East India Hotels (EIH) Ltd Growing Strategically



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East India Hotels (EIH) Ltd Growing Strategically BSE Code 500840 NSE Code EIHOTEL Bloomberg Code EIH@IN Face Value 10 CMP Rs 224 Market Cap Rs 11.7bn (as on August 27th 2004) Share Holding Pattern Others 17% Indian public 16% Financial Institutions 18% Shareholding Pattern Share Price Chart Mutual funds 7% Promoters 42% Company background M.S. Oberoi established East Indian Hotels (EIH) in 1949 and is the flagship company of Oberoi group. It owns the second largest chain of hotels in India. The company is in luxury hotels, restaurant, management contracts and travel and tours business. Industry scenario The industry has endured the repercussions of numerous of global events, in the last few years. Weak global economies, depressed capital markets, September 11 attacks, wars in Afghanistan and Iraq and tension on the Indian border had an impact on the industry. In FY04, tourism sector improved in India with the Government aggressively promoting brand Incredible India and improvement in relation with Pakistan also helped the industry. According to World Travel and Tourism Council [WTTC], India s travel and tourism demand is expected to grow at an annual rate of 8.8% to US$ 90.4bn in the next ten years. According to WTTC, India s travel and tourism industry could witness a growth of 9.1% in its contribution to the country s GDP in the year 2004. Company s growth initiatives Managing new property In January 2004, the company started to manage new property, ie Trident Hilton in Gurgaon. This property is a business hotel with resort ambience. With its proximity to national and international airport and New Delhi being the capital of our country, it has received a good response. Strategic alliance In March 2004, the company signed an agreement with Hilton International to cobrand its Trident hotels in India. According to the agreement, the company would continue to manage and operate all Trident Hilton hotels. While Hilton would undertake international marketing, promotion and reservations through their network, this alliance would bring international brand, expertise and marketing resources of Hilton Group to it s Indian counterpart. August 30, 2004 1

Re-branding hotels The management had decided to rename Vilas hotels as The Oberoi Rajvilas, The Oberoi Amarvilas, The Oberoi Udaivilas, etc. Re-naming was done in order to remove the misconception from mind of customers that the Vilas hotels were separate from the Oberoi brand. This re-branding would strengthen the reach of the Oberoi brand in the world market. International marketing The company is strengthening its marketing efforts across the globe. To optimize brand recall, the company has retained specialized public relations companies in United States and Europe. The group has strategic relations with the leading hotels and small luxury hotels of the world, to help them in marketing and assist them in distribution. Highlights Gross revenues improved FY02 and FY03 were challenging years for the hotel and tourism industry and the company was no exception to it as their gross revenues were under pressure. In FY04, the company s gross revenue grew by 16% to Rs5bn.In FY04, company s room revenue grew by 18.7% to Rs2.2 bn, food and beverages revenue grew by 12.7% to Rs1.8bn and other services grew by 21.4% to Rs385mn. Gross Revenue Rs in mn 6000 5000 4000 3000 2000 1000 0 2000 2001 2002 2003 2004 Revenue Break -up in FY04 Other Services 9% Food & Beverage 41% Room 50% Source: Company Annual Reports August 30, 2004 2

Profits up In FY04, the company s profit increased by 82% to 282mn. Profits grew due increasing occupancy levels and improving OPM. During the year, occupancy levels increased to 61% against 55% in FY03.OPM increased from 21.3% in FY03 to 26.6% in FY04. In FY04, the company declared dividend per equity share [DPS] of Rs3 and its earning per share EPS stood at Rs5.4. 8 6 Rs 4 2 0 2002 2003 2004 EPS DPS Source: Company Annual Reports Debt equity ratio The company s debt to equity ratio increased from 0.76 in FY03 to 0.91 in FY04. Loanable funds of the company increased from Rs6bn in FY03 to Rs7.4bn in FY04.As a result, interest cost increased from Rs188mn in FY03 to Rs348mn in FY04. Working capital management EIH s net working capital increased from Rs1.2bn in FY03 to Rs1.4bn in FY04, primarily due to increase in loans and advances from Rs1.4bn in FY03 to Rs1.7bn in FY04. The company increased loans to its subsidiaries Mumtaz resorts by 136% to Rs126mn and Mashobra resort by 165% to Rs209mn Debtor s days increased marginally from 37.4 days to 39.2 days. Creditor days increased marginally from 50.5 to 51.3 days. Inventory turnover improved from 30.1 days to 25.9 days. August 30, 2004 3

Income Statement Period to FY02 FY03 FY04 (Rs in mn) (12) (12) (12) Net Sales 3,747 3,823 4,450 Operating expenses (3,311) (3,537) (3,860) Operating profit 436 286 590 Other income 526 530 595 PBIDT 962 816 1,185 Interest (186) (188) (348) Depreciation (288) (346) (389) Amortization (1) (7) (34) Profit before tax (PBT) 487 275 415 Tax (131) (120) (133) Profit after tax (PAT) 356 155 282 Balance Sheet Period FY02 FY03 FY04 (Rs mn) (12) (12) (12) Sources of Funds Share Capital 1,524 1,524 1,224 Reserves 8,869 8,721 8,645 Net Worth 10,393 10,245 9,869 Loan Funds 4,648 6,018 7,435 Def Tax (liability) 0 1,102 1,185 Total 15,041 17,365 18,489 Uses of Funds Gross Block 11,922 13,961 14,270 Accd Depreciation (2,253) (2,564) (2,940) Net Block 9,669 11,396 11,330 Capital WIP 2,741 1,808 2,069 Total Fixed Assets 12,410 13,205 13,399 Investments 2,801 2,850 3,399 Total Current Assets 2,300 2,643 2,998 Total Current Liabilities (1,521) (1,433) (1,584) Net Working Capital 779 1,210 1,414 Miscellaneous expenditure 29 101 277 Def Tax (assets) (979) 0 0 Total 15,041 17,365 18,489 August 30, 2004 4

Cash Flow Statement Period to FY03 FY04 (Rs mn) Net profit before tax and extraordinary items 275 415 Depreciation 346 389 Interest expense 188 348 Interest income (69) (73) Dividend income (1) (1) Operating profit before working capital changes 738 1,078 Add: changes in working capital (Inc)/Dec in (Inc)/dec in sundry debtors (24) (86) (Inc)/Dec in interst accured (1) 2 (Inc)/dec in inventories (25) (0) (inc)/dec in other current assets (126) (351) Inc/(dec) in sundry creditors 29 97 Inc/(dec) in other current liabilities (117) 54 Net change in working capital (264) (284) Cash from operating activities 474 793 Less: Income tax (120) (133) Inc/(Dec) in Def Tax liability 1,102 83 (Inc)/Dec in Def Tax asset (979) 0 Cash flow before extraordinary item 478 743 Misc expenses (72) (176) Net cash from operating activities 406 567 Cash flows from investing activities (Inc)/Dec in fixed assets (1,141) (583) (Inc)/Dec in Investments (49) (549) Interest received 69 73 Dividends received 1 1 Net cash from investing activities (1,119) (1,058) Cash flows from financing activities Inc/(Dec) in debt 1,370 1,417 Inc/(Dec) in equity/premium 0 (300) Direct add/(red) to reserves (34) (92) Interest expense (188) (348) Dividends (268) (266) Net cash used in financing activities 880 411 Net increase in cash and cash equivalents 167 (80) Cash at start of the year 357 524 Cash at end of the year 524 444 August 30, 2004 5

Ratios Period FY02 FY03 FY04 (12) (12) (12) Per share ratios EPS (Rs) 6.8 3.0 5.4 Div per share 6.0 3.0 3.0 Book value per share 198.4 195.5 188.4 Valuation ratios P/E 33.0 75.9 41.7 P/BV 1.1 1.1 1.2 EV/sales 4.3 4.5 4.2 EV/ PBIT 23.8 37.2 24.6 EV/PBIDT 16.7 21.1 15.8 Profitability ratios OPM (%) 25.7 21.3 26.6 PAT % 9.5 4.0 6.3 ROCE 6.4 5.0 6.8 RONW 3.4 1.5 2.9 Liquidity ratios Current ratio 1.5 1.8 1.9 Debtors days 35.8 37.4 39.2 Inventory days 28.3 30.1 25.9 Creditors days 48.7 50.5 51.3 Leverage ratios Debt / Total equity 0.54 0.76 0.91 Component ratios Raw material 9.9 10.5 9.8 Staff cost 29.1 30.5 28.0 Upkeep and services cost 20.4 22.3 21.5 Other expenditure 29.0 29.3 27.5 Payout ratios Dividend Payout Ratio 91.0 114.7 66.5 Dividend (Rs in mn) 314 157 157 Total dividend (inc div tax) (in mn) 415 268 266 No. of equity shares (in mn) 52.4 52.4 52.4 CMP (Rs) 224 224 224 Market capitalisation (Rs in mn) 11,736 11,736 11,736 Enterprise value (Rs in mn) 16,027 17,230 18,727 Enterprise value per share (Rs/share) 305.9 328.9 357. Published in August 2004. India Infoline Ltd 2003-4. India Infoline Ltd. All rights reserved.regd. Off: 24, Nirlon Complex, Off W E Highway, Goregaon(E) Mumbai-400 063. Tel.: +(91 22)5677 5900 Fax: 2685 0585. This report is for information purposes only and does not construe to be any investment, legal or taxation advice. It is not intended as an offer or solicitation for the purchase and sale of any financial instrument. Any action taken by you on the basis of the information contained herein is your responsibility alone and India Infoline Ltd (hereinafter referred as IIL) and its subsidiaries or its employees or directors, associates will not be liable in any manner for the consequences of such action taken by you. We have exercised due diligence in checking the correctness and authenticity of the information contained herein, but do not represent that it is accurate or complete. IIL or any of its subsidiaries or associates or employees shall not be in any way responsible for any loss or damage that may arise to any person from any inadvertent error in the information contained in this publication. The recipients of this report should rely on their own investigations. IIL and/or its subsidiaries and/or directors, employees or associates may have interests or positions, financial or otherwise in the securities mentioned in this report. August 30, 2004 6