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IPO listed on 27 Dec'23

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RBZ Jewellers Ltd

Minimum Investment

15,000 / 150 shares

Grey market premium

0

Issue price

100

Listing price

100

Listing gains

0%

Listing on

Dec 27, 2023

Our Verdict:

Avoid

  • Despite the firm's impressive revenue and net earnings growth, it is important to consider the risks involved. These include dependence on a few key customers, the absence of formal agreements with in-house artisans, significant working capital requirements, negative operational cash flows, and considerable debt.
  • From a valuation standpoint, the IPO appears to be reasonably priced at a PE multiple of 16.5x, based on the projected earnings for the fiscal year 2024. The grey market premium for the issue suggests a flat listing.
  • Considering these factors, it would be prudent for investors to review the company's performance over the coming two quarters before making any investment commitments.

About the company

Founded in

15 Apr'08

Managing director

Rajendrakumar Zaveri

  • RBZ is an esteemed manufacturer of gold jewellery in India, with a particular focus on creating antique bridal gold jewellery, featuring traditional designs like jadau, meena, and kundan. Alongside selling, the firm offers job work services for processing and supplying antique bridal gold jewellery to national retailers. Its wholesale business flourishes with a strong customer network that includes renowned national, regional, and local family jewellers.
  • With a significant presence in the organized wholesale gold jewellery market, RBZ holds ~1% market share and boasts over fifteen years of experience in the jewellery sector. Additionally, the firm exports its exquisite jewellery to the Middle East.
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STRENGTHS

  • Solid Distribution Reach: RBZ has a wide reach and presence across India. With a customer base in 20 states and 72 cities, the company has established a strong foothold in the market and has a deep understanding of the local customer preferences and trends.
  • Impressive track record: RBZ has shown impressive growth with a Compound Annual Growth Rate (CAGR) of 64% in revenue, 37% in EBITDA, and a significant 51% in net profit over FY21-23.
  • Robust Returns: In FY23, the Return on Equity was at 27.49%, while the Return on Capital Employed was at 20.08%.
  • Healthy Profit Margins: The EBITDA and Net Profit margin in Fiscal 2023 stood at 13.71% and 7.76%, surpassing many of its peers.
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RISK FACTORS

  • Revenue Concentration: A significant share of RBZ's income, 15.86% from its top 10 wholesale customers and 100% from its job-work segment, is concentrated among a few clients. Furthermore, the firm lacks long-term agreements with most of these key customers. Loss of business from any of these customers could negatively impact the company's financial stability and operational outcomes.
  • Cash Flow Concerns: RBZ has reported negative cash flows from its operations for the six months ending September 2023, as well as for Fiscal 2023 and 2021. Persistent negative cash flows, or significant short-term deficits, could severely affect the firm’s operational capabilities and growth strategies.
  • Significant Working Capital Needs: RBZ needs considerable working capital, mainly to buy raw materials such as gold, diamonds, stones, and silver. The firm’s secured credit obligations, personally guaranteed by the firm’s Promoter and the Promoter Group, totalled Rs 77.44 crore as of September, accounting for 76% of its total debt. There's no guarantee of continued financial support from these sources or finding alternative financing in the future.
  • High Inventory Levels: RBZ's business operations remain working-capital intensive with gross current assets (GCA) of over 200 days for fiscal 2023. For efficient functioning, the company needs to keep a substantial inventory, which spans over 190 days.
  • Delay in Statutory Payments: RBZ has previously delayed payments under various statutory laws, including the IT Act, Central Goods and Services Tax Act of 2017, Employees Provident Funds and Miscellaneous Provisions Act of 1952, and Employee State Insurance Act of 1948. These delays and non-compliances could lead to penalties, affecting the firm’s financial position.
  • Inconsistent Profit Margins: RBZ's EBITDA margin fell sharply from 19.78% in FY21 to 10.79% in FY22, but then rose to 13.71% in FY23. Similarly, the net profit margin dropped from 9.11% in FY21 to 5.71% in FY22, before increasing to 7.76% in FY23.

Issue details

Issue type

Mainstream

Issue size

100 crore

Fresh Issue

100 crore

OFS

-

Price range

₹ 95 - 100

Lot size

150 shares

Issue Objective

Net proceeds of the issue (fresh issue) will be utilised towards:

  • Funding its working capital requirements; and
  • General corporate purposes

Dates

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Bidding open

19 Dec'23

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Bidding close

21 Dec'23

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Allotment date

22 Dec'23

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Refund date

26 Dec'23

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Listing

27 Dec'23

IPO Reservations

Qualified institutional buyers

<50%

Non-institutional investors

>15%

Retail individual investors

>35%

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