Thursday 29 November 2012

Tan Chong Motor Holdings: The Almera Factor


Tan Chong’s 3QFY12 results were disappointing as earnings plunged by 45% y-o-y despite a 4% y-o-y revenue growth. The drop in earnings was attributed to the fulfillment of backlog orders 2Q which normalized. As such, 4Q earnings are expected to be strong as most of the production costs of the Almeras had been booked in 3Q. To be on the conservative side, we downgrade our earnings estimates by some 20%/6%/5% respectively for FY12/FY13/FY14 to reflect the higher production startup and higher manpower. This lowers our FV slightly to RM5.32, pegged at 11x PE. Maintain BUY. 
High Almera production volume. Tan Chong’s 3QFY12 results were disappointing, as earnings plunged by 45% y-o-y despite 4% higher revenue y-o-y. This resulted in 9MFY12 earnings (YTD: 40%) to account for only half of our and consensus forecasts. The drop in earnings was attributed to the fulfillment of backlog orders in 2Q which normalized.
A stellar 4Q to be seen. With bookings of the Almera currently sturdy at more than 7,000 units since its launch on 30 Oct, 4Q earnings are expected to be strong. Our assumptions of 3,000 units of Almeras sold for 2012 and 12,000 units for 2013 will likely to be achievable. The Almera is Nissan’s best selling model and is the cheapest in the foreign B segment sedan market (8% cheaper than the Toyota Vios), with a spacious interior almost equivalent to a C segment Toyota Altis as its key selling point. Since its debut in the US, Thailand and China, an astounding 500,000 units had been sold. Our discussions with vehicle sales dealers reveal that bookings for the Almera are encouraging and those opting to have their cars delivered next year (for 2013 registration) could see a waiting period of two to three months. Tan Chong has an annual production capacity of 19,000 units for the Almera and the model boasts of having the highest localization rate within its stable of Nissan vehicles.
Downgrade earnings but BUY call maintained. To be on the conservative side, we are downgrading our earnings estimates by some 20%/6%/5% respectively for FY12/FY13/FY14 though we opine that there is a lot of room for any potential earnings surprise in view of the Almera’s encouraging booking numbers. This consequently lowers our FV, maintained pegged at 11x PE, slightly to RM5.32 from RM5.63. Maintain BUY.
FYE Dec (RM’m)
FY10
FY11
FY12f
FY13f
FY14f
Revenue
3505.2
3860.1
3809.3
4826.9
5450.4
Core Net Profit
224.8
213.5
171.2
315.9
364.1
% chg y-o-y
50.6
-5.0
-19.8
84.5
15.3
Consensus


197.8
304.6
341.2
Core EPS (sen)
34.4
32.7
26.2
48.4
55.8
Gross DPS (sen)
12.0
12.0
12.0
18.0
22.0
Dividend yield (%)
2.7
2.7
2.7
4.1
5.0
ROE (%)
13.4
11.6
8.8
14.3
14.6
ROA (%)
8.2
7.0
5.5
9.2
9.6
PER (x)
12.9
13.6
16.9
9.2
8.0
NTA/share (RM)
2.6
2.8
3.0
3.4
3.8
P/NTA (x)
1.7
1.6
1.5
1.3
1.2
EV/ EBITDA (x)
14.5
15.3
20.7
11.3
9.4
Results Table (RM’m)
 
3QFY11
2QFY12
3QFY12
Q-o-Q
Y-o-Y
9MFY11
9MFY12
YTD
Remarks
Vehicle Sales
7,935.0
8,495.0
8,297.0
-2%
5%
25,241.0
24,830.0
-2%
Vehicle sales higher y-o-y
Revenue
905.4
985.4
937.7
-5%
4%
2,980.1
2,905.6
-2%
Within expectations
EBITDA
94.0
90.3
65.9
-27%
-30%
319.2
222.7
-30%
Below expectations due to fulfillment of backlog orders in 2Q which normalized.
Depreciation
-17.1
-18.3
-17.8
-3%
4%
-50.7
-52.9
4%
 
EBIT
76.8
71.9
48.1
-33%
-37%
268.5
169.8
-37%
 
Net Interest
-1.0
-4.4
-5.7
31%
467%
-8.3
-16.0
92%
 
Associate
0.4
0.7
0.6
-10%
49%
1.2
1.6
30%
 
EI
-2.1
-7.6
1.5
-120%
-174%
-2.3
-4.0
76%
 
PBT
74.2
60.6
44.6
-26%
-40%
259.1
151.4
-42%
Below our projected earnings accounting for 51% of our full-year forecast
Tax
-19.6
-17.7
-12.3
-30%
-37%
-74.4
-44.6
-40%
 
PAT
54.6
42.9
32.2
-25%
-41%
184.7
106.9
-42%
 
MI
0.0
0.4
0.5
24%
-4630%
0.4
0.8
79%
 
PATAMI
54.6
43.3
32.7
-24%
-40%
185.1
107.6
-42%
 
Core PATAMI
56.6
50.9
31.2
-39%
-45%
187.4
111.7
-40%
Below expectations, accounting for 50%-52% of our and consensus estimates
          
Margins (%)
        

EBITDA
10.4
9.2
7.0
-2.1
-3.4
10.7
7.7
-3.0
 
EBIT
8.5
7.3
5.1
-2.2
-3.4
9.0
5.8
-3.2
 
PBT
8.2
6.2
4.8
-1.4
-3.4
8.7
5.2
-3.5
 
Core Net Income
6.3
5.2
3.3
-1.8
-2.9
6.3
3.8
-2.4
 
          
EPS
8.68
7.80
4.77
-39%
-45%
28.7
17.1
-40%
 
Gross DPS
0
6
0
NM
NM
6.0
6.0
0%
 
NTA/Share
2.75
2.85
2.85
  
2.75
2.85
4%
 

EARNINGS FORECAST
FYE Dec (RMm)
FY10
FY11
FY12f
FY13f
FY14f

FYE Dec (RMm)
FY10
FY11
FY12f
FY13f
FY14f
Key Assumptions






Cash Flow





Nissan Volume
34701
32273
35254
44830
48114

PBT
322.8
305.0
241.4
437.4
504.3







Adjustments





Income Statement






Depreciation
56.9
69.4
78.2
85.1
87.6
Revenue
3505.2
3860.1
3809.3
4826.9
5450.4

Others
16.1
15.0
20.6
28.0
35.1
EBITDA
387.1
385.4
333.6
543.4
613.5

Operating profit before working capital changes
395.8
389.5
340.1
550.5
626.9
EBIT
330.1
315.3
255.4
458.3
526.0

Working Capital
-328.9
-101.0
-243.9
-278.7
-244.4
Associate
0.6
1.0
1.1
1.2
1.3

Cash Generated from Operating Activities
66.9
288.6
96.2
271.8
382.6
EI
4.9
2.6
0.0
0.0
0.0

Net Interest Paid
-12.9
-13.8
-15.2
-22.1
-23.0
PBT
322.8
305.0
241.4
437.4
504.3

Net Taxed Paid
-63.2
-97.3
-65.9
-118.9
-135.1
Tax
-91.7
-89.6
-70.9
-122.5
-141.2

Others
-0.5
-0.5
0.0
0.0
0.0
PAT
231.1
215.4
170.4
315.0
363.1

CFO
-9.7
176.9
15.2
130.8
224.4
MI
-1.3
0.7
0.8
0.9
1.1







PATAMI
229.7
216.1
171.2
315.9
364.1

Acquisitions





Core PATAMI
224.8
213.5
171.2
315.9
364.1

Net Capex
-67.8
-129.9
-168.8
-170.2
-70.1







Disposal
114.7
93.1
0.0
0.0
0.0
Balance Sheet






CFI
46.8
-36.9
-168.8
-170.2
-70.1
PPE
618.4
675.8
754.4
776.2
745.4







HP Receivables
284.6
386.8
381.7
462.9
448.0

Net change in borrowings
51.9
99.1
0.0
50.0
0.0
Others
61.4
80.9
80.9
81.3
81.5

Dividends
-58.8
-58.8
-58.8
-58.8
-88.1
LT Asset
964.4
1143.5
1217.0
1320.3
1274.9

Others
0.0
0.0
0.0
0.0
0.0







CFF
-6.9
40.3
-58.8
-8.8
-88.1
Inventories
1005.3
960.0
1268.0
1245.7
1406.7







Receivables
246.5
226.1
208.7
264.5
298.7

Net increase in cash
30.2
180.4
-212.5
-48.1
66.2
Investment
289.9
194.1
130.8
210.6
287.0

Beginning Cash
114.0
143.6
324.0
111.6
63.5
Others
89.7
188.6
186.7
345.6
379.8

Others
-0.7
0.1
0.0
0.0
0.0
Cash
150.1
324.6
111.6
63.5
129.6

Ending Cash
143.6
324.0
111.6
63.5
129.6
ST Asset
1781.6
1893.4
1905.8
2129.8
2501.8

FCF to Firm
57.7
158.7
-132.6
-18.3
176.7
Total Assets
2746.0
3036.9
3122.8
3450.2
3776.7

FCF to Equity
81.8
232.7
-161.0
3.4
146.6













Share capital
336.0
336.0
336.0
336.0
336.0

Key Ratios





Reserves
1371.4
1529.7
1641.5
1898.7
2174.4

ROE (%)
13.4
11.6
8.8
14.3
14.6
MI
8.6
8.3
7.6
6.5
5.5

ROA (%)
8.2
7.0
5.5
9.2
9.6
Equity
1691.2
1849.2
1960.3
2216.5
2491.1

Net Debt / Net Cash
-266.5
-281.3
-557.7
-576.0
-433.3







Net Gearing/ Net Cash
15.8
15.2
28.4
26.0
17.4
LT Borrowings
354.2
280.0
300.0
450.0
400.0

Current Ratio
2.8
2.2
2.4
3.0
3.1
Others
55.0
56.3
61.4
67.0
78.7

Interest Coverage
12.0
12.7
9.1
16.3
17.6
LT Liabilities
409.1
336.3
361.4
517.0
478.7














Per share Data





ST Borrowings
352.4
520.0
500.0
400.0
450.0

Core EPS
34.4
32.7
26.2
48.4
55.8
Payables
287.1
326.1
295.9
311.4
351.7

Gross DPS
12.0
12.0
12.0
18.0
22.0
Others
6.2
5.2
5.2
5.2
5.2

Sales/Share (RM)
5.4
5.9
5.8
7.4
8.3
ST Liabilities
645.6
851.4
801.1
716.7
806.9

BV/share (RM)
2.59
2.83
3.00
3.40
3.82
Total Liabilities
1054.8
1187.7
1162.5
1233.7
1285.6

NTA/Share (RM)
2.56
2.80
2.97
3.36
3.79
Equity and Liabilities
2746.0
3036.9
3122.8
3450.2
3776.7

FCFE/ Share
0.13
0.36
-0.25
0.01
0.22













Margin (%)






Valuation





EBITDA
11.0
10.0
8.8
11.3
11.3

Core P/E
12.9
13.6
16.9
9.2
8.0
EBIT
9.4
8.2
6.7
9.5
9.7

Dividend Yield
2.7
2.7
2.7
4.1
5.0
PBT
9.2
7.9
6.3
9.1
9.3

P/Sales
0.8
0.8
0.8
0.6
0.5
Effective tax rate
-28.4
-29.4
-29.4
-28.0
-28.0

P/BV
1.7
1.6
1.5
1.3
1.2
PAT
6.6
5.6
4.5
6.5
6.7

P/NTA
1.7
1.6
1.5
1.3
1.2
PATAMI
6.6
5.6
4.5
6.5
6.7

EV/EBITDA
14.5
15.3
20.7
11.3
9.4
Core PATAMI
6.4
5.5
4.5
6.5
6.7

FCFE/ share Yield
2.8
8.0
-5.6
0.1
5.1













Growth (% chg y-o-y)












Volume
11.2
-7.0
9.2
27.2
7.3







Revenue
22.7
10.1
-1.3
26.7
12.9







EBITDA
68.2
-0.5
-13.4
62.9
12.9







EBIT
84.8
-4.5
-19.0
79.4
14.8







PBT
82.1
-5.5
-20.9
81.2
15.3







PATAMI
49.8
-5.9
-20.8
84.5
15.3







Core PATAMI
50.6
-5.0
-19.8
84.5
15.3








Source: OSK

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