Monday, 1 August 2016

Re: {LONGTERMINVESTORS} Larsen and Toubro....Thread

 CS ON L&T

* Maintain Outperform, Target `1825
* Reasonable Q1 performance as operating leverage drives PAT
* Working capital, inflows, and margins performance strong in Q1
* Key Ind-As changes; no permanent impairment in profitability:
* Expected credit loss  is non-cash charge and would stabilise with Wcap
* Working cap interest and bad debt provisions already carry it

CITI ON L&T
* Maintain Buy, Target `1773
* Estimate comparisons are meaningless due to the accounting change
* Results ahead if we add back expected credit loss provision, shipbuilding inventory writedown
* FY16 standalone & consolidated EPS could be reset 7% & 14% down
* Consolidated YoY comparisons suggest solid business momentum
* Weakness due to this change in accounting is an opportynity to buy

MS ON L&T
* Raise target to `1806 from `1596, Maintain Overweight
* Adjusted for the INDAS impact results were reasonable
* Margins and stability in working capital make up for revenues and orders
* Lower revenue forecasts down 1-3% and F17-18 EPS down 5-7%
* Given the increase in market multiple, target price goes up by 13%

JEFFERIES ON L&T
* Maintain Buy, Target `1750
* Restated 1QFY16 revenues are in-line with the earlier one while EBITDA, PAT lower
* L&T's YoY EBITDA and PAT growth are very strong in 1Q on restated
* Absolute FY16 EBITDA and PAT could be lower by 16-21% if extrapolated

EDELWEISS ON L&T
* Cur target to `1650 from `1750, Maintain Buy
* Ind-AS required much higher-than expected provisioning
* Business outlook indicates a slow and steady improvement
* Trim FY17/18E EPS ~20% each building in the Ind-AS impact
* Interim results appear good on what probably may be a new goal post

IDFC ON L&T
* Downgrade to Neutral from Outperform, Target 1646
* Earnings were impacted by inventory write-off in shipbuilding business
* Earnings impacted due to loss provisions in the hydrocarbons business
* Downgrade of 9.4%/7.7% in FY17E/FY18E earnings due to Ind AS

KOTAK ON L&T
* Maintain Reduce, Target `1500
* Weak Q1 led by Ind AS changes and expected credit loss
* Company has to be book an expected credit loss provision as per Ind AS

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