Sector Update | 26 November 2020
Oil & Gas
Oil & Gas
Open access: The wait ends, but clarity awaited
Petroleum and Natural Gas
Regulatory Board Notification
Our earlier report:
PNGRB takes another step toward
common carrier regulation
Subsequent to earlier drafts and open houses for access code for CGDs, the regulatory
board (PNGRB) has finally published its regulations. Key excerpts are listed in the
subsequent paragraph below.
As per our discussions with various industry experts, around 40-45 GAs, where the
marketing exclusivity has ended, have been identified pan India. However, the
proposed open access will be implemented in a phased manner, with the first batch
targeting only 6-8 GAs for pilot implementation.
Marketing exclusivity has already expired in Delhi-Noida-Ghaziabad for IGL, Mumbai-
Thane urban-Raigad for MAHGL, and for 12 of 18 GAs of GUJGA.
The pilot would be conducted under the preview of the new PNGRB chairman as the
tenure of the current chairman is about to end in Dec’20.
We believe that the process of implementation of the final draft regulation would be
slow, although competition would commence eventually.
Also, one crucial directive to highlight is that in the interest of creation of additional
infrastructure, existing CNG or LCNG stations (run by dealers and franchises of
authorized entities) on the date of notification of a GA as an open carrier would not be
considered as a third-party shipper. Even so, the question remains on what happens
when these contracts would lapse (as these outlets are contracted for a finite period
of time, which requires renewal).
We do not change any of our current recommendations and reiterate GUJGA as our
top pick given its huge potential in terms of recouping the probable loss in volumes.
Nonetheless, in the 9th/10th rounds of CGD bidding, IGL/GUJGA won four/seven GAs,
while MAHGL bagged none.
Excerpts for the open access for CGDs
Capacity declaration
has been set as a minimum 20% of: (whichever is higher)
the CGD network and compression capacity; or
the maximum quantity of gas that has flowed into the CGD network or
through compressors even for a period of one day in the past.
If the above stated open access capacity in a CGD network falls below 10%, the
incumbent would have to increase capacity of the CGD network within six
months from the date it has fallen below 10%.
Capacity allocation –
The incumbent is required to publish information on
various entry and exit points within 21 days from the declaration of a GA as
open carrier. However, the regulatory board is yet to declare GAs where
marketing exclusivity has expired.
If total booking requests from all third-party shippers is less than 20% as
mandated by PNGRB, then every shipper should be allocated with their
requested capacity. If total booking requests are more than 20%, the allocation
would be based on the highness of the product of the sum of the entry points
MDQ and the period of capacity booking.
Charges:
The shipper would pay the incumbent transportation rate for CGD and
CNG along with other charges (like overrun charges, system imbalance charges,
off-spec gas charges, applicable taxes and duties, etc.).
Transportation tariff would be determined by the incumbent. Only if there is any
dispute, PNGRB would look into the tariff determination.
Swarnendu Bhushan- Research Analyst
(Swarnendu.Bhushan@MotilalOswal.com)
Sarfraz Bhimani - Research Analyst
(Sarfraz.Bhimani@MotilalOswal.com)
Motilal Oswal research is available on www.motilaloswal.com/Institutional-Equities, Bloomberg, Thomson Reuters, Factset and S&P Capital.
26 November 2020
Investors are advised to refer through important disclosures made at the last page of the Research Report.
1
 Motilal Oswal Financial Services
Oil & Gas
Valuation and recommendation
GUJGA has more volume growth drivers than IGL and could potentially receive a
huge volume boost from NGT’s directive to curb air pollution (five GAs classified
as severely/critically polluted).
Also, IGL aims to facilitate competition as this would aid gas market expansion.
We believe IGL has the most lucrative market for a competitor in the form of
well-balanced volumes and margin mix.
GUJGA trades at 19.6x FY22E EPS of INR17.6, a discount of ~25% to IGL (which
trades at 26.3x FY22E EPS of INR17.0) despite having a similar volume growth
potential of 10-12% in the medium term.
We reiterate our Buy rating on GUJGA and maintain Neutral on IGL.
Exhibit 1: Peer comparison – valuation snapshot
Company TP (INR) (%) Upside
GUJGA
IGL
MAHGL
440
485
1,100
28
8
18
EPS (INR)
FY20 FY21E FY22E
17.3 15.9 17.6
16.2 12.9 17.0
80.3 52.9 68.3
FY20
19.9
27.6
11.6
P/E (x)
FY21E FY22E
21.6 19.6
34.8 26.3
17.6 13.6
FY20
7.2
6.2
3.1
P/BV (x)
FY21E FY22E
5.7
4.6
5.4
4.6
2.9
2.6
EV/EBITDA (x)
FY20 FY21E FY22E
14.9 12.9 11.5
19.3 22.6 17.1
7.5 10.2
7.7
FY20
43.6
28.3
29.7
RoE (%)
FY21E FY22E
29.4 26.1
16.6 19.0
17.0 20.1
Source: MOFSL
Exhibit 2: Marketing exclusivity in different Gas (lapse year)
CGD
IGL
Geographical Area
Delhi
Rewari, Dharuhera and Bawal
Karnal
Surat-Bharuch-Ankleshwar
Hazira
Nadiad
Navsari
Rajkot
Surendranagar
Jamnagar
Bhavnagar
Kutch (West)
Valsad
Union Territory of Dadra & Nagar Haveli
Palghar and Thane rural
Amreli
Dahej-Vagra Taluka
Ahmedabad
Dahod
Anand
Panchmahal
Mumbai and Greater Mumbai
Thane
Raigad
Marketing
exclusivity
2012
2021
2023
2015
2017
2018
2018
2018
2018
2019
2019
2019
2020
2020
2020
2021
2021
2021
2021
2021
2021
2012
2014
2020
Source: MOFSL
GUJGA
MAHGL
26 November 2020
2
 Motilal Oswal Financial Services
Oil & Gas
Exhibit 3: Volume snapshot and assumptions (mmscmd)
mmscmd
GUJGA
IGL
MAHGL
1QFY19
2QFY19
3QFY19
4QFY19
1QFY20
2QFY20
3QFY20
4QFY20
1QFY21
2QFY21
FY21E
FY22E
FY22E
Source: MOFSL
Exhibit 4: EBITDA/scm snapshot and assumptions (INR)
EBITDA/scm
GUJGA
IGL
MAHGL
1QFY19
2QFY19
3QFY19
4QFY19
1QFY20
2QFY20
3QFY20
4QFY20
1QFY21
2QFY21
FY21E
FY22E
FY23E
Source: MOFSL
Exhibit 5: Financial summary and valuations
Company
YE (INR mn)
Net sales
EBITDA
EBIT
PBT
Adj. PAT
Equity
Net worth
Total debt
Cash
Net debt
FCF
EPS
BV
DPS
FY20
1,03,003
16,343
13,163
12,078
11,933
1,377
32,906
18,344
6,919
11,425
12,790
17.3
47.8
1.3
19.9
7.2
2.4
14.9
0.4
15.9
11.6
43.6
29.8
0.0
0.6
0.3
GUJGA
FY21E
96,224
18,460
15,103
14,646
10,960
1,377
41,538
15,344
10,343
5,001
9,209
15.9
60.3
2.8
21.6
5.7
2.5
12.9
0.8
19.2
11.4
29.4
29.7
0.0
0.4
0.1
FY22E
1,35,280
19,740
16,274
16,162
12,094
1,377
51,063
12,344
18,795
-6,452
14,134
17.6
74.2
3.1
19.6
4.6
1.7
11.5
0.9
14.6
8.9
26.1
28.9
0.0
0.2
-0.1
FY20
64,853
15,196
12,674
14,157
11,365
1,400
50,624
0
21,799
-21,799
7,787
16.2
72.3
2.8
27.6
6.2
4.5
19.3
0.6
23.4
17.5
28.3
27.1
60.9
0.0
-0.4
IGL
FY21E
51,267
13,119
10,271
11,924
9,006
1,400
57,992
0
18,092
-18,092
-2,069
12.9
82.8
2.0
34.8
5.4
5.8
22.6
0.4
25.6
17.6
16.6
16.1
32.4
0.0
-0.3
FY22E
68,559
17,147
14,080
15,946
11,927
1,400
67,462
0
22,350
-22,350
6,715
17.0
96.4
3.0
26.3
4.6
4.3
17.1
0.7
25.0
17.4
19.0
18.5
38.3
0.0
-0.3
FY20
29,721
10,528
8,911
9,835
7,935
988
29,527
176
2,295
-13,333
6,903
80.3
298.9
35.0
11.6
3.1
2.6
7.5
3.8
35.4
26.7
29.7
29.8
55.8
0.0
-0.5
MAHGL
FY21E
19,566
7,863
6,085
7,052
5,226
988
32,012
352
806
-11,669
108
52.9
324.1
23.0
17.6
2.9
4.1
10.2
2.5
40.2
26.7
17.0
17.0
27.9
0.0
-0.4
FY22E
24,422
10,007
7,996
9,012
6,744
988
35,219
352
3,942
-14,805
5,656
68.3
356.5
29.7
13.6
2.6
3.2
7.7
3.2
41.0
27.6
20.1
20.0
30.5
0.0
-0.4
Per share (INR)
Valuation ratios
P/E (x)
P/BV (x)
EV/Sales (x)
EV/EBITDA (x)
Div. Yield (%)
Key ratios
EBITDA margin (%)
Adj. PAT margin (%)
RoE (%)
RoCE (%)
ROIC (%)
Leverage ratio
Debt/Equity
Net Debt/Equity
Source: MOFSL
26 November 2020
3
 Motilal Oswal Financial Services
Oil & Gas
NOTES
26 November 2020
4
 Motilal Oswal Financial Services
Oil & Gas
Explanation of Investment Rating
Investment Rating
Expected return (over 12-month)
BUY
>=15%
SELL
< - 10%
NEUTRAL
< - 10 % to 15%
UNDER REVIEW
Rating may undergo a change
NOT RATED
We have forward looking estimates for the stock but we refrain from assigning recommendation
*In case the recommendation given by the Research Analyst is inconsistent with the investment rating legend for a continuous period of 30 days, the Research Analyst shall within
following 30 days take appropriate measures to make the recommendation consistent with the investment rating legend.
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26 November 2020
5
 Motilal Oswal Financial Services
Oil & Gas
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26 November 2020
6