CRISIL downgrades IDFC rating to ‘AA+/Stable’      *Non-Convertible
Debentures Aggregating Rs.20 Billion *  *AA+/Stable (Downgraded from
‘AAA/Stable’) *  *Bonds Aggregating Rs.13.5 Billion *  *AA+/Stable
(Downgraded from ‘AAA/Stable’) *  *Rs.13 Billion Short-Term Debt Programme *
*P1+ (Rating Withdrawn) *

CRISIL has downgraded its rating on the long-term debt instruments of
Infrastructure Development Finance Company Ltd (IDFC) to *‘AA+/Stable’* from
‘AAA/Stable’. The downgrade primarily reflects the delay in IDFC’s
capital-raising. As a result, the institution’s capitalisation is likely to
remain short of CRISIL’s earlier expectations, and well below the levels
that supported the earlier rating. CRISIL understands that IDFC is unlikely
to raise fresh equity capital in the near term. CRISIL has also withdrawn
the ‘P1+’ rating on the institution’s short-term debt programme.

CRISIL’s earlier ratings on IDFC were underpinned by an expectation that
internal accruals and capital infusion would help IDFC strengthen and
maintain its Tier I capital adequacy ratio (CAR) well in excess of 20 per
cent over the medium term. Though a cautious growth strategy has helped IDFC
maintain its current Tier I CAR at just above 20 per cent (20.04 per cent as
on March 31, 2009), CRISIL believes that the delay in capital-raising will
strain IDFC’s capitalisation over the medium term. Also, given the
Government of India’s infrastructure investment thrust, significant
opportunities for providing finance in the infrastructure domain are
expected in the next few years. In such a scenario, IDFC is likely to
accelerate lending in an effort to maintain its market position in this
segment. CRISIL believes that the delay in capital infusion, in combination
with increased disbursements, will result in a reduction in IDFC’s
capitalisation ratios over the medium term. Despite this decline, however,
the institution’s capitalisation is expected to remain adequate to support
the rating at a high-safety level.

The ratings on IDFC’s debt programmes continue to be supported by the
company’s robust asset quality, adequate earnings profile, and improving
revenue diversification. IDFC follows strong risk management practices. As a
result, the company had only a marginal gross non performing asset (NPA)
ratio of 0.4 per cent as on March 31, 2009. Despite a slow growth in its
loan book, IDFC generated a return on assets (RoA) of 2.5 per cent for
2008-09 (refers to financial year, April 1 to March 31). CRISIL also
believes that the diversification of IDFC’s revenue and asset profile
presents the financial institution with a more stable business model. These
strengths are, however, partially offset by the keen competition in
infrastructure finance, and the risks inherent in the sector.

*Outlook: Stable*
IDFC’s capitalisation and earnings are comfortable. The company’s Tier I CAR
is likely to reduce over the medium term, but will remain strong enough to
support the present rating, given the institution’s excellent asset quality.
The outlook could be revised to ‘Positive’ if the company’s capitalisation
plans change, resulting in higher Tier I CAR on a sustainable basis.
Conversely, steep deterioration in capitalisation, or a weakening in asset
quality and earnings, could result in an outlook revision to ‘Negative’.


-- 
Thanks & Regards,
Abhishek Kothari

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