*Cipla - Disappointing results; maintain Sell*


*Cipla’s 3QFY10 results were below our estimates. Revenue grew 8% yoy to **`
**15.5bn (vs. our estimate of Rs15.8bn). However, adjusted net
profitdropped 24.7% yoy due to a 760-bps fall in
EBITDA margin and a high depreciation charge on the Indore SEZ plant
commercialization. *

n        *Muted revenue growth. *As expected, revenue growth remained single
digit, at a muted 8% yoy. The growth was driven by 11.3% growth in domestic
formulations and 11.9% growth in the exports segment. Technical fee was
lower, at Rs151m due to a high base.**

n        *Margin pressure persists.* EBITDA margin remained under pressure
and slid 760bps yoy to 20.5%. The decline stemmed chiefly from the rupee
appreciation, higher operating expenses at Indore SEZ plant and lower
technical fees. **

n        *Outlook. *We expect the growth to remain in the 10-12% yoy range
for the next few quarters, as pick-up in revenue from the Indore SEZ would
be witnessed gradually, post the USFDA approval. We believe that margin
would revive to 23-24% as contribution starts from Indore SEZ.**

n        *Valuation and risk. *At current market price, Cipla trades at
stretched valuation of 21x FY12e and 19x FY13e earnings.

*Safe Harbor Statement:*

*Some forward looking statements on projections, estimates, expectations &
outlook are included to enable a better comprehension of the Company
prospects. Actual results may, however, differ materially from those stated
on account of factors such as changes in government regulations, tax
regimes, economic developments within India and the countries within which
the Company conducts its business, exchange rate and interest rate
movements, impact of competing products and their pricing, product demand
and supply constraints.*
**
*Nothing in this article is, or should be construed as, investment advice.**
*

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