15 April 2015
Update | Sector: Healthcare
Lupin
BSE Sensex
28,800
S&P CNX
8,750
CMP: INR1,948
TP: INR2,275 (+17%)
Buy
Generic competition to Suprax – expect 2-3% EPS hit
Earnings impact could be limited on likely cost savings, lifecycle management
Stock Info
Bloomberg
Equity Shares (m)
M.Cap.(INR b)/(USD b)
52-Week Range (INR)
1, 6, 12 Rel. Per (%)
Avg Val(INRm)/Vol‘000
Free float (%)
LPC IN
449.0
874.7/14.0
2,112/904
3/38/76
946/672
53.4
n
Financial Snapshot (INR billion)
Y/E Mar
2015E 2016E 2017E
Sales
129.5 154.5 182.0
EBITDA
Adj. PAT
Adj. EPS (INR)
EPS Gr. (%)
BV/Sh. (INR)
RoE (%)
RoCE (%)
P/E (x)
P/BV (x)
36.3
24.0
53.6
38.3
30.1
41.7
36.4
9.7
46.8
29.9
66.7
24.5
28.9
40.5
29.2
7.5
56.4
36.9
82.2
23.3
27.8
38.9
23.7
5.9
n
n
n
Aurobindo Pharma (ARBP) received USFDA approval to launch the generic version
of Lupin’s (LPC) brand Suprax (100mg/5ml; 200mg/5ml suspension), implying
maiden generic competition for LPC’s flagship brand in the US (~90% of US
branded sales).
Suprax suspension accounts for ~2% of overall revenue and 4-5% of profit for LPC,
substantially reduced over the last five years due to effective life cycle
management (launch of other dosage forms etc).
We believe the net earnings hit to LPC’s FY16E/17E EPS would be limited to 2-3%
due to (a) likely retention of market share through authorized generic and (b)
potential cost savings on rationalization of field force (120 currently). We do not
revise the EPS estimates pending clarity on company’s strategy.
Strong earnings trajectory will aid valuation, while potential M&A could be a
medium term catalyst. Reiterate Buy.
ARBP to launch generic version of Suprax (suspension form)
Suprax (suspension) accounts for 65% of LPC’s US brand sales (~USD55m) and
garnered 75%+ of prescription (TRx) share of Suprax franchise. Launch of new
dosage forms like chewables, capsules, tablets etc have reduced the share of
suspension form considerably over the last four years. We expect limited
competition (apart from ARBP) in this product in other forms to help LPC
effectively manage the product lifecycle and retain some value in the product.
201.6 259.4 331.9
Shareholding Pattern (%)
As on
Promoter
DII
FII
Others
Dec-14 Sep-14 Dec-13
46.7
10.7
31.8
10.8
46.7
11.0
31.8
10.6
46.8
11.3
31.9
10.0
Cost savings, authorized generic strategy could limit earnings hit
We expect a potential hit of 2-3% on LPC’s annualized EPS, much lower than
the apparent impact of Suprax suspension generic launch. This is likely as LPC
can introduce an authorized generic player to compete with ARBP and retain
large part of TRx share (as in the case of Antara). There exists scope for cost
savings through scale-down of field force in US branded business from ~120
currently, as majority of them are focused on pediatrics (Suprax). We believe
this event would also provide flexibility to LPC to add specialist field force
based on the segments it intends to focus on (respiratory, dermatology etc).
Notes:
FII incl. depository receipts
Stock Performance (1-year)
Lupin
Sensex - Rebased
US generic pipeline could surprise, restricting earnings downgrades
Over the next four to six quarters, LPC is likely to see accelerated pace of US
launches (nine so far in FY15) from its deep US pipeline of 95 ANDAs pending
approval (203 ANDAs filed). Potential near-term launches like gNexium,
gWelchol can surprise positively, thus compensating for Suprax loss.
2,200
1,850
1,500
1,150
800
Strong EPS acceleration to aid valuation multiples
We expect the premium valuations to sustain (29.2x FY16E and 23.7x FY17E on
the back of (a) 24% EPS CAGR, (b) high return ratio (RoE) and (c) strong
balance sheet. Potential M&A in US brands/RoW market could be a catalyst.
Arvind Bothra
(Arvind.Bothra@MotilalOswal.com); +91 22 3982 5584
Amey Chalke
(Amey.Chalke@MotilalOswal.com); +91 22 3982 5423
Investors are advised to refer through disclosures made at the end of the Research Report.
Motilal Oswal research is available on
www.motilaloswal.com/Institutional-Equities,
Bloomberg, Thomson Reuters, Factset and S&P Capital.

Lupin
Exhibit 1: Branded business (US) share in total sales
US brand sales (USD m)
13
11
Branded biz (% of total sales)
10
8
5
133
Mar-10
143
Mar-11
145
Mar-12
87
Mar-13
82
Mar-14
4
95
Mar-15
Exhibit 2: Overdependence on Suprax franchise
Suprax franchise (% of branded biz.)
100
80
60
40
20
-
Mar-10 Mar-11 Mar-12 Mar-13 Mar-14 Mar-15
Source: IMS, MOSL
70
76
74
85
92
93
Source: IMS, MOSL
Exhibit 3: Suprax suspension share reduced after
introduction of newer versions (chewable & capsules)
Suprax Susp. (% of Suprax franchise)
80
60
40
20
-
Mar-10 Mar-11 Mar-12 Mar-13 Mar-14 Feb-15
73
66
62
60
57
58
the
Exhibit 4: Suprax susp. contributes only 2% to overall sales
Suprax Susp. (% of total sales)
8
6
4
2
-
Mar-10 Mar-11 Mar-12 Mar-13 Mar-14 Mar-15
Source: IMS, MOSL
7
5
4
4
3
2
Source: IMS, MOSL
Exhibit 5: Suprax franchise split (%) - Rx
Capsules 400mg
Tablets 400mg
100%
80%
60%
40%
20%
0%
Mar-10
Mar-11
Mar-12
Mar-13
Mar-14
Mar-15
Chewable
Suspension
Exhibit 6: Suprax franchise split (%) – sales
Capsules 400mg
Tablets 400mg
100%
80%
60%
40%
20%
0%
Mar-10
Mar-11
Mar-12
Mar-13
Mar-14
Mar-15
Chewable
Suspension
Source: IMS, MOSL
Source: IMS, MOSL
15 April 2015
2

Lupin
Exhibit 7: LPC’s brand franchise in US market
Brands
Antara (43mg, 130mg)
Antara (30mg, 90mg)
Suprax Susp. (100mg/5ml,
200mg/5ml)
Suprax (other forms)
Alinia
Locoid lotion
Inspira chamber
Molecule
Fenofibrate
Fenofibrate
Cefixime
Cefixime
Nitazoxanide
Hydrocortison
e butyrate
Inhaler device
C
Indication
Lipid control
Lipid control
Pediatric antibiotic
Pediatric antibiotic
Anti diarrhea
Topical corticosteroid
Anti-asthama
Comment
Acquired in FY10(from Oscient), faced generic
competition from Mylan
LPC launched newer forms in Oct-13
Acquired in FY03 from Wyeth; facing generic
competition from Aurobindo.
LPC launched newer forms in FY11-12.
In-licensed from Romark in FY14
In-licensed from Onset Dermatologics in FY14
In-licensed from InspiRX in Feb 15
Source: Company, MOSL
15 April 2015
3

Lupin
Valuation and view
Lupin has consistently re-rated over the last five years following constant
earnings performance, improvement in balance sheet health and return
ratios. We believe that it is likely to remain at the higher end of its P/E band
as we remain convinced on its execution ability, driving further earnings
upgrades.
We value Lupin at 27x FY17E EPS, at par with SUNP (one-year forward P/E)
and at 10% premium to other large cap peers, which is justified noting:
n
n
n
Superior earnings growth of 28% (v/s 22% for large peers)
Sector leading return ratios (FY15E: RoE of 28%, RoCE of 41%)
Strong balance sheet (net cash surplus of INR2b)
Key catalysts to drive stock performance over the medium term are:
n
Potential M&A to expand reach in RoW markets (Eastern Europe, Latam).
n
Rebuilding of US branded business, with scale-up of new brands Alinia and
Locoid as well as product extensions for Suprax (lifecycle management).
n
Niche US generic launches like gWelchol, gNexium, gGlumetza etc in the next
four to six quarters.
We believe that the following factors pose risk to our assumptions:
n
Regulatory delays affecting key US launches.
n
Slower-than-expected turnaround of Japan business (I’rom acquisition), delaying
margin improvement.
Exhibit 8: Lupin PE (x)
37.0
25.0
13.0
1.0
PE (x)
Median(x)
Peak(x)
Min(x)
Avg(x)
31.8
31.8
160
80
13.6
0
7.0
-80
Exhibit 9: Lupin PE Relative to Sensex PE (%)
Lupin PE Relative to Sensex PE (%)
LPA (%)
91.6
18.2
17.8
Source: Company, MOSL
Source: Company, MOSL
15 April 2015
4

Lupin
Financials and valuations
Income Statement
Y/E March
Net Sales
Change (%)
EBITDA
Margin (%)
Depreciation
EBIT
Int. and Finance Charges
Other Income - Rec.
PBT before EO item
EO Expense/(Income)
PBT after EO item
Tax
Tax Rate (%)
Less: Minority Interest
Reported PAT
PAT Adj for EO items
Change (%)
Margin (%)
2010
47,736
26.4
8,867
18.6
1,239
7,628
385
1,114
8,356
0
8,356
1,360
16.3
112
6,885
6,885
36.3
14.4
2011
56,478
18.3
10,068
17.8
1,712
8,356
345
1,934
9,944
0
9,944
1,149
11.6
148
8,646
8,646
25.6
15.3
2012
68,204
20.8
11,821
17.3
2,275
9,546
355
2,768
11,960
0
11,960
3,086
25.8
196
8,678
7,917
-8.4
11.6
2013
93,694
37.4
19,981
21.3
3,322
16,659
410
2,997
19,246
0
19,246
5,842
30.4
263
13,142
10,347
30.7
11.0
2014
109,343
16.7
26,505
24.2
2,610
23,895
267
3,688
27,317
-1,000
28,317
9,622
34.0
331
18,364
17,364
67.8
15.9
2015E
129,453
18.4
36,326
28.1
4,403
31,923
99
3,865
35,689
-847
36,536
11,242
30.8
401
24,893
24,046
38.5
18.6
(INR Million)
2016E
154,512
19.4
46,832
30.3
4,866
41,966
120
2,366
44,212
0
44,212
13,706
31.0
350
30,156
29,932
24.5
19.4
2017E
182,023
17.8
56,383
31.0
5,230
51,153
120
2,801
53,834
0
53,834
16,150
30.0
400
37,284
36,918
23.3
20.3
Consolidated Balance Sheet
Y/E March
Equity Share Capital
Total Reserves
Net Worth
Minority Interest
Deferred liabilities
Total Loans
Capital Employed
Gross Block
Less: Accum. Deprn.
Net Fixed Assets
Capital WIP
Investments
Goodwill & Intangibles
Curr. Assets
Inventory
Account Receivables
Cash and Bank Balance
Others
Curr. Liability & Prov.
Account Payables
Provisions
Net Current Assets
Appl. of Funds
2010
800
24,789
25,589
344
1,435
11,399
38,766
22,937
7,072
15,865
3,579
264
3,197
27,754
9,715
11,266
2,015
4,759
11,893
9,649
2,243
15,862
38,767
2011
892
31,919
32,811
515
1,412
11,463
46,200
25,835
9,075
16,760
4,904
32
3,810
35,359
12,000
12,556
4,202
6,601
14,663
11,941
2,723
20,696
46,200
2012
893
39,236
40,129
723
1,442
15,557
57,852
36,274
14,422
21,852
4,437
28
5,644
47,393
17,327
17,800
4,025
8,241
21,503
17,565
3,939
25,889
57,851
2013
895
51,147
52,042
595
1,632
10,240
64,509
41,138
16,840
24,298
3,107
21
5,704
55,305
19,489
21,870
4,349
9,597
23,926
19,241
4,684
31,379
64,509
2014
897
68,419
69,316
669
1,779
5,992
77,756
45,638
19,283
26,355
3,041
1,785
7,202
62,970
21,295
24,641
7,975
9,060
23,597
18,818
4,779
39,374
77,756
2015E
898
89,635
90,533
1,070
1,779
5,992
99,373
52,158
23,686
28,472
1,771
1,785
7,202
85,281
25,088
34,412
17,311
8,469
25,136
19,299
5,837
60,145
99,373
(INR Million)
2016E
898
115,589
116,487
1,420
1,779
5,992
125,677
60,043
28,552
31,492
1,135
1,785
7,202
113,157
29,299
40,968
34,089
8,801
29,093
22,538
6,555
84,064
125,677
2017E
898
148,145
149,043
1,820
1,779
5,992
158,633
67,611
33,782
33,829
818
1,785
7,202
148,854
34,487
48,222
56,979
9,166
33,853
26,528
7,325
115,000
158,633
15 April 2015
5

Lupin
Financials and valuations
Ratios
Y/E March
EPS (Fully Diluted)
Cash EPS (Fully Diluted)
BV/Share
DPS
Payout (%)
Valuation (x)
P/E (Fully Diluted)
Cash P/E (Fully Diluted)
P/BV
EV/Sales
EV/EBITDA
Dividend Yield (%)
FCF per share
Return Ratios (%)
EBITDA Margins (%)
Net Profit Margins (%)
RoE
RoCE
Leverage Ratio
Current Ratio
Interest Cover Ratio
Debt/Equity (x)
-5.1
18.6
14.4
34.6
27.6
2.3
19.8
0.5
0.4
2010
8,867
1,114
-1,089
-4,478
4,414
-6,457
-48
-6,505
6,141
-833
-385
-1,483
3,440
1,348
778
2,126
2010
17.2
20.3
64.0
3.2
21.5
2011
19.4
23.2
73.5
3.0
18.2
100.5
83.9
26.5
15.6
87.3
0.2
8.1
17.8
15.3
29.6
25.3
2.4
24.2
0.4
2012
17.7
22.8
89.9
3.4
20.5
109.8
85.3
21.7
12.9
74.7
0.2
-5.8
17.3
11.6
21.7
24.6
2.2
26.9
0.4
2013
23.1
30.5
116.3
4.0
15.9
84.2
63.7
16.7
9.4
43.9
0.2
17.1
21.3
11.0
22.5
33.3
2.3
40.6
0.2
2014
38.7
44.5
154.6
6.0
16.0
50.3
43.7
12.6
8.0
32.8
0.3
22.9
24.2
15.9
28.6
40.1
2.7
89.7
0.1
2015E
53.6
63.4
201.6
7.0
14.8
36.4
30.7
9.7
6.6
23.7
0.4
27.3
28.1
18.6
30.1
41.7
3.4
323.4
0.1
2016E
66.7
77.5
259.4
8.0
13.9
29.2
25.1
7.5
5.5
18.0
0.4
47.0
30.3
19.4
28.9
40.5
3.9
350.2
0.1
2017E
82.2
93.9
331.9
9.0
12.7
23.7
20.7
5.9
4.5
14.5
0.5
61.8
31.0
20.3
27.8
38.9
4.4
426.8
0.0
Cash Flow Statement
Y/E March
Oper. Profit before Tax
Interest/Dividends Recd.
Direct Taxes Paid
(Inc)/Dec in WC
CF from Operations
(inc)/dec in FA
(Pur)/Sale of Investments
CF from Investments
Change in Net Worth
Inc/(Dec) in Debt
Interest Paid
Dividend Paid
CF from Fin. Activity
Inc/Dec of Cash
Add: Beginning Balance
Closing Balance
2011
10,068
1,934
-1,173
-2,647
8,181
-4,545
233
-4,312
174
64
-345
-1,575
-1,682
2,187
2,015
4,202
2012
11,821
2,768
-3,055
-5,370
6,164
-8,736
4
-8,733
430
4,094
-355
-1,777
2,392
-177
4,202
4,025
2013
19,981
2,997
-5,652
-5,166
12,160
-4,497
7
-4,490
475
-5,317
-410
-2,095
-7,348
323
4,025
4,348
2014
26,505
3,688
-9,475
-4,368
16,349
-6,098
-1,764
-7,862
1,593
-4,248
-267
-2,939
-5,861
3,626
4,349
7,975
2015E
36,326
3,865
-11,242
-11,435
17,514
-5,250
0
-5,250
1
0
-99
-3,677
-3,775
9,336
7,975
17,311
(INR Million)
2016E
46,832
2,366
-13,706
-7,142
28,350
-7,250
0
-7,250
0
0
-120
-4,203
-4,322
16,778
17,311
34,089
2017E
56,383
2,801
-16,150
-8,046
34,988
-7,250
0
-7,250
0
0
-120
-4,728
-4,848
22,890
34,089
56,979
15 April 2015
6

Lupin
NOTES
15 April 2015
7

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