Clariant Chemicals (India) Ltd (CCIL)

Clariant Chemicals (India) Ltd. (CCIL), a 63.4% subsidiary of

Clariant AG Switzerland, is a leading manufacturer of specialty

chemicals in India catering to various sectors including

automobiles, paints, personal care, food & beverage and among

others. It has four manufacturing plants across the country. We

expect significant export opportunity for CCIL from its parent as

some plants in EU and South Korea are not likely to be operative.

  CCIL is a debt-free cash rich company, with cash on books

at Rs.181 crore as on June 2013 (~14% of its current market

cap). The company had restructured its business in 2011

and sold land & infrastructure worth Rs.240 crore of which it

distributed a third as special dividend to shareholders. It had

paid a total dividend of Rs.60 per share for CY2011

(including a special dividend of Rs.30). For CY2012, CCIL

paid a total dividend of Rs.27.5/share translating to a yield of

5.7% at the current market price;

  CCIL’s board in March 2013 approved the sale of 3 out of

the total 9 business units - Textile Chemicals, Paper

Specialties and Emulsions to SK Capital (US based PE

Investor) for a consideration of Rs.209 crore. The divestment

of the company's business includes a textile chemical plant

situated at Roha. The total cash after considering the

divestment (post tax) would increase to about Rs.389 crore

(Rs.145 per share) or 30% of its current market cap;

  Further, the company has recently decided to sell its land at

Kolshet, Thane and move its plant to a new location. Based

on media reports, the company has around 88 acre of land in

Thane and is looking to raise about Rs.1,500-Rs.1,600 core.

Even if we consider realisation of Rs.1,200 core for the land,

post tax the cash would increase by about Rs.840 crore

(Rs.311 per share).

  Considering its history with regards to being investors

friendly, we believe there is likely case for a special dividend

by the company in future as the total cash post the sale of 3

business units and land at Thane would increase to Rs.1,229

crore (Rs.456 per share);

  For Q2CY2013 on CCIL’s net profit declined by 21.6% YoY

to Rs. 24 crore. While Revenue grew by 14% YoY to Rs. 327

crore, EBITDA declined by 17% YoY to Rs. 38 crore with

margin contracting by 420 bps to 11.5%. This was mainly

due to raw material and employee cost, which as a

percentage of sales increased by 194bps YoY and 305 bps

YoY to 63.3% and 10% respectively. For H1CY2013, while

the revenue grew by 15% YoY to Rs.612 crore, the

company’s net profit declined by 13% YoY to Rs.49 crore.

Operating profit declined by 3.7% YoY with margin

contracting 233 bps to 12.1%. CCIL reported EPS of Rs.9

and Rs.18.3 for Q2CY2013 and H1CY2013 respectively.

CCIL has declared an interim dividend of Rs. 10 per share;

CCIL’s core business (after the sale of 3 units) would continue to

growth with focus on high margin businesses. We expect CCIL to

report an EPS of Rs.25.40 in CY2013. We value the core

business at Rs.254, 10x its CY2013E EPS, which we believe is

conservative given the MNC parentage. Further the company

would have cash per share of Rs.456 per share (Rs.145 existing

+ Rs.311 from land sale), giving a total fair value of Rs.710 per

share over a one year period and recommend Buy.

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