Hindustan Unilever
BSE SENSEX
25,310
S&P CNX
7,702
8 December 2015
Update
| Sector:
Consumer
CMP: INR826
TP: INR810 (-2%)
Neutral
Maneuvering pricing in a deflationary environment
Delayed winter a risk for 3Q performance
Stock Info
Bloomberg
Equity Shares (m)
52-Week Range (INR)
1, 6, 12 Rel. Per (%)
M.Cap. (INR b)/(USD b)
Avg Val ( INR m)
Free float (%)
HUVR IN
2,163.5
979/744
7/6/11
1,787.1/26.8
1,427
32.8
Financials Snapshot (INR b)
Y/E March
2015 2016E 2017E
Sales
301.7 320.5 357.3
EBITDA
51.0
56.9
62.3
Adj. PAT
37.9
40.8
44.4
Adj. EPS (INR)
17.5
18.9
20.5
EPS Gr. (%)
6.4
7.9
8.8
BV/Sh.(INR)
17.2
16.4
12.9
RoE (%)
108.1 112.4 140.2
RoCE (%)
137.6 148.1 186.2
Payout (%)
85.7
89.5
99.8
Valuations
P/E (x)
47.2
43.8
40.2
P/BV (x)
48.0
50.4
63.9
EV/EBITDA (x)
34.4
30.9
28.1
Div. Yield (%)
1.8
2.0
2.5
Shareholding pattern (%)
As On
Promoter
DII
FII
Others
Sep-15 Jun-15 Sep-14
67.2
13.9
4.8
14.1
67.2
14.6
4.2
14.0
67.2
15.1
3.9
13.8
FII Includes depository receipts
Stock Performance (1-year)
We interacted with the management of Hindustan Unilever—Mr Sanjiv
Mehta (CEO &MD) and Mr. P.B.Balaji (CFO)—on the sidelines of IND-AS
session, hosted by HUVR. Following are the key takeaways:
Flexing the pricing muscle?:
HUVR is using pricing power as a tool in the
prevailing deflationary environment. Selectively, it is making pricing changes
in several categories depending on its market positioning. For example,
overall, YTD, HUVR has hiked prices in ~50% of its portfolio and reduced
prices for the other half. As per the management, innovation will drive pricing
growth in the near term—given the largely benign commodity pricing
dynamics.
Flood disruption in Tamil Nadu + Delayed Winter may impact 3Q16:
Though
the management did not provide color on the near-term demand
environment, it indicated that disruption in Tamil Nadu due to floods could
impact performance as the state is an important market for HUVR. Also, we
believe delayed commencement of winter will have a bearing on
performance of its Personal Care portfolio. Nonetheless, the management
remains confident of long-term consumption opportunity and continues to
see premiumization in various product categories—e.g., Surf Excel is now the
largest brand for HUVR in Detergents (earlier Wheel, its mass market
offering, was the largest brand).
Rural growth = Urban growth:
For
HUVR, rural consumption trends have
incrementally softened—reflecting the lagged impact of lower rural wage
growth and weak MSP increases. With rural growth now being equal to urban
growth, HUVR is gradually driving increased assortment in rural markets to
drive mix improvement (category, brand, SKUs and channel).
Other takeaways:
a)
Internal philosophy for consistent profit growth:
Volume growth<sales growth<EBIT growth<cash profit growth. b)
Oral Care:
Pepsodent’s performance has not seen any material improvement even as
Close-Up continues to do well. c)
GST:
The impact of GST would depend on
Revenue Neutral Rate; however, it will certainly provide a level playing field—
with unorganized players coming under the tax ambit and reduction in
operational inefficiencies, which will aid in the ease of doing business.
HUVR—India AS Class 101:
The management had detailed discussion on the
new accounting standards to be implemented w.e.f. April 1, 2016. These are
still provisional and may undergo changes before being actually
implemented. Key changes in HUVR’s financial reporting as a consequence of
new standards are: a) Reclassification of excise duty from the current practice
of netting off from gross sales to inclusion in the cost of goods sold. b) Sales
Gautam Duggad
(Gautam.Duggad@MotilalOswal.com); +91 22 3982 5404
Manish Poddar
(manish.poddar@motilaloswal.com); +91 22 3027 8029/
Vishal Punmiya
(vishal.punmiya@motilaloswal.com)
Investors are advised to refer through important disclosures made at the last page of the Research Report.
Motilal Oswal research is available on
www.motilaloswal.com/Institutional-Equities,
Bloomberg, Thomson Reuters, Factset and S&P Capital.

Hindustan Unilever
incentive, discounts or rebates will be netted off from revenue as against the
current practice of adjusting it in advertising and promotional expenses. c)
Dividends would be recognized post the approval from shareholders as against
the current practice of creating a provision on the date of announcement.
Valuation and view:
HUVR’s volume growth over last few quarters has been
competitive, though in a narrow band of 5-7%. Rural demand pressures and
continued deflationary environment are the key near-term risks for HUVR, in
our view. Valuations at 40x FY17E EPS are rich, in our view. Maintain
Neutral
with a target price of INR810 (35x Dec’17 EPS).
8 December 2015
2

Hindustan Unilever
Financials and Valuations
Income Statement
Y/E March
Net Sales
Other Oper. Income
Total Revenue
Change (%)
COGS
Gross Profit
Gros Margin (%)
Operating Exp
% of sales
EBIDTA
Change (%)
Margin (%)
Depreciation
Int. and Fin. Charges
Other Income - Recurring
Profit before Taxes
Change (%)
Margin (%)
Tax
Deferred Tax
Tax Rate (%)
Profit after Taxes
Change (%)
Margin (%)
Non-rec. (Exp)/Income
Reported PAT
FY11
193,810
3,545
197,355
11.3
100,781
96,574
48.9
69,790
35.4
26,784
-2.6
13.6
2,208
2
2,729
27,302
0.9
14.1
5,919
392
23.1
20,992
-0.2
10.8
2,068
23,060
FY12
217,356
3,808
221,164
12.1
117,378
103,786
46.9
70,873
32.0
32,913
22.9
14.9
2,183
12
2,783
33,502
22.7
15.4
7,769
8
23.2
25,725
22.6
11.8
1,189
26,914
FY13
252,064
6,038
258,102
16.7
134,888
123,214
47.7
83,176
32.2
40,038
21.6
15.5
2,360
252
6,069
43,495
29.8
17.3
11,518
95
26.7
31,883
23.9
12.6
6,084
37,967
FY14
274,083
6,108
280,191
8.6
143,436
136,755
48.8
92,003
32.8
44,753
11.8
16.0
2,606
360
6,210
47,997
10.4
17.5
12,196
248
25.9
35,553
11.5
13.0
3,122
38,675
FY15
301,705
6,351
308,056
9.9
156,951
151,106
49.1
100,063
32.5
51,043
14.1
16.6
2,867
168
6,184
54,192
12.9
18.0
16,671
-338
30.1
37,859
6.5
12.5
5,293
43,152
FY16E
320,491
6,671
327,162
6.2
158,969
168,193
51.4
111,322
34.0
56,872
11.4
17.4
3,069
9
5,404
59,198
9.2
18.5
17,760
592
31.0
40,846
7.9
12.7
0
40,846
(INR Million)
FY17E
357,310
7,485
364,796
11.5
179,635
185,161
50.8
122,837
33.7
62,324
9.6
17.1
3,304
9
5,837
64,848
9.5
18.1
19,779
648
31.5
44,421
8.8
12.4
0
44,421
Balance Sheet
Y/E March
Share Capital
Reserves
Net Worth
Capital Employed
Gross Block
Less: Accum. Depn.
Net Fixed Assets
Capital WIP
Investment in Subsidiaries
Current Investments
Deferred Charges
Curr. Assets, L&A
Inventory
Account Receivables
Cash and Bank Balance
Others
Curr. Liab. and Prov.
Account Payables
Other Liabilities
Provisions
Net Current Assets
Application of Funds
E: MOSL Estimates
FY11
2,160
24,436
26,595
26,595
36,037
-13,624
22,413
2,166
1,206
11,401
2,097
62,345
28,108
9,432
16,285
8,520
75,031
38,904
28,569
7,558
-12,687
26,595
FY12
2,162
32,968
35,129
35,129
35,747
-14,169
21,578
2,051
1,863
22,519
2,142
59,429
25,167
6,790
18,300
9,172
74,453
37,826
27,981
8,646
-15,024
35,129
FY13
2,163
24,578
26,740
26,740
38,793
-15,761
23,032
2,053
5,480
17,826
2,048
64,685
25,270
8,335
17,079
14,001
88,385
41,336
34,073
12,975
-23,700
26,740
FY14
2,163
30,608
32,771
32,771
41,706
-17,409
24,298
3,121
6,362
24,580
1,617
70,007
27,475
8,164
22,210
12,158
97,214
49,115
30,558
17,540
-27,206
32,771
0
(INR Million)
FY15
2,164
35,084
37,248
37,248
44,306
-19,731
24,575
4,790
6,541
26,238
1,960
72,236
26,027
7,829
25,376
13,005
99,093
48,515
29,828
20,749
-26,857
37,248
0
FY16E
2,164
33,266
35,430
35,430
47,306
-22,800
24,506
4,790
6,541
25,845
2,120
75,435
30,523
8,781
22,036
14,096
103,808
50,959
29,929
22,920
-28,373
35,430
0
FY17E
2,164
25,796
27,960
27,960
51,306
-26,104
25,203
4,790
6,541
27,316
2,293
80,648
32,483
10,768
28,656
8,741
118,831
57,057
34,382
27,392
-38,183
27,960
0
8 December 2015
3

Hindustan Unilever
Financials and Valuations
Ratios
Y/E March
Basic (INR)
EPS
Cash EPS
BV/Share
DPS
Payout %
Valuation (x)
P/E
Cash P/E
EV/Sales
EV/EBITDA
P/BV
Dividend Yield (%)
Return Ratios (%)
RoE
RoCE
Working Capital Ratios
Debtor (Days)
Asset Turnover (x)
Leverage Ratio
Debt/Equity (x)
FY11
9.7
10.7
12.3
6.5
67.2
85.0
76.9
9.1
65.9
67.1
0.8
80.1
93.7
18
7.3
0.0
FY12
11.9
12.9
16.3
7.5
63.0
69.4
64.0
8.1
53.6
50.8
0.9
83.4
99.6
11
6.2
0.0
FY13
14.7
15.8
12.4
18.5
125.5
56.0
52.2
7.0
44.1
66.8
2.2
103.1
121.8
12
9.4
0.0
FY14
16.4
17.6
15.2
13.0
79.1
50.2
46.8
6.4
39.3
54.5
1.6
119.5
141.6
11
8.4
0.0
455
FY15
17.5
18.8
17.2
15.0
85.7
47.2
43.9
5.8
34.4
48.0
1.8
108.1
137.6
9
8.1
0.0
491
FY16E
18.9
20.3
16.4
16.9
89.5
43.8
40.7
5.5
30.9
50.4
2.0
112.4
148.1
10
9.0
0.0
534
FY17E
20.5
22.1
12.9
20.5
99.8
40.2
37.4
4.9
28.1
63.9
2.5
140.2
186.2
11
12.8
0.0
Cash Flow Statement
Y/E March
OP/(loss) before Tax
Int./Div. Received
Depreciation
Interest Paid
Direct Taxes Paid
(Incr)/Decr in WC
CF from Operations
Extraordinary Items
(Incr)/Decr in FA
Free Cash Flow
(Pur)/Sale of Investments
CF from Invest.
Change in Networth
change in equity
change in reserves
(Incr)/Decr in Debt
Dividend Paid
Others
CF from Fin. Activity
Incr/Decr of Cash
Add: Opening Balance
Closing Balance
E: MOSL Estimates
FY11
27,302
-2,729
-2,208
-2
5,919
3,605
31,886
2,068
357
32,243
16,643
19,068
-5,880
-22
-5,858
0
-16,420
-14,683
-36,983
13,971
2,314
16,285
FY12
33,502
-2,783
-2,183
-12
7,769
-4,353
31,939
1,189
404
32,344
-11,775
-10,182
459
2
457
0
-18,839
-1,361
-19,741
2,016
16,285
18,301
FY13
43,495
-6,069
-2,360
-252
11,518
-7,454
38,878
6,084
-3,048
35,830
1,076
4,112
201
1
200
0
-46,557
2,144
-44,212
-1,222
18,300
17,078
FY14
47,997
-6,210
-2,606
-360
12,196
-8,638
42,379
3,122
-3,981
38,398
-7,635
-8,494
85
0
85
0
-32,730
3,890
-28,755
5,131
17,079
22,210
FY15
54,192
-6,184
-2,867
-168
16,671
-2,816
58,828
5,293
-4,269
54,558
-1,838
-814
137
1
136
0
-38,812
-16,172
-54,847
3,166
22,210
25,376
FY16E
59,198
-5,404
-3,069
-9
17,760
1,823
70,298
0
-3,000
67,298
394
-2,606
114
0
114
0
-42,779
-28,367
-71,032
-3,339
25,376
22,036
(INR Million)
FY17E
64,848
-5,837
-3,304
-9
19,779
-16,430
59,048
0
-4,000
55,048
-1,471
-5,471
1
0
1
0
-51,892
4,933
-46,958
6,619
22,036
28,656
8 December 2015
4

CONSUMER GALLERY
COMPANIES
COMPANIES
SECTOR UPDATES

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Hindustan Unilever
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Analyst ownership of the stock
Served as an officer, director or employee
HINDUSTAN UNILEVER
No
No
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Contact : (+65) 68189233 / 65249115
Office Address : 21 (Suite 31),16 Collyer Quay,Singapore 04931
Motilal Oswal Tower, Level 9, Sayani Road, Prabhadevi, Mumbai 400 025
Phone: +91 22 3982 5500 E-mail: reports@motilaloswal.com
Motilal Oswal Securities Ltd
8 December 2015
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