21 November 2014
Update | Sector: Consumer
United Spirits
BSE Sensex
28,335
S&P CNX
8,477
CMP: INR2,704
TP: INR3,200
Buy
Changing gears!
Steps initiated to improve WC; non-core asset monetization on the anvil
Stock Info
Bloomberg
Equity Shares (m)
52-Week Range (INR)
1, 6, 12 Rel. Per (%)
M.Cap. (INR b)
M.Cap. (USD b)
UNSP IN
145.3
2,941/2,226
7/-19/-53
392.9
6.4
Following are the key takeaways from our interaction with UNSP’s CFO:
n
n
n
n
n
Prestige Plus brands to grow in mid-to-high teens.
Higher RM prices and brand spends to weigh on near term EBITDA margin.
Plans to raise INR25b through asset monetization in three years.
Initiated steps to optimize working capital.
Financial Snapshot (INR Billion)
Y/E Mar
2015E 2016E 2017E
Net Sales
82.8 96.3 110. 5
EBITDA
Adj PAT
EPS (INR)
Growth (%)
BV/Sh. (INR)
RoE (%)
RoCE (%)
P/E (x)
P/BV (x)
8.4
2.9
19.7
11.8
6.6
45.4
14.3
9.0
61.9
36.5
334.6
18.5
20.3
43.7
8.1
n
- 130.2
229.7 275.0
8.6
13.1
137.3
11.8
16.5
17.5
59.6
9.8
Shareholding pattern (%)
As on
Sep-14 Jun-14 Sep-13
Promoter
58.9
33.0
36.2
DII
3.9
0.1
5.0
FII
24.2
11.5
42.7
Others
13.1
55.4
16.1
FII Includes depository receipts
n
Stock Performance (1-year)
n
Premiumization to continue at brisk pace:
UNSP is driving the
premiumization agenda and expects Prestige Plus brands to grow in mid-to-
high teens. MNC players constitute 60% plus of the IMFL market and UNSP
intends to drive value growth even if it comes at the cost of volumes.
However, it will continue to operate its Regular portfolio, especially in
markets which are profitable – Maharashtra, Karnataka, Madhya Pradesh –
and is not looking for blanket exit of its lower-end portfolio. Industry
recently received a price hike in Tamil Nadu after almost seven years.
Adopting franchise model in complex and less profitable markets:
It is also
exiting from several unprofitable markets like Andhra Pradesh, Kerala and is
planning to implement franchisee operations in those states (akin to Tamil
Nadu). This can result in some decline in operating margins but drive
working capital savings. Management stated that the resources released
from such markets can be gainfully deployed in other geographies.
Operating margins to stay in 8.5-10% band; ad spends to accelerate:
Despite a strong growth in premium brands and decision to exit from
several unprofitable markets, UNSP expects margins to remain in the tight
band of 8.5-10% in the near term. Rising ENA prices, due to government’s
mandatory 10% ethanol blending norms, will pose a challenge. ENA price
inflation has hit 2QFY15 gross margin by ~200bp (reported gross margin was
down 90bp due to mix improvement). Management does not expect any
respite here. Also, it is finalizing the market-wise brand footprint and will be
looking at significantly enhancing brand investments in the Prestige
portfolio. Hence, it expects the operating margins to stay in the 8.5-10%
band in the near term.
Monetization of non-core assets likely to yield INR25b over three years:
UNSP has certain non-core assets such as treasury shares (3.46m shares in
USL Benefit Trust but locked in judicial dispute with IDBI, which is yet to
release the pledge), investment in United Breweries (3.2% stake – trying to
place shares with existing UBL shareholders), investment properties
(distilleries occupying premium land can be shifted to other locations and
value can be unlocked from the land). Company expects to monetize these
assets (~INR25b) over the next two to three years, which would aid in debt
Gautam Duggad
(Gautam.Duggad@MotilalOswal.com); +91 22 3982 5404
Manish Poddar
(Manish.Poddar@MotilalOswal.com); +91 22 3027 8029
Investors are advised to refer through disclosures made at the end of the Research Report.

United Spirits
n
n
n
Please refer to our note “Paradigm
Shift: Beginning of a new era”
dated 22 September 2014
n
reduction. We note that UNSP has utilized GBP370m of the proceeds of
W&M divestment for debt repayment and GBP20m has been retained in the
company, net of expenses. Existing debt stands at INR49b. We are not
building any inflow from divestment of non-core assets in our model.
Operating Diageo brands in India:
UNSP recently entered into an
arrangement to manufacture, import and distribute Diageo brands in India -
- a) licence to manufacture and sell Bottled in India (BII bulk) brands of
Diageo Brands BV (VAT
69, Haig Gold Label
and
Black & White),
b) Licence
to manufacture and sell Bottled in India (manufactured in India) brands of
Diageo North America Inc and Diageo Scotland Ltd (Smirnoff
and related
variants, Captain Morgan Rum),
c) agreement to distribute Bottled in Origin
(BIO) products in India (Johnnie
Walker and related variants, J&B, Ciroc,
Baileys, Lagavulin,
and
Talisker).
UNSP will not make any additional
investments to operate this business. From the additional Diageo India
business, it expects to earn ~10% EBIT margin (5% upside to our FY16E EBIT
estimates). However, we are not building this into our estimates yet as the
agreements will come into force only in 1QFY16, post requisite approvals.
Postal ballot for transaction with erstwhile promoter group related
entities:
UNSP has called for an EGM on November 28, 2014 to approve
certain transactions with the erstwhile promoter group entities. In the EGM,
a special resolution of minority shareholders will be needed for transactions
to be approved. If the resolutions are defeated, it could potentially result in
counter party taking judicial recourse.
Valuation and view:
With the new management and its profit focused
approach, better controls and capital discipline, we believe UNSP offers a
multi-year play on the IMFL growth story, notwithstanding the near term
challenges pertaining to RM prices and margins. In our recently-released
report (“Paradigm
Shift: Beginning of a new era”),
we outlined the detailed
bullish views on UNSP. We have revised the working capital assumptions
from FY16 onwards to incorporate the change in operating model in certain
states. Maintain
Buy
with a revised DCF-based target price of INR3,200.
Regulation, taxation and adverse policy measures constitute key risks.
Other key takeaways
ü
As the Prestige segment outgrows and UNSP focuses on profitable
states, gross margin trends should improve.
ü
In free states (Maharashtra, Goa etc), regular segment brands earn
margins in double digits.
ü
Impact of exclusion of Alcoholic beverages from GST would depend on
the GST rate and UNSP’s mix. Industry is currently lobbying with the
government for inclusion in the GST framework.
ü
Significant capex requirement to spruce up UNSP plants to align it with
Diageo standards.
ü
Working capital:
UNSP is driving an improvement in inventory days at
both trade and depot level. Also, company is negotiating for better
creditor terms under the Diageo umbrella.
21 November 2014
2

United Spirits
Financials and valuations
Income statement
Y/E Mar
Net Sales
Change (%)
EBITDA
EBITDA Margin (%)
Depreciation
EBIT
Interest
Other Income
PBT
Tax
Tax Rate (%)
Reported PAT
Adjusted PAT
Change (%)
Min. Int. & Assoc. Share
Adj Cons PAT
2012
86,372
25.9
10,603
11.5
1,474
9,129
7,773
2,106
3,461
1,481
42.8
1,872
1,988
-42.6
7
1,988
2013
98,524
14.1
10,037
9.6
1,784
8,253
8,861
1,446
838
1,781
212.4
-1,050
-904
-145.5
38
-904
2014
99,116
0.6
8,711
8.3
2,026
6,685
12,771
7,550
1,463
2,762
188.8
-44,888
-1,302
44.1
-3
-1,302
2015E
82,809
-16.5
8,404
9.5
1,472
6,932
5,410
2,750
4,272
1,410
33.0
2,863
2,863
-319.9
0
2,863
(INR Million)
2016E
96,268
16.3
11,761
11.4
1,642
10,118
3,306
3,025
9,837
3,246
33.0
6,591
6,591
130.2
0
6,591
2017E
110,452
14.7
14,321
12.2
1,809
12,512
2,413
3,328
13,427
4,431
33.0
8,996
8,996
36.5
0
8,996
Balance sheet
Y/E Mar
Share Capital
Reserves
Net Worth
Debt
Deferred Tax
Total Capital Employed
Gross Fixed Assets
Less: Acc Depreciation
Net Fixed Assets
Capital WIP
Investments
Current Assets
Inventory
Debtors
Cash & Bank
Loans & Adv, Others
Curr Liabs & Provns
Curr. Liabilities
Provisions
Net Current Assets
Total Assets
2012
1,259
45,359
46,764
75,231
-592
121,403
29,620
-9,432
20,188
1,080
2,358
75,729
27,548
17,737
3,632
26,812
36,570
34,119
2,451
39,159
121,403
2013
1,259
46,614
47,984
72,517
-589
119,911
31,026
-10,721
20,305
1,312
2,179
82,059
25,112
24,170
2,816
29,960
44,330
40,517
3,812
37,729
119,911
2014
1,453
28,869
30,330
81,563
-967
110,927
35,317
-13,413
21,905
1,097
2,380
87,129
29,351
22,652
7,047
28,078
36,683
30,542
6,141
50,447
110,927
2015E
1,453
31,729
33,382
41,563
-896
74,049
31,317
-14,884
16,433
500
2,380
70,425
23,141
19,244
4,899
23,141
35,788
29,231
6,557
34,637
74,049
(INR Million)
2016E
2017E
1,453
1,453
38,317
46,971
39,970
48,624
36,063
30,063
-734
-513
75,299
78,175
35,317
39,317
-16,527
-18,335
18,791
20,982
500
500
2,380
2,380
75,038
81,445
23,948
28,980
22,258
24,150
4,884
4,164
23,948
24,150
41,509
47,231
35,218
40,250
6,291
6,981
33,529
34,214
75,299
78,175
E: MOSL Estimates
21 November 2014
3

United Spirits
Financials and valuations
Ratios
Y/E Mar
Basic (INR)
EPS
Cash EPS
Book Value
DPS
Payout (incl. Div. Tax.)
Valuation(x)
P/E
Cash P/E
Price / Book Value
EV/Sales
EV/EBITDA
Dividend Yield (%)
Profitability Ratios (%)
RoE
RoCE
Turnover Ratios (%)
Asset Turnover (x)
Debtors (No. of Days)
Inventory (No. of Days)
Creditors (No. of Days)
Leverage Ratios (%)
Net Debt/Equity (x)
2012
16.2
28.3
382.0
2.5
15.4
166.5
95.6
7.1
4.6
40.0
0.1
4.3
9.3
0.8
70.5
109.5
75.4
1.6
2013
-7.4
7.2
392.0
2.5
-33.9
-366.2
376.0
6.9
4.1
42.1
0.1
-1.9
8.1
0.9
84.7
88.0
60.7
1.5
2014
-9.0
5.0
208.7
2.5
-27.9
-301.8
542.6
13.0
4.1
49.6
0.1
-4.3
12.8
0.9
78.7
102.0
54.1
2.7
2015E
19.7
29.8
229.7
0.0
0.0
137.3
90.7
11.8
4.4
46.6
0.0
8.6
13.1
1.2
79.0
95.0
60.7
1.2
2016E
45.4
56.7
275.0
0.0
0.0
59.6
47.7
9.8
3.8
32.8
0.0
16.5
17.5
1.4
79.0
85.0
67.7
0.9
2017E
61.9
74.3
334.6
2.0
3.2
43.7
36.4
8.1
3.2
26.5
0.1
18.5
20.3
1.5
75.0
90.0
68.3
0.6
Cash flow statement
Y/E Mar
OP/(Loss) before Tax
Others
Interest
Direct Taxes Paid
(Inc)/Dec in Wkg Cap
CF from Op. Activity
(Inc)/Dec in FA & CWIP
(Pur)/Sale of Invt
Others
CF from Inv. Activity
Inc/(Dec) in Net Worth
Inc / (Dec) in Debt
Divd Paid (incl Tax)
CF from Fin. Activity
Inc/(Dec) in Cash
Add: Opening Balance
Closing Balance
2012
3,461
-2,106
7,773
-1,481
-156
7,384
-16,736
-814
-448
-17,998
3,303
8,124
-379
7,876
-2,738
6,370
3,632
2013
838
-1,446
8,861
-1,781
614
6,978
-1,406
179
0
-1,227
2,611
-2,714
-379
-6,568
-816
3,632
2,816
2014
1,463
-7,550
12,771
-2,762
-8,487
-48,153
19,211
-201
-1
19,009
27,278
9,047
-41
33,374
4,231
2,816
7,047
2015E
4,272
-2,750
5,410
-1,410
13,662
19,184
19,597
0
1
19,597
189
-40,000
0
-40,930
-2,148
7,047
4,899
(INR Million)
2016E
2017E
9,837
13,427
-3,025
-3,328
3,306
2,413
-3,246
-4,431
1,092
-1,404
7,964
6,678
-4,000
-4,000
0
0
0
0
-4,000
-4,000
-3
-3
-5,500
-6,000
0
-339
-3,980
-3,397
-16
-719
4,899
4,884
4,883
4,164
E: MOSL Estimates
21 November 2014
4

United Spirits
NOTES
21 November 2014
5

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United Spirits
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UNITED SPIRITS LTD
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21 November 2014
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6