*Hindustan Unilever - Sharekhan*

*
*Recommendation: Reduce
Price target: Rs540
Current market price: Rs589

*Margin surprise unsustainable; Reduce maintained*

Result highlights

   -

   *Q2 reported earnings boosted by unexpected firming of margin;
   unfavourable demand environment and valuation makes us retain our Reduce
   rating: *Hindustan Unilever Ltd (HUL)'s Q2FY2014 results surprised
   positively with a higher than expected operating profit margin (OPM). The
   volume growth of 5% and revenues were largely in line with our expectations
   and were boosted by a double-digit growth in the personal care segment.
   However, the demand environment remains challenging and the sustainability
   of the margin is questionable given the lag effect on the raw material cost
   due to the depreciation of the rupee. We maintain our negative stance on
   the stock with a Reduce rating and price target of Rs540.
   -

   *Management commentary-moderation in demand; hedging and low inventory
   boost to margin: *The management in the conference call stated that the
   sales of discretionary categories are under pressure and the premiumisation
   trend in some of the key categories has scaled down in the recent past.
   Despite the rupee depreciating by ~10%, the gross profit margin (GPM)
   remained higher by above 169 basis points year on year (YoY) due to an
   efficient hedging mechanism and certain upholding of the low-cost
   inventory. The personal products segment has witnessed the revenue growth
   coming back to double digits, which can be attributed to the favourable
   base effect and higher sales of winter products during the quarter.
   -

   *Segmental performance shows mixed trend:* The commoditised soap and
   detergents segment registered a volume-led growth of 6% YoY with the profit
   before interest and tax (PBIT) margin remaining almost flat at 14.0% in
   Q2FY2014. The personal products segment regained its double-digit growth
   with the revenues growing by 12% YoY. The improved growth can be attributed
   to the low base of Q2FY2013 and higher sales of winter products during the
   quarter. The PBIT margin of the personal products segment declined by 141
   basis points YoY to 22.8% during the quarter. The beverages segment
   continued to post a revenue growth of around mid- to high-teens (16% YoY
   for Q2FY2014). The lower tea and coffee prices aided the margin of the
   beverages segment to improve by 264 basis points YoY to 17.0%. The packaged
   food segment picked up some growth rate with a higher single-digit revenue
   growth of around 9% YoY. However, the growth in the packaged food segment
   has remained volatile for the past several quarters.
   -

   *Maintained Reduce rating on back of cautious outlook and premium
   valuation:* For the past four quarters, HUL's volume growth has been
   hovering around 5% and we expect the demand environment to remain
   challenging due to the sustained inflationary pressures hurting the
   discretionary spends and the intensifying competition in some of the key
   categories, such as soaps, detergents and oral care. On the other hand, the
   impact of the rupee's depreciation on the raw material cost, and the need
   for higher advertisement and promotional spends would put pressure on the
   margin in the coming quarters.

   We have broadly maintained our earning estimates for FY2014 and FY2015.
   Any significant deceleration in the GPM or drop in the sales volume growth
   in the coming quarters would act as a risk to our earning estimates. At the
   current market price, the stock trades at 36.4x its FY2014E and 32.6x its
   FY2015E. In view of the near term head winds and premium valuation, we
   maintained our Reduce rating on the stock with the price target of Rs540.





-- 
CA. Rajesh Desai

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