August 2010 CRISIL Reaffirms Ratings on Hero Group Entities following Family Arrangement among Munjal Family Members CRISIL had issued an update in May 2010 relating to the proposed family arrangement among members of the Munjal family. The update note indicated that CRISIL would hold discussions with members of the Munjal family to assess the impact of the family arrangement on the ratings of entities in the Hero group, whose debt programmes and bank facilities have been rated by CRISIL. CRISIL has completed its assessment of the ratings on entities in the Hero group, and reaffirmed all ratings as indicated in Table 1. The reaffirmation factors in the contours of the family arrangement, the performance of each group entity, and its business and growth strategies, and management structure. Table 1: Hero Group Entity CRISIL’s Existing Ratings Rating Action Hero Honda Motors Ltd AAA/FAAA/Stable/P1+ Reaffirmed Hero Honda Finlease Limited AA+/FAAA/Stable/P1+ Reaffirmed Rockman Industries Ltd AA-/Stable/P1+ Reaffirmed Hero Cycles Ltd AA/Stable/P1+ Reaffirmed Hero Motors Ltd Reaffirmed Munjal Showa Ltd AA (SO)/Stable (Guaranteed by Hero Cycles Ltd) AA/Stable/P1+ Highway Industries Ltd AA-/Stable/P1+ Reaffirmed Sunbeam Auto Pvt Ltd AA-/Stable/P1+ Reaffirmed Hero Exports BBB+/Stable/P2 Reaffirmed Reaffirmed CRISIL believes that despite the family arrangement, the business profiles of the rated entities remain unchanged. Despite being managed by different family groups, all four rated automobile component companies (i.e. Rockman Industries Ltd, Munjal Showa Ltd, Highway Industries Ltd and Sunbeam Auto Pvt. Ltd.) will remain dependent on Hero Honda Motors Ltd (Hero Honda) for business growth. CRISIL has been assured by the management of the various factions that the commercial arrangements between the groups will continue unchanged. Any change in this stance by any of the four family factions will remain a key rating sensitivity. The financial risk profiles of most entities continue to be healthy. Besides, as part of the family arrangement, management continuity has been ensured in all entities; the financial flexibility of each promoter group remains adequate, though lower than that of the Munjal family as a whole. CRISIL believes that the family arrangement will enhance the flexibility of family members to diversify into new product segments, commence supplies to new customers, and venture into new geographies. CRISIL will continue to monitor the new initiatives of each rated entity, and factor in the impact of such initiatives on the rated entity’s credit risk profile. The rating rationales for each of the rated entities is enclosed. Also are annexed frequently asked questions (FAQs) on the family arrangement. This is a part of CRISIL’s initiative to explain to investors and the lending community, the details of the Munjal family’s arrangement, and its impact on the credit profile of the rated entities. Frequently Asked Questions: Ratings of Hero Group Entities following Family Arrangement among Munjal Family Members What are the key features of the arrangement among members of the Munjal family? • • • • • • • • • • The businesses and assets held by the Munjal family have been realigned among members of the four founding promoters of the Munjal family — Mr. Brij Mohan Lall Munjal, Mr. Satyanand Munjal, Mr. Om Prakash Munjal, and late Mr. Dayanand Munjal (represented by his eldest son, Mr. Vijay Munjal). The family arrangement has been done to avoid any future disputes and maintain peace and harmony amongst the family groups. All cross-holdings have been realigned such that each of the families managing the operations have ownership of the respective entities. The assets have been consolidated in the name of the members/entities of relevant family. Existing management and control structures in various entities have been retained to ensure there is continuity in business as before. All previous formal and informal pacts by family members and their businesses not to compete with each other directly will no longer apply. The employees, suppliers, clients of different entities will remain unchanged. As a part of realignment process under the family arrangement, Hero Cycles Ltd (Hero Cycles) will restructure its cold-rolled (CR) division, to a new company, to be held by the Brij Mohan Lall Munjal group. As a part of the family arrangement, Hero Cycles will also restructure its Mangli unit, where specialty cycles are made, and e-bikes are manufactured from imported kits on behalf of Hero Exports, to a new company, Hero EcoTech Ltd, to be headed by Mr. Vijay Munjal. Of the 29 per cent stake held by the Munjals in Hero Honda through different entities, 26 per cent stake will be held by the Brij Mohan Lall Munjal group, while the various family members may choose to continue to hold or dispose off the remaining approximately 3 per cent held by them or the entities belonging to them How have the companies been distributed among members of the Munjal family? A key feature of the family arrangement includes ensuring that existing businesses continue to operate as before. Family members who were in charge of operations and of managing the different businesses, will continue to do so; accordingly, operating entities in the group have been divided as follows: Mr. Brij Mohan Lall Munjal group (comprising Mr. Brij Mohan Lall Munjal, Mrs. Renu Munjal (wife of eldest son Late Mr Raman Kant Munjal), his sons, Mr. Suman Kant Munjal, Mr. Pawan Munjal, Mr. Sunil Kant Munjal) • Rockman Industries Ltd • Hero Honda Motors Ltd • Hero Honda Finlease Ltd • Arrow Infra Ltd • Hero Corporate Service Ltd • Hero Mindmine Institute Ltd • Hero Management Service Ltd • Easy Bill Ltd • Cold-Rolled (CR) division of Hero Cycles Ltd (To be restructured) The late Mr. Dayanand Munjal group (comprising sons, Mr. Vijay Munjal, Mr. Ashish Munjal and Mr. Ashok Munjal) • Sunbeam Auto Ltd • Munjal Castings • Hero Exports • Hero EcoTech Ltd • Hero Electric • Hero Eco Vehicles (P) Ltd • Munjal Steels Mr. Om Prakash Munjal Group (comprising Mr. Om Prakash Munjal and his son, Mr. Pankaj Munjal) • Hero Cycles Ltd (Cycles – GT Road, and Auto Rim Division, Ludhiana) • Hero Motors Ltd • Munjal Sales Corporation • Hero Global Design Ltd Mr. Satyanand Munjal group (comprising Mr. Satyanand Munjal and his sons, Mr. Yogesh Chander Munjal, Mr. Suresh Chandra Munjal, Mr. Sudhir Munjal, Mr. Umesh Munjal and Mr. Mahesh Munjal) • Munjal Showa Ltd • Shivam Autotech Ltd • Highway Industries Ltd • Majestic Auto Ltd • Munjal Auto Components • Munjal Auto Industries Ltd • Satyam Auto Components Ltd As part of the family arrangement, family members and the various entities have realigned the holding of shares of companies in favour of respective family groups through internal and stock market transactions. What factors drive CRISIL’s reaffirmation of its outstanding ratings on Munjal family owned entities? • • • The business risk profiles of all companies remain unaffected by the family arrangement; also management, employees, suppliers, and clients of all entities remain unchanged. The four family-owned, CRISIL-rated entities in the automotive component space will continue to derive the bulk of their revenues from Hero Honda; large investments have been made by these entities to set up facilities to supply components to Hero Honda, and these entities have established themselves as suppliers of top-quality components. It is in Hero Honda’s interest to ensure that supplies are not disrupted. Despite initiatives to expand customer and geographical spread, most Munjal family owned auto component suppliers will continue to depend on Hero Honda, given its dominant position in the domestic motorcycle industry. Management continuity has been ensured in order that business operations are not disrupted. • • • The financial risk profiles of the various entities have improved over time; CRISIL expects the same to continue. Most rated entities belonging to the Munjal family are unlikely to undertake significant capital spending in the near term; hence their requirements for funds may be met largely from internal accruals. The financial flexibility of members of the Munjal family is adequate; support from respective promoter groups is expected to be forthcoming in the event of financial exigencies in companies belonging to their respective groups. Individual ‘Rating Rationales’ relating to the above companies are enclosed: Rating Rationale Hero Honda Motors Limited Rs.1.25 Billion Cash Credit Limit * AAA/Stable (Reaffirmed) Rs.150.00 Million Non-Convertible Debenture AAA/Stable (Reaffirmed) Programme Fixed Deposit Programme FAAA/Stable (Reaffirmed) Rs.160.00 Million Commercial Paper P1+ (Reaffirmed) Programme Rs.4.00 Billion Letter of Credit Limit ** P1+ (Reaffirmed) *Interchangeable with other fund-based facilities. **Interchangeable with other non-fund-based facilities. CRISIL’s ratings on the debt programmes and bank facilities of Hero Honda Motors Ltd (Hero Honda) continue to reflect Hero Honda’s strong business risk profile, marked by leadership in the motorcycles market in India, and robust financial risk profile, supported by large net worth, negligible debt, and liquid surpluses. The ratings also factor in the restricted growth opportunities for Hero Honda in the export market, and the company’s moderate presence in the economy segment of motorcycles. Hero Honda continues to be the market leader in motorcycles with a market share of 58.5 per cent in 2009-10 (refers to financial year, April 1 to March 31) The company’s strong brand appeal, wide distribution and service network, and technical support from Honda Motor Co Ltd (HMC, rated ‘A+/Stable/A-1’ by Standard & Poor’s) strengthen its longstanding leadership position. Hero Honda’s financial position remains buoyant on the back of its nearly debt-free status, robust cash accruals, and large portfolio of liquid investments (more than Rs.52 billion as on March 31, 2010). The strong financial position allows the company to meet competitive challenges, in terms of pricing and fresh investments. However, the company has only a moderate market share in the ‘economy’ segment of motorcycles. This segment, with its relatively low-priced offerings, remains partially insulated from any slowdown. Also, Hero Honda’s growth in the export markets is restricted by the presence of its technology partner, HMC, in all key markets world-wide. Outlook: Stable CRISIL believes that Hero Honda will retain its market leadership and highly favourable financial risk profile over the medium term. About the Company Hero Honda was jointly promoted by the Ludhiana-based Munjal family and HMC in 1984. The company began production of motorcycles in 1985. At present, the company has three plants: at Dharuhera and Gurgaon (both in Haryana), and at Haridwar (Uttaranchal) with a combined manufacturing capacity of 5.2 million units per annum. Following the recent family arrangement among the Munjals, 26 per cent stake held in Hero Honda by the various Munjal family members, has been transferred to the Brij Mohan Lall Munjal group. As at June 30, 2010, both promoter groups held 26 per cent each in Hero Honda, banks, financial institutions and mutual funds held 37 per cent and the balance was spread among the general public, bodies corporate etc. For 2009-10, Hero Honda reported a profit after tax (PAT) of Rs.22.32 billion (Rs.12.81 billion in the previous year) on net sales of Rs.157.58 billion (Rs.123.19 billion). Rating Rationale Hero Honda Finlease Limited Rs.920 Million Long-Term Bank Facility Rs.50 Million Non-Convertible Debenture Programme Fixed Deposit Programme Rs.1250 Million Short-Term Debt Programme Rs.1500 Million Short-Term Bank Facility AA+/Stable (Reaffirmed) AA+/Stable (Reaffirmed) FAAA/Stable (Reaffirmed) P1+ (Reaffirmed) P1+ (Reaffirmed) CRISIL’s ratings on the bank facilities and debt instruments of Hero Honda Finlease Ltd (HHFL) continue to reflect the strong support HHFL receives from Hero Honda Motors Ltd (HHML, rated ‘AAA/FAAA/Stable/P1+’ by CRISIL) in particular. The ratings also continue to factor in HHFL’s healthy asset quality, and comfortable capitalisation. These rating strengths are partially offset by HHFL’s significant dependence on HHML for revenues, and its limited size and growth prospects. HHFL receives operational, financial, and management support (including senior management) from HHML. HHFL and HHML have five common directors. HHML also provides financial support to HHFL through inter-corporate deposits (ICDs); as on March 31, 2010, HHFL had access to ICDs of up to Rs.1.25 billion from HHML. On the operational front, HHML identifies dealers, vendors, and vendors’ suppliers for financing by HHFL. HHFL’s asset quality is healthy; as on March 31, 2010, the company did not have any nonperforming assets (NPAs) in its loan book. HHFL is also comfortably capitalised, reflected in its Tier I capital adequacy ratio of 30.3 per cent of risk-weighted assets as on March 31, 2010. The company operated at a moderate gearing in 2009-10 (refers to financial year, April 1 to March 31); as on March 31, 2010, it had a gearing of around 3.5 times. However, HHFL remains heavily dependent on HHML for revenues. HHFL lends to entities that form a part of HHML’s supply chain. The performance of these entities is directly linked to HHML’s performance. In addition, HHFL’s asset base, of Rs.2.93 billion as on March 31, 2010, is small. At present, the entire business of HHFL comes from HHML and its related entities, and HHFL does not intend to pursue direct retail lending or finance other asset classes. This restricts its growth prospects. Outlook: Stable CRISIL believes that HHFL will continue to benefit from operational, financial, and managerial support, from HHML. The outlook may be revised to ‘Positive’ in case of increase in HHFL’s importance to HHML. Conversely, the outlook could be revised to ‘Negative’ in case of a decline in the support that HHFL receives from HHML. An adverse change in the ownership structure of HHFL, or, in CRISIL’s view, deterioration in HHML’s credit risk profile, could also lead to a revision in the outlook to ‘Negative’. About the Company HHFL finances HHML’s dealers, vendors, vendors’ suppliers, and associates through hire-purchase financing, leasing, loans, and bill discounting. HHML, its associate companies, and members of the Munjal family hold a 64.8 per cent equity stake in HHFL, while HHML’s dealers, employees, and associates hold the remainder. Following the recent family arrangement among the Munjal Family (promoters of the Hero group), HHFL will continue to be managed by Mrs. Renu Munjal, and will be part of the Hero group led by Mr. Brij Mohan Lall Munjal. HHFL reported a profit after tax (PAT) of Rs.156 million on a total income of Rs.475 million for 2009-10, against a PAT of Rs.114 million on a total income of Rs.452 million for 2008-09. Rating Rationale Rockman Industries Limited Rs.610.0 Million Long-Term Loans Rs.300.0 Million Cash Credit Rs.250.0 Million Buyer’s Credit Rs.150.0 Million Letter of Credit* * Interchangeable with bank guarantee. AA-/Stable (Reaffirmed) AA-/Stable (Reaffirmed) P1+ (Reaffirmed) P1+ (Reaffirmed) CRISIL’s ratings on the bank facilities of Rockman Industries Ltd (Rockman) continue to reflect the company’s healthy operating capabilities and its adequate and improving financial risk profile. The ratings also continue to be driven by the support provided to Rockman by the Hero group, and the strong business linkages with the group’s flagship, Hero Honda Motors Ltd (Hero Honda; rated ‘AAA/FAAA/Stable/P1+’ by CRISIL), India’s largest motorcycle manufacturer with nearly 54 per cent share (as on June 30, 2010) in the domestic market. These rating strengths are partially offset by the limited segmental, customer, and geographical diversity in Rockman’s revenues. Outlook: Stable CRISIL believes that Rockman’s credit profile will continue to benefit from steady offtake by Hero Honda, and addition of new products to its portfolio. The outlook could be revised to ‘Negative’ in case of deterioration in financial risk profile on account of a slowdown in revenue growth or significant debt-funded capital expenditure. Conversely, better than expected revenue growth and profitability, could result in the outlook being revised to ‘Positive’. About the Company Established in 1961 as a partnership firm, Rockman initially manufactured and supplied components and chains to the bicycle sector. In 1999, it diversified into the manufacture of high-pressure aluminium die-cast components and automotive chains for Hero Honda. Having exited the bicycle chains and components business in November 2005, it now manufactures only auto components. The company has a manufacturing facility at Ludhiana, and machining assembly and painting units at Delhi and Gurgaon. In 2008-09 (refers to financial year, April 1 to March 31), it commissioned a greenfield manufacturing facility at Haridwar for catering to the requirements of Hero Honda, besides supplying to Munjal Showa Ltd (Munjal Showa rated ‘AA/Stable/P1+’ by CRISIL) and Autofit (P) Ltd. Following the recent family arrangement among the Munjal Family (promoters of the Hero group), Rockman will continue to be managed by Mr. Suman Kant Munjal, and will be part of the Hero group led by Mr. Brij Mohan Lall Munjal. For 2009-10, Rockman reported a profit before tax of Rs.573.3 million (net profit of Rs.115.1 million in 2008-09) on net revenues of Rs.6.5 billion (Rs.3.7 billion). Rating Rationale Hero Cycles Limited Rs.800 Million Cash Credit Limits Rs.800 Million Letter of Credit Limits* Rs.800 Million Short-Term Debt Programme *Interchangeable with bank guarantees. AA/Stable (Reaffirmed) P1+ (Reaffirmed) P1+ (Reaffirmed) CRISIL’s ratings on Hero Cycles Ltd’s (Hero Cycles’) debt programme and bank facilities continue to reflect the steady performance of Hero Cycles’ bicycle business, supported by its market leadership in India, and its strong financial risk profile. The ratings also factor in Hero Cycles’ large liquid surplus of about Rs.3.0 billion as on March 31, 2010. These rating strengths are partially offset by the moderate susceptibility of Hero Cycles’ operating profitability to volatility in input prices, and the company’s significant exposure to group company, Hero Motors Ltd (Hero Motors; rated ‘AA(so)/Stable’ by CRISIL), which is not expected to yield significant returns over the medium term. Following a recent family arrangement among the Munjals (the promoters of the Hero group), Hero Cycles is now part of the Om Prakash Munjal group, which also includes Hero Motors, and Munjal Sales Corporation. Mr. Om Prakash Munjal’s brothers and their sons have stepped down from the board of Hero Cycles. Besides, the low-profit-generating cold-rolled (CR) division, which was tempering the overall profitability of Hero Cycles, is now being transferred to a new company belonging to the Brij Mohan Lall Munjal group. In addition, the Mangli unit of Hero Cycles, where the company manufactures specialty bicycles and e-bikes, will also be hived off to a newly formed company, which will be part of Dayanand Munjal group. Also, Hero Cycles has transferred its ownership in Munjal group companies (barring Hero Motors), to the members of the Munjal family, including its 8-per-cent ownership in Hero Honda Motors Ltd (HHML; rated ‘AAA/FAAA/Stable/P1+’). CRISIL believes that the aforementioned restructuring of business divisions will impact Hero Cycles’ revenues in 2010-11 (refers to the financial year, April 1 to March 31). However, Hero Cycles’ overall profitability will improve as its low-margin CR division will be hived off. Also, a large part of the debt on its balance sheet, which pertained to the CR division, will move to the new company, thereby lowering Hero Cycles’ gearing and strengthening its debt protection metrics. On the other hand, Hero Cycles will no longer benefit from the steady cash flows generated from its 8-per-cent ownership in HHML; the impact of this will be partially offset by the treasury income which will be generated from Hero Cycles’ large liquid surpluses. Hero Cycles is the leader in both the standard and special bicycle markets in India, with an overall market share of about 40 per cent. A nationwide distribution network and the strategic location of its plants near vendors support its operations, and permits competitive pricing of its bicycles. The bicycle division registered a healthy growth in revenues in 2009-10, supported by a strong focus on special bicycles and improvement in realisations. Hero Cycles’ financial risk profile remains healthy, supported by a comfortable capital structure and strong debt protection metrics. Hero Cycles’ financial flexibility is supported by its large liquid surplus, invested largely in mutual funds. However, Hero Cycles’ operating profitability, which improved to over 10.9 per cent in 2009-10 from 7.7 per cent in 2008-09, remains moderately vulnerable to movements in prices of iron and steel, the key inputs involved in the manufacture of bicycles. Also, Hero Cycles’ support to weak group associate, Hero Motors, in which it holds about 40 per cent stake, remained high, at around Rs.2.4 billion as on June 30, 2010. Hero Motors has reported losses for the past three years, and is not expected to break-even at the net level in the medium term, resulting in negligible returns for Hero Cycles, and also tempering its return on capital employed. Outlook: Stable CRISIL believes that Hero Cycles’ business and financial risk profiles will benefit from the proposed transfer of the low-margin and working-capital-intensive CR division. Hero Cycles’ liquidity is likely to remain robust, supported by steady cash flows from the bicycle business and sizeable investments in mutual funds, which will also help offset the impact of Hero Cycles’ exposure to the loss-making Hero Motors. The outlook may be revised to ‘Positive’ if Hero Cycles gradually reduces its exposure to Hero Motors, and maintains strong business performance. Conversely, more-than-expected support provided to Hero Motors or significant deterioration in business performance may lead to a revision in the outlook to ‘Negative’. About the Company Incorporated in 1956, Hero Cycles is the largest cycle manufacturer in the world. Hero Cycles has a manufacturing capacity of 5.5 million bicycles per year, with facilities at Ludhiana (Punjab). It also manufacturers automotive rims and components. The company is closely held by the Om Prakash Munjal family. For 2009-10, Hero Cycles reported a profit after tax of Rs.3.0 billion (Rs.0.58 billion for 2008-09) on net revenues of Rs.17.0 billion (Rs.14.9 billion). Rating Rationale Hero Motors Limited Rs.400 Million Non Convertible Debenture Issue* AA (so)/Stable (Reaffirmed) Rs.100 Million Non Convertible Debenture Issue* AA (so)/Stable (Reaffirmed) *Backed by unconditional and irrevocable corporate guarantees from Hero Cycles Ltd CRISIL’s rating on Hero Motors Ltd’s (Hero Motors’) non-convertible debenture issues continues reflect the unconditional and irrevocable guarantees that Hero Motors has received for its aforementioned debt programmes from its group company, Hero Cycles Ltd (Hero Cycles, rated ‘AA/Stable/P1+’ by CRISIL). The guarantees cover the principal and interest obligations on the aforementioned debenture programmes. The ratings are supported by a payment mechanism to ensure the timely fulfilment of the debt obligations on the rated instruments. Thus, the ratings also reflect the credit strength of the guarantor, Hero Cycles. For arriving at its rating, CRISIL has combined the business and financial risk profiles of Hero Motors and its 66.67 per cent subsidiary, Munjal Kiriu Industries Pvt Ltd (Munjal Kiriu). Outlook: Stable The rating outlook on Hero Motors is based on CRISIL’s rating on the guarantor, Hero Cycles. About the Company Hero Motors, incorporated in 1998, is part of the O P Munjal group, whose flagship company is Hero Cycles. Hero Motors supplies automotive components to India’s largest motorcycle manufacturer, Hero Honda Motors Ltd (rated ‘AAA/FAAA/Stable/P1+’), and exports engine components to Bombardier Rotax, Austria. Hero Cycles owns nearly 41 per cent of Hero Motors. During 2007-08 (refers to financial year, April 1 to March 31), Hero Motors signed a joint venture (JV) and technical collaboration agreement with Sumitomo Corporation, and Kiriu Corporation, Japan (Kiriu). In the same year, Hero Motors sold 33.4 per cent stake in its ferrous casting unit at Manesar to Sumitomo Corporation and Kiriu. The JV, Munjal Kiriu, manufactures automotive components, particularly disc brakes, drums, and knuckles. In August 2008, Hero Motors acquired an assembly facility in Halol, Gujarat, from Delphi Corporation for making chassis systems (rear axles assembly and front corner modules) for General Motors India Ltd. Hero Motors set up another unit for chassis assembly in Talegaon, Maharashtra, and hived off its entire chassis system division into a separate company, Hero Motors Chassis Systems Pvt Ltd (HMCSPL), in 2008-09. In February 2010, Hero Motors entered into a JV with ZF India Pvt Ltd, wherein 50 per cent stake in HMCSPL was transferred to ZF India Pvt Ltd, after which HMCSPL was renamed ZF Hero Chassis Systems Pvt Ltd. For 2009-10, Hero Motors (consolidated with Munjal Kiriu) reported a net loss of Rs.175.80 million (Rs.275.40 million for the previous year) on net sales of Rs.2.81 billion (Rs.2.19 billion). Rating Rationale Munjal Showa Limited Rs.667.6 Million (JPY1754.5 Million) LongAA/Stable (Reaffirmed) Term Loans Rs.21.9 Million (JPY42.9 Million) Long-Term AA/Stable (Withdrawn) Buyers Credit Rs.150.0 Million Cash Credit * AA/Stable (Reaffirmed) Rs.470.0 Million Letter of Credit ** P1+ (Reaffirmed) Rs.22.5 Million Bank Guarantee P1+ (Reaffirmed) Rs.60.0 Million Commercial Paper Programme P1+ (Reaffirmed) *Interchangeable with bank overdraft. **Interchangeable with short-term loan up to Rs.50 million. CRISIL’s ratings on Munjal Showa Ltd’s (Munjal Showa’s) commercial paper programme and bank facilities continue to reflect the company’s healthy operating efficiencies, its continuing business linkages with Hero Honda Motors Ltd (HHML, rated ‘AAA/FAAA/Stable/P1+’ by CRISIL), and its comfortable financial risk profile. These rating strengths are partially offset by the company’s limited segment and geographic diversification, which leads to low bargaining power with, and pricing pressure from, original equipment manufacturers. CRISIL has also withdrawn its rating on Munjal Showa’s long-term buyer’s credit facility as the same has been completely repaid. Outlook: Stable CRISIL believes that Munjal Showa will maintain its comfortable business and financial risk profiles over the medium term. The outlook may be revised to ‘Positive’ if the company further diversifies its customer profile, and maintains its financial risk profile. Conversely, the outlook may be revised to ‘Negative’ in case of sluggish revenue growth, decline in profitability or higher-than-anticipated debtfunded capital expenditure, impacting the company’s overall credit risk profile. About the Company Munjal Showa was promoted by the erstwhile Hero group in 1987, in technical and financial collaboration with Showa Corporation of Japan. Following the family arrangement among the Munjals, Munjal Showa will continue to be managed by Mr. Yogesh Munjal, representing the Satyanand Munjal group. Presently, the holding company of Mr. Yogesh Munjal and Showa Corporation have equity holdings of 39 per cent and 26 per cent, respectively, in Munjal Showa, while public shareholding and institutional holdings are about 22 per cent and 13 per cent, respectively. There is no impact on Munjal Showa’s business operations and its supply arrangement with HHML, following the family arrangement among the Munjals. Munjal Showa manufactures front forks and shock absorbers for two-wheelers, and struts and window balancers for four-wheelers. HHML, India’s largest two-wheeler manufacturer, accounted for about 77 per cent of the company’s revenues in 2009-10 (refers to financial year, April 1 to March 31), with the remainder coming from Maruti Suzuki India Ltd (‘AAA/Stable/P1+’), Honda Motorcycle & Scooter India (Pvt) Ltd, and Honda SIEL Cars India Ltd. Munjal Showa reported a net profit of Rs.246.1 million on net revenues of Rs.9.9 billion in 2009-10, compared with a net profit of Rs.206.9 million on net revenues of Rs.8.3 billion in 2008-09. Rating Rationale Highway Industries Ltd Rs.298.9 Million Long-Term Loan* Rs.36.7 Million Long-Term Loans Rs.150.0 Million Cash Credit Rs.7.5 Million Bank Guarantee AA-/Stable (Reaffirmed) AA-/Stable (Withdrawn) AA-/Stable (Reaffirmed) P1+ (Reaffirmed) CRISIL’s ratings on the bank loan facilities of Highway Industries Ltd (HIL) continue to reflect the company’s healthy operating efficiencies, its continuing business linkages with Hero Honda Motors Ltd (HHML, rated ‘AAA/FAAA/Stable/P1+’ by CRISIL), and its comfortable financial risk profile. These rating strengths are partially offset by HIL’s exposure to pricing pressures from original equipment manufacturers (OEMs), and the limited customer and segmental diversification in its revenue profile. CRISIL has also withdrawn its rating on the company’s Rs 36.7 million long-term loans as the same has been completely repaid. Outlook: Stable CRISIL expects HIL to diversify its business risk profile through increased focus on exports, even as demand from HHML is expected to remain steady. The company is also expected to maintain its comfortable financial risk profile over the medium term, supported by steady cash generation and moderate capital spending. Higher-than-anticipated debt-funded capital or a steep decline in business levels and operating profitability could result in the outlook being revised to ‘Negative’. Conversely, the outlook could be revised to ‘Positive’ if HIL reports higher-than-expected growth in business, including through higher exports, strengthening its financial risk profile significantly. About the Company HIL was set up in 1971 by the Munjals of the erstwhile Hero group to manufacture free-wheels for bicycles manufactured by Hero Cycles Ltd (rated ‘AA/Stable/P1+’). Subsequently, the company also set up a unit in Ludhiana to manufacture special purpose machines for the erstwhile Hero group companies. In 1986, HIL set up a unit at Gurgaon to manufacture aluminium die-cast components to meet the requirements of HHML. However, HIL ran its Gurgaon and Ludhiana units as separate divisions. In the interest of operational and management convenience, HIL demerged its Gurgaon unit in April 1999 into a new company, Sunbeam Auto Pvt. Ltd (rated ‘AA-/Stable/P1+’). Subsequently, HIL commenced supply of crankshafts, connecting rods, and kick-starters to HHML. It also supplies cold and hot forgings, machining, and sub assemblies for two- and three-wheelers. At present, HIL has three units in Ludhiana. Its major customer is HHML, which contributed 95 per cent to its revenues in 2009-10 (refers to financial year, April 1 to March 31). Following the recent family arrangement among the Munjals, HIL will continue to be managed by Mr. Umesh Munjal, representing the Satyanand Munjal group. Presently, Mr Umesh Munjal holds the entire equity in HIL through UM holdings, an investment company. CRISIL expects HIL’s business operations and its supply arrangement with HHML, to remain as earlier, when Sunbeam was part of the larger Hero group. For 2009-10, HIL reported a profit after tax (PAT) of Rs.67.3 million (Rs.75.3 million in the previous year), on net sales of Rs.1.29 billion (Rs.1.13 billion). Rating Rationale Sunbeam Auto Pvt. Ltd Rs.350 Million Cash Credit * Rs.220 Million Bank Guarantee** Rs.350 Million Short-Term Debt Programme AA-/Stable (Reaffirmed) P1+ ( Reaffirmed) P1+ ( Reaffirmed) *Interchangeable with packing credit foreign currency loan; **Interchangeable with letter of credit. CRISIL’s ratings on Sunbeam Auto Pvt Ltd’s (Sunbeam’s) debt programme and bank facilities continue to reflect the company’s healthy market position in the domestic aluminium die-cast component (ADCC) business, derived from its continuing business relationship with India’s leading two-wheeler manufacturer, Hero Honda Motors Ltd (HHML, rated ‘AAA/FAAA/Stable/P1+’ by CRISIL), and its comfortable financial risk profile. These rating strengths are partially offset by Sunbeam’s exposure to the risks related to customer and segmental concentration in its revenue profile, and pricing pressure from original equipment manufacturers (OEMs). Outlook: Stable CRISIL believes that Sunbeam will maintain its business risk profile because of its association with HHML, which is expected to continue to post healthy revenue growth over the medium term, and Sunbeam’s initiatives to diversify its customer base. The outlook may be revised to ‘Positive’ in case of higher-than-expected improvement in Sunbeam’s business levels and profitability. Conversely, the outlook may be revised to ‘Negative’ in case of lower-than-anticipated off-take and profitability, impacting the company’s key debt protection metrics and gearing levels. About the Company Sunbeam was incorporated as a subsidiary of Highway Industries Ltd (rated ‘AA-/Stable/P1+’), part of the erstwhile Hero group. Following the recent family arrangement among the Munjals, Sunbeam will continue to be managed by Mr. Ashok Munjal, representing the Dayanand Munjal group. Presently, Mr Ashok Munjal and his wife, Mrs Neelam Munjal, hold the entire equity in Sunbeam through Munjal Holdings, an investment company of Mr. Ashok Munjal. Even post the family arrangement, CRISIL expects Sunbeam’s business operations and its supply arrangement with HHML, to remain as earlier, when Sunbeam was part of the larger Hero group. Sunbeam’s manufacturing facilities in Gurgaon were set up in 1986 to meet HHML’s ADCC requirements. The plant has a casting capacity of 41,555 tonnes per annum and is located close to HHML’s Gurgaon and Dharuhera (Haryana) plants, and Maruti Suzuki India Ltd’s (MSIL’s, ‘AAA/Stable/P1+’) Gurgaon plant. Sunbeam is the principal supplier of ADCCs to HHML and presently supplies a major portion of HHML’s requirements of crank cases, cylinder heads, brake levers, clutch levers, cylinder case covers, grips, and holders. Rico Auto Industries Ltd (Rico) and Rockman Industries Ltd (Rockman; ‘AA-/Stable/P1+’), another Hero group company, are the other principal suppliers to HHML. Sunbeam, Rico and Rockman supply about one-third each of HHML’s ADCC requirements. HHML sources a major portion of its ADCC requirements of Haridwar plant (commissioned in April 2008) largely from Rockman. Increasing supplies by Rockman has been tempering Sunbeam as well as Rico’s revenue growth. To counter this, Sunbeam is attempting to increase focus on the export markets and increase the number of components supplied to the Dharuhera and Gurgaon facilities of HHML. Sunbeam also has a technical tie-up with Honda Foundry, Japan, to manufacture pistons for HHML. For 2009-10 (refers to financial year, April 1 to March 31), Sunbeam reported a profit after tax of Rs.129.6 million (Rs.66.1 million in the previous year) on net sales of Rs.7.49 billion (Rs.7.80 billion). Rating Rationale Hero Exports Rs.160 Million Cash Credit Limit BBB+/Stable (Reaffirmed) Rs.45 Million Proposed Long-Term bank loan BBB+/Stable (Reaffirmed) facility Rs.655 Million Export packing Credit^ P2 (Reaffirmed) Rs.150 Million Bill Discounting facility P2 (Reaffirmed) Rs.160 Million Letter of Credit* P2 (Reaffirmed) Rs.10 Million Bank Guarantee P2 (Reaffirmed) *Interchangeable with bank guarantee of upto Rs.10 million ^Interchangeable with bill discounting facility of Rs.150 million and letter of credit facility of Rs.100 million CRISIL ratings on the bank facilities of Hero Exports continue to reflect Hero Exports’ moderate business risk profile, marked by strong business linkages with Hero Cycles Ltd (Hero Cycles, rated ‘AA/Stable/P1+‘by CRISIL) and average but improving financial risk profile. These rating strengths are partially offset by intense competition Hero Exports faces from Chinese players and its vulnerability to volatility in foreign exchange rates. Outlook: Stable CRISIL believes that Hero Exports’ revenues and profitability will improve gradually, supported by the increase in its order book and better penetration of e-bikes. Hero Exports’ financial risk profile has benefited from the recent equity infusion from its promoters and is likely to improve further because of expected improvement in profitability and reduction in derivative-related losses. The outlook may be revised to ‘Positive’ if Hero Exports’ revenues and profitability improve more than expected. Conversely, the outlook may be revised to ‘Negative’ in case of sluggish profitability, and if the firm undertakes larger-than-expected debt-funded capital expenditure programme. About the Firm Hero Exports was set up in 1993 as a partnership firm, by the Munjal brothers of the Hero group, as the export arm of Hero Cycles. Following the recent business re-arrangement among the Munjals, Hero Exports will continue to be managed by Mr. Vijay Munjal, representing the Dayanand Munjal group. Presently, Hero Exports has three partners, Mr Vijay Munjal and his sons, Mr. Naveen Munjal and Mr. Gaurav Munjal. Hero Exports will continue to be the export arm of Hero Cycles. Apart from exporting bicycles and bicycle components and spares procured from Hero Cycles, the firm also manufactures battery-operated bikes and medical equipment. For 2009-10 (refers to financial year, April 1 to March 31), the firm reported a net loss of Rs.97.1 million on net sales of Rs.1.5 billion, against a net loss of Rs.195.9 million on net sales of Rs.2.1 billion for the previous year. Disclaimer CRISIL has taken due care and caution in preparing this report. Information has been obtained by CRISIL from sources which it considers reliable. 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