Wipro
Research: Bank of America
Rating: Buy
CMP: ' 420

While Wipro's results were in line with estimates, Wipro IT results are a
tad below expectation, mainly due to greater than expected forex hit. Unlike
peers who had about 100 bps positive currency tailwind, Wipro had a 120 bps
negative hit, due to old hedges. Volume grew only a tad lower than peers,
but paled versus TCS. Going ahead, Bank of America sees three positives:
Greater forex hedges places Wipro better in the appreciated rupee
environment, and strong Q3 revenue guidance of 5.5% q-o-q at upper end and
attrition peaking in August should help capture greater demand. Hit from
compensation increase on RSU and promotion costs were in line at 130 bps
q-o-q. At 6.6% q-o-q volume growth, it was just a tad short of the 7% posted
by Infy but revenue growth looks more muted at 6% q-o-q due to offshore
shift and Wipro's cashflow hedge accounting whereby the forex hedge hit
reflects in revenue too, unlike in the case of peers.

Petronet LNG
Research: J P Morgan
Rating: Overweight
CMP: ' 111

JP Morgan maintains 'Overweight' rating on Petronet LNG. Petronet LNG
reported Q2 earnings of '130 crore, ahead of estimates, driven by robust
volumes and stable margins. Volumes were up 11% sequentially, as PLNG was
able to bring in increased spot cargos - the KG-D6 production cap and a
shutdown at the PMT fields off the western coast were the key drivers. While
PMT production is to recommence shortly, the commissioning of GAIL's new
pipeline systems would enable PLNG to continue to bring in additional
volumes. While the stock has softened post results, particularly on the news
of PMT production recommencement, continuing volume strength is to underpin
stock performance. JP Morgan adjusts FY12 earnings about 15% post management
guidance on interest capitalisation. JP Morgan assumes a beta of 1.1,
risk-free rate of 8%, market risk premium of 6.0%, and cost of debt of 9.5%.
Key risks are project delays at Kochi, and lower than projected LNG volumes.

Crompton Greaves
Research: Credit Suisse
Rating: Outperform
CMP: ' 318

Credit Suisse maintains 'Outperform' rating on Crompton Greaves. September
quarter reflected a mixed trend for Crompton Greaves. While consolidated PAT
(10.5% Y-o-Y) was marginally below CS estimates, it was in line with a toned
down consensus estimate. Sales were impacted by slower growth in domestic
T&D (transmission and distribution) and the translation impact of Euro
depreciation on international sales. Sales growth in domestic T&D was muted.
With management having highlighted a likelihood of slower sales booking in
domestic T&D in Q1 continuing into Q2, weak revenues in Q2 may not surprise
the Street. A catch up is however anticipated in H2, as per prior management
guidance. International T&D performance is tracking ahead with sales up 13%
Y-o-Y in H1, as against a guidance of 5% growth. Domestic consumer business
is also tracking ahead of guidance.

Tech Mahindra
Research: Motilal Oswal
Rating: Neutral
CMP: ' 728

Motilal Oswal maintains 'Neutral' rating on Tech Mahindra with a target
price of Rs736, based on 12x FY12E earnings. Tech Mahindra's Q2FY11
operating performance was above estimates with EBITDA at 21.7% up 290 bps
Q-o-Q. Rupee revenues were marginally above estimates at Rs1,235 crore, up
8.9% Q-o-Q. Overall rupee revenues grew 8.9% Q-o-Q excluding pass-throughs
due to: (i) 4.5% Q-o-Q growth in volumes, and (ii) about 4.5% impact of
cross currency movements. Quarterly annualised attrition rate of 30% in
Q2FY11 is a key concern. It resulted in a net decline of 1,260 in the
employee count despite a healthy demand environment and hiring activity.
Sustaining healthy Q2FY11 margin performance appears challenging due to: (1)
high attrition rates, (2) currency headwinds and (3) the impact of an
onshore wage hike. The estimates are largely unchanged after the results, as
Motilal Oswal sees continued attrition and currency volatility as key risks
to sustenance of operating out-performance in the current quarter.

Mundra Port
Research: UBS Investment
Rating: Neutral
CMP: ' 152

UBS initiates 'Neutral' rating on Mundra Port. Mundra Port's Q2 revenues
were '410 crore, operating profit '270 crore and PAT of '210 crore.
Interest/depreciation costs were lower and other income was higher than the
estimates. Also, results were impacted by a one-off item of '30 crore,
pertaining to additional handling expenses on a new fertilizer-handling
facility that was constructed last quarter. Adjusting for that, EBITDA
margins would be 73% and PAT would be '240 crore. MPSEZ handled 12.6 mt in
Q2FY11, led by container tonnage, coal and fertiliser. Volumes across
categories witnessed strong growth. Crude volumes declined 28% y-o-y, due to
pipeline works for the expansion project at IOC's Panipat refinery. H1FY11
volumes were up 26% y-o-y at 25.2 mt, led by coal (+52% y-o-y, 6.5mt) and
container tonnage (+34% y-o-y, 7.2 mt). UBS' valuation comprises '132 for
the port, '15 for the SEZ and '8 for investments.

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