Weaker rupee and weak Mundra for Tata Power

*Rupee crisis comes at a time when imported coal-based Mundra project is in
enough trouble already*

n early 2008, Tata
Power<http://www.business-standard.com/search?type=news&q=Tata+Power>
 tied-up loans <http://www.business-standard.com/search?type=news&q=Loans>
worth
Rs 17,000 crore for the country's first ultra mega power
project<http://www.business-standard.com/search?type=news&q=Power+Project>
 in Mundra <http://www.business-standard.com/search?type=news&q=Mundra>.

The massive loan to build the 4,000 megawatt power project had also raised
money from external commercial borrowings. This was a strategy adopted by
many of its peers like Reliance Power, which raised Chinese loans, as well
as Adani Power.

Traditionally, power projects which have all their revenues tied-up in
rupees only, stayed out of the forex exposures. But some private utilities
broke the rule for two reasons. One of them was that many of them including
Mundra ordered their equipment from foreign companies. Korean company,
Doosan, supplied five units of 800 megawatt super-critical equipment.

The second and the most important reason was the extremely attractive
interest rates offered by ECBs.

“There was a cap of 5% interest rate on ECBs. At that time, they were
offering loans at 4% interest, while
Rupee<http://www.business-standard.com/search?type=news&q=Rupee> loans
came at 11%,” said Debashish Mishra, senior director at Deloitte Touche
Tomatsu.

*Good times & ECBs*

All this while Rupee was trading at around Rs 45 to a Dollar. Added to
that, the currency had been trading at around Rs 45-47 band for the seven
years since. But now, the company is facing a crisis with Rupee hitting 68
to a Dollar, as Mundra faces a massive Dollar loan liability of $1.4
billion.

Till June last year, Tata Power was sitting comfortably on these loans. The
reason being that they had hedged their liabilities. When asked if they had
hedged for Rupee at around 55-56 to Dollar in an interview then, the
managing director Anil Sardana, had happily answered, “Yes, we are hedged,”
he answered.

That confidence, however, is lacking now. At the company's annual general
meeting recently, Sardana was not as confident. Their 'safe' hedging
strategy is also failing them.

“The only option left is to go for more and longer hedges, against
headwinds. Even if the company were to hedge all its forex exposures, costs
of hedging will be phenomenal. The way it is going, there is no liquidity
with the banks that is possible to hedge it with,” he said.

The cost of hedging, Mishra said, comes to around 6-6.5%. Sardana says that
if they go ahead and hedge at high costs, it will reflect on the tariffs.

“It is to be seen whether consumers who will ultimately suffer will be able
to absorb around 50 paise increase in tariffs,” he said. State electricity
boards have been raising tariffs for consumers after they themselves landed
in a financial trouble. But, they might choose not to buy expensive power,
as more costs pile on.

Now, even their former expensive hedges have failed. The Dollar loan could
have been at Rs 6,300 crore if Rupee were at around 45 to a Dollar. At the
current rates, however, it would convert to as high as Rs 9,500 crore.

“Debt servicing at this rate will be a huge problem,” admitted Sardana.

*Mundra in loss realm*

This unprecedented crisis comes at a time when the imported coal-based
Mundra project is in enough trouble already. From a flagship project during
the construction phase, Mundra has become an asset that is fast eroding the
company's networth. The outlook suggests huge increase in interest costs
due to forex fluctuations, as the plant is making losses as it operates due
to increased fuel costs because of changes in Indonesian laws.

The new law, that came in two years back, compelled the company to price
its imported coal at international prices. It toppled the company's
well-planned strategy to control its fuel costs. It had bought stakes in
three coal mines that belong to Indonesia, hoping to stabelise coal costs.
Fuel costs account to around 70% of the total costs of producing power.

This move has already impaired the asset twice. For the quarter ending
January, 2013, Tata Power made a Rs 600 crore provision for possible losses
from Mundra on its balance sheet. This was the second impairment which the
company took, as it was impaired Rs 1,800 crore in the financial year
ending 2011-12.

This problem, however, looks close to being solved. The company's plea with
the central power regulator, CERC, received a positive nod. The regulator
had appointed a committee to decide the extent of tariff hike, which is
known to be fixed at 56-58 paise per unit, as per reports.

“This implies a jump in tariff of around 24% from the existing tariff of Rs
2.45 per unit. Whilst this will still not take RoE to 14% (cost of equity
assumed for this project), it will definitely turn Mundra profitable and
lead to positive stock reaction as the implied ROE on this new tariff is
around 7%,” said a report by Ambit Capital.

*Stock slips on Rupee worries*

Tata Power's stock has corrected by 24% in the last one year. It has been
under-performing the volatile Sensex by 27%, mostly due to the overhang of
various issues in the power sector, and also its specific problems relating
to Mundra. But the real worry for the street seems to come from the Rupee.

Earlier this month, the company's stock hit a four year low, falling by 18%
on the day its announced a Rs 114,7 crore loss for the first quarter. This
was on the back of a forex loss of Rs 292.7 crore on realignment of
liabilities due to weakening of Rupee, and higher finance cost of Mundra.

“Measures now have to be taken at the country level,” Sardana said when
asked about his comments on the Rupee crisis. It is over to the government
now, yet again.*
*

-- 
CA. Rajesh Desai

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