*Housing Development Finance Corporation** - SHAREKHAN
*Recommendation: Hold
Price target: Rs865
Current market price: Rs804

*Price target revised to Rs865** *

Result highlights

   -

   For Q1FY2014, Housing Development Finance Corporation (HDFC) reported a
   profit of Rs1,173 crore (up 17.1% year on year [YoY]), which is below our
   estimate. The lower than expected growth in the net interest income (NII;
   up 16.7% YoY) and absence of capital gain income contributed to the
   variance. The operating profit increased by 15.3% YoY.
   -

   The interest spread was stable at 2.29% (vs 2.30% in Q4FY2013 and 2.27%
   in Q1FY2013) while the net interest margin increased to 3.9% from 3.45% in
   Q1FY2014. During the quarter, the spread on non-individual loans declined
   by 12 basis points quarter on quarter (QoQ) to 2.82%.
   -

   Overall loan book expanded by 19.4% YoY (up 24% YoY, including the loans
   sold). However, the non-individual book expanded by 11% YoY. Consequently,
   the proportion of individual loans expanded to 67% of the book.
   -

   The asset quality was largely stable as the gross non-performing asset
   (NPA) was at 0.7% vs 0.77% in Q4FY2012. The outstanding provisions
   including the standard asset provisions on the balance sheet were
   significantly higher than the regulatory requirement.
   -

   The non-interest income increased by 12% YoY though there was no income
   from capital gains. The fee income declined by 12% YoY but dividend income
   increased by 36% YoY.

*Valuation:* HDFC's Q1FY2014 results were slightly lower than our estimate.
Therefore, we have revised our estimate to factor rising competition and
pressure on spreads. We expect earnings to grow at a compounded annual
growth rate (CAGR) of 18.2% leading to a return on equity (RoE) of ~18 %
and return on asset (RoA) of 2.7%. We maintain Hold rating on the stock
with a revised sum-of-the-parts (SOTP) based price target of Rs865.



-- 
CA. Rajesh Desai

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