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Sebi should have foreseen confusion over Ind- AS

Analysts say if they have to work with a revenue base of Rs. 22,000 crore and net profit of Rs. 600 crore, it’s a bit disappointing, as you have seen better in the past.
The real culprit is not sufficiently understanding the dynamics of the project business and particularly a company like L& T, which is heavily into infrastructure investment, which involves public interference.
The analyst community had limited data to be able to draw comfort, something we could have avoided. Whatever is the extrapolation that investors would have made, based on FY16 ( numbers), you need to make a two to three percentage (point) adjustment to the revenue numbers, to be closer to the new accounting standard numbers.
The second issue was lack of clarity around profitability. Last year, we made an operating margin of 10.8 per cent. If Ihave to restate it, based on the new accounting standard, it will look like 9.5 per cent because of corporate overheads.

The Ind- AS standards mandate us to adjust the overheads from the margins; to that extent, the margins will look lower by 40 basis points ( bps).
Also, the subsidiaries that are getting disaggregated will account for another 40- 50 bps change. The final piece is the expected credit loss. It is going to be a moving piece, constantly.

The overall operating margin was 12 per cent last year.

This will be 11- 12 per cent in FY17, adjusted for Ind- AS. I want to re- emphasise that ( our) guidance (earlier forecast) of 12- 15 per cent revenue growth continues to be valid, in our assessment.

Wont accounting itself become a mammoth task? Are you taking it up with the government?

Inherently, it is not a bad thing. Aligning financials with international standards is a must when we are seeking global capital.

So, Sebi ( the capital markets regulator) has done right by not extending the time limit to adopt Ind- AS.

However, in hindsight, it could have anticipated this confusion.

We could have taken a broader view and got more time out of Sebi to publish the results. We could have used the extra time to come to the market with restated full- year and quarterly numbers; these would have then made more sense. L& T is seen as a bellwether in the infrastructure segment. If the market is going to be confused with our numbers, you can expect what it will be for the rest.

The DNA of L& T has been building of infrastructure in India. Now, however, the international exposure has risen to 35 per cent of your order book.

30- 70 could be the inevitable mix between international and domestic orders. International orders are important for two reasons. First, geographical derisking is important. Imagine our plight if we had been 100 per cent India- focused; we would have been all over the place in terms of opportunities. Second, our business is investmentled, and we have to be where investments are happening.
We have had some costly but good lessons in the international market but are wiser by all this. West Asia ( the Middle East) margins are lower than Indias by two- three percentage points but it is compensated for by the methodologies learnt, technologies and contracting techniques in the international market.
(Your) Defence orders have gone nowhere, despite the sector opening up for private entities.
The intent is clear in defence. Preparedness on the ground is adequate. We need the bridge, which is the policy framework and administrative actions. This is what we are now struggling with as a country. It is hard work, as it’s not a path we have trodden in the past. But, I am backing the intent, as the government wants to get it done. BHEL, Siemens and ABB are demonstrating order inflows in India. What remains a pain for L& T in the Indian market?
Sectors like power generation are seeing traction. However, Id rather end up on the losing side of those orders if they are going to be priced the way they are. It is impossible to make money if Iwere to win the contracts. This is not to say that some companies are quoting losses but that the competitive landscape does not suit us. The quality of the order is as important as quantity and I think we are not feeling compromised there.
Business Standad New Delhi,03th August 2016

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