*MUMBAI : *Punjab-based Lakshmi Energy and Foods Ltd (BOM:519570) is
assigned ‘good’ fundamentals relative to other listed entities in India.

India’s leading credits ratings agency, CRISIL has assigned CRISIL IER
fundamental grade of 3/5 to the company. The ratings agency has assigned a
valuation grade of 5/5, indicating that there is a ‘strong upside’ from the
current market price of Rs.102 (as on May 31, 2010).

According to a statement issued by the ratings agency, Lakshmi Energy and
Foods has evolved as a fully integrated rice miller boasting a presence
across the entire value chain of rice milling.

CRISIL Equities expects Lakshmi’s revenues to grow at a two-year CAGR of 46%
to Rs.15 bn in FY11. EBITDA and net profit margins are estimated to decline
by 1,120 bps and 390 bps over the next two years to 20.4% and 9.3%
respectively in FY11, primarily on account of lower power realisations and
higher raw material costs.

CRISIL Equities expects EPS to increase to Rs.22.0 in FY11 from Rs.14.5 in
FY09. We expect RoE of 18.8% in FY11 vs. 17.8% in FY09.

As a de-risking strategy, the company entered the high-margin basmati rice
segment in FY09 (year ended September). It plans to enter the branded
basmati segment in September 2010. The assigned fundamental grade reflects
Lakshmi’s dominant position in agriculturally-rich Punjab, which accounts
for 11% of India’s rice production and 50% of basmati area under
cultivation.

The grade takes into account the management’s vast experience in the rice
industry and their intention of transforming the company into a
professionally-run organisation.

Lakshmi’s management established India’s largest biomass (husk-based) power
plant of 30 MW thanks to which the company has the highest EBITDA margin in
the rice industry.

However, our grade is moderated by Lakshmi’s dependence on the Food
Corporation of India (FCI) for sale of non-basmati rice, which exposes the
company to erratic volumes. Although the company intends to reduce exposure
in this segment, we expect revenue contribution of about 40% in the near
term.

Government intervention in the rice industry and vagaries of nature further
temper the grade. The grade also factors in independent directors’ limited
awareness about the company’s operations.

-- 
Regards

Hardik Shah

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