Larsen & Toubro
BSE SENSEX
38,363
S&P CNX
11,532
19 March 2019
Update
| Sector:
Capital Goods
CMP: INR1,357
TP: INR1,610(+19%)
Buy
MindTree acquisition plan puts buyback option to rest
Acquisition marginally EPS accretive but not preferred use of cash
Stock Info
Bloomberg
Equity Shares (m)
M.Cap.(INRb)/(USDb)
52-Week Range (INR)
1, 6, 12 Rel. Per (%)
12M Avg Val (INR M)
Free float (%)
LT IN
1,402
1902.6 / 27.6
1459 / 1183
2/-2/-11
3297
100.0
Financials Snapshot (INR b)
2019 2020E
Y/E Mar
Net Sales
1,374 1,532
EBITDA
162.7 194.8
PAT
81.0 102.9
EPS (INR)
57.8
73.4
Gr. (%)
11.8
27.0
BV/Sh (INR)
435.6 564.4
RoE (%)
13.9
14.7
RoCE (%)
9.4
11.1
P/E (x)
23.5
18.5
P/BV (x)
3.4
3.1
2021E
1,734
227.0
127.2
90.7
23.6
627.7
15.2
12.3
14.9
2.4
Shareholding pattern (%)
As On
Dec-18 Sep-18 Dec-17
Promoter
0.0
0.0
0.0
DII
38.7
37.9
40.1
FII
20.2
20.4
18.5
Others
41.1
41.7
41.4
FII Includes depository receipts
Stock Performance (1-year)
Larsen & Toubro
Sensex - Rebased
1,550
1,450
1,350
1,250
1,150
INR107b of cash earmarked for first-ever hostile takeover in IT industry:
Larsen & Toubro (LT) has announced its intention to acquire a significant 66%
stake in MindTree (MTCL). It has earmarked an amount of INR107b for this
acquisition, valuing MTCL at INR162b (+5% v/s current market cap of INR155b)
or INR980/share. However, the promoters of MTCL (13.3% stake) may look to
resist the hostile takeover by engaging with other shareholders, and hence, it
could be a long-drawn process, in our view.
LT’s rationale for the acquisition:
The primary rationale is to expand the
services business (in line with its five-year value creation strategy presented in
2016). Moreover, this is better utilization of its strong cash balance, especially
in light of the rejection of the INR90b share buyback by the SEBI.
Retention of top management key for success of the acquisition:
MTCL would
continue to be an independent listed entity after the acquisition, and LT does
not plan to merge it with its own IT business, at least in near future. LT’s
management admitted that retention of top management is vital as the IT
business is much more people-oriented with strong customer relationships.
Considering this, it will engage with the promoters and try to address their
concerns. LT believes that there is enough opportunity in the IT industry to
capitalize on, and thus, all the three IT platforms (LTI, LTTS and MTCL) would be
allowed to scale up on their own.
Buyback may be put on backburner for now:
As of end-Dec’18, LT had cash
and cash equivalents of INR150b. Additionally, it generates free cash of
~INR15b/quarter. Even though LT is still engaged with the SEBI for its planned
share buyback, the MTCL acquisition lowers the chances of a buyback now, in
our view.
Higher aggression, if any, toward acquisition may elevate capital allocation
concerns:
MTCL’s acquisition raises a few questions on the capital allocation
policy, especially given that LT has been on track to meet its RoE guidance of
18% by FY21 and divesting its non-core assets. The concerns may get elevated
in case the cost of acquisition increases in due course of time. Ideally, LT
shareholders would have preferred share buyback as the best utilization of the
cash balance. Even management had the same intention until the same was
rejected by the SEBI.
Valuation and view:
MTCL acquisition may be marginally EPS accretive and
neutral from the valuation perspective. However, it is too early to incorporate
the same in our estimates as it may be a long-drawn process. For now, we
maintain our
Buy
rating and target price of INR1,610.
Motilal Oswal research is available on www.motilaloswal.com/Institutional-Equities, Bloomberg, Thomson Reuters, Factset and S&P Capital.
Investors are advised to refer through important disclosures made at the last page of the Research Report.
Nilesh Bhaiya – Research Analyst
(Nilesh.Bhaiya@MotilalOswal.com); +91 22 6129 1556
Amit Shah – Research Analyst
(Amit.Shah@MotilalOswal.com); +91 22 6129 1543
 Motilal Oswal Financial Services
Larsen & Toubro
LT puts first-ever hostile takeover bid in Indian IT industry
LT has announced its intention to acquire a significant stake in MTCL in an all-cash
transaction. The total consideration for the acquisition is pegged at INR107b for a
66% stake, including an open offer.
Exhibit 1: Details of the total investment planned by the company
Acquisition of the stake in Mindtree
V G Siddhartha and Associates
Open market acquisition
Open offer
Total
Stake in %
20.3
15
31
66.3
Acquisition cost Total investment
per share
in INRb
980
32.7
980
24.3
980
50.3
107
Source: MOFSL, Company
Rationale for acquisition according to management
The acquisition is aimed to scale up the services business to one third of the
consolidated revenue, compared to ~20% currently.
It will enable effective utilization of cash on the books of LT. We note that as of
Dec’18, the cash and cash equivalents stood at INR160b. Also, the company
generates INR15b of cash per quarter.
LT’s management stated that the business segments of MTCL and L&T Infotech
(L&T’s IT business) are quite complimentary. For instance, L&T Infotech draws
16% revenue from the energy and utilities segments, where MTCL is not
present, while MTCL draws 17% revenue from travel and hospitality, where L&T
Infotech is not present.
According to LT’s management, there exists a lot of synergy benefits for MTCL as
well, as the sales run-rate and margins (FY18: 14%) can be improved, given the
strong parentage of L&T Group.
The deal will keep LT on track for its FY21 RoE target of 18%.
The deal seems to draw curtains on the buyback plan as the company will be
exhausting sizeable cash currently present on its books.
While the deal is marginally EPS accretive, investors would have preferred RoE
expansion led by strong growth in the EPC business rather than inorganic
growth in services business, in our view.
Management retention is key:
LT may need to engage with the promoters and
gain confidence of top management at MTCL to avoid high attrition given the
uncertainty involved in hostile takeovers. We note that the success of the IT
business is strongly dependent on the customer relationship of the top
management, and hence, any churn or confidence erosion of the employees
may have an adverse impact on the business.
Higher aggression, if any, toward acquisition may elevate capital allocation
concerns:
MTCL’s acquisition raises a few questions on the capital allocation
policy, especially given that LT has been on track to meet its RoE guidance of
18% by FY21 and divesting its non-core assets. The concerns may get elevated in
case the cost of acquisition increases in due course of time. Ideally, LT
shareholders would have preferred share buyback as the best utilization of the
cash balance. Even management had the same intention until the same was
rejected by the SEBI.
2
Our view:
19 March 2019
 Motilal Oswal Financial Services
Larsen & Toubro
Exhibit 2: Pro forma P&L of MTCL
Description
Sales
YoY growth(%)
EBITDA
Margin(%)
PAT
Margin(%)
Valuation metrics
P/Sales
P/Earnings
FY18
54,628
7,405
13.6%
4,758
8.7%
3.0
34.1
FY19
70,440
29%
10,804
15.3%
7,595
10.8%
2.3
21.4
F20
80,865
15%
12,610
15.6%
8,708
10.8%
2.0
18.6
FY21
91,123
13%
14,319
15.7%
10,266
11.3%
1.8
15.8
Source: MOFSL, Company
Exhibit 3: Pro forma P&L statement of L&T (consolidated INR m)
Sales
YoY growth (%)
EBIDTA
Margin (%)
PAT
Margin (%)
Valuation Metrics
P/Sales
P/Earnings
FY18
1,196,832
9
135,714
11
72,469
6.1
1.6
27
FY19E
1,374,184
15
162,718
12
81,005
5.9
1.4
24
FY20E
1,532,119
11
194,769
13
102,869
6.7
1.3
19
FY21E
1,734,174
13
227,007
13
127,157
7.3
1.1
15
Source: MOFSL, Company
Exhibit 4: Pro forma of consolidated P&L post acquisition of 66% stake in Mind tree (INR m)
Impact on L&T Earnings (Consol)
Description
Sales
EBITDA
Margin (%)
Depreciation
EBIT
Interest expense
Other Income
PBT
Tax
PAT before minorty interest
Minority Interest (34% assuming 66% is taken)
Share of profit of associates/JV
PAT
EPS
Pro forma Financials
FY20
FY21
1,612,984
1,825,297
207,379
241,327
12.9%
13.2%
21,124
20,852
186,255
220,475
29,721
24,051
21,247
20,892
177,781
217,315
53,334
65,195
124,447
152,121
18,206
22,303
(2,881)
(1,521)
103,360
128,296
73.7
91.5
MOFSL estimates
FY20
FY21
1,532,119
1,734,174
194,769
227,007
12.7%
13.1%
19,884
19,586
174,885
207,421
29,721
24,051
27,687
27,332
172,850
210,701
51,855
63,210
120,995
147,491
15,245
18,813
(2,881)
(1,521)
102,869
127,157
73.4
90.7
% Impact
FY20
5%
6%
FY21
5%
6%
7%
6%
3%
3%
3%
3%
0%
0%
1%
1%
Source: MOFSL, Company
19 March 2019
3
 Motilal Oswal Financial Services
Larsen & Toubro
Timeline and funding required to close the deal
LT intends to complete the acquisition of the 66% stake in MTCL in three tranches. It
expects first tranche of 20.3% stake to be acquired from Mr V G Siddhartha and its
affiliated companies post receiving regulatory approvals from the concerned
authorities. It expects to receive all approvals over the next 30-50 days. Post this, in
the second tranche, LT will acquire a 15% stake in the company from the open
market. In the third tranche, it will make an open offer for a 31% stake in the
company to acquire a majority stake in the company. Total cash consideration to
acquire the 66% stake in the company will be to the tune of INR107b.
LT has cash and investment of INR160b, which will be utilized for acquiring the stake
in MTCL.
Exhibit 5: Details of total investment planned by the company
Acquisition of the stake in Mindtree
V G Siddhartha and Associates
Open market acquisition
Open offer
Total
Stake in %
20.3
15.0
31.0
66.3
Acquisition cost Total investment
per share
in INRb
980
32.7
980
24.3
980
50.3
107
Source: MOFSL, Company
Buyback to be on backburner
LT’s plan to buy back shares worth INR90b would be further pushed back. The
buyback plan initially got deferred as the SEBI guidelines required the company to
have a debt-to-equity ratio within the permissible limit of 2:1 at the consolidated
level, which for L&T would be higher given the higher debt on account of the NBFC
business. Now with the free cash being utilized for the acquisition purpose, the
buyback plan of the company would further be pushed back till additional cash is
generated from business and the SEBI guidelines are amended to consider debt-
equity ratio on a standalone business.
19 March 2019
4
 Motilal Oswal Financial Services
Larsen & Toubro
Story in charts
Exhibit 6: Revenue contribution from services business was
at 25% for 9MFY19
Services business contribution (%)
Core E&C revenue contribution (%)
16
21
20
20
21
25
44.3
Exhibit 7: Revenue growth supported by services segment
for FY18
Core E&C Revenue growth (%)
Core Services Revenue growth (%)
84
79
80
80
79
75
1.4
11.3
9.2
FY16
14.6
8.2
6.7
FY17
7.3
FY18
FY14
FY15
FY16
FY17
FY18
9m FY19
FY15
Source: MOFSL, Company
Source: MOFSL, Company
Exhibit 8: EBIDTA contribution from services business was at
28% for 9MFY19
Services EBIDTA (% contribution)
Core E&C EBIDTA (% contribution)
26.3
40.4
29.9
24.8
28.4
47.5
Exhibit 9: Strong growth supported by services segment in
FY18
Core Services growth (%)
Core E&C EBIDTA growth (%)
61.5
40.7
8.7
13.6
16.6
-12.3
-31.5
FY15
FY16
FY17
FY18
-14.9
73.7
59.6
70.1
75.2
71.6
52.5
FY14
FY15
FY16
FY17
FY18
9m FY19
Source: MOFSL, Company
Source: MOFSL, Company
Exhibit 10: Contribution at PAT level from services business
was at 24% for FY18
Exhibit 11: Gross debt:equity ratio (ex-finances) well within
comfort zone
Debt:Equity(ex finance)
Gross Debt: Equity (incl finance)
2.1
2.0
1.9
1.9
1.8
1.6
1.9
26
Core E&C PAT (%
contribution)
SErvices PAT (%
contribution)
1.1
1.3
74
0.6
0.7
0.9
1
1.2
0.8
0.8
0.7
0.6
FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18
Source: MOFSL, Company
Source: MOFSL, Company
19 March 2019
5
 Motilal Oswal Financial Services
Larsen & Toubro
We maintain our
Buy
rating with an SOTP-based price target of INR1,610 (E&C
business at 23x FY20E EPS, to which we add INR546 for subsidiaries). LT trades
attractively at 24x/19x standalone EPS for FY19/20 (ex-subsidiaries). Key risks to our
rating include (a) a sharp slowdown in government spending and (b) a sharp fall in
oil prices in the Middle East.
Exhibit 12: L&T SOTP Valuations
Description
Construction Business
L&T Standalone
L&T Hydrocarbons
Service Segments
L&T Infotech (75% stake)
L&T Technology Services (81.6% stake)
Finance Services (64% stake)
Sapura Shipping
L&T Realty
Asset Ownership / Project Developer
IDPL - Roads, Transmission
Hyderabad Metro
Power Development Projects
Manufacturing Ventures
Power Equipment
Shipbuilding
Special Steel and Heavy Forgings
Less: Holding Company Discount of 20%
Total
2,425
Mar'20E PER (x)
Mar '20E PBV (x)
Mar '20E PBV (x)
15
1
1
22
36
9
16
25
6
-112
1,610
Source: MOFSL, Company
Expect industry project awards to sustain at 5-
7GW pa
Increased possibility of Defence (Naval) orders
Possibility of Nuclear project awards to
commence in FY20
Mar '20E PBV (x)
Mar '20E PBV (x)
Mar '20E PBV (x)
1
1
1
13
32
31
9
11
22
0.5x Book Value to capture the losses
To account for losses in the Metro business
At Book Value, given Case 2 bid
Mar'20E PER (x)
Mar'20E PER (x)
Mar '20E PBV (x)
Mar '20E PBV (x)
Mar'20E PER (x)
20
20
2
2
15
323
134
167
0
30
231
95
119
0
22
At par to mid tier IT companies; excl. stake sold
via OFS
At par to mid tier IT companies excl. stake sold
via OFS
2x P/BV on FY20
Mar'20E PER (x)
Mar'20E PER (x)
23
23
1,467
157
1,046
112
Mid range of five year trading band of 20-25x
Method
Valuation Value
Value
Rationale
multiple (INR b) (INR/sh)
Valuation and View:
19 March 2019
6
 Motilal Oswal Financial Services
Larsen & Toubro
Financials and Valuations
Income Statement
Y/E March
Net Revenues
Growth Rate (%)
Manufacturing Expenses
Staff Cost
S G &A Expenses
Adj EBIDTA
EBITDA Margin (%)
Depreciation
EBIT
Net Interest
Other Income
Profit before Tax
Tax
Effective Tax Rate (%)
Reported Profit
Less: Minority Interest
Add: Profits of Associates
EO Adjustments
Adjusted Profit
Growth (%)
Cons. Profit (Reported)
2017
1,093,118
7.2
773,406
138,540
69,867
111,305
10.2
23,699
87,606
13,387
13,441
87,659
20,066
22.9
68,808
4,443
-3,953
1,214
59,198
43.0
60,412
2018
1,196,832
9.5
831,264
152,925
76,929
135,714
11.3
19,287
116,427
15,385
14,120
115,162
31,989
27.8
84,403
6,346
-4,359
1,230
72,469
22.4
73,699
2019E
1,374,184
14.8
945,398
182,457
83,611
162,718
11.8
20,053
142,666
21,007
17,142
138,801
44,416
32.0
96,462
13,746
367
2,078
81,005
11.8
83,083
2020E
1,532,119
11.5
1,056,856
192,702
87,792
194,769
12.7
19,884
174,885
29,721
27,687
172,850
51,855
30.0
232,995
15,245
-2,881
112,000
102,869
27.0
214,869
2021E
1,734,174
13.2
1,209,009
205,976
92,181
227,007
13.1
19,586
207,421
24,051
27,332
210,701
63,210
30.0
147,491
18,813
-1,521
0
127,157
23.6
127,157
(INR m)
Balance Sheet
Y/E March
Equity Capital
Reserves and Surplus
Net Worth
Debt
Deferred Tax Liability
Minority Interest
Capital Employed
Gross Fixed Assets
Less : Depreciation
Add : Capital WIP
Net Fixed Assets
Investments
Inventory
Sundry Debtors
Cash & Bank
Loans & Advances
Other Current Assets
Current Assets
Current Liabilities
Net Current Assets
Capital Deployed
2017
1,866
500,299
502,165
939,761
-11,252
35,636
1,466,310
171,779
38,375
167,374
300,778
197,530
41,397
279,696
55,725
19,547
488,977
1,605,954
637,950
968,004
1,466,312
2018
2,803
553,762
556,565
1,075,241
-14,941
56,250
1,673,115
220,175
58,395
158,481
320,261
153,113
48,478
346,541
80,325
23,536
574,339
1,955,864
756,094
1,199,771
1,673,115
2019E
2,803
607,715
610,518
1,243,350
-14,941
69,996
1,908,924
235,175
78,448
158,481
315,208
153,113
55,662
397,893
210,867
27,023
659,448
2,308,738
868,135
1,440,603
1,908,924
2020E
2,803
788,358
791,160
1,153,877
-14,941
85,241
2,015,338
250,175
98,332
158,481
310,324
153,113
62,059
443,623
274,373
30,129
735,238
2,519,811
967,910
1,551,901
2,015,338
2021E
2,803
877,085
879,887
1,159,224
-14,941
104,054
2,128,224
265,175
117,918
158,481
305,738
153,113
70,243
502,127
334,993
34,103
832,200
2,764,931
1,095,557
1,669,374
2,128,224
(INR m)
19 March 2019
7
 Motilal Oswal Financial Services
Larsen & Toubro
Financials and Valuations
Ratios
Y/E March
Basic (INR)
Standalone EPS Adj
Growth (%)
Consolidated EPS Adj
Growth (%)
Con. EPS (Fully Diluted)
Growth (%)
Cash EPS
Book Value
Dividend Per Share
Div. Payout (Incl. Div Tax ) %
Valuation (x)
P/E (Standalone)
P/E (Consolidated)
P/E (Consolidated) (Fully Diluted)
Price / CEPS
EV/EBITDA
EV/ Sales
Price / Book Value
Dividend Yield
Return Ratio (%)
RoE
RoCE
Turnover Ratios
Debtors (Days)
Inventory (Days)
Asset Turnover (x)
Leverage Ratio
Current Ratio (x)
D/E (x)
2017
32.5
2.7
42.2
43.0
42.2
43.0
59.1
358.3
8.9
21.0
2018
35.4
8.8
51.7
22.4
51.7
22.4
65.5
397.1
15.9
30.8
2019E
40.9
15.7
57.8
11.8
57.8
11.8
72.1
435.6
16.9
29.3
2020E
51.8
26.5
73.4
27.0
73.4
27.0
87.6
564.4
21.4
29.2
2021E
58.1
12.3
90.7
23.6
90.7
23.6
104.7
627.7
24.0
26.5
41.7
32.1
32.1
22.9
25.0
2.7
4.3
0.7
12.5
8.0
38.3
26.2
26.2
20.7
21.3
2.5
3.8
1.2
13.7
9.4
38.3
23.5
23.5
18.8
18.0
2.4
3.4
1.2
13.9
9.4
33.1
18.5
18.5
15.5
14.3
2.1
3.1
1.6
14.7
11.1
26.2
14.9
14.9
13.0
12.0
1.8
2.4
1.8
15.2
12.3
93.4
13.8
0.8
2.5
0.7
105.7
14.8
0.7
2.6
0.6
105.7
14.8
0.7
2.7
0.7
105.7
14.8
0.8
2.6
0.4
105.7
14.8
0.8
2.5
0.3
Cash Flow Statement
Y/E March
PBT before EO Items
Add : Depreciation
Change in diff tax liability
(Inc)/Dec in WC
CF from Operations
(Inc)/Dec in FA
Free Cash Flow
(Pur)/Sale of Investments
CF from Investments
(Inc)/Dec in Net Worth
(Inc)/Dec in Debt
Change in Minority Interest
Dividend Paid
CF from Fin. Activity
Inc/Dec of Cash
Add: Beginning Balance
Closing Balance
2017
60,412
23,699
-3,888
-28,086
52,138
-28,638
23,499
-86,740
-115,378
14,378
58,408
6,708
-14,429
65,065
1,825
53,900
55,725
2018
73,699
19,287
-3,689
-207,167
-117,870
-38,770
-156,639
44,417
5,647
6,604
135,478
20,614
-25,902
136,793
24,571
55,725
80,296
2019E
83,083
20,053
0
-110,290
-7,155
-15,000
-22,155
-15,000
-15,000
-2,078
168,110
13,746
-27,052
152,726
130,571
80,296
210,867
2020E
214,869
19,884
0
-47,792
186,962
-15,000
171,962
-15,000
-15,000
0
-89,474
15,245
-34,227
-108,456
63,506
210,867
274,373
(INR m)
2021E
127,157
19,586
0
-56,853
89,891
-15,000
74,891
-15,000
-15,000
0
5,347
18,813
-38,430
-14,270
60,621
274,373
334,993
19 March 2019
8
 Motilal Oswal Financial Services
Larsen & Toubro
NOTES
19 March 2019
9
 Motilal Oswal Financial Services
Explanation of Investment Rating
Investment Rating
BUY
SELL
NEUTRAL
UNDER REVIEW
NOT RATED
*
In case the recommendation given by the Research Analyst is inconsistent with the investment rating legend for a continuous period of 30 days, the Research Analyst shall within following 30 days take appropriate measures to make the recommendation consistent with the investment rating legend.
Disclosures:
The following Disclosures are being made in compliance with the SEBI Research Analyst Regulations 2014 (herein after referred to as the Regulations).
Expected return (over 12-month)
>=15%
< - 10%
> - 10 % to 15%
Rating may undergo a change
We have forward looking estimates for the stock but we refrain from assigning recommendation
Larsen & Toubro
Motilal Oswal Securities Ltd. (MOSL)
*
is a SEBI Registered Research Analyst having registration no. INH000000412. MOSL, the Research Entity (RE) as defined in the Regulations, is engaged in the business of providing Stock broking services,
Investment Advisory Services, Depository participant services & distribution of various financial products. MOSL is a subsidiary company of Motilal Oswal Financial Service Ltd. (MOFSL). MOFSL is a listed public company, the details in respect of
which are available on
www.motilaloswal.com.
MOSL is registered with the Securities & Exchange Board of India (SEBI) and is a registered Trading Member with National Stock Exchange of India Ltd. (NSE) and BSE Limited (BSE), Multi Commodity
Exchange of India (MCX) & National Commodity & Derivatives Exchange Ltd. (NCDEX) for its stock broking activities & is Depository participant with Central Depository Services Limited (CDSL) & National Securities Depository Limited (NSDL) and is
member of Association of Mutual Funds of India (AMFI) for distribution of financial products. Details of associate entities of Motilal Oswal Securities Limited are available on the website at
http://onlinereports.motilaloswal.com/Dormant/documents/Associate%20Details.pdf
MOSL, it’s associates, Research Analyst or their relative may have any financial interest in the subject company. MOSL and/or its associates and/or Research Analyst may have actual/beneficial ownership of 1% or more securities in the subject
company at the end of the month immediately preceding the date of publication of the Research Report.
MOSL and its associate company(ies), their directors and Research Analyst and their relatives may; (a) from time to time, have a long or short
position in, act as principal in, and buy or sell the securities or derivatives thereof of companies mentioned herein. (b) be engaged in any other transaction involving such securities and earn brokerage or other compensation or act as a market maker in
the financial instruments of the company(ies) discussed herein or act as an advisor or lender/borrower to such company(ies) or may have any other potential conflict of interests with respect to any recommendation and other related information and
opinions.; however the same shall have no bearing whatsoever on the specific recommendations made by the analyst(s), as the recommendations made by the analyst(s) are completely independent of the views of the associates of MOSL even though
there might exist an inherent conflict of interest in some of the stocks mentioned in the research report.
Research Analyst may have served as director/officer, etc. in the subject company in the last 12 month period. MOSL and/or its associates may
have received any compensation from the subject company in the past 12 months.
In the last 12 months period ending on the last day of the month immediately preceding the date of publication of this research report, MOSL or any of its associates may have:
a)
managed or co-managed public offering of securities from subject company of this research report,
b)
received compensation for investment banking or merchant banking or brokerage services from subject company of this research report,
c)
received compensation for products or services other than investment banking or merchant banking or brokerage services from the subject company of this research report.
d)
Subject Company may have been a client of MOSL or its associates during twelve months preceding the date of distribution of the research report.
MOSL and it’s associates have not received any compensation or other benefits from the subject company or third party in connection with the research report. To enhance transparency, MOSL has incorporated a Disclosure of Interest Statement in
this document. This should, however, not be treated as endorsement of the views expressed in the report. MOSL and / or its affiliates do and seek to do business including investment banking with companies covered in its research reports. As a result,
the recipients of this report should be aware that MOSL may have a potential conflict of interest that may affect the objectivity of this report. Compensation of Research Analysts is not based on any specific merchant banking, investment banking or
brokerage service transactions.
Terms & Conditions:
This report has been prepared by MOSL and is meant for sole use by the recipient and not for circulation. The report and information contained herein is strictly confidential 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 of MOSL. The report is based on the facts, figures and information that are considered true, correct, reliable and accurate. The intent of this report
is not recommendatory in nature. The information is obtained from publicly available media or other sources believed to be reliable. Such information has not been independently verified and no guaranty, representation of warranty, express or implied,
is made as to its accuracy, completeness or correctness. All such information and opinions are subject to change without notice. The report is prepared solely for informational purpose and does not constitute an offer document or solicitation of offer to
buy or sell or subscribe for securities or other financial instruments for the clients. Though disseminated to all the customers simultaneously, not all customers may receive this report at the same time. MOSL will not treat recipients as customers by
virtue of their receiving this report.
Analyst Certification
The views expressed in this research report accurately reflect the personal views of the analyst(s) about the subject securities or issues, and no part of the compensation of the research analyst(s) was, is, or will be directly or indirectly related to the
specific recommendations and views expressed by research analyst(s) in this report.
A graph of daily closing prices of securities is available at
www.nseindia.com, www.bseindia.com.
Research Analyst views on Subject Company may vary based on Fundamental research and Technical Research. Proprietary trading desk of MOSL or
its associates maintains arm’s length distance with Research Team as all the activities are segregated from MOSL research activity and therefore it can have an independent view with regards to subject company for which Research Team have
expressed their views.
Regional Disclosures (outside India)
This report is not directed or intended for distribution to or use by any person or entity resident in a state, country or any jurisdiction, where such distribution, publication, availability or use would be contrary to law, regulation or which would subject
MOSL & its group companies to registration or licensing requirements within such jurisdictions.
For Hong Kong:
This report is distributed in Hong Kong by Motilal Oswal capital Markets (Hong Kong) Private Limited, a licensed corporation (CE AYY-301) licensed and regulated by the Hong Kong Securities and Futures Commission (SFC) pursuant to the Securities
and Futures Ordinance (Chapter 571 of the Laws of Hong Kong) “SFO”. As per SEBI (Research Analyst Regulations) 2014 Motilal Oswal Securities (SEBI Reg No. INH000000412) has an agreement with 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
In Singapore, this report is being distributed by Motilal Oswal Capital Markets Singapore Pte Ltd (“MOCMSPL”) (Co.Reg. NO. 201129401Z) which is a holder of a capital markets services license and an exempt financial adviser in Singapore,
as per the approved agreement under Paragraph 9 of Third Schedule of Securities and Futures Act (CAP 289) and Paragraph 11 of First Schedule of Financial Advisors Act (CAP 110) provided to MOCMSPL by Monetary Authority of Singapore.
Persons in Singapore should contact MOCMSPL in respect of any matter arising from, or in connection with this report/publication/communication. This report is distributed solely to persons who qualify as “Institutional Investors”, of which some of
whom may consist of "accredited" institutional investors as defined in section 4A(1) of the Securities and Futures Act, Chapter 289 of Singapore (“the SFA”). Accordingly, if a Singapore person is not or ceases to be such an institutional investor, such
Singapore Person must immediately discontinue any use of this Report and inform MOCMSPL.
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.:022-38281085.
Registration details of group entities: MOSL: SEBI Registration: INZ000158836 (BSE/NSE/MCX/NCDEX); 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 Real Estate Investment Advisors II Pvt. Ltd. offers Real Estate
products. * Motilal Oswal Private Equity Investment Advisors Pvt. Ltd. offers Private Equity products
*MOSL
has been amalgamated with Motilal Oswal Financial Services Limited (MOFSL) w.e.f. August 21, 2018 pursuant to order dated July 30, 2018 issued by Hon'ble National Company Law Tribunal, Mumbai Bench. The existing registration no(s) of
MOSL would be used until receipt of new MOFSL registration numbers.
Disclosure of Interest Statement
Analyst ownership of the stock
Larsen & Toubro
No
19 March 2019
10