*POLYPLEX*

*CMP 725/-*

*The continuous uptrend in Poly-Film prices and latest estimates of sales
from management in an interview on ET led us to revise out revenue and earnings
estimates for company for FY’11.     *

·         Polyplex corporation is one of the leading player in Polyster film
industry in India as well as globally, *with subsidiaries in Thailand and
Turkey , where in it owns 70% stake*.

·         It has *Polyster film capacity of 51,000 MTs in India , 58,000 MTs
in Turkey and 42,000 MTs in Thailand* . In India , out of 51,000
capacity, *30,000
MTs line was commissioned recently in April’10.* This line has achieved 90%
utilization recently in Aug.’10. So, *full benefit of this line will be
available in second half only*.

·         *With Input prices stable and realizations on fire, margins are
rising like anything*. The average realizations for June quarter were Rs
115/- while that *of Sept. quarter will go well above Rs 150*; and for
next*Dec quarter this may be at or over Rs 200/- per Kg
*.

·         As raw material prices are stable, *whole incremental rise in
revenue may boost profits*, so Sept.’10 quarter results may be much better
then June’10 quarter? Similarly the *Dec. & March quarter results will be
much better then Sept quarter.*

·         The manufacturing units of company in all countries is *located
strategically in Tax free zones and hence tax out go is minimum.*

·         This *very strong cash flow period will improve the debt profile
and balance sheets of company* and thus the stocks should get re-rated.

·         *Thai subsidiary alone having market cap of appx. Rs 2000 Crs
which is more then double of Parent Polyplex, which is at Rs 950 Crs*.
Further, Stock is available at *less then 2X of cash generation of current
year and less then half of FY’11sales*.

*  *

*Industry is expecting more price rise, looking to strong demand and limited
supplies. Industry expects this kind of situation till Dec.’11. So, party
may go on for longer then expected. *

*Based on present Poly film prices at Rs 200/- per Kg,  Polyplex is likely
to report EPS of over Rs 300/- for FY’11. We expect stock to be discounted
at least by 3-4X, looking to significant improvement in cash flows and D/E.*
*Thus we are revising our earnings estimates as mentioned above and price
target range to be between Rs 900 in next couple of months and more in
couple of quarters.*

-- 
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