FINANCIAL ANALYSIS OF HERO MOTO CORP

Description
FINANCIAL ANALYSIS OF HERO MOTO CORP

Hero MotoCorp

Financial Statement Analysis

INTRODUCTION
• Hero Motors Ltd. is the world's largest manufacturer of two wheelers, based in India. • The company was a joint venture between India's Hero Group and Honda Motor Company, Japan that began in 1984 later in 2011 it turn into Hero Motors Limited. • In 2001, the company achieved the coveted position of being the largest two-wheeler manufacturing company in India and the “World No.1” two-wheeler company in terms of unit volume sales in a calendar year by a single company. Hero has retained that coveted position till date. • Today, every second motorcycle sold in the country is a Hero Honda bike. Every 30 seconds, someone in India buys Hero Splendor which is India’s selling motor cycle.

VISION
The story of Hero Honda began with a simple vision – that of a mobile and empowered India, powered by its bikes. The Company’s new identity – Hero MotoCorp Ltd. – reflects its commitment towards providing sturdy and solid world-class mobility solutions with a renewed focus on steadily moving ahead and expanding the footprint in the global arena. MISSION Hero MotoCorp’s mission is to become a global enterprise fulfilling its customers’ needs and aspirations for mobility, solidity and sturdiness. The company aims to set benchmarks in technology, style and quality to convert its customers into brand advocates. The company provides an engaging environment for its people to perform to their true potential. It aims to continue its focus on value creation and enduring relationships with its partners.

MANUFACTURING Hero MotoCorp two wheelers are manufactured across 3 globally benchmarked manufacturing facilities. Two of these are based at Gurgaon and Dharuhera which are located in the state of Haryana in northern India. The third and the latest manufacturing plant is based at Haridwar, in the hill state of Uttrakhand. The combined annual installed capacity is approx. 6.90 million units. DISTRIBUTION The Company's growth in the two wheeler market in India is the result of an intrinsic ability to increase reach in new geographies and growth markets. Hero MotoCorp's extensive sales and service network now spans over to 6000 customer touch points. These comprise a mix of authorized dealerships, service & spare parts outlets and dealerappointed outlets across the country.

TREND ANALYSIS
An aspect of technical analysis that tries to predict the future movement based on past data.

Based On Overall Performance
2009 2010 2011 2012 2013 0.00 5.00 2013 2.51 4.83 4.42 2012 2.42 5.58 4.32 2011 1.81 6.66 4.19 10.00 2010 1.89 4.65 4.36 15.00 2009 1.38 3.31 3.12

Return on assets(%) Return on equity(%) Return on invested capital

Based On Profitability Ratio
Gross Profit Margin(%)
0.14 0.12 0.10

0.08
0.06 0.04 0.02 0.00

Gross Profit Margin(%)

2013 0.08

2012 0.10

2011 0.09

2010 0.13

2009 0.09

Net Profit Margin/Return On Sale(%)
0.98 0.96

0.94
0.92 0.90

0.88
0.86 0.84

0.82
Net profit margin/Return on sale(%)

2013

2012

2011

2010

2009

0.95

0.96

0.87

0.96

0.93

Earnings Per Share
2009

2010

2011

2012

2013

0.00
Earnings per share

20.00 2013 106.10

40.00 2012 119.10

60.00

80.00 2011 96.50

100.00 2010 111.80

120.00

140.00

2009 64.80

Based On Investment Utilization
Equity , Invested Capital & Asset Turnover
2009 2010 2011

2012 2013 0.00
Equity turnover Invested Capital turnover Asset turnover(times)

1.00
2013 5.09 4.66 2.64

2.00

3.00
2012 5.83 4.51 2.53

4.00

5.00

6.00

7.00

8.00

9.00

2011 7.67 4.82 2.09

2010 4.84 4.55 1.97

2009 3.56 3.36 1.49

Current Ratio & Quick Ratio
2009

2010

2011

2012

2013 0.00 Acid test Ratio(Quick Ratio) Current Ratio 0.20 2013 0.04 1.22 0.40 2012 0.02 1.11 0.60 0.80 2011 0.01 0.24 1.00 2010 0.39 0.60 1.20 1.40

2009 0.11 0.49

Based On Investment Utilization
Capital Intensity
Capital Intensity 14.36 13.47

13.94 10.48 8.98

2013

2012

2011

2010

2009

Days Cash
Days Cash 2.28

1.74

0.83
0.58 0.44

2013

2012

2011

2010

2009

Days Inventory
Days Inventory 9.85 9.49 9.12 8.81 8.45

2013

2012

2011

2010

2009

Days Receivable
Days receivable 9.53

3.97 2.10 2.36

4.04

2013

2012

2011

2010

2009

Inventory Turnover
Inventory Turnover

43.17 41.44
40.01 38.45 37.04

2013

2012

2011

2010

2009

Working Capital Turnover
60.00 50.00 40.00

30.00
20.00 10.00

0.00
-10.00 -20.00 Working capital Turnover

2013 28.09

2012 51.12

2011 -4.88

2010 -8.61

2009 -13.03

Based On Financial Condition
Financial Leverage
4.00 3.50

3.00
2.50 2.00 1.50 1.00 0.50 0.00 Financial Leverage 2013 1.93 2012 2.31 2011 3.67 2010 2.46 2009 2.39

Debt Equity Ratio & Debt Capitalization
0.60 0.50 0.40 0.30 0.20 0.10

0.00
Debt Equity Ratio Debt Capitalization

2013 0.09 0.08

2012 0.29 0.23

2011 0.59 0.37

2010 0.07 0.06

2009 0.06 0.06

Times Interest Earned
300.00

250.00
200.00 150.00 100.00 50.00 0.00 Times Interest Earned

2013 212.34

2012 85.70

2011 85.28

2010 254.22

2009 136.58

Cash Flow to Debt
Cash Flow to debt 0.49

0.13
0.09 0.04 0.06

2013

2012

2011

2010

2009

TREND ANALYSIS BASED ON COMPETITION WITH COMPETITORS
-WHO? -WHERE? -WHAT? -HOW MUCH?

Based On Overall Performance
Return on Assets
Return on Assets 0.29

0.22 0.17

0.21

0.04

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Return on Equity
Return on Equity

0.42
0.39 0.35

0.22

0.09

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Return on Invested Capital
Return on invested Capital

0.40

0.38 0.35

0.22

0.07

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Based On Profitability Ratio
Gross Profit Margin
Gross profit margin 8.01

1.02

1.04

0.90

0.89

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Return on Sale/Net Profit Margin
Return on Sale 6.50

0.09

0.15

0.02

0.06

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Earnings Per Share
Earning per share 106.07 105.18

42.74

23.62
2.44

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Based On Investment Utilization
Asset Turnover
Asset Turnover 3.32

2.47 1.93

2.48

0.03

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Invested Capital Turnover
Invested Capital turnover 5.50

4.48

4.37

2.51

0.03

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Equity Turnover
Equity Turnover

6.31

5.50
4.75

2.53

0.03 Hero Motocorp Bajaj Auto TVS Motor Mah Scooters Atul Auto

Capital Intensity
Capital Intensity 332.07

6.56

3.11

8.90

0.03

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Days Cash
Days cash 1115.79

-1.89
2.41 Hero Motocorp 12.29

43.02

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Days Inventory
Days Inventory 27.70 24.06

20.51

11.61 9.78

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Days Receivable
Days receivable

122.96

10.21 0.00

14.18

6.39

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Inventory Turnover
Inventory Turnover 27.44

23.20

12.34

10.03
5.72

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Working Capital Turnover
Working Capital Turnover 31.44

13.64 11.03

11.85

0.27 Hero Motocorp Bajaj Auto TVS Motor Mah Scooters Atul Auto

Current Ratio
Current ratio 3.71

1.90
1.60 1.53

1.36

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Quick Ratio
Quick Ratio

1.04 0.84

1.07

0.06

0.01

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Based On Financial Condition
Financial Leverage
Financial Leverage

2.55 1.93 1.65 1.31 1.26

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Debt Equity Ratio
Debt Equity Ratio

0.45

0.06

0.01

0.00

0.00

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

Debt Capitalization
Debt capitalization 0.31

0.06 0.01 0.00 TVS Motor Mah Scooters 0.00 Atul Auto

Hero Motocorp

Bajaj Auto

Times Interest Earned
Interest Earned

8205.07

312.37

7.12

0.00 Mah Scooters

105.18

Hero Motocorp

Bajaj Auto

TVS Motor

Atul Auto

Cash Flow to Debt
Cash Flow to debt 29.95

6.26 0.77 0.00 Mah Scooters

0.00

Hero Motocorp

Bajaj Auto

TVS Motor

Atul Auto

Based On Dividend Policy
Dividends Payout
Dividends payout

49.18

28.28

4.28

4.68

2.54

Hero Motocorp

Bajaj Auto

TVS Motor

Mah Scooters

Atul Auto

CONCLUSION

Last Price
2,500.00

2,000.00

1,500.00

1,000.00

500.00

Hero Motoco rp Last Price 2,127.70 2,111.15

0.00

Bajaj Auto

TVS Motor 50.2

Mah Scooter s 400

Atul Auto 258.5

LML

Kinetic Motor 7.1

5.75

Market Capital (Rs. Crore)
Bajaj Auto Hero Motocorp TVS Motor 1% 0% 2% 0% 0% Mah Scooters Atul Auto

39% 58%

Sales Turnover
25,000.00 20,000.00 15,000.00 10,000.00 5,000.00 0.00

Hero TVS Mah Moto Motor Scoot corp ers Sales Turnover 19,997.223,768.17,065.00 6.7

Bajaj Auto

Kineti c Motor 363.84 243.73 5.67

Atul Auto

LML

Net Profit
3,500.00
3,000.00 2,500.00 2,000.00

1,500.00
1,000.00 500.00 0.00 Hero Motoc orp Net Profit 3,043.5 2,118.1

-500.00

Bajaj Auto

TVS Motor 116.02

Mah Scoote rs 48.84

Atul Auto 25.92

LML

Kinetic Motor 1.48

-65.45

Net Assets
10,000.00 9,000.00 8,000.00 7,000.00 6,000.00 5,000.00 4,000.00 3,000.00 2,000.00 1,000.00 0.00 -1,000.00

Hero TVS Mah Motoc Motor Scoote orp rs Net Assets 9,300.35 5,308.40 1,770.53 224.59

Bajaj Auto

Atul Auto

LML

Kinetic Motor

74.31

-424.86

58.54



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