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Tata Steel falls on $1.6 billion impairment charge

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Last Updated : May 14 2013 | 11:05 AM IST

Key benchmark indices were marginally higher in early trade on mostly higher Asian stocks. The S&P BSE Sensex, was up 27.32 points or 0.14%, up close to 25 points from the day's low and off about 40 points from the day's high. Index heavyweight and cigarette major ITC edged higher in early trade. Another index heavyweight Reliance Industries (RIL) was slightly higher. The market breadth, indicating the overall health of the market, was strong.

Ranbaxy Laboratories declined after the company reached settlement agreement with the US Department of Justice (DOJ) related to an investigation of data integrity and manufacturing processes at certain manufacturing facilities in India. Tata Steel declined after the company said on Monday said it expects non-cash write down of the goodwill and assets of around $1.6 billion in the consolidated financial statements for the year ended 31 March 2013 due to weak economic and market conditions in Europe, its main market.

Foreign institutional investors (FIIs) bought shares worth a net Rs 244.08 crore on Monday, 13 May 2013, as per provisional data from the stock exchanges.

At 9:30 IST, the S&P BSE Sensex was up 27.32 points or 0.14% to 19,718.99. The index rose 66.27 points at the day's high of 19,757.94 in early trade. The index gained 3.56 points at the day's low of 19,695.23 in early trade.

The CNX Nifty was up 12.70 points or 0.21% to 5,993.15. The index hit a high of 5,999.50 in intraday trade. The index hit a low of 5,985.30 in intraday trade.

The market breadth, indicating the overall health of the market, was positive. On BSE, 541 shares advanced and 297 shares declined. A total of 39 shares were unchanged.

Among the 30-share Sensex pack, 16 stocks rose while rest of them fell. Bajaj Auto, Hero MotoCorp and Jindal Steel & Power shed by 0.54% to 1.05%. Bharti Airtel, GAIL (India) and TCS rose by 1.18% to 1.46%.

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Index heavyweight Reliance Industries (RIL) rose 0.17% to Rs 804.40.

Index heavyweight and cigarette major ITC rose 0.34% to Rs 337 on bargain hunting after Monday's 5.31% slide. The stock had hit record high of Rs 355 in intraday trade during the special trading session held on Saturday, 11 May 2013. The Uttar Pradesh state government on 7 May 2013 slashed VAT on cigarette/cigar from existing 50% to 25%. The state government had last year increased VAT on cigarette/cigar and tobacco products from 12.5% to 50%.

The Centre raised the excise duty on cigarettes by about 18% on all cigarettes except cigarettes of length not exceeding 65 mm in Union Budget 2013-14.

Dr Reddy's Laboratories rose 1.35% ahead of its Q4 results today, 14 May 2013.

Reliance Infrastructure gained 0.39% ahead of its Q4 results today, 14 May 2013.

Tata Steel declined 2.24%. The company said after market hours on Monday, 13 May 2013, that the company has substantially completed its year end impairment review for the consolidated financial statements for the financial year end 31 March 2013 (FY 2013) as required under the Indian Accounting Standards. This review was undertaken taking into account the external economic environment and macroeconomic conditions especially in Europe, the underlying demand-supply imbalance of the global steel industry and the prudent view of the forecast of the businesses. Following the review, the company expects non-cash write down of the goodwill and assets in the consolidated financial statements for the year ended 31 March 2013 of around $1.6 billion.

The impairment is primarily due to a weaker macroeconomic and market environment in Europe where apparent steel demand has fallen significantly in 2012-13 by almost 8% which in aggregate results in almost 30% since the emergence of the global financial crisis in 2007. This has led to a downward revision of cash flow expectations underlying the valuation of the European business. The impairment also includes the effect of write down of assets in the ferro chrome business in South Africa and the mini blast furnace in Tata Steel Thailand which has been impacted by the high cost of raw material feedstock. The final figures will be included in the full year results on 23 May 2013, Tata Steel said. The company's financial covenants are unaffected by the above non-cash write down of goodwill and assets, it added.

Ranbaxy Laboratories declined 2.9%. The company said after market hours on Monday, 13 May 2013, that a previously disclosed investigation by the US Department of Justice (DOJ) of data integrity and manufacturing processes at certain Ranbaxy facilities in India has been concluded. The investigation related to conduct which occurred several years ago, and Ranbaxy's current management team fully cooperated with the DOJ, Ranbaxy said.

On 20 December 2011, Ranbaxy announced that it had signed a consent decree with the US Food and Drug Administration (USFDA), under which Ranbaxy had committed to further strengthen procedures and policies to ensure data integrity and to comply with Current Good Manufacturing Practice (cGMP). In anticipation of the settlement agreement with the DOJ, Ranbaxy had announced at that time its intention to make a financial provision of $500 million related to expected costs associated with resolving the DOJ investigation.

Under the terms of the final settlement agreement, Ranbaxy and its affiliates have agreed to settle alleged civil violations of the False Claims Act with the US, all 50 states and the District of Columbia. Separately, a US subsidiary, Ranbaxy USA, Inc., has agreed to plead guilty to a criminal information charging violations of the Food, Drug and Cosmetic Act and other criminal statutes. Ranbaxy's payments related to both the civil and criminal settlements total $500 million in aggregate. The financial provision Ranbaxy established in December 2011 will be sufficient to cover all material financial obligations under the agreement, Ranbaxy said.

Mr. Arun Sawhney, CEO & Managing Director, Ranbaxy, stated, "Today's announcement marks the resolution of this past issue. We are pleased to continue bringing safe, effective and quality medicines to market for the benefit of consumers in the US and other parts of the world. While we are disappointed by the conduct of the past that led to this investigation, we strongly believe that settling this matter now is in the best interest of all of Ranbaxy's stakeholders; the conclusion of the DOJ investigation does not materially impact our current financial situation or performance. Ranbaxy has successfully launched several generic products recently and is well-positioned for future growth in the US and around the world with a robust pipeline of important products as it continues to build a strong global portfolio of branded and generic prescription and OTC pharmaceuticals. Our conduct is guided by our philosophy of 'Quality and Patients First'."

Realty major DLF was flat at Rs 232. The company undertakes an institutional placement programme through the stock exchanges mechanism today, 14 May 2013. The company will issue up to 8.1 crore shares to eligible qualified institutional buyers. The floor price for the qualified institutional placement is Rs 222 per equity share, with price band of Rs 222 to Rs 233 per share.

On the macro front, the government will unveil data on the wholesale price index (WPI) for April 2013 today, 14 May 2013. WPI eased to the lowest level in 40 months at 5.96% in March 2013, and sharply lower than 6.84% in February 2013.

The focus of the market is on Q4 results. Bajaj Auto announces Q4 results on Thursday, 16 May 2013. ITC unveils Q4 results on Friday, 17 May 2013. Coal India unveils standalone FY 2013 results on 20 May 2013. L&T unveils Q4 results on 22 May 2013. Tata Steel and Bharat Heavy Electricals (Bhel) unveil Q4 results on 23 May 2013. Coal India unveils consolidated FY 2013 results on 27 May 2013. Sun Pharma, GAIL (India) and Hindalco Industries unveil Q4 results on 28 May 2013. BPCL announces Q4 results on 29 May 2013. M&M and Tata Power unveil Q4 results on 30 May 2013.

Most Asian markets rose on Tuesday as an unexpected gain in US retail sales boosted optimism the recovery in the world's largest economy is gathering momentum. Key benchmark indices in Indonesia, Japan, South Korea and Singapore rose by 0.07% to 0.82%. Key benchmark indices in China, Hong Kong and Taiwan fell by 0.04% to 1.58%.

US stocks finished little changed on Monday as investors mulled when the Federal Reserve may begin to scale back its $85-billion-a-month bond-buying program.

US retail sales rose 0.1% in April, which was higher than forecast, signaling that central bank efforts to spur economic growth are working.

In Europe, a report on euro-zone industrial production in March and Germany's gauge of investor confidence -- the ZEW -- for May are due for release later in the global day today, 14 May 2013.

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First Published: May 14 2013 | 9:37 AM IST

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