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KSB Pumps Company Limited (PSX: KSBP) was set up under the Companies Act, 1913 (now Companies Act, 2017) in 1959. It manufactures and sells industrial pumps, valves, castings, and related parts in addition to providing after-market services.

Shareholding pattern

As at December 31, 2021, close to 59 percent shares are held under the associated companies, undertakings and related parties. This category solely includes M/S. KSB SE & Co. KGaA. The local general public owns about 24 percent shares followed by over 8 percent in NIT & ICP. Another 5 percent are held in banks, DFIs, NBFIs, joint stock companies while the remaining 4 percent shares are with the rest of the shareholder categories.

Historical operational performance

The company has witnessed a fluctuating topline over the years, while profit margins, in the last six years specifically, and have followed a declining trend.

In CY18, topline declined by 3 percent as “restriction on development fund since April 2018, by the interim government and cap on release of fund in the quarter 3 & 4 has resulted in virtually no activity in the public sector”. With majority of the sectors declining, the growth in Industry segment could not offset it entirely. As a result of infrastructure development in the form of oil depots, the company received some business from oil marketing companies. But due to currency devaluation and inflationary pressures, cost of production consumed almost 87 percent of revenue, reducing gross margin to an all-time low of 13.4 percent. Although other income was unusually high at Rs 227 million due to exchange gain and “sundry income”, net margin fell to 4 percent from last year’s 7.7 percent.

In CY19, the company saw the biggest contraction in revenue by 24 percent. This was attributed to a major cut in development expenditure in public sector. On the other hand, the company continued to receive business from oil marketing companies that compensated for the downward trend in the local market. Despite this, gross margin improved to 19.5 percent on the back of a decline in cost of production to 80.5 percent of revenue. This was a result of a decrease in raw material expense, salaries and outside services. However, net margin was lower at 2.3 percent due to other income somewhat reverting to its previous levels, while finance expense increased to consume 4.5 percent of revenue.

Revenue declined again in CY20 as Covid-19 pandemic adversely impacted the first half of CY20. The pandemic resulted in strict lockdowns that meant production came to a halt. Moreover, slow activity in the public sector also had a negative impact on the company’s business. Similarly, export business was also impacted due to supply chain disruptions and halts in trade due to Covid-19. With cost of production increasing to 83.5 percent of revenue, gross margin declined to 16.5 percent. This also trickled down to the net margin that was recorded at less than 1 percent.

In CY21, the company posted the highest revenue growth it had seen in the last five years at over 20 percent. Topline crossed Rs 4 billion in value terms. Overall, there was an upward revision of prices due to passing on some of the burden of increased costs to customers, while specifically there was an improvement in pumps and valves business due to significant customer order intake. Other segments such as general industry, petrochemical, building services and intercompany export also witnessed growth. Water however, that is a major market area saw moderate business activity due to slow development in the public sector. On the other hand, cost of production continued to hinder profitability as the former consumed over 86 percent of revenue, reducing gross margin to 13.7 percent for the year. Net margin was only marginally better at 0.6 percent, versus 0.47 percent in the previous year, due to reduction in operating and finance expense as a share in revenue.

Quarterly results and future outlook

Revenue in the first quarter of CY22 was higher by 28.5 percent year on year as business activities had returned to normal comparatively. Cost of production was slightly better year on year at 84 percent of revenue compared to over 85 percent in the same period last year. Therefore, gross margin was also better at 16 percent versus 14.5 percent in 1QCY21. This also reflected in the operating margin, but net margin was only slightly better at 0.3 percent compared to 0.2 percent due to finance expense doubling year on year in value terms. As a share in revenue too, it consumed almost 4 percent. Pumps and valves business is expected to witness growth in the first half specifically. While second half is expected to see growth in government sector activities but order intake is dependent on timely release of funds. There is also expectation for growth in sugar, steel and auto sectors due to expansions and positive business sentiments that the company can benefit from.

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SAMIR SARDANA Aug 11, 2022 07:34pm
KSB PAKISTAN,HAS MADE EXPORTS OF RS 60 CRORES (MOSTLY W/O LC), IN 2021,TO ASIAPAC, AFRICA,EU AND AMERICAS. - WHEN KSB GERMANY HAS SUBSIDIARIES, IN EACH OF THE JURISDICTIONS,AND ALSO, A UNIT IN A FTZ IN UAE.BESIDES THE OBVIOUS FREIGHT LOSS,THERE IS THE HIGH COST OF KIBOR IN PAKISTAN,AND FX VOLATILITY-AND THE LOSS OF PREFERENTIAL DUTY ACCESS,FROM SOME NATIONS, INTO TRADING BLOCKS,LIKE RCEP- AND ALSO,SOME NATIONS,HAVE A LOWER PROFIT TAX RATE IT IS EVIDENT,THAT THERE IS SOME TRANSFER PRICING OR DTAA RATIONALE,BEHIND THE EXPORTS FROM PAKISTAN- AND ALSO,POSSIBLY,THE "LDC" IMPORT DUTY ACCESS,SINCE THE COO IS NOW,"MADE IN PAKISTAN" KSB PAKISTAN,HAS ALSO,MADE EXPORTS,TO KSB GERMANY ! SINCEKSB PAKISTAN, IS A 59%SUBSIDIARY OF KSB GRMANY - KSB GERMANY,IS GETTING A ROYALTY AND TRADEMARK FEES ,AND DIVIDENDS .dinoooohindoo ROYALTY AND TRADE MARKFEES, IS A SMALL AMOUNT - SO THE KEY IS DIVIDEND- FINAL DIVIDEND FOR 2021, WAS RS 660 CRORES - OF WHICH 59% FLOWS TO KSB GERMANY(NET OF WITHHOLDING TAX)
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SAMIR SARDANA Aug 11, 2022 09:02pm
KSB PAKISTAN PAT,IS LINKED TO WORKING CAPITAL CYCLE,AND PROJECT ACCOUNTING PRINCIPLES,USED. % OF COMPLETION OF PROJECTS ,AND CONTINGENCIES THEREIN,WILL IMPACT REVENUE RECOGNITION AND PROVISIONING BY KSB, AND THUS,THE PAT Asof 2021 end,the dues from govtt debtors,in excesss of 365 days,was Rs 41 crores Asof 2021 end,the dues from NON-govtt debtors,in excess of 365 days,was Rs 19 crores AT 8% ROI - THIS IS AN INTEREST LOSS,OF RS 5 CRORES. SO WORKING CAPITAL FINANCING AND MANAGEMENT,IS THE BIGGEST CONSTRAINT TO PAT AND GROWTH - AND IS ALSO, ITSEDGE, AS KSB PAKISTAN,IS LEVERAGING ON THE KSB GERMANY BRAND,TO RAISE CAPITAL,FROM PAKISTANI BANKS - THUS MAKING,PAKISTANI COMPETITORS,UNVIABLE.
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