14 August 2018
Company Update | Sector: Utilities
Coal India
Buy
BSE SENSEX
31,771
S&P CNX
9,897
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CMP: INR237
TP: INR275(+16%)
Concerns largely priced in
Volume growth accelerating; TP revised to INR275; Buy
We attended Coal India’s (COAL) 1QFY18 analyst meet. Key takeaways:
1Q reflects full impact of grade slippage
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)/Vol m
Free float (%)
COAL IN
6,207
350 / 234
-5/-38/-43
1,471.5
22.9
1186
21.1
FSA realization declined INR37/t YoY to INR1,201/t in 1QFY18 due to the sale of old
inventory (which has lost some GCV) and the full impact of re-grading of mines.
COAL de-stocked ~18mt in 1Q, highest in a quarter. Mines would be graded every
six months, with potential for even an upward revision. Incentive income is unlikely
going ahead (~INR7b in FY17) due to clubbing of linkages. We cut FSA realization by
INR43/t to INR1,233/t due to grade slippages and no incentive income.
Demand growth accelerating as power plants re-stock
Dispatches in the first 15 days of August increased ~18% YoY, representing a pick-
up from growth of ~7% in July 2017 and ~3% in 1Q. YTD up to mid-August,
dispatches rose 5.4% YoY, inching toward our estimate of 6.8% growth in FY18.
Demand pick-up is driven by re-stocking by power plants and growth in electricity
generation. Production has grown at ~22% in the first 15 days of August.
Financials Snapshot (INR b)
Y/E March
2017 2018E
Sales
755.7 789.4
EBITDA (ex-OBR) 122.6 149.5
NP
92.7 113.3
EPS (INR)
14.9 18.3
EPS Gr. (%)
-33.9 22.3
BV/Sh. (INR)
39.5 41.3
RoE (%)
37.8 44.2
RoCE (%)
33.1 45.0
P/E (x)
15.9 13.0
P/BV (x)
6.0
5.7
Shareholding pattern (%)
As On
Promoter
DII
FII
Others
2019E
833.4
158.1
118.6
19.1
4.6
43.2
44.2
45.1
12.4
5.5
Executive wage negotiation done; VRS and mine closures can drive savings
The wage negotiation with executives was concluded, settling for a hike of 15%.
Non-executive wage negotiations are still ongoing, but considering inflation and
higher base, we believe there is scope for the hike to be below our estimate of
~18%. Natural attrition, VRS offer and cut in overtime will limit inflation in
employee cost. It would also close 37 unprofitable unground mines to reduce cost.
Jun-17 Mar-17 Jun-16
78.9
11.5
6.4
3.3
78.9
11.7
6.5
3.0
79.7
9.8
8.1
2.5
Other highlights
FII Includes depository receipts
Stock Performance (1-year)
Coal India
Sensex - Rebased
400
350
300
250
200
E-auctions in July/August have fetched good premiums, which would drive
improvement in realization 2Q onward.
The cap on expansion of EC limit under the automatic route is increased from
25% earlier to 40%. It would aid production growth from the existing mines.
Capex in 1Q was INR14b. Guidance is INR80b for FY18 (in-line).
Concerns priced in; volume growth accelerating; Re-iterate Buy
EBITDA (ex-OBR) is cut by ~12% to INR149b/INR158b for FY18E/19E on lower FSA
realization. We also cut OB removal adjustment charge, which, in turn, has led to
higher tax outflow, but marginal upgrade in PAT by 4%/2% to INR113b/118b for
FY18E/19E. Concerns about grade slippage and employee wage hikes are largely
priced in. Volume growth is accelerating on re-stocking. GST of 5% (earlier ~12%)
has provided some headroom for price hikes. There is scope to cut costs by
reducing inefficiencies/overheads. Resultantly, we revise the target EV/adj. EBITDA
multiple from 7.5x earlier to 8x. TP is revised to INR275. Re-iterate
Buy.
Sanjay Jain – Research Analyst
(SanjayJain@MotilalOswal.com); +91 22 6129 1523
Dhruv Muchhal – Research Analyst
(Dhruv.Muchhal@MotilalOswal.com); +91 22 6129 1549
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.

Coal India
Exhibit 1: Summary PL and target price
Revenue
Power FSA
Non Power FSA
E-auction/MoU
Sales (mt)
YoY (%)
Power FSA
Share (%)
Non Power FSA
E-auction/MoU
Revenue per ton
YoY (%)
Power FSA
Non Power FSA
E-auction/MoU
Cost of Mining (ex. OB)
CoP per ton
YoY (%)
Adjusted EBIDTA
Power FSA
Share (%)
Non Power FSA
Share (%)
E-auction/MoU
Share (%)
EBITDA per ton
Target Price calculations
Adjusted EBIDTA
Target EV/EBITDA (x)
Target EV
Net debt
Target Equity value
TP (INR/share)
FY15
740,416
511,009
72,085
157,321
489
3.8
385
79
41
63
1,517
1.4
1,326
1,775
2,482
529,580
1,082
3.0
210,836
93,951
45
28,150
13
88,735
42
431
210,836
FY16
779,209
536,328
69,518
173,363
534
9.2
409
76
40
86
1,444
-4.8
1,312
1,756
2,012
568,924
1,064
-1.6
210,285
101,248
48
27,390
13
81,647
39
393
210,285
8.0
1,682,281
-449,609
2,131,890
343
FY17
777,955
490,545
86,056
201,354
543
1.6
380
70
50
113
1,433
-0.8
1,291
1,728
1,779
633,085
1,166
9.5
144,870
47,462
33
28,000
19
69,408
48
267
144,870
8.0
1,158,962
-287,355
1,446,317
233
FY18E
813,160
485,184
93,005
234,971
580
6.8
399
69
55
126
1,402
-2.2
1,216
1,691
1,865
639,840
1,103
-5.4
173,321
45,018
26
32,331
19
95,972
55
299
173,321
8.0
1,386,565
-270,130
1,656,694
267
FY19E
858,718
533,763
101,460
223,495
618
6.6
439
71
60
119
1,390
-0.9
1,216
1,691
1,877
675,297
1,093
-0.9
183,421
54,116
30
35,897
20
93,407
51
297
183,421
8.0
1,467,367
-237,546
1,704,914
275
FY20E
915,500
560,451
109,915
245,133
657
6.3
461
70
65
131
1,393
0.3
1,216
1,691
1,870
705,201
1,073
-1.8
210,298
65,740
31
40,146
19
104,412
50
320
210,298
7.5
1,577,239
-206,706
1,783,945
287
Source: MOSL, Company
16 August 2017
2

Coal India
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 (%)
2013
683,027
9.4
212,854
31.2
50,147
162,707
452
87,467
69
249,790
76,227
30.5
0
173,564
176,624
9.3
2014
688,100
0.7
192,497
28.0
52,830
139,668
580
89,694
14
228,795
77,679
34.0
0
151,116
159,881
-9.5
2015
720,146
4.7
190,567
26.5
61,465
129,102
73
86,761
50
215,839
78,573
36.4
0
137,266
137,266
-14.1
2016
756,443
5.0
187,519
24.8
52,779
134,740
207
80,943
414
215,891
73,148
33.9
0
142,743
142,743
4.0
2017
755,694
-0.1
122,609
16.2
55,823
66,786
4,117
81,667
0
144,337
51,660
35.8
0
92,677
92,677
-35.1
2018E
789,380
4.5
149,541
18.9
41,560
107,980
3,575
62,239
0
166,644
53,309
32.0
0
113,335
113,335
22.3
2019E
833,380
5.6
158,083
19.0
43,803
114,280
(INR Million)
2020E
888,563
6.6
183,361
20.6
46,025
137,336
3,611
61,176
0
171,844
53,255
31.0
0
118,590
118,590
4.6
3,647
58,797
0
192,486
57,727
30.0
0
134,759
134,759
13.6
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
2013
63,164
421,556
484,720
10,778
-22,550
473,584
390,107
255,449
134,658
34,960
23,950
999,590
56,178
104,802
622,360
216,250
719,573
719,573
0
280,017
473,584
2014
63,164
360,881
424,045
1,715
-19,717
406,678
414,795
266,951
147,844
43,158
37,749
793,955
55,681
82,410
523,895
131,969
616,028
616,028
0
177,927
406,678
2015
63,164
340,367
403,531
4,019
-19,591
388,617
448,080
286,929
161,150
51,594
28,134
844,940
61,838
85,219
530,925
166,958
697,201
697,201
0
147,739
388,617
2016
63,164
275,428
338,592
4,019
-19,591
323,678
508,080
311,594
196,486
52,824
28,134
771,875
62,173
89,115
453,629
166,958
725,641
725,641
0
46,234
323,678
2017
62,074
183,194
245,268
30,078
-27,328
251,477
578,771
340,695
238,077
85,901
9,694
799,789
89,453
107,359
317,433
285,545
881,984
881,984
0
-82,194
251,477
2018E
62,074
194,527
256,601
30,078
-27,328
262,811
638,771
370,075
268,697
105,901
9,694
743,629
64,881
92,995
300,208
285,545
865,110
865,110
0
-121,481
262,811
(INR Million)
2019E
62,074
206,386
268,460
30,078
-27,328
274,670
698,771
401,255
297,516
125,901
9,694
719,846
68,497
98,179
267,624
285,545
878,287
878,287
0
-158,441
274,670
2020E
62,074
219,862
281,936
30,078
-27,328
288,146
758,771
434,236
324,536
145,901
9,694
700,042
73,033
104,680
236,784
285,545
892,027
892,027
0
-191,985
288,146
16 August 2017
3

Coal India
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/EBITDA
Dividend Yield (%)
EV /ton of Reserves
Profitability Ratios (%)
RoE
RoCE
RoIC
Turnover Ratios (%)
Asset Turnover (x)
Debtors (No. of Days)
Inventory (No. of Days)
Creditors (No. of Days)
Leverage Ratios (%)
Net Debt/Equity (x)
-1.3
-1.2
-1.3
-1.3
-1.2
-1.1
-0.9
-0.7
1.4
56
30
4
1.7
44
30
4
1.9
43
31
5
2.3
43
30
5
3.0
43
30
5
3.0
43
30
5
3.0
43
30
5
3.1
43
30
5
35.8
39.5
-52.3
35.6
34.4
-45.5
34.0
34.5
-39.1
42.2
40.0
-41.2
37.8
33.1
-23.0
44.2
45.0
-46.7
44.2
45.1
-56.0
47.8
48.8
-82.6
8.5
3.1
3.8
5.9
39.5
9.4
3.5
4.5
12.2
43.7
10.9
3.7
4.5
8.7
43.4
10.5
4.4
4.9
11.6
47.0
15.9
6.0
8.2
8.4
54.5
13.0
5.7
6.9
5.8
55.2
12.4
5.5
6.7
6.0
56.7
10.9
5.2
6.0
6.9
58.2
28.0
35.9
76.7
14.0
56.7
25.3
33.7
67.1
29.0
130.3
21.7
31.5
63.9
20.7
112.9
22.6
31.0
53.6
27.4
145.5
14.9
23.9
39.5
19.9
162.8
18.3
25.0
41.3
13.7
90.0
19.1
26.2
43.2
14.3
90.0
21.7
29.1
45.4
16.3
90.0
2013
2014
2015
2016
2017
2018E
2019E
2020E
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
Cash Flow Statement
2013
212,854
33,147
-68,387
-86,520
0
91,094
-24,540
66,554
-4,136
56,433
27,758
0
-2,287
-452
-75,781
-78,520
40,332
582,028
622,360
2014
192,497
38,572
2,442
-88,264
0
145,247
-41,164
104,083
-13,799
64,754
9,791
0
-12,634
-580
-240,289
-253,503
-98,465
622,360
523,895
2015
190,567
42,482
6,487
-95,721
0
143,815
-49,014
94,801
9,615
52,871
13,472
0
1,935
-73
-152,119
-150,257
7,030
523,895
530,925
2016
187,519
31,832
-3,906
-73,148
0
142,297
-61,230
81,067
0
49,111
-12,119
0
0
-207
-207,268
-207,474
-77,296
530,925
453,629
2017
122,609
41,975
-16,054
-51,660
0
96,871
-103,769
-6,898
18,441
39,693
-45,636
-35,166
26,059
-4,117
-174,206
-187,431
-136,196
453,629
317,433
2018E
149,541
36,051
9,881
-53,309
0
142,163
-80,000
62,163
0
26,188
-53,812
0
0
-3,575
-102,001
-105,577
-17,225
317,433
300,208
2019E
158,083
37,910
-8,245
-53,255
0
134,492
-80,000
54,492
0
23,266
-56,734
0
0
-3,611
-106,731
-110,342
-32,583
300,208
267,624
(INR Million)
2020E
183,361
39,394
-10,341
-57,727
0
154,688
-80,000
74,688
0
19,403
-60,597
0
0
-3,647
-121,284
-124,931
-30,840
267,624
236,784
16 August 2017
4

Coal India
NOTES
16 August 2017
5

Disclosures:
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Coal India
Disclosure of Interest Statement
Analyst ownership of the stock
Coal India
No
A graph of daily closing prices of securities is available at
www.nseindia.com, www.bseindia.com.
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Motilal Oswal capital Markets (Hong Kong) Private Limited for distribution of research report in Hong Kong. This report is intended for distribution only to “Professional Investors” as defined in Part I of Schedule 1 to SFO. Any
investment or investment activity to which this document relates is only available to professional investor and will be engaged only with professional investors.” Nothing here is an offer or solicitation of these securities,
products and services in any jurisdiction where their offer or sale is not qualified or exempt from registration. The Indian Analyst(s) who compile this report is/are not located in Hong Kong & are not conducting Research
Analysis in Hong Kong.
For U.S.
Motilal Oswal Securities Limited (MOSL) is not a registered broker - dealer under the U.S. Securities Exchange Act of 1934, as amended (the"1934 act") and under applicable state laws in the United States. In addition MOSL is
not a registered investment adviser under the U.S. Investment Advisers Act of 1940, as amended (the "Advisers Act" and together with the 1934 Act, the "Acts), and under applicable state laws in the United States.
Accordingly, in the absence of specific exemption under the Acts, any brokerage and investment services provided by MOSL, including the products and services described herein are not available to or intended for U.S.
persons. This report is intended for distribution only to "Major Institutional Investors" as defined by Rule 15a-6(b)(4) of the Exchange Act and interpretations thereof by SEC (henceforth referred to as "major institutional
investors"). This document must not be acted on or relied on by persons who are not major institutional investors. Any investment or investment activity to which this document relates is only available to major institutional
investors and will be engaged in only with major institutional investors. In reliance on the exemption from registration provided by Rule 15a-6 of the U.S. Securities Exchange Act of 1934, as amended (the "Exchange Act") and
interpretations thereof by the U.S. Securities and Exchange Commission ("SEC") in order to conduct business with Institutional Investors based in the U.S., MOSL has entered into a chaperoning agreement with a U.S.
registered broker-dealer, Motilal Oswal Securities International Private Limited. ("MOSIPL"). Any business interaction pursuant to this report will have to be executed within the provisions of this chaperoning agreement.
The Research Analysts contributing to the report may not be registered /qualified as research analyst with FINRA. Such research analyst may not be associated persons of the U.S. registered broker-dealer, MOSIPL, and
therefore, may not be subject to NASD rule 2711 and NYSE Rule 472 restrictions on communication with a subject company, public appearances and trading securities held by a research analyst account.
For Singapore
Motilal Oswal Capital Markets Singapore Pte Limited is acting as an exempt financial advisor under section 23(1)(f) of the Financial Advisers Act(FAA) read with regulation 17(1)(d) of the Financial Advisors Regulations and is a
subsidiary of Motilal Oswal Securities Limited in India. This research is distributed in Singapore by Motilal Oswal Capital Markets Singapore Pte Limited and it is only directed in Singapore to accredited investors, as defined in
the Financial Advisers Regulations and the Securities and Futures Act (Chapter 289), as amended from time to time. 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:
Disclaimer:
The report and information contained herein is strictly confidential and meant solely for the selected recipient and may not be altered in any way, transmitted to, copied or distributed, in part or in whole, to any other person
or to the media or reproduced in any form, without prior written consent. This report and information herein is solely for informational purpose and may not be used or considered as an offer document or solicitation of
offer to buy or sell or subscribe for securities or other financial instruments. Nothing in this report constitutes investment, legal, accounting and tax advice or a representation that any investment or strategy is suitable or
appropriate to your specific circumstances. The securities discussed and opinions expressed in this report may not be suitable for all investors, who must make their own investment decisions, based on their own investment
objectives, financial positions and needs of specific recipient. This may not be taken in substitution for the exercise of independent judgment by any recipient. Each recipient of this document should make such investigations
as it deems necessary to arrive at an independent evaluation of an investment in the securities of companies referred to in this document (including the merits and risks involved), and should consult its own advisors to
determine the merits and risks of such an investment. The investment discussed or views expressed may not be suitable for all investors. Certain transactions -including those involving futures, options, another derivative
products as well as non-investment grade securities - involve substantial risk and are not suitable for all investors. No representation or warranty, express or implied, is made as to the accuracy, completeness or fairness of
the information and opinions contained in this document. The Disclosures of Interest Statement incorporated in this document is provided solely to enhance the transparency and should not be treated as endorsement of the
views expressed in the report. This information is subject to change without any prior notice. The Company reserves the right to make modifications and alternations to this statement as may be required from time to time
without any prior approval. MOSL, its associates, their directors and the employees may from time to time, effect or have effected an own account transaction in, or deal as principal or agent in or for the securities
mentioned in this document. They may perform or seek to perform investment banking or other services for, or solicit investment banking or other business from, any company referred to in this report. Each of these entities
functions as a separate, distinct and independent of each other. The recipient should take this into account before interpreting the document. This report has been prepared on the basis of information that is already
available in publicly accessible media or developed through analysis of MOSL. The views expressed are those of the analyst, and the Company may or may not subscribe to all the views expressed therein. This document is
being supplied to you solely for your information and may not be reproduced, redistributed or passed on, directly or indirectly, to any other person or published, copied, in whole or in part, for any purpose. This report is not
directed or intended for distribution to, or use by, any person or entity who is a citizen or resident of or located in any locality, state, country or other jurisdiction, where such distribution, publication, availability or use would
be contrary to law, regulation or which would subject MOSL to any registration or licensing requirement within such jurisdiction. The securities described herein may or may not be eligible for sale in all jurisdictions or to
certain category of investors. Persons in whose possession this document may come are required to inform themselves of and to observe such restriction. Neither the Firm, not its directors, employees, agents or
representatives shall be liable for any damages whether direct or indirect, incidental, special or consequential including lost revenue or lost profits that may arise from or in connection with the use of the information.
The
person accessing this information specifically agrees to exempt MOSL or any of its affiliates or employees from, any and all responsibility/liability arising from such misuse and agrees not to hold MOSL or any of its affiliates or
employees responsible for any such misuse and further agrees to hold MOSL or any of its affiliates or employees free and harmless from all losses, costs, damages, expenses that may be suffered by the person accessing this
information due to any errors and delays.
Registered Office Address: Motilal Oswal Tower, Rahimtullah Sayani Road, Opposite Parel ST Depot, Prabhadevi, Mumbai-400025; Tel No.: 022-3980 4263; www.motilaloswal.com. Correspondence Address: Palm Spring
Centre, 2nd Floor, Palm Court Complex, New Link Road, Malad (West), Mumbai- 400 064. Tel No: 022 3080 1000. Compliance Officer: Neeraj Agarwal, Email Id:
na@motilaloswal.com,
Contact No.:022-30801085.
Registration details of group entities.: MOSL: NSE (Cash): INB231041238; NSE (F&O): INF231041238; NSE (CD): INE231041238; BSE (Cash): INB011041257; BSE(F&O): INF011041257; BSE(CD); MSE(Cash): INB261041231;
MSE(F&O): INF261041231; MSE(CD): INE261041231; CDSL: IN-DP-16-2015; NSDL: IN-DP-NSDL-152-2000; Research Analyst: INH000000412. AMFI: ARN 17397. Investment Adviser: INA000007100. Motilal Oswal Asset
Management Company Ltd. (MOAMC): PMS (Registration No.: INP000000670) offers PMS and Mutual Funds products. Motilal Oswal Wealth Management Ltd. (MOWML): PMS (Registration No.: INP000004409) offers wealth
management solutions. *Motilal Oswal Securities Ltd. is a distributor of Mutual Funds, PMS, Fixed Deposit, Bond, NCDs, Insurance and IPO products. * Motilal Oswal Commodities Broker Pvt. Ltd. offers Commodities
Products. * Motilal Oswal Real Estate Investment Advisors II Pvt. Ltd. offers Real Estate products. * Motilal Oswal Private Equity Investment Advisors Pvt. Ltd. offers Private Equity products
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