Saudi Arabia

EQUITIES
SAUDI ARABIA
February 2017
By: MENA Research Team
https://www.research.hsbc.com
HSBC Saudi Handbook
Your guide to the Saudi market
After a difficult 2016, Saudi
Arabia faces an improved
environment in 2017 with
higher oil prices and
continued progress on Vision
2030. Ultimately, we believe
these reforms will improve
productivity and leave Saudi
Arabia stronger, even if they
create near-term challenges.
We believe companies with
robust business models
and strong management
will be able to navigate this
challenging time. We hope
this handbook will act as a
guide for your successful
investment decisions.
Disclaimer & Disclosures: This report must be read with the disclosures and the analyst
certifications in the Disclosure appendix, and with the Disclaimer, which forms part of it

EQUITIES ● SAUDI ARABIA
February 2017
Executive summary
Saudi has faced its current challenges before, low oil prices and a large deficit. But the
proposed solutions of reform are new, and so is the rigour through with which they are to be
implemented. Our economist, Simon Williams, has been looking at the region for almost
2 decades, and this is the first time that he feels constructive on the proposals and believes the
country to be taking the right path.
The government has proposed two key initiatives to diversify its reliance on oil. The first is to
create a sovereign wealth fund (SWF) large enough to hold strategic stakes in some of the
largest organisations in the world, and the second is to reduce domestic consumption. The link
to both seems to be ARAMCO. The ownership of ARAMCO would pass to the SWF and thus its
listing would give the SWF the necessary firepower to make large investments. The potential
listing of ARAMCO gives rise to a wide set of initiatives that also play a part in reforming the
economy, such attracting FDI through the improving foreign ownership limits in Saudi along with
stock market reforms and removing subsidies in the energy sector so that market pricing flows
through to ARAMCO.
With all of this occurring, it’s unsurprising that there is some speculation about Saudi attaining
MSCI EM status, where per our calculations they would have a c2.6% (excluding ARAMCO)
weighting. Whilst the event may not crystallise till 2019, the alluring valuations as highlighted by
our strategists, and the wide range of stocks & sectors, means that interest in Saudi stocks
should only increase.
The reform process will be bumpy, especially for a government used to procrastinating and usually
erring on the side of largesse to its population, but thus far the only criticism may be that of haste.
The energy subsidy reforms will hit the lowest income segments the most, as will the introduction
of other taxes such as a tax on sugary drinks; but having learnt lessons from the rapid increase in
water tariffs the government plans to give allowances to these segments before removing
subsidies. We calculate the allowances given to these segments will be larger than what is
removed and will be funded by greater indirect taxes on the higher income segments.
The energy reforms, taxes and government reining back spend will create uncertainty for the
revenue streams for most companies. In addition, as the government brings in more incentives
for the private sector to employ Saudis, margins will most likely suffer, so stocks that have the
least exposure to the government are best placed. Nowhere is this more apparent than in the
construction sector where delays in payments have led to a burgeoning working capital
problem. Whilst the government has said it is dealing with the receivables it has also said that it
wants to reduce wasteful expenditure. Hence even with the impending debt issuances we
expect much volatility and uncertainty. Despite all of this, there are certain sectors like
petrochemicals which are somewhat immune to the reform process, what with their feedstock
prices set till 2020, or banks where the US interest rate cycle has greater influence. There are
other sectors like healthcare, where the demand is so great that they will grow regardless of any
stress in the system, and provide a fillip for the insurance sector. The sectors most impacted are
utilities, consumers, industrials, cements and construction, but here stock picking is key, as
companies will benefit from targeting areas such as the low income consumer segments,
energy conservation or low income housing.
1

EQUITIES ● SAUDI ARABIA
February 2017
Contents
Strategy
5
Qassim Cement
91
Saudi Arabia equity strategy
6
Saudi Cement
93
Saudi Steel Pipes
95
Yamama Cement
97
Yanbu Cement
99
Economics
9
Saudi Arabia
10
Banks
21
Banks
Zamil
102
22
Consumers
105
Alawwal Bank
25
Consumers
106
Alinma
27
Abdullah Al Othaim
110
Alrajhi Bank
30
Al Khaleej Training
112
Arab National Bank
33
Alhokair Tourism
114
Banque Saudi Fransi
36
Almarai
116
National Commercial Bank
39
Al-Tayyar Travel Group
119
Riyad Bank
42
Fawaz AlHokair
122
SAMBA
45
Halwani Brothers
124
Herfy Food Services
127
Chemicals
49
Jarir Marketing Co
130
Chemicals
50
Saudi Airlines Catering
132
Advanced Petrochemical
53
Saudi Company Hardware
135
Methanol Chemicals
56
Saudi Dairy & Foodstuff
138
Petro Rabigh
58
Saudi Marketing Company
140
Petrochem
61
Savola
142
SABIC
63
Shaker
145
Sahara Petrochemical
66
United Electronics Company
147
SIIG
69
United International Transport
150
SIPCHEM
72
Saudi Kayan
75
Healthcare
153
Tasnee
78
Healthcare
154
Yanbu Petrochemical
80
Al Hammadi
158
Astra Industrial Group
161
Dallah Health
164
Dr. Sulaiman Al Habib
167
Middle East Healthcare Co
168
Mouwasat Medical
170
Construction & Building
Materials
83
Construction & Building Materials 84
Abdullah A.M Al-Khodari
2
88

EQUITIES ● SAUDI ARABIA
February 2017
National Medical Care Co
172
Saudi Pharmaceutical
175
Industrials
179
Industrials
180
Aldrees
184
Ma’aden
186
Saudi Arabian Fertilizer
189
Saudi Ceramic Company
192
Saudi Paper
194
Insurance
197
Insurance
198
Bupa Arabia Cooperative
201
Cooperative Insurance Co
204
Real Estate
207
Real Estate
208
Dar Al Arkan
211
Emaar Economic City
214
Jabal Omar
216
Saudi Real Estate
219
Telecoms
223
Telecoms
224
Etihad Etisalat (Mobily)
227
Saudi Telecom Company
230
ZAIN KSA
233
Disclosure appendix
236
Disclaimer
240
3

Rating
Curr.
Abdullah AL Othaim Market
Advanced Petro Chemical
Al Hammadi
Alinma Bank
Abdullah A. M. Al-Khodari
Al Khaleej Training
Almarai
Al Mouwasat Medical Servi
Alrajhi Banking & Investm
Al-Tayyar Travel Group
Arab National Bank
Astra Industrial Group
Banque Saudi Fransi
Dar Al Arkan
Dallah Healthcare
Etihad Etisalat(Mobily)
Fawaz Abdulaziz Alhokair
Halwani Brothers
Herfy Food Services
Jabal Omar Development Co
Jarir Marketing Co
Maaden
Methanol Chemicals Co.
National Medical Care Co
National Industrialization
National Petrochemical Co
Rabigh Refining And Petro
Qassim Cement Company
Rabigh Refining And Petro
Riyad Bank
Sahara Petrochemical Co.
Samba Financial Group
Saudi Airlines Catering
Saudi Arabian Fertilizer
Saudi Basic Industries Co
Saudi Cement Company
Saudia Dairy & Foodstuff
Saudi Industrial Investme
Saudi International Petro
Saudi Kayan Petrochemical
Saudi Marketing Co
Saudi Pharmaceutical
Saudi Real Estate
Saudi Telecom Company**
Savola
United Electronic Company
United International Tran
Yamamah Cement Company*
Yanbu Cement Company*
Yanbu Petrochemical
Zain KSA
Zamil Industries
AOTHAIM AB
APPC AB
ALHAMMAD AB
ALINMA AB
ALKHODAR AB
ALKHLEEJ AB
ALMARAI AB
MOUWASAT AB
RJHI AB
RJHI AB
ARNB AB
ASTRA AB
BSFR AB
ALARKAN AB
DALLAH AB
EEC AB
ALHOKAIR AB
FGB UH
HERFY AB
JOMAR AB
JARIR AB
MAADEN AB
CHEMANOL AB
CARE AB
NIC AB
PETROCH AB
PETROR AB
QACCO AB
PETROR AB
RIBL AB
SPC AB
SAMBA AB
CATERING AB
SAFCO AB
SABIC AB
SACCO AB
SECO AB
SIIG AB
SIPCHEM AB
KAYAN AB
SMARKETI AB
SPIMACO AB
SRECO AB
STC AB
SAVOLA AB
EXTRA AB
BUDGET AB
YACCO AB
YNCCO AB
YANSAB AB
ZAINKSA AB
ZIIC AB
Buy
Hold
Hold
Reduce
Reduce
Hold
Hold
Buy
Hold
Buy
Reduce
Hold
Hold
Hold
Buy
Buy
Reduce
Hold
Buy
Reduce
Buy
Hold
Reduce
Hold
Hold
Hold
Buy
Reduce
Buy
Hold
Reduce
Hold
Hold
Hold
Buy
Reduce
Buy
Buy
Buy
Reduce
Hold
Hold
Reduce
Hold
Buy
Hold
Buy
Buy
Hold
Hold
Reduce
Buy
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
SAR
MCap
(USDm)
1,247
2,461
1,176
5,828
200
211
14,826
1,928
28,885
2,031
5,426
368
7,994
1,714
1,544
4,486
1,834
450
977
17,286
3,024
12,967
230
654
2,947
2,694
2,791
1,446
2,791
8,800
1,819
11,973
1,970
8,059
77,197
2,551
1,002
2,376
1,907
3,392
372
1,279
790
34,774
5,371
270
493
1,051
1,574
8,922
1,370
501
CP
TP
103.91
46.90
36.76
14.57
13.45
19.82
69.50
144.61
66.66
36.33
20.35
17.26
24.87
5.95
98.14
21.85
32.76
59.00
79.28
69.75
126.00
41.62
7.14
54.66
16.52
21.05
11.95
60.25
11.95
11.00
15.55
22.45
90.11
72.53
96.50
62.53
115.62
19.80
19.50
8.48
30.96
39.98
24.70
65.21
37.72
28.15
30.29
19.47
37.48
59.48
8.80
31.30
116.00
42.50
33.00
10.00
10.50
18.00
62.00
152.00
56.00
50.00
18.00
15.00
28.00
5.50
112.00
27.20
26.00
52.00
94.00
60.00
160.00
37.80
6.25
56.00
16.00
21.00
15.00
46.00
15.00
10.90
12.00
23.00
92.00
60.00
105.00
45.00
162.00
22.00
21.00
6.50
27.00
36.00
19.50
71.00
48.00
29.00
36.00
24.00
36.00
48.00
7.00
36.70
_______ P/E _________
2016e
2017e
20.45
12.65
11.76
18.56
59.07
32.52
15.77
16.44
24.48
20.05
32.65
26.72
24.67
28.26
24.32
15.17
14.38
7.96
8.92
8.61
8.99
27.57
12.27
8.01
8.30
26.19
27.42
25.64
26.13
183.63
11.17
21.08
20.42
19.64
16.87
14.95
93.48
15.37
15.49
98.48
55.07
14.59
35.53
17.43
33.75
9.49
19.71
13.99
43.56
8.36
13.05
16.95
43.56
8.36
9.25
9.29
17.33
25.40
9.64
10.05
13.29
11.81
29.88
29.61
15.76
12.81
10.48
13.10
14.46
13.18
14.80
8.63
61.45
8.20
71.34
13.18
13.05
12.24
15.86
14.30
26.63
33.48
13.61
14.76
17.31
54.50
27.39
10.30
9.88
10.78
11.63
11.08
12.06
14.18
14.89
9.47
8.34
_______ P/B ________ _____ Div Yld _______ _____ EV / EBITDA ______ Sector
2016e
2017e
2016e
2017e
2016e
2017e
3.56
2.81
2%
3%
11.41
9.27 Food Products
3.10
3.56
6%
6%
10.33
12.79 Chemicals
3.22
3.05
2%
1%
32.92
21.39 Health Care Providers
1.13
1.09
3%
3%
Commercial Banks
1.02
0.98
0%
0%
91.75
7.93 Construction & Engineering
1.51
1.55
5%
5%
16.12
18.44 Diversified Consumer Services
4.90
4.34
1%
1%
15.68
14.96 Food Products
5.60
4.94
1%
2%
20.80
18.11 Health Care Providers
2.23
2.04
3%
3%
Commercial Banks
1.36
1.18
0%
6%
6.11
5.56 Hotels Restaurants & Leisure
0.90
0.85
5%
5%
Commercial Banks
0.93
0.87
0%
0%
14.96
9.01 Conglomerates
1.02
0.94
4%
4%
Commercial Banks
0.35
0.35
0%
0%
15.29
15.64 Real Estate
3.83
3.52
2%
2%
20.31
19.90 Health Care Providers
1.10
1.09
0%
0%
7.79
7.59 Wireless Telecoms
2.64
2.43
7%
1%
9.61
10.54 Multiline Retail
2.66
2.60
4%
5%
10.32
11.34 Food & Staples Retailing
4.54
4.14
4%
5%
12.82
11.41 Hotels Restaurants & Leisure
6.41
6.00
0%
0%
81.32
52.01 Real Estate
7.41
6.99
6%
5%
14.96
15.12 Multiline Retail
1.75
1.70
0%
0%
25.57
20.87 Metals & Mining
0.66
0.66
0%
6%
23.21
6.37Chemicals
2.69
2.49
1%
3%
19.23
12.90 Health Care Providers
1.34
1.22
1%
3%
12.30
9.01 Chemicals
1.60
1.52
0%
4%
11.70
9.59 Chemicals
1.28
1.20
4%
6%
17.18
11.55 Oil & Gas
3.01
2.97
9%
5%
9.52
11.45 Construction Materials
1.28
1.20
4%
6%
17.18
11.55 Oil & Gas
0.90
0.86
6%
6%
Commercial Banks
1.20
1.17
3%
2%
8.47
12.92 Chemicals
1.07
1.00
4%
4%
Commercial Banks
5.51
5.26
7%
8%
11.43
10.23 Commercial Services
4.11
4.24
4%
4%
20.76
20.38 Chemicals
1.75
1.67
5%
5%
8.86
7.35 Chemicals
2.93
2.89
9%
7%
8.44
9.90 Construction Materials
3.44
3.00
3%
4%
9.82
8.62 Food Products
1.21
1.12
4%
5%
11.10
9.00 Chemicals
1.23
1.13
2%
5%
14.28
6.75 Chemicals
0.98
0.91
0%
0%
10.76
8.16 Chemicals
2.22
1.97
3%
3%
11.01
10.36 Food & Staples Retailing
1.70
1.62
3%
3%
12.76
11.71 Health Care Providers
0.87
0.84
4%
0%
23.74
21.68 Real Estate
2.18
2.15
6%
7%
5.69
5.80 Diversified Telecoms
2.37
2.09
3%
0%
12.01
7.92 Food Products
1.90
1.84
0%
2%
13.15
10.95 Specialty Retail
1.84
1.65
4%
4%
4.14
4.05 Diversified Consumer Services
1.06
1.02
8%
5%
4.22
5.54Construction Materials
1.66
1.69
12%
9%
7.55
8.06Construction Materials
2.05
1.95
4%
4%
8.84
9.15 Chemicals
1.47
1.55
0%
0%
10.45
9.13 Wireless Telecoms
0.96
0.91
6%
6%
7.43
7.25 Building Products
Source: Thomson Reuters Datastream, HSBC estimates, *Current prices for YACCO AB and YNCCO AB are as of close of 6 February. **Current price for Saudi Telecom Company is as of close of 8 February. All other current prices as of close of 2 February.

BBG Ticker

Company Name
EQUITIES ● SAUDI ARABIA
February 2017
4
HSBC Research coverage of Saudi companies
EQUITIES ● SAUDI ARABIA
February 2017

Strategy
5

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Arabia equity strategy
 Although further fiscal tightening remains a risk, there are some
individual opportunities within the equity market
 Saudi Arabia’s recent USD17.5bn bond sale was well received and
this should provide grounds for optimism
 Prospective financial market reforms and a potential MSCI inclusion
should provide support
John Lomax*
Head of Global Emerging Market
Equity Strategy
HSBC Bank plc
[email protected]
+44 20 7992 3712
Kishore Muktinutalapati*
Equity Strategist
HSBC Securities & Capital Markets
(India) Pvt Ltd
[email protected]
+91 80 4555 2756
Sougat Chatterjee*
Associate
Bangalore
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
We have an off-benchmark position in Saudi Arabia
Investor concerns around Saudi Arabia were largely down to the cyclical pressures the economy was
facing due to persistent lower oil prices. Lower oil revenues for the Kingdom meant tighter fiscal
policy. In this context, the recent successful Eurobond sale by Saudi Arabia (the issue was c4x
subscribed) provides some grounds for optimism. This was an important event from an economic
perspective but is also important, and potentially very positive, for Saudi equities, with a broadly
constructive impact for the Gulf as a whole, and particularly for the UAE. Further, an analysis
comparing earnings/dividend yield with the bond yield shows the attractions of Saudi Arabian equities
relative to other EM (for discussion see our report GEMs Equity Strategy: Why the Saudi Arabian
bond issue matters, 21 October 2016).
HSBC believes that oil prices will rise sufficiently to greatly ease the pressure on Saudi’s fiscal
position, averaging USD60/bbl in 2017e and USD/75bbl in 2018e. Without wanting to be overly
precise about either the numbers or the timing, the recent bond issue demonstrates Saudi’s ability to
tap international debt markets on attractive terms.
Whilst construction activity in the Kingdom is expected to continue to decline over the short term,
demand should be quite strong in the long term as the government actively works to lower housing
prices. The Saudi cement sector is a potential direct beneficiary of this theme (for details see HSBC
report Saudi Cement, Patrick Gaffney et al, 3 November 2016).
Saudi remains a strong structural story with under-penetrated markets. For instance, insurance
penetration at 1.1% of GDP in Saudi remains very low compared with EM/DM peers. For the sector,
our analysts forecast the gross written premium to grow at a compounded annual rate of 13.2% in
2016-2020 – with 11.0% growth in health and 19.4% in the motor insurance premiums (for details
see HSBC reports Saudi Insurance: Long-term growth prospects intact, Ankur Agarwal,
13 October 2016 and Saudi Insurance: Subdued 3Q; long-term growth drivers in place,
Ankur Agarwal, 14 November 2016).
Even in the consumer segment, where the outlook is dim given the Government spending cuts, our
analysts believe that the value segment will grow. This is mainly because we believe the government
allowances to the low income segments will exceed the impact of energy price reforms and the pain
of VAT and other indirect taxes (for details see HSBC report Saudi Consumers: Low income has
never looked as attractive, Raj Sinha and Ankur Agarwal, 30 January 2017).
6

EQUITIES ● SAUDI ARABIA
February 2017
The Kingdom also has a reform narrative that can be seen across sectors. For example, in the
telecoms space, CITC (the telecom regulator), began to take serious steps towards promoting
competition in 2015 when it reduced mobile termination rates (MTRs) by 40%. On 2 October 2016,
the Saudi government announced two changes to the regulatory framework: the first allows all
mobile operators to extend their telecom license by a further 15 years and the second – perhaps
more significantly – concerns the issuing of a long-awaited unified telecom license that allows mobile
operators to offer fixed services (for details see HSBC report Saudi Telecoms, Eric Chang et al,
11 October 2016).
Ongoing equity market liberalisation, in particular Saudi’s ultimate inclusion in the MSCI benchmark,
should dovetail with this story. On this we expect MSCI to add Saudi Arabia to the watch list in 2017
for a potential EM inclusion by 2018 and eventual implementation by 2019. Based on our
simulations, we expect Saudi Arabia to have a 2.6% weighting in the MSCI EM index, making it the
eleventh-largest country in the index (for discussion see our report GEMs Equity Strategy: Why the
Saudi Arabian bond issue matters, 21 October 2016).
Saudi equity market valuations do not look expensive compared with the FM aggregate – for
instance on the IBES consensus estimated 2017e PE, Saudi currently trades at 16.4x compared with
19.6x for FM overall. Also, compared to its own history, Saudi market valuations look attractive at the
current levels.
On liquidity, after experiencing significant outflows since September 2014, the Saudi market has
seen some moderation in the outflows over the past few months. However, the market does not
appear over-owned by any standard.
Overall, we retain our off-benchmark exposure to Saudi Arabia in both EM and FM country portfolios.
Please find below our EM country portfolio and our views on frontier markets.
HSBC Equity Strategy Recommendations
Emerging markets1
Market
EEMEA
Czech Republic
Egypt
Greece
Hungary
Poland
Qatar
Russia
South Africa
Turkey
UAE
Asia
China
India
Indonesia
Korea
Malaysia
Philippines
Taiwan
Thailand
Latam
Brazil
Mexico
Chile
Colombia
Peru
Frontier Markets
Frontier markets2
HSBC
Recommendation
overweight
neutral
overweight
neutral
overweight
underweight
underweight
overweight
overweight
neutral
overweight
underweight
neutral
overweight
overweight
underweight
underweight
underweight
neutral
neutral
overweight
overweight
neutral
underweight
underweight
overweight
off benchmark
MSCI EM
weight (%)
16.4
0.2
0.1
0.4
0.3
1.2
0.9
4.5
7.0
1.0
0.9
70.3
26.7
8.3
2.6
14.5
2.5
1.3
12.2
2.3
13.3
7.9
3.4
1.2
0.5
0.4
0.0
HSBC
weight (%)
19.4
0.2
0.4
0.4
0.5
0.3
0.4
6.0
9.2
1.0
1.2
65.3
26.7
10.0
3.4
9.0
1.5
0.3
12.2
2.3
13.8
9.0
3.4
0.6
0.0
0.8
1.5
HSBC
view
CEEMEA
Kazakhstan
Kenya
Kuwait
Morocco
Nigeria
Oman
Saudi Arabia
Asia
Bangladesh
Pakistan
Sri Lanka
Vietnam
Latin America
Argentina
positive
positive
neutral
neutral
negative
negative
off-benchmark
positive
positive
neutral
negative
positive
Source: MSCI, Thomson Reuters Datastream, HSBC estimates. Notes: (1) Weights may not sum to 100% because of rounding (2) HSBC views on selected Frontier markets only
7

EQUITIES ● SAUDI ARABIA
February 2017
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EQUITIES ● SAUDI ARABIA
February 2017
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Economics
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EQUITIES ● SAUDI ARABIA
February 2017
Saudi Arabia
Simon Williams
Economist
HSBC Bank plc
[email protected]
+44 20 7718 9563
Relief, not recovery
The unexpectedly far-reaching cuts to oil production OPEC agreed in November have not
materially changed our downbeat economic outlook for the Middle East, but they have brought
comfort and a degree of reassurance (charts 1-2). For two years prior to the November deal, the
Kingdom’s outlook had been unsettled not just by the drop in oil prices, but also by the
uncertainty triggered by OPEC’s decision to stop seeking to manage energy prices by
controlling supply. That strategy had promised to protect market share over the long term by
allowing prices to fall to a level where higher cost producers could no longer compete. But in the
near term it meant there was no level below which prices could not fall, raising fears over
economic order in the Gulf and the severity of the economic adjustment that would be required.
With Saudi Arabia now signalling a renewed readiness to defend prices provided others share
the burden of the required production cuts, the new deal effectively reverses that stance.
The abrupt shift in strategy would seem to have put a floor under the oil price (chart 3),
materially reducing the risk that the level, which was below USD40/b this time last year, could
face renewed downward pressure over 2017-18. That the costs of lost oil revenues were
sufficient to overcome political divides and prompt Russia, Iran and Iraq to sign up to the
Saudi-led production accord gives the change in strategy more substance still.
We expect the improved prospects for oil price stability to bolster private and public sentiment,
allowing policymakers and corporates to plan more effectively than was the case when the
energy price outlook was less certain. We are also optimistic that with energy prices still far
below their boom-time highs, the recent gains will not derail economic reform programmes that
have gained in substance in recent months in Saudi Arabia. The stronger outlook for oil prices
also puts a cap on the Kingdom’s public sector borrowing needs, potentially boosting market
readiness to fund the large shortfalls that it continues to face, particularly as evidence of fiscal
adjustment becomes clear. A floor to the oil price should also dampen fears that the Kingdom
might be forced to devalue the currency and abandon its long-standing dollar-peg FX regimes.
1. The OPEC deal has boosted confidence
in the peg….
pts
pts
375
350
350
325
325
350
300
300
300
275
Sep-16
550
500
500
450
450
400
400
350
Source: Bloomberg
Jan-17
USD
375
550
Dec-16
Bahrain 5 year CDS
400
600
Nov-16
USD
400
600
300
Oct-16
10
SAR 12M Forward
2.…and capped fears over the GCC’s
fiscal funding requirement
275
Oct-16
Nov-16
Source: Thomson Reuters Datastream
Dec-16
Jan-17
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EQUITIES ● SAUDI ARABIA
February 2017
Still not enough
But while this offers comfort, we see little that is new. Most immediately, the wealth the Kingdom
commands had always led us to argue that crisis was not on the horizon. The fiscal and current
account deficits it has faced since the oil boom came to an end may have been among the largest
in the world, but they followed ten years of record surpluses that had allowed it to strengthen its
balance sheets substantially. Saudi Arabia’s reserves increased 18 fold before the oil boom turned
sour and although they have fallen by 30% since 2014, the Kingdom had the capacity to fund 12
years of last year’s record current account shortfall or cover M0 seven times over. Similarly, even
after last year’s record sovereign borrowing, public debt in Saudi Arabia was just 13% of GDP; its
capacity to issue a record USD17.5bn Eurobond in October also underscored how strong its
access to finance was, even before the OPEC deal was done.
More importantly, we see limits to the scale of price gains the OPEC deal is likely to trigger.
We had always assumed that oil prices would rise into 2017, and while we have revised our
forecast assumption to USD55-60 from USD50-55 previously in light of the OPEC cuts, the
increase is modest (chart 4).
The impact of the higher prices on oil receipts is also set to be softened by the reduction in
production required to sustain it, as well as continued gains in domestic demand.
There is upside risk to our forecasts, (see Oil Insights, 11 January 2017) but OPEC’s poor track
record in adhering to production cuts in a rising market, and doubts over cooperation between
OPEC and Russia, give grounds for caution that supply cuts will be maintained. The likelihood
of some non-conventional oil producers that shut in production when prices were uncertain
could step up investment now that the outlook is more stable also suggests that energy
production will prove difficult to contain, particularly given the support US president Donald
Trump has promised the nation’s oil sector. The still subdued outlook for economic growth in
much of the emerging world is also likely to contain gains in energy demand, particularly given
the weakness of many EM currencies against the USD.
Had Saudi Arabia adjusted to the weak oil price environment of the last two years, then even
the modest gains in receipts we anticipate for 2017-18 might lay the ground for a pick-up in
performance. However, its fixed peg currency regime and its capacity to finance the large fiscal
and current account shortfalls the slump in energy prices brought mean that adjustment to the
2014 downturn has been slow and piecemeal. Indeed, for all of the discussion of reform last
year, our estimates suggest that last year’s budget shortfall reached over 16% of GDP, the
biggest deficit on record.
3. The OPEC deal hasn’t boosted oil prices
that much
USD/bbl
120
USD/bbl
120
4. Regional oil receipts will still be well
below the boom-time highs
GCC oil revenue
USD bn
800
USD bn
800
100
100
600
600
80
80
400
400
60
60
200
200
40
40
20
20
0
2014
Source: Bloomberg
2015
OPEC meeting
2016
0
2017
Oil price
0
0
-200
-200
-400
-400
Pre-2015
2017-2018
Change
Source: CEIC, HSBC
11
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EQUITIES ● SAUDI ARABIA
February 2017
5. 18 months into the oil slump, GCC budget deficits were still extraordinarily large
Budget balance (2016e)
% GDP
0
-2
-4
-6
-8
-10
-12
-14
-16
-18
-20
% GDP
0
-2
-4
-6
-8
-10
-12
-14
-16
-18
-20
Venezuela
Oman
Saudi Arabia
Bahrain
Algeria
Brazil
Ukraine
Spain
UK
Nigeria
Russia
South Africa
Kazakhstan
Romania
Chile
Poland
Hungary
Turkey
Czech Republic
Source: HSBC, Focus Economics
More adjustment to come
With the deficits still so large (chart 5), the Saudi government will be required to push ahead
with corrective fiscal adjustment measures, despite the improved outlook for oil prices.
At a GCC level, policymakers have remained committed in their public statements and
multi-year budget planning documents to introducing VAT from the start of 2018. Ahead of that,
there is also a push to sharply increase unified excise duties on a range of goods including
tobacco and high-sugar soft drinks.
Saudi, specifically, has proposed tax increases for corporates enjoying monopoly positions in the
local economy, as well as tightening the existing corporate tax net. Although there is no appetite
for a shift to direct taxation, incremental measures are being introduced to boost receipts. Saudi
Arabia’s 2017 budget also lays out a flat fee to be paid monthly by all expatriates living in country.
The Kingdom has also signalled it will seek to boost income generated from its foreign asset
stock, having doubled its annual return in 2016 despite the depletion of its holdings and the
continued low rate environment.
Spending to fall despite higher oil receipts
The majority of the adjustments, however, will likely be delivered through cuts to spending
(chart 6). Policymakers are seeking to cut subsidies on power, water and fuel in a bid to both
curb current expenditure and rein in demand. After years of rapid increases, public sector
wages are also being cut. For example, Saudi Arabia cut benefits and bonus payments to public
employees in October 2016 for the first time and in its 2020 National Transformation Plan seeks
to reduce the number of government employees by 20%.
6. It’s easy for spending to track revenue upward; harder to cut when earnings fall
GCC public finances
USD bn
800
USD bn
800
700
700
600
600
500
500
400
400
300
300
200
200
100
100
0
0
2006
2007
2008
2009
Expenditure
Source: CEIC
12
2010
2011
2012
2013
2014
Revenue
2015
2016
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EQUITIES ● SAUDI ARABIA
February 2017
Capital spending has also been subject to stringent review, leading to a raft of non-core projects
being cancelled and some core projects being marked down. We expect this to persist, in the
context of increasingly rigorous central controls of spending by ministries. The Saudi government
has established the “Office for Spending Rationalisation” within the Ministry of Finance in addition
to the high powered Project Management Office to more effectively control outlays by the
spending ministries. Saudi Arabia also said that it had hired PWC to review USD69bn of planned
capital spending including contracts awarded to the housing, transport, health and education
ministries, with a goal of finding some USD20bn in savings. The Kingdom has established a
General Fiscal Unit charged with multi-year budget planning – a vital first step toward establishing
a medium-term budgetary framework that might curb the impact of short-term oil revenue swings
on the Kingdom’s fiscal stance.
Much still to be done
These and other measures are welcome steps toward rebalancing but much remains to be
done (charts 7-8). Expenditure increased four-fold during the oil boom, funded by three-digit oil
prices; to undo the excesses now exposed by the 50% drop in oil receipts is a multi-year
process. Even allowing for significant fiscal reform and a pick-up in oil prices, we expect all Gulf
governments to remain in deficit this year, with the total shortfall likely to stand at around
USD175bn. Saudi Arabia’s shortfall will remain high at an average of over 7.5% of GDP.
It gets harder from here
The adjustment process will also prove increasingly difficult to deliver as it continues to
advance. There are limits to how high the Saudi government can boost non-oil revenues, for
example, in an environment where tolerance for taxation is so limited. Although the unified VAT
is a significant step, the initial rate is low at just 5% and widespread exemptions are likely to be
agreed as the terms are negotiated over the coming year. Corporate taxation remains very light
for locally owned firms and there is no appetite for introducing tax on wealth or income. The
presentation of the 2017 Saudi budget even included an explicit commitment that nationals
would not pay any income tax. The proposed introduction of a levy on expatriates living in the
Kingdom was set at just SAR100 a month, rising to a maximum of SAR400 in 2020.
Spending will also prove difficult to adjust. Initial savings delivered by the government have
focused on capital outlays where the excesses of the oil boom period were most pronounced, and
easiest to reverse. From here, however, capital spending cuts will likely have a meaningful impact
on long-term potential growth as well as on the provision of public services to rapidly growing
populations. There is also little scope to further reduce outlays associated with high profile
commitments such as the transport infrastructure projects already underway in Saudi Arabia.
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February 2017
8.…as will high levels of military spending
0.6
60
0.4
40
0.2
20
02 03 04 05 06 07 08 09 10 11 12 13 14 15
Public sector employment (nationals)
Source: CEIC, Bloomberg
Oil price
China
80
Turkey
0.8
Iran
100
% GDP
8
7
6
5
4
3
2
1
0
UK
1.0
Defence spending
% GDP
16
14
12
10
8
6
4
2
0
Russia
12mma USD/bbl
120
UAE
Saudi Arabia
Saudi Arabia
Millions
1.2
Oman
7. Public sector employment will prove
difficult to curb…
Source: CEIC
Cutting current expenditure will prove more challenging still (charts 7-8). Saudi Arabia, though
successful in curbing subsidies in some areas, was forced to reverse increases in water
charges introduced in early 2016 in the face of popular opposition. Where cuts were delivered,
they were significant in establishing the principle that costs would rise, but prices remained very
low. As the next rounds of subsidy cuts have a more meaningful, cumulative impact on living
costs, the risk that they will face resistance rises. Recognising this, Saudi Arabia plans direct
transfers to compensate “low and middle income families” for the higher costs they face,
boosting the probability that the adjustments will be executed, but reducing the savings that
subsidy cuts will deliver. It also made clear in its 2017 budget statement that subsequent
subsidy cuts would be phased in gradually, and delivered with a lag.
With the public sector the dominant employer of nationals in the Kingdom, even capping
spending on public sector wages will prove challenging, let alone bring outlays down. Guarantees
on employment, pensions and annual wage rises, many of which were introduced after the 2011
Arab Spring, are likely to be challenging to undo. There is also little evidence of appetite for
meaningful cuts to the region’s very large defence spending. The military received 21% of total
budget spending in 2017, 50% more than was allocated to health and social development, and
equivalent to some 8% of GDP.
FX regime will compound the fiscal drag
Whatever its limits, we expect the ongoing fiscal rebalancing process to be a major headwind to
economic growth as lower spending and higher fees and taxes weigh on investment and
consumption from the public and private sector. This fiscal dynamic will also weigh on liquidity
as the contraction in public sector spending slows growth in money supply (chart 9) and large
budget deficits mean government deposit growth remains weak. The region’s still substantial
public sector borrowing requirement will also see governments continue to issue debt into the
domestic market, adding to the liquidity squeeze and putting upward pressure on interest rates.
14
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EQUITIES ● SAUDI ARABIA
February 2017
9. The government has become a drain
on liquidity
12m chng,
GCC public sector
USD bn
net bank claims
70
60
50
40
30
20
10
0
-10
-20
-30
Sep-14 Feb-15 Jul-15 Dec-15
10. Private sector credit growth has fallen
sharply as oil prices have fallen
12m chng,
USD bn
70
60
50
40
30
20
10
0
-10
-20
-30
May-16
Source: CEIC
% y-o-y
GCC lending to private sector
% y-o-y
18
18
14
14
10
10
6
6
2
Jan-14 Jul-14 Jan-15 Jul-15 Jan-16 Jul-16
2
Source: CEIC
In addition to the impact of the funding squeeze (chart 10), the region’s central banks are also
set to increase policy rates over the coming two years. Although weakening growth and low
inflation arguably call for policy loosening, the importance of safeguarding the credibility of their
dollar pegs while maintaining an open capital account saw the Kingdom hike with the Fed in
December 2015 and December 2016. We expect policy rates to increase by at least 50bps over
the course of 2017 as the Fed continues to tighten.
Softening the monetary blow
Policymakers are taking what steps they can to soften the impact of these funding pressures.
Saudi Arabia, for example, has boosted its reverse repo rate in line with the Fed but left the
repo on hold, narrowing the corridor to try to keep lending rates down (chart 11). After years of
inactivity, it also overhauled its repo regimes at the end of last year in a bid to ease liquidity
pressures, and there is scope to loosen high reserve ratio requirements. Increased borrowing
from overseas will also soften the impact of the government’s deficits on local liquidity, as will
confidence to make payments on arrears.
Structurally, though, the combination of domestic liquidity pressures and the shift in the Fed’s
policy stance means that the bias is for higher interest rates (chart 12). Weak economic growth
and falling asset prices will also keep bank credit spreads under upward pressure, likely
keeping the pace of private sector credit growth down.
11. Saudi Arabia has narrowed its policy
corridor to offset higher rates
%
Saudi interest rates
12. There has been some relief, but the
trend is still upward
%
6
6
%
2.50
5
5
2.25
2.25
4
4
2.00
2.00
3
3
1.75
1.75
2
2
1.50
1.50
1
1
1.25
1.25
0
0
1.00
1.00
08
09
10
Source: Bloomberg
11 12
Repo
13
14
15 16 17
Reverse repo
18
0.75
2013
3M SAIBOR
%
2.50
0.75
2014
2015
2016
2017
Source: Bloomberg
15
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EQUITIES ● SAUDI ARABIA
February 2017
13. GCC currencies have appreciated strongly, even as oil prices have slumped
Index (Q2 2014=100)
180
GCC dollar pegged currencies
Index (Q2 2014=100)
180
160
160
140
140
120
120
100
100
80
80
60
60
40
40
Brent
JPY
REER
ZAR
EUR
GBP
RUB
TRY
Source: Bloomberg, HSBC
Weak oil, but a strong currency
In addition to the fiscal squeeze and the impact of higher interest rates, economic activity will
also be held back by the dollar-driven strength of the region’s currencies. While weak
commodity prices saw the Russian rouble and the Nigerian naira fall substantially in value, and
most EM currencies have sold against the dollar, the pegged Saudi Riyal has risen substantially
in REER terms (chart 13). We expect the dollar to gain further over the first half of this year, and
with the pegs set to remain in place, this will take the SAR higher still.
The continued currency strength will dampen the impact of the terms of trade shock,
maintaining purchasing power and keeping inflation low, but it will do so at a cost. Reserves will
continue to be depleted as the fixed peg delays the rebalancing of the region’s external
accounts. More immediately, the strength of the currency will undermine efforts to draw in
foreign direct investment and to boost non-oil exports. The appreciation of the currency also
means that domestic producers face ever stiffer competition from imported goods and local
labour appears expensive against expatriate staff.
Who fares best?
Activity to slow, but Saudi reform is gaining pace
Although we expect activity to remain weak across the Gulf, the different scale of the
rebalancing challenges the region’s economies face means we see significant divergence in
both the pace of likely economic growth, and the risks to our projections (charts 14-15).
We take a nuanced view of the Kingdom’s economy. Most immediately, we expect the marked
slowdown in growth apparent in the 2016 data to continue into 2017 (chart 18). Large payments
on government arrears to contractors in the latter months of 2016 have given the economy some
momentum into 2017, easing liquidity pressures and boosting sentiment (chart 16) that has also
been bolstered by the OPEC deal. However, we expect this impetus to fade as the year
progresses, held back by continued tightening of the underlying fiscal stance. Indeed, although
the 2017 budget points to an increase in y-o-y outlays compared to last year’s spending plan, we
expect the gains to be offset by increases in fees and cuts to subsidies during the course of the
year. Moreover, planned 2017 expenditure of SAR890bn stands below actual outlays of
SAR930bn in 2016 when the arrears payments are included in the total.
16
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EQUITIES ● SAUDI ARABIA
February 2017
14. Break-even oil prices underscore the
divergent risks the region faces…
Fiscal breakeven oil prices
USD/bbl
USD/bbl
15.…and how much adjustment work is
still to be done
USD/bbl Current account breakeven oil prices USD/bbl
30
15
15
0
0
0
0
2015
2017
Oman
2015
Oil @ 55
Source: IMF
2017
90
Qatar
30
20
UAE
40
20
Kuwait
40
Bahrain
45
Saudi Arabia
45
Algeria
60
Kuwait
60
60
Qatar
75
60
UAE
75
80
Saudi Arabia
100
80
Oman
100
Bahrain
120
Algeria
120
90
Oil @ 55
Source: IMF
As the primary channel through which oil receipts feed into the domestic economy, fiscal policy is
the most powerful determinant of the rhythm of economic activity in the Kingdom, and the ongoing
adjustment to the 2014 slump will weigh heavily on economic growth. Upward pressure on policy
rates and the government’s still substantial borrowing requirement over 2017 will also likely mean
that credit creation remains slow, particularly given the questions raised by the structural reform
programme. Given the long lead time, it is unlikely that plans to attract additional foreign direct
investment will yield significant gains in the near term, or that structural reform measures will deliver
returns over the coming year. As the dominant power in OPEC, Saudi Arabia will also bear the
brunt of the oil production cuts which will see net exports remain a drag on growth.
However, although the ongoing adjustment means that the near-term outlook is weak, we
remain constructive on the kingdom’s longer term trajectory. We see clear signs, for example,
that the fiscal adjustment programme has built traction and is gaining, not losing momentum.
Excluding the arrears (much of which stem from pre-2016 spending decisions), last year’s outlays
would not only have been down 16% on 2015 but would also have been close to the budget target
– evidence of an unprecedented improvement in financial control. Even if the details are still a little
vague, the high profile announcement in October of selective cuts to bonuses and allowances that
had previously been a core part of public sector salaries shows a readiness to curb spending
excesses that are too sensitive to address elsewhere in the region. The commitment to core
17.…and non-oil exports are very weak
16. Consumption is still on the slide in
the Kingdom…
% y-o-y
% y-o-y
KSA
30
25
20
15
10
5
0
-5
-10
-15
30
25
20
15
10
5
0
-5
-10
-15
2014
2015
2016
Cash withdrawals
Value of point of sales transactions
Source: CEIC
% y-o-y
40
KSA non-oil exports
% y-o-y
40
30
30
20
20
10
10
0
0
-10
-10
-20
-20
-30
-30
-40
Jan-13 Jul-13 Jan-14 Jul-14 Jan-15 Jul-15 Jan-16
-40
Source: CEIC
17
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EQUITIES ● SAUDI ARABIA
February 2017
18. The non-oil private sector stagnated last year
% y-o-y
Saudi Arabia non-oil GDP
% y-o-y
8
7
6
5
4
3
2
1
0
-1
-2
8
7
6
5
4
3
2
1
0
-1
-2
Jan-13
Jul-13
Jan-14
Jul-14
Jan-15
Jul-15
Jan-16
Jul-16
Source: CEIC
capital spending projects, and the emphasis given to a more prominent role for the private sector
in funding and delivering on them is also encouraging, showing a commitment to the positive goals
laid out in the kingdom’s medium-term National Transformation Plan (see Why the Kingdom can
and must be reformed, 17 May 2016) despite the immediate pressures for rebalancing. Progress
with the privatisation programme, movement on the new bankruptcy law and on structural
changes to both the labour and financial markets all suggest that a year after it was launched, the
reform programme led by Mohammed bin Salman (deputy crown prince and head of the Council
for Economic and Development Affairs) maintains momentum.
18
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EQUITIES ● SAUDI ARABIA
February 2017
Saudi Arabia: Macro framework
Annual data
2008 2009 2010 2011 2012 2013 2014 2015 2016e 2017f 2018f
Production, demand and employment
GDP growth (% y-o-y)
8.4
1.8
7.4 10.0
5.4
2.7
3.6
3.4
0.6
0.8
1.4
Nominal GDP (USDbn)
520
430
528
670
735
745
755
654
640
666
733
GDP per capita (USD)
20,184 16,116 19,138 23,606 25,169 24,844 24,532 20,800 19,940 20,282 21,814
Private consumption (% y-o-y)
12.0
7.0
3.8
1.7 11.7
3.2
6.1
6.7
2.0
2.0
2.3
Government consumption (% y-o-y)
6.7
1.0
3.2 16.6
8.1 11.1 12.0
-8.5
-2.0
-1.0
1.0
Investment (% y-o-y)
15.1
-6.2 14.6 15.6
5.0
5.6
7.5
-1.5
-5.0
-0.2
3.5
Exports (GDP basis, % y-o-y)
-4.2
-7.3
4.7 10.2
3.4
0.2
-1.8
-1.5
2.0
-2.0
0.7
Imports (GDP basis, % y-o-y)
9.7
-6.3
5.6
5.5
7.7
3.7
6.6
-8.6
-2.5
-4.0
3.0
Domestic demand (% y-o-y)
12.9
0.7 38.7
8.1
7.5
4.5
7.9
1.3
-1.2
0.6
2.3
Net exports (contribution to GDP growth,
-6.5
1.0
-1.4
3.2
-0.7
-1.1
-3.0
2.2
1.6
0.3
-0.5
ppt)
Industrial production (% y-o-y)
4.4
9.0 169.2 12.0
4.9
0.2
6.0
3.0
1.9
-0.5
0.3
Unemployment rate, average (%)
5.0
5.4
5.5
5.8
5.5
5.8
6.0
6.0
6.1
6.5
7.0
Population (m)
25.8 26.7 27.6 28.4 29.2 30.0 30.8 31.4 32.1 32.8 33.6
Prices and wages
CPI, average (% y-o-y)
CPI, eop (% y-o-y)
WPI, average (% y-o-y)
Money, interest rates, FX
Broad money supply M3 (% y-o-y)
Real private sector credit growth (% y-o-y)
Policy rate, end-year (%)
USD/SAR, end-year
USD/SAR, average
EUR/SAR, end-year
EUR/SAR, average
External sector
Merchandise exports (USDbn)
Merchandise imports (USDbn)
Trade balance (USDbn)
Trade balance (% GDP)
Current account balance (USDbn)
Current account balance (% GDP)
Net FDI (USDbn)
Net FDI (% GDP)
International reserves (ex gold) (USDbn)
Import cover (months)
Gross external debt (USDbn)
Gross external debt (% GDP)
Short-term external debt (USDbn)
Short-term external debt (% of int'l reserves)
Public sector
Central government balance (% GDP)
Gross public sector debt (USDbn)
Gross public sector debt (% GDP)
9.9
9.0
8.0
5.1
4.2
6.1
5.3
5.4
5.2
5.0
5.3
6.2
4.5
3.9
6.2
3.5
3.0
6.2
2.7
2.4
7.2
2.2
2.3
-0.4
3.6
2.8
-
3.4
1.2
-
3.4
7.9
-
17.6
18.9
1.50
3.75
3.75
5.22
5.62
10.7
-4.8
0.25
3.75
3.75
5.40
5.28
5.0
-0.6
0.25
3.75
3.75
5.02
5.18
13.3
5.7
0.25
3.75
3.75
4.87
4.87
13.9
12.6
0.25
3.75
3.75
4.94
4.94
10.9
9.1
0.25
3.75
3.75
5.17
4.97
11.9
9.5
0.25
3.75
3.75
4.53
4.89
2.6
7.5
0.50
3.75
3.75
4.08
4.12
-10.8
4.6
0.75
3.75
3.75
3.93
4.14
2.5
1.7
1.25
3.75
3.75
4.12
3.96
11.7
4.2
1.50
3.75
3.75
4.12
4.12
313.5 192.3 251.1 364.7 388.4
101.5 87.1 97.4 120.0 141.8
212.0 105.2 153.7 244.7 246.6
40.7 24.5 29.1 36.5 33.5
132.3 21.0 66.8 158.5 164.7
25.4
4.9 12.7 23.6 22.4
39.5 36.5 29.2 16.3 12.2
7.6
8.5
5.5
2.4
1.7
442.8 410.3 445.3 541.2 657.0
30.1 30.4 30.7 32.8 36.6
96.1 98.9 102.1 97.6 91.5
18.5 23.0 19.4 14.6 12.5
20.1 32.2 35.6 28.8 44.0
4.5
7.9
8.0
5.3
6.7
375.9
153.4
222.5
29.9
135.3
18.2
9.3
1.2
725.9
37.9
86.8
11.6
34.4
4.7
29.8
62.8
14.5
-5.4
60.1
16.8
4.4
44.6
8.5
11.6
36.2
5.4
13.6
22.4
3.0
6.5
16.1
2.2
342.5 202.3 192.1 210.6 214.6
158.5 155.0 147.2 150.2 154.7
184.0 47.3 44.8 60.4 59.9
24.4
7.2
7.0
9.1
8.2
73.4 -54.0 -53.4 -31.0 -30.4
9.7
-8.3
-8.3
-4.7
-4.1
10.2
9.7
8.7
8.7
8.7
1.4
1.5
1.4
1.3
1.2
732.4 616.4 545.0 492.5 447.0
33.9 30.2 27.8 24.9 22.1
87.3 91.3 113.3 132.8 153.3
11.6 14.0 17.7 19.9 20.9
35.9 37.9 39.9 41.9 43.9
4.9
6.2
7.3
8.5
9.8
-3.4
11.8
1.6
-15.0
37.9
5.8
-16.8
57.0
13.2
-8.6
-7.0
98.0 134.7
16.7 20.2
Source: Saudi Arabia Monetary Agency, Central Department of Statistics and Information (CDSI), CEIC, HSBC forecasts
19

EQUITIES ● SAUDI ARABIA
February 2017
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20
EQUITIES ● SAUDI ARABIA
February 2017

Banks
21

EQUITIES ● SAUDI ARABIA
February 2017
Banks
 Steep increase in US 10-year bond yields could trigger mark-tomarket losses on securities portfolios, on average 11bps of assets
 Liquidity eased since October 2016. Demand for loans started to
ease too as government cut spending. Balance sheet contraction is a
negative risk for banks’ NII growth.
 Saudi banks we cover trade at 11.6x/1.4x EPS/BVPS 2017e. Our
relative preference is for BSF
Aybek Islamov*, CFA
Analyst
HSBC Middle East Ltd
[email protected]
+971 4423 6921
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
Rapid rise in US 10-year yields creates interest rate risk
Banking sector earnings remain sensitive to asset quality deterioration in 2017. We think timely
Government payments to projects and contractors will prevent NPL spikes in the medium term.
However, our concern is that such payments may not filter through the entire corporate chain.
We view SME corporate loan quality as vulnerable and in need of higher provision coverage by
the banks.
On the other hand, the funding position of the banks appears stronger than in 2016. Also, large
repayments and lack of new originations should require less deposit growth going forward. We
therefore believe banks may start to accumulate liquidity, as it was once the case back in 2008-2009.
Against this backdrop, we think banking sector NIM may struggle to grow at the same rate as
last year. Liquidity accumulation and lack of attractive reinvestment options should put pressure
on the asset yields. Loan re-pricing in response to increased interbank rates will have a weak
effect as new origination reduces.
Steep increase in US 10-year bond yields can result in mark-to-market losses on
available-for-sale (AFS) securities, on average 11bps of assets. US 10-year bond yields
increased by c50bps to c2.4% post the presidential election outcome on 8 November. A
sudden, unexpected spike in 10-year yields could increase unrealised losses on AFS securities,
especially if left largely unhedged.
We note two instances in the past, Q2 2013 and Q2 2015, when unexpected spikes in US 10-year
bond yields of 63 and 42bp, respectively, led to unrealised losses at ANB, Riyad, Samba and NCB.
The magnitude of such a loss on AFS securities is equivalent to the change in interest rate
multiplied by the average duration and size of the AFS book. As we show in the table below,
we estimate that banks can book unrealised losses on AFS securities as a result of a steep rise
in 10-year US yields, on average 11bp of assets.
22

EQUITIES ● SAUDI ARABIA
February 2017
Impact of m-t-m of AFS securities due to interest rate hike
Investments (a)
Weighted average duration (years) (b)
Chg in interest rate (bps) ( c)
Mark-to-market impact (a*b*c)
-as % of assets (in bps)
ANB
14,521
3.8
25
(137)
(8)
Alinma
1,231
3.0
25
(9)
(1)
Alrajhi
6,978
4.7
25
(81)
(3)
BSF
18,480
4.2
25
(196)
(11)
Riyad
24,530
4.5
25
(279)
(13)
NCB
122,482
3.0
25
(919)
(21)
Samba
35,924
4.9
25
(443)
(20)
Source: HSBC estimates
The impact of m-t-m on AFS securities due to interest rate hike is higher compared to impact on
NII. It is important to note that there should be no income statement impact due to loss on AFS
securities as it is booked through equity.
A potential trigger to unwind such losses is a further drawdown of deposits once USD17.5bn of
October Sovereign bond proceeds are fully deployed. Under such a scenario, banks may need
to sell AFS securities and will need to book m-t-m losses in their income statement.
If one assumes there are no interest rate hedges in place, we estimate NCB and Samba would
be the worst affected banks. We estimate a negative m-t-m impact of c20bps of average assets
on both these banks. We expect the m-t-m impact to be minimal for Alinma and Alrajhi.
We believe there could be downside risks if US bond yields stay elevated for the next
12 months or there is potential delay in Saudi government plans to issue further sovereign
bonds due to increased US bond yields.
HSBC fixed income research forecasts a 10-year bond yield of 2.5% for Q1 2017 and then
reducing to 1.35% by end-2017. For more details, please refer to the report The Trump
Premium: Changes to our US yield forecasts, 11 November 2016, by Steven Major.
Rising risk of balance sheet contraction
Loan growth decelerated in December. Customer loans increased just 3% y-o-y in 2016, and
were down 1% m-o-m in December. We think a decline in sector loans in 2017 is becoming a
more likely scenario as banks will see more repayments and lower new originations. The pace
of deceleration is rather quick, which increases asset quality risk in the medium term. Short term
loans (50% of total) were up 3% y-o-y while long term loans (31% of total) were down 1% y-o-y
in 2016. SAMA bills declined 2% m-o-m and 74% y-o-y while Government bonds increased by
1% m-o-m and 107% y-o-y. Investment securities were flat m-o-m and declined by 2% in 2016.
We think loan to deposit ratio will remain comfortably below the regulatory cap of 90%. Weak
loan demand means that Saudi banks may end up hoarding liquid assets, which could be
negative for sector NIM.
What helped liquidity so far: sovereign bond placement and
extension of repo term
Saudi Arabia raised USD17.5bn through sovereign bond issuance in October 2016.
A subsequent extension of repo facilities to 3 months from 1 week at an unchanged cost of 2%
improved commercial banks’ access to emergency funding. We can’t verify however how
extensively banks are using the repo window.
SAMA can further ease liquidity by extending eligible collateral for domestic banks. But at the
moment such measures remain unnecessary.
23

EQUITIES ● SAUDI ARABIA
February 2017
Sector valuation and earnings outlook
Our relative preference is for BSF. BSF tends to have a more conservative provisioning policy
leading to a steeper decline in EPS at the onset of asset quality deterioration, which is why we
are not more positive on the stock. This policy stance, however, tends to lead to a faster
recovery thereafter. We think a q-o-q decline in NII in Q4 16 could be due to unwinding of
interest rate swaps, which are one-off in nature. The stock trades at 8.5x 2017e PE – a 27%
and 24% discount to Saudi and EEMEA banks, respectively.
Valuation and earnings outlook. We think asset quality weakness will continue to weigh on
earnings growth during 2017e. Liquidity management and loan pricing are key to NIM outlook in
2017e. Excluding Alrajhi Bank (RJHI AB, SAR63.08, Hold), we forecast EPS of banks under
coverage to decline by c6% y-o-y in 2017. For Alrajhi Bank, we forecast EPS growth of 6% in 2017.
24

EQUITIES ● SAUDI ARABIA
February 2017
Alawwal Bank
ALAWWAL AB, Not Rated
Company description
Originally known as “The Netherlands Trading Society”, Saudi Hollandi Bank (SHB) was the first
operating bank in Saudi Arabia. The bank was established in 1977 as a Joint Venture
Company. ABN AMRO Bank N. V. is the largest stakeholder in the bank with a 40% stake. SHB
announced the change of its corporate identity to ‘Alawwal Bank’ in November 2016. The bank
appointed Soren Nikolajsen as its managing director with effect from January 1, 2017.
The bank is engaged in conventional as well as Islamic banking solutions, in addition to a wide
range of investment services such as asset management and investment funds. The lender also
provides brokerage services in the local and international markets through its specialised and
wholly-owned subsidiary company Saudi Hollandi Capital.
The bank is primarily a corporate bank with corporate loans representing c81% of total loans at
end of Q3 2015. The bank acquired a 20% stake in in Wataniya Insurance Company in 2008,
this acquisition enables the Bank to have an insurance capability to complement the existing
retail banking offering.
Financials
Alawwal Bank reported Q4 16 net loss of SAR249m which was substantially lower than
consensus of net profit of SAR373m. FY16 net income was down 47% y/y. The bank said that
increase in impairment charge for credit losses is the primary driver of the net loss in Q4 16. NII
was down 4% q-o-q but up 8% y-o-y. The sequential decline in NII was led by both decline in
NIMs and loan book. NIMs were down 6bps q-o-q but were up 17bps y-o-y. Loans declined by
6% q-o-q and 5% y-o-y. Deposits were up 1% q-o-q but down 4% y-o-y. LDR declined to 85% in
Q4 16 compared to 92% in Q3 16. Non-interest income was up 10% q-o-q but flat y-o-y. As a
result, total income was flat q-o-q and up 5% y-o-y.
As at 31 December 2016, total assets stood at SAR105bn, customer deposits at SAR85.4bn,
and loans and advances at SAR72.7bn. The bank has 5% market share in loans, deposits and
assets as of Q4 2016. The bank’s capital adequacy ratio was 16.9% at end of Q3 2016 with Tier
1 ratio of 12.9%. The bank has maintained stable NPL ratio at c1.2% as of Q3 2016 with a
strong coverage ratio of 156%.
Recent news
24 November 2016: The bank announced the change of its corporate identity to be ‘Alawwal
Bank’ instead of ‘Saudi Hollandi Bank’ on 24th November 2016. The bank launched its new
corporate identity on 27th November 2016 through its branches across the Kingdom and all of its
electronic banking channels.
November 2016: The bank announced the appointment of Soren Nikolajsen as managing
director with effect from January 1, 2017. Soren replaces Bernd van Linder who resigned
earlier in October 2016. Mr. Nikolajsen has been a Non-Executive Director at SHB since
December 2013.
25

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation
Financial statements
Year to
Core profitability (% RWAs) and leverage
12/2012a
12/2013a
12/2014a
12/2015a
P&L summary (SARm)
1,372
628
5
215
2,219
-845
-140
19
1,253
0
1,253
0
0
1,253
1,253
1,624
732
-1
261
2,616
-895
-218
0
1,502
0
1,502
0
-1
1,502
1,502
1,966
864
20
332
3,182
-1,011
-346
0
1,825
0
1,825
0
-4
1,821
1,821
2,298
887
15
394
3,594
-1,159
-418
0
2,017
0
2,017
0
0
2,017
2,017
Ordinary equity
HSBC ordinary equity
Customer loans
Debt securities holdings
Customer deposits
Interest earning assets
Total assets
Capital (%)
8,306
8,306
45,276
2,900
53,914
60,144
68,506
9,401
9,401
53,211
4,625
61,875
74,783
80,468
10,742
10,742
65,148
3,900
76,814
93,091
96,619
12,027
12,027
76,144
3,900
88,832
0
108,070
RWA (SARm)
Core tier 1
Total tier 1
Total capital
63,196
12.4
12.4
17.6
75,790
11.8
11.8
18.3
89,999
11.2
11.2
15.9
101,315
11.6
11.6
15.6
Net interest income
Net fees/commissions
Trading profits
Other income
Total income
Operating expense
Bad debt charge
Other
HSBC PBT
Exceptionals
PBT
Taxation
Minorities + preferences
Attributable profit
HSBC attributable profit
Balance sheet summary (SARm)
Year to
12/2014a
12/2015a
2.1
0.0
0.3
1.2
3.8
-0.3
2.0
8.6
17.0
2.2
0.0
0.4
1.1
3.9
-0.4
2.0
9.0
18.1
2.3
0.0
0.4
1.1
3.9
-0.4
2.0
9.0
17.7
Year to
12/2012a
12/2013a
12/2014a
12/2015a
7.1
6.2
1.1
5.1
7.1
6.5
1.1
5.0
5.9
6.2
1.0
4.4
6.4
4.9
1.1
5.8
PE*
Pre-provision multiple
P/NAV
Dividend yield (%)
* Based on HSBC EPS (diluted)
Price relative
26.0
60.0
55.0
50.0
45.0
40.0
35.0
30.0
25.0
20.0
15.0
10.0
24.0
22.0
20.0
18.0
16.0
14.0
12.0
10.0
2014
2015
Alawwal
12/2012a
12/2013a
12/2014a
12/2015a
Total income
Operating expense
Pre-provision profit
EPS
HSBC EPS
DPS
NAV (including goodwill)
Ratios (%)
10.7
5.4
14.2
1.2
-1.8
-6.6
10.7
17.9
5.9
25.3
-0.1
0.0
-5.7
17.9
21.6
13.0
26.2
21.3
0.0
14.3
21.6
13.0
14.6
12.2
-7.7
0.0
-6.7
13.0
Cost/income ratio
Bad debt charge
Customer loans/deposits
NPL/loan
NPL/RWA
Coverage
ROE (including goodwill)
Per share data (SAR)
38.1
0.3
84.0
1.6
1.1
152.8
15.9
34.2
0.4
86.0
1.4
1.0
161.5
17.0
31.8
0.6
84.8
1.3
0.9
160.6
18.1
32.3
0.6
85.7
1.1
0.8
166.8
17.7
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
NAV (including goodwill)
3.16
3.16
1.12
20.93
20.93
3.15
3.15
1.12
19.74
19.74
3.82
3.82
1.12
22.55
22.55
3.53
3.53
1.12
21.04
21.04
Year-on-year % change
26
12/2013a
2.2
0.0
0.3
1.3
3.9
-0.2
2.0
8.2
15.9
Valuation data
Ratio, growth & per share analysis
Year to
12/2012a
Net interest income
Trading profits
Other income
Operating expense
Pre-provision profit
Bad debt charge
HSBC attributable profit
Leverage (x)
Return on average tier 1
Source: HSBC
Note: Priced at close of 02 February 2017
2016
Relative to Tadawul
2017

EQUITIES ● SAUDI ARABIA
February 2017
Alinma
Aybek Islamov*, CFA
Analyst
HSBC Middle East Ltd
[email protected]
+971 4423 6921
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ALINMA AB, Reduce, TP SAR10.0
Company description
Alinma was established in 2006 and is headquartered in Riyadh. The bank offers Shariahcompliant retail and corporate banking and investment services.
It controls 5% of the total loan market, deposits and assets in Saudi Arabia as of the end of
December 2016. As of December 2015, Alinma had a distribution network of 69 branches
across Saudi Arabia.
Investment thesis
Cut in public sector income creates downside risks to Alinma’s deposit growth. The
share of retail liabilities increased significantly at Alinma during Q2 13-Q3 16 and is the key
driver of overall deposit growth. The share of retail liabilities increased to 85% as of Q3 16
compared to 75% in Q2 13. A cut in public sector income clearly creates downside risks to retail
sector deposit growth. We forecast deposit growth to slow down to 3% in 2017e-18e from 20%
in 2016e.
Asset quality highly exposed to construction sector risk. Alinma’s asset quality is sensitive
to government payments as it has a large exposure to the construction sector, 23% of loans
based on IFRS reporting. In our sector report Saudi banks: Asset quality: what’s priced in and
what’s not published on 6th September 2016, we estimated Alinma’s peak NPL ratio at 15%,
which would be the highest amongst Saudi banks we cover. Negative risks to asset quality
imply the bank will hold on to surplus capital. As a result, we see low probability of Alinma
increasing the payout ratio to gear up the balance sheet and improve ROE. We forecast a
dividend pay-out ratio of 45% for 2017e and 2018e compared to 46% in 2016e.
Valuations. Alinma trades at 16.6x/1.1x 2017e EPS/BVPS which is a 43% premium to Saudi
banks we cover on a one year forward PE basis. We estimate 2015-17e EPS CAGR of -4%.
Financials
We forecast Alinma to report earnings of SAR1.36bn (before zakat) in 2017, a decline of 4%
over 2016e. We estimate NII growth of 9% and non-interest income growth of 5% in 2017e. We
forecast loan growth to slow down to 4% in 2017e from 24% in 2016e.
We look for better control on operating costs due to lower revenue and forecast opex growth of
1% in 2017e and 2018e. We estimate pre-provision income growth of 14% for 2017e and 11%
in 2018e.
Valuation
We derive our fair value target price for Alinma using a residual income methodology, which
comprises three stages. For Saudi banks, we use an inflation differential model to calculate the
cost of equity. To this end, we assume the cost of equity to be the sum of the US risk-free rate
(2.5%), and the inflation differential between the country and the US (3.1%) plus the equity risk
premium (4.5%) multiplied by the stock beta of 1.0. We use a cost of equity of 10.1% for Alinma.
27
EQUITIES ● SAUDI ARABIA
February 2017

We have a target price of SAR10.0 for Alinma. Our target price implies 31.4% downside from
the current levels and therefore we have a Reduce rating on the stock.
Risks
Upside risks: lower-than-expected cost of risk due to better-than-expected asset quality; higher
than expected dividend pay-out ratio due to surplus capital.
28

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Alinma Bank
Reduce
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
P&L summary (SARm)
Net interest income
Net fees/commissions
Trading profits
Other income
Total income
Operating expense
Bad debt charge
Other
HSBC PBT
Exceptionals
PBT
Taxation
Minorities and others
Attributable profit
HSBC attributable profit
Balance sheet summary (SARm)
2,279
620
94
70
3,063
-1,274
-196
-122
1,470
0
1,470
-42
0
1,428
1,428
2,589
606
113
0
3,308
-1,429
-285
-180
1,415
0
1,415
-42
0
1,372
1,372
2,827
631
124
0
3,582
-1,443
-783
0
1,356
0
1,356
-41
0
1,316
1,316
2,994
690
137
0
3,820
-1,457
-985
0
1,379
0
1,379
-41
0
1,337
1,337
Ordinary equity
HSBC ordinary equity
Customer loans
Debt securities holdings
Customer deposits
Interest earning assets
Total assets
Capital (%)
18,352
18,352
56,570
6,468
65,542
81,621
88,725
19,074
19,074
70,052
6,468
78,650
93,208
104,459
19,779
19,779
72,884
6,145
81,009
103,270
107,523
20,496
20,496
75,457
5,837
83,440
106,575
110,671
RWA (SARm)
Core tier 1
Total tier 1
Total capital
82,128
0.0
22.3
22.9
101,700
0.0
18.8
19.2
105,812
0.0
18.7
19.1
109,547
0.0
18.7
19.1
Year to
PE*
Pre-provision multiple
P/NAV
Dividend yield (%)
12/2015a
12/2016e
12/2017e
12/2018e
15.2
12.1
1.2
3.4
15.8
11.5
1.1
3.0
16.4
10.1
1.1
2.8
16.2
9.2
1.1
2.9
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
14.57
10.00
1150.SE
ALINMA AB
5,899
Free float
Sector
Country
Analyst
Contact
70%
Commercial Banks
Saudi Arabia
Aybek Islamov
+9714 423 6921
Price relative
25.10
23.10
21.10
19.10
17.10
15.10
13.10
11.10
9.10
2015
25.10
23.10
21.10
19.10
17.10
15.10
13.10
11.10
9.10
2016
Alinma Bank
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Ratio, growth & per share analysis
Year to
Note: Priced at close of 02 Feb 2017
12/2015a
12/2016e
12/2017e
12/2018e
16.9
7.5
24.7
19.0
19.0
0.0
2.3
8.0
12.1
5.1
-3.9
-3.9
-12.7
3.9
8.3
1.0
13.9
-4.1
-4.1
-6.2
3.7
6.6
1.0
10.5
1.6
1.6
1.6
3.6
Cost/income ratio
Bad debt charge
Customer loans/deposits
NPL/loan
NPL/RWA
Provision to risk assets/RWA
Net write-off/RWA
Coverage
ROE (including goodwill)
Per share data (SAR)
41.6
0.4
86.3
0.7
0.5
0.9
0.0
175.1
7.9
43.2
0.4
89.1
0.7
0.5
0.9
0.0
174.1
7.3
40.3
1.1
90.0
1.3
0.9
1.3
0.0
136.9
6.8
38.1
1.3
90.4
1.8
1.3
1.7
0.0
133.7
6.6
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
NAV (including goodwill)
0.96
0.96
0.50
12.36
12.36
0.92
0.92
0.44
12.84
12.84
0.89
0.89
0.41
13.32
13.32
0.90
0.90
0.42
13.80
13.80
Y-on-y % change
Total income
Operating expense
Pre-provision profit
EPS
HSBC EPS
DPS
NAV (including goodwill)
Ratios (%)
29

EQUITIES ● SAUDI ARABIA
February 2017
Alrajhi Bank
Aybek Islamov*, CFA
Analyst
HSBC Middle East Ltd
[email protected]
+971 4423 6921
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
RJHI AB, Hold, TP SAR56.0
Company description
Al Rajhi Bank was established in 1958 with its headquarter in Riyad. The bank provides a full
range of retail and corporate banking services. The bank is mainly focussed on retail lending
which comprises of 73% of its total loan book as of Q3 2016.
The bank had 16% market share in loans and 17% market share in deposits, as at December
2016. As of December 2015, the bank had a distribution network of 569 branches with an
employee base of 12,374.
Investment thesis
Loan rescheduling is negative for liquidity. We think that the cut in public sector income is
likely to put lower income borrowers under pressure. We were therefore not surprised that
SAMA requested banks to reschedule consumer loans. According to press reports, the
regulator and banks are further looking into rescheduling of mortgage payments, which are
currently not included in the calculation of debt burden ratios (DBRs). In our sector report Saudi
banks: Share prices adjusting to higher retail debt ratios published on 11th October 2016, we
estimated Alrajhi can see its liquidity coverage ratio (LCR) drop to 119% from 172% reported
LCR due to rescheduling of loans.
Retail is the key driver of funding and loan growth for Alrajhi. The share of retail liabilities
increased significantly to 93% in Q3 16 from 78% in Q2 13. Corporate liabilities declined at
Alrajhi during the same time period. The share of retail loans at Alrajhi stands at 73% as of Q3
16 significantly higher than the 27% on average for the other Saudi banks we cover. A cut in
public sector income clearly creates downside risks to retail sector deposit and loan growth.
We forecast loan growth to slow down to 4% in 2017e-18e from 9% in 2016e. Similarly, we
expect deposit growth to decline to 3% in 2017e and 4% in 2018e from 7% in 2016e.
We rate the stock as Hold due to its premium valuation. Alrajhi trades at 14.3x/2.0x 2017e
EPS/BVPS which is a 20% premium to Saudi banks we cover on a one year forward PE basis.
We estimate 2015-17e EPS CAGR of 10%. Key catalysts centre on cost of risk and retail loan
spread outlook.
Financials
We forecast Alrajhi to report earnings of SAR8.55bn (before zakat) in 2017e, an increase of
5.5% over 2016e. We estimate NII growth of 7% and non-interest income growth of 5% in
2016e. We forecast cost of risk to increase to c120bps in 2017e and c117bps in 2018e
compared to c105bps in 2016e as we believe the cut in public sector income should have a
negative impact on asset quality.
We look for better control on operating costs due to lower revenue and forecast opex growth of
2% in 2017e and 1% in 2018e. We estimate pre-provision income growth of 9% for 2017e and
8% in 2018e.
30
EQUITIES ● SAUDI ARABIA
February 2017

Valuation
We derive our fair value target price for Alrajhi using a residual income methodology, which
comprises three stages. For Saudi banks, we use an inflation differential model to calculate the
cost of equity. To this end, we assume the cost of equity to be the sum of the US risk-free rate
(2.5%), and the inflation differential between the country and the US (3.1%) plus the equity risk
premium (4.5%) multiplied by the stock beta of 1.0. We use a cost of equity of 10.1% for Alrajhi.
We have a target price of SAR56.0 for Alrajhi. Our target price implies 16.0% downside from the
current levels. We have a Hold rating on the stock as we expect Alrajhi to be the least
negatively impacted by interest rate risk among the Saudi banking stocks we cover due to its
lower share of investment securities.
Risks
Downside risks include lower-than-expected deposit growth and loan spreads. Higher-thanexpected drop in the volume of demand deposits leading to increasing funding costs is another
downside risk.
Upside risks include better than expected corporate asset quality leading to lower cost of risk.
31

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Alrajhi Banking & Investm
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
P&L summary (SARm)
Net interest income
Net fees/commissions
Trading profits
Other income
Total income
Operating expense
Bad debt charge
Other
HSBC PBT
Exceptionals
PBT
Taxation
Minorities and others
Attributable profit
HSBC attributable profit
Balance sheet summary (SARm)
Hold
9,959
2,567
0
1,220
13,746
-4,658
-1,958
0
7,130
0
7,130
-850
0
6,280
6,280
11,206
3,109
0
1,235
15,550
-5,007
-2,360
-75
8,108
0
8,108
-967
0
7,142
7,142
12,010
3,278
0
1,290
16,578
-5,106
-2,918
0
8,554
0
8,554
-1,020
0
7,535
7,535
12,729
3,496
0
1,347
17,572
-5,148
-2,959
0
9,465
0
9,465
-1,128
0
8,336
8,336
Ordinary equity
HSBC ordinary equity
Customer loans
Debt securities holdings
Customer deposits
Interest earning assets
Total assets
Capital (%)
44,164
44,164
210,218
28,597
256,228
299,775
315,620
48,549
48,549
228,056
29,730
274,164
307,867
331,548
53,175
53,175
237,941
30,788
281,018
318,352
343,338
58,294
58,294
248,434
31,889
290,853
329,493
358,615
RWA (SARm)
Core tier 1
Total tier 1
Total capital
236,288
19.7
19.7
20.8
250,765
20.3
20.3
21.4
262,826
21.2
21.2
22.2
275,510
22.1
22.1
23.0
Year to
PE*
Pre-provision multiple
P/NAV
Dividend yield (%)
Year to
12/2016e
12/2017e
12/2018e
Total income
Operating expense
Pre-provision profit
EPS
HSBC EPS
DPS
NAV (including goodwill)
Ratios (%)
0.6
3.1
-0.7
3.2
3.2
-14.3
10.6
13.1
7.5
16.0
13.7
13.7
13.1
9.9
6.6
2.0
8.8
5.5
5.5
5.5
9.5
6.0
0.8
8.3
10.6
10.6
10.6
9.6
Cost/income ratio
Bad debt charge
Customer loans/deposits
NPL/loan
NPL/RWA
Provision to risk assets/RWA
Net write-off/RWA
Coverage
ROE (including goodwill)
Per share data (SAR)
33.9
0.9
82.0
1.5
1.4
2.4
0.8
176.7
14.9
32.2
1.1
83.2
1.5
1.4
2.7
0.6
192.9
15.4
30.8
1.3
84.7
2.1
2.0
3.1
0.6
155.7
14.8
29.3
1.2
85.4
3.0
2.8
3.4
0.6
124.3
15.0
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
NAV (including goodwill)
3.86
3.86
1.50
27.18
27.18
4.39
4.39
1.70
29.88
29.88
4.64
4.64
1.79
32.72
32.72
5.13
5.13
1.98
35.87
35.87
Y-on-y % change
32
12/2017e
12/2018e
15.2
10.3
2.2
2.5
14.4
9.4
2.0
2.7
13.0
8.7
1.9
3.0
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
66.66
56.00
1120.SE
RJHI AB
28,796
Free float
Sector
Country
Analyst
Contact
45%
Commercial Banks
Saudi Arabia
Aybek Islamov
+9714 423 6921
Price relative
80.00
80.00
70.00
70.00
60.00
60.00
50.00
50.00
40.00
2015
40.00
2016
Alrajhi Banking & Investm
Note: Priced at close of 02 Feb 2017
12/2015a
12/2016e
17.2
11.9
2.5
2.3
* Based on HSBC EPS (diluted)
Source: HSBC
Ratio, growth & per share analysis
12/2015a
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Arab National Bank
Aybek Islamov*, CFA
Analyst
HSBC Middle East Ltd
[email protected]
+971 4423 6921
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ARNB AB, Reduce, TP SAR18.0
Company description
ANB was established in 1979. Arab Bank (Jordan) is the majority shareholder, with a 40%
stake. In 2000 it was the first bank to offer internet banking services in Saudi Arabia. The bank
provides a full range of retail and corporate banking services. ANB has 8% market share of
loans and deposits, as at December 2016. ANB teamed up with Dar Al Arkan, the real estate
developer, to set up the Saudi Home Loan Company, in order to gain a foothold in the housing
finance market.
SAMA has issued a license for real estate finance and financial leasing activities to Arab
National Bank. As of December 2015, ANB had a distribution network of 153 branches across
Saudi Arabia with an employee base of 4,846.
Investment thesis
Asset quality remains vulnerable due to above-sector-average loan growth since 2012.
We were surprised by the loan growth strength of 11% y-o-y in 2015 as it was significantly
higher than peer banks. The loan growth slowed down to 0% in 2016. In our sector report Saudi
banks: Asset quality: what’s priced in and what’s not published on 6th September 2016, we
estimated ANB could have the second-highest peak NPL ratio of 13.5% after Alinma bank.
Based on our peak NPL analysis, we believe ANB is not oversold yet. We think the main
challenge for ANB will be to manage asset quality in an environment of slowing sector growth.
We forecast higher bad asset charges and reduced payout ratios in our normalised
earnings estimates. NPL formation is very hard to time and therefore we factor in a NPL spike
in 2019 within our 5 year explicit forecast period. Such an adjustment captures the full NPL
cycle in our stock valuation. We estimate cost of risk of 5% in 2019e and 1.46% in 2020e
compared to 0.77% in 2016e. We forecast lower dividend payout ratio of 20% in 2019e-20e
compared to 35% in 2016e.
Valuation. ANB trades at 9.0x/0.8x 2017e EPS/BVPS. We estimate 2015-17e EPS CAGR of 10%.
Financials
We forecast ANB to report earnings of SAR2.74bn (before zakat) in 2017, a decrease of 4%
over 2016e. We estimate NII growth of 10% in 2017e as we forecast NIMs to increase by 24bps
in 2017e. However, we expect bad asset charges to increase 59% y-o-y in 2017e as we expect
pressure on asset quality to continue in 2017e.
We look for better control on operating costs due to lower revenue and forecast operating
expenses to decline by 1% in 2017e. We estimate pre-provision income growth of 12% for
2017e and 6% in 2018e.
Valuation
We derive our fair value target price for ANB using a residual income methodology, which
comprises three stages. For Saudi banks, we use an inflation differential model to calculate the
cost of equity. To this end, we assume the cost of equity to be the sum of the US risk-free rate
33
EQUITIES ● SAUDI ARABIA
February 2017

(2.5%), and the inflation differential between the country and the US (3.1%) plus the equity risk
premium (4.5%) multiplied by the stock beta of 1.0. We use a cost of equity of 10.1% for ANB.
We have a target price of SAR18.0 for ANB. Our target price implies 11.5% downside from the
current levels. We have a Reduce rating on the stock as we believe the potential asset quality
deterioration is not fully discounted in current valuations.
Risks
Upside risks: lower-than-expected funding costs leading to higher than-expected NIMs.
34

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Arab National Bank
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
P&L summary (SARm)
Net interest income
Net fees/commissions
Trading profits
Other income
Total income
Operating expense
Bad debt charge
Other
HSBC PBT
Exceptionals
PBT
Taxation
Minorities and others
Attributable profit
HSBC attributable profit
Balance sheet summary (SARm)
Reduce
3,845
1,286
-9
741
5,863
-2,243
-657
-6
2,956
0
2,956
-495
8
2,469
2,469
4,176
1,086
2
780
6,044
-2,253
-927
-4
2,861
0
2,861
-486
-11
2,363
2,363
4,610
1,141
10
690
6,451
-2,225
-1,521
37
2,742
0
2,742
-466
-11
2,265
2,265
4,781
1,197
10
725
6,712
-2,244
-1,595
38
2,910
0
2,910
-495
-12
2,404
2,404
Ordinary equity
HSBC ordinary equity
Customer loans
Debt securities holdings
Customer deposits
Interest earning assets
Total assets
Capital (%)
21,344
21,344
115,144
33,239
135,687
161,920
170,421
22,717
22,717
119,464
23,471
132,973
162,675
168,531
24,033
24,033
121,219
24,914
135,632
163,832
172,506
25,430
25,430
123,556
26,449
138,345
167,255
176,616
RWA (SARm)
Core tier 1
Total tier 1
Total capital
156,480
13.6
13.6
15.5
162,350
14.4
14.4
16.2
164,735
15.0
15.0
16.8
167,911
15.6
15.6
17.3
Year to
PE*
Pre-provision multiple
P/NAV
Dividend yield (%)
12/2015a
12/2016e
12/2017e
12/2018e
8.2
5.6
1.0
4.9
8.6
5.4
0.9
4.9
9.0
4.8
0.8
4.7
8.5
4.6
0.8
5.0
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
20.35
18.00
1080.SE
ARNB AB
5,418
Free float
Sector
Country
Analyst
Contact
34%
Commercial Banks
Saudi Arabia
Aybek Islamov
+9714 423 6921
Price relative
36.00
36.00
31.00
31.00
26.00
26.00
21.00
21.00
16.00
16.00
11.00
2015
Arab National Bank
11.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Ratio, growth & per share analysis
Year to
Note: Priced at close of 02 Feb 2017
12/2015a
12/2016e
12/2017e
12/2018e
6.4
6.5
6.4
3.7
3.7
0.0
6.4
3.1
0.4
4.8
-4.3
-4.3
0.1
6.4
6.7
-1.2
11.5
-4.1
-4.1
-4.1
5.8
4.1
0.9
5.7
6.1
6.1
6.1
5.8
Cost/income ratio
Bad debt charge
Customer loans/deposits
NPL/loan
NPL/RWA
Provision to risk assets/RWA
Net write-off/RWA
Coverage
ROE (including goodwill)
Per share data (SAR)
38.3
0.6
84.9
1.0
0.8
1.8
0.2
224.6
11.9
37.3
0.8
89.8
1.0
0.8
1.8
0.4
231.9
10.7
34.5
1.3
89.4
2.0
1.5
2.0
0.7
130.7
9.7
33.4
1.3
89.3
2.4
1.8
2.1
0.7
117.1
9.7
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
NAV (including goodwill)
2.47
2.47
1.00
21.34
21.34
2.36
2.36
1.00
22.72
22.72
2.26
2.26
0.96
24.03
24.03
2.40
2.40
1.02
25.43
25.43
Y-on-y % change
Total income
Operating expense
Pre-provision profit
EPS
HSBC EPS
DPS
NAV (including goodwill)
Ratios (%)
35

EQUITIES ● SAUDI ARABIA
February 2017
Banque Saudi Fransi
Aybek Islamov*, CFA
Analyst
HSBC Middle East Ltd
[email protected]
+971 4423 6921
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
BSFR AB, Hold, TP SAR28.0
Company description
Banque Saudi Fransi established in 1977 is among the top 5 banks in Saudi Arabian banking
sector by loan market share. It controls 9% of the total assets and loans, 10% of total deposits
as of December’16.
Banque Saudi Fransi is the leading commercial bank in KSA serving both national and international
clientele. It provides conventional and Islamic commercial banking services including asset
management services, credit cards and corporate banking solutions. It has a fully owned subsidiary,
Saudi Fransi Capital, which mainly provides investment banking services.
Investment thesis
We estimate BSF to have lowest high risk loans in our coverage. We are more concerned
with loans that are not directly linked to government payments. Loans to transportation,
manufacturing, utilities are some of the examples. We group them as higher risk loans. We
estimate BSF to have the lowest peak NPL ratio of 6.6% among Saudi banks we cover. For
more details, please refer to our sector report, "Saudi banks: Asset quality: what's priced in and
what's not" published on 6th September 2016. We like the conservative 2012-16 loan CAGR of
6%, which should translate into lower loan defaults going forward, in our view. We forecast loan
CAGR of 0% during 2016-18e.
Valuation. BSF trades at 8.3x/0.9x 2017e EPS/BVPS. We estimate 2015-17e EPS CAGR of
-1%. We downgraded BSF to Hold from Buy on valuation in our sector report Saudi Banks:
Selective downgrade on valuation published on 29th November 2016.
Financials
We forecast BSF to report earnings of SAR3.6bn (before zakat) in 2017, a decrease of 4% over
2016e. We estimate NII growth of 6% in 2017e as we expect NIMs to remain stable in 2017e.
However, we expect bad asset charges to increase 151% y-o-y in 2017e as we expect pressure
on asset quality to continue in 2017e.
We look for better control on operating costs due to lower revenue and forecast operating
expenses to remain flat y-o-y in 2017e. We estimate pre-provision income growth of 4% for
2017e and 8% in 2018e.
Valuation
We derive our fair value target price for BSF using a residual income methodology, which
comprises three stages. For Saudi banks, we use an inflation differential model to calculate the
cost of equity. To this end, we assume the cost of equity to be the sum of the US risk-free rate
(2.5%), and the inflation differential between the country and the US (3.1%) plus the equity risk
premium (4.5%) multiplied by the stock beta of 1.0. We use a cost of equity of 10.1% for BSF.
We have a target price of SAR28.0 for BSF. Our target price implies 12.6% upside from the
current levels. We have a Hold rating on the stock as we believe the potential asset quality
deterioration is not fully discounted in current valuations.
36
EQUITIES ● SAUDI ARABIA
February 2017

Risks
Downside risks to book value include if construction-linked loans become impaired. Higherthan-expected funding cost is another downside risk.
Upside risks include better-than-expected asset spreads leading to higher-than-expected net
interest income growth.
37

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Banque Saudi Fransi
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
P&L summary (SARm)
Net interest income
Net fees/commissions
Trading profits
Other income
Total income
Operating expense
Bad debt charge
Other
HSBC PBT
Exceptionals
PBT
Taxation
Minorities and others
Attributable profit
HSBC attributable profit
Balance sheet summary (SARm)
Hold
4,055
1,328
376
532
6,291
-2,093
-181
19
4,036
0
4,036
-346
0
3,690
3,690
4,378
1,367
195
537
6,477
-2,165
-248
29
4,093
0
4,093
-351
0
3,742
3,742
4,645
1,445
60
494
6,644
-2,170
-557
8
3,924
0
3,924
-314
0
3,610
3,610
5,001
1,546
0
508
7,055
-2,218
-822
8
4,023
0
4,023
-322
0
3,701
3,701
Ordinary equity
HSBC ordinary equity
Customer loans
Debt securities holdings
Customer deposits
Interest earning assets
Total assets
Capital (%)
26,756
26,756
123,443
28,321
141,751
179,570
183,724
29,352
29,352
133,019
24,325
146,004
184,831
196,288
31,864
31,864
131,785
25,153
146,004
194,215
198,799
34,438
34,438
132,847
28,565
147,464
198,385
202,834
RWA (SARm)
Core tier 1
Total tier 1
Total capital
186,855
15.0
15.0
17.2
201,223
14.6
14.6
16.6
199,683
16.0
16.0
18.0
201,478
17.1
17.1
19.1
Year to
PE*
Pre-provision multiple
P/NAV
Dividend yield (%)
12/2015a
12/2016e
12/2017e
12/2018e
8.7
9.9
8.2
14.9
14.9
9.9
3.7
3.0
3.5
2.7
1.4
1.4
9.5
9.7
2.6
0.2
3.8
-3.5
-3.5
-4.1
8.6
6.2
2.2
8.1
2.5
2.5
2.5
8.1
Cost/income ratio
Bad debt charge
Customer loans/deposits
NPL/loan
NPL/RWA
Provision to risk assets/RWA
Net write-off/RWA
Coverage
ROE (including goodwill)
Per share data (SAR)
33.3
0.2
87.1
0.9
0.6
1.3
-0.1
207.0
14.0
33.4
0.2
91.1
1.0
0.7
1.1
-0.2
157.5
13.3
32.7
0.4
90.3
1.3
0.9
1.1
-0.3
120.5
11.8
31.4
0.6
90.1
1.3
0.9
1.1
-0.3
128.0
11.2
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
NAV (including goodwill)
3.06
3.06
0.87
22.20
22.20
3.10
3.10
0.95
24.35
24.35
3.00
3.00
0.91
26.43
26.43
3.07
3.07
0.93
28.57
28.57
Y-on-y % change
Total income
Operating expense
Pre-provision profit
EPS
HSBC EPS
DPS
NAV (including goodwill)
Ratios (%)
38
12/2017e
12/2018e
8.0
7.0
1.0
3.8
8.3
6.7
0.9
3.7
8.1
6.2
0.9
3.8
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
24.87
28.00
1050.SE
BSFR AB
8,170
Free float
Sector
Country
Analyst
Contact
40%
Commercial Banks
Saudi Arabia
Aybek Islamov
+9714 423 6921
Price relative
41.00
41.00
36.00
36.00
31.00
31.00
26.00
26.00
21.00
21.00
16.00
2015
Banque Saudi Fransi
Source: HSBC
Year to
12/2016e
8.1
7.1
1.1
3.5
* Based on HSBC EPS (diluted)
Note: Priced at close of 02 Feb 2017
Ratio, growth & per share analysis
12/2015a
16.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
National Commercial Bank
Aybek Islamov*, CFA
Analyst
HSBC Middle East Ltd
[email protected]
+971 4423 6921
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
NCB AB, Reduce, TP SAR34.0
Company description
NCB was formed in 1953 as a result of the merger between two of Saudi Arabia’s largest
currency houses, Saleh and Abdulaziz Kaki and the Salem bin Mahfouz Company. NCB was
the first officially-recognised Saudi bank. In 1999, the shares of the bank were divided between
two government institutions, the Public Investment Fund (PIF) and the General Organization for
Social Insurance.
NCB Group provides both conventional and Shari-ah compliant banking services to its customers.
NCB has 18% market share in loans and 20% in deposits. NCB has international operations, of
which the Turkish bank comprises the major part. NCB Group has branch presences in Lebanon
and Bahrain in addition to representative offices in Singapore and South Korea.
Investment thesis
Steep increase in US 10-year bond yields creates interest rate risk for NCB. US 10-year
bond yields increased by c50bps to c2.4% post the presidential election outcome on 8
November. A sudden, unexpected spike in 10-year yields could increase unrealised losses on
AFS securities, especially if left largely unhedged. A potential trigger to unwind such losses is a
further drawdown of deposits once USD17.5bn of October Sovereign bond proceeds are fully
deployed. Under such a scenario, NCB may need to sell AFS securities and will need to book
m-t-m losses in their income statement. We estimate NCB would be the most negatively
affected bank with negative m-t-m impact of c21bps of average assets.
Cut in public sector income creates downside risks to retail deposit growth. Similar to
Alrajhi and Alinma, the share of retail liabilities increased significantly at NCB during Q2 13-Q3
16. The share of retail loans at NCB stands at 34% as of Q3 16, higher than the 27% on
average for the other Saudi banks we cover. A cut in public sector income clearly creates
downside risks to retail sector deposit and loan growth. We forecast a slowdown in loan growth
to continue in 2017e-18e and forecast loan growth of 1-2%. Similarly, we expect deposit growth
of just 1% in 2017e-18e after declining by 3% each in 2015-16.
Valuation. NCB trades at 11.4x/1.5x 2017e EPS/BVPS which is a 8% premium to Saudi banks
we cover on a one year forward PB basis. We estimate 2015-17e EPS CAGR of -2%.
Financials
We forecast NCB to report earnings of SAR8.58bn (before zakat) in 2017, a decrease of 5%
over 2016e. We estimate NII growth of 6% in 2017e as we expect NIMs to remain stable in
2017e. However, we expect bad asset charges to increase 151% y-o-y in 2017e as we expect
pressure on asset quality to continue in 2017e.
We look for better control on operating costs due to lower revenue and forecast operating
expenses to remain flat y-o-y in 2017e. We estimate pre-provision income growth of 4% for
2017e and 8% in 2018e.
39
EQUITIES ● SAUDI ARABIA
February 2017

Valuation
We derive our fair value target price for NCB using a residual income methodology, which
comprises three stages. For Saudi banks, we use an inflation differential model to calculate the
cost of equity. To this end, we assume the cost of equity to be the sum of the US risk-free rate
(2.5%), and the inflation differential between the country and the US (3.1%) plus the equity risk
premium (4.5%) multiplied by the stock beta of 1.0. We use a cost of equity of 10.1% for NCB.
We have a target price of SAR34.0 for NCB. Our target price implies 20.4% downside from the
current levels. We have a Reduce rating on the stock as we believe the potential asset quality
deterioration is not fully discounted in current valuations.
Risks
Upside risks include better than expected asset quality leading to lower bad asset charges.
40

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: National Commercial Bank
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
P&L summary (SARm)
Net interest income
Net fees/commissions
Trading profits
Other income
Total income
Operating expense
Bad debt charge
Other
HSBC PBT
Exceptionals
PBT
Taxation
Minorities and others
Attributable profit
HSBC attributable profit
Balance sheet summary (SARm)
Reduce
12,778
3,336
478
893
17,486
-6,546
-1,600
-191
9,148
0
9,148
-1,265
-59
7,824
7,824
13,697
3,392
713
849
18,651
-7,045
-2,355
-200
9,051
0
9,051
-1,086
-81
7,883
7,883
13,800
3,553
342
829
18,523
-7,118
-2,773
-52
8,582
0
8,582
-1,030
-77
7,475
7,475
13,972
3,723
227
841
18,762
-7,118
-3,251
-53
8,339
0
8,339
-1,001
-75
7,263
7,263
Ordinary equity
HSBC ordinary equity
Customer loans
Debt securities holdings
Customer deposits
Interest earning assets
Total assets
Capital (%)
48,462
48,462
252,940
134,102
323,460
409,387
449,340
53,449
53,449
261,341
110,353
313,756
410,100
444,372
58,178
58,178
264,563
117,753
316,893
410,620
455,132
62,773
62,773
270,115
124,722
320,062
424,039
465,916
RWA (SARm)
Core tier 1
Total tier 1
Total capital
365,154
15.1
15.1
17.2
361,464
15.1
15.1
17.2
381,846
15.5
15.5
17.5
410,291
15.6
15.6
17.5
Year to
PE*
Pre-provision multiple
P/NAV
Dividend yield (%)
12/2015a
12/2016e
12/2017e
12/2018e
10.9
7.8
1.8
3.6
10.8
7.3
1.6
3.4
11.4
7.5
1.5
3.2
11.7
7.3
1.4
3.1
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
42.70
34.00
1180.SE
NCB AB
20,995
Free float
Sector
Country
Analyst
Contact
34%
Commercial Banks
Saudi Arabia
Aybek Islamov
+9714 423 6921
Price relative
77.00
77.00
67.00
67.00
57.00
57.00
47.00
47.00
37.00
37.00
27.00
2015
27.00
2016
National Commercial Bank
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Ratio, growth & per share analysis
Year to
Note: Priced at close of 02 Feb 2017
12/2015a
12/2016e
12/2017e
12/2018e
7.6
3.3
10.4
2.7
2.7
6.9
7.1
6.7
7.6
6.1
0.8
0.8
-6.3
10.3
-0.7
1.0
-1.7
-5.2
-5.2
-5.2
8.8
1.3
0.0
2.1
-2.8
-2.8
-2.8
7.9
Cost/income ratio
Bad debt charge
Customer loans/deposits
NPL/loan
NPL/RWA
Provision to risk assets/RWA
Net write-off/RWA
Coverage
ROE (including goodwill)
Per share data (SAR)
37.4
0.7
78.2
1.4
1.0
1.5
0.4
151.1
16.9
37.8
0.9
83.3
1.7
1.2
1.8
0.4
148.5
15.6
38.4
1.1
83.5
2.6
1.8
2.2
0.3
117.7
13.5
37.9
1.2
84.4
3.4
2.3
2.5
0.3
108.4
12.1
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
NAV (including goodwill)
3.92
3.92
1.55
24.06
24.30
3.95
3.95
1.45
26.56
26.80
3.75
3.75
1.38
28.93
29.17
3.64
3.64
1.34
31.24
31.47
Y-on-y % change
Total income
Operating expense
Pre-provision profit
EPS
HSBC EPS
DPS
NAV (including goodwill)
Ratios (%)
41

EQUITIES ● SAUDI ARABIA
February 2017
Riyad Bank
Aybek Islamov*, CFA
Analyst
HSBC Middle East Ltd
[email protected]
+971 4423 6921
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
RIBL AB, Hold, TP SAR10.90
Company description
Riyad Bank was established in 1957. It has the third-largest branch network in Saudi Arabia and
is currently mainly owned by Saudi shareholders.
We estimate it had market share of around 10% in total asset, loans and deposits as of
December 2016. Riyad Bank is engaged in a wide array of retail and corporate banking
services. The bank is primarily a corporate bank with corporate loans forming 75% of the total
loan book end of Q3 2016. In December 2013, SAMA issued the first license for real estate
financing and lease financing to Riyad Bank.
Investment thesis
Low demand deposit ratio leaves bank vulnerable to funding cost increases. Riyad Bank
has the lowest demand deposit ratio (c43%) amongst banks we cover. Lower share of demand
deposits leaves the bank vulnerable to increasing cost of term deposit funding. Riyad Bank
reported NII growth of just 2% in 2016 significantly lower than the 8% average for Saudi banks
we cover. We expect pressure on funding cost to continue and forecast cost of funds to
increase by c38bps to 1.5% in 2017e.
We see limited impact of cut in public sector income. The share of retail liabilities, at c37%,
is the lowest amongst Saudi banks we cover. The share of retail loans is also low at c25%.
Therefore we see limited downside risks to loan and deposit growth due to cut in public sector
income. We forecast loans to remain flat y-o-y and deposit growth of just 1% in 2017e.
Valuation. Riyad Bank trades at 9.3x/0.9x 2017e EPS/BVPS. We estimate 2015-17e EPS
CAGR of -3%.
Financials
We forecast Riyad Bank to report earnings of SAR3.78bn (before zakat) in 2017, flat y-o-y. We
estimate NII growth of 7% in 2017e as forecast NIMs to increase by 15bps in 2017e. Similar to
other Saudi banks, we expect pressure on asset quality and forecast bad asset charges to
increase 27% y-o-y in 2017.
We look for better control on operating costs due to lower revenue and forecast operating
expenses to decline by 2% y-o-y in 2017e. We estimate pre-provision income growth of 5% for
2017e and 3% in 2018e.
Valuation
We derive our fair value target price for Riyad Bank using a residual income methodology,
which comprises three stages. For Saudi banks, we use an inflation differential model to
calculate the cost of equity. To this end, we assume the cost of equity to be the sum of the US
risk-free rate (2.5%), and the inflation differential between the country and the US (3.1%) plus
the equity risk premium (4.5%) multiplied by the stock beta of 1.0. We use a cost of equity of
10.1% for Riyad.
42
EQUITIES ● SAUDI ARABIA
February 2017

We have a target price of SAR10.9 for Riyad Bank. Our target price implies 0.9% downside from
the current levels and therefore we have Hold rating on the stock.
Risks
Upside risks include better-than-expected corporate asset quality leading to lower cost of risk.
Downside risks include lower-than-expected NIM due to higher funding costs.
43

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Riyad Bank
Hold
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
P&L summary (SARm)
Net interest income
Net fees/commissions
Trading profits
Other income
Total income
Operating expense
Bad debt charge
Other
HSBC PBT
Exceptionals
PBT
Taxation
Minorities and others
Attributable profit
HSBC attributable profit
Balance sheet summary (SARm)
5,183
1,786
34
986
7,989
-2,927
-1,031
18
4,049
0
4,049
-250
0
3,799
3,799
5,278
1,521
30
965
7,794
-2,989
-928
-76
3,801
0
3,801
-235
0
3,566
3,566
5,668
1,553
20
760
8,001
-2,943
-1,322
48
3,784
0
3,784
-234
0
3,550
3,550
5,857
1,652
0
688
8,197
-2,971
-1,705
53
3,574
0
3,574
-221
0
3,354
3,354
Ordinary equity
HSBC ordinary equity
Customer loans
Debt securities holdings
Customer deposits
Interest earning assets
Total assets
Capital (%)
35,245
35,245
144,674
44,552
167,090
214,375
223,316
36,721
36,721
153,769
44,396
162,077
219,866
224,798
38,190
38,190
154,054
46,037
163,698
222,175
227,955
38,863
38,863
155,114
46,848
165,335
224,824
230,332
RWA (SARm)
Core tier 1
Total tier 1
Total capital
226,012
16.2
16.2
18.4
235,052
16.2
16.2
18.3
235,488
16.8
16.8
18.9
237,108
16.9
16.9
19.1
Year to
PE*
Pre-provision multiple
P/NAV
Dividend yield (%)
Year to
12/2016e
12/2017e
12/2018e
-0.3
4.3
-2.8
-8.5
-8.5
-4.1
2.8
-2.4
2.1
-5.1
-6.1
-6.1
-0.5
4.2
2.7
-1.5
5.3
-0.4
-0.4
-0.4
4.0
2.5
0.9
3.3
-5.5
-5.5
28.8
1.8
Cost/income ratio
Bad debt charge
Customer loans/deposits
NPL/loan
NPL/RWA
Provision to risk assets/RWA
Net write-off/RWA
Coverage
ROE (including goodwill)
Per share data (SAR)
36.6
0.7
86.6
0.9
0.6
0.8
0.7
143.7
10.9
38.3
0.6
94.9
0.8
0.5
0.9
0.3
160.2
9.9
36.8
0.9
94.1
1.2
0.8
0.8
0.7
96.6
9.5
36.2
1.1
93.8
1.5
1.0
1.0
0.5
106.2
8.7
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
NAV (including goodwill)
1.27
1.27
0.70
11.75
11.75
1.19
1.19
0.70
12.24
12.24
1.18
1.18
0.69
12.73
12.73
1.12
1.12
0.89
12.95
12.95
Y-on-y % change
Total income
Operating expense
Pre-provision profit
EPS
HSBC EPS
DPS
NAV (including goodwill)
Ratios (%)
44
12/2017e
12/2018e
9.3
6.9
0.9
6.3
9.3
6.5
0.9
6.3
9.8
6.3
0.8
8.1
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
11.00
10.90
1010.SE
RIBL AB
8,767
Free float
Sector
Country
Analyst
Contact
31%
Commercial Banks
Saudi Arabia
Aybek Islamov
+9714 423 6921
Price relative
19.30
19.30
17.30
17.30
15.30
15.30
13.30
13.30
11.30
11.30
9.30
9.30
7.30
2015
7.30
2016
Riyad Bank
Note: Priced at close of 02 Feb 2017
12/2015a
12/2016e
8.7
6.5
0.9
6.4
* Based on HSBC EPS (diluted)
Source: HSBC
Ratio, growth & per share analysis
12/2015a
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
SAMBA
Aybek Islamov*, CFA
Analyst
HSBC Middle East Ltd
[email protected]
+971 4423 6921
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SAMBA AB, Hold, TP SAR23.00
Company description
Samba was established in 1980 and was branded the Saudi American bank until 2003. Samba
is primarily a corporate bank. As of December 2015, Samba had a network of 72 branches.
Samba has 9% market share in loans & 11% in deposits in Saudi Arabia as of the end of
December 2016.
Samba was established as a joint-stock company with the takeover of Citibank branches in Jeddah
and Riyadh, under a Saudi programme that forced all foreign banks to share ownership, with local
Saudi nationals acquiring 60% ownership. In 1999, Samba merged with United Saudi Bank (USB)
through a share exchange. Citibank sold its 20% ownership stake in Samba in 2003 to the General
Organization of Social Insurance (GOSI). In 2007 Samba acquired majority ownership in the thennamed Crescent Commercial Bank, now known as Samba Bank Limited Pakistan.
Investment thesis
Higher US bond yields pose interest rate risk to investment portfolios. Similar to NCB, we
estimate an increase in unrealised losses on AFS securities for Samba. We estimate negative
m-t-m impact of c20bps of average assets assuming they are not hedging their interest rate risk.
We believe there could be downside risks if US bond yields stay elevated for the next
12 months or there is any potential delay in Saudi government plans to issue further sovereign
bonds due to increased US bond yields.
Liquid balance sheet is a competitive advantage for Samba. Samba continues to maintain a
very liquid balance sheet with loan to deposit ratio of 73% as at Q4 16. This forms a main
competitive advantage, in our view, at a time when funding costs are rising. Samba has room to
let go expensive deposits if necessary in order to defend its ROE. We forecast funding cost to
increase by c40bps in 2017e and remain flat in 2018e.
Valuation. Samba trades at 10.1x/1.0x 2017e EPS/BVPS. We estimate 2015-17e EPS CAGR
of -2%.
Financials
We forecast Samba to report earnings of SAR4.96bn (before zakat) in 2017e, a decrease of 4%
over 2016e. We estimate NII growth of 7% in 2017e as forecast NIMs to increase by 22bps in
2017e. We forecast cost of risk to increase to c80bps in 2017e and 2018e from a low base of
c30bps in 2016e.
We look for better control on operating costs due to lower revenue and forecast operating
expenses to remain flat y-o-y in 2017e. We estimate pre-provision income growth of 7% for
2017e but decline by 2% in 2018e.
Valuation
We derive our fair value target price for Samba using a residual income methodology, which
comprises three stages. For Saudi banks, we use an inflation differential model to calculate the cost
of equity. To this end, we assume the cost of equity to be the sum of the US risk-free rate (2.5%),
45
EQUITIES ● SAUDI ARABIA
February 2017

and the inflation differential between the country and the US (3.1%) plus the equity risk premium
(4.5%) multiplied by the stock beta of 1.0. We use a cost of equity of 10.1% for Samba.
We have a target price of SAR23.0 for Samba. Our target price implies 2.4% upside from the
current levels and therefore we have Hold rating on the stock.
Risks
Downside risks include higher than expected increase in cost of risk in 2017 from a very low
base of 2015 and 2016; and higher than expected funding costs leading to lower NIMs.
Upside risks include higher-than-expected corporate spreads leading to better than expected NIMs.
46

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Samba Financial Group
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
P&L summary (SARm)
Net interest income
Net fees/commissions
Trading profits
Other income
Total income
Operating expense
Bad debt charge
Other
HSBC PBT
Exceptionals
PBT
Taxation
Minorities and others
Attributable profit
HSBC attributable profit
Balance sheet summary (SARm)
4,663
1,683
106
1,302
7,755
-2,398
-142
0
5,214
0
5,214
-550
-2
4,662
4,662
5,519
1,537
100
885
8,041
-2,464
-398
0
5,179
0
5,179
-518
-2
4,659
4,659
5,906
1,634
90
835
8,465
-2,473
-1,028
0
4,964
0
4,964
-496
-2
4,466
4,466
5,909
1,744
10
741
8,404
-2,509
-1,061
0
4,834
0
4,834
-483
-2
4,349
4,349
Ordinary equity
HSBC ordinary equity
Customer loans
Debt securities holdings
Customer deposits
Interest earning assets
Total assets
Capital (%)
39,117
39,117
129,819
69,705
171,396
216,417
235,243
42,006
42,006
129,116
55,992
174,824
226,569
240,955
44,775
44,775
126,793
59,046
169,579
222,017
240,582
46,950
46,950
129,230
61,540
171,275
219,143
246,751
RWA (SARm)
Core tier 1
Total tier 1
Total capital
206,643
19.5
19.5
20.1
208,676
20.2
20.2
20.8
204,921
21.9
21.9
22.5
208,860
22.5
22.5
23.1
Year to
PE*
Pre-provision multiple
P/NAV
Dividend yield (%)
12/2015a
12/2016e
12/2017e
12/2018e
9.6
8.4
1.1
4.0
9.6
8.1
1.1
3.9
10.1
7.5
1.0
3.8
10.3
7.6
1.0
4.8
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
22.45
23.00
1090.SE
SAMBA AB
11,881
Free float
Sector
Country
Analyst
Contact
51%
Commercial Banks
Saudi Arabia
Aybek Islamov
+9714 423 6921
Price relative
29.00
29.00
24.00
24.00
19.00
19.00
14.00
2015
14.00
2016
Samba Financial Group
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Ratio, growth & per share analysis
Year to
Hold
12/2015a
12/2016e
12/2017e
12/2018e
5.0
7.4
4.0
6.7
6.7
11.0
4.1
3.7
2.8
4.1
-0.1
-0.1
-0.7
7.4
5.3
0.3
7.4
-4.1
-4.1
-4.1
6.6
-0.7
1.5
-1.6
-2.6
-2.6
28.1
4.9
Cost/income ratio
Bad debt charge
Customer loans/deposits
NPL/loan
NPL/RWA
Provision to risk assets/RWA
Net write-off/RWA
Coverage
ROE (including goodwill)
Per share data (SAR)
30.9
0.1
75.7
0.8
0.5
1.0
0.3
181.2
12.2
30.6
0.3
73.9
1.0
0.6
1.0
0.2
154.1
11.5
29.2
0.8
74.8
1.7
1.1
1.4
0.2
125.6
10.3
29.8
0.8
75.5
2.2
1.4
1.7
0.2
123.4
9.5
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
NAV (including goodwill)
2.33
2.33
0.89
19.56
19.56
2.33
2.33
0.89
21.00
21.00
2.23
2.23
0.85
22.39
22.39
2.17
2.17
1.09
23.48
23.48
Y-on-y % change
Total income
Operating expense
Pre-provision profit
EPS
HSBC EPS
DPS
NAV (including goodwill)
Ratios (%)
47
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EQUITIES ● SAUDI ARABIA
February 2017
This page has been left blank intentionally
48
EQUITIES ● SAUDI ARABIA
February 2017

Chemicals
49

EQUITIES ● SAUDI ARABIA
February 2017
Chemicals
 Rising oil prices, comfort on feedstock pricing and improved
sentiment all contributed to a strong sector performance in 2016
 However, from this point onwards, we see limited value and little
room for upside earnings surprises; spot product prices and oil are
mostly in line with our estimates
 Preferred names are Sipchem on the back of strong methanol prices
and SIIG due to the valuation discount vs its peers
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
A cautious tone for 2017
The Saudi petrochemical industry was established in the 1970’s specifically to add value to
cheap associated gas created by the nation’s upstream oil production, and diversify the
industrial base away from oil. While Saudi chemical production grew steadily through the ‘80’s
and the ‘90’s it was the move higher in global energy prices in early 2000’s that significantly
raised the cost advantage enjoyed by the Saudi industry and led to torrid growth through a wave
of capacity expansions. Over the last decade, the Middle East, and in particular Saudi Arabia,
have emerged as the most important region for global chemical investment, with exceptionally
competitive feedstock positions and opportunities to export to growth markets in Asia.
The region accounted for well over 40% of basic chemical capacity additions globally during
2000-15. However, from this point onwards, the industry faces a whole new set of challenges,
with gas availability constraining new investment, new competitive challenges in the form of US
shale and pressure on advantaged economics as gas prices are raised in a push to cut
subsidies. While the challenges are formidable, the Saudi industry does still have excellent
competitive positioning, strong cash generation and very healthy balance sheets.
We enter 2017 on a more cautious note than we had in 2016. In our annual preview last year,
MENA Chemicals: Oil woes, clear value January 2016, we argued that despite weakness in oil
prices, uncertainty about the impact of feedstock price increases and near-term earnings volatility,
there were clear fundamental value and supportive dividend yields. Since that point, oil has rallied
c50%, uncertainty about feedstock pricing has been removed with the government indicating that
feedstock prices will not be raised until 2020 and earnings have beaten expectations – all of which
has contributed to the Saudi chemical index rallying c56% over that period.
Now, when we look at the sector, particularly in light of recent performance and our
expectations for product prices and oil through 2017, we see limited pockets of value. Most
products have spot prices that are broadly in line with our forecasts for 2017 and we see limited
room for material earnings upside, unless oil were to rally further.
50

EQUITIES ● SAUDI ARABIA
February 2017
Saudi petrochemicals sector performance
(indexed)
Ethylene price and spreads (USD/t)
140
1300
130
1200
120
1100
800
1000
110
600
900
100
400
800
90
700
80
70
Jan-16
Apr-16
Saudi Market
Global Chemicals
1000
200
600
Jul-16
Oct-16
Jan-17
Saudi Petrochemicals
Source: Thomson Reuters DataStream, HSBC
500
Jan-16
Apr-16
Jul-16
Ethylene price
Oct-16
0
Jan-17
Ethylene Naphtha spread (RHS)
Source: Thomson Reuters DataStream
Saudi Chemicals 12-month forward PE valuation
20.0x
18.0x
16.0x
14.0x
12.0x
10.0x
8.0x
6.0x
Jan-10 Aug-10 Mar-11 Oct-11 May-12 Dec-12
Jul-13
Feb-14 Sep-14 Apr-15 Nov-15 Jun-16
Jan-17
Source: Thomson Reuters DataStream, Eurostat
Valuations have also caught up to improved fundamentals and higher oil prices. While the
median yield for the CEEMEA sector at the start of 2016 was 7.1%, that is now 4.3%. One year
fwd P/E’s which were 9.6x at the start of 2016 are now 13.2x, which, given the commodity
cyclical nature of the sector appears to us to represent close to full value.
Chemicals price expectations for 2017
On average, our 2017 price estimates are broadly in line with spot prices. In other words we do
not expect prices to rise in 2017 from current levels.
Commodity chemicals outlook for 2017
Olefins: Shutdowns to spur ethylene tightness in H1’17, with c10% of Asian capacity shut from
March-May. However, supply should ease in H2’17 as shutdowns normalise and new US
capacity starts to come on-stream. We remain bearish on propylene and see limited upside to
butadiene given poor affordability into synthetic rubber.
MEG: Stronger demand, lower inventories and higher oil have taken MEG prices to higher
levels in the past 18 months. With none of the new US crackers in 2017 adding any incremental
MEG, we see MEG, on a relative basis, remaining undersupplied, particularly considering the
lack of traction of coal-based MEG in China.
51
EQUITIES ● SAUDI ARABIA
February 2017

Urea: Recent price increases reflect higher costs of Chinese anthracite coal prices, and the
buying season in the Northern Hemisphere. We see no shift in medium-term fundamentals.
Urea remains well supplied and after Q1’17, the urea market should return to the frail state that
it was for the most part of 2016.
Methanol: There are many factors attributable to the decline in methanol prices in 2016,
additional US capacity, lower global gas prices, and limited demand from MTO units given
challenged economics. However, the primary factor behind the low methanol price environment,
was the low oil price.
Methanol has fuel value and is strongly correlated to the price of oil. Post the rally in oil prices after
the OPEC deal, methanol prices too have rallied, ending 2016 at USD360/ton, up c60% from their
lows at the start of the year. Given the view of our Oil and Gas team that Brent will average
USD60/bbl for the year, we expect the current methanol pricing environment to persist aided by
higher Chinese coal prices. We are forecasting methanol prices of USD350/ton for 2017.
TiO2: We remain constructive on the TiO2 market and see pricing as having troughed in early
2016 with some decent pricing momentum into 2017. TiO2 producers have announced four
rounds of price increases in 2016, for a cumulative move of cUSD600/ton. Of this USD600/ton
increase in prices though, only cUSD350/ton or so is as yet visible, with TiO2 contracts
generally having price protection terms of 90 days on average. So, while TiO2 prices are off
c20% from their lows in 2015, once all of the price increases take effect, we estimate 2017 TiO2
prices will be c35% higher than 2016 levels on average.
52

EQUITIES ● SAUDI ARABIA
February 2017
Advanced Petrochemical
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
APPC AB, Hold, TP SAR42.5
Company description
APPC (formerly Advanced Polypropylene Company) was incorporated in Saudi Arabia in 2005
to develop an integrated polypropylene complex in Al Jubail. The company went public in
January 2007, the project started commercial operations in August 2008 and the plant was
formally commissioned in November 2008.
APPC is essentially a single-plant, single-product company. It was initially set up with a
polypropylene capacity of 450ktpa, which was further increased to 500ktpa in Q3’10 via a
debottlenecking project. The company uses propane feedstock, supplied by Saudi Aramco, to
produce propylene, which is then converted into polypropylene and sold under long-term volume
offtake agreements. Its earnings have a high degree of correlation with the PP-propane spread.
APPC also has a 30% stake in a Korean PHD JV with SK Gas (45%) and Kuwait’s
Petrochemical Industries (25%) which has a production capacity of 600ktpa of propylene.
Investment thesis
Advanced Petrochemical (APPC) earns most of its profits from a single plant selling
polypropylene with its feedstock price linked to Saudi propane. Due to this, earnings sensitivity
to the plant operations and polypropylene prices is high. While APPC’s strong operational
performance is a positive, we still have concerns about long-term propylene derivative pricing
because of high US propane/propylene stocks and exports and significant propylene capacity
additions in China. The stock trades at 12.8x 2017e EV/EVITDA, 5% premium to the sector. At
the current price, the company valuation looks to be close to full value and we rate the stock
Hold with a SAR42.5 target price.
Financials
APPC reported Q4 net income of SAR210m, up 11% q-o-q. The increase was primarily driven
by the SAR25m gain through equity investment in SK Advanced (Korean PDH JV). Adjusted for
that, the profit came in 2% below last quarter. The PP Saudi propane spread had decreased 4%
q-o-q in Q4 2016.
Valuation
We use a DCF methodology to value APPC. Our cost of equity is 9.8% and includes a risk-free
rate of 2.5%, a market risk premium of 6% and a beta of 1.22. We use a 4% cost of debt
assumption and a 30% debt weighting, which yields a WACC estimate of 8.0%. This results in a
fair value target price of SAR42.5. Our target price implies a downside of 9.4% and we have a
Hold rating on the stock and not a Reduce as the contribution from Korean PDH may support
earnings to some extent.
53

EQUITIES ● SAUDI ARABIA
February 2017
Risks
Upside risks
1. As most of APPC earnings come from a single PDH plant, its earnings are highly sensitive
to the plant operational performance. Better than expected operating rate at the plant could
be an upside risk
2.
If the company is able to source more than contracted propylene from SATORP refinery
then it will increase earnings
Downside risks
1. APPC is highly leveraged to PP prices and any unexpected decrease in its price would
have a negative impact on our estimates.
54
2.
Crude oil prices remaining low, resulting in lower product prices
3.
Lower earnings from Korean PDH JV

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Advanced Petro Chemical
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
2,139
922
-215
707
-27
720
720
-12
708
708
2,136
743
-214
529
-26
505
505
-8
497
497
2,436
772
-220
552
-26
528
528
-8
520
520
2,449
772
-227
545
-26
521
521
-8
513
513
902
-107
-107
-533
-287
781
694
-111
-111
-590
-25
614
702
-114
-114
-590
-29
618
708
-117
-117
-590
-32
621
93
2,010
1,472
344
3,997
201
1,060
716
2,684
3,030
93
1,907
1,483
339
3,904
231
1,030
691
2,591
2,912
93
1,800
1,564
368
3,879
277
1,030
662
2,521
2,812
93
1,691
1,598
401
3,804
279
1,030
629
2,444
2,703
Year to
12/2016a
12/2017e
12/2016a
12/2017e
12/2018e
12/2019e
4.5
10.3
3.1
11.8
3.1
8.9
6.4
4.4
12.8
3.3
18.6
3.6
7.0
6.4
3.9
12.3
3.4
17.8
3.7
7.0
6.4
3.9
12.2
3.5
18.0
3.8
7.1
6.4
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
46.90
42.50
2330.SE
APPC AB
2,461
62.00
57.00
52.00
47.00
42.00
37.00
32.00
27.00
22.00
2015
12/2018e
12/2019e
47%
Chemicals
Saudi Arabia
Prateek Bhatnagar
62.00
57.00
52.00
47.00
42.00
37.00
32.00
27.00
22.00
2016
Advanced Petro Chemical
Y-o-y % change
Free float
Sector
Country
Analyst
Contact
Price relative
Ratio, growth and per share analysis
Year to
Hold
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
-10.0
-3.2
-4.8
1.0
-8.3
-0.2
-19.4
-25.2
-29.9
-36.6
14.1
3.9
4.3
4.5
4.5
0.5
0.0
-1.2
-1.2
-1.2
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.7
22.5
27.3
18.6
43.1
33.1
34.8
26.7
0.8
126.0
0.7
17.5
18.9
13.2
34.8
24.8
28.8
26.7
0.9
100.5
0.9
19.0
20.3
14.0
31.7
22.6
30.0
26.3
0.9
106.0
0.9
19.5
20.7
14.0
31.5
22.3
30.0
25.7
0.8
112.6
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
3.99
3.99
3.00
15.11
2.53
2.53
3.00
13.17
2.64
2.64
3.00
12.81
2.61
2.61
3.00
12.42
55

EQUITIES ● SAUDI ARABIA
February 2017
Methanol Chemicals
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
CHEMANOL AB, Reduce, TP SAR6.25
Company description
Methanol Chemical Company (Chemanol), established in 1989 and initially known as Saudi
Formaldehyde Chemical Company, started commercial operations in 1991 with production
capacity of 24ktpa of formaldehyde. Over the next decade, the company added capacity for
formaldehyde as well as other methanol derivatives, such as super plasticisers, in small
increments, moving to a total sales volume of over 300ktpa by 2006.
In 2006, the company changed its name to Methanol Chemical Company and embarked on a
methanol integration and expansion project after securing gas feedstock from the Saudi
Government. The plan was to source methanol internally (rather than purchasing it from SABIC at
market-linked prices) and add some more formaldehyde capacity to boost both volumes and
margins. Chemanol went public in August 2008 as part of the fundraising for the expansion project.
Investment thesis
Chemanol is able to take advantage of its methanol integration only when its plants operate at
close to full capacity. However lately, the company has seen lower end market demand, meaning
its plants have been working at lower than optimum rates, driving earnings lower. Given that
higher Saudi feedstock gas prices are coming at a point of cyclically low methanol prices, we
continue to expect weak earnings performance from Chemanol. We rate the stock Reduce.
Financials
Chemanol continued to post losses – SAR38m - in Q4 2016 vs SAR40m in the previous
quarter. This is despite recording the final settlement of the insurance claim of SAR19m against
the Para plant fire and methanol prices averaging USD288/t in Q4 2016, up 27% q-o-q. The
company has been posting losses for 9 consecutive quarters now.
Valuation
We use a DCF methodology to value Chemanol. Our cost of equity for Chemanol is 9.0% and
includes a risk-free rate of 2.5%, a market risk premium of 6% and a beta of 1.1. We use a 4%
cost of debt assumption and a 30% debt weighting, which yields a WACC estimate of 7.4%. Our
TP of SAR6.25 imply downside of 12.5% and we rate the stock Reduce and not Hold as we
remain bearish on the end market demand of Chemanol’s products.
Risks
Upside risks: Methanol demand rises more than expected or the planned methanol capacity is
delayed. This could result in better than expected methanol prices and therefore earnings from
Chemanol. Higher than expected operating rates.
56

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Methanol Chemicals Co.
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
733
99
-177
-78
-30
-141
-141
2
-139
-139
607
72
-158
-86
-40
-98
-98
-3
-101
-101
800
253
-180
73
-40
62
62
-3
59
59
800
216
-181
35
-29
34
34
-2
32
32
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
108
-57
-56
0
-56
65
106
-80
-80
0
-46
-2
199
-82
-82
-54
-63
89
206
-84
-84
-54
-68
93
20
2,045
526
164
2,592
162
1,027
863
1,402
2,265
20
1,967
597
293
2,584
153
1,110
817
1,301
2,138
20
1,869
648
306
2,536
150
1,060
754
1,305
2,080
20
1,772
677
324
2,468
154
1,010
686
1,284
1,990
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Reduce
Year to
12/2015a
12/2016e
12/2017e
12/2018e
2.4
17.4
0.8
2.8
23.2
0.8
0.6
7.5
0.0
0.7
-0.3
0.0
2.0
6.4
0.8
14.6
0.7
10.3
6.3
1.9
7.2
0.8
26.5
0.7
10.9
6.3
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
7.14
6.25
2001.SE
CHEMANOL AB
230
15.80
15.80
13.80
13.80
11.80
11.80
9.80
9.80
7.80
7.80
5.80
5.80
12/2016e
12/2017e
12/2018e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
3.80
2016
Methanol Chemicals Co.
Ratio, growth and per share analysis
12/2015a
60%
Chemicals
Saudi Arabia
Prateek Bhatnagar
Price relative
3.80
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
-17.1
-58.9
-209.1
-587.8
-532.8
-17.3
-27.0
31.9
250.5
0.0
-14.8
-52.4
-45.0
-45.0
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.3
-3.2
-9.5
-4.2
13.5
-10.6
3.4
61.6
8.7
12.5
0.3
-4.0
-7.5
-2.3
11.9
-14.2
1.8
62.8
11.3
13.0
0.4
3.3
4.5
3.8
31.7
9.2
6.4
57.8
3.0
26.4
0.4
1.6
2.5
2.4
27.0
4.4
7.4
53.5
3.2
30.0
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
-1.16
-1.16
0.00
11.62
-0.84
-0.84
0.00
10.79
0.49
0.49
0.45
10.83
0.27
0.27
0.45
10.64
57

EQUITIES ● SAUDI ARABIA
February 2017
Petro Rabigh
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
PETROR AB, Buy, TP SAR15
Company description
PetroRabigh was commissioned initially as a 325Mbbl/d basic topping refinery in 1989 and its
capacity was expanded to 400Mbbl/d in 1998. It gets crude from Aramco and most of its refined
products are sold domestically in Saudi Arabia but it gets Asian netback prices for them.
In 2005, Aramco decided to upgrade and expand the existing asset through a 50:50 JV with
Sumitomo Chemical Company. A 25% stake in the company was then offered to the public via
an IPO in January 2008, with Aramco and Sumitomo each holding a 37.5% stake thereafter.
The total cost of the upgrade was cUSD10bn, and the project was commissioned in November
2009. The upgrade project was undertaken in order to increase the complexity of the existing
refinery as well as to integrate it into a brand new world scale petrochemical complex. The
refining capacity was unchanged at 400Mbbl/d, while the petrochemical business was given an
ethane allocation of 95mmscfd from Aramco and would be supplied with 900ktpa of propylene
from the refinery.
For PetroRabigh, naphtha accounts for 18% of its refining output, while fuel oil accounts for 22%
of the output. These products are oversupplied and therefore have negative margins. If 40% of
your product slate as a refinery loses USD5-6/bbl on average, it makes it difficult for the refinery
overall to be profitable – which has been the primary challenge at Rabigh. In order to address this
issue and increase profitability of the company, PetroRabigh announced in May 2014 that it
wished to merge the second phase of the PetroRabigh project (Rabigh 2) that is currently under
construction into the listed entity PetroRabigh. The centrepiece of Rabigh 2 is a 1.7mntpa
aromatics complex that will use almost all of the existing naphtha production (c3mntpa).
Investment thesis
The ethane cracker expansion for Rabigh 2 was completed in March 2016, increasing the
company’s ethane processing capacity by 30 mscdf (400ktpa). Growth driven by Rabigh 2
expansion has been central to our Buy investment case. We expect continuing positive news flow
around Rabigh 2 and better operating performance from Rabigh 1 over the next 12-18 months to
drive further share price outperformance. We think the market is putting undue emphasis on the
initial start-up issues in the Ethane cracker and ignoring its long-term profit potential.
Financials
Petro Rabigh Q4 2016 net income came in at SAR183m as compared to a loss of SAR217m in
the previous quarter. According to the company, higher feedstock (inventory revaluation) helped
in earnings. Q4 2016 ended with oil at USD57/bbl as compared to USD49/bbl in Q3 2016.
Refining margins helped as well with them being at USD6.74/bbl up 32% q-o-q. Rabigh Q4
sales were SAR7,488m, up 17% q-o-q.
58
EQUITIES ● SAUDI ARABIA
February 2017

Valuation
We use a DCF methodology to value PetroRabigh. Our cost of equity is 9.1%, comprising a risk
free rate of 2.5%, a market risk premium of 6% and a beta of 1.1. We use a 5% cost of debt
assumption and a 30% debt weighting to get to our WACC of 7.9%. This yields a DCF value of
SAR11 per share for standalone Rabigh 1. Rabigh 2 is being executed at the list co (Petro
Rabigh) level and we incorporate the value of Rabigh 2 into our estimates.
Our NPV for the project is SAR5 per share, to which we apply a 20% discount to account for
project delay and execution risks. We therefore add a SAR4 per share value for Rabigh 2 to our
SAR11 DCF value for standalone Rabigh 1. This yields a fair value target price of SAR15,
implying upside of 25.5% and we rate the stock Buy.
Risks
Key downside risks: Continued operational issues at its newly commissioned ethane cracker.
Refining margins have been firm in H2 2016 on better demand and we expect them to remain
strong. Any weakness in refining margins will present a downside risk. Any increase in
marketing fees charged by Rabigh’s parent companies – Aramco and Sumitomo.
59

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Rabigh Refining And Petro
Financial statements
Year to
Buy
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
25,514
1,413
-2,173
-760
-282
-759
-759
0
-759
-759
24,779
2,661
-2,375
286
-387
240
240
0
240
240
33,883
3,783
-2,583
1,201
-308
1,252
1,252
0
1,252
1,252
40,571
3,429
-2,347
1,083
-289
1,170
1,170
0
1,170
1,170
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
2,685
-18,130
-20,521
-438
18,282
-16,747
1,761
-1,080
-1,080
-438
-115
340
3,791
-1,101
-1,101
-657
-2,033
2,331
3,645
-1,123
-1,123
-657
-1,864
2,145
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
267
41,009
5,700
2,303
51,341
5,133
37,681
35,378
8,351
39,541
267
39,842
7,897
3,228
52,371
5,550
38,491
35,263
8,154
39,228
267
38,361
9,253
3,071
52,246
7,020
36,301
33,230
8,749
37,790
267
37,137
10,107
2,745
51,877
8,328
34,111
31,366
9,262
36,439
Year to
12/2015a
12/2016e
12/2017e
12/2018e
1.8
32.4
1.2
1.8
17.2
1.2
43.6
1.3
3.3
4.2
1.3
11.5
1.2
8.4
1.2
22.3
6.3
1.0
12.2
1.1
8.9
1.1
20.5
6.3
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
1.3
-160.2
4.2
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
11.95
15.00
2380.SE
PETROR AB
2,791
25.20
25.20
20.20
20.20
15.20
15.20
10.20
10.20
12/2016e
12/2017e
12/2018e
Y-o-y % change
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
-53.0
-53.1
-203.6
-211.3
-211.3
-2.9
88.3
36.7
42.2
319.9
421.0
421.0
19.7
-9.4
-9.9
-6.5
-6.5
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.8
-2.4
-8.5
-1.6
5.5
-3.0
5.0
423.6
25.0
7.6
0.6
0.7
2.9
0.5
10.7
1.2
6.9
432.5
13.3
5.0
0.9
3.1
14.8
2.4
11.2
3.5
12.3
379.8
8.8
11.4
1.1
2.9
13.0
2.2
8.5
2.7
11.9
338.7
9.1
11.6
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
-0.87
-0.87
0.50
9.53
0.27
0.27
0.50
9.31
1.43
1.43
0.75
9.99
1.34
1.34
0.75
10.57
60
5.20
2016
Rabigh Refining And Petro
Ratio, growth and per share analysis
12/2015a
25%
Oil & Gas
Saudi Arabia
Prateek Bhatnagar
Price relative
5.20
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Petrochem
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
PETROCH AB, Hold, TP SAR21
Company description
Petrochem was established in April 2008 and went public in August 2009 in an issue worth
SAR2.4bn. Petrochem’s sole asset is the Saudi Polymers project, which is a JV between
Petrochem (65%) and Chevron Phillips (35%).
Saudi Polymers consists of a world scale cracker (1.17mt ethylene+ 0.45mt propylene), with
corresponding downstream units that include HDPE (550ktpa), LDPE (550ktpa), PP (400ktpa),
and Polystyrene (200 ktpa). Its feedstock mix consists of ethane (40%) and propane (60%). The
plant was constructed at a total cost of SAR19.5bn and started commercial operations in
October 2012.
Investment thesis
Petrochem’s SPC plant was shut in Q4 2016 because of a planned maintenance. However
apart from that, the operational performance of the company has been very strong with more
than 90% operating rates on an average in 9m 2016. However we believe that this is more than
adequately reflected in the price with the share price rising more than 55% since Q4 2016,
outperforming the market by 33%. The stock is currently trading at 9.6x EV/EBITDA, reflecting a
c10% premium to the market.
Most of Petrochem’s earnings come from its c1.2mntpa ethylene cracker. In the medium term,
we remain bearish on ethylene chain due to the greenfield capacity coming online in US. We
have a Hold rating on the stock.
Financials
Petrochem reported a loss of SAR127m in Q4 2017 vs a profit of SAR191m in Q3 2016. It was
mainly due to a 60 day planned maintenance. Q4 sales were down 27% q-o-q to SAR1,163m.
Valuation
We use a DCF methodology to value Petrochem. Our cost of equity for Petrochem is 9.7% and
includes a risk free rate of 2.5%, a market risk premium of 6%, and a beta of 1.19. We use a 4%
cost of debt assumption and a 30% debt weighting, which yields a WACC estimate of 7.9%.
This yields a TP of SAR21 implying a downside of 0.2% and we therefore have a Hold rating for
the company.
Risks
Upside risks: A sooner/higher than expected dividend announcement will reflect the
confidence the management has on the company’s performance and may drive stock price.
Better than expected industry operating rates and supply/demand fundamentals as all of
Petrochem’s products are commodity products, whose earnings are inherently cyclical.
Downside risks: As Saudi Polymers is Petrochem’s only asset, worse than expected
operations would have a negative impact. Petrochem has been awarded a grace period due
until 2018/19. If feedstock gas prices increase before that, it will hurt company margins.
61

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: National Petrochemical Co
Financial statements
Year to
Hold
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
7,304
2,584
-822
1,763
-156
1,611
1,611
-125
907
907
5,510
1,953
-802
1,151
-195
967
967
-104
513
513
6,783
2,311
-863
1,447
-116
1,331
1,331
-143
722
722
7,413
2,512
-896
1,617
-97
1,520
1,520
-163
825
825
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
2,608
-210
-291
0
-2,549
2,378
2,049
-248
-248
0
-1,831
1,790
1,747
-251
-251
-384
-1,112
1,496
2,087
-254
-254
-432
-1,401
1,833
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
0
17,066
5,245
3,035
22,360
956
13,055
10,020
5,802
18,320
0
16,512
5,359
3,522
21,920
967
11,710
8,189
6,315
17,382
0
15,899
5,428
3,255
21,376
997
10,332
7,077
6,653
17,075
0
15,258
5,634
3,278
20,941
1,015
8,954
5,676
7,046
16,599
Year to
12/2015a
12/2016e
12/2017e
12/2018e
3.3
9.4
1.3
11.1
1.7
16.6
0.0
4.1
11.7
1.3
19.7
1.6
12.2
0.0
3.3
9.6
1.3
14.0
1.5
9.9
3.8
2.9
8.6
1.3
12.2
1.4
11.5
4.3
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
21.05
21.00
2002.SE
PETROCH AB
2,694
29.30
29.30
24.30
24.30
19.30
19.30
14.30
14.30
12/2016e
12/2017e
12/2018e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
Source: HSBC
Note: Priced at close of 02 Feb 2017
-7.1
10.9
17.1
20.7
17.1
-24.6
-24.4
-34.7
-40.0
-43.5
23.1
18.3
25.8
37.7
40.9
9.3
8.7
11.7
14.2
14.2
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.4
8.6
17.0
7.3
35.4
24.1
16.6
120.7
3.9
26.0
0.3
5.8
8.5
4.7
35.4
20.9
10.0
89.4
4.2
25.0
0.4
7.5
11.1
6.0
34.1
21.3
19.9
71.0
3.1
24.7
0.4
8.6
12.0
6.8
33.9
21.8
26.0
52.1
2.3
36.8
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
1.89
1.89
0.00
12.09
1.07
1.07
0.00
13.16
1.51
1.51
0.80
13.86
1.72
1.72
0.90
14.68
62
9.30
2016
National Petrochemical Co
Ratio, growth and per share analysis
12/2015a
17%
Chemicals
Saudi Arabia
Sriharsha Pappu
971 4 4236924
Price relative
9.30
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
SABIC
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SABIC AB, Buy, TP SAR105
Company description
SABIC is the largest and the most diversified petrochemical company in the Middle East, with
products ranging from basic commodity chemicals to ‘differentiated commodities’. It has
interests in fertilisers and steel, and is one of the largest nitrogen fertiliser producers in the
Middle East, although its steel and fertiliser business are small in the context of the company
(5% and 3% of its sales, respectively, in 2014).
SABIC, unlike the other petrochemical companies in the region, has a global footprint with
significant assets outside MENA, primarily in Europe owing to its acquisitions of GE Plastics
(in 2007), Hunstsman’s petrochemical assets in the UK (in 2006), and DSM’s European base
chemical assets (in 2002).
SABIC was created in 1976 by royal decree to add value to Saudi Arabia’s hydrocarbon
resources, especially the natural gas associated with the kingdom’s oil production, most of
which was previously flared off. The Saudi government is the largest shareholder in the
company with a 70% stake.
Investment thesis
SABIC’s recent dividend cut – from an annual payout of SAR5.5 per share to SAR4 per share,
was disappointing and took the market by surprise. In light of the three growth projects that the
company is working on – the US cracker JV with Exxon, the Oil to Chemicals project JV with
Aramco and the Coal to Olefins project with Shenhua in China – all of which combined could
cost up to USD50bn, management chose to cut the dividend and preserve optionality for
growth. We believe that the dividend cut was unnecessary given the strength of the balance
sheet and cash generation. However, despite the declining payout, the company’s chemicals
business continues to remain resilient with strong Q4 2016 earnings. SABIC has a first quartile
global cost position, generates a 6.3% FCF yield, and offers a USD-denominated 5.2% dividend
yield on 2017e. We see the yield as sustainable, given limited capex and lack of leverage (net
debt/EBITDA of 0.1x). We therefore remain positive on the company.
Financials
SABIC reported Q4 2016 net income of SAR4.55bn, down c13% on a q-o-q basis and 3% lower
than consensus expectations. There was another impairment of Ibn Rushd of which SABIC's
share is SAR330m, so net of that, recurring numbers were 2% lower q-o-q. Sales and gross
profit remain broadly flat. The company in its release said that lower equity income and affiliate
income (Kayan) was the main reason for lower results q-o-q.
Valuation
We use a DCF methodology to value SABIC. Our cost of equity is 9.7%, comprising a risk-free
rate of 2.5%, a market risk premium of 6% and a beta of 1.2. We use a cost of debt of 4% and a
30% debt weight to get to our WACC of 7.9%. This yields a price target of SAR105. Our target
price implies upside of 8.8% and we rate the stock Buy and not Hold as we see strong
growth/return potential in the company and its earnings resilience. Earnings resilience can be
highlighted by the fact that despite a c50% drop in oil price, gross earnings in chemicals in
2016 dropped only 10% vs 2014 levels.
63
EQUITIES ● SAUDI ARABIA
February 2017

Risks
Downside risks: Potential M&A: any low return or high cost acquisition that does not add to the
long-term value constitutes a downside risk. The company has ethylene capacity of over 10m tons
and is therefore highly levered to spreads. Any unexpected decline in ethylene demand or better
supply can therefore strain earnings. A further increase in Saudi gas prices could impact profitability.
64

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Basic Industries Co
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
149,167
43,809
-15,372
28,437
-291
29,518
29,518
-2,100
18,784
18,784
133,415
42,131
-15,420
26,710
-287
28,223
28,223
-2,822
18,373
18,373
162,371
51,105
-16,227
34,878
-255
35,303
35,303
-1,589
22,594
22,594
167,069
50,476
-16,685
33,791
-260
34,211
34,211
-1,539
21,724
21,724
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
53,269
-18,029
-12,392
-16,471
-6,221
35,732
39,316
-18,029
-18,029
-15,000
741
19,487
42,845
-18,972
-18,972
-15,000
2,248
23,193
47,787
-19,965
-19,965
-15,000
-1,874
27,141
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
16,325
177,990
116,886
68,394
327,928
45,406
72,642
4,248
162,023
197,402
16,325
180,599
98,138
52,429
311,787
41,117
57,418
4,989
165,396
201,516
16,325
183,344
95,237
39,062
311,632
44,486
46,299
7,237
172,990
211,358
16,325
186,624
85,266
26,553
304,942
45,455
31,916
5,363
179,714
216,208
Year to
12/2015a
12/2016e
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
12/2016e
12/2017e
12/2018e
2.5
8.5
1.9
15.4
1.8
9.7
5.7
2.8
8.9
1.9
15.8
1.8
5.3
5.2
2.3
7.4
1.8
12.8
1.7
6.3
5.2
2.2
7.4
1.7
13.3
1.6
7.4
5.2
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
96.50
105.00
2010.SE
SABIC AB
77,197
12/2017e
12/2018e
Free float
Sector
Country
Analyst
Contact
30%
Chemicals
Saudi Arabia
Sriharsha Pappu
971 4 4236924
Price relative
132.00
122.00
112.00
102.00
92.00
82.00
72.00
62.00
52.00
2015
132.00
122.00
112.00
102.00
92.00
82.00
72.00
62.00
52.00
2016
Saudi Basic Industries Co
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
12/2015a
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
Ratio, growth and per share analysis
Year to
Buy
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
-21.1
-16.6
-24.6
-23.6
-19.5
-10.6
-3.8
-6.1
-4.4
-2.2
21.7
21.3
30.6
25.1
23.0
2.9
-1.2
-3.1
-3.1
-3.9
0.7
13.1
11.6
8.6
29.4
19.1
150.6
2.0
0.1
1254.1
0.7
12.1
11.2
8.4
31.6
20.0
146.8
2.3
0.1
788.0
0.8
16.1
13.4
11.2
31.5
21.5
200.7
3.3
0.1
592.0
0.8
15.1
12.3
10.9
30.2
20.2
194.1
2.4
0.1
891.1
6.26
6.26
5.50
54.01
6.12
6.12
5.00
55.13
7.53
7.53
5.00
57.66
7.24
7.24
5.00
59.90
65

EQUITIES ● SAUDI ARABIA
February 2017
Sahara Petrochemical
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SPC AB, Reduce, TP SAR12
Company description
Sahara was incorporated as a Saudi joint stock company in 2004 and went public in July 2004.
It carried out a successful rights issue in August 2009, raising SAR1.03bn in equity to fund new
projects. Sahara has stakes in multiple projects in Saudi via JVs, which provide it with growth
options. Sahara has investments in four chemical projects:

The Al-Waha Petrochemical Company: Al Waha is an integrated polypropylene plant with a
capacity of 450ktpa. Sahara has a 75% stake in the project and consolidates Al Waha in its
financials. The plant was completed in Q4 2009.

Saudi Ethylene and Polyethylene Company (SEPC): SEPC is an integrated ethylene
cracker with a capacity of c1mtpa of ethylene and 800ktpa of derivatives. SEPC is a joint
venture between Tasnee and the Sahara Olefins Company, with Sahara having an effective
stake of c24% in the company.

The acrylic acid project: Sahara has a c32.3% stake in the Saudi Acrylics Monomer
Company (SAMC), an integrated acrylic acid project with a nameplate capacity of c250ktpa.

Sahara & Maaden Petrochemicals Company (SAMAPCO): A 50:50 JV between Sahara
and Maaden, the plant comprises a caustic soda unit (245ktpa) and an ethylene dichloride
unit (300ktpa).
Investment thesis
The improvement in operations is positive, however, we believe it is already reflected in the
stock price. Since Q4 2016, it has been the best performing stock in our Saudi chemicals
coverage – increasing 75% and at current levels valuations look rich. We remain bearish on the
outlook for propylene prices, which is the primary product chain that Sahara is exposed to and
therefore we have a Reduce rating on the stock.
Financials
Sahara posted healthy results in Q4 2016 with net income of SAR160m up c50% q-o-q. The
company cited better volumes from Al-Waha, and SEPC cracker for the improvement Also there
were lower losses in SAMAPCO q-o-q mainly due to the improvement of caustic soda selling prices.
Valuation
We use a DCF methodology to value Sahara. Our cost of equity is 9.7% and includes a risk-free
rate of 2.5%, a market risk premium of 6% and a beta of 1.2. We use a 4% cost of debt
assumption and a 30% debt weighting, which yields a WACC estimate of 7.9%.
This yields a target price of SAR12 implying a downside of 22.8%. As such, we rate the
stock Reduce.
66

EQUITIES ● SAUDI ARABIA
February 2017
Sahara: Net income (SARm) improvement
200
Sahara: 12 month forward PE
22
150
20
100
18
16
50
14
0
12
(50)
10
8
(100)
Jan-15
Jun-15
Nov-15
Apr-16
Sep-16
Feb-17
Q1 Q3 Q1 Q3 Q1 Q3 Q1 Q3 Q1 Q3
12 12 13 13 14 14 15 15 16 16
Source: Company data
Source: Thomson Reuters DataStream
Risks
Upside risks:
1.
Sahara’s new plants, Chlorvinyls and the acrylics are ramping up operations currently and
have been generating losses since start-up. We expect their performance to improve
gradually however better than expected operations can be an upside risk to the company.
2.
SEPC is a naphtha cracker and highly levered to ethylene spreads, while we expect that
ethylene cycle as peaked, a better than expected margins are an upside risk.
3.
Operating performance at the Al-Waha plant has improved over the last few quarters after a
disappointing start-up period. An even better than expected performance at the facility will
be a upside risk.
67

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Sahara Petrochemical Co.
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Reduce
1,424
369
-192
176
-91
124
124
-37
43
43
1,782
641
-228
413
-71
549
549
-54
394
394
2,251
427
-196
231
-147
328
328
-32
269
269
2,598
516
-196
321
-178
409
409
-40
323
323
482
-332
-609
-373
260
-45
255
-140
-140
-197
-72
282
-228
-140
-140
-132
276
-165
-58
-168
-168
-154
134
0
30
3,613
2,033
1,382
8,491
93
2,034
652
5,499
4,200
30
3,557
2,009
1,261
8,599
97
1,840
580
5,695
4,238
30
3,501
2,073
1,028
8,830
121
1,884
856
5,832
4,455
30
3,473
1,889
704
8,864
130
1,693
990
6,002
4,558
Year to
12/2015a
12/2016e
12/2017e
12/2018e
3.9
15.1
1.3
158.0
1.2
-0.9
3.2
3.0
8.5
1.3
17.3
1.2
5.8
2.9
2.5
12.9
1.2
25.4
1.2
-3.5
1.9
2.1
10.6
1.2
21.1
1.1
0.0
2.3
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2016e
18.10
16.10
16.10
14.10
14.10
12.10
12.10
10.10
10.10
8.10
8.10
12/2018e
Y-o-y % change
-25.0
-17.1
-28.7
-74.3
-89.0
25.1
74.0
134.2
343.3
811.6
26.3
-33.4
-44.0
-40.3
-31.7
15.4
21.0
38.7
24.8
20.2
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.3
2.9
0.8
1.8
25.9
12.4
4.0
10.7
1.8
73.9
0.4
8.8
7.0
6.5
36.0
23.2
9.0
9.1
0.9
44.0
0.5
4.8
4.7
4.9
19.0
10.3
2.9
13.1
2.0
0.6
6.4
5.5
6.0
19.9
12.4
2.9
14.7
1.9
0.10
0.10
0.50
12.53
0.90
0.90
0.45
12.98
0.61
0.61
0.30
13.29
0.74
0.74
0.35
13.68
68
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
6.10
2016
Sahara Petrochemical Co.
12/2017e
33%
Chemicals
Saudi Arabia
Sriharsha Pappu
971 4 4236924
18.10
Ratio, growth and per share analysis
12/2015a
Free float
Sector
Country
Analyst
Contact
Price relative
6.10
2015
Year to
15.55
12.00
2260.SE
SPC AB
1,819
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
SIIG
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SIIG AB, Buy, TP SAR22
Company description
SIIG was one of the earliest privately held petrochemical companies to be established in Saudi
Arabia, incorporated in 1996, and has been publicly listed since 2004. SIIG is essentially a
combination of three separate, but integrated petrochemical projects.
Saudi Chevron Phillips (SCP): A 50:50 JV with Chevron Phillips Chemicals. SCP was SIIG’s
first project and started operation in 2000. The plant produces motor gasoline (789ktpa),
benzene (835ktpa) and cyclohexane (290ktpa).
Jubail Chevron Phillips (JCP): Another 50:50 JV with Chevron Phillips, JCP started commercial
operations in July 2009. The plant is integrated into benzene from SCP and produces styrene
(550ktpa) along with propylene (150ktpa).
Saudi Polymers Company (SPC): SIIG owns a 32.5% stake in SPC via its 50% stake in
Petrochem. SPC is owned by a JV between Petrochem and Chevron Phillips. The SPC project
is based around a 1.1mtpa ethylene cracker and is integrated into styrene from the JCP project,
which will be used to produce polystyrene (200ktpa). Its other major products include HDPE
(550ktpa), LDPE (550ktpa) and PP (400ktpa).
Investment thesis
SIIG is a value-unlocking story. It comprises two parts – a 50% stake in the listed National
Petrochemical Company (PETROCH AB, Hold, TP SAR21) and ‘legacy’ assets – Saudi
Chevron Phillips (SCP) and Jubail Chevron Phillips (JCP). The value of SIIG’s 50% stake in
Petrochem now accounts for 62% of SIIG’s market cap, putting its debt-free SCP/JCP
businesses on 9.5x annualised 2016 ytd earnings – a discount to the sector median multiple for
similar businesses at 12-14x. We think most of this valuation discount can be attributed to a
holding company discount for SIIG’s stake in Petrochem – as there are currently limited options
for SIIG to monetise its stake. However, once Petrochem starts paying a dividend, which we
expect in 2017e, this valuation discount should close.
Financials
SIIG declared a dividend of SAR0.5 per share for 2016. The company had cut its div from SAR1
to 0 in 2015, citing tough environment. They also recently decided to impair their downstream
Nylon project (PCC), which has been losing money since startup in 2015 at cSAR150m a year
and has been a drag on company profitability. They're impairing asset value from SAR 1.5bn to
190m, and taking it to equity through retained earnings. This should cut future depreciation
expenses by cSAR65m, so should help the P&L from that project going forward.
SIIG reported Q4 net profit of SAR19m, down from SAR163m in the previous quarter. A decline
in profits was expected due to a complete planned shutdown at Petrochem during the quarter
(SIIG’s portion of Petrochem reported SAR64m loss vs SAR96m profit in Q3 2016). PCC too
reported higher losses SAR56m vs SAR42m previously. However SIIG’s legacy assets
SCP/JCP contributed higher profits SAR154vs SAR116m in Q3 2016.
69

EQUITIES ● SAUDI ARABIA
February 2017
Valuation
We use a sum-of-the-parts methodology to value SIIG due to the large Petrochem stake. We
use a PE multiple of 14.0x, in line with the average PE for our MENA chemicals universe, to
value the ex- Petrochem businesses. To this we add the value of SIIG’s 50% stake in
Petrochem, by using our SAR21 target price for Petrochem. This yields a sum-of-the-parts
valuation for SIIG of SAR22 per share. Our TP implies upside of 11.1% and we rate the stock
Buy. We have a Buy rating and not Hold as we see potential catalysts from better Petrochem
operations and its legacy SCP/JCP assets when styrene recovers.
Risks
Downside risks
70
1.
Current high margins are being driven partly by high operating rates at SPC in our view.
Unplanned shutdowns at Saudi Polymers would have a negative impact.
2.
Lower than expected styrene/gasoline margins.
3.
Lower than expected dividends from National Petrochem.

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Industrial Investme
Financial statements
Year to
Buy
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
7,304
2,572
-822
1,750
-152
1,922
1,922
-162
727
727
5,510
1,944
-802
1,142
-183
1,346
1,346
-137
602
602
6,783
2,311
-847
1,464
-89
1,892
1,892
-109
1,032
1,032
7,413
2,512
-857
1,655
-65
2,214
2,214
-128
1,230
1,230
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
2,558
-211
-29
-450
-2,022
2,326
2,683
-235
-47
-338
-2,299
2,438
1,962
-238
16
-450
-1,528
1,714
2,250
-241
66
-450
-1,866
1,999
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
0
20,277
5,392
3,146
26,534
1,072
12,925
9,779
7,089
21,451
0
19,898
5,608
4,100
26,371
1,381
11,580
7,480
7,353
20,024
0
19,542
6,013
4,250
26,420
1,477
10,202
5,952
7,935
19,828
0
19,233
6,637
4,738
26,735
1,533
8,824
4,086
8,715
19,598
Year to
12/2015a
12/2016e
12/2017e
12/2018e
3.2
9.0
1.1
12.3
1.3
17.2
0.0
3.9
11.1
1.1
14.8
1.2
17.3
3.8
3.1
9.0
1.0
8.6
1.1
11.5
5.1
2.7
7.9
1.0
7.2
1.0
12.7
5.1
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2016e
27.50
22.50
22.50
17.50
17.50
12.50
12.50
12/2018e
Y-o-y % change
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
-7.1
10.9
17.2
0.0
-22.0
-24.6
-24.4
-34.7
-30.0
-17.2
23.1
18.8
28.2
40.5
71.4
9.3
8.7
13.0
17.1
19.2
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.3
7.3
10.5
7.2
35.2
24.0
16.9
78.3
3.8
26.2
0.3
4.9
8.3
5.2
35.3
20.7
10.6
56.0
3.8
35.9
0.3
6.9
13.5
7.1
34.1
21.6
25.9
40.5
2.6
33.0
0.4
7.9
14.8
8.1
33.9
22.3
38.7
25.0
1.6
55.1
1.62
1.62
0.00
15.75
1.34
1.34
0.75
16.34
2.29
2.29
1.00
17.63
2.73
2.73
1.00
19.37
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
7.50
2016
Saudi Industrial Investme
12/2017e
80%
Chemicals
Saudi Arabia
Sriharsha Pappu
971 4 4236924
27.50
Ratio, growth and per share analysis
12/2015a
Free float
Sector
Country
Analyst
Contact
Price relative
7.50
2015
Year to
19.80
22.00
2250.SE
SIIG AB
2,376
71

EQUITIES ● SAUDI ARABIA
February 2017
SIPCHEM
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SIPCHEM AB, Buy, TP SAR21
Company description
Sipchem was established in 1999 and went public in 2006. It has evolved in a fairly structured
way, starting with the basic chemicals projects (methanol, BDO), then using those basic
chemical streams to develop downstream integrated projects (acetic acid, VAM). The next
phase of development is a planned polyvinyl acetate (PVA) and ethylene-vinyl acetate (EVA)
facility that will be integrated into VAM from the second phase. Sipchem is best thought of as an
integrated petrochemical company with three phases, of which phases I and II are fully
operational, while the phase III EVA/LDPE project has not yet started commercial operations.
Phase I consists of a methanol (1,200ktpa) plant and a butanediol (75ktpa) plant which is
integrated into the methanol capacity.
Phase II consists of an integrated acetic acid (460ktpa), VAM (330ktpa) and CO (345ktpa)
facility, with the acetic acid plant integrated.
Phase III includes a100ktpa ethyl acetate (EA)/butyl acetate (BA) plant (commercial operations
started in September 2013), a 200 ktpa ethylene vinyl acetate (EVA)/LDPE project (commercial
operations started in Q2 2015) and a 63ktpa Polybutylene Terephthalate (PBT) plant (started
commercial operations in Q2 2015).
Investment thesis
We continue to like Sipchem due to our outlook on methanol. At its core, Sipchem remains a
play on methanol prices. Methanol is the company’s most profitable product and methanol
prices provide the basis of the pricing for most of its downstream products. Lower methanol
prices in 2016 impacted company profitability. However post the rally in oil prices after the
OPEC deal, methanol prices too have rallied, ending 2016 at USD360/ton, up c60% from their
lows at the start of the year. We expect to see the current methanol pricing environment persist,
aided by a higher oil price and Chinese coal prices. Strong methanol price bodes well for
Sipchem and therefore we remain positive on the company.
Financials
Sipchem Q4 2016 earnings were SAR52.3m vs a loss of SAR59m in Q3 2016. Sales were
cSAR910m, up 33% q-o-q mainly due to higher methanol price and lower shutdowns. Methanol
prices averaged USD288/t in Q4 2016, up 27% q-o-q. Current prices are close to USD350/t up
22% from Q4 2016 average. There were also no shutdowns in Q4 2016 as compared to Q3
2016 (SAR17m impact).
Valuation
We use a DCF methodology to value Sipchem. Our cost of equity for Sipchem is 9.0%,
comprising a risk-free rate of 2.5%, a market risk premium of 6% and a beta of 1.09. We use a
5% cost of debt assumption and a 30% debt weighting, which yields a WACC estimate of 7.8%.
This yields a price target of SAR21. Our TP implies upside of 7.7% and we rate the stock Buy
and not Hold as the company's earnings are highly correlated to methanol prices as it is the
72

EQUITIES ● SAUDI ARABIA
February 2017
most profitable part of the business. Methanol prices are currently at USD355/t up c50% vs
2016 average. We are constructive regarding methanol prices (see GEM Chems - Commodity
chemicals outlook, Jan 2017 for details). Also the company has lower capex needs going
forward, which should contribute to higher cash generation.
Risks
Downside risks
1.
A continued recurrence of one-off charges may result in lower earnings for the company.
2.
Lower than expected contribution from EVA/LDPE plant due to operational issues.
3.
Sipchem’s plants have a high degree of integration; although this helps the company move
down the value chain, it also implies that any operational issues at its upstream plants
could also impact its downstream units and is a key downside risk.
73

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi International Petro
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
3,514
1,277
-687
590
-231
369
369
-30
287
287
3,254
1,035
-620
415
-253
201
201
-58
116
116
5,169
2,123
-754
1,369
-185
1,224
1,224
-61
872
872
5,278
2,051
-776
1,275
-158
1,156
1,156
-58
824
824
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
1,205
-978
-978
-458
641
-34
1,151
-513
-513
-110
-239
327
1,830
-528
-528
-367
-554
1,056
2,130
-544
-544
-367
-878
1,370
161
13,323
3,561
2,125
17,045
1,087
8,087
5,962
5,812
13,833
161
13,216
2,354
1,019
15,730
1,102
6,742
5,723
5,819
13,610
161
12,990
2,530
559
15,681
1,445
5,728
5,169
6,324
13,677
161
12,758
2,350
352
15,269
1,551
4,643
4,291
6,781
13,367
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Buy
Year to
12/2015a
12/2016e
12/2017e
12/2018e
4.3
11.7
1.1
24.9
1.2
-0.4
3.1
4.5
14.3
1.1
61.5
1.2
3.6
1.5
2.8
6.8
1.0
8.2
1.1
11.5
5.1
2.6
6.6
1.0
8.7
1.1
14.8
5.1
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
19.50
21.00
2310.SE
SIPCHEM AB
1,907
37.00
37.00
32.00
32.00
27.00
27.00
22.00
22.00
17.00
17.00
12.00
12.00
12/2016e
12/2017e
12/2018e
Y-o-y % change
-13.6
-26.8
-50.0
-60.8
-52.6
-7.4
-19.0
-29.7
-45.4
-59.5
58.9
105.1
230.1
508.2
649.5
2.1
-3.4
-6.9
-5.5
-5.5
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.3
4.0
4.9
2.9
36.3
16.8
5.5
77.4
4.7
20.2
0.2
2.1
2.0
1.9
31.8
12.7
4.1
74.1
5.5
20.1
0.4
9.5
14.4
8.5
41.1
26.5
11.5
62.0
2.4
35.4
0.4
9.0
12.6
8.1
38.9
24.2
13.0
48.2
2.1
49.6
0.78
0.78
0.60
15.85
0.32
0.32
0.30
15.87
2.38
2.38
1.00
17.25
2.25
2.25
1.00
18.49
74
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
7.00
2016
Saudi International Petro
Ratio, growth and per share analysis
12/2015a
66%
Chemicals
Saudi Arabia
Sriharsha Pappu
971 4 4236924
Price relative
7.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Kayan
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
KAYAN AB, Reduce, TP SAR6.5
Company description
The Saudi Kayan Petrochemical Company was set up in 2005 with PMD, a private Saudi
company, as the original project sponsor. SABIC replaced PMD in 2006 and the company held
an IPO in May 2007. SABIC is the majority shareholder of the company with a 35% stake.
Kayan is the largest project built by SABIC. The base complex is a world scale cracker with a
nameplate ethylene capacity of 1.3mt, integrated along the olefins and benzene chains. Its main
products include MEG (530ktpa), HDPE (400ktpa), LDPE (350ktpa), PP (350ktpa),
Polycarbonate (260 ktpa). Kayan’s feedstock slate consists of Ethane (35%) and Butane (65%).
The company announced in July 2010, that the total cost of the integrated complex had
exceeded the initial estimates of SAR37.5bn by SAR9bn.
Investment thesis
Saudi Kayan’s share price has increased more than 63% since Q4 2016, outperforming the
broader market by 40%. This improvement is driven by better earnings with Kayan posting an
annual profit in 2016 - for the first time since starting operations. The strong results have been
driven by: 1) improving polycarbonate market where Kayan has 260 ktpa capacity and
2) benefits from 130 ktpa extra ethane allocation – which have cut Kayan’s feedstock cost by
more than SAR150m per year on our estimates. However, we believe both of these drivers have
already been extensively discussed in the past, are well known and are now in the price.
However Kayan has the heaviest feedstock slate of all of the new Saudi crackers and its raw
material cost is linked to oil. The company is enjoying higher margins due to the depressed oil
prices; however the HSBC oil team expects the crude price to increase to USD60/bbl in 2017
and USD75/bbl in 2018, significantly above spot levels, which will increase Kayan’s feedstock
cost and hurt its margins going forward. We therefore have a Reduce rating on the stock.
Financials
Saudi Kayan Q4 net income decreased 34% q-o-q to SAR103.7m. Operating profit was down
only 6% sequentially so most of the decline in net income was due to higher financial charges.
Valuation
We use a DCF methodology to value Kayan. Our cost of equity is 10.0% and includes a risk free
rate of 2.5%, a market risk premium of 6% and a beta of 1.25. We use a 6% cost of debt
assumption and a 60% debt weighting, which yields a WACC estimate of 7.5%. This yields a TP of
SAR6.5 which implies downside of 23.3% and we therefore have a Reduce rating on the company.
75

EQUITIES ● SAUDI ARABIA
February 2017
Risks
Upside risks
76
1.
If polycarbonate demand growth exceeds our expectations, resulting in higher margins than
anticipated, it may result in higher earnings.
2.
If the company is allocated extra ethane in the future, it could increase earnings.
3.
According to the notification in January 2016, Kayan buys ethane at old prices until Q2
2017. If the deadline in postponed, it could present an upside risk.
4.
Better than expected operational performance can improve earnings and is an upside risk
in our view.

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Kayan Petrochemical
Financial statements
Year to
Reduce
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
7,976
1,884
-2,477
-594
-574
-1,160
-1,160
-83
-1,243
-1,243
8,498
3,376
-2,377
999
-752
248
248
-70
178
178
10,615
4,274
-2,480
1,794
-758
1,038
1,038
-73
965
965
11,420
4,357
-2,542
1,815
-668
1,149
1,149
-69
1,081
1,081
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
2,750
-602
-602
0
-2,187
2,134
2,558
-903
-903
0
-1,655
1,653
2,617
-1,151
-1,151
0
-1,466
1,464
3,282
-1,179
-1,179
0
-2,103
2,101
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
0
36,048
6,025
1,720
42,073
2,411
26,984
25,264
12,806
37,942
0
34,573
5,343
1,221
39,916
2,229
24,830
23,609
12,984
36,465
0
33,244
5,342
163
38,585
2,458
22,305
22,143
13,949
35,964
0
31,881
4,737
-907
36,618
2,583
19,133
20,040
15,030
34,942
Year to
12/2015a
12/2016e
12/2017e
12/2018e
4.8
20.2
1.0
4.3
10.8
1.0
71.3
1.0
13.0
0.0
3.3
8.2
1.0
13.2
0.9
11.5
0.0
2.9
7.5
0.9
11.8
0.8
16.5
0.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2016e
12/2018e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
25%
Chemicals
Saudi Arabia
Prateek Bhatnagar
15.30
13.30
13.30
11.30
11.30
9.30
9.30
7.30
7.30
5.30
5.30
3.30
2016
Saudi Kayan Petrochemical
12/2017e
Free float
Sector
Country
Analyst
Contact
15.30
Ratio, growth and per share analysis
12/2015a
8.48
6.50
2350.SE
KAYAN AB
3,392
Price relative
3.30
2015
Year to
1.0
16.8
0.0
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
-31.5
-34.0
-215.2
-3669.2
6.5
79.2
24.9
26.6
79.5
317.8
441.4
7.6
2.0
1.2
10.7
11.9
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.2
-1.6
-9.3
-1.4
23.6
-7.4
3.3
197.3
13.4
10.9
0.2
1.9
1.4
1.8
39.7
11.8
4.5
181.8
7.0
10.8
0.3
4.6
7.2
4.3
40.3
16.9
5.6
158.7
5.2
11.8
0.3
4.8
7.5
4.5
38.2
15.9
6.5
133.3
4.6
16.4
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
-0.83
-0.83
0.00
8.54
0.12
0.12
0.00
8.66
0.64
0.64
0.00
9.30
0.72
0.72
0.00
10.02
77

EQUITIES ● SAUDI ARABIA
February 2017
Tasnee
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
NIC AB, Hold, TP SAR16
Company description
National Industrialization Company (Tasnee) is a diversified industrial conglomerate with
interests in several industrial projects apart from its petrochemical businesses. However, the
major petrochemical assets account for over 85% of the company’s revenues and are the key
drivers of the company’s profitability.
The petrochemicals segment is made up of investments in Cristal (66% stake, TiO2), Saudi
Polyolefins (75% stake, polypropylene plant), SEPC (45.3% stake, 1mtpa integrated ethylene
cracker), and SAMC (44.5%, integrated acrylics plant, under construction).
The manufacturing business consists of a number of small scale battery, packaging and
services businesses and accounts for c15% of Tasnee’s revenue.
Investment thesis
We remain constructive on the TiO2 market and see pricing as having troughed in early 2016
with some decent pricing momentum into 2017e. However the stock price, we believe, is
adequately reflecting the pricing momentum – having almost doubled from the lows seen in
early 2016. It is currently trading at 8.9x 2017e EV/EBITDA – in line with the sector average.
We have a Hold rating on the stock.
Financials
Tasnee reported net Q4 2016 income of SAR123.4m, broadly flat q-o-q, 33% higher than
consensus expectations. Q4 operating profit up increased 38% q-o-q but net income remained
flat because of increased zakat provisions. The company said that the general and
administrative expenses decreased sequentially. Q4 sales too remained broadly flat (+2%)
sequentially to SAR3.95bn thus the improvement in operating profit was margin-driven.
Valuation
We use a DCF methodology to value Tasnee. Our cost of equity is 10%, comprising a risk-free
rate of 2.5%, a market risk premium of 6.0% and a beta of 1.25. We use a 5% cost-of-debt
assumption and a 30% debt weighting. We use a 10% marginal tax rate for the forecast period
– the Cristal business is spread across various geographies and, thus, pays a higher tax rate
than the Saudi domestic businesses – which results in a WACC of 8.4%. This yields a target
price of SAR16. Our TP implies a downside of 3.1% and we have a Hold rating on the stock.
Risks
Upside risks: Better than expected realisation on the proposed TiO2 price increases is an
upside risk. Better than expected performance in Tasnee’s acrylics business
Downside risks: Tasnee has a large exposure to TiO2 markets and a weaker-than-expected
margin recovery is a downside risk. Tasnee is also highly levered with net debt to EBITDA of 4.7x
on our 2017e; a further increase in Saudi interbank rates would meaningfully impact earnings.
78

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: National Industrializatio
Financial statements
Year to
Key forecast drivers
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
15,090
1,317
-1,774
-456
-614
-1,329
-1,329
-317
-1,427
-1,427
15,246
3,331
-2,033
1,298
-780
830
830
-50
327
327
17,342
4,570
-1,877
2,693
-673
2,182
2,182
-131
1,164
1,164
18,792
5,075
-1,877
3,198
-636
2,723
2,723
-163
1,491
1,491
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
2,333
-2,174
-1,665
-671
2,978
30
1,841
-1,479
-1,479
-134
-228
50
3,062
-1,693
-1,693
-334
-1,034
1,208
3,803
-1,693
-1,693
-435
-1,675
1,949
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
3,015
26,405
13,013
3,748
45,119
4,592
26,352
22,604
8,045
34,094
3,015
25,851
13,355
3,794
44,907
3,915
26,170
22,376
8,239
34,512
3,015
25,667
13,085
2,544
44,453
4,029
23,886
21,342
9,069
35,194
3,015
25,484
13,199
1,935
44,383
4,118
21,602
19,667
10,125
35,645
Ratio, growth and per share analysis
Year to
Hold
12/2015a
12/2016e
12/2017e
12/2018e
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
-19.7
-70.3
-116.5
-159.1
-225.9
1.0
152.9
13.7
37.2
107.5
162.7
255.6
8.4
11.0
18.7
24.8
28.0
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.4
-1.6
-14.5
-1.9
8.7
-3.0
2.1
163.6
17.2
10.3
0.4
3.6
4.0
3.4
21.8
8.5
4.3
154.7
6.7
8.2
0.5
7.3
13.5
6.0
26.4
15.5
6.8
131.9
4.7
14.3
0.5
8.5
15.5
7.1
27.0
17.0
8.0
107.4
3.9
19.3
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
-2.13
-2.13
0.00
12.03
0.49
0.49
0.20
12.32
1.74
1.74
0.50
13.56
2.23
2.23
0.65
15.14
Y-o-y % change
Year to
12/2015a
12/2016e
12/2017e
12/2018e
1,092
1,186
1,122
618
897
1,031
1,031
532
1,044
1,105
1,105
709
1,192
1,179
1,179
886
Polypropylene (USD/t)
LDPE (USD/t)
HDPE (USD/t)
Acrylic Acid (USD/t)
Valuation data
Year to
12/2015a
12/2016e
12/2017e
12/2018e
2.7
30.8
1.2
2.7
12.3
1.2
33.7
1.3
0.3
1.2
2.4
9.0
1.2
9.5
1.2
6.1
3.0
2.2
8.1
1.2
7.4
1.1
9.1
3.9
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
1.4
0.2
0.0
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
16.52
16.00
2060.SE
NIC AB
2,947
Free float
Sector
Country
Analyst
Contact
80%
Chemicals
Saudi Arabia
Sriharsha Pappu
971 4 4236924
Price relative
30.40
30.40
25.40
25.40
20.40
20.40
15.40
15.40
10.40
10.40
5.40
2015
5.40
2016
National Industrializatio
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
79

EQUITIES ● SAUDI ARABIA
February 2017
Yanbu Petrochemical
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6924
Prateek Bhatnagar*, CFA
Analyst
HSBC Securities and Capital
Markets (India) Pvt. Limited
[email protected]
+91 80 4555 2757
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
YANSAB AB, Hold, TP SAR48
Company description
Yansab is essentially a single project company, with a world scale cracker with 1.3mt ethylene
capacity, and corresponding downstream units. Its main products include MEG (700ktpa), PP
(400ktpa), HDPE (400ktpa), and LLDPE (400ktpa). Its feedstock mix consists of ethane (35%)
and propane (65%).
Yansab was set up in 2005 and had its IPO in January 2006. The company started commercial
operations in Q1 2010. SABIC is the majority shareholder with a 51% stake.
Investment thesis
Yansab is a single-project company and is structurally growth constrained. The company is
highly cash-generative – with all available cash flow directed towards paying dividends to
majority shareholder SABIC (and, by association, minority shareholders). We see it as a strong
cash-generation story, but think earnings potential and cash generation under current oil prices
are largely reflected in the share price. We rate the stock Hold with a SAR48 target price.
Financials
Yansab reported Q4 2016 net income of SAR603m, broadly flat q-o-q and in line with
consensus estimates. Q4 2016 operating profit of SAR619m was down 6% q-o-q so there was
some tailwind from lower finance charges. Sales of SAR1849 were up 7% q-o-q. Yansab's
product prices had increased 4.2% q-o-q in Q4 2016 while spreads decreased 4% q-o-q.
Valuation
We use a DDM to value Yansab. We think this method is appropriate based on our view that
Yansab will pay out all of its earnings as dividends in the medium term, with the amount of
dividends paid driving the value of the stock. We use a dividend discount factor of 6.8%, derived
from the market implied discount rate for Saudi Arabian Fertilizer (SAFCO, 2020.SE, SAR72.53,
Hold, TP SAR60) as the companies have comparable structures and we believe that the longrun dividend payout of each company should be discounted at the same rate. This yields a fair
value target price of SAR48 per share.
Our TP implies downside of 19.3% and we rate the stock Hold and not Reduce because of the
healthy earnings outlook and strong cash generation potential . Yansab has high exposure to
MEG (35% of the capacity) and its prices are 40% higher currently vs 2016 average.
Risks
Upside risks: Better than expected product prices/spreads is a key upside risk to our rating and
product price. Higher than expected oil price environment can result in higher product prices.
Better than expected operational performance.
Downside risks: Yansab is a single project company and therefore highly sensitive to any
shutdowns. Any production problems would hurt Yansab’s earnings. If the Saudi feedstock
prices and utility prices are increased again, it can be a downside risk for our estimates.
80

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Yanbu Petrochemical
Financial statements
Year to
Hold
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
6,911
2,660
-1,120
1,540
-182
1,384
1,384
-176
1,207
1,207
6,999
3,665
-1,076
2,590
-133
2,527
2,527
-167
2,360
2,360
7,793
3,369
-1,159
2,210
105
2,366
2,366
-118
2,247
2,247
7,905
3,205
-1,176
2,029
187
2,266
2,266
-113
2,152
2,152
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
3,431
-794
-808
-1,404
-1,220
2,382
3,300
-205
-205
-1,406
-1,689
3,025
3,296
-310
-310
-1,406
-1,580
2,936
3,330
-420
-420
-1,688
-1,222
2,860
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
80
14,560
6,328
3,413
20,968
1,556
4,060
647
15,352
15,999
80
13,689
6,423
3,669
20,193
1,260
2,628
-1,041
16,305
15,264
80
12,841
7,033
3,816
19,954
1,612
1,195
-2,621
17,147
14,526
80
12,084
7,353
4,043
19,518
1,706
200
-3,843
17,612
13,769
Year to
12/2015a
12/2016e
12/2017e
12/2018e
4.9
12.8
2.1
27.7
2.2
7.1
3.4
4.6
8.8
2.1
14.2
2.1
9.0
4.2
4.0
9.2
2.1
14.9
2.0
8.8
4.2
3.7
9.2
2.2
15.5
1.9
8.5
5.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
59.48
48.00
2290.SE
YANSAB AB
8,922
79.00
79.00
69.00
69.00
59.00
59.00
49.00
49.00
39.00
39.00
29.00
29.00
Yanbu Petrochemical
Ratio, growth and per share analysis
12/2015a
12/2016e
12/2017e
12/2018e
Y-o-y % change
40%
Chemicals
Saudi Arabia
Sriharsha Pappu
971 4 4236924
Price relative
19.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
19.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
-27.3
-35.6
-45.8
-47.4
-51.3
1.3
37.8
68.1
82.6
95.4
11.4
-8.1
-14.6
-6.4
-4.8
1.4
-4.9
-8.2
-4.2
-4.2
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.4
8.0
7.8
6.3
38.5
22.3
14.6
4.2
0.2
530.0
0.4
15.5
14.9
12.1
52.4
37.0
27.7
-6.4
-0.3
0.5
14.1
13.4
10.7
43.2
28.4
0.6
13.6
12.4
10.0
40.5
25.7
-15.3
-0.8
-21.8
-1.2
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
2.15
2.15
2.00
27.29
4.19
4.19
2.50
28.99
4.00
4.00
2.50
30.48
3.83
3.83
3.00
31.31
81
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EQUITIES ● SAUDI ARABIA
February 2017
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82
EQUITIES ● SAUDI ARABIA
February 2017

Construction & Building
Materials
83

EQUITIES ● SAUDI ARABIA
February 2017
Construction & Building
Materials
 Saudi is in the process of adjusting to lower oil revenues and
construction has seen some of the largest cuts to spending
 Contractors have fared worst, while the cement names started to feel
the pain in 4Q2015; suppliers are yet to see much negative impact
 We rate Zamil and Yamama Buy but remain cautious on the
remaining stocks. We have a Hold on Yanbu and Reduce ratings on
SACCO, QACCO and Al Khodari
Nicholas Paton*
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6923
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East
[email protected]
+971 4423 6204
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
Is it time to invest in Saudi construction or building materials?
The Saudi construction market is made up of mostly private or foreign firms, so few of these
companies trade on the stock exchange. However, there are a few, most of which have large
contracts to the government or quasi-governmental organisations. Margins for these companies
have suffered over the past few years on the back of higher labour costs.
Outside construction companies, there are a large number of companies that supply building
materials that are publicly traded. In particular, 15 cement companies are listed on the Saudi
stock market. The government requires companies that receive a fuel allocation (which the
cement companies do) to list publicly. The cement companies benefit from low costs (with
EBITDA margins above 50%) and have seen many years of growing demand, although 2016
was the first year that demand dropped by our records (which go back to 2002).
All of the construction and building materials faced a difficult 2016 given a shrinking government
budget, higher costs, and late payments. We are aware that cyclical sectors tend to rally even
before the trough in earnings and, having been negative on the Saudi contractors and suppliers
since oil prices began falling in September 2014, we do not want to miss the inflection point. In
fact, the stocks have already rallied from their lows of 2016, making valuations looks much more
expensive given weak earnings. We believe the rally is going to prove difficult to support for a
few reasons:

84
Persistently low oil prices. The GCC is in the process of a delicate and complicated
rebalancing to bring its spending in line with its significantly-lower oil revenue line and this is
most pronounced in Saudi. We believe weak oil revenues will make it difficult for Saudi to
pay sums already due to construction companies, and also to generate new construction
awards. This is a particular problem for construction contractors for which the cash cycle
for contractors is front and back loaded. Without prepayments on new projects and final
handover payments for work already completed, the sector is likely to face major challenges
that should eventually trickle down to suppliers too.

EQUITIES ● SAUDI ARABIA
February 2017

Sectoral issues. The legal, bureaucratic and regulatory characteristics of the market are
such that contractors are currently structurally disadvantaged in the region. Put simply,
contractors in the region have an obligation to continue building, even when their customers
are not paying. Creating a more equitable system would avoid the violent swings in
contractor company earnings and valuations. Building materials companies are in a
comparatively better position.

Excess capacity. This is an issue for the cement players, which have built up a clinker
inventory of 6 months of sales. Capacity has expanded significantly over the past few years:
9m since 2008. This equates to a 19% increase in capacity. This doesn’t include another
1m tons that have been mothballed at Saudi Cement.

Valuations. From a multiples perspective the sector is currently expensive, with many
construction companies having negative earnings and cement companies with falling profits
(albeit still positive ones). It is worth noting that our estimates for the construction
companies assume a recovery in new orders that may yet prove overambitious.
Saudi cash construction spending
(USDbn)
Capital spending (USDbn)
Current spending (USDbn)
Brent Crude (USD/bbl)- RHS
Source: CEIC, Thomson Reuters Datastream
Complete
Execution
2020
0
2019
0
2018
20
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
50
2017
40
100
2016
60
150
2015
80
200
2014
250
Steep decline in spending expected
2013
100
2012
300
100
90
80
70
60
50
40
30
20
10
-
2011
120
2010
350
2009
Saudi government spending (USDbn)
Pre Execution
Source: MEED Projects
Saudi continues to face challenges in its construction industry
In 2014 the GCC exited a period of incredible revenue and spending growth that has led to a
tough hangover in the construction sector. We had anticipated that capital spending would bear
the brunt of the spending declines, which has indeed been the case, but had not anticipated the
cuts to current spending, including salaries and benefits for government employees. The latter
development is reflective of the scale of the problem for the GCC, which is most pronounced in
Saudi Arabia. In 2014 Saudi’s overall capital spending was USD100bn, with roughly USD58bn
being spent in the construction sector, according to MEED Projects estimates. With oil
revenues materially lower in Saudi, and current spending significantly more difficult to cut, it is
clear why construction has needed to bear the brunt of the spending cuts. New awards were
first to see the cuts, falling 23% in 2014, 1% in 2015 and 53% in 2016, while the expected cash
spending (according to MEED Project’s analysis) is only expected to fall in 2017 due to the lag
between order award and the cash payment being made. In reality, payments have already
fallen dramatically as Saudi has sought to conserve cash by whatever means possible. What
the data above shows is that even when payments restart, they will be at an underlying level
lower than we have been used to in the past few years.
85

EQUITIES ● SAUDI ARABIA
February 2017
A roadmap to recovery: it’s mostly about the oil price
Saudi is experiencing a reduction in revenues of around USD100bn with oil at USD50 versus oil
at USD75. To balance budgets, the majority of the GCC needs oil to rise above USD60 bbl,
while Saudi is likely somewhere closer to USD80 bbl. With weakness in current spending
carrying higher risk than capital spending, we believe Saudi will continue to see limited new
awards and cash conservation until oil recovers further.
Fiscal balance breakeven oil price (USD bbl)
120
100
80
60
40
20
Kuwait
Oman
2015
Qatar
2016e
Saudi Arabia
United Arab Emirates
2017e
Source: IMF
What would we need to see to become more positive on Saudi construction sector
Although payments for completed work appear to be trickling into the system now, it is a long way
short of providing the boost required to generate upside for the GCC contractors we have under
coverage. In the past 18 months Arabtec, Drake and Scull and Al Khodari have faced severe and
sustained revenue pressures. Critically we see 3 major issues that are currently unresolved:
86
1.
Cash. Customers need to settle the bills for work that has already been performed. The recent
announcement from Saudi that it paid SAR40bn of back payments is welcomed but more is
needed to drive a rebound in the sector. We estimate that up to SAR375bn or USD100bn, is
due in total, and significant inroads are needed for the sector to become attractive for contractor
companies. We note that contractors typically work on gross margins of around 10%, so a 10%
haircut on 2 years of sales will wipe out the gross profit for that period. At this point however,
most contractors would be happy at even this sub-optimal outcome.
2.
New orders. GCC new awards have declined for the past two years, and are now 45%
below their peak in 2014. In the normal course of business the pre-payments for such
awards offset other cash requirements and ease stress on the balance sheet. The current
cash conservation environment has put extra emphasis on these cash prepayments at a
time when new awards are particularly scarce. A convincing recovery in margin awards
should help spark a rebound in the sector.
3.
Sector reform. Contractors are typically asset-light. Their manpower is largely transient and
physical assets largely project-specific and often leased. The value of a contractor is in its
brand, reputation and certification to execute certain projects. Cash management for a
contractor is critical, because gross margins are typically low at 10-15% (in good times), and
working capital/sales is ordinarily between 20% and 50% of sales (or much higher in bad times
like those currently). Being unable to collect cash from customers is a problem. The GCC
market is different to others − while it is still necessary to pay suppliers and repay project
finance, there are inadequate structures to make customers pay. This is compounded by
performance bonds which force a contractor to continue to work even when customers do not

EQUITIES ● SAUDI ARABIA
February 2017
pay. Worse still, bureaucracy is opaque making it difficult to identify where cash payments are
being held up, who is responsible and what needs to be remedied.
For the cement players, we need to see a pickup in contract awards and housing. There is little
correlation between Saudi budgets and cement demand, and we believe that cement demand
lags construction awards.
Local volume sales in Saudi (millions of tons)
70
25%
20%
15%
10%
5%
0%
-5%
-10%
-15%
60
50
40
30
20
10
0
2019e
2018e
2017e
2016e
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
Volume
Growth
Source: Yamama, HSBC estimates
Prices are falling because of excess supply and an inventory build-up. As we mentioned above,
clinker inventories equal to around 6 months of sales. With the higher capacity, coming on line,
we do not expect this pricing pressure to fall.
Clinker inventory and prices
30.0
260
25.0
250
240
20.0
230
15.0
220
10.0
210
5.0
200
0.0
190
3Q2016
2Q2016
1Q2016
4Q2015
3Q2015
2Q2015
1Q2015
4Q2014
3Q2014
2Q2014
1Q2014
4Q2013
3Q2013
2Q2013
1Q2013
4Q2012
3Q2012
2Q2012
1Q2012
4Q2011
3Q2011
2Q2011
1Q2011
Clinker Inventory (tons, m)
Prices (SAR/ton, RHS)
Source: Company data, Yamama, HSBC calculations
87
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EQUITIES ● SAUDI ARABIA
February 2017
Abdullah A.M Al-Khodari
Nicholas Paton*, CFA
Senior Research Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6923
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ALKHODAR AB, Reduce, TP SAR 10.5
Company description
Abdullah A. M. Al-Khodari Sons Company was established in 1966 and publicly listed in
September 2010. Its businesses include the construction of roads and buildings, and
environmental services such as waste management and city cleaning. Al-Khodari’s operations are
limited to Saudi Arabia and it derives more than 95% of its revenues from the government sector.
Investment thesis
Backlog decline should continue in 2017 due to low level of awards
Al Khodari’s qoq backlog growth has been negative for eight quarters now, and in absolute
terms has declined 43% from its recent high of SAR5,027m in 1Q15. New awards have been
weak with just SAR214m during 2016, and down 86% from the SAR1,512m booked in 2015.
We expect backlog to remain at slightly lower levels in 2017 and 2018 compared to 2016, but
that is on the back of the assumption that it manages to win new awards of approximately
SAR700m annually to make up for the revenues realised each year.
Business mix has shifted towards private company work
The company has moved from government projects to diversify into private sector and housing
projects, focusing on executing these and getting paid on time in return. Even so, a few of these
projects could still be impacted by the general spending slowdown. The company is also looking
to execute relatively smaller and fast-track projects (like the SAR100mn Maaden project which
will still have the same revenues compared to a bigger and longer time period projects).
Segmental Revenue evolution (SARbn)
Segmental backlog evolution (SARbn)
2.0
5.0
4.0
1.5
3.0
1.0
2.0
0.5
1.0
0.0
2012 2013 2014
Water & Power
Environmental
Industrial & infra
Source: Company data, HSBC estimates
88
2015 2016 2017E 2018E
O&M Services
Roads, Rails & Bridges
Buildings
0.0
2012 2013 2014
Water & Power
Environmental
Industrial & infra
Source: Company data, HSBC estimates
2015 2016 2017E 2018E
O&M Services
Roads, Rails & Bridges
Buildings

EQUITIES ● SAUDI ARABIA
February 2017
Reform is a key milestone to generate value in the sector
Fawwaz Al Khodari, the CEO, is part of the national contractor’s committee that highlights to the
government the issues impacting the contractors. In a recent interview, Fahad al-Hammadi,
chief of the National Contractors’ Committee said the Saudi government is expected to pay up
to 80% of the total amount due to contractors during the remaining few weeks of this year by
disbursing another SAR100bn besides the SAR40bn already paid by the government (source:
The National, 26 Nov 2016). We think reforms in the sector are necessary going forward to
make the payment process quicker and free of bureaucratic hurdles.
Financials
4Q results were poor but better than our estimates. Revenues of SAR201mn were 23% above
our SAR163mn estimate. Gross profit was SAR-6.8mn, better than our SAR-24.4mn estimate,
EBIT SAR-19.9mn versus our SAR-33.1mn estimate and the company made a loss at the net
income level of SAR-32.1 slightly better than our SAR-39.2mn estimate. The company won new
awards worth SAR65.5mn during 4Q compared to our SAR60mn estimate and ended with a
backlog of SAR2,853m, down 27% yoy. The company attributed the loss to lower revenue
growth due to slow progress on the ongoing projects, a decline in new project awards and an
extended slowdown in the construction sector which in turn impacted the Gross profit. The
numbers were negatively affected impacted by an increase in financial charges, a decrease in
other income and an increase in zakat expenses. This was counteracted by lower direct costs
mainly due to a reduction in manpower and depreciation costs and a decrease in SG&A costs
(mainly due to the savings in manpower costs and resource optimization).
Valuation
We value Al-Khodari using a DCF methodology. We have assumed a cost of debt of 6.8%. We
use a risk-free rate of 2.5%, an equity risk premium of 7.0%, an inflation differential of 2.0% and
a beta of 1.2 giving us a 12.9% cost of equity. Using a long-term debt-to-equity ratio of 70:30
we arrive at a WACC of 8.6%. We assume a terminal growth rate of 2.5%. We have a Reduce
rating and our DCF based target price is SAR10.5 which implies downside of 21.9%. Our
Reduce rating reflects the uncertainty facing GCC contractors, which makes equity value very
volatile (the NPV of cash flows is close to the level of debt) and the lack of a solution to cash
conservation issues, new awards and reform in the market.
Key upside risks
 Construction and project awards remain lumpy by nature; therefore in the event Al-Khodari
wins several high margin contracts in the near future, it should report better earnings than
we expect, representing an upside risk.

We expect working capital to remain high until the end of next year. In the event the
company starts collecting its receivables faster, this would generate large cash flows, which
represents upside risk to our thesis.

A recovery in the price of crude oil will help stimulate the spending activities of the
government which accounts for around 80% of the construction market in the country, and
thus could positively impact the new projects awards to the company as well
89

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Abdullah A. M. Al-Khodari
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Reduce
1,570
194
-160
35
-46
37
37
-3
34
34
992
15
-135
-119
-48
-124
-124
-2
-126
-126
854
138
-91
47
-41
31
31
-1
31
31
971
136
-81
55
-35
50
50
-1
48
48
166
-103
41
-27
-200
16
386
-41
-41
-27
-328
302
367
-51
-51
0
-316
290
157
-58
-58
0
-99
70
0
443
2,783
93
3,249
1,165
1,105
1,012
890
1,968
0
350
2,560
420
2,933
1,002
1,105
684
737
1,488
0
310
2,452
736
2,785
823
1,105
368
767
1,203
0
288
2,565
835
2,876
865
1,105
269
816
1,152
Year to
12/2015a
12/2016e
12/2017e
12/2018e
1.1
8.9
0.9
21.3
0.8
2.1
3.7
1.4
91.8
0.9
1.3
7.9
0.9
24.5
1.0
39.9
0.0
1.0
7.3
0.9
15.5
0.9
9.6
0.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
13.45
10.50
1330.SE
ALKHODAR AB
200
12/2016e
33.60
28.60
28.60
23.60
23.60
18.60
18.60
13.60
13.60
8.60
8.60
12/2018e
Y-o-y % change
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
-9.6
-7.1
-45.8
-64.6
-66.9
-36.8
-92.1
-443.2
-437.4
-458.6
-14.0
798.6
13.7
-1.5
17.5
57.6
57.6
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.8
1.5
3.8
2.4
12.4
2.2
4.3
113.7
5.2
16.4
0.6
-7.0
-15.5
-2.5
1.6
-12.0
0.3
92.8
44.5
56.4
0.6
3.4
4.1
2.5
16.2
5.5
3.3
48.0
2.7
99.7
0.8
4.6
6.1
2.9
14.0
5.7
3.9
33.0
2.0
58.5
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
0.63
0.63
0.50
16.74
-2.26
-2.26
0.00
13.21
0.55
0.55
0.00
13.76
0.87
0.87
0.00
14.62
90
3.60
2016
Abdullah A. M. Al-Khodari
12/2017e
40%
Construction & Engineering
Saudi Arabia
Nicholas Paton, CFA
+971 4 423 6923
33.60
Ratio, growth and per share analysis
12/2015a
Free float
Sector
Country
Analyst
Contact
Price relative
3.60
2015
Year to
1.0
41.5
0.0
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Qassim Cement
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4423 6204
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
QACCO AB, Reduce, TP SAR46
Company description
Located in the central region, Qassim Cement is among the mid-sized cement producers in the
Kingdom, with annual clinker production capacity of 3.4mtpa. Qassim’s premium location,
situated north of Riyadh, allows it to distribute its product not only into the central region, but
also to Hail in the North and Madina in the western province.
Investment thesis
The main reason for our Reduce rating on Qassim is our belief that the downside risks to our
estimates are high. We have already lowered our 2017e and 2018e revenue estimates as we
are looking for slightly worse overall market volumes. At the same time if the company faces
lower margins or weaker prices, then there are risks to earnings and dividends, and shares
would likely suffer.
Financials
Qassim cement reported earnings for 4Q bang in line with our expectations at SAR89m. This is
down 37% yoy but up 26% from the seasonally weak 3Q. Revenues were worse than expected
at SAR185m (we had SAR192m), but gross profit of SAR96m was ahead of our SAR94m
estimate due to higher gross margin at 52% (we were looking for 49%). However, operating
profit of SAR86.5m was a bit worse than our SAR88.1m forecast due to SG&A coming in higher.
The company said sales volumes and prices fell due to lower demand for cement. Also, it stated
that COGS rose on higher power and fuel prices, although it appears the increase wasn't as
high as we expected. Overall, the significant year-over-year decline was expected and there are
few surprises in the numbers.
Valuation
We use an EV/EBITDA multiple of 9.5x (unchanged) on 2018e EBITDA and discount that back
by one year using WACC. This reaches an equity value of SAR46 per share.
We use a risk free rate of 2.5%, an inflation differential of 4%, an ERP of 6% and a beta of 0.85.
We assume a cost of debt of 4% and a debt:equity ratio of 10:90 (all unchanged). This results in
a WACC of 10.8%. This is the same as we use in our Saudi property coverage as well. We then
subtract net debt and minorities (very limited for any company) to reach an equity value.
Our target price of SAR46 implies 23.7% downside and we maintain our Reduce rating on the stock.
Risks
Upside risks include higher mid-term demand than we expect, higher prices, or lower fuel
chargebacks by the government for exports.
91

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Qassim Cement Company
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Reduce
1,024
678
-76
601
0
627
627
-41
586
586
859
491
-72
420
0
445
445
-29
415
415
786
402
-70
332
0
342
342
-22
320
320
744
360
-67
293
0
303
303
-20
283
283
656
-41
45
-683
35
548
497
-43
-43
-495
48
400
418
-39
-39
-297
-78
346
354
-37
-37
-271
-44
287
0
963
1,150
790
2,113
135
0
-790
1,884
1,188
0
934
1,100
742
2,034
136
0
-742
1,804
1,156
0
904
1,153
820
2,057
136
0
-820
1,826
1,101
0
874
1,195
864
2,068
136
0
-864
1,838
1,068
Year to
12/2015a
12/2016e
12/2017e
12/2018e
4.5
6.8
3.9
9.2
2.9
10.1
12.4
5.4
9.5
4.0
13.1
3.0
7.4
9.1
5.9
11.5
4.2
17.0
3.0
6.4
5.5
6.1
12.7
4.3
19.2
3.0
5.3
5.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2016e
102.00
92.00
92.00
82.00
82.00
72.00
72.00
62.00
62.00
52.00
52.00
12/2018e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
92
42.00
2016
Qassim Cement Company
12/2017e
Source: HSBC
Note: Priced at close of 02 Feb 2017
3.9
2.8
4.5
4.8
4.1
-16.1
-27.5
-30.2
-29.2
-29.2
-8.5
-18.3
-20.8
-23.0
-23.0
-5.4
-10.5
-12.0
-11.6
-11.6
0.8
46.4
30.4
27.3
66.2
58.7
0.7
33.4
22.5
20.0
57.2
48.8
0.7
27.5
17.6
15.6
51.1
42.3
0.7
25.2
15.4
13.7
48.4
39.3
-41.9
-1.2
-41.1
-1.5
-44.9
-2.0
-47.0
-2.4
6.5
6.5
7.5
20.9
4.6
4.6
5.5
20.0
3.6
3.6
3.3
20.3
3.1
3.1
3.0
20.4
75%
Construction Materials
Saudi Arabia
Patrick Gaffney, CFA
+971 4423 6204
102.00
Ratio, growth and per share analysis
12/2015a
Free float
Sector
Country
Analyst
Contact
Price relative
42.00
2015
Year to
60.25
46.00
3040.SE
QACCO AB
1,446
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Cement
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4423 6204
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SACCO, Reduce, TP SAR45
Company description
Located in the eastern region, Saudi Cement (SCC) was established in 1955. SCC operates
two cement plants, in Hofuf and Ain Dar, which are 35km apart and are both about 120km away
from King Abdulaziz port in Dammam, in which SCC owns and operates an export terminal. The
terminal enables it to load cement and clinker on to the ships at rates of 800 tons/hr and 700
tons/hr, respectively. SCC transports its cement and clinker to the terminal by railway wagons.
SCC is currently the largest cement producer in the Kingdom, with capacity of at least 10mtpa.
SCC’s cement is of a specialized nature that is well suited to being used as a finishing material
as well as for normal uses. This uniqueness means that it is sought after from across the region.
Investment thesis
We are Reduce on Saudi Cement as we believe that the downside risks to our volumes and
pricing are high. We specifically believe that there is more room for downside to our EBITDA
margins, given the surprising strength in 2016. This will result in a fall in earnings and eventually
dividends which will make the stock less attractive for the investor.
Financials
Saudi Cement reported 4Q earnings at SAR187m which were below our estimate of SAR198m,
driven mostly by lower sales and non-operational expenses. Sales of SAR397m, 6% below our
estimate and down 18% yoy. Gross profit of SAR221m was in line, though, meaning that gross
margin remained high at 55.7%. Operating profit came in at SAR195m, just below our
SAR198m forecast. The company said that the decline was due to lower sales and higher fuel
prices, which was expected. Overall, these results were a bit worse than we thought despite a
still high gross margin.
Valuation
We use a one-year forward EV/EBITDA multiple of 9.5x (unchanged) on 2018e EBITDA and
discount that back by one-year using WACC. This reaches an equity value of SAR45 per share.
We use a risk free rate of 2.5%, an inflation differential of 4%, an ERP of 6% and a beta of 0.85.
We assume a cost of debt of 4% and a debt:equity ratio of 10:90 (all unchanged). This results in
a WACC of 10.8%. This is the same as we use in our Saudi property coverage as well. We then
subtract net debt and minorities (very limited for any company) to reach an equity value.
Our target price of SAR45 implies 28.0% downside and we maintain our Reduce rating on the stock.
Risks
Upside risks include higher mid-term demand than we expect, higher prices, or lower fuel
chargebacks by the government for exports. Additionally, SACCO’s margins have held up much
better than for any other company. If it can sustain this, earnings will be significantly better than
we expected.
93

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Cement Company
Financial statements
Year to
Reduce
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
1,932
1,183
-219
964
-12
968
968
-24
944
944
1,803
1,150
-214
936
-13
937
937
-23
913
913
1,678
959
-208
751
-11
749
749
-19
730
730
1,561
833
-211
622
-10
621
621
-16
606
606
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
1,168
-110
-105
-862
-200
944
1,046
-90
-82
-849
-116
931
993
-84
-82
-694
-217
900
916
-78
-76
-575
-265
828
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
0
3,015
1,416
383
4,514
274
720
337
3,256
3,774
0
2,886
1,435
454
4,402
151
675
221
3,269
3,717
0
2,763
1,531
596
4,372
159
600
4
3,306
3,538
0
2,629
1,624
786
4,329
161
525
-261
3,336
3,306
Year to
12/2015a
12/2016e
12/2017e
12/2018e
5.1
8.3
2.6
10.1
2.9
10.0
8.8
5.4
8.4
2.6
10.5
2.9
9.8
9.2
5.7
9.9
2.7
13.1
2.9
9.5
7.3
5.9
11.1
2.8
15.8
2.9
8.7
6.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2016e
110.00
100.00
100.00
90.00
90.00
80.00
80.00
70.00
70.00
60.00
60.00
50.00
50.00
12/2018e
Y-o-y % change
-4.6
-11.0
-14.2
-12.9
-12.2
-6.7
-2.8
-2.9
-3.3
-3.3
-6.9
-16.6
-19.8
-20.0
-20.0
-7.0
-13.1
-17.2
-17.1
-17.1
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.5
24.4
29.2
21.2
61.2
49.9
98.1
10.4
0.3
346.6
0.5
24.4
28.0
20.8
63.8
51.9
90.7
6.8
0.2
473.3
0.5
20.2
22.2
16.9
57.1
44.7
86.5
0.1
0.0
-
0.5
17.7
18.2
14.2
53.3
39.8
86.0
-7.8
-0.3
-
6.2
6.2
5.5
21.3
6.0
6.0
5.8
21.4
4.8
4.8
4.5
21.6
4.0
4.0
3.8
21.8
94
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
40.00
2016
Saudi Cement Company
12/2017e
67%
Construction Materials
Saudi Arabia
Patrick Gaffney, CFA
+971 4423 6204
110.00
Ratio, growth and per share analysis
12/2015a
Free float
Sector
Country
Analyst
Contact
Price relative
40.00
2015
Year to
62.53
45.00
3030.SE
SACCO AB
2,551
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Steel Pipes
SSP AB, Not rated
Company description
Founded in 1980, Saud Steel Pipes Company was the first manufacturer for steel pipes in the
Kingdom and still the leading Saudi companies in welded steel pipes. The current annual
production of the company is 240,000 metric tons of steel pipes with sizes ranging from (1/2 - 20)
inches, produced by 4 production lines. The customer list of the company includes oil and gas
companies: such as Aramco (Saudi Arabia), ADNOC (UAE), PDO (Oman), KOC (Kuwait) and
Qatar Petroleum. The company has a broad base of clients in the construction sector for purposes
such as fence manufacturing, scaffolding, fire-fighting systems, lighting poles and traffic lights.
Financials
SPP reported a net loss of SAR65.6m in 4Q2016 compared to a SAR1.3m net loss in 4Q2015. The
higher loss was due to conversion to IFRS accounting standards. This necessitated a number of
revaluations and revisions. Investments in associated companies fell SAR35m due to revaluation
along with a loss of SAR7.7m in 4Q. Out of service assets were excluded and written-down in the
quarter, added an SAR 6.6m loss. Depreciation expense grew by SAR 3.5m, while provision for
projects increased SAR 3m. On a quarter-over-quarter basis, net profit fell from SAR5.8m; this was
mainly due to the IFRS conversion mentioned above. For the full year, the net loss was SAR46m,
with EBIT down 90% to SAR 4.3m and revenues fell 26.4% to SAR627m.
Recent News
22 February 2016: The company announced that it had agreed to buy a 30 percent stake in its
joint venture Titanium & Steel Manufacturing (TSM Arabia) from its South Korean partner TSM
Tech Co.
9 June 2016: SSP announced the appointment of Khalid AlRabea as chairman of the board.
21 December 2016: It announced signing a contract with ARAMCO for the supply of pipes built
into the lining of oil and gas wells with a maximum value of SAR 106m.
95

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Steel Pipes Co.
Financial statements
Year to
Valuation data
12/2013a
12/2014a
12/2015a
12/2016a
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
Taxation
Net profit
Cash flow summary (SARm)
839
107
24
83
-2
79
0
79
858
78
32
45
-5
23
0
23
852
81
40
41
-7
30
0
30
627
49
45
4
-10
-46
0
-46
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
46
-20
-222
-77
252
26
103
-20
-81
0
-53
83
159
-14
-58
-51
-49
145
76
-10
-54
0
-11
66
18
664
519
37
1,344
96
415
378
785
1,307
16
715
542
6
1,399
182
363
357
803
1,393
13
610
408
6
1,282
144
314
308
777
1,276
9
640
373
17
1,228
145
309
292
727
1,211
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Ratio, growth and per share analysis
Year to
Not rated
12/2013a
12/2014a
12/2015a
12/2016a
Year to
15.6
33.3
44.4
48.0
2.2
-27.5
-45.4
-70.7
-0.7
3.9
-9.7
28.1
-26.4
-39.6
-89.6
-253.4
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.6
6.1
10.1
5.9
12.8
7.9
59.7
0.5
3.5
0.1
0.6
1.7
2.9
1.7
9.1
9.9
15.2
0.4
4.6
0.2
0.7
2.3
3.8
2.3
9.5
5.3
11.6
0.4
3.8
0.5
0.7
-3.8
-6.3
-3.7
7.8
4.8
4.8
0.4
6.0
0.2
EPS Rep (diluted)
DPS
Book value
1.57
1.51
15.4
0.58
0
15.7
0.66
1
15.2
-0.91
0
15.3
96
12/2014a
12/2015a
12/2016a
1.5
11.6
0.95
12.0
1.2
2.1
8.1
1.5
16.0
0.89
40.9
1.2
6.7
0
1.5
15.4
0.98
31.9
1.2
11.6
5.3
2
25.5
1.03
N/A
1.2
5.3
0
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Reuters (Equity)
Market cap (USDm)
Free float
Country
18.9
1320.SA
257
27.5
Saudi Arabia
Free float
Bloomberg (Equity)
Market cap (SARm)
Enterprise value (SARm)
Sector
33
SSP AB
964
1,239
Industrials
Price relative
50
50
40
40
30
30
20
20
10
10
0
2014
0
2015
Saudi Steel Pipes
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
Ratios (%)
12/2013a
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
Source: HSBC
Note: Priced at close of 02 Feb 2017
2016
2017
Rel to Tadawul

EQUITIES ● SAUDI ARABIA
February 2017
Yamama Cement
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4423 6204
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
YACCO AB, Buy, TP SAR24
Company description
Located in the central region, Yamama Cement is the Kingdom’s fourth-largest cement
producer, with a capacity of 6.4mtpa. The company holds a 33% stake in Cement Product
Industry Co. Ltd. (CPI), which produces cement bags (among other things).
Investment thesis
The 4Q results for Yamama were disappointing and we do not expect earnings to improve much
in the next few years. We look for sales to fall 6% in 2017e and 4% in 2018e before rising again
in 2019e. This is based on a small construction project pipeline. However, we believe that the
Vision 2030 projects should result in greater construction, especially around infrastructure. The
government initiatives around housing should also lead to more house building and increased
demand for cement. The Ministry of Housing just announced an agreement with Emaar
(EMAAR UH; CP AED7.5; Buy) to build 10,000 units in Riyadh on February 5, 2017.
We had also pushed out our assumption on fuel cost increases to 2019e based on government
guidance. It appears that the government will link fuel prices to “international” prices starting in
2019e. This will eventually hurt gross margin, but in the short term the company has a reprieve.
We think that this bad news is priced in, and investors should understand fairly well the
trajectory of earnings over the next few years. The stock price more than reflects this and we
have a Buy rating on the stock.
Financials
Yamama reported weak 4Q2016 figures with net income of SAR43m, well below our SAR73m
estimate and down 72% yoy. Sales of SAR233m were below our estimates of SAR257m and
down 34% yoy and the company attributed it to lower demand in the domestic market. Gross profit
of SAR74m and operating profit of SAR60m were down 63% and 68% respectively. They were
below our forecasts of SAR93m and SAR77m, respectively. The decline in gross profit was on the
back of an increase in the price of fuel and an increase in the depreciation of fixed assets.
Valuation
We use a one-year forward EV/EBITDA multiple of 9.5x (unchanged) on 2019e EBITDA and
discount that back by two years using WACC. We use a risk free rate of 2.5%, an inflation
differential of 4%, an ERP of 6% and a beta of 0.85. We assume a cost of debt of 4% and a
debt:equity ratio of 10:90 (all unchanged). This results in a WACC of 10.8%. This is the same as
we use in our Saudi property coverage as well. To this we subtract the value of the land minus
the value of the new plant construction, but add dividends paid in 2017e and 2018e and net
cash to reach an equity value of SAR24 per share.
Our target price of SAR24 implies 23.3% upside and we reiterate our Buy rating on the stock.
Risks
Downside risks include new capacity operating earlier-than-expected, further price reductions
and increases in fuel costs greater than we anticipate. Additional capacity in the market could
push for greater discounting and hurt profitability and/or market share.
97

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Yamama Cement Company
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
1,125
692
-278
414
0
392
392
-26
366
366
1,056
618
-278
340
-4
358
358
-19
338
338
1,009
567
-282
285
-4
305
305
-16
289
289
1,040
537
-285
252
-4
273
273
-15
259
259
473
-381
-143
-298
175
92
683
-1,000
-1,000
-201
519
-339
625
-1,500
-1,500
-204
1,078
-899
549
-1,000
-1,000
-206
656
-476
59
1,991
1,400
506
3,974
100
0
-506
3,726
2,843
59
2,713
1,314
488
4,610
100
500
12
3,863
3,499
59
3,931
1,682
909
6,196
100
2,000
1,091
3,948
4,662
59
4,646
2,026
1,253
7,254
106
3,000
1,747
4,001
5,372
Year to
12/2016a
12/2017e
12/2018e
12/2019e
12/2018e
12/2019e
3.2
5.5
1.0
11.6
1.0
-9.9
5.1
4.5
8.0
1.0
13.6
1.0
-26.3
5.2
5.0
9.6
1.0
15.2
1.0
-13.9
5.2
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
-14.2
-22.0
-40.4
-42.2
-42.9
-6.1
-10.7
-17.9
-8.7
-7.6
-4.4
-8.3
-16.2
-14.6
-14.6
3.0
-5.2
-11.6
-10.5
-10.5
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.4
14.4
9.9
9.2
61.5
36.8
0.3
10.2
8.9
8.0
58.5
32.2
160.6
0.3
0.0
5624.8
0.2
6.7
7.4
5.4
56.1
28.2
147.2
27.6
1.9
57.3
0.2
4.8
6.5
3.9
51.7
24.2
139.6
43.7
3.3
31.4
1.7
1.7
1.0
19.1
1.4
1.4
1.0
19.5
1.3
1.3
1.0
19.8
-13.6
-0.7
1.8
1.8
1.5
18.4
19.47
24.00
3020.SE
YACCO AB
1,051
Free float
Sector
Country
Analyst
Contact
78%
Construction Materials
Saudi Arabia
Patrick Gaffney, CFA
+971 4423 6204
Price relative
56.00
51.00
46.00
41.00
36.00
31.00
26.00
21.00
16.00
11.00
2015
Source: HSBC
Note: Priced at close of 06 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
98
12/2017e
2.6
4.2
1.0
10.8
1.1
2.7
7.7
56.00
51.00
46.00
41.00
36.00
31.00
26.00
21.00
16.00
11.00
2016
Yamama Cement Company
Y-o-y % change
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
12/2016a
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
Ratio, growth and per share analysis
Year to
Buy
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Yanbu Cement
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4423 6204
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
YNCCO AB, Hold, TP SAR36
Company description
Located in the western region, Yanbu Cement has recently become one of the largest
producers in terms of capacity after adding a fifth production line in 2011and securing fuel
allocation from Aramco in 2012, bringing total capacity to 6mtpa. The company holds a 60%
stake in Yanbu Al Shuaiba Paper Products Company, a bag producer.
Investment thesis
The 4Q results for Yanbu were weak and we do not expect earnings to improve either. We
continue to look for earnings to deteriorate over the next few years, on the back of weaker
demand and prices. This is driven by a weak construction environment. However, Yanbu is
positioned well as the largest player in the Western region, and it actually performed well in 4Q
(sales were up 7% compared to the market declining 21%). This was mainly because of
discounting, but shows that the company can compete effectively. Also, as Vision 2030 and
housing construction comes through, Yanbu will likely take a solid share of any additional
cement demand.
We had also pushed out our assumption on fuel cost increases to 2019e based on government
guidance. It appears that the government will link fuel prices to “international” prices starting in
2019e. This will eventually hurt gross margin, but in the short term the company has a reprieve.
However, YACCO’s share price has fallen 7.5% since the beginning of the year, and we believe
that risks are more evenly weighted now. While demand will be weak, this is well understood by
the market, and news around government housing and infrastructure projects may boost
demand for cement.
Financials
Yanbu reported weak figures for 4Q2016 with net income of SAR100m, compared to our
SAR130m estimate. While revenues were disappointing, it appears that non-operating
expenses were a big part of the miss coming in at SAR27m, compared to our estimate of
SAR8m. Revenues of SAR303m were 11% below our estimate. This miss was driven by very
low prices. In fact, they came in at just SAR152/ton, down 27% qoq. At the same time, volumes
were quite strong, surprisingly. This may mean that the company tried to push through some
older inventory (which fell about 10% in December) at fire-sale rates. Despite this, gross margin
came in at 45% (we had 43%), again speaking to getting rid of old inventories.
Valuation
We use a one-year forward EV/EBITDA multiple of 9.5x (unchanged) on 2019e EBITDA and
discount that back by two years using WACC. To this we subtract net debt, but add dividends
paid in 2017e and 2018e. This reaches an equity value of SAR34 per share.
We use a risk-free rate of 2.5%, an inflation differential of 4%, an ERP of 6% and a beta of 0.85.
We assume a cost of debt of 4% and a debt:equity ratio of 10:90 (all unchanged). This results in
a WACC of 10.8%. This is the same as we use in our Saudi property coverage as well.
99
EQUITIES ● SAUDI ARABIA
February 2017

Our target price of SAR36 implies 3.9% downside and we maintain our Hold rating on the stock.
We believe that the potential upside from new infrastructure and housing construction is equally
weighted with downside risks related to demand or higher fuel prices.
Risks
Upside risks include higher mid-term demand than we expect, higher prices, or lower fuel
chargebacks by the government for exports.
Downside risks include weaker demand or greater capacity that continue to push down Yanbu
sales more than we currently estimate. Fuel prices may also come in higher than we assume in
our model.
100

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Yanbu Cement Company
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Hold
1,286
791
-222
569
-6
547
547
-14
530
530
1,205
730
-220
510
-5
505
505
-13
489
489
1,169
689
-219
470
-3
467
467
-12
452
452
1,175
620
-218
402
3
405
405
-10
392
392
764
-281
-281
-706
229
478
728
-60
-60
-548
-120
668
739
-58
-58
-475
-206
681
613
-59
-59
-392
-162
554
0
3,165
863
111
4,028
130
212
101
3,528
3,787
0
3,006
906
189
3,912
111
170
-19
3,469
3,612
0
2,845
1,048
395
3,893
112
170
-225
3,447
3,386
0
2,685
1,221
557
3,907
123
170
-387
3,447
3,227
Year to
12/2016a
12/2017e
12/2018e
12/2019e
4.7
7.6
1.6
11.1
1.7
8.1
12.0
4.9
8.1
1.6
12.1
1.7
11.3
9.3
4.9
8.2
1.7
13.1
1.7
11.5
8.0
4.7
8.9
1.7
15.1
1.7
9.4
6.6
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2017e
70.00
60.00
60.00
50.00
50.00
40.00
40.00
30.00
30.00
12/2019e
Y-o-y % change
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 06 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
-20.3
-23.6
-31.1
-33.4
-34.1
-6.3
-7.6
-10.3
-7.7
-7.6
-3.0
-5.6
-7.9
-7.5
-7.6
0.5
-10.0
-14.4
-13.2
-13.3
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.3
14.7
14.7
13.1
61.5
44.2
138.9
2.8
0.1
757.3
0.3
13.4
14.0
12.5
60.6
42.3
137.9
-0.5
0.0
0.3
13.1
13.1
11.7
58.9
40.2
223.8
-6.5
-0.3
0.4
11.9
11.4
10.1
52.8
34.2
-11.1
-0.6
3.4
3.4
4.5
22.4
3.1
3.1
3.5
22.0
2.9
2.9
3.0
21.9
2.5
2.5
2.5
21.9
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
20.00
2016
Yanbu Cement Company
12/2018e
59%
Construction Materials
Saudi Arabia
Patrick Gaffney, CFA
+971 4423 6204
70.00
Ratio, growth and per share analysis
12/2016a
Free float
Sector
Country
Analyst
Contact
Price relative
20.00
2015
Year to
37.48
36.00
3060.SE
YNCCO AB
1,574
101

EQUITIES ● SAUDI ARABIA
February 2017
Zamil
Nicholas Paton*, CFA
Senior Research Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6923
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ZIIC AB, Buy, TP SAR36.7
Company description
Zamil Industrial Investment Company is engaged in the development of solutions for use in
the construction industry. Zamil implements its engineering through a range of products:
pre-engineered steel buildings, steel structures, air conditioning and climate control systems
designed for a range of commercial, industrial and residential applications, telecom and
transmission towers, process equipment, precast concrete building products, fiberglass,
Rockwool and engineered plastic foam insulations, and solar power projects. Zamil also offers
installation and erection services. It operates manufacturing facilities in Saudi Arabia, United
Arab Emirates, Egypt, India, Vietnam and Italy.
Investment thesis
Well placed in the Saudi construction market
We like Zamil as it is well placed as a local Saudi supplier of energy efficient consumerfocussed products. Saudi Arabia accounted for 83% of Zamil’s revenues in 2016, which is the
most challenging market in the GCC. However Zamil is a supplier, rather than a contractor, and
does more sales direct to end-users than a contractors would. The company therefore side
steps several issues that the contractors in the GCC are facing, which is reflected in the
company’s healthier balance sheet and recent profitability. We expect Zamil to continue to
benefit from structural growth in housing-related spending due to its expertise in pre-engineered
steel buildings and various structural steel products specifically for that market. Housing
spending is a major focus for the Saudi administration.
Trading at attractive multiples compared to 5-year history
Zamil is trading at attractive valuations compared to its historical multiples, it is currently trading
at a one year forward consensus PE of 7.4x versus its 5 year average PE of 8.9x. On one year
forward EV/sales, it is currently trading at 0.65x versus a 5 year average of 0.80x.
Steel and AC segment to partially benefit from consumer exposure
We expect Zamil to benefit from its exposure to the consumer segment as industrial activity is at
a low ebb driven by falling government spending. Zamil’s air conditioning segment contributes
45% of group revenues (2016), with a high proportion of consumer exposure. The Steel
segment contributes 48% to group revenues (2016), and we think Zamil stands to benefit from
housing-related spending due to its expertise in pre-engineered steel buildings and various
structural steel products.
102

EQUITIES ● SAUDI ARABIA
February 2017
Segmental revenue evolution (SARbn)
Segmental EBIT (SARbn)
0.5
7.0
6.0
0.4
5.0
4.0
0.3
3.0
0.2
2.0
0.1
1.0
0.0
0.0
2012 2013 2014 2015 2016 2017E 2018E
Air Conditioner Industry
Steel Industry
Glass & Fibreglass
Source: Company data, HSBC estimates
2012 2013 2014 2015 2016 2017E 2018E
Air Conditioner Industry
Steel Industry
Glass & Fibreglass
Source: Company data, HSBC estimates
Financials
4Q results were a slight beat on net income but due to better margins on weaker than expected
revenues. 4Q revenues of SAR1,199m was 17% below our SAR1,436m estimate due to lower
than expected sales of core products in AC and Steel sector. The company has attributed this
to project delays in Saudi. Gross profit of SAR349mn (29% margin) was 10% ahead of our
SAR319m (22% margin), EBIT of SAR89m (7.4% margin) was in-line with our estimate and net
income of SAR59m (4.9% margin) was 5% ahead of our estimate of SAR56m (3.9% margin).
The increase in gross margins is mainly due to better than expected margins in steel and AC
sector. The increase in net profit was aided by higher other income and non-controlling interests
and due to a reduction in impairment loss.
Valuation
We value Zamil using a DCF methodology. We use a risk-free rate of 2.5%, an equity risk
premium of 7.0%, an inflation differential of 2.0% and a beta of 1.1 (unchanged), giving us a
12.2% cost of equity. We use a cost of debt of 4.8%. Using a long-term debt-to-equity ratio of
50:50 we arrive at a WACC of 8.5%. Our terminal growth assumption is 2.5% and we have a
DCF-based target price of SAR36.7, which implies upside of 17.3%. We believe the situation
for Saudi suppliers is somewhere near a trough and with a large increase in construction
spending needed to complete the Vision 2030 we see upside potential for our estimates and
therefore rate the stock a Buy.
Downside risks
 Large-scale cancellation of projects by the government due to low oil prices could lead to
lower demand

Continued weakness in steel prices could lead to further erosion in steel segment margins

Additional subsidy cuts may lead to lower operating margins
103

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Zamil Industries
Buy
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
5,491
572
-161
410
-74
303
303
-26
263
263
5,188
497
-160
337
-88
258
258
-39
198
198
5,674
523
-156
367
-91
279
279
-31
225
225
6,017
549
-158
391
-91
303
303
-33
244
244
515
-146
-146
-120
-200
295
520
-130
-130
-120
-182
302
305
-170
-170
-120
76
44
383
-181
-181
-120
8
112
81
1,800
4,313
353
6,446
1,545
2,397
2,044
1,879
4,295
81
1,776
4,277
535
6,389
1,460
2,397
1,862
1,957
4,138
81
1,790
4,551
460
6,681
1,597
2,397
1,938
2,063
4,366
81
1,813
4,790
451
6,946
1,693
2,397
1,946
2,187
4,540
Year to
12/2015a
12/2016e
12/2017e
12/2018e
0.7
6.6
0.9
7.1
1.0
16.8
6.4
0.7
7.4
0.9
9.5
1.0
16.5
6.4
0.7
7.3
0.9
8.3
0.9
2.4
6.4
0.6
7.0
0.8
7.7
0.9
6.0
6.7
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2016e
73.00
63.00
63.00
53.00
53.00
43.00
43.00
33.00
33.00
23.00
23.00
12/2018e
Y-o-y % change
0.7
1.6
0.8
-5.9
0.5
-5.5
-13.1
-17.9
-14.7
-24.6
9.4
5.2
8.7
8.2
13.6
6.0
5.0
6.6
8.5
8.5
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
1.3
8.7
14.5
5.4
10.4
7.5
7.7
95.2
3.6
25.2
1.2
6.8
10.3
4.6
9.6
6.5
5.6
82.9
3.7
27.9
1.3
7.7
11.2
5.0
9.2
6.5
5.8
81.6
3.7
15.7
1.4
7.8
11.5
5.2
9.1
6.5
6.0
77.1
3.5
19.7
4.38
4.38
2.00
31.32
3.31
3.31
2.00
32.62
3.75
3.75
2.00
34.38
4.07
4.07
2.10
36.45
104
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
13.00
2016
Zamil Industries
12/2017e
75%
Building Products
Saudi Arabia
Nicholas Paton, CFA
+971 4 423 6923
73.00
Ratio, growth and per share analysis
12/2015a
Free float
Sector
Country
Analyst
Contact
Price relative
13.00
2015
Year to
31.30
36.70
2240.SE
ZIIC AB
501
2017
Rel to TADAWUL ALL SHARE INDEX
EQUITIES ● SAUDI ARABIA
February 2017

Consumers
105

EQUITIES ● SAUDI ARABIA
February 2017
Consumers
 Consumers are trading down but still consuming
 The largest set of reforms will be in energy prices, where prices could
move to US levels but still leave the low income segments better off
 Companies need to move away from aggressive promotions to
ensuring they have the appropriate product mix
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
Second round of reforms
While a large number of consumer-related companies are listed on the stock market, these
companies vary between operating in a fragmented market (ie food retail) to those that almost
dominate a particular sub-segment (ie fresh milk & branded apparel). While consumption of
most goods falls below the European average, which together with population growth ought to
point to structural drivers, the consumer companies face a challenging environment. Over the
past few years as oil prices have declined the government has cut budgets and is now working
to remove benefits and subsidies.
As the government implements these various measures, consumer patterns will change as their
income reduces. Following the last round of subsidy reforms, one key trend that management of
companies have discussed and we have observed in the numbers reported is that the Saudi
consumer is trading down. We also note that discretionary spending like that on apparel has seen a
significant drop while in the case of staples retailing consumers are going for less expensive options.
However, the income segments are affected differently by these measures; we estimate that by 2020
the lower income household segments are impacted by 17% but allowances mean that they are net
beneficiaries to the tune of SAR1,536 per month whereas the high income segments are impacted
by SAR3,787 a month (which is 11% of their household income) even after allowances and the
middle segments are broadly unaffected. With various government initiatives to increase the number
of Saudis employed, we believe that the household income for the bottom two quintiles of the
household income segment will see growth from SA119bn in 2015 to SAR151bn in 2020.
These measures to increase participation of Saudis in the workforce will affect the consumer
stocks in a few ways:

Costs will go up for the companies as they either pay an expat levy or hire more Saudis at
higher wages (government rebates notwithstanding)


Smaller stores will falter as their costs go up and they do not have scale to compete
The number of consumers will increase but their purchasing power will be at the low end
Impact of new reforms on income quintiles (SAR per month, 2020)
Income quintiles
Low - 1st
2nd
3rd
4th
High - 5th
Utility & fuel costs
615
1,013
1,767
2,340
3,363
VAT
63
93
133
164
211
Indirect taxes
82
113
154
178
213
Source: HSBC estimates based on fiscal balance programme published by Saudi government as part of Vision 2030
106
Allowances
2,295
2,295
1,913
1,148
0
Net impact
1,536
1,075
-142
-1,534
-3,787

EQUITIES ● SAUDI ARABIA
February 2017
In our note, Age of austerity, 29 Sep 2016, we had talked about the possibility of further subsidy
reforms and other direct measures from the Saudi government to cut down the budget deficit.
According to the budget document published on 22 Dec 2016, the government estimates the
2017 deficit to drop to SAR198bn (from SAR297bn in 2016) mainly driven by the increase in oil
revenues. However, the budgeted expenditure for the year still remains above the levels in 2016
– SAR890bn vs. SAR825bn spent during 2016.
To cut down the deficit further in the medium term, the Saudi government has come out with a
set of measures, including a second round of subsidy cuts, a new expat levy, VAT (value added
tax) and excise tax on certain items. According to our calculations these measures will lead to
additional monthly expenditure of SAR618 to SAR2,100 for the average Saudi household
between 2017 and 2020 – 4% to 13% of total average household income. Within this we see a
varying impact for different income groups.
Timeline for planned implementation of reforms
-Value aaded taxes
(VAT)
-Link industrial
electricity prices to
international
benchmarks
2019
-Link residential
electricity prices to
international
benchmarks
-Household
allowance
-Q2 - Excise tax on
harmful substances
-Q3 - Expat levy
2018
2017
2017-2020: link gasoline and diesel prices to international benchmarks
-Gradually link
water prices to
international
benchmarks
-Gradually link all
unpegged products
to reach reference
prices (except for
butane, propane &
natural gas)
Source: Saudi fiscal balance program
However on the flip side the government is also planning to support low income Saudi
households through allowances. With these allowances the net impact on average Saudi
household will be very limited. We calculate it to be 1% of their current average household
income. But then, we do see stark differences between income groups. On one hand, the two
lowest income quintiles will gain excess income of 8-25% of their current household income, the
middle income quintile will have almost no impact, while the two high income quintiles will see a
burden of 5-6% of their average household income.
Saudi budget deficit (2017e, SARbn) and impact of government reforms
200
160
36
120
80
46
20
30
198
20
16
5
30
25
1
40
35
20
16
10
9
Allowances
Subsidy cuts
phase II-2018e
Subsidy cuts
phase I-2018e
Expat levy
-2018e
Allowance/
wage cut
White
land tax
Excise tax
-2018e
VAT
-2018e
Allowances
Budget deficit
2017e
Subsidy cuts
phase II-2017e
Subsidy cuts
phase I-2017e
Allowance/
wage cut
White
land tax
Excise tax
-2Q17e
Expat levy
-3Q17e
0
Source: Fiscal balance programme, Saudi budget, HSBC estimates
107

EQUITIES ● SAUDI ARABIA
February 2017
Household allowances to limit the negative impact of subsidy cuts
The Saudi government believes that by removing subsidies and compensating for it through
allowances but just for the lower income segments it will first of all reduce wasteful usage of
resources and secondly limit the government benefits mechanism only to the most deserving.
Household allowance per month (SAR)
80
3,000
70
2,500
1,000
20
500
10
0
2017e
2018e
1st-low
2nd
3rd
0
2017e
2018e
2019e
2020e
Source: Saudi fiscal balance programme *Note: the chart shows the range with
dashed line referring to higher end of government estimates
1,148
971
30
794
794
662
397
1,500
40
1,942
1,942
1,618
1,412
1,412
1,177
2,000
50
706
60
2,295
2,295
1,913
Household allowance budget (SARbn)
2019e
4th
2020e
5th-high
Source: HSBC estimates based on fiscal balance programme published by Saudi
government as part of Vision 2030
Although the government has not announced the exact amount of allowances it plans to give to
each income group, we do have a broad understanding of the total amount of spending the
Saudi government plans to make to fund these allowances. As per the fiscal balance program
document, Saudi households in the two lowest quintiles will get the full benefit of these
allowances, which will gradually decrease for the third and fourth quintiles. The government will
not provide any allowance for households in the highest income quintile group (those having a
monthly household income above SAR20,160).
Based on the total budget for household allowance, and given the guidance from government
on the broad breakdown of allowances among the income group quintiles, we estimate that the
two lowest income quintiles will get SAR2,295 per month as an allowance by 2020.
Excess cash for lower income groups: 40% of the population, the two lowest income
quintiles will get excess cash which will more than compensate for the direct impact of subsidy
2019e
4th
2020e
5th-high
Source: HSBC estimates based on fiscal balance program document
1,243
589
1,148
589
844
367
403
-3,439
-4,000
-2,506
-4,861
-1,773
-986
-678
-581
-1,212
-2,143
-731
-1,061
-1,501
-1,534
-3,000
-3,787
-4,000
108
6
-142
-2,000
-2,532
-3,000
2017e
2018e
1st-low
2nd
3rd
-1,000
-913
-434
-1,359
-105
-371
-849
-2,000
1,000
0
0
-1,000
Change in income (SAR/month) for Saudi
household quintiles If utility tariffs are
increased to US levels
2,000
1,536
1,075
1,377
1,014
80
112
1,000
548
338
2,000
1,021
746
Change in income (SAR/month) for Saudi
household quintiles If utility tariffs are
increased to UAE levels
-5,000
2017e
2018e
1st-low
2nd
3rd
2019e
4th
2020e
5th-high
Source: HSBC estimates based on fiscal balance program document

EQUITIES ● SAUDI ARABIA
February 2017
cuts and taxes. Should utility tariffs be raised to UAE levels, the lowest income quintile as per
our calculation can get excess cash of SAR1,536 per month per household by 2020. However
this does not mean that one should expect a boom in discretionary spend. We believe that
prices of goods and services in Saudi will also increase due to the indirect impact, the most
significant of which, the expat tax, we discuss subsequently.
For the highest income group quintile we estimate an 11% (14% if tariffs are raised to US levels)
negative impact on their household income due to higher tariffs and taxes.
Percentage change in income for Saudi
household quintiles If utility tariffs are
increased to UAE levels
Percentage change in income for Saudi
household quintiles If utility tariffs are
increased to US levels
35%
30%
25%
20%
15%
10%
5%
0%
-5%
-10%
-15%
35%
30%
25%
20%
15%
10%
5%
0%
-5%
-10%
-15%
2017e
1st-low
2018e
2nd
3rd
2019e
4th
2020e
5th-high
Source: HSBC estimates based on fiscal balance program document
2017e
1st-low
2018e
2nd
3rd
2019e
4th
2020e
5th-high
Source: HSBC estimates based on fiscal balance program document
There is still no clarity regarding when new utility tariff structures will be implemented in 2017
and what exactly will be the new rates. However, the document released by the government on
the fiscal balance programme suggests the potential savings from the new utility tariffs to be
SAR29bn in 2017 which it estimates will reach SAR171bn by 2020. If we use UAE-tariff rates,
the potential savings for the government will be lower as per our calculations, however, if we
use US rates, the savings will be higher. The key takeaway is that, in either case (UAE or US
tariffs), the lowest two income group quintiles will be better off due to household allowances.
Potential savings for Saudi government from new electricity, water and fuel tariffs
(SARbn)
Savings from new energy and water price reform –as per fiscal balance program
HSBC estimate for savings from new energy and water price reform at UAE rates
HSBC estimate for savings from new energy and water price reform at US rates
2017e
29
36
70
2018e
77
46
85
2019e
104
86
131
2020e
171
129
181
Source: Fiscal balance program document and HSBC estimates
109

EQUITIES ● SAUDI ARABIA
February 2017
Abdullah Al Othaim
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
AOTHAIM AB, Buy, TP SAR116
Company description
Al Othaim is the second largest grocery retail in Saudi in terms of market share. The company
operates over 160 stores in Saudi and also has presence in Egypt. Al Othaim operates
supermarkets, hypermarkets, convenience stores and wholesale stores in over 30 cities in the
kingdom. The group has strong presence in the Central region of the kingdom with very little
exposure to Western region.
Investment thesis
With Saudi consumers trading down especially following the salary/allowance cuts, Al Othaim
has seen strong revenue growth as it has gained market share from competition and traditional
grocery retailers. In 4Q16 the group reported 24% sales growth while for the full year 2016 it
was 19%. We expect that in such a tough environment, retailers like Al Othaim should continue
to benefit due to their value proposition and value brand perception.
Higher volumes leading to more supplier rebates: Despite operating in such a tough
environment, where there is strong price competition and consumers are cutting spending, Al
Othaim’s margins dropped by just 20bps during FY16 (compared to 1pp drop for Saudi
Marketing and Panda swinging to operating losses). We believe that higher volumes are leading
to more supplier rebates for Al Othaim supporting margins and also helping the group to invest
further in prices.
Financials
Al Othaim reported strong sales growth of 24% YoY during 4Q16. Operating income came in at
SAR102m, up 20% YoY while net income was up 6% YoY. We estimate the pace of revenue
growth from market share gains and expansion to continue for Al Othaim in the medium term
and estimate revenue CAGR of 13% between 2016 and 2019 for the group. Although, margins
will face headwinds from subsidy cuts and the need to invest more in prices, we believe that
over the longer term, the group should benefit from increasing scale and market share gains.
Valuation
Our DCF model uses a WACC of 8.9% is derived from a cost of equity of 10.2% (ERP of 5.5%,
RfR of 5.2% based on the sum of the US 10-year bond yield of 2.4% and the historical SaudiUS inflation differential of 2.8%), a debt-equity ratio of 25:75, beta of 0.9 and cost of debt of 5%
(all unchanged). Our DCF generates a target price of SAR116. Our SAR116 target price implies
FY18e PE of 15x and upside of 11.6%. We believe the company’s focus on the low- to midincome segment bodes well for future growth as the consumer trades down and hence we have
a Buy rating on the stock.
Risks
Key downside risks: Lower rental income from its malls due to potential increase in retail real
estate vacancy rates in Saudi. A slower-than-forecast shift to organised retail in Saudi from
traditional retailers, increased competition and introduction of discount stores by competitors,
which could attract Al Othaim's target demographic of low to middle-income customers.
110

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Abdullah AL Othaim Market
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Buy
7,172
389
-155
234
-23
243
243
-12
229
229
8,368
454
-188
266
-16
381
381
-11
370
370
9,356
531
-214
317
-7
349
349
-10
339
339
10,451
612
-251
361
-5
396
396
-12
385
385
390
-502
-502
-90
203
-128
630
-418
-57
-129
-444
100
590
-374
-374
-119
-97
199
757
-314
-314
-135
-309
425
11
1,574
1,289
361
3,557
1,370
804
443
1,313
1,144
11
1,804
1,886
804
4,165
1,625
804
0
1,665
1,272
11
1,965
2,109
902
4,582
1,822
804
-98
1,886
1,362
11
2,027
2,466
1,210
5,035
2,026
804
-406
2,136
1,268
Year to
12/2016a
12/2017e
12/2018e
12/2019e
0.6
11.4
3.9
20.4
3.6
-3.2
1.9
0.5
9.3
3.3
12.6
2.8
2.4
2.8
0.4
7.7
3.0
13.8
2.5
4.8
2.5
0.4
6.1
2.9
12.1
2.2
10.3
2.9
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
103.91
116.00
4001.SE
AOTHAIM AB
1,245
136.00
136.00
116.00
116.00
96.00
96.00
76.00
76.00
12/2017e
12/2018e
12/2019e
Y-o-y % change
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
18.8
14.7
11.6
3.6
0.6
16.7
16.9
13.6
56.9
61.6
11.8
16.8
19.2
-8.3
-8.3
11.7
15.2
13.7
13.5
13.5
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
7.3
22.6
18.4
7.6
5.4
3.3
17.2
33.8
1.1
87.9
6.9
21.4
24.8
10.0
5.4
3.2
28.9
0.0
0.0
7.1
23.4
19.1
7.9
5.7
3.4
77.5
-5.2
-0.2
7.9
26.6
19.1
8.1
5.9
3.5
124.6
-19.0
-0.7
5.08
5.08
2.00
29.18
8.21
8.21
2.87
37.01
7.53
7.53
2.64
41.90
8.55
8.55
2.99
47.46
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
56.00
2016
Abdullah AL Othaim Market
Ratio, growth and per share analysis
12/2016a
49%
Food Products
Saudi Arabia
Raj Sinha
+971 4423 6932
Price relative
56.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
111

EQUITIES ● SAUDI ARABIA
February 2017
Al Khaleej Training
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ALKHLEEJ AB, Hold, TP SAR 18.00
Company description
Founded in 1992 by Al Khaleej Computers and Electronic Equipment and Mr. Alwaleed
Aldryaan, Al Khaleej is a leading company in training and education. It provides training courses
in Information Technology, English Language, Administrative Training and others and recently
has migrated to schools business. Currently, the three largest shareholders are also founders,
with a combined share of 28.71%. The company has one of the highest proportions of free-float
shares in the market.
Investment thesis
While the legacy business of Al Khaleej training is significantly affected by the current macro
backdrop in Saudi, it is investing in the schools business which overtime will result in a more
predictable earnings stream, margins and a higher return on capital employed. However the
transition will be complete by 2020. Schools business will be a major value driver for Khaleej
and which we believe has the potential to contribute 37% of the total revenue in 2019e versus
11% currently. The training business and the preparatory course programme has been in a
structural decline both in terms of revenue and margins in 2015 and we believe that this trend is
unlikely to reverse substantially in the near term.
Financials
Al Khaleej reported 4Q2016 results which were better than expected at the topline and profit
levels. Reporting revenue of SAR167m, was down 7.2% y-o-y while 8.2% above HSBC’s
estimate of SAR154m, while the overall decrease in y-o-y sales is due to a decrease in the
educational sector. Reported gross profit came at SAR49.5m with a margin of 29.6%, down
12% y-o-y and 15.8% above HSBC’s estimate of SAR42.7m at a margin of 27.7%. EBIT
reported was 9.4% lower than last year coming in at SAR22.4m and above HSBC’s estimate of
SAR19.4m (at an implied margin of 12.6%). Net income for the quarter was SAR19.4m, a 10%
decline y-o-y and 31% above HSBC’s estimate.
Valuation
Our DCF uses a WACC of 9.76%, based on 3:7 debt-equity ratio, CoD of 5%, CoE of 10.8%
(based on a RfR of 5.2% (US10Y + Saudi/US inflation differential), an ERP of 5.5%, and beta of
1 .2) (all unchanged). Our target price of SAR18 implies downside of 9.2% from the current
stock price and we maintain a Hold rating on Al Khaleej considering the uncertainty around the
revenue trajectory of the legacy training business.
Key risks
Key downside risks: 1) delays in school construction and 2) a faster-than-expected decline in
the preparatory course programme.
Key upside risks: 1) stronger-than-expected growth and margins in training business and 2) a
faster-than-expected ramp up in schools.
112

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Al Khaleej Training
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
726
101
-18
82
-9
75
75
-2
70
70
618
75
-26
48
-16
42
42
-2
40
40
663
68
-25
43
-17
26
26
-1
24
24
730
71
-26
45
-20
25
25
-1
24
24
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
-25
-119
50
-28
103
-161
79
-70
30
-40
22
3
46
-58
-18
-40
52
-15
32
-29
-9
-40
37
0
35
617
459
26
1,130
131
416
390
526
928
35
661
510
103
1,225
126
516
412
526
950
35
693
506
92
1,253
129
556
464
510
987
35
696
509
74
1,260
131
576
502
494
1,009
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
12/2015a
12/2016e
12/2017e
12/2015a
12/2016e
12/2017e
12/2018e
1.6
11.8
1.3
11.3
1.5
-20.2
5.0
2.0
16.2
1.3
20.1
1.5
0.3
5.0
1.9
18.5
1.3
32.8
1.6
-1.9
5.0
1.8
18.2
1.3
33.5
1.6
0.0
5.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
19.82
18.00
4290.SE
ALKHLEEJ AB
212
Free float
Sector
Country
Analyst
Contact
78%
Diversified Consumer
Services
Saudi Arabia
Ankur Agarwal, CFA
Price relative
66.00
66.00
56.00
56.00
46.00
46.00
36.00
36.00
26.00
26.00
16.00
16.00
Al Khaleej Training
12/2018e
6.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
0.3
-10.8
-14.8
-18.5
-17.6
-15.0
-25.7
-41.1
-44.5
-43.8
7.3
-8.8
-11.3
-37.9
-38.6
10.2
4.5
5.0
-2.2
-2.2
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.8
11.4
13.9
7.9
13.8
11.3
10.6
72.5
3.9
0.7
7.7
7.5
4.7
12.1
7.8
4.8
76.6
5.5
19.1
0.7
6.8
4.7
3.4
10.3
6.5
4.0
88.8
6.8
9.9
0.7
6.9
4.7
3.5
9.8
6.2
3.6
98.8
7.0
6.3
1.76
1.76
1.00
13.16
0.99
0.99
1.00
13.15
0.61
0.61
1.00
12.76
0.59
0.59
1.00
12.35
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
Year to
6.00
2015
Ratio, growth and per share analysis
Year to
Hold
Note: Priced at close of 02 Feb 2017
113

EQUITIES ● SAUDI ARABIA
February 2017
Alhokair Tourism
AATD AB, Not rated
Company description
The company was started in 1975 to invest in the sectors of entertainment and hospitality under
the leadership of Sheikh Abdulmohsin Alhokair. The group has expanded to include
70 entertainment centres and 34 hotels in Saudi Arabia and the United Arab Emirates. The total
area of the entertainment group is 882,226 sqm in Saudi Arabia and the UAE. The Group owns
34 hotels inside the Kingdom, including prominent global brands such as Holiday Inn, Hilton
Garden Inn and Accor. The company also has 70 recreational centres that have around 8
million visitors annually. The company employs 4,100 people.
Financials
Net profit in 4Q16 was SAR 20.2m, a 36.7% decrease, from SAR 30.9m in 4Q15. This was mainly
due to decreased hotel demand from individuals and businesses in the Umrah (lesser pilgrimage)
season. The company was also affected by the decrease in related companies profits as well as the
increase in financing costs driven by higher SAIBOR. This was partially offset by lower rents on its
hotel and entertainment locations. On a quarter-over-quarter basis, net profit fell 65.4% mainly due
to the seasonality of the business as the previous quarter included: Eid al-Ftr, Eid al-Adha and the
school summer vacation. For the full year, net profit dropped 22% yoy to SAR148m, EBIT was SAR
141.1m down by 17.4 and revenues fell 3.4% to SAR679m.
Recent News
21 November 2016 - The company announced that its Park Inn by Radisson Hotel in AlJubail is
40% complete and is expected to be completed in the second half of 2017. Its Radisson Blue
Hotel in AlKhobar project has been delivered to the contractor and is expected to be completed
in 4Q 2018.
12 December 2016 - The company announced signing with Marriott for a hotel and resort in
AlKhobar. Construction& development will be done by Mazen AlSaeed Holding Co. and then
rented to AlHokair Group for 17 years. The costs of construction and development will be
incurred by Mazen AlSaeed Holding Co.
2 February 2017 - The company announced dividends of SAR 0.65 for the second half of 2016.
114

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Abdulmohsen Alhokair Group
Financial statements
Year to
Valuation data
12/2013a
12/2014a
12/2015a
12/2016a
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
Taxation
Net profit
Cash flow summary (SARm)
880
268
98
169
9
198
3
9
952
286
104
182
12
201
5
12
1,146
296
125
171
10
194
4
10
1,174
284
143
141
17
151
3
17
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
196
-169
-239
-69
52
27
294
-254
-119
0
64
40
321
-297
-271
-138
74
24
190
-216
-193
-105
135
-26
39
739
329
135
1,215
164
251
116
759
1,080
39
899
268
57
1,302
177
316
259
749
1,245
0
1,065
281
38
1,459
253
390
352
762
1,421
0
1,131
383
75
1,616
222
525
450
804
1,541
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Ratio, growth and per share analysis
Year to
Not rated
12/2013a
12/2014a
12/2015a
12/2016a
Year to
14.2
8.5
11.0
8.0
8.1
6.8
7.5
1.5
20.4
3.4
-6.2
-3.5
2.4
-4.1
-17.4
-22.4
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.8
18.1
25.8
16.1
30.4
19.3
-18.0
0.2
0.4
0.2
0.8
15.8
26.2
15.1
30.1
19.1
-15.0
0.3
0.9
0.2
0.8
13.4
24.9
13.0
25.8
14.9
16.4
0.5
1.2
0.1
0.8
9.6
18.4
9.1
24.2
12.0
8.4
0.6
1.6
-0.1
EPS Rep (diluted)
DPS
Book value
3.6
1.3
13.8
3.6
0.0
13.6
3.5
2.5
13.9
2.7
1.9
14.6
12/2014a
12/2015a
12/2016a
2.7
8.8
2.2
10.1
2.6
1.4
3.5
2.5
8.3
1.9
10.1
2.7
2.0
0.0
2.1
8.0
1.7
10.5
2.6
1.2
6.9
2.0
8.3
1.5
13.5
2.5
-1.3
5.3
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Reuters (Equity)
Market cap (USDm)
Free float
Country
36.12
1820.SA
530
69%
Saudi Arabia
Bloomberg (Equity)
Market cap (SARm)
Enterprise value (SARm)
Sector
AATD AB
1,987
2,437
Tourism
Price relative
120
120
100
100
80
80
60
60
40
40
20
20
0
2014
0
2015
AlHokair
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
Ratios (%)
12/2013a
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
2016
2017
Rel To Tadawul
Source: HSBC
Note: Priced at close of 02 Feb 2017
115

EQUITIES ● SAUDI ARABIA
February 2017
Almarai
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ALMARAI AB, Hold, TP SAR62
Company description
Almarai is the world’s largest integrated dairy company, measured by the size of its herds. Dairy
products provide the largest part of its sales turnover; it also sells poultry, bakery products and
fruit juices across all six GCC countries, Egypt and Jordan. As of 2016, 63% of Almarai’s sales
came from Saudi Arabia. We believe Almarai has core strengths that are hard to replicate: a
vast number of livestock, an expansive distribution network and a milk yield per cow above the
developed market average. Almarai is also the flagship brand of the company, a widely known
and reputable name in the GCC region.
Investment thesis
Despite the moderate revenue growth and strong margin gains from lower raw material prices
during 2016, we maintain our Hold rating on Almarai. Although we acknowledge that Almarai’s
dairy and poultry divisions have good structural growth potential in Saudi Arabia, we see
increasing pressure on the group’s margins from higher costs related to subsidy reforms and
requirements to imports feed.
Import tariffs benefit the government more: Saudi government has raised import tariffs for both
frozen poultry and long life dairy products (finished) in 1Q17 which could support growth via
market share gains for Almarai. While import tariffs help local producers, they also provide an
opportunity for the government to introduce initiatives that are effectively indirect taxes, such as
levies on expat workers to increase proportion of Saudis employed, which would not necessarily
be applicable to imports.
Margins improvement is not sustainable: Almarai reported a 90bps operating margin
improvement in 2016 driven by lower raw material costs and improving efficiencies. We think
these are difficult to sustain: the group will have to import all of its feed requirement by 2019,
which it estimates will lead to cSAR200m additional costs per annum; raw material prices will
increase as inventories fall; there will be further cuts in energy subsidies later in the year.
We see downside risk to sales growth: We believe that Almarai’s 2017 top-line is facing
headwinds: devaluation of EGP will continue to drag sales growth till 3Q; cheese and butter
sales were down 9% in 4Q16, indicating a significant drop in discretionary spending in Saudi, a
trend we believe will continue in 2017; and gains in long life dairy in 4Q were due to new
products which will cycle out in 2017.
Financials
Almarai reported 0.7% growth in revenue mainly driven by growth in long life milk and poultry
divisions. Stable raw material prices led to gains in operating margins and operating profit for
the quarter was up 15.6%. However, higher financial charges and FX movement limited
earnings growth for the quarter to 1%.
We estimate revenue growth of 7% for the group with 60bps drop in operating margins for 2017
driven by higher costs related to import tariffs and further subsidy cuts.
116
EQUITIES ● SAUDI ARABIA
February 2017

Valuation
Our DCF model uses a WACC of 8.6% derived from CoE of 10.2% (ERP of 5.5%, an RfR of
5.2% based on the sum of the US 10-year bond yield of 2.4% and the historical Saudi-US
inflation differential of 2.8%), a CoD of 5%, beta of 0.9 and a debt equity ratio of 30:70. Our DCF
generates a fair value target price of SAR62. Our SAR62 target price implies FY18e PE of 20x
and downside of 10.8%. Although we see structural growth potential for Almarai in dairy and a
turnaround in poultry, there is risk in terms of pressure on margins from a cut in subsidies and
the requirement to import feed. Furthermore, the stock trades at a FY18e PE of 22x, a 40%
premium to Saudi consumer peers. Hence, we maintain our Hold rating.
Risks
Key downside risks: Almarai imports 60% of its animal feed and all of its ingredients for
cheese, butter and fruit juice, from Europe; hence, changes in the EUR/USD exchange rate
affect profit margins. There is currently no insurance on the company’s livestock. An epidemic in
one farm could have a material impact.
Key upside risks: Currently there are restrictions on pricing of fresh dairy in Saudi. Following
the cut in subsidies, if the government removes price restrictions, this would be positive for
Almarai. Improving performance in poultry division will also have a positive impact.
117

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Almarai
Hold
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
14,699
4,337
-1,795
2,542
-385
2,157
2,157
-74
2,080
2,080
15,776
4,555
-1,922
2,633
-300
2,334
2,334
-77
2,254
2,254
17,287
4,921
-2,011
2,910
-300
2,610
2,610
-85
2,522
2,522
19,010
5,347
-2,110
3,237
-300
2,937
2,937
-95
2,840
2,840
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
4,394
-4,451
-4,900
-720
1,546
-609
4,363
-3,104
-3,104
-789
176
929
4,691
-3,093
-3,093
-883
-55
1,268
5,063
-3,246
-3,246
-994
-139
1,488
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
931
21,138
5,462
730
29,023
3,309
13,319
12,589
11,336
23,492
931
22,705
6,537
1,554
31,665
3,484
14,319
12,765
12,801
25,136
931
24,212
7,207
1,609
33,841
4,017
14,319
12,710
14,440
26,723
931
25,813
7,878
1,749
36,113
4,441
14,319
12,571
16,286
28,432
Year to
12/2016a
12/2017e
12/2018e
12/2019e
4.6
15.7
2.9
26.7
4.9
-1.1
1.3
4.3
15.0
2.7
24.7
4.3
1.7
1.4
3.9
13.8
2.5
22.0
3.9
2.3
1.6
3.6
12.7
2.4
19.6
3.4
2.7
1.8
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
69.50
62.00
2280.SE
ALMARAI AB
14,825
86.00
86.00
76.00
76.00
66.00
66.00
56.00
56.00
46.00
46.00
12/2017e
12/2018e
12/2019e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
Source: HSBC
Note: Priced at close of 02 Feb 2017
6.6
12.6
12.4
15.7
8.6
7.3
5.0
3.6
8.2
8.3
9.6
8.0
10.5
11.9
11.9
10.0
8.7
11.2
12.5
12.6
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.7
11.0
19.2
8.7
29.5
17.3
11.3
107.1
2.9
34.9
0.6
10.5
18.7
8.4
28.9
16.7
15.2
96.5
2.8
34.2
0.7
10.9
18.5
8.6
28.5
16.8
16.4
85.5
2.6
36.9
0.7
11.4
18.5
9.0
28.1
17.0
17.8
75.2
2.4
40.3
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
2.60
2.60
0.90
14.17
2.82
2.82
0.99
16.00
3.15
3.15
1.10
18.05
3.55
3.55
1.24
20.36
118
36.00
2016
Almarai
Ratio, growth and per share analysis
12/2016a
26%
Food Products
Saudi Arabia
Raj Sinha
+971 4423 6932
Price relative
36.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Al-Tayyar Travel Group
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ALTAYYAR AB, Buy, TP SAR50.00
Company description
Founded in1980, Al-Tayyar Travel Group (ATG) provides travel and tourism services in Saudi
Arabia and across several locations around the world. ATG was founded by Dr. Nasser Al Tayyar,
who now controls (directly and indirectly) a 29.72% stake in the company. The company’s main
activity is air travel reservation and ticketing, in which it retains a leading market share of ~32%
(at 4x the second largest player). ATG is also involved in land and naval transportation, travel
insurance, customs clearance, car rental, and has recently expanded into hospitality.
Investment thesis
ATG is the leader in the air travel industry with a market share of ~32%. It is a diversifying away
from the legacy ticketing business which is mostly B-2-B (45% of it is the government while 19%
was corporate in 2015) and will be adversely affected by a period of fiscal restraint in Saudi
Arabia. We expect it to be challenging for the legacy business (ex - hospitality) to maintain the
historical growth rate in the absence of any large client additions, but we are positive on the
medium- to long-term potential of the investments in religious tourism and the online travel space.
The group’s incremental capex, especially since 2013, is primarily directed towards hospitality
assets in Makkah, which will make Al Tayyar a meaningful player in the high potential religious
tourism market. Religious tourism is also a focus area in the Saudi government’s Vision 2030.
Additionally, the company has also balanced its investments in the hospitality segment with its
foray in the capital light but scalable online travel space by acquiring Almosafer, which it will
supplement through its own OTA platform, Tajawal. Even if Al Tayyar captures c5% of the
online travel space in the MENA region by 2020, it will translate into an additional USD1bn in
revenues for the company. In addition to the online airline ticketing space, Al Tayyar had ~20%
(pre-deal) stake in Careem, a leading car booking service in the MENA region which recently
completed a round of funding from Saudi Telecom Company (STC AB, Hold, CP SAR66.75) of
SAR375m which valued the business at USD1.0 billion according to a statement by STC on the
Tadawul website.
Overall while near-term earnings may remain subdued and working capital requirements may
increase in the short term but the valuation looks extremely attractive relative to Saudi
consumer peers and the company’s historical valuation. Even if we do not factor in any growth
in the travel and tour and hospitality division beyond 2017, and no renewal of MOHE along with
gross margin decline, there is still potential upside from current levels. A large client addition
could be a catalyst for the stock.
Financials
Altayyar 4Q16 results came ahead in terms of topline but below expectations in terms of net
profit. The reported revenue came at SAR2,036m, down 6.8% y-o-y and 3.1% above HSBC’s
estimate of SAR1,974m. Gross profit for the quarter came in at SAR314m (gross margin of
15.4%), 25% decline y-y and 3.1% below HSBC’s estimate of SAR324m (gross margin
expectation of 16.4%). 4Q Net income reported by company of SAR145m, (down 33% y-o-y and
119
EQUITIES ● SAUDI ARABIA
February 2017

excluding a one off gain of SAR10m, down 37%) was 9.2% below the HSBC estimate of
SAR159.7m. Cash flow from operations was SAR367m in 4Q versus SAR 290m in 3Q and
-SAR571m in 1H FY16 which meant that it ended 2017 with net cash of SAR172m versus a net
debt level of 65m at the end of 9M 2016 and net cash levels of SAR550m at the end of 2015.
Valuation
Our DCF uses a WACC of 9.6%, based on 2:3 debt-equity ratio, CoD of 5%, CoE of 12.6%
(based on a RfR of 5.2% (US10Y + Saudi/US inflation differential), an ERP of 5.5%, and beta of
1.35) (all unchanged). Our target price of SAR50 implies upside of 37.6% from the current stock
price and we have a Buy rating on Al Tayyar.
Key risks
Key downside risks: 1) a further slowdown in government revenues, 2) a higher than expected
decline in margins, 3) delays in the completion of religious tourism infrastructure, 4) a further sell
down by founder, Nasser Al Tayyar.
120

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Al-Tayyar Travel Group
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
8,631
1,373
-91
1,281
-2
1,205
1,267
-36
1,162
1,222
7,979
1,137
-110
1,027
-8
884
987
-38
840
940
7,780
1,130
-158
972
-35
887
887
-27
854
854
8,546
1,234
-167
1,067
-33
974
974
-29
937
937
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
1,403
-181
-1,438
0
938
1,293
-442
-412
-292
0
966
-718
1,124
-443
-1,019
-419
-201
717
1,071
-477
-1,076
-419
330
638
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
290
4,575
3,409
2,009
8,424
2,823
1,448
-561
3,971
3,443
290
4,877
3,342
1,276
9,576
2,092
1,681
405
5,615
5,141
290
5,162
3,254
1,367
10,238
2,005
1,571
204
6,469
5,335
290
5,472
2,997
926
10,779
2,131
1,460
534
6,987
5,702
12/2015a
12/2016e
12/2017e
12/2015a
12/2016e
12/2017e
12/2018e
0.8
5.0
2.0
5.9
1.8
17.4
0.0
0.9
6.1
1.3
7.9
1.4
-11.0
0.0
0.8
5.5
1.2
8.9
1.2
11.8
5.5
0.7
4.9
1.1
8.1
1.1
11.5
6.1
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
36.33
50.00
1810.SE
ALTAYYAR AB
2,024
Free float
Sector
Country
Analyst
Contact
58%
Hotels Restaurants &
Leisure
Saudi Arabia
Ankur Agarwal, CFA
Price relative
113.00
113.00
93.00
93.00
73.00
73.00
53.00
53.00
33.00
33.00
13.00
2016
Al-Tayyar Travel Group
12/2018e
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
Year to
13.00
2015
Ratio, growth and per share analysis
Year to
Buy
11.9
11.1
9.0
3.0
8.6
-7.6
-17.1
-19.8
-26.6
-25.3
-2.5
-0.6
-5.3
0.4
-10.7
9.9
9.2
9.7
9.8
9.8
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
3.6
51.3
35.9
16.2
15.9
14.8
584.9
-14.0
-0.4
1.9
22.9
19.6
9.9
14.3
12.9
137.1
7.2
0.4
1.5
18.0
14.1
9.1
14.5
12.5
32.3
3.1
0.2
550.8
1.5
18.8
13.9
9.4
14.4
12.5
37.9
7.6
0.4
200.4
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
5.81
6.11
0.00
19.86
4.08
4.56
0.00
26.78
4.07
4.07
2.00
30.85
4.47
4.47
2.20
33.33
Note: Priced at close of 02 Feb 2017
121

EQUITIES ● SAUDI ARABIA
February 2017
Fawaz AlHokair
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ALHOKAIR AB, Reduce, TP SAR26
Company description
Fawaz Abdulaziz Alhokair (Alhokair) is the leading branded apparel retailer in Saudi Arabia. The
company currently has more than 40% market share in the apparel retail sector. Established in
1990, the company currently operates 2,072 stores, including c1,542 in Saudi Arabia, with a
total retail space of c584k sq m. Apart from Saudi Arabia, Alhokair has a presence in North
Africa, Central Asia and North America.
Investment thesis
With increasing pressure on their disposable incomes, Saudi consumers are trading down. We
believe that rather than going for extended promotions (like the one Alhokair ran during the last
quarter), companies should focus more on moving to the value segment. However, Alhokair has
a limited presence in the value segment and is mostly focused on the premium brand category.
Although the group has now got the license to sell “Lefties”, a value-brand from Inditex (ITX SM,
Buy, EUR31.07), we believe that it will take time to establish this new brand in Saudi.
New store openings are slowing down: Over the last five years, Alhokair’s selling space in Saudi
has grown at c15% CAGR which has driven strong sales growth. However, over the last year,
this space growth has fallen to just 2% as the company had to shut down 131 stores due to
weak performance. Furthermore, Alhokair’s stretched balance sheet and debt covenants will
limit future store additions for the group – guidance is just 3% space growth in Saudi over the
next year.
Financials
Fawaz Alhokair reported net income of SAR40.5m, down 56% y-o-y for December ending third
quarter FY2017. Operating profit for the quarter was down 44% while revenues were down
1.7% YoY. Management pointed to additional mark downs for weaker margins.
Following the disposal of Blanco and considering the slowdown in Saudi, we estimate Alhokair’s
revenue growth will slow down to just 2% in FY18. Although we estimates margins to improve
driven by lower inventory losses, we see potential headwinds from slower sales and potential
store closures.
Valuation
We value Alhokair using a DCF model. We derive our WACC of 9.0% using a cost of equity of
10.7%, a debt to equity ratio of 30:70, a beta of 1 (Bloomberg), cost of debt of 5% and terminal
growth of 1%. Our DCF generates a fair value target price of SAR26. Our SAR26 target price
implies a FY18e PE of 12x and downside of 20.6%. We see risk to the group’s earnings from
discretionary spending cuts hence maintain our Reduce rating.
Risks
Key upside risks: Stronger-than-expected improvement in margins and a smaller-than-estimated
impact from the opening of Saudi retail to foreign players.
122

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Fawaz Abdulaziz Alhokair
Financial statements
Year to
Valuation data
03/2016a
03/2017e
03/2018e
03/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Reduce
7,277
1,009
-335
674
-122
605
605
7
616
616
6,751
901
-352
548
-168
416
416
-46
326
326
6,880
948
-325
623
-157
508
508
-41
471
471
7,152
1,040
-317
723
-137
630
630
-50
583
583
721
-652
-667
-473
398
-24
838
-169
-169
-98
-197
669
714
-275
-275
-141
-341
439
759
-286
-286
-291
-332
473
0
3,320
3,830
500
7,468
1,235
3,628
3,128
2,608
5,415
0
3,172
3,849
696
7,340
834
3,627
2,931
2,837
5,491
0
3,165
4,232
1,037
7,715
884
3,627
2,590
3,166
5,476
0
3,177
4,276
969
7,772
1,052
3,227
2,258
3,457
5,432
Year to
03/2016a
03/2017e
03/2018e
03/2019e
1.3
9.6
1.8
11.2
2.6
-0.4
6.9
1.4
10.5
1.7
21.1
2.4
10.2
1.4
1.3
9.7
1.7
14.6
2.2
6.7
2.0
1.2
8.5
1.6
11.8
2.0
7.2
4.2
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
32.76
26.00
4240.SE
ALHOKAIR AB
1,837
130.00
130.00
110.00
110.00
90.00
90.00
70.00
70.00
50.00
50.00
30.00
30.00
03/2017e
10.00
2016
Fawaz Abdulaziz Alhokair
Ratio, growth and per share analysis
03/2016a
03/2018e
03/2019e
Y-o-y % change
30%
Multiline Retail
Saudi Arabia
Raj Sinha
+971 4423 6932
Price relative
10.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
5.5
-11.1
-20.3
-24.3
-20.1
-7.2
-10.7
-18.7
-31.3
-47.0
1.9
5.2
13.6
22.1
44.2
4.0
9.8
16.0
24.0
23.8
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
1.4
13.3
24.7
8.6
13.9
9.3
8.3
120.0
3.1
23.0
1.2
8.9
12.0
5.0
13.3
8.1
5.4
101.8
3.3
28.6
1.3
10.4
15.7
6.2
13.8
9.0
6.0
80.8
2.7
27.6
1.3
12.2
17.6
7.5
14.5
10.1
7.6
64.7
2.2
33.6
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
2.93
2.93
2.25
12.42
1.55
1.55
0.47
13.51
2.24
2.24
0.67
15.08
2.77
2.77
1.39
16.46
123

EQUITIES ● SAUDI ARABIA
February 2017
Halwani Brothers
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
HB AB, Hold, TP SAR52.00
Company description
Halwani Brothers is one of the earliest food producers in the Kingdom of Saudi Arabia and has
come a long way from a single store in Jeddah in 1952. It currently produces and distributes a
range of products, with a total of 400 SKUs split across 4 broad food categories in Saudi Arabia
and Egypt:

Confectionary: which includes products like halawa, maamoul, and ice cream

Sauces, condiments and spreads: includes jams, tahina, olives, pickles, ketchup

Processed meat: chilled and frozen

Other segments: including packaging, dairy, juice, sambousa, and catering
Halwani has 10 factories in KSA and 6 in Egypt, in addition to 2 packaging materials factories.
Halwani markets its products under several brand names such as Halwani Bros, Al Nakhla,
Mokhtarat, Top, Freshy, Thini, and others.
Investment thesis
Halwani Brothers is a dominant player in the processed meat category in Egypt (with a more
than 50% market share in the combined frozen/chilled meat category) and in sesame-based
products in Saudi Arabia (with a c50% market share). The group’s geographical sales split in
2015 was 47% Egypt, 40% from Saudi Arabia, and 13% from exports. Egypt central bank
floated the EGP following which the currency depreciated more than 100%. This impacted
Halwani’s valuations and resulted in a one-time charge of SAR58m in Q4 2016. We believe the
depreciation will lead to a decline in Egypt sales of approximately 25% in 2017, and any
recovery in sesame prices will bring down the margin of Saudi sales. While the business is
defensive with a premium positioning in niche food categories, we believe that at the current
stock price, the stock is in the fair value zone.
Financials
Halwani Bros. posted a weak set of Q4 2016 numbers. It reported revenue of SAR215m, a
decline of 18% y-o-y and 19% lower than HSBC’s estimate of SAR267m. Gross profit for the
quarter came at SAR74.9m (at 34.8% margin), 10% lower than Q4 2015 (31.7% margin) and
8.2% lower than HSBC’s estimate (30.6% margin); the higher margin was attributed to an
increase in profit from the decrease in raw materials prices and price increases on products.
Reported EBIT of SAR25.7m (12.0% margin) was 30.9% below last year (14.2% margin) and
36.8% below HSBC’s estimate of SAR40.7m (15.3% margin). The company attributed the
decline in margin to a higher selling & distribution expense, and an increase in depreciation
which were partly offset by the reversal of a provision for doubtful debt. The company reported a
net loss of SAR15.7m Q4 2016 versus Q4 2015 reported net income of SAR38.7m, but above
HSBC’s estimate of a net loss of SAR20.2m owing to the reversal of income tax in a subsidiary
company as a result of the realised forex losses.
124
EQUITIES ● SAUDI ARABIA
February 2017

Valuation
Our DCF uses a WACC of 9.0%, based on a 3:7 debt-equity ratio, CoD of 5%, CoE of 10.7%
(based on a RfR of 5.2% (US10Y + Saudi/US inflation differential), an ERP of 5.5%, and beta of
1) (all unchanged). Our target price of SAR52 implies downside of 11.9% from the current stock
price. We have a Hold rating on the stock following the devaluation of EGP.
Key risks
Key downside risks: 1) we have factored in a stabilisation of sesame prices at the current
levels based on trends in sesame production and demand. However, an uptick in sesame prices
may mean a deviation from our margin assumptions. 2) Further depreciation of EGP
Key upside risks: Stronger than expected growth in Egypt, appreciation of EGP
125

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Halwani Brothers
Hold
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
1,075
173
-25
149
-12
147
136
-32
115
108
1,039
188
-41
147
-15
80
132
-32
48
83
959
167
-43
124
-9
115
115
-29
86
86
1,066
183
-43
140
-9
131
131
-32
98
98
124
-142
-110
-57
97
-32
55
-65
22
-71
82
38
159
-43
-71
-71
-45
113
114
-43
-72
-86
15
68
0
637
452
52
1,088
172
222
170
657
865
0
661
473
57
1,133
154
309
252
633
923
0
661
451
73
1,112
146
280
207
648
893
0
661
445
28
1,106
157
251
222
660
920
Year to
12/2015a
12/2016e
12/2017e
12/2018e
1.7
10.7
2.1
15.6
2.6
-1.9
4.2
1.9
10.3
2.1
20.4
2.7
2.2
4.2
2.0
11.3
2.1
19.6
2.6
6.7
5.1
1.8
10.4
2.1
17.1
2.6
4.0
5.1
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2016e
105.00
95.00
95.00
85.00
85.00
75.00
75.00
65.00
65.00
55.00
55.00
45.00
45.00
Halwani Brothers
12/2017e
12/2018e
Y-o-y % change
1.0
8.5
10.8
9.4
20.5
-3.3
8.4
-1.3
-45.8
-23.5
-7.7
-11.1
-15.3
44.3
4.0
11.2
9.4
12.6
13.8
14.7
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
1.4
14.7
17.0
11.4
16.1
13.8
14.0
25.9
1.0
73.0
1.2
9.8
12.8
5.0
18.1
14.1
12.6
39.8
1.3
21.7
1.1
10.2
13.4
8.3
17.4
13.0
17.8
32.0
1.2
76.5
1.2
11.6
15.1
9.5
17.1
13.1
19.7
33.6
1.2
51.1
4.03
3.78
2.50
23.00
1.66
2.89
2.50
22.16
3.00
3.00
3.00
22.67
3.45
3.45
3.00
23.11
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
126
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
44%
Food & Staples Retailing
Saudi Arabia
Ankur Agarwal, CFA
105.00
Ratio, growth and per share analysis
12/2015a
Free float
Sector
Country
Analyst
Contact
Price relative
35.00
2015
Year to
59.00
52.00
6001.SE
HB AB
450
35.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Herfy Food Services
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
HERFY AB, Buy, TP SAR94
Company description
Herfy is one of the largest players in the Saudi fast food market with interests in rusk production,
meat processing and bakeries. It also has franchised fast food outlets in Bahrain, Kuwait and
the UAE. The fast food operations contributed c86% of Herfy’s revenue in 2016. As of end
2016, Herfy operated c340 fast food outlets, one of the largest such groups in the Kingdom.
Investment thesis
Despite the recent weakness in sales growth, we continue to like Herfy and see it as one of the
best propositions for investors in Saudi considering the current environment. Herfy trades at a
discount to Saudi consumer peers in terms of 2018e PE. We think it should trade at a premium
for the following reasons: 1) Herfy is already operating in an openly competitive and fragmented
market where international players are already present – hence easing of foreign investment
norms in Saudi would have only a limited impact; 2) Herfy’s product positioning is in the value
segment, which should prove beneficial as consumer discretionary spending moves towards
value as a result of subsidy reforms; 3) the company has a vertically integrated operating model
that helps it operate at a high margin and price products more competitively; 4) among Saudi
consumer companies, Herfy is one of the least dependent on government subsidies. Further
subsidy reforms will have only a limited impact on group costs; 5) Herfy’s expansion plan is
strong and the group’s recent openings, once mature, should start to contribute to strong
revenue growth in the coming quarters.
Financials
Herfy has reported preliminary 4Q16 numbers. The company reported net income of SAR55.3m, up
22% during 4Q16. Operating profit came in at SAR58m, up 26% while revenues for the quarter
came in at SAR280m, up 2.7% YoY. Management pointed to lower raw material costs for the strong
margin gains. Herfy opened 10 new outlets in 4Q 2016 and 36 new outlets for full year 2016.
We estimate revenue CAGR of 10% for the group between 2015 and 2018 driven by strong
expansion. We believe that margins should remain stable despite the headwinds from subsidy
reforms and discretionary spending cuts as the group gains from its vertically integrated
operating model and stable raw material prices.
Valuation
We value Herfy using a DCF model. The WACC of 9.1% is derived from a cost of equity of
10.2% (ERP of 5.5%, RfR of 5.2% based on the sum of the US 10-year bond yield of 2.4% and
the historical Saudi-US inflation differential of 2.8%), debt-equity ratio of 20:80, beta of 0.9, a
terminal growth rate of 2% and cost of debt of 5%. This leads to a target price of SAR94.
Our SAR94 target price implies a FY17e PE of 16x and 18.6% upside. We see Herfy as among
the best-placed Saudi consumer stocks to tackle the double impact of subsidy cuts and growing
competition from easier foreign investment in the Saudi retail sector. Considering future new
opening plans and the large number of outlets opened in 2016 that are yet to operate at a
mature level, we see strong potential for the group in the medium term in terms of earnings
growth. Hence we have a Buy rating on the stock.
127
EQUITIES ● SAUDI ARABIA
February 2017

Risks
Key downside risks: delays in new outlet openings, higher-than-expected growth in raw material
prices leading to lower margins, or a drop in Saudi consumer confidence.
128

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Herfy Food Services
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
1,077
288
-80
208
-4
207
207
-4
203
203
1,185
312
-89
222
-11
221
221
-4
217
217
1,341
356
-101
256
-17
250
250
-5
245
245
1,456
393
-113
281
-22
271
271
-5
266
266
275
-289
-273
-145
130
-17
288
-210
-210
-147
69
68
325
-230
-230
-165
71
84
362
-190
-190
-179
7
160
0
937
252
23
1,189
169
284
261
735
997
0
1,058
309
54
1,367
176
384
330
806
1,136
0
1,188
370
83
1,558
188
484
401
886
1,287
0
1,265
390
76
1,655
199
484
408
972
1,380
12/2015a
12/2016e
12/2017e
12/2015a
12/2016e
12/2017e
12/2018e
3.6
13.6
3.9
18.1
5.0
-0.5
3.7
3.4
12.8
3.5
16.9
4.5
1.8
4.0
3.0
11.4
3.2
14.9
4.1
2.3
4.5
2.8
10.3
2.9
13.8
3.8
4.4
4.9
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
79.28
94.00
6002.SE
HERFY AB
976
Free float
Sector
Country
Analyst
Contact
31%
Hotels Restaurants &
Leisure
Saudi Arabia
Raj Sinha
+971 4423 6932
Price relative
132.00
132.00
112.00
112.00
92.00
92.00
72.00
72.00
Herfy Food Services
12/2018e
52.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
Year to
52.00
2015
Ratio, growth and per share analysis
Year to
Buy
18.3
15.9
7.5
-1.1
-1.5
10.1
8.0
6.9
7.1
7.1
13.1
14.3
14.9
12.9
12.9
8.6
10.5
9.8
8.5
8.5
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
1.2
22.6
28.7
18.7
26.8
19.3
75.8
35.5
0.9
105.0
1.1
20.5
28.2
17.0
26.3
18.8
28.1
41.0
1.1
87.1
1.1
20.7
29.0
16.8
26.6
19.1
21.3
45.3
1.1
81.0
1.1
20.6
28.6
16.5
27.0
19.3
18.1
42.0
1.0
88.9
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
4.39
4.39
2.96
15.92
4.70
4.70
3.17
17.45
5.30
5.30
3.58
19.17
5.75
5.75
3.88
21.04
Note: Priced at close of 02 Feb 2017
129

EQUITIES ● SAUDI ARABIA
February 2017
Jarir Marketing Co
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
JARIR AB, Buy, TP SAR160
Company description
Jarir is one of the largest electronics retailers in Saudi. Established in 1979, primarily as a
bookstore, Jarir Marketing Co. has since branched into the retailing of computers, electronics
goods, and office and school supplies, as well as other small gift items. The company also
undertakes the translation of bestselling books into Arabic. As of end-2016, the company
operated 45 showrooms. Apart from Saudi Arabia, Jarir has outlets in Qatar, the UAE and
Kuwait, and has real estate investments in Egypt.
Investment thesis
Jarir reported 17.7% y-o-y sales growth in Q4 following four quarters of falling sales, driven by
strong smartphone sales as the retailer gained significant market share from smaller retailers as
many of the smaller mobile phone retailers had to shut down due to the implementation of the
100% Saudisation rule for the sector along with a general slowdown in the kingdom. We see
this trend to continue in the medium term.
Our analysis of other markets, eg Russia, indicates that during times of downturn as consumers
trade down and cut spending, retailers with scale gain market share over smaller players. We
believe that Jarir is able adapt its product portfolio to changing trends and may well generate
higher margins on unbranded electronic products which have much lower prices than branded
products. Driven by these factors we see strong revenue growth for the group in the medium
term despite the potential discretionary spending cuts by Saudi consumers.
Financials
Jarir reported sales growth of 17.7% YoY in 4Q16 driven by strong smartphone sales.
Operating income came in at SAR210m, up 6% YoY and the weakness in margins was due to a
shift in sales mix. Earnings for the quarter were up 3% YoY.
We estimate c5% revenue growth for the group in the medium term driven by new openings and
market share gains in Saudi smartphone retail. Despite the headwinds in the form of subsidy
cuts, shift in product mix and expat levies, we estimate margins to remain stable as the group
gains from increasing scale and efficiency improvements.
Valuation
Our fair value target price for Jarir is DCF-based. We assume a WACC of 8.6%, which is
derived from a cost of equity of 10.2%, debt-equity ratio of 30:70, beta of 0.9, terminal growth
rate of 2.5%, and cost of debt of 5% (all unchanged). Our DCF valuation generates a fair value
target price of SAR160. Our SAR160 target price implies a FY18e PE of 18.5x and upside of
27.0%. We maintain our Buy rating on Jarir.
Risks
Downside risks: Slowdown in discretionary spending in Saudi. The opening of the Saudi retail
and wholesale markets to 100% foreign ownership could also pose a downside risk.
130

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Jarir Marketing Co
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Buy
6,123
748
-43
705
-4
751
751
-13
738
738
6,390
743
-50
693
5
751
751
-19
732
732
6,696
793
-56
738
3
796
796
-20
776
776
7,116
836
-62
774
5
837
837
-21
817
817
948
-127
-172
-639
-73
733
757
-168
-168
-622
50
553
784
-179
-179
-660
-60
589
823
-188
-188
-694
-52
619
0
1,269
1,340
158
2,637
1,107
0
-158
1,530
1,344
0
1,387
1,330
108
2,745
1,122
0
-108
1,622
1,487
0
1,510
1,435
168
2,973
1,196
0
-168
1,777
1,581
0
1,636
1,552
220
3,216
1,282
0
-220
1,933
1,686
Year to
12/2016a
12/2017e
12/2018e
12/2019e
1.8
15.0
8.3
15.4
7.4
6.5
5.6
1.8
15.1
7.6
15.5
7.0
4.9
5.5
1.7
14.1
7.1
14.6
6.4
5.2
5.8
1.6
13.3
6.6
13.9
5.9
5.5
6.1
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2017e
212.00
162.00
162.00
112.00
112.00
Jarir Marketing Co
12/2018e
12/2019e
Y-o-y % change
43%
Multiline Retail
Saudi Arabia
Raj Sinha
+971 4423 6932
212.00
Ratio, growth and per share analysis
12/2016a
Free float
Sector
Country
Analyst
Contact
Price relative
62.00
2015
Year to
126.00
160.00
4190.SE
JARIR AB
3,024
62.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
-4.0
-11.0
-12.9
-11.8
-10.9
4.4
-0.6
-1.7
-0.1
-0.8
4.8
6.8
6.4
6.1
6.1
6.3
5.4
4.9
5.2
5.2
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
4.5
50.6
48.7
29.2
12.2
11.5
179.1
-10.3
-0.2
4.5
47.7
46.4
27.2
11.6
10.8
4.4
46.9
45.7
27.2
11.8
11.0
4.4
46.2
44.0
26.4
11.7
10.9
-6.6
-0.1
-9.5
-0.2
-11.4
-0.3
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
8.20
8.20
7.10
16.99
8.13
8.13
6.91
18.03
8.63
8.63
7.33
19.74
9.07
9.07
7.71
21.48
131

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Airlines Catering
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
CATERING AB, Hold, TP SAR92
Company description
Saudi Airlines Catering (SACC) provides complete catering services for Saudi Arabian Airlines
(Saudia) along with partial services for various other major airlines. SACC also has divisions
that are involved in retailing within airlines (Skysales), and provides lounge services at airports
and on the ground catering services to both companies and religious travellers.
Investment thesis
Although we see robust growth for the group in the near term from fleet expansion at Saudi
Arabian Airlines, we believe that the margins of Saudi Airlines Catering will remain under
pressure. Furthermore, with the cuts in discretionary spending in Saudi, we believe that per
flight revenues could see some drop for the group.
Cuts in government spending is an overhang: We estimate a 10pp drop in SACC’s long-term
operating margins from 2020e as we believe it is at risk of significant cuts, as Saudia (which
contributes over 60% of SACC’s revenues) is likely to renew the contract in 2019 at lower price
terms. Hence we estimate 2020e earnings to drop to 2016 levels. Furthermore, with potential
subsidy reforms to come in the next few years we see cuts in discretionary spending in Saudi
which in our opinion will lead to slower growth for SACC.
Diversifying is understandable but new divisions will not contribute enough: To mitigate single
customer risk the company is attempting to diversify, unfortunately nothing is as lucrative as the
current catering deal with Saudia. There is growth in Skysales and business lounges but some
of the other contracts signed recently are small: a three-year deal with Al Bayraq Airlines for inflight catering and retail for SAR81m, renewal of the in-flight catering contract with Oman Air
and a two-year contract for security services for SAR12m with Saudi Airlines Cargo.
Dividends still a positive: The company continues to have strong enough cash flow to support a
dividend yield of 6.8% in 2016, which we believe can be sustained given a net cash position.
Financials
Saudi Catering reported preliminary 4Q16 results. The company reported net income of
SAR105m, down 45% for the quarter 4Q16. Operating income came in at SAR103m, down 44%
y-o-y while net revenue came in at SAR535m, down 4% YoY. Management pointed out that in
the base period 4Q15 the company had released SAR20m provision for rent which did not
come through in the current quarter. Among the divisions, in-flight catering revenues were down
7%, non-airline revenues were down 6% and retail revenues were up 10%.
For the medium term between 2015 and 2018 we estimate revenue CAGR of c8% with stable
margins as the group gains from fleet expansion at Saudi Arabian Airlines and through new
non-airline contracts.
Valuation
We value SACC using a DCF model. The WACC of 9.1% is derived from a cost of equity of
10.2%, a debt-equity ratio of 30:70, beta of 0.9, terminal growth of 2%, cost of debt of 5%. Our
132
EQUITIES ● SAUDI ARABIA
February 2017

DCF generates a fair value target price of SAR92. Our SAR92 target price implies FY17e PE of
11x and upside of 2.1%. Although we see strong medium-term growth potential for the group
from fleet expansion at Saudi Arabian Airlines, we believe that the margins will remain under
pressure. Further, we estimate a 10pp drop in SACC’s long-term operating margins from 2020e
as we believe it is at risk of significant cuts, as Saudia (which contributes over 60% of SACC’s
revenues) is likely to renew the contract in 2019 at lower price terms. Hence we estimate 2020e
earnings to drop to 2016 levels. Furthermore, with potential subsidy reforms to come in the next
few years we see cuts in discretionary spending in Saudi which in our opinion will lead to slower
growth for SACC. Hence we have a Hold rating on the stock.
Risks
Key downside risks include: Around 60% of the company’s revenues come from Saudia, which
represents a high concentration risk both in terms of the airline as well as its significant
exposure to Saudi Arabia. A considerable proportion of our long-term growth forecast for SACC
is dependent on Saudia’s fleet expansion. If the fleet expansion is below expectations it could
lead to lower revenues for SACC. Since air travel is a discretionary expenditure, a drop in
consumer confidence could negatively affect our top-line forecast for SACC.
Key upside risks include: We currently estimate SACC’s operating margins to drop to 18% in
2020e from the current level of 28% as we believe that Saudia will significantly alter the terms of
contract when it is up for renewal. A scenario where such a move does not happen would imply
a higher valuation for SACC.
133

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Airlines Catering
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Hold
2,261
694
-25
669
0
699
699
-42
657
657
2,261
619
-38
580
0
588
588
-32
556
556
2,458
697
-44
653
0
662
662
-36
626
626
2,748
806
-49
757
0
766
766
-42
724
724
581
-292
-292
-564
167
261
521
-147
-147
-533
191
334
686
-147
-147
-563
61
493
779
-151
-151
-651
66
576
0
513
1,335
509
1,848
527
0
-509
1,318
812
0
621
1,247
318
1,868
525
0
-318
1,341
1,026
0
725
1,223
257
1,948
541
0
-257
1,404
1,150
0
826
1,214
191
2,041
561
0
-191
1,477
1,288
Year to
12/2015a
12/2016e
12/2017e
12/2018e
3.0
9.9
8.5
11.2
5.6
3.5
7.6
3.1
11.4
6.9
13.3
5.5
4.5
7.2
2.9
10.2
6.2
11.8
5.3
6.7
7.6
2.6
8.9
5.6
10.2
5.0
7.8
8.8
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
90.11
92.00
6004.SE
CATERING AB
1,968
205.00
205.00
185.00
185.00
165.00
165.00
145.00
145.00
125.00
125.00
105.00
105.00
85.00
85.00
Saudi Airlines Catering
Ratio, growth and per share analysis
12/2015a
12/2016e
12/2017e
12/2018e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
134
Source: HSBC
Note: Priced at close of 02 Feb 2017
5.8
6.4
5.6
6.8
8.1
0.0
-10.8
-13.3
-15.8
-15.4
8.7
12.7
12.6
12.6
12.6
11.8
15.6
15.8
15.8
15.8
3.3
92.2
51.6
35.9
30.7
29.6
2.5
59.7
41.8
29.9
27.4
25.7
2.3
56.8
45.6
32.8
28.4
26.6
2.3
58.7
50.3
36.3
29.3
27.5
-38.6
-0.7
-23.7
-0.5
-18.3
-0.4
-13.0
-0.2
8.01
8.01
6.88
16.08
6.78
6.78
6.50
16.35
7.63
7.63
6.86
17.12
8.83
8.83
7.94
18.01
30%
Commercial Services
Saudi Arabia
Raj Sinha
+971 4423 6932
Price relative
65.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
65.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Company Hardware
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SCH AB, Buy, TP SAR107.00
Company description
Founded in 1984, Saudi Company for Hardware (SACO) is one of the largest retailers providing
home improvement products in Saudi Arabia, with a product portfolio encompassing
housewares, electrical appliances, furniture, power tools, building material, sporting equipment,
and automotive and plumbing accessories, among other categories (numbering at over 45,000
SKUs). The company currently has 26 stores in 14 cities around Saudi (2 of which are
franchisees), with formats varying in size from 2,000-24,500 sqm (SACO World), with ~12m
visitors in 2014 to the company’s then 23 stores (company’s estimate). Aside from retail, the
company has a small wholesale component (~1.4% of 2014 revenues), which sells the same
tools and equipment to contractors.
Investment thesis
We view SACO as a high quality retailer whose format lends itself to greater product mix
flexibility. SACO’s product portfolio is relatively resilient to the deflationary trends faced by other
discretionary retailers, especially those in the electronics category. SACO continued its
outperformance in Q4 2016 with revenue/ earnings growth of 9.2%/9.5% respectively,
compared to average 4Q16 revenue/earnings growth of 6.5% / -5.0% respectively by other
listed Saudi consumer companies (ex-Savola). LFL for the company increased by 5.5% in spite
of the decrease in average basket size. LFL for 2016 was limited to a decline of 1.6%
confirming that its target consumer segment was less impacted by the austerity measures in
Saudi. The addition of 2 new stores along with operating efficiency meant that sales were flat
while recurring earnings were up 3.1% in 2016.
SACO's cash flow from operations in 2016 more than tripled on the back of a reduction in
inventory days from 213 days in 2015 to 176 days in 2016 (versus our expectation of 195 days)
which resulted in a Net Debt reduction from SAR172m in 2015 to SAR21m in 2016 (or
SAR6.3/share). After this sharp improvement we now forecast a modest reduction in inventory
days from 176 in 2016 to 170 by 2020. We expect ~15% area addition in 2017 followed by
~11.3% in 2018 to offset a benign LFL trajectory and allow SACO to gain market share
especially from the unorganized/sub-scale retailers in the home-improvement space. We
believe that the current PE valuation of 15.4x in 2017e with 3.7% dividend is reasonable for a
strong retail franchise focused on the value segment in Saudi. SACO trades at a 28% discount
to global peers (average PE 2017e of 21.4x) in spite of similar medium-term growth prospects
and ROE profile. Our revised target price implies a target valuation of 18.7x for FY17e EPS,
which we believe is reasonable in the context of an HSBC EPS 2016-18e CAGR of 11% and an
average ROE of 25.6% in 2017- 2018e.
Financials
SACO’s Q4 2016 top line/earnings were ahead of our estimates .The increase was attributed to
the ramp-up of the 2 new stores opened during 2016 and the inclusion of Medscan from the
date of the acquisition. SACO’s 4Q revenue SAR384m was up 9.2% y-o-y and 4.1% above
HSBC’s estimate of SAR369m. EBIT during the quarter increased to SAR46m up 28.9% y-o-y
135
EQUITIES ● SAUDI ARABIA
February 2017

and 37.9% above HSBC estimate of SAR33m, mainly as SG&A expenses and financial charges
saw a decline. Net income at SAR41m was up 9.2% y-o-y on the reported net income last year
(which included a SAR4.57m one-off insurance claim impact) and 34.7% higher than our
estimate of SAR31m. Medscan added ~SAR1.9m to the top line (or an additional 0.5% in topline growth) and SAR181,000 to net income (or an additional 0.48% in net income growth).
Valuation
Our DCF uses a WACC of 8.71%, based on 7:13 debt-equity ratio, CoD of 5%, CoE of 10.7%
(based on a RfR of 5.2% (US10Y + Saudi/US inflation differential), an ERP of 5.5%, and beta of
1) (all unchanged). This leads to a target price of SAR107 (unchanged). Our target price of
SAR107 implies upside of 16.6% from the current stock price. We have a Buy rating on SACO
considering the strong long-term potential of the group.
Key risks
Key downside risks: 1) Potential slowdown in like for like sales due to sharper-than-expected
decline in consumer spending; 2) Slower pace of expansion or sales ramp-up in new stores
136

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Company Hardware
Financial statements
Year to
Key forecast drivers
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
1,324
172
-33
139
-5
136
135
-10
126
125
1,509
192
-41
150
-3
149
149
-11
138
138
1,724
218
-46
172
-5
168
168
-13
155
155
1,919
242
-53
189
-8
182
182
-14
169
169
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
287
-69
-227
-36
-151
192
157
-65
-63
-79
-15
91
159
-83
38
-89
11
74
184
-82
-50
-96
-8
101
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
0
241
645
55
894
307
76
21
511
524
0
262
719
69
990
345
76
6
569
567
0
298
914
178
1,220
389
196
18
635
645
0
324
1,030
216
1,362
428
226
9
708
709
Ratio, growth and per share analysis
Year to
12/2016a
12/2017e
12/2018e
12/2019e
3.7
6.4
5.4
1.4
3.1
14.0
11.3
8.2
9.0
10.2
14.2
13.5
14.2
13.0
13.0
11.3
11.2
9.9
8.6
8.6
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
Buy
2.3
22.5
25.8
14.8
13.0
10.5
33.9
4.2
0.1
1348.8
2.8
25.5
25.5
14.9
12.7
10.0
67.9
1.1
0.0
2460.2
2.8
26.2
25.8
14.5
12.6
10.0
43.1
2.8
0.1
902.4
2.8
25.8
25.1
13.6
12.6
9.8
30.9
1.3
0.0
1962.1
5.26
5.20
3.00
21.28
5.73
5.73
3.30
23.70
6.47
6.47
3.70
26.48
7.03
7.03
4.00
29.51
Year to
Avg. area (sqm)
Area growth (%)
Store count (ex. Franchisees)
Sales density (SAR/sqm)
SAR/sqm growth (%)
12/2016a
12/2017e
12/2018e
12/2019e
141,236
9
26
9,204
-1
158,150
12
30
9,066
-2
178,765
13
35
9,202
2
193,727
8
38
9,478
3
Valuation data
Year to
12/2016a
12/2017e
12/2018e
12/2019e
1.7
12.8
4.2
17.6
4.3
8.8
3.3
1.5
11.4
3.9
16.0
3.9
4.2
3.6
1.3
10.1
3.4
14.1
3.5
3.4
4.0
1.1
9.1
3.1
13.0
3.1
4.6
4.4
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
91.73
107.00
4008.SE
SCH AB
586
Free float
Sector
Country
Analyst
Contact
30%
Specialty Retail
Saudi Arabia
Ankur Agarwal, CFA
Price relative
160.00
160.00
140.00
140.00
120.00
120.00
100.00
100.00
80.00
80.00
60.00
60.00
40.00
2015
40.00
2016
Saudi Company Hardware
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
137

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Dairy & Foodstuff
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SADAFCO AB, Buy, TP SAR162.00
Company description
Saudia Dairy and Foodstuff Company (SADAFCO) was founded in 1976 and operates primarily
in the imported dairy processing segment (dairy products accounted for 85% of total sales in
FY2016). The company relies on its flagship brand “Saudia,” which has strong recall in the
domestic market. SADAFCO’s products include long life milk, powdered milk, flavoured milk,
ice cream, cheese, and other products (tomato paste, ketchup, frozen French fries and potato
chips). SADAFCO has a presence in other countries in the MENA region, but Saudi Arabia is
the dominant country, contributing 92.7% of the company’s revenues. Among other markets,
Qatar was the largest, contributing 2.5% of total revenue in FY 2016.
Investment thesis
We favour SADAFCO given its revenue as a staples/dairy producer is largely inelastic to the
current macro backdrop in Saudi. SADAFCO’s cost competitiveness versus the more water and
energy intensive fresh dairy increases on the back of subsidy cuts, in our view. SADAFCO’s
earnings in the first 9 months of FY17 (April-September 2016) rose 26% due to raw material
tailwinds, which has resulted in significant gross margin expansion. Average gross margin of
40.9% in 9M FY17 was the highest for seven years.
Skimmed milk powder prices have increased 14% since the end of 3Q 2016, but we believe that
margin strength relative to last year may persist longer for SADAFCO than these milk powder
prices suggest. This depends on how long SADAFCO has locked in raw material prices. We
conservatively assume SADAFCO’s gross margin declines by 211bps y-y in 4Q FY17 and
declines by around 274bps in FY18 (versus FY17 average levels). The valuation for SADAFCO,
a defensive company with a solid balance sheet (SAR13/share of net cash) and a steady
earnings growth, is compelling. It currently trades at 13.1x FY18, a 40% discount to Almarai.
Financials
As the company’s reported 3Q FY17 results sales remained subdued (down-7.9%) owing to
intense competition, gross margin remained at elevated levels (gross profit up 4.7%, 39.4% in
3Q FY17 versus 34.6% in 3Q FY16). Selling and distribution expenses for the quarter increased
by 17.3% which the company attributed to an aggressive pricing and discounting campaign
adopted by competitors which meant that operating income at SAR72m was flat versus last
year. Net income for 3Q at SAR68.9m was flat (though up 26.2% YTD) which means that it is on
track to achieve our full-year net income estimate of SAR289m which will imply a net income of
SAR61m in 4Q FY17 (versus ~SAR80m in 4Q FY16).
Valuation
Our DCF-based target price of SAR162 is derived using a WACC of 9.12% based on a cost of debt
of 5%, CoE of 10.15% and a debt: equity ratio of 1:4. Our CoE assumption is underpinned by a riskfree rate of 5.2% (US10Y + Saudi/US inflation differential), an ERP of 5.5%, and an estimated beta of
1.35 (all unchanged). This implies upside of 38.9% and hence we have a Buy rating.
Key risks
Key downside risks: reversal in commodity prices and shifts in the competitive landscape.
138

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudia Dairy & Foodstuff
Financial statements
Year to
Valuation data
03/2016a
03/2017e
03/2018e
03/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Buy
1,983
358
-82
276
0
276
276
-15
260
260
1,864
382
-83
299
7
310
307
-21
289
285
2,069
381
-82
299
12
311
311
-22
288
288
2,303
416
-81
335
13
348
348
-26
321
321
362
-68
-67
-114
-180
296
425
-75
-75
-130
-220
347
316
-79
-79
-146
-91
237
350
-81
-81
-163
-106
269
0
577
813
246
1,391
194
0
-246
1,092
950
0
569
973
466
1,542
186
0
-466
1,251
890
0
566
1,132
557
1,698
195
0
-557
1,393
945
0
566
1,303
664
1,869
204
0
-664
1,551
1,001
Year to
03/2016a
03/2017e
03/2018e
03/2019e
1.8
9.9
3.7
14.6
3.5
7.8
3.4
1.8
8.7
3.7
13.3
3.0
9.1
3.9
1.6
8.5
3.4
13.1
2.7
6.3
4.3
1.4
7.5
3.1
11.8
2.4
7.1
4.7
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
116.62
162.00
2270.SE
SADAFCO AB
1,010
209.00
209.00
189.00
189.00
169.00
169.00
149.00
149.00
129.00
129.00
109.00
109.00
03/2017e
03/2018e
03/2019e
Y-o-y % change
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
9.7
57.7
77.2
79.6
84.4
-6.0
6.7
8.5
12.3
9.8
11.0
-0.3
0.0
0.2
1.1
11.3
9.4
12.0
11.9
11.3
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
2.1
27.1
25.5
20.1
18.0
13.9
2.0
30.4
24.3
19.3
20.5
16.1
2.3
30.3
21.8
17.2
18.4
14.5
2.4
31.9
21.8
17.4
18.1
14.5
-22.5
-0.7
-37.2
-1.2
-39.9
-1.5
-42.7
-1.6
8.01
7.99
4.00
33.61
8.89
8.78
4.50
38.49
8.87
8.87
5.00
42.86
9.87
9.87
5.50
47.73
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
89.00
2016
Saudia Dairy & Foodstuff
Ratio, growth and per share analysis
03/2016a
51%
Food Products
Saudi Arabia
Ankur Agarwal, CFA
Price relative
89.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
139

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Marketing Company
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SMARKETI AB, Hold, TP SAR27.00
Company description
Saudi Marketing Co (a.k.a Farm) operates food retail stores and indoor entertainment centres in
Saudi Arabia, as well as a shopping mall in Lebanon. Established in 1978, Farm opened its first
retail outlet (Farm Superstore 1) in Dammam in October 1979. It was founded by the Alaswad
family which continues to retain a 66.5% stake in the company.
The company currently operates 64 supermarkets, and 10 indoor entertainment centres under
its ‘Adventure World’ brand. The company also owns Beirut Mall in Lebanon, which hosts over
50 tenants in an area of over 50,000 m2.
Investment thesis
Saudi Marketing ended the year on the positive side with revenue going up 3.5% for the year,
mostly on the back of new stores, but the top line growth slowed dramatically compared to 9%
in 2015 and 11% in 2014 driven by a mid-single digit decline in LFL growth. We view Saudi
Marketing as a long-term beneficiary of the consolidation theme in the food retail market, helped
by its aggressive store expansion plan, which the management confirms remains in place in
spite of the current slowdown in the market. However the key challenge for Farm will be dealing
with aggressive competition from Savola, the largest retail player in the market, and Othaim a
strong player in the Central region where FARM has been adding some stores. Additionally in
the environment of consumers trading down, FARM may be affected more than the value
segment retailers given its positioning as a middle to upper middle income retailer.
Financials
Farm reported Q4 2016 results coming below our estimates of the top and bottom line. Revenue
for the quarter came at SAR491m, 7.5% below HSBC estimate of SAR531m. The company
reported gross profit of SAR102.8m (at margin of 20.9%), 15.6% lower than HSBC’s estimate of
SAR121.7m (at a margin of 22.9%). EBIT came at SAR20.7m, 40% below our estimate at
SAR35m. The EBIT margin in Q4 2016 came at 4.2%, 230bps lower than HSBC’s estimate of
6.5%. Net income for Q4 2016 was SAR16.8m, 47% below HSBC’s estimate of SAR31.7m.
Valuation
Our DCF valuation uses a WACC assumption of 9.0% based on a 3:7 debt-to-equity ratio, CoD
assumption of 5.0% and a CoE assumption of 10.7% (all unchanged). Our target price of
SAR27 implies a valuation of 10.67x FY17 EPS and downside of 12.8%. Although we see
continuing pressure on like-for-like growth of the company in the medium term, the stock trades
at a discount to Saudi consumer peers. Hence we maintain our Hold rating.
Key risks
Key upside risks: Stronger-than-expected like for like growth as a result of strategic shifts in
store locations and potential regulatory changes leading to market consolidation.
Key downside risks: Any delay in new store openings and intensifying competition in Saudi
food retail.
140

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Marketing Co
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Hold
1,898
164
-38
127
-7
114
119
-3
110
116
1,971
159
-41
119
-8
111
110
-3
108
107
2,109
171
-45
126
-8
117
117
-3
114
114
2,320
194
-51
143
-9
134
134
-4
130
130
29
-128
18
-53
151
-102
186
-146
-146
-35
-5
39
168
-153
-123
-35
20
15
186
-162
-132
-35
11
24
1
720
583
17
1,311
320
385
369
554
967
1
825
607
22
1,441
376
385
364
627
1,035
1
933
634
31
1,576
403
415
384
706
1,135
1
1,044
687
51
1,740
441
445
395
800
1,240
Year to
12/2015a
12/2016e
12/2017e
12/2018e
0.9
10.7
1.8
12.0
2.5
-7.4
2.5
0.9
11.0
1.7
13.0
2.2
2.8
2.5
0.8
10.3
1.6
12.2
2.0
1.1
2.5
0.8
9.2
1.4
10.7
1.7
1.7
2.8
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
30.96
27.00
4006.SE
SMARKETI AB
371
101.00
101.00
81.00
81.00
61.00
61.00
41.00
41.00
Saudi Marketing Co
Ratio, growth and per share analysis
12/2015a
12/2016e
12/2017e
12/2018e
Y-o-y % change
21.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
9.0
15.6
13.0
4.5
14.3
3.8
-3.3
-6.5
-2.6
-8.1
7.0
7.5
6.1
5.8
6.6
10.0
13.4
13.5
13.9
13.9
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
2.2
14.4
22.1
9.8
8.7
6.7
22.4
66.4
2.2
7.8
2.0
11.5
18.1
8.4
8.1
6.0
18.8
57.9
2.3
51.1
1.9
11.3
17.1
8.1
8.1
6.0
20.2
54.3
2.2
43.8
2.0
11.7
17.2
8.4
8.4
6.2
21.2
49.2
2.0
47.1
2.45
2.58
0.78
12.32
2.39
2.37
0.78
13.93
2.53
2.53
0.78
15.68
2.88
2.88
0.86
17.79
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
30%
Food & Staples Retailing
Saudi Arabia
Ankur Agarwal, CFA
Price relative
21.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
141

EQUITIES ● SAUDI ARABIA
February 2017
Savola
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SAVOLA AB, Buy, TP SAR48
Company description
Savola is one of the largest business conglomerates in Saudi Arabia. The group’s main
presence is in food production and grocery retail. In addition, the group also has a host of other
strategic investments in various industries across MENA and Central Asia.
Savola’s food division has three key products: edible oil, refined sugar and pasta. The division
has a presence across GCC, Iran, North Africa and Turkey. As of 2016, the foods division
accounted for 47% of the company’s revenues. The retail arm (Panda) contributed 53% of
revenues in 2016 and is the largest organised food retailer in Saudi. Panda operates 163
supermarkets, 66 hypermarkets and 181 convenience stores, with a total selling space of
752,784sq m across Saudi Arabia and the UAE as of 2016 end.
Investment thesis
Inventory write-offs, FX losses and a weak operational performance at its grocery retail division,
Panda led the group to report losses in 2016. We believe that most of the kitchen sinking is
done during the year and 2017 should see some improvement in terms of operational
performance with a new management team in place.
Although we believe that Panda will not see a sudden improvement in performance we have
Buy rating on the stock. Savola’s foods division has started showing signs of recovery, as seen
during the last two quarters which we believe should support the group performance.
Furthermore, the stake sale in the Egyptian sugar business should also help the group in the
near term in our opinion.
With Savola’s stake in its listed associates alone being valued more than the company’s market
capitalisation, the market is ascribing no value for its core operations, which we believe is
unwarranted. We believe Savola’s valuation is not justified as core operations are still profitable
(we estimate they will contribute SAR324m profits in 2017e).
Financials
The company reported a SAR964m net loss for the quarter compared to a SAR515m net profit
in 4Q15. The group has taken gross impairments and inventory write-down of SAR951m which
had a net impact of SAR860m. Excluding the impairment, inventory write-downs and one-off
gains, the company reported net income of SAR74m. The company reported an operating loss
of SAR176m compared with a SAR378m operating profit in 4Q15. Net revenues for the quarter
came in at SAR6.25bn, down 0.2% YoY.
We estimate weakness in Savola’s retail division to continue in 2017 while the foods division,
despite a strong operational performance will see slow growth in SAR-terms due to FX
movements. However, in terms of margins we forecast a recovery for the retail division as many
under-performing stores have now been closed.
142

EQUITIES ● SAUDI ARABIA
February 2017
Valuation
We use a DCF methodology to value Savola’s core subsidiaries and take the market value of its
listed associates. We assume a WACC of 9.1% derived from a cost of equity of 10.7% (based
on an ERP of 5.5% and RfR of 5.2%), a cost of debt of 5.5%, a debt-equity ratio of 30:70, beta
of 1 and a terminal growth rate of 2.5%. To this we add associates, which we value using the
market capitalisation for the listed ones (in case they are covered by HSBC, we use the lowest
of market capitalisation and target market capitalisation). Based on this, we arrive at a fair value
target price of SAR48. Our SAR48 target price implies upside of 27.3% from the current price.
We believe that a turnaround at Panda will take time, while revenue growth at the foods division
will remain under pressure from FX woes. However, Savola’s current stock price implies no
value for the group’s core operations as the market value of the listed associates is more that
the group’s market capitalisation. Hence, we have a Buy rating on the stock.
Risks
Key downside risks: Continuing weakness in the consumer sentiment in Saudi leading to
weaker-than-expected like-for like sales growth in the food retail division. The inability of the
group to turn around its small format stores. Continuing weakness in sugar prices and the
potential dumping of sugar also are downside risks to our valuation.
143

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Savola
Buy
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
25,008
1,577
-743
835
-567
-306
-306
-139
-451
-451
25,381
2,361
-784
1,577
-218
1,358
1,358
-136
1,163
1,163
26,871
2,871
-826
2,045
-220
1,825
1,825
-183
1,553
1,553
28,541
3,169
-885
2,284
-221
2,063
2,063
-206
1,746
1,746
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
2,444
-1,482
-741
-667
-137
634
777
-1,142
-890
0
332
255
1,926
-1,344
-1,029
-534
-143
1,411
1,629
-1,427
-1,074
-873
539
1,157
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
662
6,822
7,766
1,320
23,826
5,313
8,705
7,386
8,491
8,616
662
7,179
9,329
1,987
26,334
5,599
9,705
7,718
9,655
9,584
662
7,697
9,283
2,184
27,540
5,642
9,759
7,575
10,674
9,815
662
8,239
9,330
1,693
28,952
6,023
9,807
8,114
11,547
10,515
Year to
12/2016a
12/2017e
12/2018e
12/2019e
0.8
12.0
2.2
0.7
7.9
2.0
17.4
2.1
2.3
0.0
0.7
6.2
1.8
13.0
1.9
13.7
2.6
0.6
5.5
1.7
11.6
1.7
12.2
4.3
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
2.4
5.5
3.3
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
37.72
48.00
2050.SE
SAVOLA AB
5,382
82.00
82.00
72.00
72.00
62.00
62.00
52.00
52.00
42.00
42.00
32.00
32.00
12/2017e
12/2018e
12/2019e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
144
22.00
2016
Savola
Ratio, growth and per share analysis
12/2016a
Source: HSBC
Note: Priced at close of 02 Feb 2017
-0.5
-37.8
-56.3
-114.9
-125.2
1.5
49.7
88.8
5.9
21.6
29.7
34.4
33.5
6.2
10.4
11.7
13.0
12.4
2.6
12.4
-4.7
1.5
6.3
3.3
2.8
80.7
4.7
33.1
2.8
15.6
12.8
5.7
9.3
6.2
10.8
74.4
3.3
10.1
2.8
19.0
15.3
6.8
10.7
7.6
13.1
66.0
2.6
25.4
2.8
20.2
15.7
7.3
11.1
8.0
14.3
65.1
2.6
20.1
-0.85
-0.85
1.25
15.90
2.18
2.18
0.00
18.08
2.91
2.91
1.00
19.99
3.27
3.27
1.63
21.62
56%
Food Products
Saudi Arabia
Raj Sinha
+971 4423 6932
Price relative
22.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Shaker
SHAKER AB, Not rated
Company description
The parent company of Shaker Group was established in 1950 for the import and wholesale of
air conditioners and home appliances. Currently, Shaker Co. is the main distributor in Saudi
Arabia for eight brands of air conditioners and home appliances through its sales outlets,
service centres and warehouses. Brands distributed by Shaker Company include LG, Ariston,
Indesit, Maytag, DeLonghi, American Standard and McQuay. The company also sells some
products under its own brand name.
Currently, the group operates four subsidiaries through its holding company:

Ibrahim Shaker Company Limited: Established in 1982, the company undertakes wholesale
and retail of home appliances, including kitchen appliances, water coolers and air
conditioning units.

Ibrahim Hussein Shaker Project and Maintenance Company: Established in 2006, the
company focuses on providing services to government entities and projects.

LG Shaker Company: A joint venture between Korea’s LG Electronics and Shaker
Company, the company has manufactured LG air conditioning units under licence in Saudi
Arabia since 2006.

New Vision for Electronics and Electrical Appliances: Incorporated in Jordan, the company
produces and distributes household, electrical and electronic appliances.
Financials
Shaker reported a net loss of SAR 29.9m in 4Q, compared with a net loss of SAR 17.8m in
4Q15. The greater loss was due to lower revenues, down 16.6% yoy, one-off expenses of
SAR6.8m for consulting fees and restructuring and a loss in a related company of SAR 4.9m
(which had a net profit of SAR 1.4m in 4Q15). However, operating profit was up 15.8% on lower
COGS. On a quarter-over-quarter basis, the net loss was down from a net profit SAR 2.4m, on
the back of lower sales (-22.1%) and an increase of SAR 6.7m in sales and distribution
expenses. For the full year, net profit dropped 65.2% yoy to SAR 48m, EBIT was SAR 50m
down by 45.6% and revenues fell 12.9% to SAR 1,643m.
Recent News
12 May 2016: The company announced Mr. Abdulelah Abunayan as board chairman.
1 November 2016: It announced a dividend of SAR 0.75 for the first 9 months of 2016.
22 December 2016: Shaker signed a 3 year extension deal with LG Electronics to be the
exclusive vendor of LGV air conditioners.
145

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Al Hassan Ghazi Ibrahim Shaker Co.
Financial statements
Year to
Valuation data
12/2013a
12/2014a
12/2015a
12/2016a
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
Taxation
Net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
1,741
226
30
196
-19
178
8
125
1,557
122
12
110
-14
482
7
437
1,887
102
14
91
-17
134
8
137
1,643
63
14
50
-30
49
5
48
88
-32
-38
0
-36
56
-94
-72
-86
-175
262
-166
-57
-38
-37
0
99
-95
-83
-24
-22
-47
122
-107
0
301
1,176
89
1,489
220
445
356
790
1,400
10
223
1,291
65
2,028
411
656
591
926
1,963
39
258
1,579
85
2,431
558
758
673
1,075
2,346
39
257
1,527
55
2,401
408
880
825
1,071
2,346
Ratio, growth and per share analysis
Year to
12/2013a
12/2014a
12/2015a
12/2016a
Year to
Revenue
EBITDA
Operating profit
PBT
Ratios (%)
0.2
-16.1
-18.1
-21.0
-10.6
-46.0
-43.8
170.8
21.2
-16.8
-17.0
-72.2
-12.9
-38.2
-45.6
-63.4
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
1.2
8.9
15.8
8.4
13.0
11.3
-11.9
0.5
1.6
0.2
0.8
22.3
47.2
21.5
7.8
7.1
-8.7
0.6
4.8
-0.3
0.8
5.8
12.7
5.6
5.4
4.8
-6.0
0.6
6.6
-0.1
0.7
2.0
4.5
2.0
3.8
3.0
-2.1
0.8
13.1
-0.1
EPS Rep (diluted)
DPS
Book value
3.6
0.0
17.1
12.5
0.0
17.1
3.9
0.0
17.1
0.8
0.8
17.0
12/2013a
12/2014a
12/2015a
12/2016a
1.1
8.2
1.3
4.6
1.0
5.4
0.0
1.2
15.3
1.3
1.3
1.0
5.4
0.0
1.0
18.3
1.3
4.2
1.0
5.4
0.0
1.1
29.6
0.8
21.7
1.0
0.0
4.6
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Reuters (Equity)
Market cap (USDm)
Free float
Country
16.47
1214.SA
277
64.3
Saudi Arabia
Bloomberg (Equity)
Market cap (SARm)
Enterprise value (SARm)
Sector
SHAKER AB
1,038
1,863
Industrials
Price relative
60
60
50
50
40
40
30
30
20
20
10
10
0
2014
0
2015
Shaker Group
Y-o-y % change
146
Not rated
Source: HSBC
Note: Priced at close of 02 Feb 2017
2016
2017
Rel to Tadawul

EQUITIES ● SAUDI ARABIA
February 2017
United Electronics Company
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
EXTRA AB, Hold, TP SAR29.00
Company description
Extra opened its first store in 2003 and now has 42 stores. The company has a presence in 24
cities overall and a major presence in Riyadh, where it operates 8 stores. The company also has a
presence in both Bahrain and Oman. It is one of the largest consumer electronics and white goods
retailers in Saudi Arabia. The company’s core activities include the retailing of consumer
electronics, home appliances, mobile communication solutions, digital imaging equipment and
gaming consoles. The company operates multiple store formats, ranging in space from 1,000m2 to
5,000m2. It has 4 stores with an area of 4,500m2 or more (Class A), 4 stores with areas in the
range of 3,500-4,500m2 (Class B), 15 stores with areas in the range of 2,000-3,000m2 (Class D);
the remaining stores have areas of less than 2,000 m2 (Class D).
As per the latest reported data, Extra’s sales mix is heavily weighted towards the audio-visual
category (50% of revenue, with gross margins in the range of 15%-18%), followed by white
goods and home appliances (25% of revenues, with gross margins in the range of 25%-26%);
the remaining revenues are derived from the digital segment , including personal computers
(PCs) and smartphones (with gross margins in the range of 10-12%). Recent trends in sales
and margins, suggest that the mix may have shifted towards lower-margin items.
Al Fowzan Holding Company and AbdulAziz Al Saghir Investments Company, the key shareholders
at listing, continue to be the major shareholders with 45.42% and 14.93% stakes, respectively.
Investment thesis
The company reported better than expected results in 4Q 2016 on the back of market share gains.
Extra’s Q4 FY16 sales rose 8.8% on the back of higher sales in the mobile and electronics
segment. We believe the shift from unorganised to organised retail was especially pronounced in
the mobile phone category as the government 100% saudised the sector in 2016. But on the back
of further cuts in subsidies (utilities and fuel prices) in addition to the subsidy cuts and allowance
cuts announced in 2016, we expect consumer spending to remain subdued in 2017, especially for
the high value discretionary category. However, continued market share gains from the
unorganised sector should result in more resilient LFL growth for the listed names including Extra.
We have a Hold rating on the stock because the valuation risk-reward is not compelling enough at
current levels and we see better value elsewhere in Saudi retail space.
Financials
Extra reported higher than expected revenue growth and margin expansion in 4Q which meant
that earnings were significantly ahead of our expectations. 4Q revenue of SAR1, 386m in Q4
2016 was up 8.8% y-y and 13% higher than HSBC estimates. Extra attributed this increase to
higher mobile and consumer electronics sales.
Gross profit for the period was SAR212m (margin of 15.3%), 20% higher y-o-y and 27% higher
than HSBC estimate of SAR167m (margin of 13.6%), the increase coming from higher sales
and improved margins on some products. Extra reported EBIT margin of 3.2% (EBIT of
SAR44.1m) higher than HSBC estimate of 1.4% (EBIT of SAR16.8m) for the quarter and
160bps higher than 3Q 2016.
147
EQUITIES ● SAUDI ARABIA
February 2017

Reported 4Q net income came in at SAR27.5m (versus SAR9m in 4QFY15) and HSBC’s estimate
of SAR14.2m. The reported net income also includes an impairment loss of SAR15.6m.
Valuation
Our DCF-based valuation suggests a fair-value DCF target price of SAR29.0. We use a WACC
of 10.9% based on RFR of 5.2%, COD of 5%, ERP of 5.5%, beta of 1.2, COE of 11.8% and
debt to equity of 15% (all unchanged). This implies limited upside of 3.0% from current levels.
We maintain our Hold rating on the stock because the valuation risk-reward is not compelling
enough at current levels and we see better value elsewhere in the Saudi retail space.
Key risks
Upside risks: 1) More store openings: We assume 3 store openings in both 2017 and 2018.
A higher rate could grow sales faster than we currently assume. The company added 1 store in
2016. 2) Higher LFL growth: A better-than-expected LFL trajectory than we currently expect
(LFL declines of 2% and 1.5% in 2017-18e) would mean an upside risk to our estimates.
Downside risks: 1) Margin trajectory deviation: Our gross margin assumption for 2017 is
15.87% which is 30bps above 2016 levels; any deviation below our assumption owing to
product mix or any other issues will mean a downside risk to our estimates.
148

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: United Electronic Company
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Hold
3,752
68
-44
24
-2
5
22
-3
2
19
3,876
79
-43
36
3
38
38
-1
37
37
4,016
90
-47
43
1
44
44
-2
42
42
4,320
119
-50
68
1
69
69
-2
67
67
109
-45
-46
0
-64
50
133
-83
-83
-18
-32
50
101
-87
-87
-18
4
14
131
-92
-92
-36
-4
40
0
462
770
100
1,251
665
0
-100
532
467
0
502
866
133
1,386
781
0
-133
551
454
0
542
874
128
1,435
806
0
-128
576
482
0
584
919
132
1,521
861
0
-132
606
510
Year to
12/2016a
12/2017e
12/2018e
12/2019e
0.2
13.1
1.9
54.4
1.9
5.1
0.0
0.2
10.9
1.9
27.3
1.8
5.1
1.8
0.2
9.7
1.8
23.9
1.8
1.4
1.8
0.2
7.2
1.7
15.1
1.7
4.0
3.6
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2017e
106.40
86.40
86.40
66.40
66.40
46.40
46.40
26.40
26.40
6.40
2016
United Electronic Company
12/2018e
12/2019e
Y-o-y % change
38%
Specialty Retail
Saudi Arabia
Ankur Agarwal, CFA
106.40
Ratio, growth and per share analysis
12/2016a
Free float
Sector
Country
Analyst
Contact
Price relative
6.40
2015
Year to
28.15
29.00
4003.SE
EXTRA AB
270
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
0.2
-33.0
-57.2
-91.1
-61.5
3.3
15.8
51.9
709.1
99.0
3.6
13.7
19.8
14.3
14.3
7.6
32.6
59.3
58.1
58.1
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
7.5
2.1
3.5
0.2
1.8
0.6
38.1
-18.8
-1.5
8.4
7.5
6.8
2.6
2.0
0.9
8.6
8.9
7.5
2.9
2.2
1.1
8.7
13.3
11.3
4.5
2.8
1.6
-24.0
-1.7
-22.3
-1.4
-21.8
-1.1
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
0.06
0.52
0.00
14.78
1.03
1.03
0.50
15.31
1.17
1.17
0.50
15.99
1.86
1.86
1.00
16.84
149

EQUITIES ● SAUDI ARABIA
February 2017
United International Transport
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
BUDGET AB, Buy, TP SAR36.00
Company description
Established in 1978 by Abdulelah Zahid, United International Transportation Co. (Budget KSA) is
the market leader in the car rental and fleet management industry in Saudi Arabia. The company
has been operating under a franchise agreement with Avis-Budget USA. The franchise agreement
fees averaged 1.24% in 2010-2014 (was 1.4% of Budget KSA’s revenue in 2014). Budget KSA -as
of 2016 end- operated a combined rental and leasing fleet of over 30,543 vehicles, and had a
presence in over 101 branches in the Kingdom (spread over 14 cities, as well as 11 airports).
Apart from car rental and fleet management services, Budget KSA also engages in pre-owned car
sales and is seeking to expand into logistic services through a JV with Barloworld Logistics of
South Africa. We have not factored into our model any impact from the foray in the logistics
business which could be a potential source of upside to our estimates.
The company’s main segments are short-term rentals (Rent-A-Car operations, largely B2C) and
long-term leases (fleet management, B2B). While the company started as a Rent-A-Car shop, longterm leasing and fleet management growth has been outpacing short-term rentals, accounting for
62.9% of revenues and 62.8% of the fleet in 2016, up from 56.5% and 59.4%, respectively, in 2015.
Investment thesis
While we acknowledge the slowdown especially in the short rental segment, from a longer term
perspective Budget Saudi remains a best-in-class car rental and fleet management company, with
a dominant market share in the Kingdom. Budget Saudi’s long term growth potential, its profitability
and leverage metrics compare extremely favourably with global peers (refer to our initiation note:
Steady growth at a reasonable price). We believe that Saudisation will further shift market share
towards larger players with scale advantage like Budget, and that would mitigate slowdown in the
overall market. We like Budget in spite of its B2B exposure given that it has a well-diversified
customer base with no significant single client concentration. Its exposure to the government is
indirect through clients in the oil and gas and construction and is limited to 18% of sales (2015).
While in the short term the rental business is likely be impacted by the consumer trading down,
Budget plans to ramp up the value segment offering branded as Payless which will allow it to
capture market share even from the most “value conscious customer”.
Financials
4Q16 sales of SAR214m were down 6%y-y, 10% below HSBC estimate of SAR238m. The
decline in revenue was due to the weakness in the short rental business while long term leasing
continued to grow. Gross profit at SAR32.7 was lower than HSBC estimate of SAR37.9m EBIT
ex-gains came in at SAR9.7m (at margin of 4.5%), down 29.5% y-y and 31.1% below HSBC
estimate of SAR14.1m (at margin expectation of 5.9%), this included a bad debt provision of
SAR3.6m ex of which the EBIT was 5.6% below our estimate. Reported net income came at
SAR35.2m, 27.3% lower than last year and 12.5% lower than HSBC estimate of SAR40.2m but
adjusting for the bad debt provisions net income was 3.4% lower than our estimate. Overall for
the 2016 Budget Saudi’s revenue at SAR867m is down 1% y-o-y while its net income, adjusting
for bad debt provisions (SAR8.6m this year versus SAR3.9m last year) and a one-off
impairment on SAR6.6m on its investment in its associate, is down 1.6%.
150
EQUITIES ● SAUDI ARABIA
February 2017

Valuation
Our DCF uses a WACC of 8.2%, based on 2:3 debt-equity ratio, CoD of 5%, CoE of 10.37%
(based on a RfR of 5.2% (US10Y + Saudi/US inflation differential), an ERP of 5.5%, and beta of
0.94) (all unchanged). Our target price of SAR36 implies upside of 19% from the current stock
price and we have a Buy rating as we believe Saudisation and the launch of the new value
segment “Payless” should further shift market share towards Budget, and that should
compensate for any slowdown in the overall market.
Key risks
Key downside risks: 1) A significant decline in car prices may have an adverse, short-term
impact on the P&L in terms of lower gain on sale of vehicles. 2) A prolonged period of lower oil
prices may impact long-term leases as it would slow the Saudi economy, reducing corporate
demand for logistic services and therefore impacting the revenues of Budget’s long-term
leasing segment.
151

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: United International Tran
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
876
566
-358
208
-16
195
187
-6
189
182
890
576
-373
203
-17
187
185
-6
181
179
940
606
-387
219
-25
194
194
-7
187
187
1,000
647
-407
240
-31
209
209
-8
201
201
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
432
-507
-521
-69
-9
57
379
-379
-259
-76
-69
145
408
-567
-447
-75
72
3
425
-508
-388
-85
-9
95
0
1,499
178
22
1,703
151
650
628
902
1,503
0
1,505
414
211
1,945
170
770
559
1,005
1,538
0
1,685
474
259
2,185
178
890
631
1,117
1,722
0
1,786
616
388
2,429
186
1,010
622
1,233
1,829
12/2017e
12/2018e
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Ratio, growth and per share analysis
Year to
12/2015a
12/2016e
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
15.6
13.1
10.2
9.8
8.2
1.7
1.7
-2.5
-3.9
-1.2
5.6
5.2
8.1
3.7
4.3
6.4
6.7
9.6
7.5
7.5
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.6
13.9
21.5
12.6
64.7
23.7
34.4
69.6
1.11
68.8
0.6
12.9
18.8
10.9
64.7
22.8
33.1
55.7
0.97
67.8
0.6
12.9
17.6
10.2
64.5
23.3
24.3
56.5
1.04
64.6
0.6
13.0
17.1
10.0
64.7
24.0
20.6
50.5
0.96
68.3
3.09
2.98
1.25
14.78
2.97
2.94
1.25
16.47
3.07
3.07
1.23
18.31
3.30
3.30
1.40
20.21
152
Year to
12/2015a
12/2016e
12/2017e
12/2018e
2.80
4.33
1.63
10.2
2.1
3.1
4.1
2.68
4.14
1.55
10.3
1.8
7.9
4.1
2.61
4.05
1.42
9.9
1.7
0.1
4.0
2.44
3.78
1.34
9.2
1.5
5.2
4.6
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
30.29
36.00
4260.SE
BUDGET AB
493
Free float
Sector
Country
Analyst
Contact
65%
Diversified Consumer
Services
Saudi Arabia
Ankur Agarwal, CFA
Price relative
58.00
53.00
48.00
43.00
38.00
33.00
28.00
23.00
18.00
2015
58.00
53.00
48.00
43.00
38.00
33.00
28.00
23.00
18.00
2016
United International Tran
Source: HSBC
Y-o-y % change
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
Buy
Note: Priced at close of 02 Feb 2017
2017
Rel to TADAWUL ALL SHARE INDEX
EQUITIES ● SAUDI ARABIA
February 2017

Healthcare
153

EQUITIES ● SAUDI ARABIA
February 2017
Healthcare
 SAR120bn (USD32bn) per annum opportunity by 2030 from potential
implementation of mandatory private medical insurance
 Privatisation of government facilities could lead to more earnings for
private players from O&M contracts…
 …however, encouraging the public sector to compete with the private
sector could yield poor results
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
Investment thesis
Saudi Arabia currently spends over SAR130bn per annum on healthcare (including pharma),
with government spending at cSAR100bn and private sector spending at cSAR35bn. However
the spending levels in Saudi ten years back, during 2005, were less than one-third of what they
are now. Based on the current trajectory, with the growth in population, ageing and general
increase in healthcare service charges, we see total spending on health rising to cSAR300bn pa
by 2030e. Even then this would not be sufficient to improve healthcare infrastructure in the
country as the public sector continues to face issues stemming from a lack of efficiency.
The Vision 2030 document targets private medical insurance for all, which would lead to even
higher usage (as those with private insurance tend to go to the doctor more often). In this case
we estimate total spending to increase to SAR314bn pa, with private hospitals accounting for
SAR142bn (from SAR23bn currently) by 2030 – a six fold increase in 15 years.
From Vision 2030, the two key takeaways we see for healthcare sector in Saudi are:

The plan to increase private medical insurance in Saudi

The plan for public hospitals to compete against the private sector
Healthcare spending pa in Saudi (SARbn)
350
Private hospitals
Others
314
300
Number of insured people in Saudi (m)
50
Saudi
Expats
40
15.7
250
30
200
133
150
20
28.4
100
50
142
42
23
0
2005
2015
Source: World Bank WDI, UN, MoH and HSBC estimates
154
10
0
2030e
6.5
1.9
2010
Source: CCHI and HSBC estimates
8.8
3.1
2015
2030e

EQUITIES ● SAUDI ARABIA
February 2017
Impact of potential mandatory health insurance in Saudi
In our note Saudi Hospitals – Insurance: the next leg of growth, 29 August 2014, we looked at the
significant opportunity for the Saudi healthcare sector from a potential widening of the insurance net
within the Kingdom. With Vision 2030 alluding to a widening of the insurance net in Saudi, we look
at the implications of mandatory private health insurance being implemented by 2030.
We see a SAR120bn per annum additional revenue, or SAR142bn total revenues per annum
opportunity for private hospitals (excluding pharma) should mandatory health insurance come
through in Saudi by 2030. This would mean a six-fold increase in private hospital revenues in a
matter of just 15 years. The main drivers of this growth would be:

Substantial increase in the number of insured Saudi nationals – from just 3m in 2015
to 28m by 2030 (assuming 2% per annum growth in the population of Saudi nationals).

Shift to private hospitals from government ones – our calculations show that currently
over 60% of patient flow in Saudi is into government hospitals and c70% of
hospital/healthcare spending is made in the public sector. With government plans to cut
investments in healthcare through the public sector, we believe most of the growth will now
come through private operators.

Saudi nationals starting to use private hospitals more – with potentially all Saudi
nationals coming within the health insurance net, we believe that by 2030, a larger share
will start using private hospitals in preference to government ones. From the current level of
just c27% Saudis visiting private hospitals, we estimate this to rise to over 66% once they
have health insurance.

Increasing healthcare use levels among insured population – generally we see at least
a doubling in the use of healthcare services once a person is covered by health insurance.
However we assume just a 50% increase in Saudi, to remain conservative.
The main problem the government could face while implementing mandatory private health
insurance in the country is that the current healthcare infrastructure may not be able to take
care of the increased patient flow that tends to be seen following the implementation of health
insurance. However given the time frame of 15 years that we assume, we think this could be
achieved. For comparison, both Dubai and Abu Dhabi have been able to achieve mandatory
health insurance for a population of three million people in just two years.
Share of inpatients and outpatients
visiting public and private hospitals in
Saudi (2014)
Percentage of people insured in Saudi
100%
100%
8%
11%
80%
43%
43%
33%
80%
60%
60%
40%
92%
89%
40%
57%
57%
67%
20%
20%
Public I/P Private Public O/P Private Population
O/P
Expat I/P
Saudi
Source: Ministry of Health (MoH)
Saudi-base
Expats
Total-new
2030e
2028e
2026e
2024e
2022e
2020e
2018e
2016e
2014
0%
2012
2010
0%
Saudi-new
Total-base
Source: CCHI and HSBC estimates
155

EQUITIES ● SAUDI ARABIA
February 2017
Hospital spending in Saudi – potential from implementation of mandatory insurance
Insured in
private -2015
Saudi
Expat
Total
Private
Private
inpatients outpatients
753,207 27,264,868
579,273 20,888,849
1,332,480 48,153,717
Uninsured in
public -2015
Saudi
Expat
Total
Public
Public
inpatients outpatients
1,959,931 77,732,691
248,997
6,946,257
2,208,928 84,678,948
Total -2015
Saudi
Expat
Total
Insured
IP/ insured OP/ insured
3,115,067
8,798,504
11,913,571
0.24
0.07
0.11
8.75
2.37
4.04
IP spend
(SARm)
6,026
4,634
10,660
Uninsured
18,001,520
1,672,048
19,673,568
IP/
uninsured
0.11
0.15
0.11
OP/
uninsured
4.32
4.15
4.30
IP spend
(SARm)
23,519
2,988
26,507
OP spend Total spend
(SARm)
(SARm)
29,150
52,669
2,605
5,593
31,755
58,262
Inpatients Outpatients
Population
IP/ person OP/ person
2,713,138 104,997,559
828,270 27,835,106
3,541,408 132,832,665
21,116,587
10,470,553
31,587,139
IP spend
(SARm)
29,545
7,622
37,167
OP spend Total spend
(SARm)
(SARm)
35,966
65,511
7,827
15,449
43,793
80,960
IP spend
(SARm)
48,666
21,928
70,594
OP spend Total spend
(SARm)
(SARm)
52,311
100,976
19,116
41,044
71,427
142,021
IP spend
(SARm)
25,323
3,217
28,540
OP spend Total spend
(SARm)
(SARm)
31,385
56,708
2,805
6,022
34,190
62,730
IP spend
(SARm)
73,989
25,145
99,134
OP spend Total spend
(SARm)
(SARm)
83,696
157,685
21,921
47,066
105,617
204,751
0.13
0.08
0.11
4.97
2.66
4.21
OP spend Total spend
(SARm)
(SARm)
6,816
12,842
5,222
9,856
12,038
22,698
Private-2030 - new hospitals
Inpatients Outpatients
Saudi
Expat
Total
4,519,926 155,470,306
2,036,604 56,815,035
6,556,530 212,285,342
Public-2030 - 20% growth to fill hospitals
Inpatients Outpatients
Saudi
Expat
Total
2,351,917 93,279,229
298,796
8,335,508
2,650,714 101,614,738
Mandatory insurance scenario by 2030
Saudi
Expat
Total
Inpatients Outpatients
Population
6,871,843 248,749,535
2,335,400 65,150,544
9,207,243 313,900,079
28,420,145
15,682,526
44,102,671
IP/ person OP/ person
0.24
0.15
0.21
8.75
4.15
7.12
Source: MoH and HSBC estimates
Corporatisation of public hospitals
Apart from plans to increase health insurance penetration, Saudi’s Vision 2030 also outlines
plans for the public sector to compete against the private sector. Although details are scant, this
could play out in the following ways:
156

The government could sell, ie, privatise, the hospitals it currently runs – this would present a
good opportunity for incumbent private operators to expand faster and gain further market share.

The government could give operations and management contracts (O&M contracts) for its
hospitals to private players – some of the hospitals we cover already generate some
revenues from such contracts, which are high margin – such a move could bring in more
revenues – we estimate a potential SAR3bn in additional revenues from O&M contracts.

The public facilities could be given a set budget and asked to be profitable or at least to break
even, but importantly, would be able to compete against the private sector in all elements of
healthcare. We do not advocate this route, and draw parallels with Brazil to explain why.

EQUITIES ● SAUDI ARABIA
February 2017
Lessons from the experience in Brazil
Brazil’s case is different from other EMs, as despite disproportionally high healthcare spending
versus its median age, the country still lags most of its peers in terms of healthcare services.
What went wrong in Brazil can be looked at as an example of what not to do in Saudi.
As in Saudi, the private sector in Brazil plays a central role in the provisioning of healthcare
services. In addition the government has encouraged public facilities to be run by the private
sector, something that Saudi is now planning. Private healthcare facilities − including simple
medical offices and diagnostic centres, all the way up to hospitals – accounted for c74% of all
healthcare facilities in the country in 2013. In terms of beds the proportion is lower at 27% but
increases to 64% if we include publicly held beds run by the private sector.
The public contribution to healthcare spending of 47% is well below the global average of 59.7%,
according to the World Bank. And this is despite public healthcare spending in Brazil having
increased from 2.8% of GDP in 1996 to 4.1% in 2011, which compares to an increase of only 70bps
from 4.1% to 4.8% for the private sector. The rapid increase in spend by the public sector and the
high out-of-pocket expenditure indicates shortfalls in government strategy, in our view.
The first policy shortfall is that despite the relevance of the private sector, regulation and public
policies do not very clearly define the role of the private sector in the overall healthcare system.
Hence it is common to observe some overlap between public and private healthcare provision,
leading to competition and, potentially, poor allocation of resources. For example, states with a
higher penetration of hospital beds per capita in the private sector tend also to have higher
penetration in the public sector. This lack of coordination, combined with a still-low level of
public funding, in part explains the lack of adequate healthcare for some segments of the
population, most noticeably the poorest families living in the most remote regions.
The second shortfall has been to neglect the provision for more complicated care. The burden
of chronic ailments is more substantial now than it was some 20 years ago but the public
healthcare sector has not adapted to these changes. This means the task of providing
complicated care is picked up by the private sector; thus the government pays a lot more for
procedures that could be performed in the public sector, with no efficiency gains.
We believe Saudi can learn from the experience in Brazil. In our opinion, the focus should remain
on tertiary healthcare, with primary and secondary care moved to the private players. The burden
on the population would also fall as mandatory insurance is rolled out in the Kingdom.
Median age of population (year, x axis)
versus healthcare spending as a % of GDP
(y axis) – correlation of 75% – Brazil has
significantly higher spend
14%
Private hospital bed penetration (x-axis) vs
public hospital bed penetration (y-axis) in
different Brazilian states – build-out by both
segments has been similar with few outliers
3.5
12%
France
10%
Brazil
South Africa
Germany
UK
1.5
Poland
Russia
6%
South Africa - private
India
Malaysia
Saudi
4%
2%
Private and
public similar
2.5
2.0
Spain
8%
3.0
Outliers
1.0
China
Thailand
0.5
0.0
UAE
0.0
0.5
1.0
1.5
2.0
2.5
3.0
3.5
0%
20
25
30
Source: World Bank WDI, UN estimates
35
40
45
50
Source: Brazilian Ministry of Health
157

EQUITIES ● SAUDI ARABIA
February 2017
Al Hammadi
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ALHAMMAD AB, Hold, TP SAR33
Company description
Al Hammadi Development & Investment Co. (Al Hammadi) owns and operates two hospitals in
Riyadh at Olaya and Suweidi. Established in 1985, the group currently has a total capacity of 720
beds. Al Hammadi started commercial operations at its Al Suweidi Hospital only during the second
half of 2015 and plans to open Al Nuzha Hospital in 2017. Al Nuzha Hospital has a planned capacity
of 600 beds in total, bringing the total capacity of the group to 1,320 beds. The company also plans to
add 64 new outpatient clinics at Al Nuzha, which would take the total number of clinics to 202.
Investment thesis
Although we see strong long-term growth potential for Hammadi due to the expansion plans, we
maintain our Hold rating on the stock for the following reasons:
It will take time for Olaya to return to normal operating levels: Following a fire, Hammadi’s key
hospital in Olaya was closed between February 2016 and August 2016. Although 4Q16
numbers indicate that Olaya hospital has started contributing to the group performance, we
believe it will be some time before it starts operating at historical levels.
Government contracts and receivables remain an issue: Hammadi’s trade receivables as of
2016 end (calculated based on reported cash-flow statements) indicate receivable days of close
to 300.The group has significant exposure to government contracts (c30% of revenues) and, in
our opinion, the delays in payments from the government are leading to the high receivable
levels. We believe Hammadi’s margins are at risk here also, as the company may either try to
get the payments at a discount or move away from the government contracts, which for it are
higher margin than those for insurance patients (the opposite for other hospital operators).
Financials
Hammadi reported 16% revenue growth with a significant drop in operating margins during
4Q16. The reopening of Olaya hospital in August 2016 had a positive impact on the group’s top
line. However, given that the reopening should have doubled capacity, the revenue growth rate
of 16% reported suggests neither of the two hospitals are running at full capacity. Net income
for the quarter came in at SAR10.7m, down 70% y-o-y. Management pointed to bad debt
provisions for weaker operating margins.
Considering the strong expansion plan and potential improvement in existing hospitals, we
estimate Hammadi’s revenues to double by 2019 from current (2016) levels. However we
estimate margins to remain under pressure for the group due to its significant exposure to
government contracts.
Valuation
We value Hammadi using a DCF methodology. The WACC of 8.6% is derived from a risk-free
rate of 5.2% (sum of US 10 year bond yield of 2.4% and inflation differential of 2.8% (the
historical differential between Saudi and the US)), ERP of 5.4%, beta of 0.9, cost of debt of 5%
and debt equity ratio of 30:70%. This yields a target price of SAR33.
158
EQUITIES ● SAUDI ARABIA
February 2017

Our target price of SAR33 implies a 2018e PE of 20x and 10.2% downside from the current
share price and we rate the stock Hold. Despite the risks related to company’s receivables due
to its exposure to government contracts, we have a Hold rating on Hammadi considering the
strong long-term potential from the opening of a new hospital in Nuzha in 2017, which will add
c40% bed capacity.
Risks
Downside risks include: Further delays in the opening of new hospitals, concentration risk in
Riyadh, higher-than-expected wage growth.
Upside risks include: If the group is able to improve its client mix without sacrificing its margins,
valuation should also improve. Better than expected margin performance despite opening of
new Nuzha hospital. Faster than expected recovery in Olaya hospital.
159

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Al Hammadi
Hold
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
606
151
-53
98
-14
86
86
-11
75
75
765
230
-64
165
-23
144
144
-9
136
136
1,052
304
-80
225
-20
207
207
-12
194
194
1,346
358
-79
280
-17
265
265
-16
250
250
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
151
-109
-109
-90
239
17
230
-46
-46
-60
-74
152
304
-63
-63
-90
-85
209
358
-67
-67
-129
-44
258
0
1,610
492
51
2,103
97
626
575
1,371
1,956
0
1,592
596
125
2,188
106
626
501
1,446
1,957
0
1,575
736
210
2,311
125
626
416
1,551
1,976
0
1,564
888
254
2,451
145
626
371
1,671
2,052
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Year to
12/2016a
12/2017e
12/2018e
12/2019e
8.2
32.8
2.5
58.8
3.2
0.4
2.0
6.4
21.3
2.5
32.4
3.0
3.5
1.4
4.6
15.8
2.4
22.6
2.8
4.7
2.0
3.5
13.3
2.3
17.6
2.6
5.9
2.9
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
36.76
33.00
4007.SE
ALHAMMAD AB
1,171
61.00
61.00
51.00
51.00
41.00
41.00
31.00
31.00
12/2017e
12/2018e
12/2019e
Y-o-y % change
8.0
-17.8
-36.0
-43.0
-47.2
26.2
51.6
68.4
68.4
81.6
37.6
32.5
35.9
43.4
43.4
28.0
17.8
24.5
28.3
28.3
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.3
4.6
5.4
3.7
25.0
16.2
10.6
42.0
3.8
26.3
0.4
7.9
9.6
6.3
30.0
21.6
10.0
34.6
2.2
45.9
0.5
10.7
13.0
8.6
28.9
21.3
15.2
26.8
1.4
73.2
0.7
13.0
15.5
10.5
26.6
20.8
21.5
22.2
1.0
96.5
0.62
0.62
0.75
11.42
1.13
1.13
0.50
12.05
1.62
1.62
0.75
12.92
2.08
2.08
1.08
13.93
160
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
21.00
2016
Al Hammadi
Ratio, growth and per share analysis
12/2016a
30%
Health Care Providers
Saudi Arabia
Raj Sinha
+971 4423 6932
Price relative
21.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Astra Industrial Group
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ASTRA AB, Hold, TP SAR15
Company description
Astra Industrial Group has three main business segments: pharmaceuticals represented by the
Tabuk Pharma, specialty chemicals represented by Astra Polymer Compounding & Astrachem,
and finally, steel & power industries represented by the International Building Systems Factory,
Al Tanmiya Steel and Astra Energy. The group also has some presence in limestone mining
through Astra Mining.
Investment thesis
Through its diversified segments and revenue streams, we believe Astra is an attractive
collection of companies. However for the medium term we see headwinds for the group
earnings and hence have a Hold rating on the stock.
Tabuk Pharma, which contributes almost half of group sales, is the second largest domestic
pharma company. However over the last few quarters the division’s net income margins have
been under pressure, which we believe is caused by FX depreciation for key export markets.
We expect profitability to remain under pressure in the near term as we do not see any
improvement in FX rates for markets such as Egypt and Sudan.
Risk from spending cuts and Pfizer’s licence in Saudi: Government ambitions to cut
spending could lead to public tenders where prices are pushed down further. Furthermore, the
Saudi government recently gave approval for Pfizer to start manufacturing and operations in the
Kingdom by 2017. Tabuk currently has an agreement to sell 12 Pfizer generic products in
Saudi. Although the existing deal may not come under threat, the possibility of similar deals in
the future is now low, putting the group’s long-term potential at risk if other foreign pharma
companies enter the Saudi market.
Still a market with low generics penetration: It is difficult to forecast what the pharma market
will look like in the next decade. However, with the penetration of generics relatively low at
c20% and with regulation that favours companies with the largest sales force, one would expect
the government to attempt to change the laws to address these issues with a view to creating
more jobs. This suggests an environment of higher volumes but lower margins for generic
companies. To that end, Tabuk’s proposed expansion to increase capacity as a key driver of
medium-term growth (the new facility in Dammam, which has lines for injectable, liquid and
semisolid drugs, should be fully operational this year) is in our opinion a good move.
Problems at the Iraqi steel plant continue, with no visibility on when it will reopen: we believe
that even if the plant re-opens, it will take time to ramp up and become profitable.
Financials
Astra’s reported preliminary 4Q16 numbers comprised the following: net income for the quarter
was SAR3m compared to a SAR65m loss in base period of 4Q15. The company reported
operating loss of SAR21m compared to SAR50m loss in 4Q15. Net revenues for the quarter
came in at SAR405m, down 4% y-o-y. However gross profits were up 41% during the quarter.
161
EQUITIES ● SAUDI ARABIA
February 2017

Management said that gross profit in the pharma division improved while there were lower
losses in the power and steel division.
We estimate revenue growth remains weak for the group in the medium term, partly due to the
FX impact, especially in its export markets. However we see improving margins for the group as
loss making steel operations is either revived or sold off.
Valuation
We value Astra using a DCF methodology. Our DCF uses a WACC of 9.3% derived from a cost
of equity of 11.2% using a risk-free rate of 5.2%, an equity risk premium of 5.5% and beta of
1.09, cost of debt of 5% and debt to equity of 30:70. This leads to our fair value target price of
SAR15. Our target price of SAR15 implies downside of 13.1% and a FY17e PE of 10.6x. We
have a Hold rating on Astra as we believe that the losses from its steel unit in Iraq and FX
issues with its pharma exports mean a full recovery will take time.
Risks
Downside risks to our investment view include increased competition in the Saudi generic
pharmaceuticals’ market and reduced demand for products in the chemicals division.
Upside risks to our investment view include complete closure of Iraqi steel division and a
faster-than-expected recovery in the pharma division.
162

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Astra Industrial Group
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Hold
1,756
109
-109
0
-54
-103
-103
0
6
6
1,791
166
-121
44
-76
-46
-46
0
50
50
1,840
265
-123
142
-78
74
74
0
113
113
1,931
324
-126
198
-77
151
151
0
166
166
-30
-157
-136
-60
135
-29
67
-161
-161
0
58
-80
201
-147
-147
0
-92
44
256
-154
-154
-83
-117
72
55
1,396
2,227
283
3,679
925
1,327
1,044
1,428
2,470
55
1,436
2,220
233
3,713
900
1,335
1,102
1,478
2,578
55
1,460
2,309
325
3,825
900
1,335
1,010
1,590
2,599
55
1,488
2,447
442
3,992
984
1,335
893
1,674
2,565
Year to
12/2015a
12/2016e
12/2017e
12/2018e
1.4
22.3
1.0
213.3
1.0
-2.1
4.3
1.4
15.0
1.0
27.6
0.9
-5.8
0.0
1.3
9.0
0.9
12.3
0.9
3.2
0.0
1.2
7.0
0.9
8.3
0.8
5.2
6.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2016e
34.30
29.30
29.30
24.30
24.30
19.30
19.30
14.30
14.30
Astra Industrial Group
12/2017e
12/2018e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
39%
Conglomerates
Saudi Arabia
Raj Sinha
+971 4423 6932
34.30
Ratio, growth and per share analysis
12/2015a
Free float
Sector
Country
Analyst
Contact
Price relative
9.30
2015
Year to
17.26
15.00
1212.SE
ASTRA AB
368
9.30
2016
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
-8.5
-38.5
-100.0
-1148.9
-94.1
2.0
52.4
2.7
59.8
218.5
674.2
124.7
5.0
22.1
39.6
104.3
47.9
0.7
0.0
0.4
-1.3
6.2
0.0
2.0
73.1
9.6
0.7
1.8
3.4
0.8
9.3
2.5
2.2
74.6
6.6
6.0
0.7
5.5
7.3
4.0
14.4
7.7
3.4
63.5
3.8
19.9
0.7
7.7
10.2
5.8
16.8
10.2
4.2
53.3
2.8
28.7
0.08
0.08
0.75
17.85
0.63
0.63
0.00
18.47
1.41
1.41
0.00
19.88
2.08
2.08
1.04
20.92
163

EQUITIES ● SAUDI ARABIA
February 2017
Dallah Health
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
DALLAH AB, Buy, TP SAR112
Company description
Founded in 1987, Dallah Healthcare owns and operates a single hospital in north Riyadh with
448 beds while also offering its management services to other healthcare providers.
Furthermore, Dallah has a pharma division that is responsible for the wholesale of
pharmaceutical, herbal and cosmetic products.
Investment thesis
Our investment case for Dallah is based on the following factors:
Strong expansion plan to complement the increasing usage levels in Saudi: Dallah has in
place one of the strongest expansion plans among EM hospitals, with an announced capacity
addition pipeline that should double the number of beds over the next five years, and a land
bank to do more. We estimate the group has close to 1,000 beds and more than 700 clinics by
end of 2021. Furthermore, Dallah also has a 30% stake in Mohammed Rashid Al Fagih hospital
in Riyadh, which is planned to come online in 2017 with 308 beds.
Increasing insurance patients: Another factor which we believe is leading to stronger gains for
Dallah is the growing contribution from the insurance group, who are more likely to go to a
private hospital than those who pay their own way. The share of revenues from insurance
patients has increased from 41% in 2011 to close to 50% now. We believe this points to
increasing take-up in insurance in Saudi, which is leading to higher usage of hospitals among
the population, in turn leading to stronger volumes for private hospital groups. We expect this
trend to continue, benefiting companies such as Dallah in the longer term.
Strong margin gains: Dallah’s hospital division has been reporting strong margin gains over
the last six quarters. Although part of this is driven by maturing assets, we believe improving
contract terms and increasing patient traffic is also helping. We expect this trend to continue in
the medium term. However, despite this we estimate margins come under pressure in 2017 due
to significant green-field expansion projects.
Financials
In 4Q16 Dallah reported strong revenue growth of 14% y-o-y driven by higher volumes and
better contract terms. However margins were down 2.2pp due to losses in the pharma division,
excluding which margins were up. Net income for the quarter came in at SAR52m, down 5% yo-y partly due to write-offs.
Driven by strong expansion plans, we estimate Dallah’s revenues double by 2019 compared to
2016 levels. Although for the next three years we estimate margins remain under pressure due
to significant expansion projects, we believe strong traffic and improving contract terms should
support long-term margin gains for the group.
164
EQUITIES ● SAUDI ARABIA
February 2017

Valuation
We value Dallah using a DCF methodology. The WACC of 8.6% is derived from a risk-free rate
of 5.2%, ERP of 5.4%, beta of 0.9, cost of debt of 5% and debt equity ratio of 30:70%. This
yields a target price of SAR112. Our TP of SAR112 implies a 2018e PE of 20x and 14.1%
upside from the current share price; we have a Buy rating considering the strong expansion
pipeline of the group and growing focus towards brownfield expansion in the longer term.
Risks
Downside risks include: The new hospital coming on line in 2017 causing a larger drag than
expected on revenues per patient; we currently estimate that revenue per patient will be 10%
lower than at the existing hospital; any acceleration in the Saudisation timetable from
government would be negative.
165

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Dallah Healthcare
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Buy
1,163
290
-58
232
-2
240
240
-14
226
226
1,382
309
-73
236
-8
238
238
-17
222
222
1,884
418
-81
337
-11
353
353
-23
330
330
2,394
501
-90
411
-31
409
409
-29
380
380
279
-317
-248
-89
-5
-43
256
-425
-425
-89
272
-140
295
-282
-282
-118
112
103
376
-297
-297
-118
70
145
0
1,404
620
187
2,245
148
481
295
1,511
1,689
0
1,755
653
149
2,630
165
716
567
1,644
2,094
0
1,955
795
137
2,972
196
816
678
1,856
2,418
0
2,162
1,184
367
3,568
229
1,116
748
2,119
2,750
Year to
12/2016a
12/2017e
12/2018e
12/2019e
5.1
20.4
3.5
25.7
3.8
-0.8
1.5
4.5
20.0
2.9
26.2
3.5
-2.5
1.5
3.3
15.0
2.6
17.6
3.1
1.8
2.0
2.7
12.7
2.3
15.3
2.7
2.6
2.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2017e
140.00
120.00
120.00
100.00
100.00
80.00
80.00
60.00
60.00
Dallah Healthcare
12/2018e
12/2019e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
18.8
6.8
1.7
-0.7
-1.9
36.3
35.3
42.7
48.0
48.9
27.1
19.8
22.1
16.0
15.2
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.7
13.8
15.6
10.7
24.9
20.0
160.1
19.5
1.0
94.7
0.7
11.6
14.0
9.4
22.4
17.1
39.3
34.5
1.8
45.1
0.8
14.0
18.9
12.1
22.2
17.9
38.8
36.5
1.6
43.5
0.9
14.8
19.1
12.5
20.9
17.2
16.4
35.3
1.5
50.2
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
3.83
3.83
1.50
25.61
3.76
3.76
1.50
27.87
5.59
5.59
2.00
31.46
6.45
6.45
2.00
35.91
166
Source: HSBC
Note: Priced at close of 02 Feb 2017
17.9
30.7
37.9
37.3
36.8
43%
Health Care Providers
Saudi Arabia
Raj Sinha
+971 4423 6932
140.00
Ratio, growth and per share analysis
12/2016a
Free float
Sector
Country
Analyst
Contact
Price relative
40.00
2015
Year to
98.14
112.00
4004.SE
DALLAH AB
1,550
40.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Dr. Sulaiman Al Habib
Not listed
Company description
Established in 1995 in Riyadh, Sulaiman Al Habib Medical Group (HMG) is currently the largest
private hospital group in Riyadh with close to 1,000 beds at its three hospitals in the city. The
group currently has a capacity of over 1,300 beds and operates hospitals and clinics in Riyadh,
Qassim, Dubai and Bahrain. SHMG has plans to increase bed capacity to over 2,200 beds in
the medium term with new facilities being constructed in Khobar, Jubail and Riyadh. HMG also
has a presence in Dubai.
Expansion plans: The group plans to add a 400-bed, 290-clinic hospital in Khobar over an area of
290k sqm. The key project of the group is, however, the Dr. Sulaiman Al-Habib Medical City in
Riyadh which will house 700 beds, 400 clinics and 170 emergency and intensive care beds.
Furthermore, the group also plans to add a new hospital in Jubail which will be in 1.85msq ft area.
We have not included a financial summary because Dr Sulaiman Al Habib Medical Group is a
private company.
167

EQUITIES ● SAUDI ARABIA
February 2017
Middle East Healthcare Co
MEH AB, Not rated
Company description
Established in 2004, Middle East Healthcare Company (MEHACO) is the largest listed private
hospital in Saudi Arabia both in terms of revenues and beds. The group currently operates four
hospitals under the Saudi German hospital brand name in Jeddah, Riyadh, Medinah and Aseer
(Khamis Mushait) and c800 beds and c300 outpatient clinics across the Kingdom. MEHACO
recently opened a 150-bed hospital in Hail in which it has a 32.3% stake and it plans to open a new
150-bed hospital in Dammam by 2018. The company also provides operations and management
support to Saudi German Hospitals in Dubai (UAE), Cairo (Egypt) and Sanaa (Yemen).
Financials
MEHACO reported 4Q16 revenue of SAR405m, down 3.3% y-o-y, which according to
management, in their results release on the Tadawul website, was mainly due to a shift in client
mix. Net income for the quarter came in at SAR87.6m, down 14% y-o-y with operating profit
dropping 11.6% y-o-y. Management pointed to higher staff costs related to expansions and
higher interest charges for the significant drop in earnings.
For the full year 2016, the group reported revenue growth of 5.3% y-o-y; however earnings were
down 7.3% y-o-y with operating margins dropping by 2.8pp y-o-y.
Recent news
7 February 2017: MEHACO announced in a public statement that the Saudi German Hospital
Hail will open on 16 February 2017 and start receiving patients the following day. This hospital
is owned by the National Hail Company for Healthcare, of which MEHACO owns 32.33%. This
will add 30 outpatient clinics and 150 beds to MEHACO’s total. Total revenue is expected to
grow 2.5% in 2017e according to the statement, while MEHACO’s share in the operating loss is
expected to be SAR7.5m for the year. The financial impact will start in 1Q2017.
1 February 2017: In a TV interview, MEHACO’s CEO guided that the company plans to expand its
operations in Saudi and said that more details on it will be revealed soon (source: Al Arabiya TV).
21 September 2016: MEHACO wins the management supervision contract Batterjee Medical
City in Alexandria, Egypt. Operations are scheduled to start at the medical city by end-2019.
168

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Middle East Healthcare Co
Financial statements
Year to
Valuation data
12/2013a
12/2014a
12/2015a
12/2016a
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
828
180
-43
137
-1
140
140
-4
137
137
1,399
358
-45
313
-4
332
332
-1
332
332
1,535
430
-52
378
-4
390
390
0
390
390
1,616
412
-59
354
-11
359
359
0
362
362
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
114
-162
-162
-20
77
-52
329
-123
-123
-92
-93
183
176
-115
-115
-166
86
45
232
-140
-140
-184
65
75
0
853
734
44
1,588
344
173
129
906
1,200
0
932
846
136
1,778
283
172
36
1,140
1,359
0
995
1,062
56
2,057
311
178
122
1,353
1,690
0
1,076
1,432
155
2,509
390
343
188
1,537
1,963
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Not Rated
Year to
12/2013a
12/2014a
12/2015a
12/2016a
8.0
36.7
5.5
46.8
7.1
0.3
4.7
18.4
4.9
19.3
5.6
1.4
4.3
15.3
3.9
16.5
4.7
2.6
4.1
16.0
3.4
17.7
4.2
2.9
EV/sales
EV/EBITDA
EV/IC
PE*
PB
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
69.75
NR
4009.SE
MEH AB
1,710
30%
Health Care Providers
Saudi Arabia
Price relative
79.00
79.00
74.00
74.00
69.00
69.00
64.00
64.00
59.00
59.00
54.00
54.00
49.00
49.00
44.00
2015
44.00
2016
Middle East Healthcare Co
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Ratio, growth and per share analysis
Year to
Market cap (USDm)
Free float
Sector
Country
12/2013a
12/2014a
12/2015a
12/2016a
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
52.8
61.3
88.6
96.8
121.3
68.9
99.2
128.9
137.1
142.0
9.7
20.3
20.8
17.4
17.6
5.3
-4.2
-6.5
-8.0
-7.3
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.9
13.9
18.1
11.0
21.7
16.5
157.2
13.5
0.7
88.7
1.1
24.4
32.5
19.7
25.6
22.4
86.6
3.0
0.1
915.5
1.0
24.8
31.3
20.3
28.1
24.6
96.3
8.7
0.3
143.8
0.9
19.4
25.0
15.7
25.5
21.9
36.4
11.8
0.5
123.5
1.49
1.49
0.21
9.84
3.61
3.61
1.00
12.38
4.24
4.24
1.80
14.70
3.93
3.93
2.00
16.70
Note: Priced at close of 02 Feb 2017
Y-o-y % change
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
169

EQUITIES ● SAUDI ARABIA
February 2017
Mouwasat Medical
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
MOUWASAT AB, Buy, TP SAR152
Company description
Mouwasat is one of the largest hospital operators in Saudi Arabia, currently operating five
hospitals with more than 800 beds and over 230 outpatient clinics. The group has a strong
presence in Eastern cities of the Kingdom; however it opened its first hospital in Riyadh in 2014.
Mouwasat has a strong corporate client base with companies like Saudi Aramco, Saudi
Electricity Company and SABIC utilising its services.
Investment thesis
We believe Mouwasat is one of the largest beneficiaries of the strong growth potential in the
Saudi private healthcare sector as it is one of the largest players. Mouwasat has a very strong
expansion plan, which should see it expand its inpatient bed capacity by more than 50% by
2020 with plans to add a 300-bed hospital in Khobar in 2019 and add 170 beds in Madinah.
During 2016 it added 100 beds to its portfolio through brownfield expansion in Jubail, equivalent
to a 12% increase in bed capacity.
Mouwasat has also been able to generate strong organic growth from increasing the number of
patients treated at existing facilities as well as improving the tariff/case mix. We see this trend
continuing, complementing the group’s expansion plans. In addition, in the long term, we see
the potential for strong improvement in group margin as Mouwasat starts focusing more on
brownfield expansion and as the Riyadh hospital matures.
Financials
Mouwasat reported strong 36% revenue growth in 4Q16 driven by improving performance at its
Riyadh hospital. Operating profit for the quarter was up 33% and net income was up 34% y-o-y.
Mouwasat had reported record revenue growth in 3Q and 4Q 2016. We expect the group to
continue to see strong revenue growth in the medium term from improving traffic and addition of
new beds. We estimate revenue CAGR of c13% between 2016 and 2019 with stable operating
margins as the group’s new capacity matures.
Valuation
We value Mouwasat using a DCF methodology. The WACC of 8.6% is derived from a risk-free
rate of 5.2%, ERP of 5.4%, beta of 0.9, cost of debt of 5% and debt equity ratio of 30:70%. This
yields a target price of SAR152, which implies a 2018e PE of 21x and 5.1% upside from the
current share price: we rate the stock Buy as we see strong margin gains for the group in the
medium term from improving profitability in Riyadh while the long-term potential is among the
best in Saudi, in our view due to its capacity expansion pipeline.
Risks
Downside risks include: There is a possibility that further incentives offered to large insurance
customers could put pressure on margins; any further regulation to increase Saudisation levels
past the 50% threshold that we forecast would also put pressure on margins as Saudis are
more expensive to employ.
170

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Al Mouwasat Medical Services
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Buy
1,240
362
-76
287
-7
295
295
-22
256
256
1,398
417
-81
336
-9
342
342
-25
297
297
1,610
504
-100
404
-9
410
410
-30
358
358
1,852
594
-114
480
-9
486
486
-36
425
425
275
-223
-223
-100
-51
36
355
-238
-238
-125
8
102
423
-274
-274
-150
1
134
499
-185
-185
-212
-102
299
17
1,383
659
132
2,119
242
447
315
1,292
1,685
17
1,540
714
124
2,330
262
447
323
1,464
1,885
17
1,714
798
124
2,589
291
447
323
1,672
2,115
17
1,785
997
225
2,858
323
447
222
1,885
2,251
Year to
12/2016a
12/2017e
12/2018e
12/2019e
6.1
20.8
4.5
28.2
5.6
0.5
1.4
5.4
18.1
4.0
24.3
4.9
1.4
1.7
4.7
15.0
3.6
20.2
4.3
1.9
2.1
4.0
12.5
3.3
17.0
3.8
4.1
2.9
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
144.61
152.00
4002.SE
MOUWASAT AB
1,926
204.00
204.00
184.00
184.00
164.00
164.00
144.00
144.00
124.00
124.00
104.00
104.00
12/2017e
12/2018e
12/2019e
Y-o-y % change
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
17.6
26.1
22.1
23.1
22.5
12.7
15.0
17.0
16.0
16.2
15.2
21.0
20.5
20.2
20.5
15.0
17.8
18.7
18.4
18.6
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.8
16.9
21.1
14.0
29.2
23.1
49.7
22.8
0.9
87.3
0.8
17.4
21.6
14.6
29.8
24.0
46.6
20.6
0.8
110.0
0.8
18.7
22.8
15.8
31.3
25.1
56.4
18.0
0.6
130.8
0.8
20.3
23.9
16.8
32.1
25.9
66.4
10.9
0.4
225.2
5.12
5.12
2.00
25.84
5.95
5.95
2.50
29.28
7.16
7.16
3.00
33.45
8.49
8.49
4.25
37.70
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
84.00
2016
Al Mouwasat Medical Servi
Ratio, growth and per share analysis
12/2016a
44%
Health Care Providers
Saudi Arabia
Raj Sinha
+971 4423 6932
Price relative
84.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
171

EQUITIES ● SAUDI ARABIA
February 2017
National Medical Care Co
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
CARE AB, Hold, TP SAR56
Company description
National Medical Care Co (NMCC) was established in 2003 as a joint-stock company. NMCC
operates two hospitals in Riyadh – Riyadh Care Hospital and National Hospital. The company
was initially owned by GOSI (General Organization for Social Insurance). NMCC currently has
inpatient bed capacity of close to 600 beds.
Investment thesis
Although upward revision of some contract terms in the first half of 2016 led to strong revenue
growth for NMCC, the company has been seeing significant weakness over the past two
quarters. We believe the key reason for this is the loss of traffic in its GOSI contracts which is
for blue collar accident cases and forms close to 25% of group revenues. With the construction
sector slowing down, this contract may continue to face risk in terms of traffic in our opinion. The
drop in sales has also led to weaker margins for the group recently. Hence we see limited
potential for earnings growth in the near term and we have a Hold rating on the stock.
Furthermore, in 4Q16 NMCC booked SAR47m provision for “anticipated objections” on their
medical claims to clients, as well as a SAR10m bad debt provision and SAR20m loss on
receivables. Along with Hammadi, NMCC has significant exposure to government contracts,
which we believe could negatively impact group margins in the medium term.
Financials
NMCC reported a net loss of SAR71m in 4Q16 compared to SAR35m net profit in 4Q15; and
operating loss of SAR47.7m in the quarter compared to operating profit of SAR33.7m in 4Q15.
Gross profit for the quarter came in at SAR4m, down 92% y-o-y. Revenue for the quarter was at
SAR221m, down 14% y-o-y. Management said that SAR20m losses were related to settlements
with two clients, SAR10m was related to provision for doubtful debts to some government agencies
and SAR46.8m was related to provisions for anticipated objections on medical claims to some
clients. Excluding the impact of these one-off items, the company reported net loss of SAR6m.
Despite the recent weakness in revenues we see strong long-term potential for NMCC due to its
expansion plans. We estimate revenue CAGR of 13% for the group between 2016 and 2019.
We believe group margins will normalise in the medium term.
Valuation
We value NMCC using a DCF methodology. The WACC of 8.6% is derived from a risk-free rate
of 5.2%, beta of 0.9, cost of debt of 5% and an ERP of 5.4%. We assume a long-term debt to
equity ratio of 30:70%. This yields a target price of SAR56. Our target price of SAR56 implies a
2018e PE of 15x. NMCC continues to trade at a 20% discount to Saudi hospital peers. However
with implied upside of 2.5% to our target price, we have a Hold rating on the stock considering
the risk to earnings from potential loss of revenues related to blue collar workers. Furthermore,
the group continues to face problems with government receivables, although the quantum has
come down slightly.
172
EQUITIES ● SAUDI ARABIA
February 2017

Risks
Key downside risks include: Further delays in getting payments from government and higher
than expected pressure on margins as the company starts capacity expansion.
Key upside risks include: Recovery in patient traffic can lead to a strong improvement in
revenues and margins. If the group is able to improve its client mix without sacrificing its
margins, valuation should also improve.
173
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Financials & valuation: National Medical Care Co
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
901
135
-59
77
-5
83
83
-14
69
69
1,064
211
-62
149
-7
157
157
-16
141
141
1,248
257
-71
187
-11
191
191
-19
172
172
1,330
275
-67
208
-13
210
210
-20
190
190
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
98
-90
-90
-34
25
18
115
-160
-160
-70
114
-59
255
-125
-125
-86
-44
115
220
-106
-106
-95
-19
99
0
688
900
217
1,588
306
369
151
913
1,064
0
785
1,051
253
1,836
334
519
266
983
1,249
0
840
1,117
297
1,956
369
519
221
1,069
1,290
0
879
1,186
316
2,065
383
519
203
1,164
1,366
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Hold
Year to
12/2016a
12/2017e
12/2018e
12/2019e
2.9
19.3
2.5
35.6
2.7
0.7
1.4
2.6
12.9
2.2
17.5
2.5
-2.4
2.9
2.1
10.4
2.1
14.3
2.3
4.7
3.5
2.0
9.7
1.9
12.9
2.1
4.0
3.9
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2017e
104.00
94.00
94.00
84.00
84.00
74.00
74.00
64.00
64.00
54.00
54.00
44.00
44.00
12/2019e
Y-o-y % change
2.5
-27.7
-40.3
-41.6
-47.2
18.1
55.6
93.6
89.6
103.8
17.3
22.2
25.6
21.6
22.1
6.6
6.9
11.4
10.2
10.6
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.9
6.1
7.6
4.9
15.0
8.5
26.9
16.6
1.1
65.0
0.9
11.5
14.8
8.6
19.8
14.0
30.8
27.1
1.3
43.4
1.0
13.2
16.7
9.6
20.6
15.0
23.2
20.7
0.9
115.2
1.0
14.2
17.0
10.0
20.7
15.6
21.2
17.4
0.7
108.6
1.54
1.54
0.75
20.35
3.14
3.14
1.57
21.91
3.83
3.83
1.91
23.83
4.23
4.23
2.12
25.94
174
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
34.00
2016
National Medical Care Co
12/2018e
30%
Health Care Providers
Saudi Arabia
Raj Sinha
+971 4423 6932
104.00
Ratio, growth and per share analysis
12/2016a
Free float
Sector
Country
Analyst
Contact
Price relative
34.00
2015
Year to
54.66
56.00
4005.SE
CARE AB
655
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Pharmaceutical
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Limited
[email protected]
+971 4423 6932
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SPIMACO AB, Hold, TP SAR36
Company description
Saudi Pharmaceutical (SPIMACO) is the leading Saudi pharmaceutical company. It is involved in
the development, manufacture, distribution and marketing of its own products as well as licensed
products of other international manufacturers. The company was established in 1986 and began
operations in 1990 with six products. In 2000, the company began operations in Algeria. An
important and distinctive advantage of SPIMACO's strategy is its relationships with multinational
companies: Most of its earlier deals were structured so that it manufactures products for the
multinationals. In addition, SPIMACO would undertake the sales and marketing, which meant
dealing with the Ministry of Health (MOH) and other government institutions. SPIMACO actively
markets most of its registered products to all the various segments in the market: MOH, private
institutions and the export market. Today, the company has over 150 products, controls around
14% of the Saudi pharmaceuticals market and has three of the top-ten selling products by value.
Investment thesis
SPIMACO has seen strong revenue growth for most of the year (except 4Q16), as it benefited
from sales of a Herceptin-based cancer drug from Roche. Although the impact of this deal with
Roche will cycle out in 2017, the company should see robust growth in the medium term.
Qassim Medical: In May 2016, SPIMACO increased its stake in Qassim Medical and now owns
a 57% stake in the group. Qassim operates a 100-bed hospital and has space to raise capacity
to 200 beds. We currently do not estimate any returns from this investment as we do not have
full clarity on the operations. However, we believe it could be a strong catalyst and could
potentially add SAR3/share to our valuation.
But risks remain – spending cuts and big pharma: Spending cuts can lead to a squeeze on
margins for government tenders (14% of sales) which can put pressure on SPIMACO earnings.
Although near-term spending cuts can lead to the government preferring cheaper generics over
originals in tenders, benefiting local players, we see a risk of government supporting
multinational pharmas to set up manufacturing in Saudi and altering the pricing differential
mechanism that exists for generics (whereby companies that are first to register generics are
allowed better pricing). Such a move could lead to more competition and potential margin
erosion for SPIMACO. GSK (through a JV) and Sanofi already have plants in Saudi, with Pfizer
recently getting a licence to start operation in 2017.
Financials
SPIMACO reported net income of SAR212m in 4Q16, compared to a SAR9m loss in the same
quarter last year. However, SPIMACO's numbers include two one-offs during the quarter –
capital gains of SAR248m and FX losses of SAR58m. Excluding the impact of one-offs, net
income was SAR22m. The company reported operating loss of SAR7.6m (SAR50m ex. one off
FX losses) compared to SAR102m operating profit in 4Q15. Gross profits were down 13.5% for
the quarter. Net revenues for the quarter was SAR458m, down 12% y-o-y. Management pointed
to weaker sales, higher administrative costs partly related to acquired Al Qassim Medical and
losses in associates for the weak numbers.
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February 2017

We estimate robust revenue growth for the group in the medium term (revenue CAGR of 6%
2015-18e) with steady operating margins. Although subsidy cuts and weaker government
tenders could negatively impact earnings, we believe growing dividends from petchem
associates could be supportive.
Valuation
We value SPIMACO using a DCF with a WACC of 9.6%, CoE of 10.7%, ERP of 5.5%, RfR 5.2%,
debt equity ratio of 20:80 and cost of debt of 5%. Our DCF generates a target price of SAR36,
implying 2017e PE of 13x. SPIMACO trades at a core PE of 10x on our 2017 estimates.
Our target price implies downside of 10.0% to the current share price and we rate the stock
Hold. Despite the risk on margins due to multinational pharmaceuticals setting up a
manufacturing base in Saudi and directly competing with local players, we have a Hold rating on
SPIMACO, considering the structural growth potential in the long term for pharmaceuticals in
Saudi from ageing demographics and SPIMACO being the market leader benefitting from this.
Risks
Key downside risks include: (1) increased competition in the generic pharmaceuticals market;
(2) inability to gain first entrant registration for off-patent drugs, which would likely reduce
margins for the company.
Key upside risks include: (1) if the company decided to divest its non-core assets and
distribute the proceeds to shareholders; (2) the ramp-up in operating expenses, leading to much
better sales than expected.
176
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February 2017
Financials & valuation: Saudi Pharmaceutical
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Hold
1,705
287
-31
256
-3
370
370
0
351
351
1,911
328
-40
289
0
326
326
0
302
302
1,987
350
-45
305
0
360
360
0
335
335
2,066
426
-103
322
0
381
381
0
355
355
-41
-194
35
-180
172
-249
165
-296
-296
-121
259
-144
291
-99
-99
-168
-95
162
366
-103
-103
-178
-121
230
71
846
1,971
251
3,806
608
301
51
2,677
2,029
61
1,112
1,898
-8
3,989
649
301
310
2,826
2,430
53
1,174
2,059
87
4,205
662
301
215
2,958
2,537
48
1,179
2,247
208
4,393
675
301
94
3,098
2,592
Year to
12/2015a
12/2016e
12/2017e
12/2018e
2.3
13.7
1.9
13.7
1.8
-6.4
3.7
2.2
12.8
1.7
15.9
1.7
-3.7
2.5
2.1
11.7
1.6
14.3
1.6
4.1
3.5
1.9
9.4
1.5
13.6
1.6
5.9
3.7
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
39.98
36.00
2070.SE
SPIMACO AB
1,283
49.00
49.00
44.00
44.00
39.00
39.00
34.00
34.00
29.00
29.00
24.00
24.00
Saudi Pharmaceutical
Ratio, growth and per share analysis
12/2015a
12/2016e
12/2017e
12/2018e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
62%
Health Care Providers
Saudi Arabia
Raj Sinha
+971 4423 6932
Price relative
19.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
19.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
15.0
6.9
7.8
10.5
13.0
12.1
14.2
12.6
-12.0
-13.9
4.0
6.6
5.7
10.4
10.9
3.9
21.7
5.6
5.8
5.9
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.9
14.0
11.5
9.3
16.9
15.0
101.6
1.9
0.2
0.9
13.4
11.0
8.4
17.2
15.1
0.8
12.6
11.6
8.8
17.6
15.3
0.8
12.8
11.7
8.9
20.6
15.6
10.6
0.9
53.2
7.0
0.6
135.7
2.9
0.2
389.7
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
2.93
2.93
1.50
22.31
2.52
2.52
1.01
23.55
2.79
2.79
1.40
24.65
2.96
2.96
1.48
25.82
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Industrials
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February 2017
Industrials
 Saudi’s electrical infrastructure system faces extreme demands and
its capacity is hydrocarbon-dominated
 Recent initiatives open the door to liberalisation, while focusing on
efficiency and diversification of the generation capacity
 Value creation and success will depend entirely on the details of the
move towards market prices for electricity and input fuels
Nicholas Paton*, CFA
Senior Research Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6923
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
A state of flux in the electricity market
The Kingdom’s electricity system has extreme characteristics
The Saudi electricity market represents some of the largest and most difficult challenges for the
Kingdom over the next 15 years:
1.
Extremely high per capita consumption. Saudi Arabia is among the largest consumers
of electricity in the world, with a consumption of 8,161 kWh/capita. Currently, it consumes
three times the world average.
Solution: According to World Bank data, transmission and distribution (T&D) losses in
Saudi Arabia are low at only 7% of capacity output. Therefore the efficiency focus needs to
be on the consumer, and this is addressed in the FBP2020 document with initiatives to
move to higher efficiency electrical components and to reduce unnecessary usage. It
should be noted that savings at the end consumer are particularly valuable as they are
grossed up by the transmission loss factor as a saving on the electricity required to be
generated. For instance with Saudi’s level of T&D losses, a 10kW saving at the consumer
would result in a 10.8kW lower capacity requirement. An example given in the FBP2020
includes an expected reduction in the cost of lighting of 73%.
2.
High growth in consumption. Consumption grew at 7% CAGR over the past decade against
3% growth globally (Source: Enerdata). Residential demand accounts for the largest share of
total energy usage and growth here is driven by high population growth. According to UN
estimates, the country’s population is forecast to reach 34m by the end of the next decade,
from 28m currently. The industrial segment has also seen firm growth in its consumption
trends. Thus an expanding industrial sector led by the development of petrochemical cities
should play a pivotal role in the coming years. According to the US Energy Information
Administration (EIA), Saudi Arabia’s electricity generation capacity has to increase from the
present 55GW to 120GW by 2020 in order to meet rapid demand growth.
Solution: Saudi has plans to grow its generating capacity by 2% between 2015 and 2040
(from 70GW to 120 GW) and is simultaneously pushing efficiency measures which will help
reduce the requirement for additional generation capacity.
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February 2017
Energy consumption by segment (2015)
Growth in energy consumed (10 year CAGR
- 2006-2015)
14%
12%
12%
8%
6%
6%
50%
14%
Industry
2%
16%
Others
4%
4%
1%
Source: Saudi Electricity Company
3.
Others
Industry
Residential
0%
Government
Government
16%
4%
Commeric al
Commeric al
9%
10%
Residential
Source: Saudi Electricity Company
Hydrocarbon dominated generation. Oil represents two thirds of the Kingdom’s input fuel for
power generation and gas represents most of the remainder. Saudi’s power generation mix is
therefore unusual and in urgent need of diversification towards other generation technologies.
Solution: Saudi is embarking on an ambitious expansion into nuclear and renewable energy,
targeting 9.5GW of renewable generation by 2030. This, combined with addressing consumption
growth should limit the additional hydrocarbon-related capacity expansion required.
Electricity generation split (%) by fuel type
in 2015 %*
Gas
3%
20%
30%
Crude
HFO
Diesel
Electricity generation split (%) in 2030
11%
Renewable
Non-renewable
39%
Source: Saudi Electricity Company.* 2015 data. % arrived based on fuel consumed
97%
Source: Saudi Vision 2030, HSBC estimates. % arrived based on capacity
A delicate rebalancing is under way, but we expect accelerated reform from here
Saudi’s Vision 2030 and the more recent Fiscal Balance Program 2020 document include
various targets that are likely to have far-reaching implications for the Kingdom’s electricity
market. The driver for the change is the same as that for other sectors: to balance the Saudi
budget in an environment of sustained lower oil prices. The changes are designed to capture
the most value for the Kingdom’s resources by capturing the best price for petrochemical
resources and decreasing the consumption of those same resources. Decreased consumption
can be achieved either by increasing the efficiency of the system or by using different
technologies for generating the power. Both have been addressed in the government’s
initiatives. The steps have moved towards liberalisation (unbundling of transmission, generation
and distribution) and free market prices, while mitigating the negative effect on the most
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February 2017
vulnerable consumers and industries. On the whole we believe the Saudi administration has
achieved this, although the coming reform will significantly accelerate previous cost-saving
initiatives and the impact will be less easy to mitigate for the lowest income users.
Recent announcements raise expected costs savings from SAR38m to SAR209m in 2020
In the recent Fiscal Balance Program 2020 (FBP2020), published as a follow-up to the Vision
2030 document in 2016, the Saudi administration details plans to ramp up cost savings from
Electricity and Water market reforms, from SAR38m in 2020 under the “first phase” of the
programme to SAR209m in 2020 from the combined “first phase” and “new” energy reforms.
During 2016 the government implemented what it termed a “marginal correction” in electricity
prices, which we outline in the chart below. These hikes increased the electrical tariff for Saudi
Electricity Company by 23% y-o-y we estimate, on a weighted average basis. With global market
prices (ex GCC) for electricity still around USc10-15/kWh and more than 150% above Saudi’s,
there remains some considerable way to go. The FBP2020 document states the guiding principle
for the 2017-20 period is for a phased increase in prices towards international market prices with
compensation for affected consumers, industrial support and Energy Efficiency programmes. By
2020, the target is for all products is to reach 100% of the reference prices.
Global electricity market prices (USc/kWh)
Source: Saudi Electricity Company and HSBC estimates
Italy
Germany
UK
China
US
France
Others
Industry
New price
Weighted avg
Old price
Government
Commeric al
Residential
25.0
20.0
15.0
10.0
5.0
0.0
18.0
16.0
14.0
12.0
10.0
8.0
6.0
4.0
2.0
-
South Africa
30.0
Canada
35.0
Saudi
2016 new vs old price tariff changes
(SAR halala/KwH)
Source: Statista. Note: 2015 prices used. Post reform prices for Saudi
Renewables generation will feature in the Kingdom’s plans
FBP2020 includes explicit targets for generation capacity
Saudi, like other GCC countries, is pursuing ways of diversifying its generation capacity. The two
main ways of diversifying generation capacities are solar and nuclear capacity development. The
region’s biggest concentrated solar power plant (CSP), Shams 1, became operational in March
2013 and there are plans to introduce both CSP and photovoltaic (PV) type power plants to
increase renewable capacity generation. Saudi Arabia recently launched the construction of a 600
MW Integrated Solar Combined Cycle gas power plant project in Dubai. This project would
integrate a parabolic trough CSP unit of about 500 MW.
Nuclear, however is likely to form the bulk of the renewables generation capacity. Saudi Arabia
has plans to develop 16 nuclear power plants in the next 20 years, which are expected to cost
around USD80bn, according to the KSA Ministry of Energy. In fact nearly all countries in the
GCC have some form of development targeted at introducing nuclear capacity into their
generation mix. In the UAE, Barakah Nuclear Power Plant unit 1 and 2 are currently under
construction, due to become operational in 2017. The ultimate plan is to reach 4x1400MW of
capacity by 2020. Construction of the first plant is planned to start in 2016.
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Liberalisation is the longer-term aim
Privatisation would fit with the strategy with other state assets
The Vision2030 document from 2016 also mentions potential privatisation of state-owned assets in
the utility and other sectors. In a previous move, SEC was set to be split into four power generation
companies by year-end 2016 in an effort to increase efficiency; however according to Reuters
(8 May 2016), the newly formed Energy Ministry is considering revamping the plan with
alternative/complementary additions; there are no further details available currently. We believe
privatisation and liberalisation of the utilities market would be value accretive for the sector longer
term. However the details of any restructuring, including the financial terms for the various elements
of the system will be critical to assess the valuation of the assets.
We believe methodology similar to Qatar’s, whereby the generation company sells power to an
unlisted government entity with a long-term off take agreement, would be the fastest way to
implement a privatisation and liberalisation strategy, as it would improve market liberalisation
and profitability for SEC. Liberalisation of tariffs without full sector privatisation (i.e. regional and
segmental breakdown) could result in bill collection problems – similar to the liberalisation
process in Turkey – as households and struggling commercial consumers could delay payments
in the absence of government support. Among the three business lines, we see transmission as
being the most difficult to privatise due to the challenging geography of the Kingdom, with its
vast deserts and sparse rural population in some areas. The implementation of a licence-free
solar capacities model (Turkey) or local mobile diesel generators (Oman - Dhofar region) could
help ease the process.
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Aldrees
ALDREES AB, Not rated
Company description
Listed in 2006, Aldrees owns, leases, and operates through its own brand fuel stations across
Saudi Arabia. The company also has a transportation fleet, through its ‘Naqil’ subsidiary. As of
4Q 2016, the company had 473 petrol stations across Saudi Arabia. Of these, 267 petrol
stations are in the Central region, and 104 are in the Eastern region, with 54 stations located on
highways. The company mostly rents the properties on which it operates, with 458 petrol
stations rented. The company has a 5% market share in the fragmented petrol station market,
making it the largest organised player. On the transportation side, the company had 1,285
trucks as of the end of 2016. The segment serves companies in the petrochemical industry,
mining and food logistics, among others.
Financials
The company’s net profit in 4Q16 fell to SAR15.3m, from SAR33m in 4Q15 (-53.4%) driven by a
weaker transportation sector due to declining prices and demand from cement and
petrochemical factories. Costs of sales and operations also increased on the back of higher
fuel, electricity and water prices for the transportation and petrol sectors. On a q-o-q basis, net
profit fell 17.3% mainly due to the increase in cost of sales, as mentioned above. For the full
year, net profit dropped 36.8% y-o-y to SAR91m, EBIT was SAR104.5m, down 28.8% and
revenues increased 50.3% to SAR3,461m.
Recent news
17 January 2017: Aldrees announced a dividend distribution of SAR40m, equating to SAR1.0
per share for the year 2016. The company also distributed one bonus share for every four
shares held.
19 October 2016: The company issued a statement to announce that it had signed a contract
with Ma’aden Waad AlShamal for Phosphate Company for the transportation of molten sulphur
and phosphoric acid with a total value of as much as SAR597m.
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February 2017
Financials & valuation: Aldrees Petroleum and Transport Services
Financial statements
Year to
Valuation data
12/2013a
12/2014a
12/2015a
12/2016a
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
Taxation
Net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
1,983
172
-63
109
-10
105
-3
102
2,144
204
-65
138
-12
129
-5
124
2,303
215
-69
147
-10
149
-5
144
3,461
150
-180
-177
-60
100
-30
175
-115
-124
-60
15
60
139
-78
-33
-80
-42
61
213
-143
-141
-80
30
70
0
697
361
29
1,089
237
300
270
518
1,060
0
743
421
35
1.205
266
315
280
580
1,170
0
736
501
18
1,259
294
273
255
643
1,241
0
806
732
39
1,557
549
303
264
653
1,518
179
68
105
-14
94
-3
91
Ratio, growth and per share analysis
Year to
12/2013a
12/2014a
12/2015a
12/2016a
Year to
5.8
4.9
4.1
7.6
8.2
18.4
26.6
22.6
7.4
5.8
6.1
15.9
50.3
-16.7
-28.6
-36.9
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
2.5
12.9
19.6
9.3
8.7
5.5
17.5
0.5
1.6
0.1
2.5
14.4
21.3
10.3
9.5
6.5
17.6
0.5
1.4
0.2
2.6
16.0
22.4
11.4
9.4
6.4
21.6
0.4
1.2
0.2
1.3
6.0
13.9
5.8
5.2
3.0
12.8
0.4
1.5
0.1
EPS Rep (diluted)
DPS
Book value
2.6
1.5
13.0
3.1
2.0
14.5
3.6
2.0
16.1
2.3
1.6
16.3
12/2013a
12/2014a
12/2015a
12/2016a
0.9
9.9
1.6
14.4
2.8
-2.0
4.1
0.8
8.3
1.4
11.9
2.5
4.1
5.4
0.7
7.9
1.4
10.3
2.3
4.1
5.4
0.5
9.5
1.1
16.0
2.3
4.8
4.4
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Reuters (Equity)
Market cap (SARm)
Free float
Country
36.75
4200.SE
1,470
88.2
Saudi Arabia
Bloomberg (Equity)
Market cap (USDm)
Enterprise value (SARm)
Sector
ALDREES AB
392
1,695
Oil & Gas
Price relative
80
80
70
70
60
60
50
50
40
40
30
30
20
20
10
10
0
2014
0
2015
Aldress Petroleum
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
Ratios (%)
Not rated
2016
2017
Rel to Tadawul
Source: HSBC
Note: Priced at close of 02 Feb 2017
185

EQUITIES ● SAUDI ARABIA
February 2017
Ma’aden
Nicholas Paton*, CFA
Senior Research Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6923
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
MAADEN AB, Hold, TP SAR37.8
Company description
The Saudi Arabian Mining Company (Ma’aden) was formed to facilitate the development of
Saudi Arabia’s mineral resources. The company is viewed as a vehicle for diversification away
from the Kingdom’s traditional oil and petrochemicals sectors. Ma’aden’s objective is to engage
in projects relating to mining, including the development, advancement and improvement of the
industry, as well as in mineral products and by products. Ma'aden's main projects are gold,
phosphate, aluminium and infrastructure. The gold business has been operational since the
inception of the company. The existing phosphate fertiliser project is a joint venture with SABIC
owning 30%. The Waad Al Shamal project is owned 60%, 25% and 15% by Ma’aden, MOSAIC
and SABIC, respectively. Ma’aden’s aluminium project is a joint venture with Alcoa owning a
25.5% stake. On December 7, 2016 Ma’aden announced it is developing a third phosphate
plant that will eventually add a further 3m tonnes per year of production capacity and is subject
to feasibility studies.
Investment thesis
Ma’aden is a long-term story as most of its projects have only recently become fully operational and
the Waad Al Shamal plant is only due to come onstream at the end of 2017. We believe the Saudi
Government will continue to support the venture with whatever resources are necessary and that
this resolve is likely only to be strengthened by the lower oil prices seen over the past three years.
Positive newsflow has helped push the stock higher. The raft of newsflow in 2016 on
Ma’aden has been largely positive, with the development of the Jaguar Land Rover (JLR) deal,
the Ad-Duwayhi mine being commissioned during 2Q16 and the commercial commissioning of
the alumina refinery in October. The stock has performed well as a result, rallying close to 50%
from its low on 30 September 2016. The announcement of the third phosphate plant – which we
view as adverse for the company’s cash flow – has not impacted the stock price. We still see
significant uncertainty on how the government’s Vision 2030 and the Saudi National
Transformation Plan will be reconciled with Ma’aden commercial production of basic resources.
Ma’aden plans to build its third phosphate fertilisers plant. Ma’aden announced on
7 December 2016 that is developing a third plant which will eventually add a further 3m tonnes
per year of production capacity. The company estimates the new plant will cost approximately
SAR24bn and expects full capacity to be reached in 2024. This project is subject to the
completion of feasibility studies. As we wrote in the most recent Fertile Crescent note,
21 November 2016, there is oversupply for most fertiliser products in the near to medium future
that will not be helped by Ma’aden's second DAP plant, due to come onstream in two years. We
have previously highlighted the potential of the NTP and Vision 2030 projects to have an effect
on Ma’aden's equity valuation, as the company is close to becoming cash flow positive with the
current business scope.
Ma’aden to supply aluminium for the Range Rover Sport models. On 2 November 2016, at
the company’s investor day, Ma’aden announced that it had been selected to provide rolled
186
EQUITIES ● SAUDI ARABIA
February 2017

aluminium product to JLR for its new Range Rover Sport model. The company appeared
reasonably confident that it can sell a meaningful portion of its overall rolled product to JLR at
some point in the future. This is clearly very good news. In our report on 24 May 2016
(Uncertainty dominates), we noted Ma’aden’s rolled product could completely displace the GCC
can-stock production, creating significant price competition, and that JLR had decided not to
build a manufacturing plant in the Kingdom. Although there are likely to be challenging
economics in delivering material quantities of high grade and “lifed” aluminium product to the
UK while maintaining profitability, at least there is now a final customer for the product.
High level of group debt is being addressed. At the recent 4Q earnings call Ma’aden said it is
looking to shift some of its debt to fixed rate, as the majority is currently floating and SIBORbased. SIBOR rates rose from 1.8% at the start of 2016 to as high as 2.5% in November,
creating a significant additional burden on Ma’aden’s SAR55.8bn debt pile.
Financials
4Q results were below our estimates. 4Q sales were SAR2,371m, 11.7% below our SAR2,684m
estimate. Gross profit of SAR498m is 14.1% below our estimate, EBIT of SAR225m is 37.4%
below our estimate, and net income of SAR16m (post minorities) is 84% below our estimate.
Looking by division, volumes of product sold were all in line with our estimate (+/- 4%) with the
exception of Ammonia, where the company sold 0.204m tonnes of product, which was 57%
ahead of our estimate. The company cites weak fertiliser and aluminium prices as the reason for
the weak results. SG&A, which had been the big positive surprise 1Q16 (7.9% of sales, versus
9.0% for FY15) slipped back to 9.0% of sales 4Q16. The rise in SIBOR caused a 140%
increase in the finance expense, from SAR110m 4Q15 to SAR265m 4Q16, which the company,
at its recent Capital Markets Day, said that it needs to tackle.
Valuation
We value Ma’aden using a DCF-based sum-of-the-parts (SOP) valuation i.e. we value each part
using a DCF methodology, taking account of the debt allocated to each individual project and
Ma’aden’s stake in it, and then summing the separate divisions. We have assumed a cost of debt of
3.9% to reflect current corporate bond yields in Saudi. We use a risk free rate of 2.5%, an equity
risk premium of 7.0%, an inflation differential of 2.0% and beta of 1.1 across the different business
units, giving us a 11.9% cost of equity. Using a long-term debt-to-equity ratio of 60:40 we arrive at a
uniform WACC of 7.1%. We assume a terminal growth rate of 2.5% for Ma’aden’s phosphate,
Wa'ad Al Shamal, and aluminium projects, and 1.0% terminal growth rate for gold.
Based on the sum of- the parts for the valuation of each project, we arrive at a fair value target
price of SAR37.8 per share. Our target price implies 9.2% downside and we rate the stock Hold
despite having downside to our price target as we believe Ma’aden is likely to continue to see
support from shareholders and share price resilience given its high-profile position as one of the
three pillars of the Saudi economy.
Risks
Downside risks include: A further reduction in the subsidies on natural gas and other input
commodities. Ma’aden could struggle to export DAP when the Wa’ad Al Shamal project comes
on line. Weaker than expected demand for Ma’aden’s key products: DAP, aluminium, gold and
ammonia.
Upside risks include: An increase in the scope of Ma’aden’s business, complemented by a
state subsidy for the new end products, as part of the National Transformation Plan.
Improvement in commodity prices.
187

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Ma’aden
Hold
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
10,956
3,657
-2,353
1,305
-415
854
854
-46
605
605
9,820
3,791
-2,482
1,309
-684
572
572
-29
494
494
12,061
4,674
-2,447
2,227
-1,289
1,006
1,006
-25
883
883
15,452
5,974
-3,721
2,253
-1,276
1,073
1,073
-27
941
941
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
2,993
-13,431
-13,431
0
8,153
-10,853
840
-8,151
-8,151
0
8,010
-7,995
4,306
-3,691
-3,691
0
605
-674
5,727
-1,855
-1,855
0
-2,691
2,595
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
372
77,085
11,110
4,308
89,378
8,072
45,399
41,091
27,298
76,187
317
82,809
16,406
6,146
100,342
8,609
55,246
49,100
27,792
84,777
269
84,100
14,165
3,381
99,345
8,790
53,086
49,705
28,675
86,363
229
82,275
15,146
3,125
98,460
9,807
50,139
47,014
29,617
84,718
Year to
12/2015a
12/2016e
12/2017e
12/2018e
8.1
24.3
1.2
80.4
1.8
-22.7
0.0
9.9
25.6
1.1
98.5
1.7
-16.7
0.0
8.1
20.9
1.1
55.1
1.7
-1.4
0.0
6.1
15.9
1.1
51.7
1.6
5.4
0.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
41.62
37.80
1211.SE
MAADEN AB
12,967
59.00
59.00
54.00
54.00
49.00
49.00
44.00
44.00
39.00
39.00
34.00
34.00
29.00
29.00
12/2016e
12/2017e
12/2018e
Y-o-y % change
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
1.5
2.0
-34.7
-52.0
-55.4
-10.4
3.7
0.3
-33.0
-18.4
22.8
23.3
70.1
75.9
78.8
28.1
27.8
1.2
6.6
6.6
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.2
1.8
2.2
1.4
33.4
11.9
8.8
116.1
11.2
7.3
0.1
1.6
1.8
1.4
38.6
13.3
5.5
136.6
13.0
1.7
0.1
2.6
3.1
2.3
38.7
18.5
3.6
134.6
10.6
8.7
0.2
2.6
3.2
2.4
38.7
14.6
4.7
123.8
7.9
12.2
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
0.52
0.52
0.00
23.36
0.42
0.42
0.00
23.79
0.76
0.76
0.00
24.54
0.81
0.81
0.00
25.35
188
24.00
2016
Maaden
Ratio, growth and per share analysis
12/2015a
34%
Metals & Mining
Saudi Arabia
Nicholas Paton, CFA
+971 4 423 6923
Price relative
24.00
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Arabian Fertilizer
Nicholas Paton*, CFA
Senior Research Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6923
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SAFCO AB, Hold, TP SAR60.0
Company description
Saudi Arabia Fertilizers Company (SAFCO) is a petrochemical company that manufactures
Urea and Ammonia at plants located in Dammam, with an annual production capacity of 2.6mt
of urea and 2.3mt of ammonia. It also produces Sulphuric acid and Melamine. SAFCO holds a
50% equity interest in National Chemical Fertilizers Company, a 3.7% stake in Arabian
Industrial Fibers Company, and a 1.69% stake in Yanbu National Petrochemicals Company.
Investment thesis
Dividend looks sustainable. Over the past ten years, the company has paid out roughly 100%
of earnings in dividends, and its share price has broadly tracked those dividend payments.
We believe SAFCO will broadly retain this dividend policy, which is likely to see a moderate
decrease in net cash over the coming periods.
Ibn Al-Baytar unlikely to change the growth profile. On 14 November 2016, SAFCO
announced it was to buy Saudi Basic Industries Co (SABIC)’s 50% stake in Ibn Al-Baytar.
We believe the primary rationale for the deal is to rationalise cross holdings. SAFCO’s financials
do not offer much clarity as to the exact break down of the associate income and valuation, but we
assume the majority of the associates’ book value is Ibn Al-Baytar. Likewise, we assume the
majority of the 2016 SAR52.9m associate income that SAFCO booked is Ibn Al Baytar. Based on
publicly available information from SABIC, we understand Ibn Al-Baytar has the capacity to
produce, per annum: 500kt of ammonia, 400kt of ammonium phosphates, 485kt of carbon dioxide,
100kt of superphosphate and 500kt of urea. Like SAFCO, Ibn Al-Baytar does not have the gas
allocation to expand production and therefore it does not have the ability to grow volumes.
Financials
4Q results were better than we had estimated. 4Q sales of SAR765.3m was 15% higher than
our estimate of SAR666.9m. Gross profit of SAR310.9m was 38% ahead of our estimate, EBIT
of SAR290.4m was 37% ahead and net income of SAR284.5m was 16% ahead. However, the
results were down materially y-o-y – by 25% at the net income level – due to lower product
prices and higher feedstock costs. Urea prices have been a little stronger recently due to the
increase in coal prices in China, which has lifted prices across the market.
Valuation
Unlike our DCF- or PE multiple-based valuations for the other fertiliser companies, we use a target
dividend yield method to value SAFCO as historically, it has traded in line with the movement of its
dividend. Due to the company having no growth in volumes (because it is unable to get any
additional allocation of gas supplies) and its paying out c100% of earnings, this seems logical. So
therefore we forecast SAFCO’s dividend and establish a target dividend yield, paying attention to
the stock's history and where the Saudi market trades. The Saudi market is currently trading at an
average 2017e dividend yield of 3.3% vs SAFCO on 4.2%. Given SAFCO's high valuation on
metrics such as PE and EV/EBITDA relative to other Saudi listed stocks, we do not believe its yield
is likely to fall to the market level. However, we believe the stock can trade on a 5.0% dividend yield
189

EQUITIES ● SAUDI ARABIA
February 2017
as it has done historically. At a 2017e 5.0% dividend yield SAFCO would trade at SAR60, which is
our target price and which implies downside of 17.3%. We maintain our Hold rating. As the chart
below shows, SAFCO is running down its cash levels at this level of payout. However it is doing so
very slowly and against a backdrop of Urea prices that may have troughed; hence we rate the
company a Hold rather than Reduce.
SAFCO dividend payout and gross cash position
5,000
4,500
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
-
160%
140%
120%
100%
80%
60%
40%
20%
0%
2008
2009
2010
2011
2012
Cash (SARm)
2013
2014
2015
2016e
2017e
Payout - RHS
Source: Company data and HSBC estimates
Risks
Downside risks: lower than expected fertiliser prices and lower than expected operating rates.
A dividend cut would likely catalyse a prompt negative reaction in the stock.
Upside risks: Higher than expected fertiliser prices and higher than expected operating rates.
Increases in the dividend.
190

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Arabian Fertilizer
Financial statements
Year to
Hold
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
3,547
2,415
-401
2,014
0
2,196
2,196
-66
2,130
2,130
2,758
1,334
-433
901
0
1,038
1,038
-27
1,011
1,011
2,873
1,361
-451
911
0
1,048
1,048
-27
1,020
1,020
2,875
1,286
-449
837
0
974
974
-25
948
948
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
2,654
-779
-779
-2,242
180
1,828
1,522
-233
-233
-1,250
71
1,252
1,352
-240
-240
-1,250
138
1,076
1,397
-240
-240
-1,250
194
1,020
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
0
5,173
2,815
1,460
9,012
750
0
-1,460
7,596
5,779
0
5,083
2,506
1,389
8,714
689
0
-1,389
7,358
5,511
0
4,875
2,415
1,251
8,513
718
0
-1,251
7,128
5,321
0
4,668
2,221
1,057
8,212
719
0
-1,057
6,826
5,113
Year to
12/2015a
12/2016e
12/2017e
12/2018e
10.0
20.8
5.0
29.9
4.1
4.3
4.1
9.7
20.4
5.2
29.6
4.2
3.7
4.1
9.7
21.6
5.4
31.9
4.4
3.5
4.1
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
72.53
60.00
2020.SE
SAFCO AB
8,059
12/2017e
12/2018e
Free float
Sector
Country
Analyst
Contact
35%
Chemicals
Saudi Arabia
Nicholas Paton, CFA
+971 4 423 6923
Price relative
140.00
130.00
120.00
110.00
100.00
90.00
80.00
70.00
60.00
50.00
2015
140.00
130.00
120.00
110.00
100.00
90.00
80.00
70.00
60.00
50.00
2016
Saudi Arabian Fertilizer
Y-o-y % change
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
-20.4
-27.4
-31.9
-32.5
-32.9
-22.3
-44.7
-55.2
-52.7
-52.5
4.2
2.0
1.0
0.9
0.9
0.1
-5.5
-8.1
-7.1
-7.1
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.6
34.6
27.6
23.8
68.1
56.8
0.5
15.6
13.5
11.4
48.4
32.7
0.5
16.4
14.1
11.8
47.4
31.7
0.6
15.6
13.6
11.3
44.7
29.1
-19.2
-0.6
-18.9
-1.0
-17.6
-0.9
-15.5
-0.8
5.11
5.11
6.00
18.23
2.43
2.43
3.00
17.66
2.45
2.45
3.00
17.11
2.28
2.28
3.00
16.38
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
12/2016e
7.8
11.5
4.8
14.2
4.0
6.3
8.3
* Based on HSBC EPS (diluted)
Ratio, growth and per share analysis
Year to
12/2015a
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
191

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Ceramic Company
SCERCO AB, Not rated
Company description
Established in 1977, Saudi Ceramics manufactures and markets ceramic and porcelain tiles,
sanitary ware, ceramic road markers, electrical water heaters and bathroom accessories. The
company currently has 11 plants and employs 3,600 individuals. Saudi Ceramics has an annual
capacity of 1.5m electrical water heater units, 64m sqm of ceramic and porcelain tiles, 6m
pieces of decorative tile, 2.5m pieces of sanitary ware, 10m pieces of ceramic road markers and
5m pieces of tile accessories. Saudi Ceramics sells its products through multiple outlets,
including showrooms, wholesale distribution and direct exports. The company currently has a
chain of 30 showrooms across the major cities of Saudi Arabia, along with a wide network of
distributors across the Kingdom. It also exports its products to more than 70 countries in the
GCC, Africa, Russia and Europe.
Financials
Saudi Ceramic reported a 4Q16 net loss of SAR6m, down from a net profit of SAR55.7m in
4Q15, mainly due to a decrease in projects and falling selling prices as the company chose to
retain market share. This resulted in lower margins overall. On a q-o-q basis, net loss was better
as sales increased, helping margins. Also, the company had a SAR25m provision for its
investment in Ceramic Pipes Company in 3Q16. For the full year, net profit dropped 91.3% y-o-y
to SAR 24.5m, EBIT was SAR86.7m down 68.7% and revenues fell 21.3% to SAR1,304m.
Recent News
2 October 2016: The company announced it had set aside SAR25m as provision against
impairment of assets at its associate company Ceramic Pipes Company (CPC).
3 October 2016: Saudi Ceramics announced it had appointed Hamad Al Sheikh as the new
CEO to replace Ali Al-Naim. Mr. Al Sheikh has a Masters business Management and was
previously the deputy head of the Saudi Commission for Tourism and National Heritage.
29 December 2016: The company announced a dividend for 2016 of SAR1.0 per share for a
total distribution of SAR 50m.
192
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EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Ceramic Co.
Financial statements
Year to
Valuation data
12/2013a
12/2014a
12/2015a
12/2016a
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
Taxation
Net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
1,601
472
140
331
12
322
0
309
1,621
441
160
281
9
325
0
310
1,658
453
167
286
8
323
0
284
1,304
265
176
90
13
47
0
25
482
-376
-372
0
-30
106
389
-239
-261
0
13
150
380
-201
-193
0
60
179
124
-123
-133
0
-51
1
0
1,806
922
42
2,806
350
874
832
1,521
2,764
0
1,880
1,032
70
3,017
343
887
816
1,715
2,947
0
1,914
1,263
186
3,259
342
946
761
1,898
3,074
0
1,862
1,205
24
3,101
510
692
668
1,823
3,077
Ratio, growth and per share analysis
Year to
Not rated
12/2013a
12/2014a
12/2015a
12/2016a
Year to
10.6
21.9
28.4
23.4
1.3
-6.5
-15.2
0.9
2.3
2.8
1.9
-0.8
-21.4
-41.4
-68.7
-85.4
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.6
11.2
20.3
11
29.5
20.7
-38.8
0.5
1.8
0.6
0.6
10.5
18.1
10.3
27.2
17.3
-50.7
0.5
1.9
0.5
0.5
9.2
15
8.7
27.3
17.3
-55.7
0.4
1.7
0.5
0.4
0.8
1.3
0.8
20.3
6.9
-22.1
0.4
2.5
0.2
EPS Rep (diluted)
DPS
Book value
8.3
0.0
40.6
8.3
0.0
45.8
7.6
0.0
38.0
0.5
0.0
36.5
12/2014a
12/2015a
12/2016a
1.4
4.6
0.8
3.9
0.8
6.6
0.0
1.3
4.9
0.7
3.9
0.7
9.4
0.0
1.3
4.8
0.7
4.2
0.8
8.4
0.0
1.7
8.2
0.7
65.3
0.9
0.0
0.0
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Reuters (Equity)
Market cap (USDm)
Free float
Country
31.98
2040.SA
426
83.8
Saudi Arabia
Bloomberg (Equity)
Market cap (SARm)
Enterprise value (SARm)
Sector
SCERCO AB
1,599
2,174
Industrials
Price relative
120
120
100
100
80
80
60
60
40
40
20
20
0
2014
0
2015
Saudi Ceramic
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
Ratios (%)
12/2013a
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
2016
2017
Rel to Tadawul
Source: HSBC
Note: Priced at close of 02 Feb 2017
193
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EQUITIES ● SAUDI ARABIA
February 2017
Saudi Paper
SPM AB, Not rated
Company description
Saudi Paper Manufacturing Company was established in 1989. It is engaged in the production
and distribution of a range of paper products and tissue paper, as well as collecting, filtering and
pressing solid waste paper, carton, plastic, metal and glass.
The company uses virgin pulp, blended-fibres and de-inked papers as raw materials. It offers its
products under brand names such as Manadeel, Excellence, Mouchoir, Zaman, City, Pure and
Weekend. The company is active in local and international markets and runs paper collection
and recycling operations through its wholly owned subsidiaries in the United Arab Emirates,
Morocco, Bahrain, Jordan and Algeria, including Saudi Paper Converting Company, Saudi
Paper Recycling Company, Al Madar Paper Trading Company and Saudi Investment and
Industrial Development Company, among others.
Financials
SPM reported a loss of SAR33.1m for 4Q16 compared to a SAR44.4m loss in 4Q15. The
decrease in losses was due to lower raw materials costs and sales and marketing costs. On a
q-o-q basis, net loss increased 59.4% from SAR20.8m mainly due to the increase in marketing
expense. For the full year, net loss dropped 48% y-o-y to SAR66.2m, while EBIT was a negative
SAR24.8m and revenues fell 20.5% to SAR477m.
Recent News
24 January 2016: SPM announced it had signed a contract with a consulting company to
improve efficiency and return the company to profitability.
19 October 2016: SPM announced the relocation of a subsidiary’s production line from Jeddah
to Dammam. The process will take six months and will lower annual costs by SAR4m.
15 November 2016: Hassan Asseri was appointed as CEO. He has more than 20 years’
experience working for ARAMCO and IBM and has a Masters in product development from
The University of Tulsa.
194
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February 2017
Financials & valuation: Saudi Paper Manufacturing Co
Financial statements
Year to
Valuation data
12/2013a
12/2014a
12/2015a
12/2016a
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
Taxation
Net profit
Cash flow summary (SARm)
820
109
50
59
27
35
3
32
758
105
50
55
33
28
2
25
601
12
55
-43
36
-125
1
-127
477
20
45
-25
32
-64
1
-66
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
77
-10
-9
56
-99
67
127
-66
-55
0
-82
61
23
0
-24
0
16
23
132
0
20
0
164
132
23
931
786
35
1,751
140
948
913
677
1,716
23
1,016
657
24
1,709
134
868
844
658
1,685
27
984
678
39
1,713
249
904
865
528
1,674
24
914
497
27
1,460
227
742
715
461
1,433
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
Ratio, growth and per share analysis
Year to
Not rated
12/2013a
12/2014a
12/2015a
12/2016a
Year to
3.3
-29.2
-42.2
-66.7
-7.6
-2.5
-6.9
-20.0
-20.7
-88.9
-178.9
-545.9
-20.5
-72.6
-42.7
-48.5
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.5
1.8
4.6
1.8
13.3
7.2
-4.1
1.3
8.4
0.1
0.4
1.5
3.8
1.5
13.8
7.2
-3.2
1.3
8.0
0.1
0.4
-7.6
-24.1
-7.4
1.9
-7.2
-0.3
1.6
74.4
0.0
0.3
-4.6
-14.4
-4.5
4.2
-5.2
-0.6
1.6
35.6
0.2
EPS Rep (diluted)
DPS
Book value
0.7
1.3
18.1
0.6
0.0
14.6
-2.5
0.0
11.7
-1.3
0.0
10.2
12/2014a
12/2015a
12/2016a
1.4
10.5
0.7
14.5
0.6
14.7
12.3
1.5
10.9
0.7
18.1
0.7
13.4
0.0
1.9
95.4
0.7
NA
0.9
5.0
0.0
2.4
57.2
0.8
NA
1.0
28.9
0.0
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Reuters (Equity)
Market cap (SARm)
Free float
Country
10.15
2300.SE
122
100
Saudi Arabia
Bloomberg (Equity)
Market cap (USDm)
Enterprise value (SARm)
Sector
SPM AB
457
1,145
Industrials
Price relative
60
60
50
50
40
40
30
30
20
20
10
10
0
2014
0
2015
Saudi Paper
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
Ratios (%)
12/2013a
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
2016
2017
Rel to Tadawul
Source: HSBC
Note: Priced at close of 02 Feb 2017
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February 2017
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February 2017

Insurance
197
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February 2017
Insurance
 Long-term drivers in place given the enforcement gap in both the
health and motor segments
 Regulatory push to increase enforcement even though short-term
growth has been impacted by the consumer trading down
 Larger players with the requisite scale and balance sheet set to
continue to gain market share
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
Insurance Sector penetration still very low
In the Islamic world, religious guidelines are often interpreted as being at odds with conventional
insurance; therefore, Shariah compliant variants like Takaful and Islamic cooperative insurance
have been growing at a rapid rate. The reluctance towards conventional insurance in the Islamic
world stems from the belief that it involves Riba (interest or usury), Al-Maisir (gambling) and AlGharar (uncertainty), all of which are not permissible in Islam. The insurance contract contains
gharar because, when a claim is not made, one party (insurance company) may acquire all the
profits (premium) gained whereas the other party (participant) may not obtain any profit
whatsoever. This is addressed in Islamic insurance by apportioning a percentage of the
operating profit to the policyholders. While Takaful is the most dominant form in countries like
Malaysia, Indonesia, Pakistan and Algeria, Islamic Cooperative Insurance is the most prevalent
model in Saudi Arabia.
Saudi Arabia has a model of Islamic insurance (cooperative insurance) that differs slightly from
the traditional Takaful model in the following ways:

The cooperative model does not require a segregation of ownership of policyholder funds
from the shareholder funds.

In Islamic cooperative insurance the operator is required to pay any claim that is incurred.
The total claimed amount can exceed the value of the premium, which forces the company
to use shareholders – similar to conventional insurance. However in the Takaful model,
while the claimed amount is paid from the underwriting fund, in the case of a shortfall,
whether under a profit sharing or agency contract (through the funds of the shareholders),
the operator should provide an interest-free loan to cover the deficiency.

In the case of both the Islamic Cooperative model and Takaful, the insurer pays Tabarru
(donations). However while in the Cooperation model the underwriting surplus is shared
between the policyholder and the shareholder, this is not true for all the Takaful models. For
example in the Wakala model any underwriting surplus is distributed back to the
policyholders (whereas in the Mudaraba model it is shared between the shareholder and
the policyholder).
Most companies in Saudi Arabia, including Bupa and Tawuniya, follow the Islamic Cooperative
Insurance model (only four out of the 35 insurance and reinsurance listed entities have adopted
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February 2017
the traditional Takaful model).The cooperative insurance model in Saudi Arabia calls for 10% of
the operating profit from underwriting activities to be accrued to policyholders (and typically gets
distributed as dividends or otherwise discounted from future premiums). Operating activities
include both the traditional insurance business and the investment of working capital; further
down the P&L for companies on the cooperative model, companies also have a second source
of investment income from the investment of regulatory capital and any excess shareholder
equity held to meet rating agencies’ requirements or otherwise to provide an additional buffer in
the case of underwriting losses or pick-ups in net written premiums growth.
Penetration remains low
The Saudi insurance market has witnessed strong growth in the past few years, with a gross
written premium (GWP) CAGR in 2009-16 of 21% across all segments. In spite of this rapid
growth, insurance penetration in Saudi remains low compared with EM/DM peers and we
believe there is scope for this to increase, driven by regulation to bridge the enforcement gap in
the motor/health segment, as well as further mandates to insure additional segments of the
population. Insurance penetration in Saudi (GWPs as a percentage of GDP) at 1.5% is even
lower than other countries with a predominantly Takaful/Islamic insurance model like Malaysia,
where this ratio stood at 1.7% in 2015.
Saudi is underpenetrated relative to EM/DM GWP as a percentage of GDP
US
Premiums as a % of GDP
4%
Canada
Venezuela
Switzerland
Germany
France
3%
South Af rica
Spain
UK
2%
Keny a
1%
Japan
Portugal
Australia
Namibia
Italy
Brazil
Morocco
Malay sia
Colombia
Ireland
United Arab Emirates
China
Saudi Arabia Hong Kong
Russia
Tanzania
Mexico
India
Indonesia
Nigeria
0%
0.1
1
10
100
GDP per capita USD 1000
Source: Sigma
Significant enforcement gap in the health and motor segment
We believe the key means of driving higher insurance penetration in Saudi is to bridge the
current enforcement gap in motor and health. Increasing the ambit of mandated insurance in
health to cover Saudis in the public sector is another driver, especially as Saudi is looking to
increase the share of the private sector in the healthcare space. There are currently 2.5m
Saudis in the private sector who are yet to be insured (44% enforcement gap) while the
enforcement gap in motor stands at close to 52%. We expect this gap to narrow by 2020 (to
19% in health and 13% in the motor insurance segment). We believe growth in the sector will
come from bridging the enforcement gaps and strict regulatory monitoring. We forecast health
GWP CAGR for 2015-20e at 8%, while in motor we expect 19% for the same period. However,
the Council for Cooperative Health Insurance (CCHI) has taken steps to bridge the gap with
policies like Unified health insurance, to be implemented in three phases, the third of which is
due for completion by April 2017. CCHI will likely leverage the GOSI database to compare the
number of Saudis insured with the employment data of Saudis in the private sector. In motor
insurance, there are plans to ensure that the motor registration renewal (currently done every
three years) and the insurance period overlap, making it easier to enforce compliance.
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February 2017
Performance in FY2016
Growth in the sector moderated in 2016. The overall insurance sector was up around 1% for the
full year 2016 (health was down 3.2% in the first nine months of 2016, while motor was up 13.9%)
with the top-five players posting GWP growth of 5.4%, accounting for 63.4% of the total insurance
GWP, or representing 63.4% market share. The top-two players reported GWP growth of 7.5%;
they represent 43.5% of the market and increased market share by 260bps in 2016.
While the reported profitability in the sector improved significantly, mostly helped by a lower loss
ratio – which declined 1.4% from 79% in FY2015 to 77.6% during the year – and higher income
from investment. This profitability of smaller players whose GWP actually declined (leading
indicator of Net earned premium) is not sustainable in our view. Overall out of the 33 companies
in the sector, 15 still have a combined ratio above 100% or were unprofitable. The top-two
players still account for more than 56% of total profits.
15 Companies reported a combined ratio of more than 100% on average in last 4 quarters
180%
160%
140%
120%
100%
80%
60%
40%
8012-SA
8180-SA
8130-SA
8240-SA
8290-SA
8280-SA
8060-SA
8250-SA
TAWUNIYA
BUPA
8270-SA
8200-SA
8070-SA
8230-SA
8170-SA
8310-SA
8150-SA
8050-SA
8160-SA
8190-SA
8040-SA
8300-SA
8100-SA
8030-SA
8110-SA
8120-SA
8260-SA
8080-SA
8020-SA
8140-SA
8011-SA
8312-SA
8311-SA
20%
Source: Factset, Company data
SAMA suspended the ability of five insurers to issue motor
insurance due to non-compliance
SAMA, the insurance regulatory authority, has in the past three months suspended the ability of
five insurers – Arabian Shield Cooperative Insurance, Malath Cooperative Co, MedGulf, Allied
Cooperative Insurance Group and United Cooperative Assurance Co., (with a combined market
share of close to 30%) – to issue motor insurance because of non-compliance. This should
benefit the larger players like Tawuniya, which are better managed and well capitalised. SAMA
subsequently lifted the ban on Malath Cooperative Co and Allied Cooperative Insurance Group.
We believe market share increases will come mostly from gains from smaller players that would
likely struggle in a more regulated environment, and also bearing in mind the relative preference
of governmental organisations for using other government-owned entities: for example,
Tawuniya is 47%-owned by government organisations and is one of the best players in the
market, which should make it a preferred choice for government-run organisations as the
government will indirectly earn from these agreements.
Tough macro backdrop resulted in growth moderation
The Saudi insurance sector was affected by the difficult macro backdrop in 2016. In the health
segment in particular – mainly a B2B business – consumers traded down, and smaller players
especially were affected by the slowdown in job additions during the year. Motor segment GWP
continued to grow in double digits during the year driven by an increase in pricing.
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Bupa Arabia Cooperative
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
BUPA AB, Buy, TP SAR148.00
Company description
Incorporated in 1997 as a JV between Bupa Group and Nazer Group, and listed in 2008, Bupa
Arabia specialises in cooperative health insurance. The company has been outgrowing the
market, with market share of 42.5% in 2016, from 18% in 2009. Bupa Arabia is associated
through a franchise agreement with Bupa International, which retains a 26% stake in the
company through Bupa Investments Overseas. It employs over 1,000 employees in Saudi.
Aside from its insurance activities, the company plans to become a healthcare provider at some
stage, in line with other Bupa associates around the world. In 2014, Bupa became the largest
health insurance player in the Saudi market and maintained its lead in 2016. Other major
shareholders include Nazer Holding Group at 9.00%, Hulol Albaramij Al Haditha at 9.00% and
Asas Healthcare at 8.25% – all entities owned by the Nazer family.
Investment thesis
We continue to see Bupa as a major beneficiary of enforcement of the coverage gap in Saudi,
along with consolidation in the health insurance segment. We highlight Bupa Arabia is the only
insurer in Saudi that has consistently increased market share since 2012, as well as maintaining
pricing discipline; this has meant its combined ratio improved 134bps in 2012-16 even though it
more than doubled its market share in the health insurance market to ~42.5% as at end-2016.
We expect a GWP CAGR of 14% in 2015-20e (versus health insurance sector growth of 8%),
translating to a market share gain of around 11.5% in that period, of which Bupa had already
captured 3.9% in FY2016. We see Bupa as a major beneficiary of consolidation in the health
insurance segment and expect market share gains to continue during 2016-20e on the back of
consolidation in the growing health insurance segment, as its balance sheet strength and scale
gives it leverage over smaller players. Another catalyst for profitability growth will be the
improvement of returns from investments. Bupa had a conservative investment portfolio in 2015
as was highlighted in our initiation report (Saudi Insurance sector 29 June 2016). It recorded a
solid jump in its investment income of 7x in FY2016 versus FY2015, reflecting the increase in
yields and an enhanced focus on maximising returns on its investment.
Financials
Bupa Saudi's 4Q results missed our expectations due to a subdued GWP trajectory and a
higher than expected increase in loss ratio. GWP declined by 1% in the quarter to SAR1,086m
and was 14% below our expectation of SAR1,263m. Net earned premium at SAR1,984m was
up 10% y-o-y, and 5.3% below our estimate of SAR2,095m. Loss ratio increased to 84% from
79.3% the same period last year and was 280bps higher than our estimate of 81.1%. Expense
ratio, at 8.6%, was lower than our 9.3% estimate. For the full year 2016, GWP at SAR7,938m
was up 8.3% (versus our expectation of SAR8,115m or an increase of 10.7%) and Net income
before Zakat at SAR630.7m was down 2.23% – 3.4% lower than our expectation of SAR653m.
201
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February 2017
Valuation
Our TP of SAR148, implying upside of 16.8%, is based on the residual income method, which
we believe is suitable for capturing the significant growth in the Saudi insurance sector. Our TP
implies a target multiple of 4.57x 2017e BVPS, which we believe to be fair in the context of an
EPS CAGR of 19.9% in 2016- 20e and an average ROE of 31% during the same period. Our
SAR148 TP implies 16.8% upside and we rate the stock Buy as we believe that Bupa, the
largest health insurer, is well placed to leverage the structural growth story in the health
insurance sub-sector.
Key assumptions underlying our valuation:

COE of 10.7%, based on an RfR of 5.2%

An ERP of 5.5% and a beta of 1.0

Terminal growth rate of 2.5%.
Key risks
Key downside risks: The introduction of a state health insurance: while we do not account for any
policy expansions on the mandated coverage in our estimates, the introduction of a state insurer to
increase coverage among Saudis, especially in the public sector but potentially also in the private
sector, may adversely affect the growth prospects of Bupa. Further downside risks include:
202

Stricter solvency requirements from SAMA may affect returns

More aggressive competition

Non-renewal of a major contract

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Bupa Arabia Cooperative
Financial statements
Year to
Buy
Per share data (SAR)
12/2015a
12/2016e
12/2017e
12/2018e
P&L summary (SARm)
Gross written premium
Net earned premium
PBT (reported)
Total tax
Net reported profit
HSBC net profit
Balance sheet summary (SARm)
7,328
6,739
645
-27
619
633
8,115
7,780
653
-31
622
622
9,164
8,589
788
-61
727
727
10,829
9,938
956
-74
882
882
Total investments
Total assets
Technical reserves
Total liabilities
Shareholders' funds
Average invested capital
Equity
4,971
6,153
3,945
4,487
1,667
1,359
1,667
5,672
7,179
4,534
5,056
2,124
1,895
2,124
7,031
8,684
5,389
5,994
2,690
2,407
2,690
8,641
10,518
6,604
7,310
3,209
2,949
3,209
Year to
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
TNAV
12/2015a
12/2016e
12/2017e
12/2018e
7.73
7.92
2.00
20.8
19.6
7.78
7.78
2.01
26.6
25.3
9.09
9.09
4.55
33.6
32.4
11.03
11.03
6.62
40.1
38.9
12/2015a
12/2016e
12/2017e
12/2018e
16.4
16.0
6.5
46%
3.9
1.6%
16.3
16.3
5.0
33%
3.9
1.6%
13.9
13.9
3.9
30%
2.0
3.6%
11.5
11.5
3.3
30%
1.7
5.2%
Valuation data
Year to
PE reported*
PE (HSBC)*
Price / TNAV
ROE
Dividend cover
Dividend Yield
* Based on diluted shares
Ratios & growth
Year to
12/2015a
12/2016e
12/2017e
12/2018e
27.7
46.7
114.1
102.3
113.0
119.3
10.7
15.4
1.2
0.5
-1.8
0.5
24.1
12.9
10.4
20.8
17.0
17.0
126.1
19.3
18.2
15.7
21.3
21.3
21.3
45.5
18.7
89.6
77.3
12.2
58.5
91.9
79.8
12.1
58.3
91.6
79.7
11.9
62.7
91.1
79.3
11.8
66.5
Y-o-y % change
Gross written Premium
Net earned Premium
Reported PBT
EPS reported
HSBC EPS
DPS
Total investments
Ratios (%)
Combined ratio
Loss ratio
Expense ratio
Reserve ratio
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
126.75
148.00
8210.SE
BUPA AB
2,704
Free float
Sector
Country
Analyst
Contact
71%
Insurance
Saudi Arabia
Ankur Agarwal, CFA
Price relative
200.00
200.00
180.00
180.00
160.00
160.00
140.00
140.00
120.00
120.00
100.00
100.00
80.00
80.00
60.00
2015
60.00
2016
Bupa Arabia Cooperative
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
203

EQUITIES ● SAUDI ARABIA
February 2017
Cooperative Insurance Co
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Limited
[email protected]
+971 4423 6558
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
TAWUNIYA AB, Buy, TP SAR128.00
Company description
The Company for Cooperative Insurance (Tawuniya) is the largest company in the Saudi
insurance sector with a 21% market share of the gross written premium across categories in
2015. It was established in 1986 (originally known as the National Company for Cooperative
insurance) as a national insurer to provide an impetus to Islamic insurance in the Kingdom.
Tawuniya has a presence in three major insurance segments: health comprises the largest
share of its premiums, at 65% of gross premiums written in FY15; motor accounts for 17% of
group GWP, with the remainder composed of other property and casualty products. The central
region accounted for 64% of written premiums, with the western and eastern regions of Saudi
accounting for 15% and 16%, respectively in 2015.
Tawuniya is 23.8% owned by the Saudi Public Pension Agency (PPA) and 22.8% by the Saudi
General Organisation for Social Insurance (GOSI). The remaining 53% is free float.
Investment thesis
We are positive on Tawuniya, the largest insurance player in Saudi and a beneficiary of the
enforcement gap in the health (65% of GWP in 2016) and motor (19% of GWP in 2016)
segments. Tawuniya’s 4Q profitability was higher than we expected due to a lower expense
ratio that offset a higher than expected loss ratio. SAMA suspended the ability of five insurers in
Q4 2016 (with a market share of close to 30%) to issue motor insurance because of noncompliance, potentially benefiting the larger players like Tawuniya, which are better managed
and well capitalised. It could also set a precedent for future operations. We forecast Tawuniya’s
motor market share increases 377bps by 2020 versus the 2015 level of 12% market share) on
the back of stricter rules for pricing and operating in the market. Tawuniya recently added the
health insurance contract from Saudi Airline Company which adds 5% to group GWP and 7.7%
to health GWP. The regulator’s focus on bridging the enforcement gap in the health and motor
sub-segments, where Tawuniya has leading positions, should support its growth trajectory.
Financials
Tawuniya’s 4Q results were ahead of our expectations in terms of profitability even though
gross written premium (GWP) and net earned premium (NEP) were marginally below our
estimates. 4Q FY16 GWP of SAR2,997m was up 8.4% y-y but 3.7% below HSBC estimate of
SAR3,114m. Net earned premium of SAR1,740m in 4Q FY16 was up 9.4% y-o-y and 2.9%
lower than our estimate of SAR1,793m. Claims incurred in 4Q FY16 at SAR1,300m (at 74.7%
loss ratio) were up 14.7% on Q4 2015 (last year claims were restated upwards, which imply a
71.3% loss ratio for 4Q FY15) and 2.6% higher than our estimate of SAR1,267m (we expected
a 70.7% loss ratio). 4Q FY16 net profit before tax came in at SAR212m versus SAR99.5m in 4Q
FY15 – 46.2% higher than our SAR145m. Overall in 2016, while GWP growth was 6.8%,
profitability growth was 22%. In addition to gaining market share in the motor and health
segments, the company reduced its expense ratio by 362bps, which was a key driver of
profitability in 2016.
204
EQUITIES ● SAUDI ARABIA
February 2017

Valuation
Our SAR128 target price is based on the residual income method, which we believe is suitable
for capturing the growth story of the Saudi insurance sector. Our SAR128 TP implies 13.4%
upside and we rate the stock Buy, as we think the regulator’s focus on bridging the enforcement
gap in the health and motor sub-segments, where Tawuniya has leading positions, should
support its growth trajectory,. Our TP implies a target multiple of 3.88x 2017e BVPS, which we
believe to be fair in the context of an EPS CAGR of 15.0% in 2016-20e, and an average ROE of
27% during the same period.
Key assumptions underlying our valuation: COE of 11.0%, based on an RfR of 5.2%; ERP of
5.5% a beta of 1.06 and a terminal growth rate of 2.5%.
Key risks
Downside risks: The investment income ratio (investment income/NEPs) averaged 4.4% in the
last six years, which may be at risk if the money market returns are not as high going forward;
adverse portfolio performance can have a material impact on our thesis. The introduction of a
state health insurance. Stricter solvency requirements from SAMA may affect returns.
205

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Cooperative Insurance Co
Financial statements
Year to
Per share data (SAR)
12/2016a
12/2017e
12/2018e
12/2019e
P&L summary (SARm)
Gross written premium
Net earned premium
PBT (reported)
Total tax
Net reported profit
HSBC Net Profit
Balance sheet summary (SARm)
Total investments
Total assets
Technical reserves
Total liabilities
Shareholders' funds
Average invested capital
Equity
Buy
8,055
6,841
801
-74
727
727
9,577
7,824
824
-64
760
760
11,180
9,342
992
-76
915
915
12,977
10,968
1,175
-91
1,084
1,084
6,946
13,476
5,716
10,554
2,922
2,616
2,922
7,920
14,632
6,394
11,330
3,302
3,112
3,302
9,010
16,014
7,143
12,300
3,714
3,508
3,714
10,151
17,510
7,972
13,362
4,148
3,931
4,148
Year to
EPS reported (diluted)
HSBC EPS (diluted)
DPS
NAV
TNAV
12/2016a
12/2017e
12/2018e
12/2019e
7.27
7.27
1.00
29.22
29.22
7.60
7.60
3.80
33.02
33.02
9.15
9.15
5.03
37.14
37.14
10.84
10.84
6.51
41.48
41.48
12/2016a
12/2017e
12/2018e
12/2019e
15.5
15.5
3.9
28%
7.3
0.9%
14.9
14.9
3.4
24%
2.0
3.4%
12.3
12.3
3.0
26%
1.8
4.5%
10.4
10.4
2.7
28%
1.7
5.8%
Valuation data
Year to
PE reported*
PE (HSBC)*
Price / TNAV
ROE
Dividend cover
Dividend Yield
* Based on diluted shares
Ratios & growth
Year to
12/2016a
12/2017e
12/2018e
12/2019e
Gross Written premium
Net earned premium
Reported PBT
EPS (reported)
HSBC EPS
DPS
Total investments
Ratios (%)
6.8
20.8
24.7
21.5
21.5
-31.0
11.6
18.9
14.4
2.9
4.6
4.6
280.2
14.0
16.7
19.4
20.4
20.4
20.4
32.4
13.8
16.1
17.4
18.5
18.5
18.5
29.3
12.7
Combined ratio
Loss ratio
Expense ratio
Reserve ratio
88.5
74.6
13.9
83.6
89.5
74.8
14.6
81.7
89.2
74.9
14.3
76.5
89.1
75.0
14.1
72.7
Y-o-y % change
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
112.89
128.00
8010.SE
TAWUNIYA AB
3,013
53%
Insurance
Saudi Arabia
Ankur Agarwal, CFA
Price relative
276.00
276.00
226.00
226.00
176.00
176.00
126.00
126.00
76.00
2015
76.00
2016
Cooperative Insurance Co
Source: HSBC
Note: Priced at close of 02 Feb 2017
206
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX
EQUITIES ● SAUDI ARABIA
February 2017

Real Estate
207
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EQUITIES ● SAUDI ARABIA
February 2017
Real Estate
 Government initiatives provide long-term support, but near term may
not be as effective
 New land fees will impact companies negatively in the short term, but
result in increased housing construction long term
 We are worried about very large supply additions for retail, office and
hospitality, especially in Riyadh
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4423 6204
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
Government efforts to revive sector are weak
The Saudi residential housing market has suffered for many years from an undersupply of units
– as many as 500,000. Much of this has been due to relatively high costs, driven mostly by high
land costs. Land in the Kingdom has historically been seen as a store of value, and because
there are no carrying costs, many landowners have sat on large plots of land in the cities. In the
past few years, the government has started to rectify this, both by trying to stimulate the market
and by imposing fees on undeveloped plots of land within urban areas.
The property market in is very fragmented. Publicly listed real estate companies in Saudi Arabia
focus mostly on the residential sector, but make up a small portion of total home construction.
They also have large land banks and may suffer from these new land fees. They are generally
not as involved in other sectors (retail, office, hospitality), but are making some inroads into
these. However, as we discuss below, these sectors are facing excess capacity, so investments
may not be as profitable.
Below we summarise our recent report, Saudi real estate: Uncertainty remains – hurting sector
published 17 January 2017
While Vision 2030 includes discussion of the importance of stimulating the housing sector, the nearterm effect of these initiatives may be a weak market. There are three major initiatives that should,
over time, result in a much stronger housing market. First, the government is working to stimulate
private development by offering partnerships and incentives to local and international developers.
Historically the government has directly built units, which has been slow and somewhat ineffective.
It seems much more committed now and has created an independent business unit in the ministry
to drive public-private partnerships (PPP). It currently (as of February 2017) is undertaking or
assessing projects that could consist of as much as 180,000 housing units. Recently, the Ministry of
Housing announced an agreement with Emaar Middle East, 61%-owned by Emaar Properties
(EMAAR UH; Buy; AED7.25).
Second, the government wants to stimulate the mortgage market by raising loan-to-value (LTV)
limits and guaranteeing loans directly. We think higher LTVs are incrementally positive, although
there is limited liquidity in the banking system plus mismatched duration (banks have limited
long-term funding). Over time, as the mortgage market develops and banks build liquidity, this
could be very effective. In the near term, though, it is likely to be somewhat ineffective.
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EQUITIES ● SAUDI ARABIA
February 2017
Third, the implementation of the new land fees on undeveloped land should ultimately result in a
more balanced property market. Until recently, land has made up a significant portion of the
cost of building a home (50% or even more in some cases), despite a large amount of
undeveloped land in cities. The new land fees have already started to lower land prices (not
good for companies with large land banks), and this will likely continue through the
implementation process. Right now the government has identified the plots included in phase 1,
and will start to value these and send bills to land owners, who will have a year to pay the fees.
Until the actual bills arrive, we think the land market will continue to be in stasis.
Added to this, the implementation of new fees on expat workers by the Saudi government will raise
prices on construction, despite the government’s intention to lower residential property prices.
Residential
Over the past few years supply additions have not been significant and we do not expect this to
change much either. According to JLL, only 48,000 homes are to be built in Riyadh by 2018e
(which is a quarter of the Saudi population). Jeddah accounts for even fewer, at 27,000 homes.
These represent just 1% of the housing supply in these cities.
Prices and rents for both apartments and villas in Riyadh fell slightly in Q4 2016 as well as over
the past year. The fall in rents was worse, down 4% y-o-y for both apartments and villas. This is
likely because of a weaker economy and reduced government spending. We could see further
softening in prices and rentals in the short term on the back of this. .
In Jeddah, sales prices for apartments were down 7% y-o-y and villas were down by 12%.
Rents were more stable, with apartments (+1% y-o-y) holding up better than villas (-3%). We
expect downward pressure on prices in the medium term given the introduction of new reforms
in Saudi and the white land tax encouraging more development.
Residential supply (000s of units)
Retail capacity (000s of sqm)
1,200
2,500
1,000
2,000
800
1,500
600
1,000
400
500
200
-
-
2012
2013
Riyadh
Source: JLL, Q4 2016
2014
2015
2016
2017f
2018f
2012
Jeddah
2013
Riyadh
2014
2015
2016
2017f
2018f
Jeddah
Source: JLL, Q4 2016
Retail
Retail supply additions in 2016 were relatively subdued in both Riyadh and Jeddah, with Riyadh
seeing an additional 90,000 sqm of GLA in 2016. However, JLL estimates capacity will increase
from 1.5m sqm at YE2016 to 1.8m sqm at the end of 2018e – a 32% increase in two years.
Jeddah should see a similarly high increase in capacity, of 30%, over the same period to 1.5m
sqm, according to JLL. This will result in increased vacancy rates putting downward pressure on
rental rates.
Pricing in retail in Riyadh has started to decline after remaining robust over the past few years.
In Q4, JLL reported that Riyadh rents at super regional shopping centres fell 1% (-2% y-o-y),
while regional centres were flat (both q-o-q and y-o-y). Jeddah rent declines were worse, with
super regional mall rents falling 2% in 4Q (-3% y-o-y), although community centre rents were
flat (-2% y-o-y). However, because of additional capacity we could see a decrease in rents over
209

EQUITIES ● SAUDI ARABIA
February 2017
time. Vacancy rates rose to 9% (from 7% at 3Q) for Riyadh but reached 10% (from 7% in Q2)
for Jeddah in Q4. These vacancies are mostly concentrated in shopping centres that are
situated in less prime locations and are an indication of increasing capacity in the market.
Office
Riyadh had few supply additions in 2016, with none in the third quarter, while Jeddah saw the
completion of several office buildings. According to JLL, capacity is set to increase by 24% from
4Q2016 to 2018e in Riyadh, and 19% over the same period in Jeddah. If the government
converts some of the office space in King Abdullah Financial District (KAFD) into other types of
space, this may improve the market. However, JLL believes there is “shadow” supply from
companies that have laid off employees that will eventually release additional excess space into
the market.
Office rents have until now remained stable in both Riyadh and Jeddah, but, as with retail, we
think this is unlikely to last because of the rising capacity. Riyadh office rents rose just 1% y-o-y
in 4Q according to JLL, while they fell 1% in Jeddah. Vacancies have also started to increase,
especially in Riyadh, and we would expect higher vacancies and lower rental rates. Currently
vacancy rates are around 6% in Jeddah but 13% in Riyadh.
Office supply (000s of sqm)
Hotel rooms (number of rooms)
3,500
25,000
3,000
20,000
2,500
2,000
15,000
1,500
10,000
1,000
5,000
500
-
2012
2013
Riyadh
Source: JLL, Q4 2016
2014
2015
2016
2017f
2018f
2012
Jeddah
2013
Riyadh
2014
2015
2016
2017f
2018f
Jeddah
Source: JLL, Q4 2016
Hospitality
The number of rooms added in 2016 in both Riyadh and Jeddah has been minimal. This was
primarily due to construction delays and administrative challenges that pushed the pipeline to
future years. JLL estimates capacity increasing 68% from YE2016 to YE2018e in Riyadh and
34% in Jeddah over the same period.
Again, there has been downward pressure on hotel performance in Riyadh because of a heavy
dependence on business travellers. The occupancy rate declined by 6 percentage points to
54% and average daily rates fell 7% to USD211 y-o-y in the year to November 2016. Supply
additions will bring further pressure in the short to medium term. In Jeddah, occupancy rates
have declined by 7% compared to the previous year, to 68%. However, average daily rates
increased 4% over the past year, likely because of an increase in domestic demand as Saudis
start to vacation within the Kingdom.
210
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EQUITIES ● SAUDI ARABIA
February 2017
Dar Al Arkan
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4423 6204
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ALARKAN AB, Hold, TP SAR5.5
Company description
Dar Al Arkan (DAAR) is one of the largest developers in Saudi Arabia and is based in Riyadh. The
company also has operations in Jeddah and Makkah. DAAR is a developer, although it derives
most of its revenues (more than 90%) from land sales, with the rest coming from the sale of
residential units and rental income. The company would like, over time, to derive more of its
revenue from unit sales. Within its property portfolio, its key focus is residential, particularly villas.
Investment thesis
We continue to have doubts about Dar Al Arkan’s business model given the weakness in the
land market because of the lengthy implementation of the white land fees. Land sales make up
90% of Dar Al Arkan revenues, and this will continue to be the case because the company has
not been successful in diversifying away from land, with little inventory of residential units and
very slow progress at the Shams Arriyadh project.
Moreover, it may be difficult to diversify much without greater liquidity. The company had cash
of SAR582m as of Q4 2016, down from 3Q because it repaid a SAR1.25bn sukuk at the end of
2016. Although we continue to look for cash to build through the year and the company to end
2017 with a solid cash balance, it may not be enough to build a significant number of homes.
We are also concerned about potential land fees that the company might have to pay. Although
much of the land bank (it has around 32m sqm) for Dar Al Arkan is unlikely to be subject to land
tax, some of it could, which would hurt the balance sheet further.
However, we are not more negative on the stock, because it appears inexpensive, trading at
just 0.3x price-to-book value, with that book value recording all land at cost. Once we move
through these uncertainties over the land fees, the land market could pick up and revenues
jump. This would likely only happen if land prices fell significantly (25-50%), so margins might
be hurt, but cash would come back to the company.
Financials
Dar Al Arkan reported 4Q earnings of SAR37m, down 23% y-o-y and compared to our estimate
of SAR32m. Revenues came in at SAR411m for the quarter, down 2% y-o-y and below our
estimate of SAR427m. This was because of lower land sales in the quarter. Gross profit of
SAR171m was slightly less than our estimate of SAR174m, while operating profit of SAR122m
was above our SAR116m estimate, helped by lower SG&A than we expected. Gross profit and
operating profit were down 6% and 11% y-o-y respectively. Gross margin at 41.5% was 160bps
lower than same quarter last year but 70bps above our estimate.
Valuation
We value the company’s rental stream and land/residential sales using a DCF methodology,
resulting in a value of SAR5.5. The terminal value continues to be the main driver of valuation
for the company, representing about 75% of the enterprise value. We estimate a cost of equity
of 12.5% based on a risk-free rate of 2.5%, a country risk premium of 6%, and an inflation
211
EQUITIES ● SAUDI ARABIA
February 2017

differential of 4.0%. With a 6% cost of debt, this results in a WACC of 10.5%. We assume a 3%
terminal growth rate for rental properties. We then add the value of the residual land, which we
calculate using a SAR500 price per sqm and discount by 60% to account for the timing of sales.
We also add the land for Shams Al Arous and Shams Arriyadh valued at SAR1,500 per sqm,
and we apply a 55% discount, slightly less than the discount for the other land bank because of
the greater likelihood of it being sold more quickly.
Our SAR5.5 target price implies 7.6% downside and we rate the stock Hold as it appears
inexpensive, trading at just 0.3x price-to-book value, with that book value recording all land at
cost. Once we move through these uncertainties over the land fees, the land market could pick
up and revenues jump. This would likely only happen if land prices fell significantly (25-50%), so
margins might be hurt, but cash would come back to the company.
Risks
Downside risks to our rating include new land fees and further cuts in government budgets that
may hurt rental revenues and share performance. Banks may also not fund mortgages at the
rates they have done previously, limiting home sales.
Upside risks include faster land sales, the company speeding up the Shams Arriyadh project,
subsidised home purchases within the company’s projects by the government, or lower land
fees leading to rising land prices and helping revenues.
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February 2017
Financials & valuation: Dar Al Arkan
Hold
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
FCF enterprise
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Tangible fixed assets
Current assets
Cash & others
Total assets
Gross debt
Net debt
Shareholders' funds
Invested capital
2,211
779
-40
739
-385
368
368
-9
359
359
1,887
631
-37
594
-352
252
252
-6
245
245
1,746
564
-36
528
-288
240
240
-6
234
234
1,859
631
-35
597
-295
302
302
-8
294
294
491
-1
845
-450
0
-5
461
1,079
-17
1,373
232
0
-1,284
1,021
896
-19
1,160
-67
0
-828
872
604
-20
873
-161
0
-443
578
20,167
4,362
1,001
25,305
6,293
5,292
17,927
22,442
19,867
3,731
1,160
24,386
5,168
4,007
18,172
21,392
19,899
3,928
1,989
24,615
5,168
3,179
18,406
20,798
20,025
4,101
2,431
24,914
5,168
2,736
18,701
20,650
Ratio, growth and per share analysis
Year to
12/2015a
12/2016e
12/2017e
12/2018e
Revenue
EBITDA
EBIT
PBT
HSBC EPS
Ratios (%)
-27.6
-26.6
-27.5
-37.5
-37.5
-14.7
-19.0
-19.7
-31.7
-31.7
-7.5
-10.6
-11.0
-4.5
-4.5
6.5
11.9
13.0
25.6
25.6
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.1
3.4
2.0
2.8
35.2
33.4
2.0
29.5
6.8
9.3
0.1
2.8
1.4
2.4
33.4
31.5
1.8
22.1
6.4
26.9
0.1
2.6
1.3
2.1
32.3
30.3
2.0
17.3
5.6
28.2
0.1
2.9
1.6
2.3
34.0
32.1
2.1
14.6
4.3
22.1
EPS Rep (diluted)
HSBC EPS
DPS
NAV (Book Value)
NAV (adjusted)
0.3
0.3
0.0
16.6
26.1
0.2
0.2
0.0
16.8
25.2
0.2
0.2
0.0
17.0
24.5
0.3
0.3
0.0
17.3
24.8
Y-o-y % change
Year to
12/2015a
12/2016e
12/2017e
12/2018e
0.4
0.2
17.9
8.2
0.0
0.4
0.2
26.2
18.1
0.0
0.3
0.2
27.4
15.5
0.0
0.3
0.2
21.8
10.3
0.0
Price to NAV (BV)
Price to NAV (adj)
PE*
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
5.95
5.50
4300.SE
ALARKAN AB
1,714
Free float
Sector
Country
Analyst
Contact
71%
Real Estate
Saudi Arabia
Patrick Gaffney, CFA
+971 4423 6204
Price relative
11.60
10.60
9.60
8.60
7.60
6.60
5.60
4.60
3.60
2015
11.60
10.60
9.60
8.60
7.60
6.60
5.60
4.60
3.60
2016
Dar Al Arkan
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
213

EQUITIES ● SAUDI ARABIA
February 2017
Emaar Economic City
EMAAR AB, Not rated
Company description
Emaar, The Economic City (EEC), was established in 2006 by Dubai-based Emaar PJSC and
other prominent investors. The company leads the planning and development of the King
Abdullah Economic City (KAEC), situated along the Red Sea coast, between major shipping
routes connecting Europe, Africa and Asia, and north of Jeddah.
KAEC is spread over 168m sqm and will be an investment and lifestyle destination intended to
help drive economic growth in Saudi Arabia. The city is to be fully developed by 2035. KAEC
will have a sea port, an industrial zone, a central business district, an educational zone, resorts
and a residential area. The initial phase of the port has been completed with a current capacity
of c2.5m TEU (twenty foot equivalent units). The industrial zone will encompass c63m sqm and
will be home to about 2,500 factories upon completion, according to the company. KAEC is
projected to create up to 1 million job opportunities and house about 2 million residents.
Currently, the majority of revenues at the company come from the sale of plots and apartments
and villas in KAEC and in providing certain ancillary services such as hospitality, education and
lease. Finally, the company is a 50% owner in the port.
Financials
Emaar Economic City reported 4Q2016 net income of SAR128m compared with SAR158m in
4Q2015, and reported gross profit of SAR293m vs. SAR177m in Q4 2015. According to the
company the 19% decrease in earnings y-o-y was due to a combination of: decreasing
industrial and residential land sales, reversal of land contributed to a government body free of
charge during the comparable quarter, increase in selling & marketing expenses due to more
launches and promotional events and an increase in general & administration expenses. The
increase in gross margin over the last year was due to change in infrastructure cost estimate of
industrial and residential lands.
Recent news
22 January 2017: The company announced it had signed two contracts for a total of SAR50.5m
for infrastructure in KAEC.
8 November 2016: Emaar EC signed a memorandum of understanding (MOU) with the Ministry
of Housing to allow citizens who have applied to Ministry programmes promoting home buying
to buy from current housing projects in KAEC. The MOU is for one year.
7 September 2016: Emaar EC announced its ports subsidiary (50% owned) had signed a
Murabaha loan worth SAR2.7bn. This is for phase 2 of the port, which will expand its capacity to
5 million containers annually, along with 600,000 cars and 4 million tons of products. The loan
duration is 14 years.
214

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Emaar Economic City
Financial statements
Year to
Valuation data
12/2012a
12/2013a
12/2014a
12/2015a
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
545
177
-47
131
0
194
194
0
189
189
833
359
-41
319
0
304
304
0
273
273
1,064
437
-66
371
0
386
386
-27
380
380
1,045
400
-90
310
0
330
330
-29
303
303
-330
-186
1,862
0
0
-516
97
-568
-594
0
27
-471
1,487
-1,180
-2,963
0
716
316
28
-1,352
-1,492
0
1,350
-1,324
8,154
4,953
4,106
13,884
0
5,168
1,061
7,570
9,778
8,421
4,711
3,034
14,346
29
5,304
2,270
7,837
11,313
9,377
5,413
2,886
16,206
753
6,131
3,246
8,215
13,321
10,713
5,596
2,912
18,038
0
7,100
4,188
8,517
15,126
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
EPS Rep (diluted)
HSBC EPS
DPS
Book Value
12/2012a
12/2013a
12/2014a
12/2015a
29.5
90.7
1.6
78.0
2.0
-3.5
0.0
19.3
44.7
1.4
54.2
1.9
-3.2
0.0
15.1
36.8
1.2
38.6
1.8
2.1
0.0
15.4
40.2
1.1
48.3
1.7
-9.0
0.0
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Reuters (Equity)
Market cap (USDm)
Free float
Country
17.39
4220.SE
3,942
55.8
Saudi Arabia
Bloomberg (Equity)
Market cap (SARm)
EV (SARm)
Sector
EMAAR AB
14,782
16,058
Real Estate
25
25
20
20
15
15
10
10
5
5
0
2014
12/2012a
12/2013a
12/2014a
12/2015a
25.8
62.0
104.0
119.3
129.0
52.9
103.0
144.3
56.7
44.3
27.7
21.5
16.4
26.9
39.0
-1.8
-8.5
-16.6
-14.6
-20.3
0.1
1.9
2.5
1.4
32.5
23.9
0.1
2.4
3.5
1.9
43.1
38.3
0.1
2.9
4.6
2.3
41.0
34.9
0.1
2.0
3.6
1.7
38.2
29.6
0.1
6.0
-0.3
0.3
6.3
0.0
0.4
7.4
0.5
0.5
10.5
0.0
0.2
0.2
0.0
8.9
0.3
0.3
0.0
9.2
0.5
0.5
0.0
9.7
0.4
0.4
0.0
10.0
Y-o-y % change
Revenue
EBITDA
EBIT
PBT
HSBC EPS
Ratios (%)
Year to
EV/sales
EV/EBITDA
EV/IC
PE*
P/Book value
FCF yield (%)
Dividend yield (%)
Price relative
Ratio, growth and per share analysis
Year to
Not rated
0
2015
Emaar Economic City
2016
2017
Rel to Tadawul
Source: HSBC
Note: Priced at close of 02 Feb 2017
215

EQUITIES ● SAUDI ARABIA
February 2017
Jabal Omar
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4423 6204
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
JOMAR AB, Reduce, TP SAR60
Company description
Jabal Omar Development Company was set up to invest in projects located in the Holy city of
Makkah where it is headquartered. The project is spread over a 230,000sqm area with 2m sqm
of built-up area (BUA). The project will include 38 residential/hotel towers with 11,445 hotel and
living quarter units, 204 villas for sale, a mosque of 14,000sqm, and retail podiums with
163,500sqm of GLA. Although there have been delays in the delivery of the hotels, the
company has already delivered Hilton Suites, Hyatt Regency, Marriott and Conrad and expects
to roll out the rest of the hotels over the next few years. The project is located next to the Grand
Mosque, which is a competitive advantage for the company and is one of the most prime
locations in the world.
Investment thesis
Jabal Omar continues to be an interesting company but the project has been delayed
significantly – both in construction and execution – and the delays continue. The company
released good results in December for 4Q2016 (as it is on the Islamic Hijri calendar), but this
was only because of the delivery of c55 villas at an average price of SAR18m, which resulted in
high revenues and profits for the quarter. These 55 units were leased out for a year at a 2% fee
as per the agreement between JOMAR and Al Bilad Capital. We believe the company is more
aggressively trying to market its units in order to raise cash, but given the weak macroeconomic
environment, we think it will only be partially successful. We expect far fewer villas to be
delivered in 2017-20.
The construction progress has remained slow and we do not expect any more hotel rooms to be
added in 2017. With the replacement of the contractors for the phase 4 project, we expect
further delays, while the phase 5 project has not yet been tendered out. The stock appears
expensive given very high execution risks and a poor track record to date.
However, the company should benefit from the government’s push to increase religious tourism.
The government has recently made moves to return the number of Hajj visas issued to their
2012 level (ie before the government started construction on the expansion of the Holy Mosque,
which is now complete). This should increase occupancies and rates and start to turn to profit
(segment profits were negative for hotels in 2016).
Financials
The company announced 1Q2017 net profit of SAR79m, up from a loss of SAR76m last year. It
attributed this to higher sales, which were SAR311m. This is a slow start to the year: we look for
2017e revenue of SAR1.9bn and net profit of SAR693m. Gross margin of 49% was also below
our expectation of 56% for the year. We do not have a breakout of revenues from villas, retail
and hospitality yet, but when we do we will be looking to see if the hotel business has turned
profitable on a segment level (which was not the case in FY2016). Note the company uses the
Islamic Hijri year.
216
EQUITIES ● SAUDI ARABIA
February 2017

Valuation
We value Jabal Omar using a discounted cash flow model for Phases 1-4 of the project
(SAR28.3 per share) and add the remaining land value (SAR41.1 per share). We take the
average price of land at cSAR500,000 per sqm. We apply a 5% discount to reflect the difficulty
in selling large plots of land and the time it takes to develop the land. We then subtract net debt
of SAR9.2 per share to arrive at an equity value of SAR60 per share.
In our DCF valuation, we estimate a cost of equity of 12.5% based on a risk-free rate of 2.5%, a
country risk premium of 6%, and an inflation differential of 4.0%. Coupled with a cost of debt of
6%, this leads to a WACC of 10.2%. This results in a cost of equity of 13.1%. Our terminal
growth rate is 4.5%.
Our target price of SAR60 results in downside of 14.0% and we rate the stock Reduce as we
believe that risks over execution and the profitability of the hotels outweigh the long-term
profitability of the project.
Risks
Upside risks include: Greater government focus on religious tourism, specifically issuing more
Hajj and Omra visas, which will drive up occupancy and room rates. The company could enter
into more agreements, like its deal with Al Bilad Capital, to buy units and then rent them out for
the buyer. This would help build cash flows in the near term. Faster deliveries of hotels would
also boost earnings.
217

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Jabal Omar Development Co
Financial statements
Year to
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
1,480
896
-150
746
-155
615
615
-5
609
609
1,879
1,369
-405
964
-253
711
711
-18
693
693
3,663
2,800
-630
2,170
-363
1,807
1,807
-45
1,762
1,762
4,188
2,779
-702
2,077
-499
1,578
1,578
-39
1,538
1,538
Cash flow from operations
Capex
FCF enterprise
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
934
-2,058
-879
-2,057
0
564
-1,034
1,025
-2,163
-887
-2,163
0
1,139
-1,140
2,323
-1,668
1,016
-1,668
0
-655
654
2,178
-553
2,122
-553
0
-1,625
1,624
Tangible fixed assets
Current assets
Cash & others
Total assets
Gross debt
Net debt
Shareholders' funds
Invested capital
19,430
2,241
1,782
22,611
10,435
8,653
10,108
17,832
18,389
990
568
23,118
10,359
9,791
10,802
16,866
16,607
1,229
837
24,395
9,973
9,137
12,564
15,155
15,988
2,818
2,461
25,834
9,973
7,512
9,375
14,599
Year to
12/2016a
12/2017e
12/2018e
12/2019e
89.9
207.0
254.3
396.9
562.9
26.9
52.8
29.2
15.7
13.8
95.0
104.5
125.1
154.1
154.1
14.3
-0.8
-4.3
-12.7
-12.7
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.1
4.3
6.3
3.6
60.5
50.4
5.8
85.6
9.7
10.8
0.1
5.4
6.6
4.1
72.9
51.3
5.4
90.6
7.2
10.5
0.2
13.2
15.1
8.9
76.4
59.2
7.7
72.7
3.3
25.4
0.3
13.6
14.0
8.1
66.4
49.6
5.6
80.1
2.7
29.0
EPS Rep (diluted)
HSBC EPS
DPS
NAV (Book Value)
NAV (adjusted)
0.7
0.7
0.0
10.9
77.4
0.7
0.7
0.0
11.6
91.4
1.9
1.9
0.0
13.5
122.2
1.7
1.7
0.0
10.1
132.9
Y-o-y % change
Revenue
EBITDA
EBIT
PBT
HSBC EPS
Ratios (%)
218
12/2017e
12/2018e
12/2019e
6.4
0.9
106.4
-1.6
0.0
6.0
0.8
93.5
-1.9
0.0
5.2
0.6
36.8
1.1
0.0
6.9
0.5
42.1
2.8
0.0
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
69.75
60.00
4250.SE
JOMAR AB
17,286
Free float
Sector
Country
Analyst
Contact
91%
Real Estate
Saudi Arabia
Patrick Gaffney, CFA
+971 4423 6204
Price relative
96.00
96.00
86.00
86.00
76.00
76.00
66.00
66.00
56.00
56.00
46.00
46.00
36.00
2016
Jabal Omar Development Co
Ratio, growth and per share analysis
12/2016a
Price to NAV (BV)
Price to NAV (adj)
PE*
FCF yield (%)
Dividend yield (%)
36.00
2015
Year to
Reduce
Source: HSBC
Note: Priced at close of 02 Feb 2017
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Real Estate
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4423 6204
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
SRECO AB, Reduce, TP SAR19.5
Company description
Saudi Real Estate Company (SRECO) was founded in 1976 and is based in Riyadh. It owns,
develops, leases and sells residential and commercial real estate and sometimes sells land
from its large land bank. The company has c603,000sqm of leasable space, mainly from
residential (more than 50% of GLA) and office (c40%), with retail making up the rest. It also has
a large land bank of c20m sqm, which it can monetise by developing or selling.
Investment thesis
We have a Reduce rating on SRECO because of our view that the company’s expansion plans
are too aggressive given its track record in building, limited balance sheet and potential for land
fees to hit net income.
The scale of these expansions is significant – management wants to spend SAR5.5bn on its
projects over the next few years. It has specifically announced four hotels and a project
comprising 68 new units in the diplomatic quarter (DQ) to be built at a total cost of SAR67m,
and a compound in the Nargis area encompassing 161 residential units at a cost of SAR226m.
We estimate a yield of c11%, or SAR55m. For the remaining cSAR5bn the company says it
plans to spend, there have been no updates since the 2015 annual report.
In our view, the balance sheet continues to look too small to fund these expansions – net debt
was already SAR2.65bn for a net debt-to-equity ratio of 0.79x.
Moreover, given its large land bank, SRECO could be hit by large land fees. We estimate the
fees could be at least SAR16m but could go up to as much as SAR41m. Overall, until we have
more confidence in SRECO’s expansion plans (through successful execution) and more land
sales to fund this, we believe a Reduce rating is appropriate.
Financials
Saudi Real Estate reported 4Q2016 net income of SAR26m, down 11% y-o-y and 47% below
our estimate of SAR49m. Sales of SAR90m were up 23% y-o-y and in line with our estimate.
Gross profit was lower than expected at SAR61m, below our estimate of SAR69m. The
company was helped by higher rental income (up SAR6bn) and the sale of land for SAR9.4m
(this happens rarely – the last was in 2014 – but usually in 4Q). However, net income was down
for the year on the back of higher interest income, as the company has taken on more debt.
Overall, the results were disappointing on a gross profit level; but our negative view is due to the
expansion plans, the impact of which we see in the higher debt balance and resulting higher net
interest expenses, driving down net income.
Valuation
We use a DCF approach to value SRECO's current projects (SAR26.3 per share) and add the
value of the remaining land bank at a 35% discount to cost (SAR9.6 per share) plus short-term
investments. Most of these are held in money market funds, although it also owns Hail Cement
(HCC AB; not covered). This goes to SAR4.7 per share. We then subtract net debt to reach at a
target price of SAR19.5.
219
EQUITIES ● SAUDI ARABIA
February 2017

For our WACC calculation, we estimate a cost of equity of 12.5% based on a risk-free rate of
2.5%, a country risk premium of 6%, and an inflation differential of 4.0%. With a 6% cost of debt,
this results in a WACC of 10.5%. We assume a terminal growth rate of 2.5%.
Our SAR19.5 target price represents 21.2% downside from the current share price and we rate
the stock Reduce.
Risks
Upside risks include: If land and project sales are faster than expected, the stock could
outperform the broader market. If the Riyadh property market is boosted by government
spending faster than other Saudi markets, then the company would benefit.
220

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Real Estate
Reduce
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
279
196
-30
166
-36
166
166
-18
148
148
315
232
-30
202
-83
122
122
-10
111
111
339
249
-32
217
-119
98
98
-10
89
89
349
256
-34
223
-149
73
73
-10
64
64
Cash flow from operations
Capex
FCF enterprise
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
252
-3
276
-1,885
-120
1,757
239
88
-181
25
-766
-121
793
-58
121
-57
179
-18
0
-104
60
104
-59
191
-18
0
-87
42
Tangible fixed assets
Current assets
Cash & others
Total assets
Gross debt
Net debt
Shareholders' funds
Invested capital
4,635
1,117
863
6,328
2,616
1,753
3,426
4,603
4,779
830
576
6,838
3,121
2,545
3,424
4,741
4,772
936
679
6,930
3,121
2,442
3,512
4,733
4,763
1,017
766
6,994
3,121
2,355
3,576
4,717
Ratio, growth and per share analysis
Year to
12/2015a
12/2016e
12/2017e
12/2018e
Revenue
EBITDA
EBIT
PBT
HSBC EPS
Ratios (%)
-18.3
-24.0
-27.5
-43.1
-47.1
13.1
18.7
21.9
-26.8
-24.6
7.4
7.4
7.7
-19.1
-20.4
3.0
2.8
2.3
-25.5
-28.1
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.1
4.3
4.3
2.9
70.1
59.4
5.4
51.2
9.0
14.4
0.1
4.0
3.2
1.7
73.6
64.0
2.8
74.3
11.0
3.5
0.1
4.1
2.6
1.3
73.7
64.2
2.1
69.5
9.8
5.0
0.1
4.1
1.8
0.9
73.5
63.8
1.7
65.8
9.2
4.4
EPS Rep (diluted)
HSBC EPS
DPS
NAV (Book Value)
NAV (adjusted)
1.2
1.2
1.0
28.5
43.5
0.9
0.9
1.0
28.5
39.9
0.7
0.7
0.0
29.3
40.6
0.5
0.5
0.0
29.8
41.2
Y-o-y % change
Year to
12/2015a
12/2016e
12/2017e
12/2018e
0.9
0.6
20.1
8.1
4.0
0.9
0.6
26.6
-2.0
4.0
0.8
0.6
33.5
2.0
0.0
0.8
0.6
46.6
1.4
0.0
Price to NAV (BV)
Price to NAV (adj)
PE*
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
24.70
19.50
4020.SE
SRECO AB
790
Free float
Sector
Country
Analyst
Contact
100%
Real Estate
Saudi Arabia
Patrick Gaffney, CFA
+971 4423 6204
Price relative
46.00
46.00
41.00
41.00
36.00
36.00
31.00
31.00
26.00
26.00
21.00
21.00
16.00
16.00
11.00
2015
11.00
2016
Saudi Real Estate
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
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EQUITIES ● SAUDI ARABIA
February 2017
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222
EQUITIES ● SAUDI ARABIA
February 2017

Telecoms
223

EQUITIES ● SAUDI ARABIA
February 2017
Telecoms
 Subscriber identification efforts were particularly disruptive in 2016
 Regulatory framework and competitive landscape are improving
 Mobily best positioned to benefit from a unified telecom license
Eric Chang*
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4 423 6554
Herve Drouet*
Analyst
HSBC Bank plc
[email protected]
+44 20 7991 6827
Nikhil Mishra*
EEMEA Telecoms Associate
Bangalore
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
The Saudi Telecom Market
STC is the only integrated player in Saudi with a strong presence in both fixed line and mobile.
In fixed line, it is by far the biggest player, with little competition and in mobile, it is the largest
player having captured almost half (48%, as of Q3 16, source: Zain) of market share. STC is
followed by Mobily (26%) and Zain (22%), while the remainder (4%) is netted by MVNOs.
Mobile broadband has been a key growth driver
Rapid declines in smart phone prices and affordable data packages have made internet access
via mobile devices easy and cheap. According to CITC data, internet users have been growing
steadily in the region, with the figure standing at 24m currently (Q3 16). This implies an internet
penetration of 75%. The growth has been driven by social networking applications, video on
demand and gaming. The amount of data traffic has exploded in the recent years as telecom
operators offered higher speeds and larger data packages to the customers. According to
CISCO, mobile data traffic in Saudi Arabia will grow 7-fold from 2015 to 2020, a CAGR of 48%.
2017 investment themes
Data monetisation and dividend sustainability
We view data usage and monetisation as critical to drive revenue and profitability growth, given the
high subscriber penetration levels in most markets. As smartphones become increasingly
affordable, consumer adoption will increase, driving data consumption. We view data monetisation
as a function of individual markets and operators. We expect the markets with tiered data tariff
structures to be the main beneficiaries. Operators will be in a better position to capitalise on data
take-up if they have better spectrum and can drive ARPU through usage differentiation. Saudi
Arabia presents these characteristics. In this regard, CITC (Communications and Information
Technology Commission, Saudi Arabia’s telecom regulator) has asked all operators to remove
unlimited packages, which should be beneficial for the industry.
We see significant improvement in the regulatory framework and competitive landscape.
From a regulatory perspective, the key change is the government’s decision to introduce a unified
telecom licence. In time, this will allow Mobily and Zain KSA to compete with STC on an equal
footing and sell fixed and mobile solutions to the lucrative corporate segment as well as residential
customers. We also note that in the past two years the regulator has taken steps in earnest to
encourage competition in the mobile segment by slashing mobile termination rates by 60%. We
believe competition should gradually become rational. Both Mobily and Zain KSA need to improve
profitability and repair their balance sheets. A price war at this juncture would not be helpful.
224
EQUITIES ● SAUDI ARABIA
February 2017

A cleaner subscriber base
During the first three quarters of 2016, all telecom operators directed their retail sales staff
towards regulatory compliance (fingerprinting, verifying and uploading customer identity cards)
instead of selling products and services. This impacted their subscriber base and profitability.
But now the subscriber base is much cleaner for all and the increased regulatory requirements
should improve customer stickiness.
The unified telecoms licence is a potential game-changer
In our opinion, the unified telecom licence is the most significant decision taken by regulator in
recent times. As the only operator with a fixed and mobile licenses, STC stands to lose the
most. A unified licence will allow Mobily and Zain KSA to offer fixed services in addition to their
current offering.
We think Mobily is best positioned to benefit from the unified licence. The company should be
able to monetise its fixed network infrastructure (which is sizeable compared to Zain KSA).
Mobily had in the past tried to secure a fixed line licence but was turned down by the regulator.
Now, it can leverage its existing fibre network to provide fixed line services and be an effective
competitor to STC in the government and enterprise customer segment. Nevertheless, given the
stressed balance sheet, we see only a slow ramp-up in the fixed line market.
Over the medium term, we do not expect any material difference for Zain KSA. We think a
proprietary, alternative fixed infrastructure is out of the equation. Zain KSA still needs to invest
in its mobile infrastructure (it has under-invested relative to Mobily). In addition, high leverage
would limit the funding available. The alternative would be to rent capacity, in which case there
would be a cap on profitability. In October 2016 Zain signed an open ended Letter of Intent with
Dawiyat Telecom, a wholly owned subsidiary of Saudi Electricity Company (SEC), to utilise
SEC’s 51,000 km fibre-optic network.
Other players could benefit from a unified licence. Atheeb Telecom (7040.SE, Not Rated) is a
small fixed line services provider, using primarily WiMax technology. A unified licence will
enable Atheeb to offer mobile services on a stand-alone basis or on a bundled plan to highvalue customers.
225

EQUITIES ● SAUDI ARABIA
February 2017
Mobile subscriptions and penetration
60
188%
186%
182%
170%
171%
168%
50
153%
40
30
52
54
53
51
53
2010
2011
2012
2013
2014
53
49
2015
Q3 2016
20
10
0
Total subscriptions (m) - LHS
200%
180%
160%
140%
120%
100%
80%
60%
40%
20%
0%
Penetration % - RHS
Source: CITC
Mobile data subscriptions and penetration
40.0
35.0
30.0
25.0
20.0
15.0
10.0
5.0
0.0
105.9%
94.5%
20.2
20.0
42.1%
9.7%
7.1
8.1
2.7
4.3
4.2
4.6
2010
2011
2012
2013
78.8%
60.0%
40.0%
9.7
Standard Mobile Subscriptions - LHS
100.0%
80.0%
12.7
47.6%
39.6%
120.0%
9.1
13.2
12.6
2015
Q3 2016
20.0%
0.0%
2014
Dedicated Mobile Data Subscriptions - LHS
Mobile BB Teledensity % - RHS
Source: CITC
Internet users and penetration
30
64%
25
20
54%
41%
69%
75%
70%
55%
60%
47%
50%
15
40%
10
5
11
14
2010
2011
16
17
22
20
24
10%
0%
2012
Internet users (m) - LHS
226
30%
20%
0
Source: CITC
80%
2013
2014
2015
Penetration % - RHS
Q3 2016

EQUITIES ● SAUDI ARABIA
February 2017
Etihad Etisalat (Mobily)
Eric Chang*
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4 423 6554
Herve Drouet*
Analyst
HSBC Bank plc
[email protected]
+44 20 7991 6827
Nikhil Mishra*
EEMEA Telecoms Associate
Bangalore
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
EEC AB, Buy, TP SAR27.20
Company description
Mobily is a mobile operator focused on Saudi Arabia. It was established in 2004, shortly after
the Etisalat-led consortium won a GSM and 3G license (for SAR 13bn).
The company got off to a strong start. Within a year of its inception, it had listed on the Saudi
Exchange and built a 3G network with 79% population coverage at launch. From the outset,
Mobily decided that network investments as well as clever marketing would be key to its
commercial success. 1m subscribers joined Mobily within 90 days of launch. By the end of
2006, the start-up had achieved a 30% subscriber share, a threshold it has defended since.
Despite the launch of Zain KSA (the third entrant) in 2008, Mobily’s market share did not fall
below the high 30s.
Commercial success led to a series of financial milestones. Mobily was EBITDA-positive in Q4
2005. It was profitable by Q1 2006 and started generating cash flow in Q3 2006. From its
experience in the UAE, Etisalat knew data’s potential: the UAE was the first country in the
Middle East to roll-out a 3G network. Accordingly, Mobily built a network based on 3G
specifications. In 2008, it rolled out a 3.5G network, a first in Saudi Arabia, which attracted
broadband internet subscribers. It also built a fibre optic network and acquired Bayanat al-Oula
for its data services licence.
In 2012, as growth in mobile voice services slowed, Mobily shifted its focus towards the
Information and Communication Technologies (ICT) segment. It began directly challenging the
incumbent STC on the Enterprise client segment.
With this transition, the company pursued ambitious financial targets and aggressive accounting
policies. The strategy unravelled and accounting problems were disclosed in Q3 2014. The
problem was revenue recognition related to: i) one of its promotional programmes as well as ii)
to non-readiness of FTTH (Fibre-To-The-Home) ports related to a lease contract signed with
one of its approved distributors. The restatements were significant. Cumulatively, SAR 3.8bn of
profits were restated from the 2013 and 2014 financials. The market reaction was unequivocal
and Mobily’s share price lost two-thirds of its value. Subsequently, company overhauled its
management and started a restructuring process that is still ongoing.
Investment thesis
We think Mobily’s debt load and low profitability are not insurmountable challenges.
Management has been effective with cost control and negotiations with various stakeholders. It
now needs to show its mettle with revenue growth. The company has lost market share in the
last two years and it needs to at least stem the decline if not reverse it. However, we think the
company is more likely to focus on improving its ARPU growth (better for profitability) rather
than improving market share to drive up revenue. In addition, a unified licence will open up new
revenue streams; but it is difficult to quantify the profit potential as terms and conditions have
yet to be publicised. Recently (9 January 2017), the company appointed Ahmed Abdelsalam
Abdelrahman as its new CEO following the resignation of Ahmad Farroukh.
227
EQUITIES ● SAUDI ARABIA
February 2017

Financials
Q4 results were, as expected, lacklustre. Revenues dropped 17% y-o-y to SAR 2,908m and were
2% below our estimates. Mobily reported EBITDA of SAR 954m (-14% y-o-y) which were 6% ahead
of our expectation. The operator reported a net loss of SAR71m (HSBCe net loss of SAR84m)
Valuation
We value Mobily on a DCF. We use a WACC of 8.1%, based on following assumptions: cost of
equity of 9.4%, risk-free rate of 2.5% and equity risk premium of 7%. We use a beta of 1 and
long-term growth rate of 2%. Our target price of SAR27.20 implies 24.5% upside and we rate
the stock Buy: the regulatory environment and competitive landscape are improving and we
think the unified licence will open up new revenue and profit streams that are as yet difficult to
quantify as terms and conditions have yet to be publicised.
Risks
Downside risks: Zain KSA pursuing market share instead of profitability. Failure to secure
additional spectrum to facilitate continued broadband growth.
228

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Etihad Etisalat(Mobily)
Financial statements
Year to
Buy
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
14,424
2,941
-3,625
-684
-240
-924
-924
-169
-1,093
-1,093
12,644
3,959
-3,769
190
-467
-277
-277
61
-216
-216
12,990
4,130
-3,511
619
-525
94
94
-2
92
92
14,657
4,938
-3,543
1,395
-558
837
837
-21
816
816
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
5,233
-3,573
-3,585
0
-1,402
1,251
1,689
-5,112
-5,110
0
1,521
-3,829
3,591
-3,551
-3,551
0
487
-487
4,749
-3,801
-3,801
0
-369
369
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
9,493
24,466
8,398
1,748
42,376
12,541
14,275
12,527
15,559
28,069
8,976
24,049
7,595
746
40,639
10,499
14,795
14,049
15,343
29,374
8,658
24,408
7,841
755
40,926
10,199
15,290
14,535
15,435
29,953
8,347
24,976
8,409
831
41,751
10,502
14,997
14,166
16,251
30,399
Year to
12/2015a
12/2016e
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
12/2017e
12/2018e
2.4
7.8
1.1
nm
1.1
-22.8
0.0
2.4
7.6
1.0
183.6
1.1
-2.9
0.0
2.1
6.3
1.0
20.6
1.0
2.2
0.0
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2017e
12/2018e
21.85
27.20
7020.SE
EEC AB
4,486
Free float
Sector
Country
Analyst
Contact
61%
Wireless Telecoms
Saudi Arabia
Eric Chang
+971 4 423 6554
Price relative
52.00
47.00
42.00
37.00
32.00
27.00
22.00
17.00
12.00
2015
Etihad Etisalat(Mobily)
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
12/2016e
2.0
10.0
1.0
nm
1.1
7.4
0.0
* Based on HSBC EPS (diluted)
Ratio, growth and per share analysis
Year to
12/2015a
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
52.00
47.00
42.00
37.00
32.00
27.00
22.00
17.00
12.00
2016
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
3.1
5.9
-12.3
34.6
2.7
4.3
225.5
12.8
19.6
125.3
790.4
790.4
0.5
-0.3
-6.8
-1.5
20.4
-4.7
12.2
80.5
4.3
41.8
0.4
2.0
-1.4
0.5
31.3
1.5
8.5
91.6
3.5
12.0
0.4
3.1
0.6
1.5
31.8
4.8
7.9
94.2
3.5
24.7
0.5
5.5
5.1
3.3
33.7
9.5
8.8
87.2
2.9
33.5
-1.42
-1.42
0.00
20.21
-0.28
-0.28
0.00
19.93
0.12
0.12
0.00
20.05
1.06
1.06
0.00
21.10
229

EQUITIES ● SAUDI ARABIA
February 2017
Saudi Telecom Company
Eric Chang*
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4 423 6554
Herve Drouet*
Analyst
HSBC Bank plc
[email protected]
+44 20 7991 6827
Nikhil Mishra*
EEMEA Telecoms Associate
Bangalore
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
STC AB, Hold, TP SAR71.00
Company description
Saudi Telecom Company (STC) is the incumbent telecom operator in Saudi Arabia where it
remains the only integrated telecom company. Liberalisation of the Saudi telecoms market took
place in stages. In 2004, the regulator CITC awarded the second mobile licence to Mobily. The
fixed-line market was liberalised in 2007 with the award of three new fixed-line licences.
Despite the competitive pressure from market liberalisation, STC was late in seeking
international diversification. STC deployed capital by acquiring minority stakes, with mixed
results. Currently, it is limiting its expansion ambitions to the Middle East. Its subsidiaries in
Kuwait and Bahrain have performed well despite being the third entrant in small markets.
The rationalisation of STC’s international operations has resulted in a positive impact both on its
financials and investor sentiment. In terms of revenue contribution, Saudi Arabia represents
90% of the group while Kuwait and Bahrain contribute the balance. Domestic operations remain
the key driver as the size of the Kuwaiti and Bahraini markets limits upside potential.
Investment thesis
STC is currently by far the biggest telecom operator in Saudi Arabia – it has the highest market
share in the mobile segment and is the dominant player in the fixed line segment. Broadband,
especially mobile, has been the driver of growth for telecoms in the region. STC’s leadership in
Saudi Arabia has been a key competitive advantage as it was a net beneficiary of data growth.
This has translated to high cash generation and a solid balance sheet. We still think its high
cash balance will lead – over time – to increased dividend pay-out. But in light of deteriorating
financial performance, de-regulation of the Saudi telecoms market and challenging economic
conditions, we think STC may be more prudent with its financial resources. Moreover, STC’s
trade receivables have nearly doubled, from SAR8.2bn (63 days) in Q4 2014 to SAR18.5bn
(140 days) in Q4 2016. We think this could be related to STC’s government-related accounts
and highlight the possibility of receivables write-downs.
Financials
Revenues declined 9% y-o-y to SAR12bn driven mainly by weak mobile revenues in Saudi.
EBITDA continued its downward trend with a 4% drop y-o-y. As a result, net profit was lower by
SAR200m y-o-y. The incumbent maintained its dividend of SAR1/per share in line with
expectations. The key concern, however, is the sharp jump in trade receivables. We highlighted
this issue and the possibility of a receivables write-down in our report Saudi Telecoms: 2016, a
year of regulatory upheaval, 06 December 2016.
Valuation
We continue to value STC on an equal weighting of DCF (cSAR75.00/share) and a multiplesbased SOTP (cSAR67.00/share). DCF: We use a WACC of 6.2%: risk-free rate of 2.5%, equity
risk premium of 7%, beta of 0.73 and long-term growth rate of 2%. Sum-of-the-parts: Our
sum-of-the-parts valuation is based on the following:
230

EQUITIES ● SAUDI ARABIA
February 2017

We value the core Saudi operations on a 5.5x 2017e EBITDA.

We incorporate the Viva Kuwait (VIVA KK, KWD0.89, Reduce) stake at our target price of
KWD0.74.

We value Viva Bahrain at 4x 2017e EBITDA given that it is the most recent entrant in the
country

We assign no value for STC’s 35% stake in Oger Telecom

We value Maxis (MAXIS MK, MYR 6.01, Reduce) at HSBC’s target price of MYR5.15. This
is based on a cost of equity of 6.5% (a risk-free rate of 4%, a risk premium of 3.5% and a
beta of 0.7x and a terminal growth of 0.5%).
STC SOTP
SARm
Saudi Arabia
Viva Kuwait
Viva Bahrain
Subsidiaries
Oger Telecom
Maxis
Associates
EBITDA
2017e
19,471
1,598
520
EV
/EBITDA
5.5x
4.0x
%
stake
100.0%
51.8%
100.0%
35.0%
16.2%
EV
107,091
2,357
2,079
111,527
0
5,308
5,308
EV
116,835
Debt
Cash
Minority's share in net debt
Net debt
5,881
-24,858
1,566
-17,410
Equity value
Issued shares (m)
FV (SAR)
134,245
2,000.0
67.12
%
of EV
91.7%
2.0%
1.8%
0.0%
4.5%
Source: HSBC estimates
Our target price of SAR71 implies 8.9% upside to the closing price as of 8 February 2017. We
maintain a Hold rating due to weakening profitability and increasing trade receivables. STC’s
trade receivables have nearly doubled from SAR8.2bn (63 days) in Q4 2014 to SAR18.5bn (140
days) in Q4 2016. This could be related to STC’s government-related accounts and highlight the
possibility of receivables write-downs.
Risks
Upside risks: Higher dividend in Q4 2016. Conditions for the unified telecom licence are too
onerous for Mobily and Zain KSA to compete with STC. Viva Kuwait focusing on profitability
instead of market share. Oger Telecom (of which STC owns 35%) solving its debt problem in an
equity accretive manner.
Downside risks: We highlight the possibility of receivables write-downs. One should pay close
attention to the evolution of trade receivable days and watch for any signs of further
deterioration. STC’s trade receivable have nearly doubled from SAR8.2bn (63 days) in Q4 2014
to SAR18.5bn (140 days) in Q4 2016. We think this could be related to STC’s governmentrelated accounts.
In addition, an extended period of low oil prices would have a deeper impact on the Saudi
economy and telecom spending. Higher competition in the mobile segment (from Zain KSA and
the MVNOs) and in the ICT segment (Mobily). A further cut in termination rates in Saudi Arabia
would impact revenue and margins as STC is the leading operator in the country. Given its
significant net cash position, STC may indulge in dilutive M&A activity; however we believe the
possibility is lower as the company seems to have learnt from past experience.
231

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Saudi Telecom Company
Financial statements
Year to
Hold
Valuation data
12/2016a
12/2017e
12/2018e
12/2019e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
51,845
18,256
-8,063
10,193
561
9,510
9,803
-751
8,539
9,583
52,952
18,213
-8,595
9,618
175
9,870
9,081
-789
8,835
8,835
55,456
18,538
-8,368
10,170
283
10,797
9,934
-863
9,686
9,686
57,567
18,848
-8,364
10,484
233
11,215
10,318
-897
10,070
10,070
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
19,606
-10,561
-11,424
-8,031
1,157
8,855
17,000
-10,100
-10,100
-8,375
1,624
6,287
16,818
-10,371
-10,371
-8,875
3,498
5,868
17,773
-10,608
-10,608
-9,375
3,356
6,502
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
4,394
43,023
46,899
24,858
101,854
34,899
5,881
-18,976
59,743
34,559
4,194
44,728
46,425
21,834
102,851
36,468
4,481
-17,353
60,571
37,044
4,383
46,542
41,415
16,936
100,187
34,517
3,081
-13,854
61,258
40,886
4,790
48,379
38,272
12,498
99,787
34,629
2,000
-10,498
61,827
44,314
Year to
12/2016a
12/2017e
12/2018e
12/2019e
2.0
5.7
3.0
13.6
2.2
7.2
6.1
2.0
5.8
2.8
14.8
2.2
5.1
6.5
2.0
5.9
2.7
13.5
2.1
4.8
6.9
1.9
5.9
2.5
13.0
2.1
5.3
7.3
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
12/2017e
107.00
97.00
97.00
87.00
87.00
77.00
77.00
67.00
67.00
57.00
57.00
12/2019e
Y-o-y % change
2.4
-5.4
-14.0
-9.3
-8.4
2.1
-0.2
-5.6
3.8
-7.8
4.7
1.8
5.7
9.4
9.6
3.8
1.7
3.1
3.9
4.0
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
1.5
30.7
15.9
9.0
35.2
19.7
1.5
28.1
14.7
9.0
34.4
18.2
1.4
25.9
15.9
9.9
33.4
18.3
1.4
23.7
16.4
10.4
32.7
18.2
-31.1
-1.0
-28.0
-1.0
-22.1
-0.7
-16.6
-0.6
4.27
4.79
4.00
29.87
4.42
4.42
4.25
30.29
4.84
4.84
4.50
30.63
5.03
5.03
4.75
30.91
232
Source: HSBC
Note: Priced at close of 08 Feb 2017
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
47.00
2016
Saudi Telecom Company
12/2018e
16%
Diversified Telecoms
Saudi Arabia
Eric Chang
+971 4 423 6554
107.00
Ratio, growth and per share analysis
12/2016a
Free float
Sector
Country
Analyst
Contact
Price relative
47.00
2015
Year to
65.21
71.00
7010.SE
STC AB
34,774
2017
Rel to TADAWUL ALL SHARE INDEX

EQUITIES ● SAUDI ARABIA
February 2017
ZAIN KSA
Eric Chang*
Analyst
HSBC Bank Middle East Ltd.
[email protected]
+971 4 423 6554
Herve Drouet*
Analyst
HSBC Bank plc
[email protected]
+44 20 7991 6827
Nikhil Mishra*
EEMEA Telecoms Associate
Bangalore
* Employed by a non-US affiliate of HSBC
Securities (USA) Inc, and is not registered/
qualified pursuant to FINRA regulations
ZAINKSA AB, Reduce, TP SAR7.00
Company description
In 2007, Zain Group led a group of Saudi partners (including Almarai, ALMARAI AB; SAR69.50,
Hold) to bid for the third mobile licence in Saudi Arabia. The consortium won by paying
SAR22.9bn (USD6.1bn) for the licence, double the amount Mobily paid for its licence. Zain
Group is the largest shareholder in Zain KSA, holding a 37% stake, while a Saudi consortium
owns 21% and the remaining 42% is free float. In February 2008, Zain KSA was listed on the
Saudi stock exchange, Tadawul. The same year, in August, the company launched its
commercial operations, breaking the duopoly of STC and Mobily. Zain KSA is the smallest of
the three mobile network operators in Saudi Arabia and holds a market share of around 22%
(as of Q3 2016, source: Zain). It serves around 10.5m customers through a network of more
than 8,000 sites.
Investment thesis
Our negative view on the stock is based on the premise that Zain KSA’s debt load is not
sustainable and will likely require another recapitalisation – through a rights issue or debt swap.
In either case, minority investors would be diluted by half.
We have previously argued that proceeds from the mobile tower sale would not be sufficient to
significantly deleverage the company. On 11 November (Zain Group expects to finalize Saudi
tower sale in first-half of 2017: CEO), Reuters reported that Zain Group expects the Saudi tower
sale to conclude in the first half of 2017 and generate proceeds in excess of USD500m
(SAR1.9bn). In our initiation report (Recapitalisation and dilution seem unavoidable, 25 July 2016),
we estimated the tower sale could generate SAR4.2-5.6bn. We think this news validates our thesis
on dilution risks as net debt in Q3 2016 stood at SAR 13.8bn.
Although the unified licence brings new revenue opportunities, we think upside to profitability
will be limited. Zain KSA’s cumulative capex in the past five years is one sixth of Mobily’s and it
needs to ramp-up to avoid network congestions and retain customers. However, high leverage
may limit investments and Zain KSA would need to rent capacity.
Financials
Q4 16 results were ahead of our expectations. Revenues increased by 8% y-o-y (+10% q-o-q)
to SAR1,801m (above HSBCe SAR1648m). EBITDA jumped by 21% y-o-y (+1% q-o-q) to
SAR490m, in line with our estimates. We note a q-o-q deterioration of EBITDA margins to 27%
(Q3 16: 30%). Saudi’s third mobile operator halved its net loss to SAR135m on the back of
higher EBITDA and lower amortisation expenses resulting from extension of its licence. We
were expecting a net loss of SAR196m.
Valuation
We value Zain KSA on a DCF. We use a WACC of 9.3% based on following assumptions: cost
of equity of 13.0%, risk-free rate of 2.5% and equity risk premium of 7%. Our target price of
SAR7.00 implies 20.5% downside and we rate the stock Reduce rating based on our belief that
the company may need to raise further capital given its current balance sheet structure.
233
EQUITIES ● SAUDI ARABIA
February 2017

Risks
Upside risks: Greater penetration of the government and corporate customer segment: Zain
KSA’s growing customer base has been price-sensitive consumers (lower income expats, Saudi
youths). The government and corporate segment are generally high-value customers, which
would allow the operator to expand margins.
Greater mobile broadband usage could be a catalyst for ARPU increases. As usage increases,
customers will start to see the value of data and may be more inclined to pay for it.
234

EQUITIES ● SAUDI ARABIA
February 2017
Financials & valuation: Zain KSA
Reduce
Financial statements
Year to
Valuation data
12/2015a
12/2016e
12/2017e
12/2018e
Profit & loss summary (SARm)
Revenue
EBITDA
Depreciation & amortisation
Operating profit/EBIT
Net interest
PBT
HSBC PBT
Taxation
Net profit
HSBC net profit
Cash flow summary (SARm)
6,741
1,629
-1,770
-141
-831
-972
-972
0
-972
-972
6,774
1,800
-1,474
326
-971
-645
-645
0
-645
-645
6,872
2,129
-1,272
856
-1,048
-191
-191
0
-191
-191
7,323
2,336
-1,374
962
-1,045
-82
-82
0
-82
-82
Cash flow from operations
Capex
Cash flow from investment
Dividends
Change in net debt
FCF equity
Balance sheet summary (SARm)
2,099
-1,582
-1,582
0
213
-314
3,570
-1,541
-1,541
0
-192
1,058
2,003
-1,571
-1,571
0
616
-616
2,487
-1,672
-1,672
0
229
-229
Intangible fixed assets
Tangible fixed assets
Current assets
Cash & others
Total assets
Operating liabilities
Gross debt
Net debt
Shareholders' funds
Invested capital
16,813
5,007
4,096
1,378
26,048
6,135
15,362
13,983
4,552
18,403
16,102
6,250
3,353
1,056
25,817
7,471
14,847
13,791
3,499
17,178
15,736
6,915
2,282
138
25,045
7,191
14,546
14,407
3,308
17,603
15,391
7,558
1,883
-300
24,944
7,383
14,336
14,636
3,226
17,750
Year to
12/2015a
12/2016e
12/2017e
12/2018e
2.8
11.7
1.0
2.8
10.5
1.1
2.8
9.1
1.1
2.7
8.4
1.1
1.1
-6.3
0.0
1.5
21.1
0.0
1.6
-12.3
0.0
1.6
-4.6
0.0
EV/sales
EV/EBITDA
EV/IC
PE*
PB
FCF yield (%)
Dividend yield (%)
* Based on HSBC EPS (diluted)
Issuer information
Share price (SAR)
Target price (SAR)
Reuters (Equity)
Bloomberg (Equity)
Market cap (USDm)
8.80
7.00
7030.SE
ZAINKSA AB
1,370
14.50
14.50
12.50
12.50
10.50
10.50
8.50
8.50
6.50
6.50
12/2016e
12/2017e
12/2018e
Y-o-y % change
Revenue
EBITDA
Operating profit
PBT
HSBC EPS
Ratios (%)
4.50
2016
Zain KSA
Ratio, growth and per share analysis
12/2015a
42%
Wireless Telecoms
Saudi Arabia
Eric Chang
+971 4 423 6554
Price relative
4.50
2015
Year to
Free float
Sector
Country
Analyst
Contact
2017
Rel to TADAWUL ALL SHARE INDEX
Source: HSBC
Note: Priced at close of 02 Feb 2017
8.0
48.1
0.5
10.5
1.5
18.3
162.8
6.6
9.7
12.4
Revenue/IC (x)
ROIC
ROE
ROA
EBITDA margin
Operating profit margin
EBITDA/net interest (x)
Net debt/equity
Net debt/EBITDA (x)
CF from operations/net debt
Per share data (SAR)
0.4
4.6
-19.4
-0.5
24.2
-2.1
2.0
307.2
8.6
15.0
0.4
7.2
-16.0
1.4
26.6
4.8
1.9
394.1
7.7
25.9
0.4
8.6
-5.6
3.5
31.0
12.5
2.0
435.6
6.8
13.9
0.4
9.2
-2.5
3.9
31.9
13.1
2.2
453.8
6.3
17.0
EPS Rep (diluted)
HSBC EPS (diluted)
DPS
Book value
-1.67
-1.67
0.00
7.80
-1.10
-1.10
0.00
5.99
-0.33
-0.33
0.00
5.67
-0.14
-0.14
0.00
5.53
235
EQUITIES ● SAUDI ARABIA
February 2017

Disclosure appendix
Analyst Certification
Each analyst whose name appears as author of an individual section or individual sections of this report certifies that the views
about the subject security(ies) or issuer(s) or any other views or forecasts expressed in the section(s) of which (s)he is author
accurately reflect his/her personal views and that no part of his/her compensation was, is or will be directly or indirectly related
to the specific recommendation(s) or view(s) contained therein: Raj Sinha, Aybek Islamov, Sriharsha Pappu, Prateek
Bhatnagar, Ankur Agarwal, CFA, Nicholas Paton, CFA, Patrick Gaffney, CFA, Eric Chang, Herve Drouet, Nigel Fletcher, John
Lomax, Kishore Muktinutalapati, Simon Williams and Razan Nasser, CFA
Important disclosures
Equities: Stock ratings and basis for financial analysis
HSBC believes an investor's decision to buy or sell a stock should depend on individual circumstances such as the investor's
existing holdings, risk tolerance and other considerations and that investors utilise various disciplines and investment horizons
when making investment decisions. Ratings should not be used or relied on in isolation as investment advice. Different
securities firms use a variety of ratings terms as well as different rating systems to describe their recommendations and
therefore investors should carefully read the definitions of the ratings used in each research report. Further, investors should
carefully read the entire research report and not infer its contents from the rating because research reports contain more
complete information concerning the analysts' views and the basis for the rating.
From 23rd March 2015 HSBC has assigned ratings on the following basis:
The target price is based on the analyst’s assessment of the stock’s actual current value, although we expect it to take six to 12
months for the market price to reflect this. When the target price is more than 20% above the current share price, the stock will
be classified as a Buy; when it is between 5% and 20% above the current share price, the stock may be classified as a Buy or a
Hold; when it is between 5% below and 5% above the current share price, the stock will be classified as a Hold; when it is
between 5% and 20% below the current share price, the stock may be classified as a Hold or a Reduce; and when it is more
than 20% below the current share price, the stock will be classified as a Reduce.
Our ratings are re-calibrated against these bands at the time of any 'material change' (initiation or resumption of coverage,
change in target price or estimates).
Upside/Downside is the percentage difference between the target price and the share price.
Prior to this date, HSBC’s rating structure was applied on the following basis:
For each stock we set a required rate of return calculated from the cost of equity for that stock’s domestic or, as appropriate,
regional market established by our strategy team. The target price for a stock represented the value the analyst expected the
stock to reach over our performance horizon. The performance horizon was 12 months. For a stock to be classified as
Overweight, the potential return, which equals the percentage difference between the current share price and the target price,
including the forecast dividend yield when indicated, had to exceed the required return by at least 5 percentage points over the
succeeding 12 months (or 10 percentage points for a stock classified as Volatile*). For a stock to be classified as Underweight,
the stock was expected to underperform its required return by at least 5 percentage points over the succeeding 12 months (or
10 percentage points for a stock classified as Volatile*). Stocks between these bands were classified as Neutral.
*A stock was classified as volatile if its historical volatility had exceeded 40%, if the stock had been listed for less than 12
months (unless it was in an industry or sector where volatility is low) or if the analyst expected significant volatility. However,
stocks which we did not consider volatile may in fact also have behaved in such a way. Historical volatility was defined as the
past month's average of the daily 365-day moving average volatilities. In order to avoid misleadingly frequent changes in rating,
however, volatility had to move 2.5 percentage points past the 40% benchmark in either direction for a stock's status to change.
236

EQUITIES ● SAUDI ARABIA
February 2017
Rating distribution for long-term investment opportunities
As of 10 February 2017, the distribution of all independent ratings published by HSBC is as follows:
Buy
45%
( 25% of these provided with Investment Banking Services )
Hold
40%
( 27% of these provided with Investment Banking Services )
Sell
15%
( 17% of these provided with Investment Banking Services )
For the purposes of the distribution above the following mapping structure is used during the transition from the previous to
current rating models: under our previous model, Overweight = Buy, Neutral = Hold and Underweight = Sell; under our current
model Buy = Buy, Hold = Hold and Reduce = Sell. For rating definitions under both models, please see “Stock ratings and basis
for financial analysis” above.
For the distribution of non-independent ratings published by HSBC, please see the disclosure page available at
http://www.hsbcnet.com/gbm/financial-regulation/investment-recommendations-disclosures.
Information regarding company share price performance and history of HSBC ratings and target prices in respect of long-term
investment opportunities for the companies that are the subject of this report is available from www.hsbcnet.com/research.
To view a list of all the independent fundamental ratings disseminated by HSBC during the preceding 12-month period, please
see the disclosure page available at www.research.hsbc.com/A/Disclosures.
HSBC & Analyst disclosures
Disclosure checklist
Company
ABDULLAH A. M. AL-KHODARI
AL KHALEEJ TRAINING
AL MOUWASAT MEDICAL SERVICES C
AL-TAYYAR TRAVEL GROUP
ALINMA BANK
ALMARAI
ALRAJHI BANKING AND INVESTMENT
ARAB NATIONAL BANK
ASTRA INDUSTRIAL GROUP
BANQUE SAUDI FRANSI
BUPA ARABIA COOPERATIVE
COOPERATIVE INSURANCE CO
DAR AL ARKAN
FAWAZ ABDULAZIZ ALHOKAIR
HALWANI BROTHERS
HERFY FOOD SERVICES
JABAL OMAR DEVELOPMENT
COMPANY
JARIR MARKETING CO
MAADEN
NATIONAL COMMERCIAL BANK
NATIONAL INDUSTRIALIZATIO
NATIONAL MEDICAL CARE CO
RIYAD BANK
SAHARA PETROCHEMICAL CO.
SAMBA FINANCIAL GROUP
SAUDI AIRLINES CATERING
SAUDI ARABIAN FERTILIZER
SAUDI BASIC INDUSTRIES CO
SAUDI COMPANY HARDWARE
SAUDI INDUSTRIAL INVESTME
SAUDI INTERNATIONAL PETRO
SAUDI PHARMACEUTICAL
SAUDIA DAIRY AND FOODSTUFF CO
SAVOLA
UNITED ELECTRONIC COMPANY
UNITED INTERNATIONAL TRANSPORT
YANBU CEMENT COMPANY
ZAMIL INDUSTRIES
Ticker
Recent price
Price date
Disclosure
1330.SE
4290.SE
4002.SE
1810.SE
1150.SE
2280.SE
1120.SE
1080.SE
1212.SE
1050.SE
8210.SE
8010.SE
4300.SE
4240.SE
6001.SE
6002.SE
4250.SE
13.06
18.99
136.99
35.77
14.48
67.50
65.02
19.90
16.75
24.50
127.62
107.45
5.82
31.09
56.95
76.21
67.24
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
4
7, 12
4, 12
5, 12
12
2, 5, 7
7
6
7
6
12
12
6
7
7
4, 12
2
4190.SE
1211.SE
1180.SE
2060.SE
4005.SE
1010.SE
2260.SE
1090.SE
6004.SE
2020.SE
2010.SE
4008.SE
2250.SE
2310.SE
2070.SE
2270.SE
2050.SE
4003.SE
4260.SE
3060.SE
2240.SE
128.40
41.54
40.92
15.76
51.74
10.80
15.00
20.77
85.65
70.69
96.10
96.52
19.89
18.19
39.83
116.00
38.40
28.44
29.05
37.30
29.77
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
09 Feb 2017
12
2
2, 6
4, 7
12
6, 7
7, 12
6, 7
4, 7
6, 7
6, 7
4, 12
12
6, 7
4
4, 12
4, 6, 7, 12
4
7, 12
4
4, 7, 12
Source: HSBC
1
HSBC has managed or co-managed a public offering of securities for this company within the past 12 months.
237
EQUITIES ● SAUDI ARABIA
February 2017

2
HSBC expects to receive or intends to seek compensation for investment banking services from this company in the next 3
months.
3
At the time of publication of this report, HSBC Securities (USA) Inc. is a Market Maker in securities issued by this
company.
4
As of 31 January 2017 HSBC beneficially owned 1% or more of a class of common equity securities of this company.
5
As of 31 December 2016, this company was a client of HSBC or had during the preceding 12 month period been a client of
and/or paid compensation to HSBC in respect of investment banking services.
6
As of 31 December 2016, this company was a client of HSBC or had during the preceding 12 month period been a client of
and/or paid compensation to HSBC in respect of non-investment banking securities-related services.
7
As of 31 December 2016, this company was a client of HSBC or had during the preceding 12 month period been a client of
and/or paid compensation to HSBC in respect of non-securities services.
8
A covering analyst/s has received compensation from this company in the past 12 months.
9
A covering analyst/s or a member of his/her household has a financial interest in the securities of this company, as
detailed below.
10
A covering analyst/s or a member of his/her household is an officer, director or supervisory board member of this
company, as detailed below.
11
At the time of publication of this report, HSBC is a non-US Market Maker in securities issued by this company and/or in
securities in respect of this company
12
As of 07 February 2017, HSBC beneficially held a net long position of more than 0.5% of this company’s total issued
share capital, calculated according to the SSR methodology.
13
As of 15 December 2016, HSBC beneficially held a net short position of more than 0.5% of this company’s total issued
share capital, calculated according to the SSR methodology.
HSBC and its affiliates will from time to time sell to and buy from customers the securities/instruments, both equity and debt
(including derivatives) of companies covered in HSBC Research on a principal or agency basis.
Analysts, economists, and strategists are paid in part by reference to the profitability of HSBC which includes investment
banking, sales & trading, and principal trading revenues.
Whether, or in what time frame, an update of this analysis will be published is not determined in advance.
Economic sanctions imposed by the EU and OFAC prohibit transacting or dealing in new debt or equity of Russian SSI entities.
This report does not constitute advice in relation to any securities issued by Russian SSI entities on or after July 16 2014 and as
such, this report should not be construed as an inducement to transact in any sanctioned securities.
For disclosures in respect of any company mentioned in this report, please see the most recently published report on that
company available at www.hsbcnet.com/research. In order to find out more about the proprietary models used to produce this
report, please contact the authoring analyst.
Additional disclosures
1. This report is dated as at 13 February 2017.
2.
All market data included in this report are dated as at close 02 February 2017, unless a different date and/or a specific time
of day is indicated in the report.
3.
HSBC has procedures in place to identify and manage any potential conflicts of interest that arise in connection with its
Research business. HSBC's analysts and its other staff who are involved in the preparation and dissemination of Research
operate and have a management reporting line independent of HSBC's Investment Banking business. Information Barrier
procedures are in place between the Investment Banking, Principal Trading, and Research businesses to ensure that any
confidential and/or price sensitive information is handled in an appropriate manner.
4.
You are not permitted to use, for reference, any data in this document for the purpose of (i) determining the interest
payable, or other sums due, under loan agreements or under other financial contracts or instruments, (ii) determining the
price at which a financial instrument may be bought or sold or traded or redeemed, or the value of a financial instrument,
and/or (iii) measuring the performance of a financial instrument.
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February 2017

5.
As of 03 Feb 2017 HSBC owned a significant interest in the debt securities of the following company(ies): ADVANCED
PETRO CHEMICAL C, ALMARAI, BANQUE SAUDI FRANSI, NATIONAL INDUSTRIALIZATIO, RIYAD BANK, SAUDI
ARABIAN FERTILIZER, SAUDI BASIC INDUSTRIES CO, SAUDI INTERNATIONAL PETRO, SAUDI TELECOM
COMPANY, SAVOLA
6.
HSBC are acting as advisor to SABIC in the proposed disposal of Ibn Al-Baytar to SAFCO.
Production & distribution disclosures
1. This report was produced and signed off by the author on 10 Feb 2017 12:31 GMT.
2.
In order to see when this report was first disseminated please see the disclosure page available at
https://www.research.hsbc.com/R/34/QXnmZcB
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EQUITIES ● SAUDI ARABIA
February 2017

Disclaimer
Legal entities as at 1 July 2016
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Kong; ‘TW’ HSBC Securities (Taiwan) Corporation Limited; 'CA' HSBC Bank Canada, Toronto; HSBC Bank, Paris Branch;
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Financiero HSBC; HSBC Bank Australia Limited; HSBC Bank Argentina SA; HSBC Saudi Arabia Limited; The Hongkong
and Shanghai Banking Corporation Limited, New Zealand Branch incorporated in Hong Kong SAR; The Hongkong and
Shanghai Banking Corporation Limited, Bangkok Branch
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© Copyright 2017, HSBC Bank Middle East Ltd., ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, on any form or by any
means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of HSBC Bank Middle East Ltd. MCI (P) 094/06/2016, MCI (P) 085/06/2016 and MCI
(P) 062/02/2017
[549895]
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Main contributors
Raj Sinha*
Head of EEMEA Equity Research
HSBC Bank Middle East Ltd
[email protected]
+971 4423 6932
Sriharsha Pappu*, CFA
Analyst
HSBC Bank Middle East Ltd
[email protected]
+971 4423 6924
Patrick Gaffney*, CFA
Analyst
HSBC Bank Middle East Ltd
[email protected]
+971 4423 6204
Aybek Islamov*
Analyst
HSBC Bank Middle East Ltd
[email protected]
+971 4423 6921
Ankur Agarwal*, CFA
Analyst
HSBC Bank Middle East Ltd
[email protected]
+971 4423 6558
Nigel Fletcher*
Analyst
HSBC Bank Middle East Ltd
[email protected]
+971 4423 6862
Nicholas Paton*, CFA
Analyst
HSBC Bank Middle East Ltd
[email protected]
+971 4423 6923
Eric H Y Chang*
Analyst
HSBC Bank Middle East Ltd
[email protected]
+971 4423 6554
Prateek Bhatnagar*
Analyst
HSBC Securities and Capital Markets (India)
Private Limited
[email protected]
+91 80 4555 2757
John Lomax*
Head of Equity Strategy, GEMs
HSBC Bank plc
[email protected]
+44 20 7992 3712
Simon Williams
Chief Economist, CEEMEA
HSBC Bank plc
[email protected]
+44 20 7718 9563
Kishore Muktinutalapati*
Equity Strategist
HSBC Securities and Capital Markets (India)
Private Limited
[email protected]
+91 80 4555 2756
Razan Nasser
Economist, Middle East and North Africa
HSBC Bank Middle East Ltd
[email protected]
+971 4423 6925
*Employed by a non-US affiliate of HSBC Securities (USA) Inc, and is not registered/qualified pursuant to FINRA regulations.