Smruthi Organics Limited BSE Scrip Code: 590046



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Smruthi Organics Limited BSE Scrip Code: 590046 Pharmaceuticals September 21, 2012 Equity Statistics Current Market Price Rs. 218.1 52 Week High / Low Rs. 273.9 / 155 Market Capitalisation Rs. crores 83.2 Free Float Rs. crores 29.7 Dividend Yield % 1.4 One Year Regression Beta Times 0.4 BSE Volumes Trend - Average = 1.65 Thousand 200 175 150 125 100 75 40 in '000s 30 20 10 0 Relative Returns Returns (%) 1M 3M 6M 1Yr Absolute 2% 36% 26% 17% Relative to Sensex -3% 23% 15% 2% Shareholding Pattern 100% Sensex Smruthi Business Summary Smruthi Organics Limited (Smruthi) manufactures Active Pharmaceutical Ingredients (APIs) and intermediates and Specialty Chemicals from its plants in Sholapur, which are certified by United States Food and Drug Administration (US FDA) and European Good Manufacturing Practice (EU-GMP). The major APIs manufactured by the company are Metformin Hydrochloride (used for treatment of type II diabetes), Norfloxacin (for treatment of urinary tract infections) and Amlodipine (an anti hypertensive drug). The major export markets for the company are USA and European Union, which contributed about 22% of the operating revenues in FY12 (Financial year (FY) refers to the period between April 1 and March 31). Smruthi benefits from the presence in the contract manufacturing space. The capacity expansion is carried out by the company for one of its products, Metformin Hydrochloride which is expected to be operational by H1FY13. Smruthi faces competition from Chinese manufacturers which might impact its pricing and profitability. Going ahead, the company plans to expand its contract manufacturing business, and diversify its export markets to Latin America and South East Asia. Smruthi is currently trading at 7.98 times its FY12 EPS and 2.33 times its FY12 adjusted Book Value. Board of directors Person Role Qualification E. Purushotham CMD M.Sc. (Organic Chemistry) E. Swapnil ED B.S (Chemical Engineering), MBA E. Vaishnavi NED B.A. Dr. Nagender Yerram NED (I) M.Sc., Ph.D Dr. K. Rama Swamy NED MD (Physician) J.H. Ranade NED (I) B.Com, LLB, FCS, MBA Source: AR and CARE Research Note: CMD: Chairman and Managing Director, ED: Executive Director, NED: Non Executive Director, I - Independent 50% 0% Sep '11 Dec '11 Mar '12 Jun '12 Promoter DII FII Others 1 Initiative of the BSE Investors Protection Fund

Background Smruthi Organic Limited, manufacturer of Active Pharmaceutical Ingredient (APIs) was founded in 1989 by Mr Eaga Purushotham. The company manufactures API, fine chemicals and specialty chemicals, all in the same plant. The APIs manufactured by Smruthi are used for treatment of urinary tract infection, diabetes, hyper-tension, heart failure etc. Smruthi has two manufacturing plants in Sholapur. During FY11, the company received approval from US-FDA for both its units to manufacture APIs (the first approval for one plant was received in FY07). The company has taken an expansion project for manufacturing of Metformin Hydrochloride, expanding the capacity of production by 3,000MTPA to capitalize on the market demand for the product. Business overview Smruthi derives its revenues from contract manufacturing and self-manufactured product sales. Revenues from contract manufacturing contributed to 68% of total revenues in FY12 (52% in FY11) growing at a higher rate than product sales. The major cost for Smruthi is raw material cost, contributing to 85% of the total expenditure incurred by the company in FY12. Geographically, the domestic market continues to be the key contributor to the operating revenues of Smruthi Organics, with 78% of the total revenues being earned from the Indian market. However, the export market grew at a higher rate (59% in FY12 y-o-y), though on a small base; when compared to the domestic market (23% y-o-y). Strengths and growth drivers US-FDA and EU-GMP approved manufacturing facilities Stable increase in sales with a CAGR of 37.84% during FY08-FY12. Expansion into new geographical areas and incremental sales of Metformin Hydrochloride are expected to contribute to the growth in revenue. Risk and concerns Economic downturn in Europe, key export market for the company Competition from Chinese manufacturers Future strategy and expansion plans Smruthi Organic has its focus on expanding the markets of existing products in the short term to medium term. With expansion in capacity of Metformin Hydrochloride, the company is planning to target new customers. Expansion of export markets to Latin America and South East Asia Industry outlook The Indian Pharmaceutical Industry includes formulations, bulk drugs (APIs) and Contract Research and Manufacturing Services (CRAMS). The Pharmaceutical companies are increasingly looking at outsourcing manufacturing and R&D activities, thereby driving the growth of the CRAMS industry. API manufacturing is the largest contributor to the outsourcing market with 55% share. The pharmaceutical industry is regulated on patents, quality and price. Between FY05 and FY10, the Bulk Drug industry grew at a CAGR (Compounded Annual Growth Rate) of about 15%. The industry has been growing at a fast rate on the back of production of quality products at affordable prices. The export demand of the industry remains intact on account of increasing number of companies looking to outsource production of bulk drugs and higher penetration. The higher number of US-FDA approvals to manufacturing units in India when compared to the other global players gives an advantage to the Indian companies. The Drug Master Filings (DMH) has also been increasing over the period. Government maintains considerable control over the manufacturing of bulk drugs along with some regulations on pricing and other safety aspects. The major competitor for the Indian bulk drug manufacturers are the Chinese companies whose technological advancement enable them to supply bulk drugs at low cost. This affects the margins of the Indian companies. 2 Initiative of the BSE Investors Protection Fund

Peer comparison Year ended March 31, 2012 Income statement (Rs. Crore) Smruthi Anuh Neuland Sequent Total income 206.0 232.2 455.1 343.2 Net sales 206.1 226.1 448.2 332.4 EBITDA 25.8 17.6 46.6 35.5 Ordinary PAT 10.6 12.9 2.0 1.5 Adjusted PAT 10.6 12.2 2.0 (5.0) Per share data (Rs.) Adjusted BVPS 93.8 82.9 137.1 57.8 Diluted EPS 27.3 14.5 3.7 0.7 Growth (Y-o-Y) (%) Growth in total income 31.7 29.4 13.1 13.1 Growth in net sales 29.2 28.1 13.0 19.6 Growth in EBITDA 18.2 3.8 NM NM Growth in adjusted PAT 9.7 3.2 NM NM Growth in EPS* 9.5 4.2 NM NM Profitability ratio (%) EBITDA margin 12.5 7.8 10.4 10.7 Adjusted PAT margin 5.2 5.3 0.4 4.1 Valuation ratios (Times) Price/EPS (P/E) 8.0 10.0 36.1 200.9 Price/Book value (P/BV) 2.3 1.7 1.0 2.4 Enterprise value (EV)/EBITDA 3.6 6.5 2.7 9.9 Note: Anuh - Anuh Pharma Ltd., Neuland: Neuland Laboratories Ltd., Sequent: Sequent Sceintific Ltd. Quarterly financials Quarter ended June 30, 2012 Income statement (Rs. crore) Q1FY13 Q4FY12 Q3FY12 Q2FY12 Q1FY12 Total income 58.7 53.7 52.1 46.5 53.1 Net sales 58.1 53.6 52.1 46.4 52.8 EBITDA 7.0 4.7 7.4 6.2 6.9 Ordinary PAT 4.0 1.4 3.1 2.8 3.4 Adjusted PAT 4.0 1.4 3.1 2.8 3.4 Growth (Q-o-Q) (%) Growth in net sales 8.3 3.0 12.2 (12.2) Profitability ratio (%) EBITDA margin 12.1 8.7 14.3 13.4 13.0 Adjusted PAT margin 6.7 2.6 5.9 5.9 6.4 3 Initiative of the BSE Investors Protection Fund

Financial analysis Smruthi s Revenue from operations has grown at a CAGR of 37.84% from FY08 to FY12, with revenue of Rs.206 cr in FY12. Though the sales registered a growth of 31.7% in FY12 y-o-y, the growth in PAT was 10% y-o-y on account of increased operational expenditure and higher interest costs. EBITDA margin fell by 120 bps in FY12 y-o-y on account of higher proportion of revenue from contract manufacturing. The total debt was Rs.32.3 crore as compared to net worth of Rs35.8 crore The company has paid a dividend of Rs.3 per share for FY12, resulting in a dividend yield of 1.4% at the current market price of Rs.218.1 per share. Annual financial statistics FY08 FY09 FY10 FY11 FY12 Income statement (Rs. crore) Total income 57.1 73.6 130.2 156.5 206.0 Net sales 55.0 73.0 126.5 159.5 206.1 EBITDA 7.6 9.4 15.3 21.8 25.8 Depreciation and amortisation 3.0 3.1 3.8 4.0 4.5 EBIT 4.6 6.3 11.5 17.8 21.2 Interest 3.8 4.6 4.7 4.4 5.4 PBT 2.1 1.9 7.3 13.6 16.1 Ordinary PAT 1.9 1.5 5.6 9.7 10.6 Adjusted PAT 1.9 1.5 5.6 9.7 10.6 Balance sheet (Rs. crore) Adjusted networth 11.7 12.7 17.3 26.3 35.8 Total debt 42.0 42.0 29.8 30.9 32.3 Cash and bank 1.5 1.8 2.3 1.7 2.1 Investments - - - 0.1 0.1 Net fixed assets (incl. CWIP) 24.7 27.2 28.3 32.2 36.8 Net current assets (excl. cash, cash equivalents) 29.7 27.8 18.6 27.7 33.0 Per share data (Rs.) Adjusted BVPS 30.8 33.3 45.2 69.0 93.8 Diluted EPS* 5.0 3.9 14.5 25.0 27.3 DPS 1.8 1.2 2.3 2.5 3.0 Growth (Y-o-Y) (%) Growth in total income 29.0 76.7 20.2 31.7 Growth in net sales 32.7 73.4 26.1 29.2 Growth in EBITDA 23.4 62.9 42.4 18.2 Growth in adjusted PAT NM 272.5 74.8 9.7 Growth in EPS* NM 272.6 71.9 9.5 Key financial ratio EBITDA margin (%) 13.8 12.9 12.1 13.7 12.5 Adjusted PAT margin (%) 3.3 2.0 4.3 6.2 5.2 RoCE (%) 10.5 18.4 25.0 23.4 RoE (%) 12.2 37.1 44.5 34.3 Gross debt - equity (times) 3.6 3.3 1.7 1.2 0.9 Net debt - equity (times) 3.5 3.2 1.6 1.1 0.8 Interest coverage (times) 1.2 1.4 2.4 4.0 3.9 Current ratio (times) 2.9 2.3 1.6 1.8 1.8 Inventory days 199.6 113.6 87.2 65.9 Receivable days 63.8 41.7 45.5 53.7 Financial year (FY) refers to the period from April, 1 to March, 31. 4 Initiative of the BSE Investors Protection Fund

DISCLOSURES Each member of the team involved in the preparation of this grading report, hereby affirms that there exists no conflict of interest that can bias the grading recommendation of the company. This report has been sponsored by the BSE Investors Protection Fund. DISCLAIMER CARE Research, a division of Credit Analysis & REsearch Limited [CARE] has taken utmost care to ensure accuracy and objectivity while developing this report based on information available in public domain or from sources considered reliable. However, neither the accuracy nor completeness of information contained in this report is guaranteed. Opinions expressed herein are our current opinions as on the date of this report. Nothing in this report can be construed as either investment or any other advice or any solicitation, whatsoever. The subscriber / user assumes the entire risk of any use made of this report or data herein. CARE specifically states that it or any of its divisions or employees do not have any financial liabilities whatsoever to the subscribers / users of this report. This report is for personal information only of the authorised recipient in India only. This report or part of it should not be reproduced or redistributed or communicated directly or indirectly in any form to any other person or published or copied for any purpose. PUBLISHED BY CARE Research is an independent research division of CARE Ratings, a full-service rating company. CARE Research is involved in preparing detailed industry research reports with 5-year demand and 2-year profitability outlook on the industry besides providing comprehensive trend analysis and the current state of the industry. CARE Research also offers research that is customized to client requirements. Credit Analysis & REsearch Ltd. (CARE) is a full service rating company that offers a wide range of rating and grading services across sectors. CARE has an unparallel depth of expertise. CARE Ratings methodologies are in line with the best international practices. Head Office: 4th Floor Godrej Coliseum, Off Eastern Express Highway, Somaiya Hospital Road, Sion East, Mumbai 400 022. Tel: +91-22-67543456 Fax: +91-22-67543457 www.careratings.com Regional Offices: New Delhi Kolkata Ahmedabad Bangalore Hyderabad Chennai Pune Published on behalf of The Stock Exchange Investors' Protection Fund First Floor, P J Towers, Dalal Street, Mumbai. Tel: 22721233/34 www.bseindia.com www.careratings.com