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Goodyear India Limited

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13 June 2011









Goodyear India Limited

“Deep Value Buy”

Initiating Coverage Goodyear India Ltd.

Recommendation BUY Snapshot

CMP (Rs.) Rs. 298 Goodyear India Limited (Goodyear) has managed its margins

Sector Auto-ancillary relatively well as compared to its competitors in case of rising

raw material prices, natural rubber. The company has one of the

Stock Details

strongest Balance Sheets in the sector.

BSE Code 500168

Bloomberg Code GDYR IN Investment Rationale

Market Cap (Rs. cr) 687 Strong ability to maintain margins: Goodyear has maintained

Free Float (%) 16.5 the margins relatively well as compared to its peers, in case

52- wk HI/Lo (Rs) 340/203 of rising raw material prices also. We expect the margins to

Avg. Volume BSE (Monthly) 23,914 improve going forward considering the fact that raw material

Face Value (Rs) 10.0 prices have shown a declining trend since the beginning of

this calendar year.

Dividend (CY 10) 70%

Shares o/s (Crs) 2.30 Excellent Balance Sheet: Goodyear has one of the strongest

Relative Performance 1Mth 6Mth 1Yr Balance Sheets in the tyre sector. The net cash and cash

Goodyear(%) 2.1 -5.2 2.1

equivalent of the company stood at Rs.217.9 crore,

translating into a cash per share of Rs.94.4. This figure is

NIFTY(%) 5.4 1.2 8.2 equivalent to more than 30% of the present price of the

company.



Sale of land to improve cash position further: The company

has announced the sale of a portion of its land at

Ballabhgarh. This should improve the cash position further.

High probability of a special dividend: Goodyear has

announced a dividend of Rs.7 per share for CY’10. On the

back of improving cash flows, we do not rule out the

possibility of a one-time special dividend from the company.



Valuation & Recommendation

Shareholding Pattern as of 31 March2011 We expect Goodyear to post a net profit of Rs.85 crore on net

Promoters Holding 74% sales of Rs.1450.5 crore in CY’11E on the back of declining raw

material prices. This translates into an EPS of Rs.37 for CY’11E.

Institutional (Incl. FII) 6.4%

We expect the cash in the books of the company to be around

Corporate Bodies 3.1% Rs.283 crore, translating into a figure of Rs.122.7 per share

Public & others 16.5% (~41.2% of the present price). Considering all these positives, we

expect the share price of the company to be Rs.400 over the

Vishal Jajoo – Sr. Research Analyst next 9 to 12 months.

(+91 22 3926-8136)

Email id: vishal.jajoo@nirmalbang.com



Year Net Sales Growth EBITDA Margin PAT Margin % EPS PE P/BV EV/EBITDA

(Rs cr) (%) (Rs cr) (%) (Rs cr) (%) (Rs) (x) (x) (x)

CY 08 919.1 3.3% 65.9 7.2% 32.2 3.5% 14.0 21.4 4.3 6.1

CY 09 1015.1 10.4% 127.4 12.6% 73.1 7.2% 31.8 9.4 3.2 3.2

CY 10 1297.2 27.8% 129.8 10.0% 74.8 5.8% 32.5 9.2 2.5 3.1

CY 11E 1450.5 11.8% 142.5 9.8% 85.0 5.9% 37.0 8.1 2.0 2.8

(Source: Company, Nirmal Bang Research)

2|Page

Initiating Coverage Goodyear India Ltd.



INVESTMENT RATIONALE



Strong ability to maintain margins, further improvement expected going forward

Goodyear India Limited’s (Goodyear) performance for CY’10 is a testimony of the fact that

the company has the ability of maintaining margins even in the toughest of times. The

price of natural rubber which contributes than more than 50% to the total expenditure of

the company registered an increase of more than 55% during the calendar year

2010.(Source: rubberboard.org.in)



Raw material price increase was an area of concern which would have impacted the

business but the company remained committed to bringing in new processes and

technological improvement to keep the impact to the minimal, thus maintaining the

earnings at a healthy level.



However, the company managed to leverage it’s strong brand and thereby, managed to

restrict the impact on the margins to just 320 bps at 9% in CY’10 compared to 12.2%

registered during CY’09.





Margins set to improve on the back of falling raw material prices

The price of natural rubber has corrected by almost 10% from it’s highs in 2011 to the

present price of Rs.226 per kg. In the present financial year, the price has corrected 3% to

the present levels of Rs.220 per kg. We expect significant improvement in the operating

margins of Goodyear India on the back of falling raw material prices.



Excellent Balance Sheet

The company is debt-free with net cash and cash equivalent of Rs.217.9 crore in the

Balance Sheet on December 31, 2010. This translates into cash per share of Rs.94.4,

Cash & Cash

equivalent totaling to which is equivalent of 31.8% of the present market-cap of the company.

31.8% of the market-

Goodyear is the only listed tyre manufacturer in the country having a debt-free, cash –rich

cap of the company

Balance Sheet.





Sale of land should lead to further improvement in cash position

During Q1CY’11, the Board of Goodyear has approved the sale of a portion of land at

Ballabhgarh for an undisclosed amount. We expect the sale proceeds to be anywhere

between Rs.100-Rs.150 crore. This coupled with the profit for CY’11E should significantly

improve the cash in the books of the company at the end of the present calendar year. We

expect the cash in the books of the company at the end of the year at Rs.283 crore,

translating into a figure of Rs.123 per share(~41% of the present price) without considering

the sale proceeds of the land. After considering the same, we expect the cash in the books

to be around Rs.363 crore, translating into a cash per share of Rs.157.



3|Page

Initiating Coverage Goodyear India Ltd.



High probability of a special dividend

The company has announced a dividend of Rs.7 per share for CY’10. We expect the

dividend pay-out to improve significantly in this calendar year on the back of improved

profitability due to the prevailing stability in rubber prices. We do not rule out the

possibility of a special one-time dividend on the back of gains accruing to the company by

disposing off a portion of its land at Ballabhgarh. Usually, MNC companies have a track

record of high dividend pay-out ratios. In the past, companies like Glaxosmithkline Pharma

have announced special dividends out of the proceeds received from the sale of the

property at Worli.





Scope for extra-ordinary gains on the back of any delisting offer

Goodyear India is a 74% subsidiary of Ohio-based Goodyear Tire and Rubber, USA. The

company came out with a delisting proposal in the year 2010. The price discovered through

the book building process was Rs.245 per share. However, the buyback process failed on

the back of poor response from the shareholders.





It is to be noted that for any buyback process to be successful, higher of the following two

should happen:

1. Minimum 50% of the outstanding shares for which the offer has been made should be

tendered – The promoter holding in the company is 74%, therefore, for delisting

purpose the offer should be made for the balance 26%. Half of this figure comes to

13%.

Or

2. The holding of the parent company should increase beyond 90% - This implies the

shares tendered through the book building route should constitue 16% of the total

equity considering the promoter holding of 74%, taking the total figure beyond the

required 90% mark.





The buyback offer failed during Q1CY’10 when the cumulative holding of the the

company’s share in strong hands viz. institutions, corporate bodies and FIIs stood at 6.9%

whereas the public shareholding stood at 19.2%. As per the above two criterion, the

requirement for the buyback to be successful, shareholders should tender 16% of the

total equity of the company, which in this case is marginally more than 80% of the total

number of shares held by the public.









4|Page

Initiating Coverage Goodyear India Ltd.

As per the latest shareholding pattern, the public holding in the company has tilted in

favour of institutions with 9.6%. With an almost 40% increase in shares being held by the

institutions, we feel that another buyback offer, if any, should not be successful unless

and until the company raises the de-listing price substantially.





Shareholding pattern (%) Dec-09 Mar-10 Jun-10 Sep-10 Dec-10 Mar-11

Public holding 19.2 18.0 17.5 15.9 16.1 16.5

Institutions, Corporates & FIIs 6.9 7.9 8.5 10.1 9.9 9.6





The shareholding pattern of the company is skewed more in favour of shares held in

physical format. Only 21.6% of the shares are in demat form as on December 31, 2010.

The promoter holding in the company stands at 74%.



The parent company is cash-rich with net cash and cash equivalent totaling to USD2005

million as on December 31, 2010. Moreover, recently the company sold off its wires

business for a consideration of USD50 million to Hyosung of USD50 million. Considering

the cash in the Balance Sheet of the parent company, another delisting offer at a higher

price cannot be ruled out. However, even in the absence of any delisting offer, the

fundamentals of the company are strong enough to command premium valuations.



Asset-rich company available at significant discount to the replacement cost

The company with an installed capacity of 12.6 lakh tyres is available at less than Rs.715

crore. This figure includes cash and cash equivalent totaling to Rs.283 crore which is

equivalent to almost 41% of the present market-cap of the company. This figure is

relatively much cheaper compared to peers. JK Tyres has recently completed the

expansion of its installed capacity by 4 lakh tyres to 8 lakh tyres with an expenditure of

Rs.315 crore.



In case of Goodyear, the company with an installed capacity of 12.6 lakh tyres would be

available at an enterprise value of less than Rs.350 crore. This substantiates the fact tha

the company is available at significant discount compared to its actual replacement cost.



Play on the rural and the automotive growth story of the country

The company derives a significant portion of its revenues from tyres for the farm

equipment. Goodyear caters to all leading tractor manufacturers in the country.

Considering the buoyant rural income, strong cashflows on the back of improvement in

MSP(Minimum Support Price) and prediction of above normal monsoons by the Indian

Meterological Department(IMD) augurs well for the rural economy.



Goodyear is the pioneer in launching tubeless tyres in the country. The company has also

launched tyres for the mid-size car segment in the country. A significant number of large

MNC players setting up units to roll out small cars augurs well for the tyre industry as well

as Goodyear. A large number of cars including names like Santro Xing, Hyundai i10, i20,

5|Page

Initiating Coverage Goodyear India Ltd.

Chevrolet Aveo U-VA, Maruti Wagon R VXi, Estilo VXi, Swift, SX4, Ford Fiesta, Figo, Ikon,

Honda Civic, Octavia, Toyota Corolla, etc are fitted with Goodyear Tyres. Even PSU majors

like Andrew Yule and others prefer Goodyear Tyres over others for their use.



Retailing initiative of the company to improve performance further

The company has started the retail initiative with the first-of-its-kind stores being set up

with Bharat Petroleum Corporation Limited(BPCL). Two of such stores are under

construction and are being prepared for launch soon at Chandigarh and Jaipur.

The margins of the company are expected to improve on the back of these iniatives. We

expect the full impact of the same to be witnessed from CY’12E onwards.



In 2010, Goodyear India had Wheelcare outlets in 20 cities. Expanding its presence and

reaching out to all its consumers, Goodyear outlets are now present in 36 cities. Some of

the cities added include Tirupati, Combatore, Hosur, Satara, Navi Mumbai, Surat, Sirsa,

Korba and Chandigarh. With convenient locations nationwide, consumers are expected to

find great deals on tyres and premium services, with highly trained staff ready to give the

right information to help them make the best purchase for their tyres.



Significant gains accruing to the company on the back of improvement in rural

cashflows

The company derives a significant portion of its revenues from tyres for the farm

equipment. Goodyear caters to all leading tractor manufacturers in the country.

Considering the buoyant rural income, strong cashflows on the back of improvement in

MSP(Minimum Support Price) and prediction of above normal monsoons by the Indian

Meterological Department(IMD) augurs well for the rural economy.



New launches during the year were “Vajra Super” and also ‘Packaged Tubes’ for farm

range of tyres. These new products, supported by the efficient supply chain network,

helped the company increase the customer base and market presence.



The company has introduced the Vajra range of farm products comprising front farm and

smaller sizes in rear farm tyres to cope with changing requirements of the farm sector.

The Vajra Super brand of farm tyres was designed to solve the Indian customer’s

problems of hard soil and sharp thorns, without sacrificing the tyre’s performance or

mileage.



The company has successfully developed the manufacturing capabilities for Radial Farm

Tyres which will be launched in 2011. Goodyear would be amongst the first in the industry

to drive relevant innovations across the product portfolio which ensures the continued

business success.



Goodyear has increased the addition to fixed assets amounting to Rs.34.2 crore against

Rs.18 crore in the previous year. The capital expenditure incurred amounted to Rs.57.3

crore.



6|Page

Initiating Coverage Goodyear India Ltd.



Awards and accolades from automobile manufacturers

The company received several awards and accolades from the most elite customers such

as Mahindra & Mahindra, Maruti Suzuki, Toyota, M&M Swaraj and International Tractors

Limited. Goodyear India has been awarded the “Superbrand” status for 2010-11.



In addition, the company was felicitated with the prestigious “Farm Proprietary Award” in

July 2010, by Mahindra and Mahindra, the largest tractor manufacturer across the globe.





COMPANY BACKGROUND

The parent company in the USA along with the NASA were awarded with the R&D 100

Award for an airless tyre capable of transporting large, long-range vehicles across the

surface of celestial bodies such as the Moon or Mars. The company has a long history of

113 years. The company manufacturers automotive bias tyres viz. Farm tyres and

Medium Commercial Truck Tyres at its Ballabhgarh plant and also trades in “Goodyear”

branded tyres (including Radial passenger and Off-the-road Bias Tyres) manufactured by

Goodyear South Asia Tyres Private Limited (GSATPL), Aurangabad.



The Aurangabad facility manufactures tyres for passenger cars, while the Ballabgarh unit

develops farm tyres. Besides manufacturing tyres, the company also distributes and sells

tyres, including tyres for cars, trucks, buses, motorcycles, airplanes, earthmoving and

mining equipment, industrial and agricultural equipment, among others.



The company mainly focusses on the tractors and passenger vehicles segment.



RISKS & CONCERNS



Significant slowdown in the automobile segment

Since the company’s fortunes are correlated to the automobile sector, any significant

slowdown in the automobile segment can be detrimental for the company’s performance.





Spike in price of natural rubber

Any signficiant spike in price of rubber, if not passed on to the end-user may negatively

impact the financial performance of the company.





VALUATION AND RECOMMENDATION

Goodyear registered net sales of Rs.1297.2 crore in CY’10, registering an increase of

27.8% y-o-y. EBITDA for the year stood at Rs.116.7 crore compared to Rs.124.2 crore.

The fall in the EBITDA margins was mainly attributable to the hike in raw-material prices.

The net profit of the company for the year stood at Rs.74.8 crore compared to Rs.73.09

crore during CY’10.





7|Page

Initiating Coverage Goodyear India Ltd.

The company has posted net sales of Rs.335.6 crore during Q1CY’11 compared to Rs.289.2

crore during the same quarter last year, registering an increase of 16.1%. The company

posted an EBITDA of Rs.24.4 crore compared to Rs.24.1 crore during the same quarter last

year. The net profit of the company registered a marginal decline of 2% to Rs.13.8 crore.



We expect the company to register net sales of Rs.1450.5 crore in CY’11E, an increase of

11.8% y-o-y. The net profit of the company should be around Rs.85 crore for CY’11E,

translating into an EPS of Rs.37. Considering the strong Balance Sheet, improvement in

earnings on the back of stability in rubber prices, we expect Goodyear’s share price to

reach Rs.400 over the next 9 to 12 months.









8|Page

Initiating Coverage Goodyear India Ltd.





P&L (Rs. Cr) CY08 CY09 CY10 CY11E Balance Sheet (Rs Cr) CY08 CY09 CY10 CY11E

Net Sales 919.1 1015.1 1297.2 1450.5 Share Capital 23.1 23.1 23.1 23.1

% change 3.3% 10.4% 27.8% 11.8% Reserves & Surplus 137.7 191.8 247.7 314.2

Other Op Income 3.3 1.6 4.1 4.2 Minority 0.0 0.0 0.0 0.0

EBITDA 65.9 127.4 129.8 142.5 Eq app money 0.0 0.0 0.0 0.0

EBITDA margin 7.2% 12.6% 10.0% 9.8% Net Worth 160.8 214.8 270.8 337.3

Depn & Amort 11.2 12.6 15.3 20.5 Total Loans 0.0 0.0 0.0 0.0

Operating income 54.7 114.8 114.5 122.0 Total Liabilities 160.8 214.8 270.8 337.3

Interest 2.5 3.4 3.6 4.2 Net Fixed Assets 115.2 120.3 138.5 198.0

Other Income 0.2 3.2 13.1 9.3 Capital WIP 12.5 36.3 59.5 31.3

PBT 52.3 111.4 110.9 127.1 Investments 0.0 0.0 0.0 0.0

Tax 20.1 38.3 36.1 42.1 Cash & Bank 55.2 158.8 217.9 283.0

EO 0.0 0.0 0.0 0.0 Debtors & Other CA 184.8 166.7 177.2 188.5

PAT 32.2 73.1 74.8 85.0 CA 240.0 325.5 395.1 471.5

Sh o/s - Diluted 2.3 2.3 2.3 2.3 CL & P 207.0 267.3 322.3 363.5

Adj EPS 14.0 31.8 32.5 37.0 Net CA 33.1 58.2 72.8 108.0

Total Assets 160.8 214.8 270.8 337.3

Quarterly Jun.10 Sep.10 Dec.10 Mar.11 Cash Flow (Rs. Cr) CY08 CY09 CY10 CY11E

Revenue 328.8 339.8 339.4 335.6 Operating Cash Flow 52.3 111.4 110.9 127.1

EBITDA 33.5 33.2 37.8 26.1 Adjustments 8.2 19.4 13.7 12.5

Dep & Amorz 3.7 4.0 4.1 4.3 Change in WC -13.8 52.1 57.1 76.4

Op Income 29.8 29.2 33.7 21.8 Tax -16.7 -38.0 -36.1 -42.1

Interest 0.9 0.8 1.2 0.9 CF from Operation 30.0 144.9 145.6 174.0

Other Inc. 1.9 1.7 8.5 1.8 Investing Activities

PBT 28.9 28.5 32.5 20.9 Capex -22.4 -23.7 -70.6 -88.9

Tax 9.6 9.5 10.0 7.2 Oth Inc & Investments 1.5 1.6 5.7 1.5

MI & EO 0.0 0.0 0.0 0.0 CF from Investing -21.0 -22.1 -64.9 -87.4

PAT 19.3 19.0 22.5 13.8 Financing

EPS (Rs.) 8.4 8.2 9.8 6.0 Dividend paid -15.9 -15.9 -18.5 -18.5

Performance Ratio CY08 CY09 CY10 CY11E Share Capital 0.0 0.0 0.0 0.0

EBITDA margin (%) 7.2% 12.6% 10.0% 9.8% Loans & Others -2.5 -3.3 -3.0 -3.0

EBIT margin (%) 6.0% 11.3% 8.8% 8.4% CF from Financing -18.4 -19.2 -21.4 -21.5

PAT margin (%) 3.5% 7.2% 5.8% 5.9% Net Chg. in Cash 9.4 -103.6 -59.2 -65.1

ROE (%) 20.0% 34.0% 27.6% 25.2% Cash at beginning 64.6 55.2 158.8 217.9

Cash at end 55.2 158.8 217.9 283.0

Valuation Ratio CY08 CY09 CY10 CY11E Per Share Data CY08 CY09 CY10 CY11E

Price Earnings (x) 21.4 9.4 9.2 8.1 Adj EPS 14.0 31.8 32.5 37.0

Price/BV (x) 4.3 3.2 2.5 2.0 BV per share 69.7 93.1 117.4 146.2

EV/EBITDA(x) 6.1 3.2 3.1 2.8 Dividend per share 10.0 10.0 12.0 8.0









9|Page

Initiating Coverage Goodyear India Ltd.

Note









Disclaimer

This Document has been prepared by Nirmal Bang Research (A Division of Nirmal Bang Securities Pvt Ltd). The

information, analysis, and estimates contained herein are based on Nirmal Bang Research assessment and have

been obtained from sources believed to be reliable. This document is meant for the use of the intended recipient

only. This document, at best, represents Nirmal Bang Research opinion and is meant for general information only.

Nirmal Bang Research, its directors, officers or employees shall not in, anyway be responsible for the contents

stated herein. Nirmal Bang Research expressly disclaims any and all liabilities that may arise from information,

errors, or omissions in this connection. This document is not to be considered as an offer to sell or a solicitation

to buy any securities. Nirmal Bang Research, its affiliates and their employees may from time to time hold

positions in securities referred to herein. Nirmal Bang Research or its affiliates may from time to time solicit from

or perform investment banking or other services for any company mentioned in this document.









10 | P a g e



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