Sterling and Wilson Renewable Energy Limited (NSE:SWSOLAR)
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May 12, 2026, 3:40 PM IST
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Q3 22/23

Jan 19, 2023

Operator

Ladies and gentlemen, good day and welcome to Sterling and Wilson Renewable Energy Limited Q3 FY23 Earnings Conference Call. This conference call may contain forward-looking statements about the company, which are based on the beliefs, opinions, and expectations of the company as on the date of this call. These statements are not the guarantees of future performance and involve risks and uncertainties that are difficult to predict. As a reminder, all participant lines will be in the listen-only mode, and there will be an opportunity for you to ask questions after the presentation concludes. Should you need assistance during the conference call, please signal an operator by pressing star then 0 on your touchtone phone. Please note that this conference is being recorded. I now hand the conference over to Mr. Sandeep Thomas Mathew, Head - Investor Relations, for his opening remarks. Thank you, and over to you, sir.

Sandeep Thomas Mathew
Head of Investor Relations, Sterling and Wilson Renewable Energy

Yeah. Good afternoon, everyone. I welcome you all to the Q3 FY 23 Earnings Call. Along with me, I have Mr. Amit Jain, our Global CEO, Mr. Bahadur Dastoor , our CFO, and SGA, our investor relations advisors. We will start the call with operational highlights for the quarter and industry overlook by Mr. Amit, followed by the financial highlights by Mr. Bahadur Dastoor . Post which, we'll open the floor for Q&A. Thank you, and over to you, Amit.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Thanks, Sandeep, and a warm welcome to all the participants on this call. I would like to give a quick update on our business operations and outlook on the solar industry. Beginning with our order book, our Unexecuted Order Book as on January 18, 2023, stands at INR 2,703 crore with nearly 84.4% domestic EPC, which is executable over the next 18 months. The company has announced new orders and MOUs totaling approximately 2.8 GW in the first nine months of fiscal year 2023. In Q3 FY23, we were awarded two new contracts in India for solar EPC projects. First was a 242 MW project from Amplus Solar, part of Petronas Group, for a project located in Bikaner, Rajasthan. Second was a 60 MW project from AMPYR Energy for a project located in Koppal, Karnataka.

Total new orders amounted to be approximately INR 364 crore. Last quarter, we had announced the BoS package consisting of four blocks of NTPC Renewable Energy Limited solar PV facility at Khawda, RE Power Park, Rann of Kutch, Gujarat, with a total capacity of 1,570 MW DC, which is one of the largest projects awarded to us in India thus far. The overall bid value, inclusive of O&M for 3 years, is INR 2,212 crore inclusive of taxes. The contract agreement for the project was signed in October 2022.

In September 2022, the U.S. step-down subsidiary of the company signed a memorandum of understanding with the government of Federal Republic of Nigeria, along with its consortium partner, Sun Africa, for the development, design, construction, and commissioning of solar PV power plants aggregating 916 MW peak at five different locations in Nigeria, along with battery energy storage system with total installed capacity of 455 MWh. Financing for these projects is under negotiation between US EXIM, ING, and the government of Nigeria. The company is in the process of finalizing the D&EPC agreement. Our order pipeline continues to grow and remain strong even after announcing some large order wins in India. This, we believe, is fairly representative of the overall buoyancy in the market.

We expect bid for the projects, continuing, constituting more than 41.6 GW, with India having the highest share at 55.5%, followed by Middle East and Africa at 24.9%, US and Latin America at 8.9%, Europe at 5.4%, and Australia at 4.8%. Ordering activity in India is likely to further gather pace with private IPPs and PSU pipeline continuing to grow, and a resolution of GIB issue which had held up some projects in Rajasthan, which is one of the top 3 markets for solar installation in India. We also foresee strong growth drivers in our key international markets of Australia, EU, and US by favorable evolving regulatory landscape and module price correction.

We foresee a lumpiness in order inflow, with stronger companies expected to take a larger portion of the market in future and lower- level players moving out. I will give you an update on solar market outlook. One of the key positive developments in the last 12 months has been the decline in solar module prices globally as a result of increasing capacities coming on stream. Module prices which had touched 28-29 cents watt peak last year have been steadily declining and have declined to 23 cents per watt peak by the end of 2022. Module price is a key determinant of the project cost, a lower module price enhances project feasibility and is likely to help accelerate project award and encourage development of more solar projects globally.

Polysilicon availability, which has been a key bottleneck in the solar supply chain, is expected to rise significantly in 2023 as per industry reports, and this should consequently help keep prices in check and potentially bring module prices even lower. From a demand perspective, we are continuing to see a good buoyancy in international and Indian markets for solar EPC projects. Especially in India, in the last five years, solar power capacity in India has risen manifold from 22 GW in March 2018 to 60.8 GW in September 2022. India's solar power potential is estimated to be about 749 GW. At around 61 GW, the installed capacity is only around 8% of that, and there is a significant potential to increase capacity in future. The last six years have also witnessed a steep decline in solar tariffs in India.

The pace of commissioning of new capacities in India is expected to continue at a rapid rate in the medium term, owing to excellent cost competitiveness, interest from domestic and institutional investors, and the Government of India's sustained attention, supported by newer technologies such as hybrid, floating solar projects and better storage technologies. In the near term, solar plus storage infrastructure industry is also expected to grow. Cost reductions, operational efficiency, and the possibility to minimize storage capital costs through the solar Investment Tax Credit are all advantages of combining storage and solar. With the rapid development of high performance, low cost PV technology, India may be able to continue to lead the global solar revolution in future. Globally, adoption of green hydrogen is critical to achieve the announced net zero carbon emission targets.

The Union Cabinet recently approved the National Green Hydrogen Mission with an allocation of nearly 30,000 crores aimed at producing 5 million ton of green hydrogen annually by 2030. About 115 GW of renewable energy capacity would be required to produce the targeted 5 million ton of green hydrogen by 2030. The government expects the mission to attract investment worth INR 8 trillion by 2030. The mission would also result in reduction of greenhouse gas emission by nearly 50 million ton annually and save India INR 1 trillion in its fossil fuel imports. The mission is aimed at making India a hub for both manufacturing and its export of green hydrogen. The energy crisis on account of Russia-Ukraine war has urged the EU to accelerate the development of renewable energy and reduce reliance of resources from Russia.

EU targets to have 45% renewable energy in its energy consumption mix, with 600 GW of solar capacity by 2030. This should lead to an additional 8-11 GW of new installations per year on top of previous levels. In the U.S., while there has been a positive regulatory development in the last 6 months, activity on the ground has been muted as a result of scrutiny on imported module, which has caused a large amount of solar panels getting detained at the U.S. borders. Solar Energy Industries Association forecasts that USA will only add about 16 GW of solar capacity in 2023, which represents a similar level to that of 2022, as the scrutiny is expected to remain in place in the near term.

With panels stuck at U.S. Customs, projects of some large developers has got pushed to 2023. With tax credits due to expire in 2025, we expect ordering activity to pick up significantly in 2023 so that projects can be operational by 2025. Australia is making significant strides in the solar ambition, it is a market we are hopeful of doing well since we are already the established leader in the solar EPC. I would like to highlight that we are well positioned to capitalize on these growth prospects, thanks to our global reach, and our strong relationship with the customers and lenders. On our O&M side of the business, our solar O&M portfolio as of date is approximately 7 GW, with third-party O&M constituting approximately 1/3 of the portfolio.

Kindly note, this portfolio includes EPC projects under construction commissioning, for which contractual revenue is expected to commence by March 2023. O&M constituted 7.3% of revenue in 9 months FY 2023, and stood at INR 141 crores. Our enhanced value to customer through O&M differentiators like drone thermography, strong analytics and predictions, IV curve tracer, underground cable fault finders, et cetera, will help us in expanding our O&M portfolio. As more operation and procedures in O&M are digitized, we are unlocking the value of predictive maintenance and making increasing use of it. Through the use of global customer mapping, it is our intention to locate lucrative business prospects with the end goal of significantly expanding our market share in O&M category. In addition to this, we are capitalizing on the solid ties we have with IPPs all around the world.

With this, I will ask Mr. Bahadur, our CFO, to take you through the consolidated financial highlights. Thank you very much.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Thank you, Amit. Good evening, everyone. I will take you through the consolidated financials for the 9 months ended December 2022. Revenue increased by 1.7% quarter-over-quarter, aided by higher contribution from the O&M segment. For 9 months FY 2023, revenue has decreased by 51% year-over-year due to lower contribution from ongoing EPC projects. Gross margins remain suppressed primarily on account of international EPC projects. Net loss during the quarter has declined to INR 99 crore, versus INR 299 crore in the previous quarter and INR 429 crore last year. In 9 months FY 2023, O&M accounted for 7.3% of revenue, totaling INR 141 crore. While O&M gross margins have improved sequentially, 6.7% in Q3 FY 2023 versus negative 13% in Q2 FY 2023.

They are still impacted by projects where O&M costs have been incurred, but revenue recognition has not begun due to the client delaying final handover. We expect O&M margins to normalize in the coming quarters. New site additions to O&M portfolio are likely to start contributing to top line in FY 2024. Coming to the balance sheet. As on December 31, 2022, net worth stood at INR 218 crore, and cash and cash equivalents stood at approximately INR 181 crore. Our net debt stood at INR 1,374 crore. We anticipate net debt to decrease with new order inflows and completion of U.S., Australia projects. With respect to advance and performance bank guarantees, which were encashed by four customers amounting to INR 588 crore, approximately INR 350 crore have been refunded by the customers for two of the projects.

With respect to the balance, the company is in discussion with the customers. As on December 31, 2022, we had a negative working capital of INR 140 crore as compared to a negative working capital of INR 272 crore as on September 30, 2022. Receivables due for more than a year as on December 31 were INR 325 crore and have declined compared to INR 362 crore as on September 30, 2022. Of this, related party receivables are approximately INR 11 crore, net of the INR 207 crore that the company must repay to the related party in relation to the waste to energy project advance. The indemnity agreement covers approximately INR 259 crore of non-related party receivables. With this, we can now open the floor to questions and answers.

Operator

Thank you very much. We will now begin the question and answer session. Anyone who wishes to ask a question may press star and one on their touchtone telephone. 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 Abhineet Anand from Emkay Global Financial Services. Please go ahead.

Abhineet Anand
Senior Research Analyst, Emkay Global Financial Services

Thanks for the opportunity. First of all, I want to understand on this, you know, gross margin still going negative, while I think it has improved on a sequential basis. You know, on a similar revenues, you have lower gross margin losses. I want to understand that how, you know, what quantity of your sales are still left, which would be below, you know, gross profit levels.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

I'll answer that question, Abhineet. The company has accounted for the losses on its ongoing projects. It today has a UOB of about 2,700 crores. If one were to look at projects which are going to be on a no profit, no loss situation, the gross margins there would be between 10%-11% on all of those. We expect that gross margins will normalize by first quarter of FY2024, and there is nothing much that one has to do now for the ongoing projects.

Abhineet Anand
Senior Research Analyst, Emkay Global Financial Services

Okay. A general gross margin, I think you have been over years, guiding is around that 10%-11%, right?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

That is the same % which we expect on all the new non-legacy projects.

Abhineet Anand
Senior Research Analyst, Emkay Global Financial Services

Okay. Secondly, on this Nigerian contract, actually, what are the steps still remaining? You know, we probably had L1 or something in September, and it's been probably 4, 5 months. When do we actually expect it to come in our books?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Abhineet, I will take this question. We have been continuously engaged with the government of Nigeria, and substantial progress has been made. The discussions are continuing, and we expect to finalize this order soon.

Abhineet Anand
Senior Research Analyst, Emkay Global Financial Services

Okay. Sir, last one from me. From Reliance perspective, can you throw some light in terms of the next two, three years? What can be just, you know, I am just saying, you know, to be more not any specific number or something, but if you can give some view because Reliance has stated that they will be putting certain capacity by FY25. If you can, you know, guide us through the role that we'll be playing.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

As like it is in public domain that this is a mega project. The plans are huge, and the development is going to be of one of the largest in the world. Both the teams are engaged in discussing, planning and the final project execution and strategy for execution. That is being discussed. As far as the exact details of year-wise rollout plan is concerned, only Reliance will be able to provide that information. At this point, as and when we finalize that with Reliance, we'll get back to the markets with that information.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

If I may just add to what Mr. Amit said. Obviously, with the inflow that Reliance has done into this company, we would assume, and our assumption continues to remain strong, that we will be the preferred EPC subcontractor for the projects as and when they are announced.

Abhineet Anand
Senior Research Analyst, Emkay Global Financial Services

largely on the BoS side, right? This will be largely on BoS.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Totally correct. Because, yeah, because Reliance will be supplying the module. It will be on BoS.

Abhineet Anand
Senior Research Analyst, Emkay Global Financial Services

Okay. Thanks, sir. Those were my questions.

Operator

Thank you. A reminder to our participants, please press star and one to ask a question. The next question is from the line of Nikhil Abhyankar from DAM Capital. Please go ahead.

Nikhil Abhyankar
Analyst, DAM Capital

Thanks for the opportunity, sir. Sir, I've got a couple of questions. There has been a drop in module prices and even polysilicon prices for the last two months. Where do you see the module price heading in the next year? What will be the impact on our gross profit margins?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

As far as the decline in module price is concerned, we see that till the end of the year, they were close to $0.23. In this particular January itself, we are seeing that the module price is correcting to the level of $0.20-$0.21. All depends upon the new capacities coming online, because in this further few quarters, more and more capacities, both for polysilicon and module manufacturing, will come on stream in China and various other parts of the world. At this point of time, it's difficult to take a forward call. We see that module prices, which were a major issue in last two years, is going to correct itself. We see the module prices continuously, you know, declining and a very, very cost competitive pattern. That we are going to witness in coming quarters.

As far as our gross margins are concerned, first it takes away the risk which we were facing on the module supply uncertainty. More and more project closures will come into effect. We see the robust growth in the market. Certainly it will protect our margins. If we decide to go with the module prices, and we see the decline in the module prices, that will impact us positively.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Just a final point is, as far as the domestic market is concerned, there would be no impact because we work only on BoS. Modules are not part of our scope.

Nikhil Abhyankar
Analyst, DAM Capital

Understood. Sir, just a continuation question to the Nigeria order. Given these, module prices have been falling, so is there any chance that the actual order size will be lower than $1.5 billion, as earlier mentioned?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

No, actually in Nigeria, as we have informed, the Nigeria order is with the U.S. Exim Bank funding. For that, the module has to comply with the U.S. specifications and from the U.S. manufacturer as of now. The Chinese component in those modules cannot be used. For that, it's very difficult to predict, sir, that how module prices will be. We don't see any change in the order value with respect to the decline in module prices in other parts of the world.

Nikhil Abhyankar
Analyst, DAM Capital

Understood. Just a final question, sir. What is the quantum of international orders remaining where, we are expected to still make, gross losses?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

I think I would request Mr. Bahadur to give you the exact figures on that.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

I'm sorry.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Mr. Bahadur.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Sir, repeat the question.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

They are inquiring about our balance order book, with respect to international orders as on date.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Yeah. The balance order book that we have as of right now is roughly in the region of about 450 crores. This is not including Nigeria. Nigeria is, while there is an MoU that is signed, that order value is upwards of $1.5 billion. What I am talking about are those jobs which are part of the legacy jobs, which are about 450 odd crores, which are expected to get over mostly by Q4 or maybe a slight overflow into the first or second half of FY2024.

Nikhil Abhyankar
Analyst, DAM Capital

Okay. Thanks a lot. I'll join back in the queue.

Operator

Thank you. Any participants who wish to ask a question may please press star and one. The next question is from the line of Abhinav Bhandari from Soham Asset Managers. Please go ahead.

Abhinav Bhandari
Analyst, Soham Asset Managers

Yeah, thanks for the opportunity. I hope I am audible.

Operator

Yes, sir, you are audible.

Abhinav Bhandari
Analyst, Soham Asset Managers

Yeah. First question is on the NTPC order. Have you received or booked any mobilization advance during the quarter? If not, how much would be that number, which would come in possibly Q4, Q1?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Advance has been received by NTPC, and we are in the process of mobilization of the project.

Abhinav Bhandari
Analyst, Soham Asset Managers

Can you help me with the numbers, sir? How much would be the exact amount?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Yeah.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

You'll have to repeat the question. I'm unfortunately very sorry that I again got dropped off. What is the number that you're looking at me?

Abhinav Bhandari
Analyst, Soham Asset Managers

Yeah. Bahadur, on the mobilization advance from NTPC that you have received during the quarter.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

We have received roughly INR 220 crores of mobilization advance from NTPC.

Abhinav Bhandari
Analyst, Soham Asset Managers

Sure. Just trying to, you know, get a clear picture on this debt increase, to about INR 1,374 crore, which you said. One is you would have received this mobilization advance. Second is, if I read in the footnotes, there is some INR 66 crore that you received from the promoter side. There is another INR 349 crore which has been settled with the three clients. I'm just trying to understand, despite all these three inflows, how is the debt increase? Can you help me understand that mathematics?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Yeah, that's no problem. We had our legacy projects in Australia and U.S. which required to be funded to bring them to a closure. One is that there is a reduction in payables by roughly 300 crores. There are also overheads of almost 90 crores which had to be paid. I was just answering Abhinav's question, and considering the interest as well as the overheads, there was a need to borrow, as well as the need to borrow to close off payments which are coming up in January, February and March.

Abhinav Bhandari
Analyst, Soham Asset Managers

Okay. The, the inflows that I spoke of has already been adjusted against this number, right? INR 1,374, or it has come in January.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Look at it this way, that the INR 66 crore which we have received from the promoters is against money where the company was already a cash out, right?

Abhinav Bhandari
Analyst, Soham Asset Managers

Correct.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

It is not really a inflow per se. We had against those indemnity receivables, we also had to make a payment of roughly about INR 35 crore-INR 40 crore against those indemnity assets in the quarter. The entire promoter indemnity has not been a free flow as far as the company is concerned.

Abhinav Bhandari
Analyst, Soham Asset Managers

Got it. Got it. Got it.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Borrowings, Abhinav can never be last minute, no. If you have an LC obligation, et cetera, you need to well plan them.

Abhinav Bhandari
Analyst, Soham Asset Managers

No, that's well understood and appreciated. I was just trying to, you know, get closer to the figure. That's what I was trying to understand.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

All right. Right.

Abhinav Bhandari
Analyst, Soham Asset Managers

Just one last bit. On this INR 1,374, what would be our average borrowing cost today?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

It would be between 9.5%-9.7%.

Abhinav Bhandari
Analyst, Soham Asset Managers

Got it. Got it. Perfect. Sorry, just one more. There was some additional assistance to promoters that you were to give, I think that was disclosed in last quarter. Has that been already given or that would happen now?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Sorry, could you repeat that question, please?

Abhinav Bhandari
Analyst, Soham Asset Managers

Wasn't there some additional assistance to promoters in terms of loans that we were to give, which probably I think was discussed last quarter?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

No. Okay. There is no loan that can be given to the promoters at any point in time.

Abhinav Bhandari
Analyst, Soham Asset Managers

Okay.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

The articles prohibit that. What was taken as a resolution in the AGM was a facilitation to return the O&M mobilization advance in the form of a loan, pending such time as the other formalities are completed. Since there are group dues, the O&M mobilization advance has not been given. Under no circumstances can any loan assistance be given to the promoter group because our articles prevent it from happening.

Abhinav Bhandari
Analyst, Soham Asset Managers

Yeah. Yeah. Got it. Got it. It's perfectly clear. Thank you and, best wishes to you.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Thank you, Abhinav.

Operator

Thank you. The next question is on the line of Jaydeep Sampat from Azure Power. Please go ahead.

Speaker 15

Good afternoon, sir. Good results.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Good afternoon.

Speaker 15

Congratulations for that. Was just wondering when the module prices and all aluminum steel prices were going up, so we had a loss and negative margin. Since in the last few months, all these prices of modules and steel, et cetera, is coming down. Why don't we see a positive margin, especially since there are contracts which are old and having old rates?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

I will start to answer that question. Mr. Amit may chip in later. We have to understand that all the modules for our old contracts had already been supplied. The last of them were supplied in Q1 of FY 23. When you're looking at a solar plant, one of the last material items that go into the plant are the modules. Because you have your cables which are trenched out first, your piles or trackers which are put, and ultimately the module. All the materials have already been done. What we are looking at now to complete the projects are essentially subcontractor costs and commissioning costs. No price reduction is going to help us insofar as our legacy projects are concerned.

As far as the new projects that the company has taken as of now, be it NTPC, be it Amplus, or AMPYR Energy, these are without modules. As far as steel, et cetera, prices are concerned, they were at their lowest points, which were factored in at the point of taking this job. If there is any further reduction, it could definitely help us. There would be a small benefit, but it won't reflect into a gross margin even in Q4 of FY 23, because most of these projects, the new ones that I'm talking about, will all commence either towards the fag end of FY 23 or in the first quarter of FY 24. Have I answered your question, sir?

Speaker 15

Yeah. In the Nigeria project, what are the margins that we are looking at?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

The margins for the Nigeria project are similar to what we are right now doing, in our international business. It would range in a number between 10%-11%.

Speaker 15

Okay.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

What I'm talking about is a gross margin.

Speaker 15

Yeah. Yeah. Yeah. Thank you, sir.

Operator

Thank you. The next question is from the line of Faisal Hawa from H.G. Hawa & Company . Please go ahead.

Faisal Hawa
Analyst, H.G. Hawa & Company

Sir, can you just give a brief information at, as how you are seeing this green hydrogen opportunity playing out for us? You know, we are now on record. There's a press article saying that we'll be now manufacturing even electrolyzers and transformers, generators, et cetera. What is the CapEx that we would require on that? Will that also, you know, increase our offering as a complete, you know, EPC provider for green hydrogen projects?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Okay. I will just start off by clarifying that when you're talking about generators, it is a separate Stirling company called Stirling Generators, which is offering green generator sets, in lieu of earlier diesel generator sets. It has nothing to do with the solar entity. Mr. Amit, you may kindly proceed for this.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Yeah, yeah. Thanks, Bahadur. Mr. Hawa, as Bahadur has already clarified that we are not into manufacturing of electrolyzers and that that's being undertaken by a separate company. Sterling and Wilson Renewable Energy Limited, as such, has no plans for the manufacturing of electrolyzers. As far as the green hydrogen space is concerned, we see going forward a very robust growth in solar market, which is coupled with the hydrogen projects. As government, not only in India and various other parts of the world, has announced various initiatives with respect to green hydrogen. We I see in next couple of projects, market growing multifold, but particularly the solar projects which are going to be associated with our green hydrogen projects.

Faisal Hawa
Analyst, H.G. Hawa & Company

Are you not seeing a position in which, you know, you will be actually be able to, you know, pick and choose your orders depending on the margin? You know, there could be like a surfeit of orders, you know, coming into the market.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Absolutely. Yeah, yeah, you are absolutely correct, Mr. Hawa. That I think two or three quarters down the line, we see that situation coming into the market because Indian market is growing significantly and the similar situation is in global markets. We see lot of new projects getting floated where the EPCs have to take call based on their capacity and the order book at that point of time. Certainly, the margins, and the order book, both will improve in the coming few quarters, and that trend will go for further few years going down the line. As you must have heard from Davos also, like the political leaders as well as the industry leaders are like the positive news is coming from all the side and they're making commitments and more and more investment across the globe.

Effectively, by being there in the space and one of the largest players in the world, we are definitely going to ride that wave and cash it out on it totally.

Faisal Hawa
Analyst, H.G. Hawa & Company

Sir, what is the kind of orders in terms of numbers that we are targeting for, 23 ended FY and then again for 24 ended FY?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

The order booking, I think for this particular quarter, I will not be able to give you the number that what it is, what the number is going to be, because there's 2 months left. We are in discussions with multiple customers in India as well as in international market. Just a slip can lead to the change in numbers. I will not take a call on that number at this point of time. As far as FY24 is concerned, we had given that for one steady state basis, even like we had given the similar numbers for FY23. We expect that on steady state basis, we expect without considering the portfolio of Reliance order book of $1 billion.

That also excludes one of big projects like Nigeria, which may come in and which may give a significant boost to the order books. This INR 1 billion order year-on-year, it will have like this, the growth which we are projecting 10%-15% growth in the order book. That's the projection I would like to give at this point of time.

Faisal Hawa
Analyst, H.G. Hawa & Company

Each of these orders would take two years to complete end-to-end from order.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Like 12-18 months. 12-18 months is the typical project execution time for most of the solar projects.

Faisal Hawa
Analyst, H.G. Hawa & Company

That would include even the, from the date of order given and accepted.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Yeah, that's correct.

Faisal Hawa
Analyst, H.G. Hawa & Company

Thanks a lot, sir.

Operator

Thank you. The next question is on the line of Iqbal Khan from Nomura. Please go ahead.

Speaker 13

Hi, sir. Thank you for allowing me. One question I have on debt itself. I'd like to mention that the international orders which are yet to be executed is around INR 450 crores, and I believe they are the legacy orders from Australia and U.S. By this, do you mean that there is more, I mean there is any chance of debt going up in Q4 as well? If yes, then could you guide us some ballpark number for that? Secondly, on the Nigerian project, like, you know, there has been news floating around Nigerian project, that, you know, there is opportunity of around $10 billion.

How do you see to this opportunity besides the phase I project, you know, where MOU has already been signed? When do you see this deal getting signed, by the end of Q4 or it might spill over to Q1 FY 2024?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Can you repeat your question? I could not hear you clearly.

Speaker 13

Okay. First question is regarding the debt. You mentioned that there has been an international order of INR 450 crores, which are yet to be executed. I believe they are the legacy projects which have already become loss-making, Australia and U.S. Is there any possibility that the debt might go up again in Q4? If yes, could you please give us some ballpark numbers for that? Secondly, on the Nigerian project, like, you know, there has been a news floating around the Nigerian project. Nigeria has a mission of some 30:30:30. There is around $10 billion opportunity there. How do you see this opportunity? When can we see the actual financial closure of this Nigerian project from the point of view of Sterling and Wilson?

Will it be, in the books of account by Q4 FY23 or it might spill over to Q1 FY24?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

I will start out by answering the debt. Mr. Amit will take up the position of Nigeria later. As far as debt is concerned, yes, there will be increase in debt in Q4, in the region of about INR 200-300 crores to close the existing projects as well as to meet the overhead requirements. The debt will slowly start coming down from FY 2024. Depending on the size of the projects that we get, as well as the mega projects that we are targeting, there is a high possibility of debt coming down significantly by Q4 of FY 2024. As of right now, this is the target that we are looking at, as far as debt is concerned. Over to you, Amit, for the Nigeria piece.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Yeah. As far as the Nigeria is concerned, as I informed earlier in the call, that substantial progress has taken place, and we expect to sign it soon. I will not like to pinpoint, like, the exact date and time when we'll be signing the contract. Discussions are on, and we expect to sign it soon. The phase I is approximately $2 billion, and the total MOU, the framework agreement which has been signed with the Nigerian government is for investment for $10 billion between U.S. Exim and Federal Republic of Nigeria. This will be executed in approximately various phases, and first phase is $2 billion, which we expect to conclude soon.

Speaker 13

Yeah, that's right. I'm saying would you be looking out for the remaining, 8 billion opportunities as well?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Yeah. We'll be cooperating with Sun Africa for further opportunities or the subsequent phases which are to be executed in Nigeria.

Speaker 13

Thank you for this. Just one more question I would like to add. Regarding the NTPC, you had said that, you know, you have received advance around 10%, which is mobilization advance. I mean, is it fair to understand that the revenue recognition of the NTPC will be reflected from Q1 FY 2024 onwards, or it has been already reflected in this quarter, I mean, our Q4 FY 2023?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

No, no. It will start reflecting from Q1 FY 2024 onwards because even if there is some amount of revenue in Q4 FY 2023, it will not meet the minimum benchmark test for us to start booking margins. Essentially it will be in Q1 FY 2024.

Speaker 13

Understood. Thank you, sir. Thank you so much.

Operator

Thank you. The next question is from the line of Tushar Sardana from Athena Investments. Please go ahead.

Speaker 12

Thank you for the opportunity. I have three questions. One is, you know, do your margins increase if you take orders without the modules, gross margins? Because the order value reduces, but your absolute margin remains same. Is that understanding right?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

I'll answer that question. When we take a total turnkey project, we do take margins on the modules as well. Considering the fact that worldwide module prices are known, if one were to break it up component wise, obviously your margins on the modules would be lower, but it is not necessary that you do it at a zero margin. Coming to the fact that you are taking a project without modules, yes, your margins on the percentage terms will be slightly higher in a BoS contract as compared to a turnkey EPC contract. It does not in absolute term remain the same.

Speaker 12

Okay. My second question is, you know, the solar opportunity in India seems to be fairly large. Why not focus on India, and why go to global markets? You're planning a billion-dollar kind of orders. I'm sure you should be able to get that much orders from India itself.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Before Mr. Amit answers, I'll just request you to have a look at our bid pipeline. Almost 55% of whatever we are bidding now and in the foreseeable future is India. This we are not even considering the mega project from the group company. We are looking definitely at India. At the same time, we do not want to give up our opportunistic reach worldwide. We do have bids coming outside India as well.

Speaker 12

Okay.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Sorry, Amit, for jumping in.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

No, no. Thanks. I see that. You have seen that we are addressing all the opportunities which are there in the Indian market very, very aggressively, whether it is with IPPs or PSU. We do recognize that there is a huge potential in the market and our Indian order book will grow significantly this year. At the same time, we don't want to give up the advantage and outreach we have internationally and the relationship which we have with global IPPs. We don't want to give it up. We foresee the similar robust growth happening everywhere, Europe, US, Australia, Latin America, even the Middle East market. With the module price correction, even these markets will grow significantly. We'll capitalize significantly both on the domestic as well as the international market growth.

That's the portfolio balancing will of course happen depending upon what's the appetite we have. Definitely we are going to address all the opportunities we have very diligently.

Speaker 12

Okay. My last question is, you know, as an investor, how should we look at risk mitigation, in case of fluctuation in module prices? We are known to be watertight, and also the steel prices, you know. How should one view over next?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Yeah, yeah. Actually we have addressed this issue multiple times in all of our investor call that we are putting strategies in place. Even if we are taking the module risk, how to address that.

Either that is going to cover with the discussions with the customers that we are covered, whether either there are price variation clauses or it's a passthrough. Whatever risk arises, we pass it on the customer. On the other hand, with the glut in the market, with the module overcapacity in the module market, module manufacturers are also becoming more flexible, and that was part of our earlier strategy as well, to get the performance bonds to the tune of 10%-15%, and which more and more module manufacturers are accepting. It's a two-pronged strategy, either cover it through the risk with passing on the price increase to our customers or having substantial bonds from our supplier so that we are not exposed to any price volatility as far as modules are concerned. Okay. Thank you.

Speaker 12

Thank you for answering my questions and wish you all the best. No, pleasure. Thank you.

Operator

Thank you. The next question is from the line of Manoj Guha from United Securities. Please go ahead.

Speaker 14

Good afternoon, sir. Sir, I want to take, assuming a very positive scenario in this world after Ukraine and Russia war, everybody want to reduce dependency of fossil fuel. With green hydrogen, India have a tailwind, and you have a tailwind of, our partner Reliance as putting a big project. What would be our limiting condition to not to take like, for example, $1 billion we can do from Reliance, $1 billion we are already bidding. If we have one big project like Nigeria, if we have a more like that. Would you stop taking it or you will put a limit we will take that much percentage margin and leave other? What would be the limiting factor, working capital of what? How to think about it? I am taking a positive scenario.

Can you throw some light on that?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Yeah, definitely. Definitely it's going to be a very, very positive scenario with Reliance and Nigeria you're talking about, and the growth in market, domestic and international market. Definitely the portfolio which will be decided upon our order book at that point of time and what kind of margins we can make with every incremental order. Of course, both the bottom and we have to look both at the top and the bottom line, how much. Every incremental order, we have to look at the margins we are going to make and the calls will be made on that point of view. We are also taking capacity building exercises, and we have to see how much market we can cater to efficiently. That will also decide the further order booking if we reach that scenario.

Also capacity building measures are being put in place to achieve whatever this company aspires to achieve, be it in terms of manpower or locational offices, et cetera.

Speaker 14

Okay. Can you say some manpower is the main thing in our capacity building exercise. Today itself, as of now, what will be our capacity for doing this kind of thing? I know it's easy. It is, it can be easily added, I think. Can we do take an order of INR 30,000 crore or INR 40,000 crore in a year, or we have to stop, there's a limit to it? With this foreign exchange fluctuation, working capital, we can take that much only.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

You have actually said everything that could be said in a balance sheet. See, what we need in terms of manpower are project manpower. Whatever you are going to do at a site, you are ultimately going to do through a contractor, right?

Whether you do it out of India or whether you do it in international markets. We do not want to do a lot of self-perform on our own. The limiting factor, yes, manpower is obviously a limiting factor. Working capital is a limiting factor. In today's times, I do not think we can do INR 30,000-40,000 crore in a year. It will be a journey that one will have to do to build up to reach those levels. It is not impossible to build up, and there is, there is no limiting factor which cannot be overcome. It has to be a progressive journey. It cannot happen overnight.

Speaker 14

Thank you and best of luck.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Thank you.

Operator

Thank you. The next question is from the line of Jayesh from KAS Capital. Please go ahead.

Jayesh Shah
Analyst, KSA Capital

Yeah, hi. Thanks for the opportunity. My question is similar to what the participants have asked. My first question is, you know, what are the learnings?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Mr. Jayesh, your voice is not too clear. If I may just request you to please repeat.

Jayesh Shah
Analyst, KSA Capital

Okay. Is it better now?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Yes.

Jayesh Shah
Analyst, KSA Capital

My question is, what are our learnings from, you know, the past mistakes or, you know, some problems with the projects, maybe domestic and overseas that we've faced? How are we planning to, you know, mitigate it? While you have already mentioned about raw materials, I think.

Operator

Sorry, Jayesh, we have lost your audio again.

Jayesh Shah
Analyst, KSA Capital

Hello?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Yeah.

Operator

Yes.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

You're still breaking.

Operator

If you request, you can use the handset, if possible.

Jayesh Shah
Analyst, KSA Capital

Is it better now?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

It's still breaking in the middle, but you could try.

Jayesh Shah
Analyst, KSA Capital

Okay. Just... Hello?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Yes, please go ahead.

Operator

Yes, please go with the question. We'll let you answer.

Jayesh Shah
Analyst, KSA Capital

My question is, that, how would you mitigate, you know, the issues, regarding, Forex fluctuation and, you know, manpower, rising cost of manpower, especially in overseas market?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Your question was not very clear, Jayesh. I heard one part of Forex fluctuation. Let me attempt to answer that.

Jayesh Shah
Analyst, KSA Capital

Yes.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

As far as our overseas jobs go, all of them are dollar-denominated. What the company does is it hedges for a timing mismatch such that ultimately our inflows and outflows are protected as a standard policy. Forex fluctuation would not impact us so much. There are certain unhedgeable items. For example, when we have given loans to our overseas subsidiaries.

Operator

Right.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

you know, take care of the losses in overseas projects.

That will come in only over a period of time, which is slightly lengthened. Those kind of fluctuations are unfortunately completely avoidable. Project fluctuations are very much covered as far as this organization is concerned. Coming to your question on risk, I think, we have addressed it even in the previous call. There have been a lot of learnings. Company has identified most of its risks, be it in materials, subcontractors, logistics, support given on commissioning, the right kind of people, litigations in overseas market. There's a complete risk register that has been developed. It has been discussed by the risk committee of the board. It will be continuously enhanced, and measures have been put in place to avoid a repetition of the past.

It has been a learning for us, a very expensive learning, and we have put it to good use. Mr. Jayesh?

Operator

Jayesh, Is that answer question or...?

Jayesh Shah
Analyst, KSA Capital

Yeah, yeah. Yeah. Just one more thing. The question was, I think in presentation in the out slide, you mentioned that the company is on to achieve $1 billion of order inflow. That was for FY.

Operator

Sorry, Jayesh, we are losing your audio. May I request you to please come in a proper network area and please rejoin the queue once again. Thank you. In the meanwhile, we move to our next question. That is from the line of Akshay Kothari from Envision Capital. Please go ahead.

Akshay Kothari
Analyst, Envision Capital

Yeah, thanks for the opportunity. What would be our % of advanced receipt from our customers? If we get, say INR 1,000 crore order, what would be that %?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

It depends, but generally the advance range would be between 10%-15%.

Akshay Kothari
Analyst, Envision Capital

Okay.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

There are milestones. 1, there is a pure advance. There could be a 2nd milestone on completing of your ordering. There could be another milestone on completing of designing. With all of these milestones, that's why generally these solar projects are cash flow positive and capital employed negative.

Akshay Kothari
Analyst, Envision Capital

Okay. So would that advance be the same for Reliance also? Reliance project also?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

We would want it to be the same, but it's not something I can answer at the moment, because ultimately it will be something that is decided between the two parties, considering the size of operations and once the order is received. Definitely it would not be a zero advance, let me put it that way.

Akshay Kothari
Analyst, Envision Capital

Understood. Would our working capital, which is currently negative, be the same, when Reliance would also come in?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

It is too early to answer, if all things remain the same and there is an agreement between both parties, I don't see a reason why it should not be. At the end of the day, it is both parties will have to look at it from an arm's length perspective.

To see that it meets the related party norms.

Akshay Kothari
Analyst, Envision Capital

Also they are coming of a huge scale. They may come on their terms.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

But, we have to also keep in mind that this company cannot afford to fund a project, right, of this sheer scale. Whether it is a break-even or a negative working capital, it will be decided. We will try to keep things as lean as possible.

Akshay Kothari
Analyst, Envision Capital

Understood. Regarding the price rise, you mentioned that there is a risk register in place and everything. Just wanted to know from the newer projects, they must essentially be having price variation clauses, right?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Amit, would you like to take that question?

Yeah.

Operator

Going forward?

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Yeah. Bahadur, you can continue, otherwise I can pitch in. Yeah. going forward.

Operator

Hello?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Hello?

Operator

Yeah, yeah. Bahadur, carry on. Please carry on.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Yeah. Okay. Going forward, there are definitely price variation clauses and methodologies which are being built into the contracts to ensure that all the price fluctuation does not land on the EPC subcontractor.

Akshay Kothari
Analyst, Envision Capital

Okay, going forward, currently the order inflows which have come, they are also not having price variation, right?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

They don't have modules. The order inflows that have happened so far are all in India. We know where the commodity prices are today. Those are at a lower risk. When you're talking of international orders, that's what I was talking about, where price variations are now being built in and discussions are being had with the developer. If I missed something, Amit, you may just pitch in.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

No, no. That's right, Bahadur. You have covered it.

Akshay Kothari
Analyst, Envision Capital

Okay. what would be our subcontracting, expenses as a percentage of revenue?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

It would depend, country to country because subcontracting expenses, say, in Australia would be much higher than subcontracting expenses in India.

Akshay Kothari
Analyst, Envision Capital

On a blended basis, overall basis?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

15%-20% would be our subcontracting cost.

Akshay Kothari
Analyst, Envision Capital

They are expected to, you know, come down because order inflow in India is going to increase.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Yeah, if you look at it from a blended perspective, yes, it would come down. We have to look at it project by project. In some projects in, let's say as I explained in Australia or more importantly in U.S., where if you are going to be in a unionized territory, the subcontracting prices could be phenomenally high. I don't want to look at it from a blended perspective. If you look at it, modules could generally be 1/3. Or even 40%, depending on which country you are in. Your BOS would be another 30%. 15%-20% is your subcontracting cost, and roughly 10%-15% would be your margin, or lesser. 10%-12% would be your margin.

Akshay Kothari
Analyst, Envision Capital

Okay. Okay. sir, any other plans for fundraising?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

I just mentioned to a previous caller that during this quarter there would be an increase in borrowing to meet the closures of the existing projects, which would be in the range of INR 250 crore-INR 300 crore. We don't have any plans to do a fundraise except to meet the obligations of closing of the projects.

Akshay Kothari
Analyst, Envision Capital

Apart from borrowings, no plans for fundraising through, QIP, right?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Nothing that we are in a position to talk about at the moment.

Akshay Kothari
Analyst, Envision Capital

Okay. Yeah, thanks a lot. That's it from my side.

Operator

Thank you. The next question is from the line of Shashwat Tandon. As an additional investor, please go ahead.

Speaker 11

Yeah, good afternoon. I wish to ask that, will it be safe to assume, sir, that on Q4 quarter we will be in the black again at the operating level?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

When you say operating level, if you mean EBITDA, then.

Speaker 11

Yes. Yeah.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

It would not be because you're talking about your balance projects having very little margin. There won't be a negative, but there would be very limited margin that one would have. If you offset that with approximately INR 90 odd crores of overheads, a few INR 30 odd crores of interest, What you are saying does not seem likely.

Speaker 11

No, I was saying at the operating level, sir. Gross margin at the operating level.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Gross margin at the operating level should be because we have accounted for all the losses that there are.

Speaker 11

Okay. Okay. Sir, secondly, like, book value of our company equity has taken a beating with the last 2 years of losses that we have covered up. Is there any plan to shore that up with a promoter allotment or a QIP basis or a?

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

If such a discussion had to have happened, it would have already been disclosed to the stock exchanges.

Speaker 11

Okay. Okay. Thank you, sir. That's all.

Bahadur Dastoor
Interim CFO, Sterling and Wilson Renewable Energy

Thank you.

Operator

Thank you. Ladies and gentlemen, that would be our last question for today. I now hand the conference over to Mr. Amit Jain for closing remarks. Thank you, and over to you.

Amit Jain
Global CEO, Sterling and Wilson Renewable Energy

Thank you. With the strong support of Reliance Group and Shapoorji Pallonji Group, we intend to accelerate our growth trajectory by aggressively pursuing large markets globally where we see enormous growth potential. India too has reached an inflection point from which we expect the solar power industry to gain further traction and momentum. Climate change initiatives took center stage at WEF meet at Davos, and renewable energy taking the center stage with solar projects leading the race. We are well-positioned to capture the tremendous growth opportunities which lies ahead. We are confident of regaining our leadership position due to our deep-rooted client relationship, global presence, ability to provide customized solution, strong track record of executing complex and large-scale projects, robust balance sheet and strong parentage of Reliance Group and Shapoorji Pallonji Group. I would like to thank everybody for joining the call.

I hope we have been able to address all your queries. For any further information, kindly get in touch with Sandeep Thomas Mathew or SGA, our investor relation advisors. Thank you once again, and have a great day. Thank you.

Operator

Thank you very much. Ladies and gentlemen, on behalf of Sterling and Wilson Renewable Energy Limited, that concludes today's call. Thank you all for joining us. You may now disconnect your lines.

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