[image: PPFAS] <http://www.ppfas.com/>  *2nd February 2009*   *Inside this
report...*
When Pen is Mightier than Sword for Wrong
Reasons...<http://www.ppfas.com/ereports/weekly/week-020309.html#pv>
Income and Gilt Funds – Not worth the
risk?<http://www.ppfas.com/ereports/weekly/week-020309.html#income>

Crisil Limited: Q408 & CY08 Result
Review<http://www.ppfas.com/ereports/weekly/week-020309.html#crisil>

Mphasis Limited: QE Jan 09 Result
Review<http://www.ppfas.com/ereports/weekly/week-020309.html#mph>
      *When Pen is Mightier than Sword for Wrong Reasons...*   Contributor:
Arpit Ranka | [email protected]
White collar crimes in the corporate world – where promoters and investment
managers resort to circumventing regulations or, in some cases, fearlessly
indulge in unethical deeds to fill their pockets at the stake of minority
shareholders - are abound. As Warren Buffett very rightly observed in one of
his shareholder letters, “It has been far safer to steal large sums with a
pen than small sums with a gun.” Satyam Computers' fraud is only one of the
many such cases, which remain undiscovered, where retail shareholders are
taken for a ride.

Consider, for example, that you own a grocery shop and have employed
somebody to manage it for you. You have asked to him to furnish you with an
overview of how the business is performing at the end of every week. At the
end of the week, he provides you with some information but it does not
reflect the full reality. He hides the fact that there has been a
shop-lifting, inventory loss etc and gives you a misleading figure. Sooner
or later, you will find out, say, when you compare the cash in the register
with the cash on the books. And your reaction would be to replace the
existing manager with a new one and ensure that the same mistake is not
repeated again. You would drive home the point to everybody around that
everyone in the shop is accountable to you for losses because you own the
place. more...<http://www.ppfas.com/research/ereports/week/020309/index.php#pv>
 *Income and Gilt Funds – Not worth the risk?*  Kavitha Menon |
[email protected]
Gilt and Income funds essentially invest in long dated debt issued by the
government and corporates (both Public sector as well as private sector).
Due to RBI measures to induce liquidity into the system as well as softening
of inflation numbers, interest rates fell rapidly in the period starting
September 2008. Since interest rates and bond prices are inversely related,
rapidly falling interest rates led to an unprecedented rise in bond prices.
The 10-year benchmark GOI paper's yield had fallen from around 9 % to less
than 6 %. Income funds and gilt funds gave returns as high as 30 % to 40 %
annualised in a matter of a few weeks.

Thus started the pedalling of income funds as the next best thing for
superior returns. Most Mutual funds were betting on further cutting of key
rates by the RBI and softening inflation numbers. They expected yields to
fall below the 5 % level plus yield compression between government bonds and
corporate bonds, thus resulting in potential double-digit returns.
more...<http://www.ppfas.com/research/ereports/week/020309/index.php#income>
 *Crisil Limited: Q408 & CY08 Result Review*  Jigar Valia | [email protected]
Crisil has reported decent but lower than expected results for the last
quarter & the fiscal of 2008. Crisil concluded the year with an reported EPS
of Rs. 194.6, a good 68% increase over the previous year. This is very good
even if one factors some impact of the sale of 90% stake in Gas Strategies.
The results are however lower than our estimate of Rs. 202 for the full
year. It was basically the staff expense which grew significantly by 37%
sequentially amidst a flat topline performance sequentially. The impact of
this is also reflected in the bottomline which is down 21% sequentially.
However the other expenses * taxation were lower than anticipated and has
provided some buffer. Crisil will be distributing Rs. 70 as dividends for
the fiscal. 
more...<http://www.ppfas.com/research/ereports/week/020309/index.php#crisil>
 *Mphasis Limited: QE Jan 09 Result Review*  Jigar Valia | [email protected]
For the quarter ended January 2009, Mphasis reported a topline & bottomline
growth of 58% & 270% respectively. For the reported period of one month
(October 2008), Mphasis has delivered a topline & bottomline growth of 50% &
237% respectively. For the 7-month period for the current fiscal, Mphasis
has reported a topline & profit growth of 41% & 111% respectively. For the
6-month ending September 2008, sales & profits grew at 39% & 88%
respectively. This reflects the extent of tremendous improvement in the
growth rate itself for Mphasis. The results are extremely good even if one
considers that this relatively under-hedged company gained on account of the
soft INR. What we perceive is that there has been a sharp improvement in the
revenues as well as margins of the Applications division as well as the ITO
division. Debtor days & other data points have been consistent & there is no
noteworthy change.

Mphasis had changed the quarter and financial year to November- October with
effect from 1 November 2008 to align to the financial year of HP, consequent
to the merger of EDS with HP.
more...<http://www.ppfas.com/research/ereports/week/020309/index.php#mph>
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Regards,

Anuj Anandwala
Analyst I Investment Research

Parag Parikh Financial Advisory Services Ltd.
Tel: 022 2284 6555
URL: www.ppfas.com

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