Ashoka Buildcon Limited (NSE:ASHOKA)
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May 8, 2026, 3:29 PM IST
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Q2 21/22

Nov 15, 2021

Mangesh Bhadang
Research Analyst, Nirmal Bang Equities

I will now hand over the call to Mr. Satish Parakh for his opening remarks, and then we'll follow it up with the Q&A session. Thank you, and over to you, sir.

Satish Parakh
Managing Director, Ashoka Buildcon

Thank you, Mangesh. Good afternoon, everyone. We would like to extend a warm welcome to everyone in the earnings call for the quarter ending September 30, 2021. Along with me, I have Mr. Paresh Mehta, our Chief Financial Officer, on the call. Before I take you into operational performance highlights, I would like to brief you on the industry updates. Infrastructure development has emerged as a top government priority in recent years. The Prime Minister's unveiling of GatiShakti Plan on Independence Day adds to a new dimension to the entire infrastructure. This is a critical step towards India's goal of developing with INR 10,000,000 crore of infrastructure. The plan includes strengthening the national highway network. The plan seeks to add approximately 100,000 km of road network over the next four years, bringing the completed national road by approximately 200,000 km.

This will result in significant increase in the road and highway sector's awarding activity. The GatiShakti Plan seeks to include sixteen ministries: Roads and Highways, Railways, Shipping, Petroleum, Gas, Power, Telecom, Shipping, Aviation, with the goal of assuring comprehensive planning and implementation of infrastructure projects. It would ensure more efficient utilization of resources, continued investment in new projects, and faster infrastructure construction, thus creating enormous possibilities for infrastructure sector as a whole. Let me now discuss the construction activity from April to October. Highway construction slowed to 4,050 km from 4,936 km in corresponding year last year. The project construction was slowed by the second wave of COVID-19, which was followed by a heavy monsoon season in the majority of the country, putting pressure on the execution activity during this period.

The award activities also remained modest during this period, with projects completing 4,910 km, down from 577 km in the previous year. We anticipate that execution will accelerate in the remaining period in order to meet the NHAI's FY 2022 target of 40 km per day. The awarding activity will also increase in order to meet the NHAI's target of 6,000 km of Bharatmala projects in fiscal 2022. Now, coming to the company's performance. To begin with, allow me to provide you an update on the positive development of SBI Macquarie transaction. We were able to effectively renegotiate the terms of shareholders' agreement with SBI Macquarie, addressing the investor's exit from the proceeds of ACL.

The commitment to the investor has been revised from INR 56 crores to INR 1,100 crores, with a cap of INR 1,200 crores under this new agreement. So SBI Macquarie shall be entitled to receive minimum aggregate consideration of INR 1,100 crores in the event of an exit, plus an agreed interest component calculated from January 1, 2021 to December 31, 2021, subject to a cap of INR 200 crores, and thereafter, an additional interest, if any, subject to receipt of interest from ACL reception assets. In conjunction with the BOT asset sale process, we previously entered into a SPA with IIF and its subsidiaries to acquire 49% stake in Ashoka Highway Bhandara Limited.

Recently, our subsidiary, ACL, has entered into a share purchase agreement with Highway Concessions One Private Limited, HC1 , for the acquisition of 49% of stake held in HC1 in Ashoka Highway Durg Limited, along with a zero interest shareholder's loan for an aggregate consideration of INR 5 crores. Following the completion of this transaction, the company and its subsidiary will own 100% of Ashoka Highway Durg Limited. The completion of the transaction is subject to the completion of customary condition precedent. With this, the company, along with its subsidiaries, holds a 100% stake in all five BOT projects and one NTPC asset. This will aid the sales process. Now, coming to our order book.

We received orders worth INR 1,869 crores during the quarter, which includes an order from Adani Road Transport Limited for the execution of civil and associated works on six-lane national highway of NH-19 from Panagarh to Palsit in the state of Bengal on EPC basis, as well as an order from National Highways and Infrastructure Development Corporation on the EPC basis from Package VI of NH-29 in Assam. Also, we have received a solar park order for EHV substations from Rewa Ultra Mega Solar Limited in Madhya Pradesh. With this, our total orders in force stands at INR 3,354 crores for the year to date. Our total order as on September 30, 2021 stands at INR 11,883 crores.

The order book received an order worth INR 139 crore, we received from Assam Power Distribution Company Limited. Including this, our order book stands at INR 12,222 crore. The breakup of the order book is as follows: Road sector and railway sector comprises of INR 8,061 crore, 68% of our total order book. Among the road projects order book, HAM road projects are to the tune of INR 2,813 crore, EPC projects are to the tune of INR 4,455 crore, and railways is INR 794 crore. Power T&D and others account for around INR 1,850 crore, which is approximately 16% of the total order book. EPC building segment is around INR 1,912 crore, which is 16% of our total order book, and CGD around INR 60 crore.

Let me update you on the status of HAM projects. During the quarter, Khairatunda-Barwa Adda project achieved pre-COD on October 9. Original completion certificate had been awarded. With this, we have achieved COD of three HAM projects, and expect to achieve COD of three more HAM projects in near future. Execution across the HAM project is proceeding well, except for Tumkur-Shivamogga Package IV where we have submitted FC proposal to NHAI and expect for approval very soon. In terms of equity investment, the total equity requirement of 10 HAM projects, including TSM, is about INR 437 crores, of which we have already invested INR 942 crores as on September 2021. For the 2022 and 2023, the incremental equity requirement is INR 158 crores and INR 141 crores, respectively. That is all from my side.

I would like now to hand over to Paresh Mehta, present the financial performance of Q2 FY 2022.

Paresh Mehta
CFO, Ashoka Buildcon

Thank you, sir. Good afternoon, everyone. The results presentation and the press release for the quarter have been uploaded on the stock exchanges and on the company website, too. I believe you all may have gone through the same. Now I will present the financial results for the quarter ended September 30, 2021. Starting with the consolidated results, the total income for Q2 FY 2022 grew by 10.1% year-on-year to INR 1,305 crore as compared to INR 1,218 crore in Q2 FY 2021. EBITDA stood at INR 448 crore in Q2 FY 2022, with a margin of 34.3%. Profit after tax is at INR 17 crore in Q2 FY 2022, with a margin, gross margin at 6%.

Coming to the standalone numbers, the total income for Q2 FY 2022 stands at INR 96 crore as compared to INR 97 crore in the corresponding quarter last fiscal, registering a growth of 45.3%. EBITDA for the quarter was at INR 165 crore, and the margin stood at 16.9%. Lastly, reported profit after tax of INR 96 crore on Q2 FY 2022, with a margin percentage of 9.8%. In Q2 FY 2022, BOT Division recorded a total collection of INR 252 crore against INR 244 crore in Q2 FY21, and INR 208 crore in Q1 FY 2022. Consolidated as on September 30, 2021, is at INR 6,466 crore, of which project debt is INR 6,082 crore, including INR 200 crore of NCDs at ACL level.

Standard debt is at INR 383 crores, which comprises of INR 150 crores of equipment loans and INR 233 crores of working capital loans. With this, we may now open the floor for question and answers. Thank you.

Operator

Thank you very much. Ladies and gentlemen, we will now begin the question- and- answer session. Anyone who wishes to ask a question may press star and one on your touch-tone phone. If you wish to remove yourself from the question queue, you may press star and two. Participants are requested to use handsets while asking a question. Ladies and gentlemen, we will wait for a moment while the question queue assembles. The first question is from the line of Mohit Kumar from DAM Capital. Please go ahead.

Mohit Kumar
Research Analyst, DAM Capital

Good afternoon, sir, and, so thanks for the opportunity. So first question is, what is the status of progress on SBI Macquarie exit? I'm asking what is sales process, and the timeline? Is it December of December 2021 is the timeline where you can achieve some part of sale process? And the related question is: Why the valuation or revised downwards? Do we expect lower amount, or is that the reason for proceeds of the sale?

Paresh Mehta
CFO, Ashoka Buildcon

So, from a perspective of SBI Macquarie, we, as we have showed, the restructuring agreement has been done, where it was negotiated for the repayment exit at approximately INR 1,100 crores plus interest thereon approximately March 1, December 31, 2021. In sequence of that, we are in talks and matured level of discussions on with the potential investors to buy into SPVs, which are BOT SPVs or NTPC SPVs. We do expect them to be closing in this year. The timeline may be extended, but there's possibility of it being done before the year end.

Mohit Kumar
Research Analyst, DAM Capital

Why the valuation, why the exit valuation revised downward? Is there any reason we are expecting a lower value for the same proceeds?

Paresh Mehta
CFO, Ashoka Buildcon

This is more of a negotiation at a, between two investors, I mean, between the investor and the, promoters. The value of what will be got from the sale of proceeds will need to be determined over the time. So it's not directly correlated. It's more from a perspective of how we can negotiate, from the amount we receive the inquiry.

Mohit Kumar
Research Analyst, DAM Capital

Understood, sir. So what is the reason for participating in the round-the-clock tender for power by SECI? Are we looking to, you know, enter into some power generation, some sector?

Satish Parakh
Managing Director, Ashoka Buildcon

No, there is no such a thing. These are pure EPC works.

Mohit Kumar
Research Analyst, DAM Capital

There are some RTC tender, right, from SECI, where we are participating. Am I understanding, right?

Satish Parakh
Managing Director, Ashoka Buildcon

No. We've just taken an EPC contract here.

Mohit Kumar
Research Analyst, DAM Capital

Maybe I'll check my answer. So, sir, coming back to the solar contract which you have right now, given the fact that the module prices have gone upwards, is there any risk to the margin, especially with the NTPC contract? And, is there any clause which allows us to pass through the module prices?

Satish Parakh
Managing Director, Ashoka Buildcon

Yeah, overall sector has suffered on module prices, so we are in discussion with NTPC, as well as MNRE, to find a solution to this situation. Our industry is in discussion, and we are hopeful of getting a good solution. As of now, there is no clause in the contract where it can give us relaxation.

Mohit Kumar
Research Analyst, DAM Capital

Understood, sir. Thank you, and all the best, sir. Thank you.

Operator

Thank you. The next question is on the line of Vibhor Singhal from PhillipCapital. Please go ahead. Vibhor, your line is unmuted. Please go ahead with your questions.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

Oh, thank you so much. Am I audible now?

Operator

Yes, you are audible.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

So, hello, thanks for taking my question. So two questions from my side. One is on the execution front. Just wanted to check, after the division of Q2 and almost half of Q3, what would be the our guidance for this full year and margin as well?

Satish Parakh
Managing Director, Ashoka Buildcon

So execution point of view, most of the projects have barely started. So we are now going to see most of the execution in Q4, and of course, part of Q3. But overall guidance, which was 25%, will now go to around 30% up from the last year. Margins will remain in a similar range.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

Okay. So execution-wise, we're expecting maybe 20% growth half, compared to from the previous year.

Satish Parakh
Managing Director, Ashoka Buildcon

Right.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

Got it. My second question was on, again, probably harping that on the majority again. But I think one of the clauses in the rearrangement, in the negotiation, of the facilities that we had mentioned, is that we have also entered into an agreement for an asset swap, to provide an exit through SBI Macquarie. So just wanted to pick your brain from that. So basically, is it that we are kind of really finding it difficult for a buyer from all the projects or some of the projects, and is asset swap also a very likelihood outcome of this entire transaction, in which we don't end up paying SBI Macquarie entire INR 1,200 crore, but instead maybe part cash and part some projects, some taken projects.

How is this entire thing likely to kind of come out, given this new clause that we have in place?

Paresh Mehta
CFO, Ashoka Buildcon

So, from the bank's perspective, what SBI Macquarie has in mind, they, as negotiations in the agreement, we have presumed that some certain sale of assets will happen. And in case there is any delay in one of the few of the assets not happening in time, they would probably swap into one of the assets, and then they would take the exit. So that is the mix of cash and swap. They are typically eyeing for a cash deal only, full cash deal, but they have kept this option open. So in perspective of exit, they would prefer to not swap and get, do a full cash deal. But the provision is embedded in the agreement.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

And then, let's say, for example, hypothetically speaking, if there is the requirement of a cash swap, will that be a 100% asset swap, or it could be that, okay, they take 40, 50, 47, or 50 project and the rest remaining cash? Or will it be like full cash plus some items from other projects? Is there any response to that one or do we need to call?

Paresh Mehta
CFO, Ashoka Buildcon

Generally, they would like to do a 100% swap, but like you said, I think there would be option for they would like to take a majority stake, and it's a majority stake and cash.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

Right, sir. And then lastly, on that one, there is, you know, nothing in the pipeline on the sell-off projects, right? At this point of time, we are focusing only on the sell-off BOT and HAM projects and for providing the exit as and when required.

Paresh Mehta
CFO, Ashoka Buildcon

So, HAM projects are also on the anvil, but they are probably, they will come up for sale because quite a few assets are yet to achieve COD. Only two assets have achieved COD. So, our priority, definitely the BOT projects and the HAM projects, are there and, the original investors are also interested in the projects.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

Perfect. Okay, sir. Thank you so much for taking the questions from the Q&A.

Operator

Thank you. We'll now take the next question. We would like to remind participants that you may press star then one to ask a question. The next question is from the line of Vasudev from Edelweiss. Please go ahead.

Speaker 12

Yeah, thank you for the opportunity, sir. My first question is, what is the equity requirement for the CGD business and in the HAM projects, and also if you can give the BOT portfolio debt amount?

Paresh Mehta
CFO, Ashoka Buildcon

As the CGD business is concerned, we have already invested INR 67 crore, and based on the three GAs which we have, our total equity requirement is approximately INR 20 crore. So from that perspective, the requirement of another balance, you know, INR 130 crore will be coming post 2022-2023. In 2021-2022, and almost sufficient part of 2022-2023, H1 of 2022-2023, there'll be no requirement of any equity. We've already invested, and now we are drawing on expense for the CGD project.

Speaker 12

Okay. Okay, sir. Thank you. And, the equity requirements for the HAM projects on BOT portfolio date?

Paresh Mehta
CFO, Ashoka Buildcon

For the HAM projects, the equity requirement balance for 2021-22 is approximately INR 158 crores, and for 2022-23, INR 141 crores. This is based on the present existing balance projects which we have under HAM.

Speaker 12

Okay, sir, if you can give the BOT portfolio debt amount.

Paresh Mehta
CFO, Ashoka Buildcon

BOT portfolio will probably require approximately INR 40 crores-INR 50 crores of support on a yearly basis.

Speaker 12

Okay, and what is the current debt that we have?

Paresh Mehta
CFO, Ashoka Buildcon

Current debt on?

Speaker 12

The BOT portfolio.

Paresh Mehta
CFO, Ashoka Buildcon

On the BOT portfolio, we have INR 3,356 crore. And on the HAM project is around INR 2,000 crore.

Speaker 12

Okay. Okay, sir. And on the ACL portfolio, what are the equity, the debt amounts, like the equity invested and debt?

Paresh Mehta
CFO, Ashoka Buildcon

Debt is, there's only one debt on ACL's balance sheet. That is the INR 250 crores of NCD which we have raised in the last quarter. Otherwise, total equity which has been infused is 2,000, around 2,650 crores. 2,007 crores, approximately.

Speaker 12

Okay. Okay, okay. Got it, sir. And then my next question is: What is the land stages for the Tumkur-Shivamogga Package III and Package IV, and also for the Memmadpur-Banur-Kharar project?

Satish Parakh
Managing Director, Ashoka Buildcon

Hello?

Speaker 12

Hello. Yes, sir.

Satish Parakh
Managing Director, Ashoka Buildcon

Yeah. Just could you repeat your question?

Speaker 12

I want to know the land stages for the Tumkur-Shivamogga Package III and Package IV, and also for the Memmadpur-Banur-Kharar project.

Satish Parakh
Managing Director, Ashoka Buildcon

Okay. PS3, we have almost 87.85% of land available to us.

Speaker 12

Okay.

Satish Parakh
Managing Director, Ashoka Buildcon

PS4, around 80.05% is available. PS4 now, they are in the process of giving appointment.

Speaker 12

Okay. And for that, corridor project?

Satish Parakh
Managing Director, Ashoka Buildcon

Which corridor?

Speaker 12

Memmadpur corridor.

Satish Parakh
Managing Director, Ashoka Buildcon

Punjab.

Speaker 12

Yeah.

Satish Parakh
Managing Director, Ashoka Buildcon

Punjab, they are. Actually, they have done 90% of 3G, and they're in process of doing 3H. 3H is getting bit delayed because of the availability of manpower by the state, as now they've already gone in election mode. So 3H is getting delayed in this IC corridor project.

Speaker 12

Okay. For the KPIs, so what are the KPIs that you've done in Q2, and what are you planning for the next half of the year?

Paresh Mehta
CFO, Ashoka Buildcon

Other than equity requirement, KPIs at GB level is not very significant. It would be within a range of INR 30 crores-INR 35 crores.

Speaker 12

Okay, okay, got it. Actually, sir, if you can give me the revenue breakup segment for the second quarter?

Paresh Mehta
CFO, Ashoka Buildcon

So for the second quarter, on the roads front, it is around INR 816 crores. On the power front, it is INR 58 crores. Railway front, it is INR 98 crores. CGD, approximately INR 6 crores. And others, I include the crores and others around INR 30 crores.

Speaker 12

Okay. One last question, sir. What is the order intake that you are planning for the second half?

Satish Parakh
Managing Director, Ashoka Buildcon

Order intake, we are looking at another INR 2,000-INR 3,000 crore.

Speaker 12

Okay, INR 2,000- INR 3,000.

Satish Parakh
Managing Director, Ashoka Buildcon

INR 3,500 already we have done. So the INR 3,000 crore should be.

Speaker 12

Okay, okay. Got it, sir. Thank you so much, and all the best.

Operator

Thank you. Next question is from the line of Jiten Rushi from Axis Capital. Please go ahead.

Jiten Rushi
VP, Axis Capital

Good morning, sir. Thanks for taking my question. Sir, my first question would be on the outstanding in the power transmission business. So there were some debt which was outstanding the last quarter also. So what is the status as of now in the power transmission outstanding, sir, for the receivables?

Paresh Mehta
CFO, Ashoka Buildcon

So, on our net position is approximately INR 130 crore. Anything else you want, specifically you wanted?

Jiten Rushi
VP, Axis Capital

So you said that in the last time we had around INR 190 crores, and the second one was also around INR 250 crores.

Paresh Mehta
CFO, Ashoka Buildcon

Yes, yes. So on a gross basis, this is our net of advances and earned degree, I think. If you want on a gross basis, power is INR 350 crores. Which includes regular receivables, hold amounts and pensions.

Jiten Rushi
VP, Axis Capital

Okay. Any surprise pickup as of now or it's still outstanding?

Paresh Mehta
CFO, Ashoka Buildcon

Yeah, yeah. I, we can take it offline.

Jiten Rushi
VP, Axis Capital

Okay, thank you very much.

Paresh Mehta
CFO, Ashoka Buildcon

On we have approximately 15 roads and power and railway. Bihar would be approximately INR 157 crore. Second would be INR 143 crore, which are stated above.

Jiten Rushi
VP, Axis Capital

143? Okay.

Paresh Mehta
CFO, Ashoka Buildcon

I mean, keep it offline, yeah, if you want it.

Jiten Rushi
VP, Axis Capital

I'll keep it offline. For the Package III, we have received approximately first Package IV we selected, expect soon. What about Package III? Have we received?

Satish Parakh
Managing Director, Ashoka Buildcon

Three, we have received, yes.

Jiten Rushi
VP, Axis Capital

What is the date, sir?

Paresh Mehta
CFO, Ashoka Buildcon

Right.

Jiten Rushi
VP, Axis Capital

Some date of July?

Paresh Mehta
CFO, Ashoka Buildcon

July.

Jiten Rushi
VP, Axis Capital

By July. Okay, okay. So on the balance sheet side, can you give us the number of mobilization, advance, retention, and unbilled revenues as of September?

Paresh Mehta
CFO, Ashoka Buildcon

The mobilization side, I'll give you the number is INR 178 crores for roads as well as power, all included.

Jiten Rushi
VP, Axis Capital

And retention and unbilled?

Paresh Mehta
CFO, Ashoka Buildcon

Retention and unbilled would be approximately INR 350 crores in retention, and unbilled will be another INR 387 crores.

Jiten Rushi
VP, Axis Capital

Yeah, unbilled around INR 387 crores. Okay. And, unbilled would be INR 460 crores. INR 460 crores. And from the order info, as you said-

Paresh Mehta
CFO, Ashoka Buildcon

One second, let me just rectify. The unbilled WIP is INR 779 crore, I think.

Jiten Rushi
VP, Axis Capital

That's very high. So you have the breakup for unbilled between power and roads?

Paresh Mehta
CFO, Ashoka Buildcon

This majorly is in roads. These are certain in their milestone payments, so they will get released this quarter. Power, road EPC and road HAM. EPC, road, and HAM is approximately INR 570 crores.

Jiten Rushi
VP, Axis Capital

Okay, that is EPC plus HAM.

Paresh Mehta
CFO, Ashoka Buildcon

Yeah.

Jiten Rushi
VP, Axis Capital

So on the order, as you said, we have received around INR 10,500 crore. But it seems to be with the announcement, it comes to more than almost like, almost like, almost INR 800,000 crore. Because we have received infra rail infrastructure, Maldives, seven thousand crore, and this project, Punjab, sixteen hundred crore. So I'm just confused, like, your interest has been good. So is there any cancellation of project in the order inflow or what is the status like?

Satish Parakh
Managing Director, Ashoka Buildcon

No, numbers are absolutely correct. Whatever has been announced and whatever we are seeing are absolutely matching. No cancellation or nothing.

Jiten Rushi
VP, Axis Capital

Yeah. So any progress on the Maldives project, and you know, on the project which is of Zodiac, and again in the West Bengal road EPC project in India. So what are the stages for these two? Because your executable order book, right, seems to be lower compared to the order overall. So when can we see the order book to be executable?

Paresh Mehta
CFO, Ashoka Buildcon

Execution of Maldives project or even Assam, which we have got for PS four, Punjab project, all this, G-RIDE, all this is starting in Q4.

Jiten Rushi
VP, Axis Capital

Okay. Finally, utilize and unutilized portion? Based on the image.

Paresh Mehta
CFO, Ashoka Buildcon

Hello? Hello. You're asking for this display? We have almost non-fund-based, almost around 2,000 odd crores and fund-based around INR 200 crores, so.

Jiten Rushi
VP, Axis Capital

Total limit would be how much for non-fund-based and fund-based?

Paresh Mehta
CFO, Ashoka Buildcon

For non-fund-based, it would be approximately INR 4,000 crore.

Jiten Rushi
VP, Axis Capital

Okay.

Paresh Mehta
CFO, Ashoka Buildcon

Fund-based would be CC limits would be around INR 350 crores.

Jiten Rushi
VP, Axis Capital

I have more questions. I will come back in with you. Thank you, sir.

Paresh Mehta
CFO, Ashoka Buildcon

Right. Right. Right. Right.

Operator

Thank you. The next question is from the line of Anupam Gupta from IIFL. Please go ahead.

Anupam Gupta
Investment Analyst, IIFL

Thank you, sir, for the opportunity. I just have one question. I wanted to understand the contract between the HAM SPVs and the EPC. So how do you account for the raw material inflation, which is there? Where does the EPC get the HAM SPV or does it get it from the EPC?

Paresh Mehta
CFO, Ashoka Buildcon

So, the escalation, which is the estimated escalation about the escalation, is passed on to the EPC contractor.

Anupam Gupta
Investment Analyst, IIFL

Okay. So the HAM overall, the cost remains the same and EPC margin contract.

Paresh Mehta
CFO, Ashoka Buildcon

Yeah, EPC contracts are increased depending on... yeah, it gets complicated. If there's an excess escalation received from NHAI, vis-à-vis the projected project cost at the time of finishing project.

Anupam Gupta
Investment Analyst, IIFL

Okay. But, there is no possibility of increasing the debt portion sanctioned from the bank on a higher cost, right? That is not a possibility.

Paresh Mehta
CFO, Ashoka Buildcon

No, no, no.

Anupam Gupta
Investment Analyst, IIFL

That's all I want. Thank you.

Operator

Thank you. Next question is from the line of Bharani Vijay from Spark Capital. Please go ahead.

Bharani Vijay
Lead Equities Analyst, Spark Capital

Yeah. Good afternoon, sir. So, sir, regarding the hybrid projects, there were two concerns, especially when it comes to valuation and the sale of the assets. One was this, GST on the annuity payment, which is resolved now. Second is this, bank rate, which reduced, which, you know, resulted in the overall IRRs getting impacted. And because we have in our portfolio large projects which we won in the 2018 to 2017-18 period. So how do you see this affecting our ability to monitor GST going forward, and what is the way out for this?

Paresh Mehta
CFO, Ashoka Buildcon

So there are two or three assets which were built where the difference of RBI lending r ate was significant. So basically, it has taken some on the valuation of those SPVs. But finally, we'll have to take a step and calculate if it is required, or then we'll keep the asset and try to ride the wave of the RBI lending r ate. But it's a good valuation which is closer to the estimated because investors also from a futuristic aspect, they consider a higher RBI lending r ate in future. So, from that perspective, it's closer to our initial value expectations, we will monetize that asset. That negotiation is going on now.

Bharani Vijay
Lead Equities Analyst, Spark Capital

So essentially, it's, you know, waiting for the interest rates in the economy, you know, going up, you know, would be one of the ways?

Paresh Mehta
CFO, Ashoka Buildcon

Yeah, but it would help in improving the valuation.

Bharani Vijay
Lead Equities Analyst, Spark Capital

Right. Right. Secondly, on the debt which we have outside the EPC business. So you mentioned the BOT portfolio has a debt of INR 3,156 crores, and the HAM project so far we have about INR 2,000 crores. So, after this SBI Macquarie deal, in next one or two quarters, this BOT portfolio debt will be fully out of the consolidated number, correct?

Paresh Mehta
CFO, Ashoka Buildcon

Right. Right.

Bharani Vijay
Lead Equities Analyst, Spark Capital

You were telling the cash flow from the parent to all these assets is around INR 50 crore per year.

Paresh Mehta
CFO, Ashoka Buildcon

Yeah.

Bharani Vijay
Lead Equities Analyst, Spark Capital

Probably, that will be more. But that will also be-

Paresh Mehta
CFO, Ashoka Buildcon

That will also go away.

Bharani Vijay
Lead Equities Analyst, Spark Capital

Yeah, that will also go away. Correct. So, what we would be left with probably, you know, in the next year is INR 2,000 crore of HAM, which would of course, be increasing as we execute more.

Paresh Mehta
CFO, Ashoka Buildcon

Right.

Bharani Vijay
Lead Equities Analyst, Spark Capital

So, what is the nature of debt repayment in these SPVs? Is it ballooning structure, or is it? How is it? Just trying to understand?

Paresh Mehta
CFO, Ashoka Buildcon

It's a ballooning structure, because the energy and the interest has to be serviced over a period of time. So there is a bit of ballooning structure in the repayment schedule, because if you see the NFC entity also, the principal amount is ballooning. Similarly, here also, it will be ballooning structure over the yeah.

Bharani Vijay
Lead Equities Analyst, Spark Capital

Why I'm asking is, whatever cash is required for the HAM projects would be generated by, w e don't see any-

Paresh Mehta
CFO, Ashoka Buildcon

No, we don't. No, we don't foresee any short.

Bharani Vijay
Lead Equities Analyst, Spark Capital

Right, sir. I basically require yearly repayment schedule of these assets, probably for which I will give it to you, sir. Offline. Thank you.

Paresh Mehta
CFO, Ashoka Buildcon

Right. Thank you.

Operator

Thank you. A reminder to the participants, anyone who wishes to ask a question, may please press star and one at the sign. The next question is from the line of Sushant Verma, a retail investor. Please go ahead.

Sushant Verma
Analyst, Retail Investor

Hello, sir. I have been attending your conference calls for the last couple of quarters, and I always see you talking pretty good about the pipeline and the number of projects with support from the government and everything else. Your order book is also pretty good, actually. But somehow, I find your performance to be a bit lackluster. I don't see that kind of confidence which I had got about maybe three quarters back from the management team. So is there a problem in terms of executing the project, or is it just, I mean, the nature of the business right now? I am really worried as an individual investor.

Satish Parakh
Managing Director, Ashoka Buildcon

You see, the nature of business is such that the starting of the project is very important, winning and then starting. So there has been a delayed start in most of the projects, due to the land acquisition issues and other issues, in most of the projects. So if you see, Q4 is very optimistic. Around six projects are starting in Q4, which were supposed to start in Q3. Particularly, Tumkur-Shivamogga got delayed almost by a year on various issues, COVID, FC and then land acquisition. So this business is all about the entire... The highway sector business is completely dependent on land acquisition. Though NHAI always says they would award up to 80%, but then getting this 80% actually on ground does take time.

Sushant Verma
Analyst, Retail Investor

Understood, sir. So that would eventually mean that even Q3 performance may not be great. I mean, if I am to extrapolate.

Satish Parakh
Managing Director, Ashoka Buildcon

Q3, we will be, we are having good projects in hand to execute in Q3, like Bundelkhand, TS3, two Bihar packages, Kandi project, these are all at advanced stage of execution. So they will throw up a good number. So Q4 will, again, will be starting of the projects, so execution will start, but numbers will always pick up when projects are really, like, six months down the line.

Sushant Verma
Analyst, Retail Investor

Okay. Okay, sir, next question is about the SBI Macquarie deal. I mean, of course, you have been sharing everything openly in all the core calls, but somehow I feel it's a moving target. I mean, I think we thought it could probably get over by Q2, now it's probably Q4. So, I mean, is there a bigger struggle in that, or again, it's all to do with the market dynamic right now?

Satish Parakh
Managing Director, Ashoka Buildcon

Basically, these are a set of projects where we have Annuity, where we have BOT projects, where we have hybrid annuity projects. So evaluation and due diligence of these projects take huge time to the investors. And then there is a process for getting permissions from the authorities. So basically, due diligence, because of the nature of projects are varied, and the mix is completely from state to NHAI, from hybrid to BOT. So the whole evaluation process does take time.

Sushant Verma
Analyst, Retail Investor

All right, sir. Thank you very much and all the best. Thank you.

Satish Parakh
Managing Director, Ashoka Buildcon

All right.

Operator

Thank you. Next question is from the line of Vibhor Singhal from PhillipCapital. Please go ahead.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

Yeah, good afternoon, sir. Thanks for taking my question again. So, two more questions from my side. One is on the overall strategy of business, I would want to take a little bit from. So right now, we have now ventured into beyond roads. We have now ventured into railways, power transmission, and now we have several other building segments also. Of course, we used to be building before as well. So at the company level, what are we now looking to only move, let's say, or let's say actually diversify beyond the road segment, given the competition that we are seeing in NHAI projects and more and more orders going forward in the next maybe one or two years, let's say, a larger share of orders as compared to before coming from these non-road segments?

Satish Parakh
Managing Director, Ashoka Buildcon

So overall, the strategy is, as I explained last time also, it's the 70/30. 70% will always compromise of roads and railways. The 30% with the new sector, like buildings, is giving us a very good impetus, and the power T&D is already there. Railway is always a mix of civil and electrical or electromechanical, depending upon which projects we get. But normally, the ratio would be like 70/30, for at least next two years.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

Got it, sir. And sir, in terms of HAM projects, I mean, given that right now we are, let's say, very close to some deal, at least, if not a complete sale, but some asset sale in the BOT segment. And as you just mentioned that every HAM asset sale would take a priority later on. And also, I think in the market there is a huge supply of projects, which other developers also have put up for sale. So any transaction in that space also is not easy to be materialized. So, going forward, would we be open to taking more and more HAM projects in the BOT in the road segment? Or will we find a way to reduce the equity requirement burden on our balance sheet?

Satish Parakh
Managing Director, Ashoka Buildcon

No, going ahead, we would be definitely bidding for EPC as well as we will be participating in HAM projects. Because anyway, HAM is going to remain as a business, strategy going ahead.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

Right, sir. So, just to, just my last question on this thread. So given that we are looking for, let's say, maybe not, again, maybe not a complete BOT or EPC-... And if, let's say, for example, we end up selling a good deal of projects which are making good cash flows, and let's maybe some or some other projects which are not generating cash flows are not, the ones which we are able to, sell off, then, we might end up in a situation in which our INR 40-INR 50 crores of annual, funding requirement, which is a direct funding requirement, has actually increased. Because the positive cash flow from the good assets might no longer be there, and we might actually have to fund the, the higher losses in credits from our, from our standalone numbers.

So, and then on top of that, we also have the current project and the future projects as well. Do you foresee this situation leading us to maybe more, incremental than our standalone and share on the balance sheet?

Paresh Mehta
CFO, Ashoka Buildcon

No, we don't anticipate that any of the projects which we have put on the block will not sell. So there's always a value and discovery of this today, and we'll be able to sell. So we really don't anticipate that one any of the projects will be left out in the process. It may be a couple of months, plus minus, but otherwise it will really happen.

Vibhor Singhal
Lead Analyst of IT Services and Infrastructure, PhillipCapital

Got it. Got it. Thank you so much for taking my questions, and wish you all the best.

Operator

Thank you. The next question is from the line of Subhadip Mitra from JM Financial. Please go ahead.

Subhadip Mitra
Director, JM Financial

Hello. Thank you for the opportunity. I'm sorry I've joined the call a little late, so my questions might be a little answered. My first question is with regard to, you know, what is your guidance with regard to the current year's revenue for the full year, and commercial guidance, if there's any change?

Paresh Mehta
CFO, Ashoka Buildcon

So, guidance, we had said we will be around 30%, will be guidance. Margins will remain in the same range, region as they are today.

Subhadip Mitra
Director, JM Financial

Okay. The same range as what we have done in the past.

Paresh Mehta
CFO, Ashoka Buildcon

Right. Right.

Subhadip Mitra
Director, JM Financial

Understood. Secondly, you also had a solar EPC project for NTPC, which you were executing. I remember, I think last time we spoke, you know, what you were mentioning is you were still to procure the modules. So has there been any progress on that? If the project, are you looking at any loss in this, given that module prices have spiked?

Paresh Mehta
CFO, Ashoka Buildcon

Yes. So there was a sudden spike in the module prices across. The entire industry is suffering on that. As an industry, as a whole, we have taken up this NTPC and Rewa, as we are trying to find a solution for this particular problem of spike of modules. No purchase order has been placed yet.

Subhadip Mitra
Director, JM Financial

Thanks. That's it from my side.

Operator

Thank you. The next question is from the line of Mangesh Bhadang from Nirmal Bang Equities. Please go ahead.

Mangesh Bhadang
Research Analyst, Nirmal Bang Equities

Hello, sir. Sir, a couple of questions from my side. Sir, so I just wanted to know how much is the subordinate debt, as well as the loans and advances that we have given for the assets that we are planning to hive off. And, you know, what is the realistic assumption of how much of that will come back to the company? Is it 100%, or you think that there could be lower than that? And second question is, after the deal, how do we expect the capital allocation of the company is going to be? So, so basically, whether the focus would be on roads and then, followed the EPC or probably, something like CGD or, or any venture within, it is on the higher side would be looked at.

Paresh Mehta
CFO, Ashoka Buildcon

The subordinate debt, as we have already said, ABL supported ACL, approximately, INR 950 crore odd, of which approximately INR 200 crore is interest, so INR 750 crore in cash. So directly supporting, the SPVs, through ACL or equity structure, either in the form of equity, pure equity or debt structure. So that's how it works, at ACL and the SPVs.

Mangesh Bhadang
Research Analyst, Nirmal Bang Equities

We will come to that, so I'm saying, postally. Intuitively, interest will come with that.

Paresh Mehta
CFO, Ashoka Buildcon

How the valuations stack up and what we actually we'll disclose the deals.

Mangesh Bhadang
Research Analyst, Nirmal Bang Equities

Okay. And on the capital allocation, sir, so would we be looking at any opportunities in the spaces wherein the, say, airports or any other space wherein the commitment would be there? Or you would be sticking with EPC or maximum HAM?

Paresh Mehta
CFO, Ashoka Buildcon

So basically, the major focus will be EPC, but HAM, which is another model of EPC road projects. We'll definitely look at, you know, continue to look for HAM projects, where the value will get into structures with long-term equity investments to drive HAMs and equity. It will depend in future, but otherwise, HAM is the next area. Other areas we are typically focusing on pure EPCs.

Mangesh Bhadang
Research Analyst, Nirmal Bang Equities

Okay, sir. Okay, thanks a lot, sir.

Operator

Thank you. As there are no further questions in queue, I now hand the conference over to the management for the closing comments.

Paresh Mehta
CFO, Ashoka Buildcon

Hello. We thank everybody for joining this call, and we are open for any questions and answers. Offline, you can get in touch with myself or Mr. or our CR agency, Stella. Thank you, and good afternoon.

Satish Parakh
Managing Director, Ashoka Buildcon

Thank you, everyone.

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