be a dampener in an
environment of slowing discretionary consumption. Intensifying competition in
its core categories (Cadbury in Chocolates, ITC in Noodles, ITC and Danone in
Dairy) could create roadblocks, unless NEST refocuses on volume growth.
Driving premiumization, while good for the P&L, could hurt recruitment of new
consumers in the absence of LUPs.
Given the context of low volume growth and downside risk to revenue growth,
we believe current valuations of 35.5x CY14E EPS leave little upside. Maintain
Neutral with a target price of INR5,000 (33x CY14E EPS). We would watch for
new launches driven by NEST’s expanded capacities in the near to medium term.
5
1 August 2013

Nestle India
Financials and valuation
1 August 2013
6

Nestle India
Financials and valuation
1 August 2013
7

Disclosures
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.
Nestle India
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
NESTLE INDIA LTD
No
Yes
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.
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.
Regional Disclosures (outside India)
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.K.
Motilal Oswal Securities Limited (MOSL) is not a registered broker - dealer under the U.S. Securities Exchange Act of 1934, as amended (the"1934 act") and under applicable state laws in the United
States. In addition MOSL is not a registered investment adviser under the U.S. Investment Advisers Act of 1940, as amended (the "Advisers Act" and together with the 1934 Act, the "Acts), and under
applicable state laws in the United States. Accordingly, in the absence of specific exemption under the Acts, any brokerage and investment services provided by MOSL, including the products and services
described herein are not available to or intended for U.S. persons.
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. 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., MOSL has entered into a chaperoning agreement with a U.S. registered broker-dealer, Motilal Oswal Securities International Private Limited. ("MOSIPL"). Any business interaction pursuant to this
report will have to be executed within the provisions of this chaperoning agreement.
The Research Analysts contributing to the report may not be registered /qualified as research analyst with FINRA. Such research analyst may not be associated persons of the U.S. registered broker-
dealer, MOSIPL, and therefore, may not be subject to NASD rule 2711 and NYSE Rule 472 restrictions on communication with a subject company, public appearances and trading securities held by a
research analyst account.
For U.S.
Motilal Oswal Capital Markets Singapore Pte Limited is acting as an exempt financial advisor under section 23(1)(f) of the Financial Advisers Act(FAA) read with regulation 17(1)(d) of the Financial
Advisors Regulations and is a subsidiary of Motilal Oswal Securities Limited in India. This research is distributed in Singapore by Motilal Oswal Capital Markets Singapore Pte Limited and it is only directed
in Singapore to accredited investors, as defined in the Financial Advisers Regulations and the Securities and Futures Act (Chapter 289), as amended from time to time.
In respect of any matter arising from or in connection with the research you could contact the following representatives of Motilal Oswal Capital Markets Singapore Pte Limited:
Kadambari Balachandran
Email : kadambari.balachandran@motilaloswal.com
Contact: (+65) 68189233 / 65249115
Office address: 21 (Suite 31), 16 Collyer Quay, Singapore 049318
For Singapore
Motilal Oswal Securities Ltd
1 August 2013
Motilal Oswal Tower, Level 9, Sayani Road, Prabhadevi, Mumbai 400 025
Phone: +91 22 3982 5500 E-mail: reports@motilaloswal.com
8