*Oracle Fin. Serv. SoftwareNothing to cheer hereQ1FY15 deal signings of
$32m, the highest since Q4FY11, has raisedhopes amongst investors of OFSS
having turned a corner. Ouranalysis though suggests otherwise. Even in a
best case scenario,new license signings of $80m in FY15 would only lead to
15% growthfor the products business. Given that we are moving into
theseasonally weak quarters, the best case scenario is unlikely to playout
in our view. With the special dividend surprise, investors arenow likely to
keep a tab on cash accretion (to anticipate futurespecial dividends),
making OFSS an event driven play. Currentlytrading at 22x FY16 EPS, OFSS is
an expensive way to play theglobal products space. We raise our FY15
revenue and EPSestimates by 7% and 4% and reiterate SELL on OFSS with a new
FVof Rs2,750 (up from Rs2,600).Nothing has changed fundamentally to alter
our view*

OFSS has underperformed the BSE-IT index by c.1% YTD including special

dividend. While Q1FY15 license signing of $32m was strong and the highest

since Q4FY11, can we extrapolate these numbers to conclude higher growth is

in the offing in FY15 and FY16? We don’t think so.

*Deal closures comforting but quality of deals a concern*: While the street

is bullish on the $32m new license signings in Q1FY15, we are not enthused

with the quality of deals signed. Given operating leverage can be a double

edged sword we acknowledge deal signings were required to defend

margins. OFSS has struggled for growth since the start of FY12 and were

it not for a 25% currency depreciation since then, OFSS’ product gross

margins could have declined to c.50% in FY14 from 65% in FY11.

*Market continues to shrink*: The core banking market has been declining

since 2008, with the number of deals reducing from 439 in CY08 to 220 in

CY13. OFSS will find it tough to drive growth in a declining market. Bullish

investors’ thesis of a replacement market for core banking software is yet

to play out over the last 10 years as banks resist change and demand for

middle ware continues.

*Investors will keep tab on cash accretion to anticipate future special*

*dividend*: Whilst the rationale for declaring the special dividend is not

clear to us given the taxation issues surrounding the same, the event is

now behind us. Given annual free cash generation of $190-220m, investors

would keep tab on the cash accretion to anticipate future special

dividends, making the stock an event driven play.

*Delisting argument has been around since 2006*: While it makes little

sense for the parent Oracle Corp to keep OFSS listed, we doubt if Oracle

would go all the way now given OFSS is in a mature to declining growth

trajectory; currency depreciation doesn’t help the total outflow either.

*Valuation*

We are 12% and 19% lower than consensus on PAT for FY15 and FY16 as other

income gets lowered driven by payment of dividend. Additionally, forex gain

of Rs1.45bn in FY14 is unlikely to recur in FY15, with the Rs84m forex loss

incurred in Q1FY15 likely to remain in the same bracket if USDINR remains in

the 60-61 range. OFSS looks to us to be very expensive given its growth

expectations. Reiterate SELL.

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