Ultratech Cement
BSE SENSEX
27,167
S&P CNX
8,336
5 July 2016
Update
| Sector:
Cement
CMP: INR3,371
TP: INR3,673 (+9%)
Buy
UTCEM-JPA deal size increased by INR2.9b
Regulatory approvals awaited; no change in shareholding pattern
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 (%)
UTCEM IN
274.4
3,600/2,581
5/16/13
925.2/13.7
918
37.5
Contrary to media reports, deal well on track:
Media reports last week indicated
that the UTCEM-JPA deal had hit a roadblock. Apparently, UTCEM was seeking to
adjust the deal by INR15b by cherry-picking JPA’s cement assets while JPA had
sent parallel feelers to other suitors and PE funds, following which UTCEM is
believed to have shot letters to JPA regarding the binding agreement. ICICI Bank
had also agreed to invoke the SDR mechanism on fears of the deal collapsing.
However, UTCEM has clarified that the deal is well on track and that it has
increased the deal size from INR159b to INR161.9b.
Regulatory approvals no longer a hurdle:
With the amendment to the MMDR Act
passed, the acquisition is subject to approval of shareholders and creditors,
sanction of scheme of arrangement by Bombay High Court, approval of
Competition Commission of India (CCI) and all other statutory approvals, which
could take around 12 months. Complementary market mix keeps us optimistic on
CCI nod, despite the large size of the deal. 50% of JPA’s capacities fall in the Satna
cluster, where UTCEM had no presence. State-wise, the combined entity’s market
share would be below 30%, while its share in the central region would be ~30%.
Nature of consideration:
As consideration, UTCEM would issue the following to
JPA.
i.
1,50,000 unlisted non-convertible cumulative redeemable preference
shares of INR100k each
ii.
13,200 unsecured non-convertible redeemable debentures having face
value of INR1m each
iii.
10 unlisted non-convertible cumulative redeemable preference shares of
INR100k each
iv.
18,049 unsecured non-convertible redeemable debentures having face
value of INR1m each
Valuation and view:
At the critical juncture of bottoming out growth, UTCEM’s
strong focus on growth makes it our preferred play. We are yet to factor in the
impact of JPA deal, as regulatory approvals are awaited. We expect return ratios
to revive to 15-18% and EBITDA/ton to post 20%+ CAGR till FY18 in existing assets.
The stock trades at an EV of 17.7x FY17E and 13.7x FY18E EBITDA, and at
USD171/ton (FY17E) and USD164/ton (FY18E). We value UTCEM at
INR3,673/share (EV of 12x FY18E EBITDA; USD212/ton).
Buy.
Financials Snapshot (INR b)
Y/E Mar
2016 2017E 2018E
Net Sales
238.4 265.6 314.5
EBITDA
43.5
54.9
78.3
PAT
21.7
28.8
45.7
EPS (INR)
79.3 104.9 166.5
Gr. (%)
7.9
32.4
58.7
BV/Sh (INR)
755.8 849.1 998.2
RoE (%)
11.0
13.1
18.0
RoCE (%)
9.3
11.2
15.3
P/E (x)
42.5
32.1
20.2
P/BV (x)
4.5
4.0
3.4
EV/EBITDA (x)
EV/Ton (USD)
19.4
183
17.7
171
13.7
164
Shareholding pattern (%)
As On
Mar-16 Dec-15 Mar-15
Promoter
62.5
62.8
61.7
DII
7.1
7.6
5.9
FII
19.0
18.4
21.1
Others
11.4
11.2
11.4
FII Includes depository receipts
Stock Performance (1-year)
UltraTech Cem.
Sensex - Rebased
3,800
3,400
3,000
2,600
2,200
Sandipan Pal
(Sandipan.Pal@MotilalOswal.com); +91 22 3982 5436
Aashumi Mehta
(Aashumi.Mehta@MotilalOswal.com); +91 22 3010 2397
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.

Ultratech Cement
UTCEM remains our preferred pick
JPA deal offers long-term strategic boost:
While sub-normal profitability, low
utilization and fresh debt would lead to EPS dilution in initial years, we expect the
transaction to strengthen UTCEM’s competitive position through complementary
market reach, synergies, and sufficient limestone reserves over the medium term.
Pan India growth levers in place:
We believe UTCEM enjoys the most predicable
and profitable growth in our Cement universe on (a) pan-India presence with 17-
18% market share (#1 or #2 across regions), (b) strong utilization headroom from
recent expansion, and (c) more stable portability amidst recent weakness (50-100%
premium EBITDA/ton v/s ACC, ACEM). It has had top quartile growth and
profitability over the past 2-3 years.
Efficiencies render strong and stable margins:
UTCEM has delivered strong margins
(18-20%) with the 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)
healthy profitability of white cement. It has witnessed the highest savings in direct
cost in the past 12 months, with further benefits from logistics measures ahead
(new grinding facilities in North, West and East, bulk terminus).
Mounting entry barriers in the system, UTCEM is prepared:
Rising entry barriers
(critical resources like limestone and land getting costlier) gives natural scarcity
premium to UTCEM as the leader. It enjoys high growth sustainability on the back of
strong preparedness – investments in land and limestone in the past 4-5 years (can
add 20-35m tons of brownfield capacity).
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 ~2.7x 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 INR30b-50b of
growth capital from operations (after meeting fixed commitment), aiding self-
sustaining growth.
5 July 2016
2

Ultratech Cement
Exhibit 1: Plant locations post JPA deal
Complementary plant
locations offer 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
South cluster
Total
Plant
IC
C
GU
GU
GU
IC
IC
IC
GU
GU
IC
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
6.2
21.2
Source: Company, MOSL
2.1
3.1
9.6
3.3
Sub-normal presence in
Satna cluster to improve
with the deal
Exhibit 3: Capacity and market mix(%) of UTCEM post JPA deal
Zone/Region
Pre*
JPA
North
19
4.8
Satna cluster
11.4
East
11.4
West
20.4
South
15.5
5
All India
66.3
21.2
Overseas
3.6
Total
69.9
21.2
*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
20.5
87.5
3.6
91.1
Mix (%)
27
13
13
23
24
100
Source: Company, MOSL
5 July 2016
3

Ultratech Cement
State-wise combined
entity’s market share
wouldn’t cross 30%;
share in central region
would be ~30%
Exhibit 4: Combined market share (%) in each state
Industry
MP
UP
Haryana/Punjab/HP/UTKHD
AP
35.8
17.1
26.5
57.0
UTCEM
3.0
2.6
3.0
4.5
JPA
4.9
6.6*
4.7
5.0
Combined
7.9
9.2
7.7
9.5
Source: Company, MOSL
Combined
22
54
29
17
* Ex-Bara Grinding units (u/c), the share in UP stood at 30%
Exhibit 5: Recent M&A 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
Region
East
East
East
South
West
South
East
North
South
Central
East
Central
PAN India
USD/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 region to ~75%
UTCEM
Holcim
10%
11%
29%
11%
11%
Current
Increase in UTCEM’s market
share
Jaypee
Prism
Reliance
Rel+Birla
8%
16%
10%
11%
31%
Post MnA
Source: MOSL, Company
Heidelberg
5 July 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
2016
238,410
5.2
43,498
18.2
12,890
30,608
5,053
5,015
0
30,570
8,823
28.9
0
21,747
21,747
7.9
2017E
265,587
11.4
54,935
20.7
13,387
41,549
5,929
5,500
0
41,120
12,336
30.0
0
28,784
28,784
32.4
(INR Million)
2018E
314,524
18.4
78,308
24.9
13,828
64,480
5,729
6,500
0
65,252
19,575
30.0
0
45,676
45,676
58.7
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
E: Estimates
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
2016
2,744
204,617
207,360
76,607
32,274
316,241
354,478
122,157
224,483
(INR Million)
2017E
2,744
230,213
232,956
71,607
34,535
339,098
359,478
135,544
223,935
25,000
29,500
126,151
27,650
14,553
54,843
29,105
65,487
54,573
10,915
60,664
339,098
2018E
2,744
271,107
273,850
71,607
38,124
383,581
364,478
149,371
215,107
40,000
29,500
167,049
32,745
15,511
86,910
31,883
68,075
56,873
11,202
98,974
383,581
15,000
51,081
87,956
24,261
14,149
22,351
27,195
62,280
51,013
11,267
25,677
316,241
5 July 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
Price / Book Value
EV/Sales
EV/EBITDA
EV/Ton (Cap-USD)
Dividend Yield (%)
Profitability Ratios (%)
RoE
RoCE
RoIC
Turnover Ratios (%)
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
2016
43,498
5,015
2,875
-4,470
0
46,918
-22,162
24,757
1,006
0
-21,155
66
2,465
-5,053
-3,029
-5,551
20,212
2,139
22,351
0.0
2017E
54,935
5,500
-2,496
-10,074
0
47,865
-22,839
25,027
21,581
0
-1,257
0
-5,000
-5,929
-3,188
-14,117
32,491
22,351
54,843
-0.1
2018E
78,308
6,500
-6,243
-15,987
0
62,578
-20,000
42,578
0
0
-20,000
0
0
-5,729
-4,782
-10,511
32,068
54,843
86,910
17
54
121
15
41
68
19
43
69
23
43
76
19
44
78
22
37
78
20
38
75
18
38
66
18.4
16.6
16.2
20.5
16.9
18.8
18.7
14.7
18.1
12.8
10.8
12.3
11.2
9.9
9.8
11.0
9.3
9.4
13.1
11.2
12.2
18.0
15.3
19.0
45.9
4.9
4.1
23.6
220.3
0.3
42.5
4.5
3.8
21.0
202.8
0.3
32.1
4.0
3.3
16.1
197.1
0.3
20.2
3.4
2.7
10.7
186.6
0.4
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
79.3
126.2
755.8
9.5
13.9
104.9
153.7
849.1
10.0
11.1
166.5
216.9
998.2
15.0
10.5
2011
2012
2013
2014
2015
2016
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
E: Estimates
(INR Million)
5 July 2016
6

ULTRATECH CEMENT GALLERY
ULTRATECH CEMENT
ULTRATECH CEMENT
SECTOR UPDATES

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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:
Varun Kumar
Varun.kumar@motilaloswal.com
Contact : (+65) 68189232
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For U.S
5 July 2016
Motilal Oswal Tower, Level 9, Sayani Road, Prabhadevi, Mumbai 400 025
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