Tata Motors Group Q2 FY24 Financial Results

Tata Motors Consolidated Q2 FY24 Results:

In the second quarter of FY24, Tata Motors (TML) continued its impressive performance, reporting revenues of ₹105.1K Cr, marking a significant increase of 32.1%. The EBITDA reached ₹14.4K Cr, a remarkable 86.4% increase, and EBIT reached ₹7.8K Cr, reflecting a gain of ₹5.9K Cr. This outstanding performance was observed across all automotive segments, maintaining a profitable growth trajectory. The Profit Before Tax (PBT) improved by ₹7.9K Cr, reaching ₹6.1K Cr, and the Net Profit stood at ₹3.8K Cr. In the first half of FY24, the company reported a robust PBT of ₹11.4K Cr, signifying an improvement of ₹18.2K Cr over the previous year, with a reduction in Net Automotive debt to ₹38.7K Cr.

Jaguar Land Rover (JLR) reported a 30.4% increase in revenues, reaching £6.9 billion. This achievement was attributed to strong wholesales and an improved product mix, resulting in EBIT margins of 7.3%, a significant improvement of 630 basis points. The Commercial Vehicle (CV) segment also performed well, with a 22.3% revenue increase, and EBIT improved to 7.9%, gaining 560 basis points. The Passenger Vehicle (PV) segment’s revenues were slightly down by 3.0%, impacted by the transition to new product launches, but EBIT margins improved by 140 basis points to 1.8%, mainly due to savings in commodity costs.

Looking ahead, Tata Motors is optimistic about the demand despite external challenges and anticipates a moderate inflationary environment. They aim to deliver a stronger performance in the second half of the fiscal year, driven by a healthy order book at JLR, strong demand for heavy trucks in the Commercial Vehicle segment, and the introduction of exciting new generation products in the Passenger Vehicle segment. The company expects further financial improvement, including a richer product mix, maintaining a low break-even point in JLR, executing a demand-driven strategy in the Commercial Vehicle segment, and enhancing profitability in the Passenger Vehicle/Electric Vehicle segment.

PB Balaji, Group Chief Financial Officer of Tata Motors, expressed his satisfaction with the strong performance of all business segments during the quarter and conveyed confidence in sustaining this momentum with a strong product pipeline and continued focus on cash-generating growth.

Key Highlights:

  • Q2 revenue of £6.9 billion and record first-half revenue of £13.8 billion, up 30% and 42% year-over-year, driven by higher wholesales, a better product mix, cost reductions, and investments in demand generation.
  • EBIT margin was 7.3% in Q2 and 8.0% in H1; the target EBIT margin for FY24 has been increased from 6% plus to around 8%.
  • PBT (bei) in Q2 FY24 was £442 million, a significant increase over the previous year. H1 FY24 PBT (bei) of £877 million showed growth of over £1.5 billion compared to H1 FY23.
  • JLR achieved its best H1 cash flow on record with free cash flow of £751 million for H1 FY24.
  • The company has a strong order book, with over 168,000 client orders, and models like RR, RR Sport, and Defender accounting for a significant portion.

In the journey towards transformation, Tata Motors plans to invest £15 billion over five years to transition to an electric future. This includes investments in the production of next-generation electric models, the development of electric drive units, and partnerships for second-life battery energy storage schemes.

Financial Insights:

JLR continued its strong performance, with revenue in Q2 FY24 reaching £6.9 billion, marking a 30% increase compared to Q2 FY23. EBIT margin in Q2 was 7.3%, significantly higher than the previous year, reflecting favorable volume, mix, pricing, and foreign exchange revaluation.

Looking ahead, production and wholesale volumes are expected to gradually increase in H2 FY24, and the EBIT margin for FY24 is expected to improve to around 8%.

Adrian Mardell, JLR Chief Executive Officer, expressed satisfaction with the strong financial and operational progress, highlighting the company’s record cash flow in the first half of the financial year and the desirability of their product portfolio.

Commercial Vehicle Segment:

In Q2 FY24, the Commercial Vehicle segment saw revenue of ₹20.1K Cr, a notable increase of 22.3%. EBITDA reached 10.4%, gaining 540 basis points, and EBIT was at 7.9%, improving by 560 basis points. The segment achieved double-digit EBITDA margins, and the market shares in various categories, such as HGV+HMV, MGV, and LGV, improved.

Looking ahead, the segment expects healthy demand trends despite concerns about inflation and rural demand headwinds. The focus will be on a demand-driven strategy, product innovation, service quality, and brand activation to sustain growth momentum.

Girish Wagh, Executive Director Tata Motors Ltd, highlighted the steady growth in the Indian commercial vehicles sector, driven by economic activity, lower ownership costs, and other factors. The segment delivered a 24% growth in the M&HCV segment, supported by government infrastructure initiatives and robust demand.

Passenger Vehicle Segment:

In Q2 FY24, the Passenger Vehicle segment reported revenues of ₹12.2K Cr, with a marginal decrease of 3.0%. However, EBITDA and EBIT margins improved by 110 basis points and 140 basis points, respectively, driven by savings in commodity costs. Despite lower volumes, the segment showcased margin improvements.

Looking ahead, the demand trends for both Passenger Vehicles and Electric Vehicles look promising, with the onset of the festive season, new product launches, and the growing electrification trend. The company plans to leverage its portfolio and alternate powertrains to drive market shares and EV penetration further.

Shailesh Chandra, Managing Director of TMPV and TPEM, acknowledged the transition quarter for Passenger Vehicles and the strong growth in the Electric Vehicle business, with expectations of increased volumes and profitable growth in the second half of the year.

Additional Financial Commentary:

  • Finance costs increased by ₹164 Cr to ₹2,652 Cr in Q2 FY24 due to the impact of an interest rate increase.
  • Net profit from joint ventures and associates was ₹49 Cr for Q2 FY24, compared to ₹106 Cr in Q2 FY23.
  • Other income (excluding grants) reached ₹807 Cr in Q2 FY24, versus ₹393 Cr in Q2 FY23.
  • Free cash flow (automotive) for Q2 FY24 was positive at ₹3.9K Cr, driven by strong improvement in cash profits, with net automotive debt reduced to ₹38.7K Cr.

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