24 March 2014
Update | Sector: Textiles
Arvind Ltd
BSE Sensex
22,055
S&P CNX
6,584
CMP: INR148
TP: INR215
Buy
Acquires 49% stake in Calvin Klein India for INR0.9b
Stock Info
Bloomberg
Equity Shares (m)
52-Week Range (INR)
1, 6, 12 Rel. Per (%)
M.Cap. (INR b)
M.Cap. (USD b)
Re-iterates Arvind’s transformation into a brand power house
ARVND IN
258.2
160/65
-7/70/78
38.1
0.6
Arvind buys 49% in CK India JV; parent PVH to own balance 51%
Arvind Brands and Retail Ltd (100% subsidiary of Arvind Ltd) has entered into an
agreement to purchase 49% stake in Calvin Klein India from erstwhile JV
partners (Murjani Group and Matrix Partners) for a consideration of INR0.9b.
While Arvind will own 49%, the balance 51% will continue to be owned by
Calvin Klein’s global parent Phillips Van Heusen Corp (PVH). The deal values CK
India at an Enterprise Value of INR1.8b, at 8-10x FY15 EV / EBITDA multiple.
Financial Snapshot (INR Million)
Y/E March
2014E 2015E 2016E
Net Sales
66,519 80,908 96,622
EBITDA
Adj PAT
EPS (INR)
Growth (%)
BV/Share
( )
RoE (%)
RoCE (%)
P/E (x)
P/BV (x)
9,273 11,691 14,503
3,324 4,279 5,790
12.9
33.9
13.9
14.4
11.5
1.5
16.6
28.8
15.9
16.4
8.9
1.3
22.4
35.3
18.5
18.9
6.6
1.1
Calvin Klein is well known and a highly scalable brand
Calvin Klein brand is one of the top three most coveted brands globally. CK India
revenues stand at ~INR1.25b and have grown at a 30% CAGR over the last 3
years with an EBITDA margin of ~8%-9%. CK runs 41 stores in India with an
average store size of 1,000 sq. ft each, all of which are franchise based apart
from having 34 shops in shops. It derives 90% of revenues come from Jeans
(80% men’s and 20% from women’s), while balance 10% come from Innerwear.
Around 70% of revenues come from EBOs while balance 30% comes from MBOs
and departmental stores. Management plans to add around 15 EBOs p.a. over
next 2 years and also leverage its existing departmental stores and MBOs
network to attain 30-35% CAGR. With most store additions being added in
franchise model complimented with aggressive scale up across MBOs, margins
are set to improve to 14% in FY15 with capex intensity remaining low. Arvind
and PVH will have equal managerial involvement in growing the CK brand in
India.
97.8 111.4 130.8
Shareholding pattern (%)
As on
Promoters
Dom. Inst.
Foreign
Others
Dec-13 Sep-13 Dec-12
43.8
18.2
19.2
18.8
44.0
19.4
15.7
20.9
43.5
18.3
17.4
20.8
CK acquisition to further drive product extensions
Post CK acquisition, Arvind will command a 90% market share in one of the
fastest growing ‘Bridge To Luxury’ segment (with a strong portfolio of
Tommy
Hilfiger, Gant, Nautica
and
CK).
With brands like
Calvin Klein, Tommy Hilfiger,
US Polo, Ed Hardy and Flying Machine,
Arvind has a complete portfolio of denim
brands with price points from INR750 to INR10,000. CK as a brand has universal
appeal and hence Arvind plans to introduce CK accessories immediately;
followed by formal wear and suits in the medium term. Meanwhile Arvind now
has a very strong innerwear portfolio spanning brands like
Hanes, CK, US Polo
and
Tommy
which it plans to scale up to INR1.5b sales / INR5.0b by FY15 / FY18.
Stock Performance (1-year)
Valuation and view: maintain Buy
While we upgrade our EBITDA assumptions marginally, we believe that the
acquisition of CK provides huge scalability potential with improvement in
brands and retail margins going forward. Given decade high return rations and
increased contribution from brands and retail segment, we value ARVND at 6x
FY16E EV/EBITDA and arrive at a target price of INR215. Maintain
Buy.
Niket Shah
(Niket.Shah@MotilalOswal.com); +91 22 39825426
Atul Mehra
(Atul.Mehra@motilaloswal.com); +91 22 3982 5417
Investors are advised to refer through disclosures made at the end of the Research Report.

Arvind Ltd
Arvind buys 49% in CK India; PVH to own 51%
CK India does revenues of INR1.2b+, with high single digit EBITDA margins
Deal valued at 8-10x
FY15E EV/EBITDA…
Smart acquisition…
Arvind Brands and Retail Ltd (100% subsidiary of Arvind Ltd) has finalized a deal to
purchase 49% stake in Premium Garments Wholesale Trading Private Limited, the
licensee of the Calvin Klein trademarks in India. The stake will be acquired from
Murjani Group and US-based private equity fund Matrix Partners for a consideration
of INR0.9b.
While Arvind will own 49%, the balance 51% will continue to be owned by Calvin
Klein’s global parent Phillips Van Heusen Corp (PVH). The deal values CK India at an
Enterprise Value of INR1.8b, at 8-10x FY15 EV / EBITDA multiple. CK India does
revenues in excess of INR1b with EBITDA margins in high single digits making it a
promising addition to Arvind’s brand’s list.
….With high scalability potential in India
CK India revenues stand at ~INR1.25b and have grown at a 30% CAGR over the last 3
years with an EBITDA margin of ~8%-9%. CK runs 41 stores in India with an average
store size of 1,000 sq. ft each, all of which are franchise based apart from having 34
shops in shops. It derives 90% of revenues come from Jeans (80% men’s and 20%
from women’s), while balance 10% come from Innerwear. Around 70% of revenues
come from EBOs while balance 30% comes from MBOs and departmental stores.
Management plans to add around 15 EBOs p.a. over next 2 years and also leverage
its existing departmental stores and MBOs network to attain 30-35% CAGR. With
most store additions being added in franchise model complimented with aggressive
scale up across MBOs, margins are set to improve to 14% in FY15 with capex
intensity remaining low. Arvind and PVH will have equal managerial involvement in
growing the CK brand in India.
Largely a denim brand currently…
Innerwear
10%
Global sales of CK
amount to USD7.6b
Men’s category dominates revenue mix
Men
80%
Women
100%
20%
0%
Jeans
Innerwear
Jeans
90%
Source: Company, MOSL
Source: Company, MOSL
24 March 2014
2

Arvind Ltd
~70% of revenue through EBOs
CK India runs ~41 EBOs and 34 shop-in-shops
41
34
EBOs
Shop-in-Shops
Source: Company, MOSL
Source: Company, MOSL
Power brands turnover
Power brands (INR m)
Power brands % of total brands
90%
86%
86%
Power brands margin (%)
11.0
9.3
7.4
9.5
78%
2,180
FY10
3,940
FY11
6,200
FY12
7,290
FY13
FY10
FY11
FY12
FY13
Source: Company, MOSL
Source: Company, MOSL
Percentage contribution to total power brands revenue
Tommy, 11.3%
Flying machine,
15.0%
Arrow, 43.8%
US Polo, 30.0%
Source: Company, MOSL
24 March 2014
3

Arvind Ltd
Newer product extensions to drive growth
Accessories, Formal wear, and Innerwear to be key growth drivers
Arvind is targeting
INR5b revenues in
Innerwear business
over next 3 years
Improving scale to lead to new product opportunities
Post CK acquisition, Arvind will command a 90% market share in one of the fastest
growing ‘Bridge To Luxury’ segment (with a strong portfolio of
Tommy Hilfiger, Gant,
Nautica
and
CK).
With brands like
Calvin Klein, Tommy Hilfiger, US Polo, Ed Hardy
and Flying Machine,
Arvind has a complete portfolio of denim brands with price
points from INR750 to INR10,000. CK as a brand has universal appeal and hence
Arvind plans to introduce CK accessories immediately; followed by formal wear and
suits in the medium term.
Brand portfolio improves with entry of CK
Source: Company
Meanwhile Arvind now has a very strong innerwear portfolio spanning brands like
Hanes, CK, US Polo and Tommy. Arvind is targeting INR1.5b sales in innerwear in
FY15 and plans to ramp this up to INR5b over next 3 years.
Arvind targets INR5b revenues for the innerwear portfolio
24 March 2014
4

Arvind Ltd
Calvin Klein is well known global brand
Calvin Klein brand is one of the most frequently purchased brand in the world and
amongst the top three most coveted brands as per a recent AC Nielson Global
Luxury Brand Study. Global retail sales of products sold under the Calvin Klein
brands were approximately USD7.6b in over 100 countries across 2,800 retail stores
in 2012. Calvin Klein is an USD600m brand in China.
Calvin Klein is a USD7.6b brand globally…
Asia/Rest of the
World
19%
Latin America
4%
North America
54%
Europe
23%
Source: Company, MOSL
… and runs 2,800 stores across the world
Source: Company, MOSL
24 March 2014
5

Arvind Ltd
Valuations and Outlook
Acquisition re-iterates Arvind’s transformation into a brand power house
Value Arvind at 6x
FY16E EV / EBITDA
Maintain ‘Buy’ with a price target of INR215
We expect ARVND’s revenue to post 20% CAGR over FY14-16E complimented by
100bp margin expansion due to improvement in brands and retail margins. Return
ratios are expected to improve further over FY14-16E with ROCE set to improve
from levels of 14.5% in FY14 to ~19% in FY16E and RoE from 14.2% in FY14 to 18.4%
in FY16E driven by improvement in margins and reduction in capex intensity.
Decade high return ratios and increased contribution from brands segment warrant
a re-rating in our view. We value ARVND at 6x FY16E EV/EBITDA, in line with 5 year
historical average multiple of 6.4x 1 year forward EV/EBITDA and arrive at a target
price of INR215. Maintain
Buy.
EV/EBITDA valuation (INRm)
EBITDA- FY16E
Target Multiple- 6x
Target Enterprise Value
Less:- Debt
Add:- Cash
Target Mcap
No of shares
Value per share
14,503
6.0
86,293
34,108
3,372
55,557
258.0
215
Source: Company, MOSL
Arvind one year forward EV/EBITDA
Source: Company, MOSL
24 March 2014
6

Arvind Ltd
Financials and valuation
Consolidated - Income Statement
Y/E March
Net Sales
Cha nge (%)
EBITDA
Ma rgi n (%)
Depreci a ti on
EBIT
Int. a nd Fi na nce Cha rges
Other Income - Rec.
PBT bef. EO Exp.
EO Expens e/(Income)
PBT after EO Exp.
Current Ta x
Deferred Ta x
Ta x Ra te (%)
Reported PAT
PAT Adj for EO items
Cha nge (%)
Ma rgi n (%)
Les s : Mi onri ty Interes t
Net Profit
FY12
49,251
20.6
6,022
12.2
1,614
4,408
3,091
1,185
2,502
-2,450
4,953
622
-28
12.0
4,359
2,202
33.2
4.5
0.1
2,202
0.0
FY13
52,925
7.5
6,874
13.0
2,043
4,831
3,153
806
2,483
0
2,483
58
-56
0.1
2,481
2,481
12.6
4.7
-3.4
2,484
0.0
FY14E
66,519
25.7
9,273
13.9
2,418
6,855
3,727
562
3,690
0
3,690
369
0
10.0
3,321
3,321
33.9
5.0
-3.4
3,324
0.0
(INR Million)
FY15E
80,908
21.6
11,691
14.5
2,720
8,971
4,335
709
5,345
0
5,345
1,069
0
20.0
4,276
4,276
28.8
5.3
-3.4
4,279
0.0
FY16E
96,622
19.4
14,503
15.0
2,977
11,526
4,571
760
7,715
0
7,715
1,929
0
25.0
5,786
5,786
35.3
6.0
-3.4
5,790
0.0
Consolidated - Balance Sheet
Y/E March
Equi ty Sha re Ca pi ta l
Tota l Res erves
Preference Ca pi ta l
Net Worth
Mi nori ty Interes t
Deferred Li a bi l i ti es
Tota l Loa ns
Capital Employed
Gros s Bl ock
Les s : Accum. Deprn.
Net Fixed Assets
Ca pi ta l WIP
Total Investments
Curr. Assets, Loans&Adv.
Inventory
Account Recei va bl es
Ca s h a nd Ba nk Ba l a nce
Loa ns a nd Adva nces
Curr. Liability & Prov.
Account Pa ya bl es
Provi s i ons
Net Current Assets
Appl. of Funds
E: MOSL Es ti ma tes
FY12
2,580
17,738
0
20,318
91
189
21,283
41,881
39,668
13,737
25,932
1,918
417
25,827
11,261
6,422
709
7,435
12,213
11,206
1,006
13,614
41,881
0.0
FY13
2,580
19,959
0
22,540
108
58
24,608
47,313
42,875
15,930
26,945
2,076
678
32,635
14,129
7,547
1,856
9,104
15,021
14,130
891
17,614
47,313
0.0
FY14E
2,580
22,650
0
25,230
108
58
30,608
56,004
48,375
18,348
30,027
2,129
678
41,956
18,574
9,659
2,798
10,924
18,785
17,816
969
23,171
56,004
0.0
(INR Million)
FY15E
2,580
26,159
0
28,740
108
58
33,608
62,513
52,375
21,069
31,306
2,427
678
51,136
23,345
11,527
3,156
13,109
23,035
21,971
1,063
28,102
62,513
0.0
FY16E
2,580
31,179
0
33,760
108
58
34,108
68,033
55,875
24,046
31,829
2,416
678
61,007
28,139
13,765
3,372
15,731
27,897
26,721
1,176
33,110
68,033
0.0
24 March 2014
7

Arvind Ltd
Financials and valuation
Ratios
Y/E March
Basic (INR)
EPS
Ca s h EPS
BV/Sha re
DPS
Pa yout (%)
Valuation (x)
P/E
Ca s h P/E
P/BV
EV/Sa l es
EV/EBITDA
Di vi dend Yi el d (%)
Return Ratios (%)
RoE
RoCE
Working Capital Ratios
As s et Turnover (x)
Inventory (Da ys )
Debtor (Da ys )
Leverage Ratio (x)
Current Ra ti o
Debt/Equi ty
11.8
13.9
1.2
83.5
47
2.1
1.0
FY12
8.5
14.8
78.7
1.0
6.9
FY13
9.6
17.5
87.4
1.7
20.1
15.5
8.5
1.7
1.1
8.8
1.1
11.6
12.7
1.1
97.4
51
2.2
1.1
FY14E
12.9
22.2
97.8
2.1
19.1
11.6
6.7
1.5
1.0
7.1
1.4
13.9
14.4
1.2
101.9
52
2.2
1.2
FY15E
16.6
27.1
111.4
2.6
18.0
9.0
5.5
1.3
0.8
5.9
1.7
15.9
16.4
1.3
105.3
51
2.2
1.2
FY16E
22.4
34.0
130.8
2.6
13.3
6.6
4.4
1.1
0.7
4.7
1.7
18.5
18.9
1.4
106.3
51
2.2
1.0
Consolidated - Cash Flow Statement
Y/E March
Net Profi t / (Los s ) Before Ta x a nd E
Depreci a ti on
Interes t & Fi na nce Cha rges
Di rect Ta xes Pa i d
(Inc)/Dec i n WC
CF from Operations
Others
CF from Operating incl EO
(i nc)/dec i n FA
(Pur)/Sa l e of Inves tments
Others
CF from Investments
Is s ue of Sha res
(Inc)/Dec i n Debt
Interes t Pa i d
Di vi dend Pa i d
Others
CF from Fin. Activity
Inc/Dec of Cash
Add: Begi nni ng Ba l a nce
Closing Balance
FY12
4,953
1,614
2,786
839
-1,874
6,640
-3,288
3,352
-2,324
136
2,523
335
0
-620
-2,944
0
0
-3,563
124
585
709
FY13
2,483
2,043
2,826
620
-1,700
5,033
-461
4,573
-2,815
-281
-213
-3,308
0
3,195
-3,014
-298
0
-117
1,147
709
1,856
FY14E
3,690
2,418
3,727
369
-4,614
4,852
0
4,852
-5,552
0
0
-5,552
0
6,003
-3,727
-634
0
1,642
942
1,856
2,798
(INR Million)
FY15E
5,345
2,720
4,335
1,069
-4,573
6,757
0
6,757
-4,299
0
0
-4,299
0
3,003
-4,335
-770
0
-2,101
358
2,798
3,156
FY16E
7,715
2,977
4,571
1,929
-4,792
8,542
0
8,542
-3,488
0
0
-3,488
0
503
-4,571
-770
0
-4,837
216
3,156
3,372
24 March 2014
8

Arvind Ltd
NOTES
24 March 2014
9

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2. Group/Directors ownership of the stock
3. Broking relationship with company covered
4. Investment Banking relationship with company covered
ARVIND LTD
No
No
No
No
Arvind Ltd
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24 March 2014
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10