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Thursday, 19 May 2016

Pasupati Acrylon Ltd(500456):                     Huge Turnaround: *TP Rs 32 in 2 weeks, Rs 60-70 in 1 year*
PAL is the largest producer of acrylic fibre in India with production capacity of 40,000 TPA. Until 2 years back, co was suffering from high raw material prices ACN which is 100% imported in India. However, new plants of ACN came up ( earlier only in Europe) and Price of  ACN dropped to 900 dollars/tonne as against earlier price of 1400 dollars. It has led to change in fortunes of PAL.
a) FY15: Sales 543crores. EBIDTA Rs 40.18cr. PBT 25.24crores. Co provided one-off Rs 3.47crores ( CDR recompense) . After deferred tax of 7.20crores, NP was 14.57crorrs.However, *real NP Rs 25.24 CR as deferred tax only accounting entry and before one-off*
b) In current year, for 9 months, *EBIDTA is 38.31 crores*.After one-off Rs 3.07 crores and deferred tax, NP Rs 16.48 crores. But again *real NP is 28.59cr as deferred tax is accounting entry and without one-off*
c) GAME CHANGER: Due to steeply lower ACN, PAL is on threshold of take-off. For *Q4 alone, PAL should report EBIDTA of 23crores. Without/before deferred tax, Q4NP Rs 20 crores*and
NP ( without one-off/deferred tax) for FY16 Rs 48-49 crores.

*EBIDTA margin*
*FY15 :7.40%*
*FY16: 9.50% for 9 months*
*Q4FY16E: 18.4%*
 PAL has extremely bright future considering:
1) No expansion/new addition of capacity in acrylic fibre industry in last 15 years. As a result, due to demand-supply equilibrium, not only plant is operating at 100% capacity, but strong pricing power has emerged.
2) Raw material prices will remain benign due to huge new capacities.
3) No new capacities of acrylic fibre for next 2 years at least which means strong margin growth for PAL.
In FY16, PAL has 43000 tonnes and has emerged as most cost efficient acrylic fibre producer in India ( very low power cost and lower other overheads).
Further PAL *will become debt free soon as co likely to repay 10 crore debt in next 2 quarters*

*Q1 and FY17E: For Q1 of FY17, NP can be 22-23 crores. For FY17, PBT can be 85crores and PAT Rs 72-75 crores*
Considering largest producer of A Fibre, most cost efficient, *very high Ebidta margin* and FY17Eeps of 8+, PAL stock will be treated. *This writer will not be surprised if stock becomes Rs 150 in 2-3 years*
On 20th,PAL will announce Q4 results. Q4 NP can be 20 crores (Loss of 2.80cr in quarter ended March15).

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