[image: PPFAS] <http://www.ppfas.com/>  *27th July 2009*   *Inside this
report...*
The Perception of Uncertainty <#122bae4bcbeb723d_122bad63a32f50b3_pv>
Certificate of Deposits (CD) / Commercial Paper (CP) / Treasury Bill (T
Bill) <#122bae4bcbeb723d_122bad63a32f50b3_cds>
ICRA Limited: Q1FY10 Result Update <#122bae4bcbeb723d_122bad63a32f50b3_icra>
Aventis Pharma Limited: Q2CY09 Result
Update<#122bae4bcbeb723d_122bad63a32f50b3_aventis>
Sonata Software Limited: Q1FY10 Result
Update<#122bae4bcbeb723d_122bad63a32f50b3_sonata>
    *The Perception of Uncertainty*  Contributor: Abhir Pandit |
[email protected]
*“More than any time in history, mankind faces a crossroads. One path leads
to total despair and utter hopelessness. The other, to total extinction. Let
us pray we have the wisdom to choose correctly.”*
- Woody Allen

*"When we think about the future of the world, we always have in mind its
being at the place where it would be if it continued to move as we see it
moving now. We do not realize that it moves not in a straight line ... and
that its direction changes constantly."*
- Wittgenstein

The Woody Allen quote probably captures the mood after the crisis sparked by
the bankruptcy of Lehman brothers in September. Though the conditions have
certainly improved since March there is still enough fear and *“uncertainty”
* in the markets.
more...<http://www.ppfas.com/research/ereports/week/270709/index.php#pv>
 *Certificate of Deposits (CD) / Commercial Paper (CP) / Treasury Bill (T
Bill)*  Ashish Shah | [email protected]
As an investors we often invest in various Debt schemes of Mutual funds.
Most common of them are Liquid scheme, Income scheme, Short / Long Term Bond
funds, Balanced funds, MIP, Short / Long Term Floating Rate funds, Gilt Plan
etc. Mutual funds in turn invest your money into various debt instruments
like CDs, CPs, T-Bills, Corporate bonds, Govt securities, PTCs etc. They are
basically financial instruments. We have heard this time and again but do
not know the difference amongst them.

CDs are also called Certificates of Deposit. CD is money raised by the bank
from the market to service an outstanding loan. A CD bears a maturity date,
interest rate (CDs are issued at discount to face value and the difference
between redemption value and issue price is the implied rate of interest)
and can be issued in any denomination. CDs are generally issued by
commercial banks. The term of a CD usually ranges from one month to five
years. But what do CDs actually mean? Who issues them?? Who subscribes to
them??? 
more...<http://www.ppfas.com/research/ereports/week/270709/index.php#cds>
 *ICRA Limited: Q1FY10 Result Update*  Anuj Anandwala | [email protected]
ICRA Limited has delivered excellent set of numbers for the quarter-ended
Q1FY10. On Y-Y basis there is a robust 30.5% top line growth from Rs. 254Mn
in Q109 to Rs. 332Mn in Q110. Earnings have also risen by a substantial 72%
to Rs. 123.6Mn for Jun'09 from Rs. 71.8Mn for Jun'08.

For Q110, OPM decreased by 323 bps to 27% v/s 30% for the quarter ended
Q109, though margins at the EBITDA and PAT levels have increased
considerably to 60% and 37% for Q110 as compared to 44% and 28% for Q109
respectively.

Staff cost as proportion to sales for Jun'09 was substantially lower by 1082
bps at 37% as compared to 48% for the quarter ended Jun'08. Administrative
expenses and other expenses as proportion to sales was also lower by 177 bps
to 8.3% and 126 bps to 10% respectively.
more...<http://www.ppfas.com/research/ereports/week/270709/index.php#icra>
 *Aventis Pharma Limited: Q2CY09 Result Update*  Hiren Samani |
[email protected]
Aventis Pharma Ltd. (APL), the Indian arm of the global pharmaceutical giant
– Sanofi-Aventis, reported decent set of numbers for the second quarter
ended 30th June 2009. The MNC pharma reported a growth of more than 9% in
its top-line to Rs. 2,499 Mn. in Q2CY09 from Rs. 2,289 Mn. in Q1CY09. This
was in spite the loss of distribution rights of Rabipur vaccine. With a
slight dip of 2% in Total Expenditure, the company registered more than 35%
rise in Operating Income to Rs. 529 Mn. for the second quarter. APL was also
able to improve its Operating Profit Margin by 413 bps from 17% in Q1CY09 to
21.2% in Q2CY09. However, Other Income for Q2CY09 dipped by more than 22% to
Rs. 249 Mn. compared to Rs. 320 Mn. in the previous quarter. Aventis Pharma
reported a PAT of Rs. 471 Mn. for Q2CY09 vis-à-vis Rs. 405 Mn. for Q1CY09,
marking a growth of 16.3% Q-o-Q. The company declared an Interim Dividend of
Rs. 3.5 per share for the half year ended 30th June 2009.
more...<http://www.ppfas.com/research/ereports/week/270709/index.php#aventis>
 *Sonata Software Limited: Q1FY10 Result Update*  Raunak Onkar |
[email protected]
The company added 4 new clients this quarter & hasn't managed to lose any of
the earlier engagements. The flattish quarter was predominantly because of
an overall volume decline of 11% owing to delayed decisions by clients, for
discretionary spends. But as per the management's comment, new customers
added have more than averagely compensated for the falling margins resulting
from the volume decline. Commenting on the travel industry, one of Sonata's
primary focus verticals, the outlook seems good since the impact of the
crisis is drying out which has shown some new business coming in. Travel
industry vertical remains to be an area of growth for Sonata.

The management seemed optimistic about the FTO (First Time Offshorer)
segment since most of these offshorers were previously apprehensive of the
offshore model. But they seem to be more receptive to the idea of offshoring
business now in times of cost over-runs. They have also seen good business
from matured ISV's (Independent Software Vendors) who have been able to face
the economic downturn better. SSL also enjoy some cross-selling
opportunities from their packaged software implementation business (SITL).
more...<http://www.ppfas.com/research/ereports/week/270709/index.php#sonata>
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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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