Tuesday, 5 February 2013

Malaysia Smelting Corp - Two Tales From The Tin Price Boom


Malaysia  Smelting  Corp  (MSC)’s  share  price  continue  to  slide  despite  the  43.6% rebound  in  tin  price  from  its  recent  bottom.  As  we  reexamine  the  group,  we  found potential overhands in the extension of PT Koba Tin’s CoW and the high book value in KM Resources despite its depleting ore reserve. Though MSC has taken all efforts to address both issues, the outcome is out of its hands. Hence, we downgrade MSC to NEUTRAL, with our fair value tuned down to RM3.17. That said, any panic selling may represent a good opportunity to accumulate the stock at the lower level.   
Tin  price  and  mining  op  making  a  comeback.  Tin  is  again  in  the  spotlight,  having climbed  43.6%  since  hitting  bottom  in  July  2012.  Meanwhile,  Indonesia  has  issued  new export  regulations  restricting  the  sale  of  refined  tin  with  less  than  99.9%  purity  or  better, which,  if  implemented,  will  certainly tighten  tin supply.  However,  we  are unsure if  the  new regulation will take effect. Wholly-owned Rahman Hydraulic Tin (RHT)’s mining tonnage is projected to grow marginally in the next few years. Thus, the tin price rebound will certainly boost its bottomline. The operations of PT Koba Tin are still suspended, thus while it may not benefit from the price rebound, its lower overhead may taper its losses.

PT  Koba  Tin  and  KM  Resources  still  overhang? We understand that all the terms and conditions for the extension for PT Koba Tin’s CoW, which expires on 31 March 2013, have been fulfilled. Nonetheless, the official decision on it is still pending. That aside, we suspect that the market is also concerned that MSC’s 30%-owned KM Resources (KMR) is holding a book value of above RM100m when its ore reserves are only able to support the current rate of production till mid-2014. MSC has taken all efforts to extend the CoW as well as to dispose or extend the life of KMR’s mine, but the outcome of both is out of its hands.

Downgrade to NEUTRAL, but…  We  remain  bullish  on  MSC’s  basic  fundamentals,  and expect  its  core-operation  to  return  to  the  black  in  4QFY12.  Nonetheless,  potential impairment in PT Koba Tin and KMR remain obstacles until it were finally cleaned up. We are downgrading MSC to NEUTRAL with our fair value revised down to RM3.17 based on 1x FY12 BV and subtracting RM1 a share to represent potential write-downs for both units. All said, we think that any panic selling on the non-renewal of CoW or impairment in KMR may represent a good buying opportunity to accumulate the stock at the lower level.
KEY HIGHLIGHT

Tin price surge. Tin is again under the spotlight at the start of 2013, having gained 5.9% in the  first  month  of  the  year  to  USD24,770  a  tonne.  This  metal  has  climbed  43.6%  since hitting  bottom  in  July  2012.  The  sharp  and  quick  rebound  from  last  summer’s low  can largely be attributed to Indonesia reducing its refining capacity. Indonesia top producer, PT Timah, guided a lower 2012 production. Peru’s 9M12 tin production has also slid by 10.5%. Meanwhile,  Indonesia  has  issued  new  export  regulations  restricting  the  sale  of  refined  tin with less than 99.9% purity or better from 1 July 2013. Enforcement of the new restriction will certainly tighten the supply of this base metal but we are unsure if  it will be eventually imposed  as  many  of  the  smelters  in  the  country  are  not  ready  to  comply  with  this  new standard.  We  are  keeping  our  conservative  tin  price  assumption  of  USD22,000  for  2013, USD21,000 for 2014 and a stable USD20,000 a tonne from 2015 onward.
Cheer for tin mining op. The profitability of MSC’s tin mining operation is very sensitive to fluctuations  in  tin  prices  and  production  volume  given  that  its  mining  costs  are  essentially stable,  with  a  small  correlation  to  tin  price.  Wholly-owned  subsidiary  Rahman  Hydraulic’s mining  tonnage  is  set  to  stabilise  with  a  projected  marginal  growth  in  volume  for  the  next few  years;  thus  the  rebound  in  tin  price  will  certainly  boost  its  bottomline.  Tin  price  had averaged at USD19,280 in 3Q12 and then risen to USD21,525 in 4Q12, or up by 11.6% q-o-q.  On  the  flip  side,  MSC’s  management  had  halted  PT Koba Tin’s operations  since November 2012 pending its Cow renewal. Hence, this unit may not enjoy any upside from higher  tin  price  for  the  moment.  Nevertheless,  we  think  the  suspension  of  the  Indonesian operation,  and  thus  lower  overhead  expenditures,  may  eventually  lead  to  its  losses narrowing from that suffered in 4QFY12.

Last hour extension for PT Koba Tin’s CoW? With MSC’s share price continuing to slide despite the sharp rebound in tin price, we decided to reexamine the company. We think PT Koba  Tin  CoW’s  extension  will  be  the  first  risk  that  pops  up  in  the  minds  of  investors, especially  in  view  of  it  impending  expiry  now  counted  by  weeks  –  the  CoW  is  slated  to expire  on  31  March  2013. We  understand  from  our  market  source  that  the  application  for the  extension,  together  with  the  terms  and  conditions  imposed,  have  all  been  fulfilled. Nonetheless,  official  decision  from  the  Indonesian  government  is  still  pending.  We  have since  our  initiation  assumed  that  there  will  be  no extension for PT Koba Tin’s CoW  and accounted 50% of the unit’s net asset value, or RM34.1m or merely 34.1 sen per share (ex-minority  interest  and  assumption  of  potential  tax  credit/claw back  for  the  loss),  as  the potential write-down in FY13. The market may have been expecting a possible larger write-down for PTKoba Tin in the event of non-extension of CoW.
Risk in KM Resources? Other than PT Koba Tin extension, we are struggling to find other major risk for the group. MSC initiated a divestment programme for non-tin investments and assets,  including  equity  interests  in  various  other  entities,  which  are  engaged  in  the production of nickel, copper, gold and coal. Reading between the lines, we notice there is one more key investment in non-tin business that has been seating on the group’s balance sheet.  MSC  still  holds  a  30%  stake  in  KM  Resources  (KMR)  which  is  mainly  involved  in polymetalic  mining  (copper,  gold,  zinc  and  silver)  in  the  Philippines.  As  revealed  in  its annual  report,  the  company  has  a  book  value  of  RM145.7m  as  at  31  Dec  2011  but  its remaining  ore  reserves  can  only  support  the  current  rate  of  production  until  mid-2014,  or end-2014  at  best.  Investors  at  the  back  of  their  minds  considered  this  a  key  risk. Nonetheless,  our  cross-check  with  a  reliable  source  suggests  that  the  book  value  of  this investment  has  since  reduced  to  slightly  above  RM100m  after  its  progress  amortization. Apart from that, feasibility studies are being undertaken to explore  the option to mine gold resources at an adjacent site that could sustain production for at least another year. Also, the  mine  tailings,  and  considering  the  especially  high  gold  price,  this  may  also  justify  the substantial  value  that  may  have  supported  its  high  book  value.  Therefore,  we  think  any write-down  in  this  investment  may  not  be  substantial  in  view  of  the  current  high  gold  and copper price.
 
Butterworth  smelting  plant  a  cash  cow.  With  a  solid  track  record  in  operating  custom smelting  plants  for  over  a  century  since  1887,  we  expect  MSC’s  smelting  plant  in Butterworth to continue contributing positively to the group unless a perfect substitute for tin is found. Meanwhile, we are conservative in our projections for the final refined tin produced by MSC’s key plant. We expect an almost flat production in 2012 at 40,250 tonnes and a marginal  increase  of  1%  in  the  following  years  before  hitting  a  peak  of  42,000  tonnes  in 2017 (see Figure 4). As we are aware that the smelting margin in FY11 was extraordinary, we  have  decided  to  make  a  one-off  reduction  from  the  previous  year.  In  light  of  the combined  forces  of  higher  volume,  gradual  reduction  in  tin  prices  and  nominal  growth  in smelting margin, we assume that its Butterworth’s plant EBITDA at RM67.8m in FY12 and expect it to improve to RM75.4m in FY13. 

VALUATION & RECOMMENDATION

4QFY12  core-numbers  likely  black. MSC is still seeing core-loss of RM39.4 in 9MFY12, but  we  expect  the  group  to  record  a  core  profit  for  4Q  hence  narrowing  its  full-year  loss. Among which, we are projecting, i) RHT to rack in higher contribution on the back of 11.6% increase  in  tin  price  q-o-q,  ii)  the  Butterworth  smelting  plant  recording  constant  operating earnings, especially with its production volume set to recover from its 3Q low,  iii) PT Koba Tin  to  report  a  smaller  loss  owing  to  its  effort  to  halt  the  production  and  slash  overhead costs,  iv)  the  associated  –  KMR  also  may  contribute  positive  earnings  on  the  back  of escalating copper and stable gold price, and  v)  some stock valuation gain  with the higher tin  price  q-o-q  albeit  this  is  not  operational  and  non-recurring  in  nature.  Meanwhile, we make no change to our core-number projections.

Potential  write-down  the  major  moving  obstacle…  Although  we  are  bullish  on  MSC upcoming 4QFY12 results, we think management will make the decision on any risk of non-extension  in  PT  Koba  Tin.  As  there  is  no  precedent  to  any  mine closure  following  a  non-extension of the CoW and as the information on PT Koba Tin is limited in view of it being a private  company,  we  are  unable  to  make  a  proper  evaluation  on  the  actual  damage  the ceasing  of  this  Indonesian  unit  may  potentially  cause  to  MSC.  That  aside,  we  are  also uncertain whether the management will make any impairment on its investment in KMR, in particular its proven resources, may come to an end as soon as mid-2014.

Stumbling blocks to the cheap valuation? Tin has an annual world consumption of only 366,400 tonnes in 2011, with almost 70% produced by the top  10 smelters and thus, MSC has not many direct peers. Although MSC is the second largest refined tin producer in the world, we find its valuation, be it on a book value or PER basis (expect FY12 that we expect MSC to record a loss) (see Figure 2), a lot cheaper relative to the other players in the top three  list. We  reckon  MSC  has  the  smallest  income  base  among  its  peers  because  of  its smaller  income  stream  from  its  tin  mining  activities.  Nonetheless,  we  think  the  major reasons behind its cheap valuation may have been attributed to few  write-downs made to its divestment  efforts  over  the  past  years. We suspect  the pending  CoW extension  on  PT Koba Tin CoW and KMR, being non-tin cum short-life mining asset, may concern investors in view that that both still have high book values in its balance sheet. Thus, we believe the aforementioned two issues to be last two hurdles to a re-rating.
Downgrade to NEUTRAL, but… We  remain  bullish on  MSC’s  basic  fundamentals;  more so if the group can finally obtain the CoW extension for PT Koba Tin or at least mitigate the damage  from  the  ceasing  of  this  unit’s operations.  While  management  has  indicated  its intention  to  dispose  of  KMR,  we  are  looking  forward  for  more  disclosure,  including  a concrete  plan,  and  financial  as  well  as  operating  numbers.  Any  further  impairment  on  PT Koba  Tin  and  KMR  may  result  in  kneejerk  selling.  Thus,  we  have  decided  to  downgrade MSC  from  Trading  BUY  to  NEUTRAL,  with  our  fair  value  revised  downwards  to  RM3.17 based on 1xFY12 BV and subtracting RM1 a share  to reflect potential write-downs in both investments. All said, we would like to emphasis that the non-renewal of CoW for PT Koba Tin  or  further  impairment  in  KMR  may  represent  a  good  opportunity  to  buy  MSC  at  lower level. Look to accumulate as some panic investors may be throwing the stocks in the open market. 
Source: OSK

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