*Higher input costs and a one-time payment on LTC kept SAIL’s net profit
much below consensus and our estimate. *

***Revenues in line; growth on higher volumes. *In line with our Rs101bn
estimate, SAIL reported 19.7% yoy growth in net revenue, to Rs108bn. Sales
volumes, at 2.75m tons, were up 18% yoy, due to the low base. Blended
realizations grew 3.2% yoy (1% qoq), to Rs39,313 a ton.

*EBITDA hit due to costs and one-off increase in staff costs. *EBITDA
dropped 31% yoy, to ~Rs12bn, due to higher coking-coal costs and a rise in
staff costs yoy. EBITDA margin was 11.1% (the lowest in the last several
quarters). Staff costs (up 12% yoy, 9.7% qoq) climbed on a 10% increase in
DA (due to the rise in inflation) and a Rs2.4bn one-time payment on account
of leave travel concessions (LTA). EBITDA margin should improve qoq.

*Reported net profit down ~29%. *Reported net profit declined ~29% yoy, to
Rs8.4bn, much below consensus and our estimate. Adjusting for the one-off
though, profit was more ore less in line.

*Valuation and Risks.* At the current market price (Rs126), SAIL trades at
FY12e EV/EBITDA of 6x. This quarter has been its worst, and we expect better
profitability, qoq, led by lower costs and stable prices. Key risks remain:
delay in expansions; higher-than-expected coking-coal costs.

*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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