We believe Cement to be the best play on the expected economic recovery in
the domestic market in the years to come. Cement industry by virtue of its
nature is largely driven by the domestic demand and being a local commodity
it is largely insulated from the international prices.

Though, the there is excess capacity to the tune of ~100 MnT in the Indian
market and the capacity utilization is running at ~70-73%, ex-South the
capacity utilization remains quite favorable at ~85% and hence the north
based Cement players have been operating at healthy EBITDA margin. We don’t
see major improvement in the demand scenario in the southern market in the
near term. However, believe that the north and west based players will
continue to operate at strong margins and hence we are Bullish on selective
Mid-Sized Cement Players operating in the Northern & Western Geography of
India.
Our top Pick Remains – JK Cements Ltd.

We had initiated BUY call on JK Cement Ltd at Rs.488, and currently it is
sitting on gain of 22 % since then (CMP Rs.595). Subsequently we studied JK
Lakshmi Cement Ltd and feel that it is overvalued compared to JK Cement
Ltd. We have valued JK Lakshmi Cement Ltd at 9x its one year EBITDA, and
JK Cement Ltd at 7.5x one year EBITDA. Despite assigning a higher valuation
multiple to JK Lakshmi compared to JK Cement, we believe the current price
of JK Lakshmi is overvalued and hence we recommend switching over from JK
Lakshmi Cement Ltd to JK Cement Ltd.

Both JK Cement as well as JK Lakshmi Cement has seen sharp run up in the
last one year. However, we believe JK Cement Ltd (CMP, Rs 595) is still
attractively valued, while JK Lakshmi Cement Ltd looks expensive at current
levels (CMP Rs.377).

On the estimates front, we have taken higher realization growth in case of
JK Lakshmi Cement Ltd compared to JK Cement. However, the volume growth is
expected to be higher in case of JK Cement due to commencement of new
facility as per schedule (1.5 Mn Tons capacity in Mangrol, Rajasthan
started on 30th Sept,2014 i.e 16% incremental capacity additions on top of
9 Mn Tons, existing) and improvement in utilisation levels of it’s Karnatak
plant.

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