Share Review - HDFC - by Angel Research

HDFC’s loan book grew, for 2Q FY 2012 by healthy 19.5% yoy and 2.3% qoq
to Rs. 1,26,992 cr. Approvals in 2Q FY 2012 stood at Rs. 24,426 cr (up 18% yoy),
while disbursements in 2Q FY 2012 stood at Rs. 20,825 cr (up 19.0% yoy).

The spread on loans over the cost of borrowings stood at 2.29% for  1H FY 2012
compared to 2.34% for 1H FY 2011. HDFC’s NII increased by 14.1% yoy, while
PAT came in at Rs.971cr, registering a growth of 20.2% yoy.

HDFC’s asset quality continued to be stable during 2Q FY 2012, with gross
NPA ratio falling by 4bp yoy to 0.82%. On a 6-month overdue basis, gross
NPA ratio stood at 0.53%. Gross NPA increased by 16.3% yoy to Rs.1,063cr
during 2QFY2012. HDFC continued to maintain a 100% provision coverage
ratio for 2QFY2012, similar to the last quarter.

During 2Q FY 2012, an amount of Rs. 255 cr (net of deferred tax) was utilized
from the additional reserve to meet the additional provisions consequent to
changes in provisioning norms mainly on standard assets (0.4% standard
provisioning required on housing loans as well).

At the CMP (Current Market Price), HDFC’s core business (after adjusting Rs.225/share towards value
of the subsidiaries) is trading at 4.2x FY2013E ABV of Rs.106.9 (including
subsidiaries, the stock is also trading at 4.2x FY2013E ABV of Rs.159).
Recommend Neutral on the stock.

- A Review by  Angel Research
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