Ultratech Cement
BSE SENSEX
23,002
S&P CNX
6,987
29 February 2016
Update
| Sector:
Cement
CMP: INR2,767
TP: INR3,372 (+22%)
Buy
Mega deal at favorable valuation for UTCEM
Awaiting clarity on regulatory nods
Stock Info
Bloomberg
Equity Shares (m)
52-Week Range (INR)
1, 6, 12 Rel. Per (%)
M.Cap. (INR b)
M.Cap. (USD b)
Avg Val ( INRm)
Free float (%)
UTCEM IN
274.4
3,399/2,531
5/8/10
759.3
11.1
899.9
38.3
Financials Snapshot (INR b)
Y/E Mar
2016E 2017E 2018E
Sales
237.5 265.2 313.3
EBITDA
43.0
53.1
73.6
NP
20.9
28.2
43.2
Adj EPS (INR)
76.3 102.8 157.6
EPS Gr. (%)
3.9
34.8
53.3
BV/Sh (INR)
750.3 835.6 972.9
RoE (%)
10.6
13.0
17.4
RoCE (%)
13.2
16.4
21.7
P/E (x)
36.3
26.9
17.6
P/BV (x)
3.7
3.3
2.8
EV/EBITDA (x)
17.7
13.7
9.4
EV/Ton (USD)
171
164
155
Shareholding pattern (%)
As On
Promoter
DII
FII
Others
Sep-15 Jun-15 Sep-14
61.7
7.1
20.2
11.0
61.7
6.8
20.3
11.3
61.7
5.7
21.7
11.0
FII Includes depository receipts
Stock Performance (1-year)
UltraTech Cem.
Sensex - Rebased
3,600
3,300
3,000
2,700
2,400
Assets that are part of MoU:
UTCEM entered into an MoU with JPA for
22.4mt (clinker 16.2mt) of cement assets at a valuation of INR165b. The deal
comprises (a) 11.4mt in Satna Cluster, 4.8mt in north and 6.2mt in south, (b)
325MW of captive power plants and (c) 40years+ limestone reserve. UTCEM
with 94.5mt capacity (by mid-FY17) would become 4
th
largest capacity holder
in the world (outside China).
What makes the assets attractive for UTCEM?
(a) Demand cycle at the cusp
of acceleration, (b) organic expansion getting costly and time consuming
(land, limestone and approvals) and (c) JPA-portfolio of 12 plants offering
complementary market reach to its existing asset base – thus creating strong
strategic sense.
Regulatory hurdles? Optimist on CCI nod; MMDR contingency remains:
Complementary market mix keeps us optimist on CCI node despite large size
of the deal. 50% of capacities fall in Satna cluster where UTCEM had no
presence. State-wise combined entity’s market share wouldn’t cross 20-30%,
while share in central region would be ~30%. However amendment to MMDR
ACT remains a contingency. Management is optimist on resolution in near
future, followed by deal conclusion of 12-15months by 1HFY18.
Winning valuation for UTCEM, in our views:
At INR165b (plus INR4.7b for
under construction GU of 4mt), implied EV is ~USD110/ton. Adjusting for MP
asset of 4.9mt (IN54b), the incremental assets (17.5mt) come at
~USD100/ton. Currently, JPA has sub-normal utilizations (60-70%) and
EBITDA (<INR500/ton) due to operating constraints like working capital
management. Assuming 6-7% pricing CAGR in FY16-18 and UTCEM’s brand
premium of INR200-250/ton (v/s JPA), the target assets may generate EBITDA
of INR1,000-1,100/ton (v/s INR1,200 for UTCEM) within 12-months of
integration (excluding potential synergies). This, at 75% utilization in FY18,
makes transaction valued at 9-10x 1-year fwd EBITDA.
Synergy benefits not guided, but qualitative hints strong:
Barring natural
brand premium, we expect synergies to emerge from (a) logistics –
complimentary locations to reduce lead distance in north and central, (b)
greater market reach in coastal AP and HP, and (c) resolution of operational
bottlenecks boosting utilizations.
Lower aggression ahead:
We expect UTCEM’s net debt/EBITDA to rise to 2.9x
v/s 0.6x now) on conclusion of the deal, before gradually declining to 1.7-2x
with asset ramp-up and disciplined capex. Being well within UTCEM’s gearing
threshold of 3.5x net debt/EBITDA and 0.75x net DER, management guided
for no major investment in organic capex for next 2-3 years barring select
investment in acquisition of critical resources (land and limestone)
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
Sandipan Pal
(Sandipan.Pal@MotilalOswal.com); +91 22 3982 5436
Aashumi Mehta
(Aashumi.Mehta@MotilalOswal.com); +91 22 3010 2397

Ultratech Cement
UTCEM remains our preferred pick
JPA deal offers long-term strategic boost:
While sub-normal profitability, low
utilizations and fresh debt would lead to EPS dilution in initial years, we expect
the transaction to strengthen UTCEM’s competitive position through
complimentary market reach, synergies, sufficient limestone reserve over
medium-term.
Pan India growth levers in place:
We believe UTCEM aids most predicable and
profitable growth among cement universe on the back of (a) PAN India presence
with 17-18% market share (#1 or #2 across regions, (b) strong utilization
headroom from recent expansion, and (c) much stabler portability amidst recent
weakness (50-100% premium EBITDA/ton v/s ACC, ACEM). It is evident from top
quartile growth and profitability over past 2-3 years.
Built up edge on efficiencies renders strong and stable margins:
UTCEM
delivered strong margins (18-20%) with lowest variance led by (a) consistent
efforts in cost savings (rise in pet coke/AFR/WHRS mix, sea route transport, and
operating efficiency) and (b) benefits of healthy profitability of white cement. It
witnessed strongest savings in direct cost in past 12 months, with further
benefits from logistics measures ahead (new grinding facilities in north, west
and east, bulk terminus).
Mounting entry barrier in the system, UTCEM has preparedness:
Rising entry
barrier (critical resources viz. limestone, land getting costlier) offers natural
scarcity premium to UTCEM as leader. It has high growth sustainability on the
back of strong preparedness like investment in land and limestone in past 4-
5years (can add 20-35mt of brownfield).
Dilution in B/S strength would be momentary in our view:
UTCEM’s net debt to
EBITDA stood at 0.6x S/A (0.9x consolidated). B/S strength enabled it to grab
attractive opportunities like JPA’s assets. While the transaction would raise net
debt/EBITDA to ~2.9x on conclusion, we expect gradual ramp-up in target assets
and discipline in other capex (no organic expansion for 2-3 years) would revive
the strength back to normal. From its existing assets, it would generate INR30-
50b of growth capital from operations (after meeting fixed commitment) which
aid self-sustaining growth.
Preferred pick:
At the critical juncture of bottoming out growth, UTCEM’s strong
focus on growth makes its preferred play. We are yet to factor in JPA-deal
impact as it is in MoU stage. We expect return ratios to revive to 17-20% and
EBITDA/ton to post 20%+ CAGR till FY18 in existing assets. The stock trades at
13.7x/9.4xx FY18E EBITDA and EV of US$164/155/ton. We value UTCEM at
INR3,370 (12x FY18E EBITDA, USD190/ton).
29 February 2016
2

Ultratech Cement
Exhibit 1: Plants locations post JPA deal
Complimentary plant
location offers new market
reach and potential synergic
benefits
Source: Company, MOSL
Exhibit 2: Details of JPA assets to be acquired
Capacity
Location
Dalla
JP Super
Tanda
Sikandarabad
Bara
Bela
Sidhi
Satna Cluster
Baga
Bageri
Roorkee
HP cluster
Balaji
Shahabad
South cluster
Total
Plant
IC
C
GU
GU
GU
IC
IC
IC
GU
GU
IC
GU
3.3
3.3
3.3
16.2
Clinker
2.1
2.3
Cement
0.5
1
1
4
2.6
2.3
11.4
1.7
2
1.1
4.8
5
1.2
6.2
22.4
Source: Company, MOSL
2.1
3.1
9.6
3.3
29 February 2016
3

Ultratech Cement
Exhibit 3: Capacity and Market mix(%) of UTCEM post JPA deal
Sub-normal presence in
Satna cluster to improve
with the deal
Zone/Region
Pre*
JPA
North
19
4.8
Satna cluster
11.4
East
11.4
West
20.4
South
15.5
6.2
All India
66.3
22.4
Overseas
3.6
Total
69.9
22.4
*1.6mtpa of Bihar GU (to be commissioned in Mar’16) +0.6 mtpa GU in Bahrain
Post
23.8
11.4
11.4
20.4
21.7
88.7
3.6
92.3
Mix (%)
27
13
13
23
24
100
Source: Company, MOSL
State-wise combined
entity’s market share
wouldn’t cross 20-30% in
states, while share in
central region would be
~30%
Exhibit 4: Combined market share (%) in each state
Industry
MP
UP
Haryana/Punjab/HP/UTKHD
AP
Karnataka
35.8
17.1
26.5
57
35.6
UTCEM
3
2.6
3
4.5
5.4
JPA
4.9
6.6*
4.7
5
1.2
Combined
7.9
9.2
7.7
9.5
6.6
Combined
22
54
29
17
19
Ex-Bara Grinding units (u/c), the share in UP stood at 30%
Source: Company, MOSL
Exhibit 5: Recent MnA deals in the industry
At INR165b the implied EV
is ~USD110/ton – at lower
end of recent M&A band
Acquirer
Dalmia Bharat
Dalmia Bharat
Barings Asia PE
CRH
UltraTech
Chettinad Cement
Dalmia Bharat
Shree Cement
Sagar Cement
UltraTech
Dalmia Bharat
Birla Corp
Ultratech
Acquiree
Calcom Cement
Adhunik Cement
Lafarge India
Shri Jayajothi
JP's Gujarat Plant
Anjani Cement
JPA Bokaro (G)
JPA Panipat (G)
BMM Cement
JP's MP Plant
OCL stake
Reliance Cement
JPA
Year
2012
2012
2013
2013
2013
2014
2014
2014
2014
2014
2015
2016
2016
Capacity
2.1
1.5
10.9
2.4
4.8
1.2
2.1
1.5
1
4.9
6.8
5.5
22.4
Regioan
East
East
East
South
West
South
East
North
South
Central
East
Central
PAN India
US$/ton
115
130
157
97
124
46
90
40
90
140
93
135
110
Source: : Company, MOSL
Exhibit 6: Market share of top 5 players in Central India
The deal is positive for
market consolidation as it
raises capacity share of top
5 in central to ~85%
UTCEM
Holcim
10%
11%
29%
11%
11%
Current
Jaypee
Prism
Reliance
Rel+Birla
8%
16%
10%
11%
39%
Post MnA
Source: MOSL, Company
Heidelberg
29 February 2016
4

Ultratech Cement
Financials and Valuations
Income Statement
Y/E Mar
Net Sales
Change (%)
EBITDA
EBITDA Margin (%)
Depreciation
EBIT
Interest
Other Income
Extraordinary items
PBT
Tax
Tax Rate (%)
Min. Int. & Assoc. Share
Reported PAT
Adjusted PAT
Change (%)
2011
132,062
87.3
25,597
19.4
7,657
17,939
2,725
2,619
0
17,833
3,791
21.3
0
14,042
14,042
28.4
2012
181,664
37.6
40,039
22.0
9,026
31,013
2,239
4,568
666
34,009
9,467
27.8
0
24,542
24,062
71.4
2013
199,991
10.1
44,946
22.5
9,454
35,492
2,097
4,620
0
38,015
11,700
30.8
0
26,315
26,315
9.4
2014
200,779
0.4
36,160
18.0
10,523
25,637
3,192
5,310
956
28,711
7,266
25.3
0
21,445
20,731
-21.2
2015
226,565
12.8
39,153
17.3
11,331
27,822
5,475
6,515
0
28,863
8,715
30.2
0
20,147
20,147
-2.8
2016E
237,459
4.8
43,009
18.1
12,858
30,151
5,255
5,000
0
29,896
8,969
30.0
0
20,927
20,927
3.9
2017E
265,207
11.7
53,101
20.0
13,387
39,715
5,424
6,000
0
40,290
12,087
30.0
0
28,203
28,203
34.8
(INR Million)
2018E
313,251
18.1
73,611
23.5
13,828
59,783
5,027
7,000
0
61,756
18,527
30.0
0
43,229
43,229
53.3
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
2011
2,740
103,920
106,660
26,373
17,301
150,334
179,423
65,420
114,003
6,831
37,303
41,809
19,565
6,023
1,448
14,773
49,612
43,877
5,735
-7,803
150,334
2012
2,741
125,858
128,598
41,529
17,378
187,505
190,138
73,797
116,342
18,965
37,888
56,257
20,359
7,660
1,896
26,342
41,947
33,740
8,207
14,310
187,505
2013
2,742
149,606
152,348
54,085
19,059
225,493
213,822
82,599
131,224
35,054
51,087
56,723
23,505
10,172
1,427
21,619
48,595
37,903
10,692
8,128
225,493
2014
2,742
168,233
170,975
51,993
22,958
245,927
250,778
92,059
158,718
20,384
53,917
64,489
23,684
12,810
2,775
25,220
51,582
41,884
9,698
12,907
245,927
2015
2,744
185,833
188,576
74,142
27,920
290,638
318,741
109,267
209,475
20,737
52,088
69,850
27,514
12,032
2,139
28,165
61,511
48,481
13,030
8,339
290,638
2016E
2,744
203,099
205,843
64,142
29,415
299,400
354,478
122,125
232,353
15,000
24,500
92,604
26,023
13,011
24,294
29,276
65,057
52,046
13,011
27,547
299,400
(INR Million)
2017E
2,744
226,520
229,264
59,142
31,631
320,037
359,478
135,512
223,966
30,000
29,500
101,964
29,064
13,079
30,031
29,790
65,394
54,495
10,899
36,570
320,037
2018E
2,744
264,171
266,914
59,142
35,027
361,084
364,478
149,340
215,139
45,000
29,500
138,386
34,329
15,448
54,280
34,329
66,941
55,784
11,157
71,445
361,084
29 February 2016
5

Ultratech Cement
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)
-0.1
2011
25,597
1,262
-925
-5,190
0
20,743
-12,169
8,574
-4,321
0
-16,489
14
-664
-2,930
-728
-4,309
-55
1,503
1,448
0.0
2012
40,039
1,743
158
-7,340
-22
34,578
-31,575
3,003
2,159
0
-29,416
16
83
-2,907
-1,905
-4,714
448
1,448
1,896
0.0
2013
44,946
1,864
-3,887
-7,165
-32
35,727
-32,676
3,051
-10,349
0
-43,025
79
12,557
-3,268
-2,539
6,829
-469
1,896
1,427
0.0
2014
36,160
5,310
-3,399
-3,367
956
35,660
-23,348
12,312
-2,862
0
-26,210
69
-2,092
-3,192
-2,887
-8,102
1,348
1,427
2,775
0.2
2015
39,153
6,515
3,900
-3,753
0
45,815
-62,440
-16,625
1,861
0
-60,579
323
22,149
-5,475
-2,869
14,128
-636
2,775
2,139
0.1
2016E
43,009
5,000
2,947
-7,474
0
43,483
-30,000
13,483
27,588
0
-2,412
-154
-10,000
-5,255
-3,507
-18,916
22,155
2,139
24,294
0.0
2017E
53,101
6,000
-3,287
-9,871
0
45,944
-20,000
25,944
-5,000
0
-25,000
0
-5,000
-5,424
-4,782
-15,207
5,737
24,294
30,031
-0.1
2018E
73,611
7,000
-10,625
-15,130
0
54,856
-20,000
34,856
0
0
-20,000
0
0
-5,027
-5,579
-10,606
24,249
30,031
54,280
0.9
17
54
121
1.0
15
41
68
0.9
19
43
69
0.8
23
43
76
0.8
19
44
78
0.8
20
40
80
0.8
18
40
75
0.9
18
40
65
18.4
21.1
20.5
23.5
18.7
21.3
12.8
14.4
11.2
14.1
10.6
13.2
13.0
16.4
17.4
21.7
54.0
34.9
7.1
5.6
28.9
0.2
31.5
22.9
5.9
4.1
18.5
0.3
28.8
21.2
5.0
3.6
16.1
0.3
36.6
24.3
4.4
3.7
20.3
0.3
37.7
24.1
4.0
3.3
19.4
0.3
36.3
22.5
3.7
3.2
17.7
0.4
26.9
18.3
3.3
2.7
13.7
0.5
17.6
13.3
2.8
2.2
9.4
0.6
51.2
79.2
389.2
6.0
13.6
87.8
120.7
469.2
8.0
10.4
96.0
130.5
555.7
9.0
11.0
75.6
114.0
623.5
9.0
13.5
73.4
114.7
687.3
9.0
14.2
76.3
123.1
750.3
11.0
16.8
102.8
151.6
835.6
15.0
17.0
157.6
208.0
972.9
17.5
12.9
2011
2012
2013
2014
2015
2016E
2017E
2018E
Cash Flow Statement
Y/E Mar
Adjusted EBITDA
Non cash opr. exp (inc)
(Inc)/Dec in Wkg. Cap.
Tax Paid
Other operating activities
CF from Op. Activity
(Inc)/Dec in FA & CWIP
Free cash flows
(Pur)/Sale of Invt
Others
CF from Inv. Activity
Inc/(Dec) in Net Worth
Inc / (Dec) in Debt
Interest Paid
Divd Paid (incl Tax) & Others
CF from Fin. Activity
Inc/(Dec) in Cash
Add: Opening Balance
Closing Balance
(INR Million)
29 February 2016
6

Ultratech Cement
NOTES
29 February 2016
7

Disclosures
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Ultratech Cement
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29 February 2016
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