BINDISHA SARANG
In the Budget for 2021-22,interest earned on contrib-utions of above ~2.5 lakh ayear to provident fundswasmade taxable.While post-taxreturns fromEmployeeProvident Fund (EPF) orVoluntary Provident Fund(VPF) contributions of above~2.5 lakhwill reduce, they stillremain attractive compared tomost other fixed-incomeinstruments.
BetterthanmostothergovtschemesUp to ~2.5 lakh,employees will con-tinue earning tax-freereturns of 8.5 percent. For contrib-utions exceeding thisamount, a person inthe 30 per cent taxslabwill earn a post-tax return of 5.85 per cent.
Only one government-backed instrument (open toall investors) gives returnshigher than 5.85 per cent—the Public Provident Fund orPPF, which gives a 7.1 per centreturn (tax-free).
The Sukanya SamriddhiAccount (SSA) also offers ahigher return of 7.6 per cent,which is tax-free onmaturity.However, this is open only topeople who have a girl childaged below 10 years.
Interest income fromothergovernment-backed instru-ments such as Senior CitizensSavings Scheme (pre-tax
return 7.4 per cent), RBI Bonds(7.15 per cent), Kisan VikasPatra (6.9 per cent), andNational Savings Certificates(6.8 per cent) are all lower onboth pre- and post-tax basis.
Howshouldyouinvest?Suppose that your annual con-tribution toEPF is below~2.5 lakh. “Subtract yourman-datory contribution toEPFfrom~2.5 lakh.Whatever is theamount, contribute that toVPFso that your total contribution
addsup to ~2.5 lakh.After this, exhaust the~1.5-lakh limit inPPF,”says investment andtax expert BalwantJain. Youwill thusearn8.5 per cent onyour investment of~2.5 lakhand7.1 percent on thenext ~1.5lakh.Hereafter, if youlike (and if your liquid-
ity requirements permit), youmay investmore inVPF.
Anyamount you contributenowwill earnyouapost-taxreturnof 5.8 per cent (30percent taxbracket).
PPFvsVPFBesides return, howdo theseinstruments compare on otherparameters? Once PPF’s15-year tenure ends, you cankeep extending it in blocks offive years. After the 15-yeartenure, partial withdrawal ispermitted: 60 per cent of thebalance at the time of exten-sion can bewithdrawn overthe next five years, with one
withdrawal permitted eachyear. On the flip side, as Jainpoints out, you can invest onlyup to ~1.5 lakh a year in PPF.
Your provident fundaccount will not bewith youfor your lifetime. It willbecome inoperative and stopearning interest three yearsafter retirement.
OtheroptionsyoumayconsiderAnother retirement productyoumay consider is NationalPension System (NPS). Itsreturns can be attractive (butnot fixed) due to the equitycomponent of investment andlow charges.Mrin Agarwal,financial educator and direc-tor, Finsafe India says, “Youalso get a deduction of~50,000 under Section 80CCD(1B), over and above ~1.5 lakhunder Section 80C.”
Those looking for an
optionwhere returns are notfixed, but which offers liquid-ity,may consider shorter-duration debt funds. “If youinvest formore than threeyears and avail of indexationbenefit, your post-tax returncould be similar to that ofVPF,” says Sanjeev Govila,Sebi-registered investmentadvisor and chief executiveofficer, HumFauji Initiatives,a financial planning firm.
NoretrospectiveapplicationFinally, one aspect needs to beclarified.News reports havesuggested that this new rule—provident fundcontributionsabove ~2.5 lakh tobe taxedatslab rate—couldalsobeappliedretrospectively. Central BoardofDirect Taxes (CBDT) chair-manPCMody toldBusinessStandard that therewouldbeno retrospective application.
VPF: Sheen diminished, but not lostOnlyPPFandSukanyaSamriddhiofferhigherreturnsamonggovt-backedschemes
YOURMONEY
RAM PRASAD SAHUMumbai,4February
T he December quarter (Q3)results of the largest hospi-tality stocks, Indian Hotels
and EIH, indicate a sequentialuptick in revenues led by a pick-upin the leisure segment. With thegradual pick-up in economic activ-ity, the two companies reported adoubling of revenues over Q2.
Thepaceofrevenuedecline inthefirst twoquarters,whichwasover 80per cent, has slowed to 60 per centas compared to the year-ago period.
The improvement was on theback of rising revenues per room,whichwas reflected in higher occu-pancies andaverage roomrates. ForIndianHotels, overall revenueshaverecovered to 60per cent of the year-ago levels, with revenue per avail-able room in the domestic segmentmore than doubling to ~2,573.
A large part of the gains comesfrom the rise in occupancies to 45.6per cent in Q3 from 28.2 per cent inQ2. Room rates, too, rose by 50 percent to ~5,643 on a sequential basis.Thecompanyhighlighted thatmostof the gains have come from leisuretravel, with Goa reaching almost 80per cent of the year-ago levels.Business travel, however, continuestobe impactedwith revenues still at40 per cent or lower levels as com-pared to the year-ago period forcities like Bengaluru, NationalCapital Region, and Mumbai. EIHalso indicateda 50per cent increasein average room rates for OberoiLeisure Hotels compared with theprevious quarters. Sequentially,occupancygrowthwas ledbyKeralain India andDubai globally.
While Indian Hotels postedlosses at the consolidated operatingprofit level, dragged down by inter-nationaloperations, cost-cutting ini-tiatives helped it to turn profitableat the standalone level. Around 86per cent of the company’s domestichotels are making money at theoperating profit level. For EIH, theshare of fixed and variable costsweredownby30-56percentas com-
pared to the year-ago period.The share of food and beverages
(F&B) rose for both Indian Hotelsand EIH. While room rentsaccounted for 50 per cent of EIH’srevenues andF&B37 per cent a yearago, the share of F&B rose to 55 percent in Q3, while room rate sharewas down to 28 per cent. IndianHotels’ F&Bshare increased from34per cent in Q2 to 43 per cent in Q3.
Given the stress on the opera-tional front, strong balance sheetswould be critical if the top playersare to rideout thepandemicand thecumulative losses they have beenposting for the past three quarters.Rashesh Shah of ICICI Securitiessays EIH is best placed on the bal-ance sheet front with the recentfundraise of ~350 crore through a
rights issue. At the end of Q3, thecompany’s net debt stood at ~250crore and its net debt to equity ratiowas a comfortable 0.08 times.
For Indian Hotels, its net debtstood at just over ~3,079 crore, withleverage ratioat0.71x. “While IndianHotelshas strongpromoterbacking,its debt/equity is 0.7x, which com-binedwithcapex requirementcouldlead to further rise in the leverageratio to 0.9x if Covid persists for alonger period.” Lemon Tree Hotelshas strong institutional backing forliquidity support. However, it is inthe capex mode and, hence, moreleveraged than its peers.
Given the pressures on the busi-nesssegment, investorsshouldawaitasteadyimprovementinoccupanciesbefore considering the stocks.
2 THE SMART INVESTOR CHENNAI | FRIDAY, 5 FEBRUARY 2021 1> ll
Cost-cuttinginitiativesbyIndianHotels,EIHhelprestrict losses
PRESS TRUST OF INDIANewDelhi,4February
The initial public offering (IPO) ofBrookfield India Real EstateInvestmentTrust (REIT)was sub-scribed 77 per cent on Thursday,the second day of subscription.
It received bids for 5,88,18,600units against the 7,62,78,200 onoffer,accordingtoanupdateonthe
NSE. Institutional investors cate-gory was subscribed 53 per cent,while other investors portion 1.06times. Brookfield India hit thecapital market with its REIT pub-lic issueonWednesday to raiseupto ~3,800 crore.
Investment firm BrookfieldIndia’s REIT on Tuesday raised~1,710crore fromanchor investors.
The IPO has a price band of
~274-275 per share, and closes onFebruary 5.
Brookfield REIT, the country’sonly 100 per cent institutionallymanaged public commercial realestate vehicle, is issuing unitsaggregating up to ~3,800 crore.
Thenetproceeds fromthepub-lic issue will be utilised for partialor full pre-payment or scheduledrepayment of the existing debt of
asset special purpose vehicles.The units are proposed to be
listed on the BSE and the NSE.Brookfield REIT will be the
third listed trust in India if it issuccessfully subscribed.
The first one Embassy OfficeParksREIT, backedbyBlackstoneand Embassy group, got listed inApril 2019 after raising a sum of~4,750 crore.
Brookfield India REIT IPO subscribed 77% on Day 2
Leisure travel revivallifts hotels’ revenues
Earlier (~) From April (~)Monthly contribution 25,000 25,000
Annual contribution 3,00,000 3,00,000
Interest earned @ 8.5% 25,500 25,500
Interest on ~2.5 lakh 21,250 21,250
Taxable interest NA 4,250
5% tax slab 213
20% tax slab 850
30% tax slab 1,275Source: BankBazaar.com
TAX LIABILITY IN THE NEW SCENARIOCalculationis forataxpayerwhocontributes~25,000/monthtoEPF/VPF
IndianHotels EIH
Revenue (~ crore) 560 179% change YoY -59 -65
Expenditure (~ crore) 577 206% change YoY -39 -42
Ebitda (~ crore) 38 -11.2Net profit (~ crore) -119 -55.8Source: Companies
ROOM FOR IMPROVEMENT TOUGH RECEPTION
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த=ழக?@0 7 மாதBகC14 Dற450014 GH 4ைறIத ெகாேரானா பா@LM
CIN: L55101TN1994PLC027739
: 4, , . ,
600 017 Tel: 044-24344647/24354647,
Website: www.rainbowfoundations.in
அ789;31 8சVபE, 2020% L8_த காலாgZ>கான தh>ைக ெசiயSபடாத d!dைல L8aகைள பJj(<= ஒSTத% அc>கaV மXYV கVெபl4P LPmJைம பAWதாரEகn>W 8:ெடg? வழAWவ= Wo<= பJj(SபதXWV கVெபl இய>WனEகb Wq:P r?டV ெவbc>Cழைம, 12 fSரவJ, 2021 அPY நைடெபYCற= எPY இதP tலV அo:>கSபZCற=.ேமXெகாgZ :வரAகb (எ) கVெபl4P இைணயதளV (www.rainbowfoundations.in) மXYV (f) fஎ^இ (wெட? இைணயதளV (www.bseindia.com)% உbள=.
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இட. : ெச=ைன JKவாக இயL&னKேத$ : 5 N9ரவ�, 2021 DIN : 01182117
| (CIN: L72300TN1993PLC101852)
1 899.93 909.82 1,254.21 3,257.68 3,366.97 4,548.84
2 (195.70) (188.28) 376.46 226.52 761.21 (514.01)
3 (195.70) (188.28) 376.46 226.52 761.21 (532.42)
4 (142.56) (122.78) 271.74 175.32 547.98 (525.24)
5 (142.56) (125.73) 271.74 172.37 540.08 (528.02)
6 1,525.88 1,525.88 1,525.88 1,525.88 1,525.88 1,525.88
7 ( ) 6,746.55
8 ( )
(i) ( ) (0.47) (0.40) 0.89 0.57 1.80 (1.72)
(ii) ( ) (0.47) (0.40) 0.89 0.57 1.80 (1.72)
1 9,014.09 8,817.13 11,496.54 26,685.82 31,549.53 38,643.45
2 462.39 325.59 1,262.51 322.07 (4,419.43) (5,878.15)
3 462.39 325.59 1,262.51 322.07 (53,152.12) (67,172.10)
4 515.53 390.14 1,105.93 269.59 (53,642.58) (67,451.16)
5 515.53 387.19 1,116.90 266.64 (53,650.48) (69,996.24)
6 1,525.88 1,525.88 1,525.88 1,525.88 1,525.88 1,525.88
7 ( ) 1,600.17
8 ( )
(i) ( ) 0.78 1.02 3.45 0.88 (122.19) (164.42)
(ii) ( ) 0.78 1.02 3.45 0.88 (122.19) (164.42)
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DIN: 00365522
