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Engro Corporation Limited, one of the country's largest conglomerates announced its half yearly consolidated accounts for CY16 yesterday, and the group saw a decline in earnings by over 30 percent year-on-year along with a decent interim dividend of Rs7 per share, with almost 60 percent fall in 2QCY16 EPS. Recall that Engro announced consolidated earnings increase of 1.5 percent year-on-year in 1QCY16 along with first interim cash dividend of Rs5 per share.

The downturn in the group's gross margins, and hence earnings came from weaker performance of its subsidiaries. With a weaker second quarter CY16, the groups consolidated revenues for 1HCY16 dropped by 24 percent year-on-year. This stemmed from 40 percent lower revenues of EFERT, 29 percent lower revenues of EPQL, 10 percent lower revenues of EPCL, and one percent lower revenues of EFOODS in 1HCY16.

The drop in the group's top line was the key factor behind lower earnings for 1HCY16. Engros fertiliser business has been the key dampener on the groups profitability due to lower Urea, DAP NP/NPK off take. The decline fertiliser off take came from lower fertiliser prices announced in the latest federal budget.

Its food business (EFOODS) has also been facing some competition and diversification challenges particularly in the dairy segment; the decline in volumetric sales of the dairy business resulted in 2QCY16 earnings to drop by around six percent year-on-year.

The group benefited from lower finance cost particularly due to the debt retirement by Engro Fertilizer, whereas the group's earnings were pushed down by higher effective tax rate due to one-time super tax.

Engro has shifted gears, moving forward with the restructuring of its business portfolio in the country, which is also partially responsible for lower revenues to the group. Engro has reduced its stakes in the fertiliser business by 22 percent to around 56 percent through private placement worth approximately $185 million. Also, it has recently signed a deal with a Dutch dairy firm, Royal FrieslandCampina NV for the acquisition of 51 percent shares in EFOODS at a 26 percent discount.

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Both these deals are in line with the groups changing strategy i.e. capitalising on the potential of high growth and high return of the of the energy sector.

The dilution of stakes in non-energy segments highlights its shifting focus to meet the capital requirements of Engro's venturing into Thar coal based power plants and Sindh Engro Coal Mining Company.

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