9 Comments

Seems like a way to pad the books for transactions. Based on my level 1 knowledge of balance sheets,

Reliance retail selling stuff will create trade receivables, cash conversion cycle ratio, asset turnover ratio, sales, profit, free cash flow

Jio leasing buying it will increase assets and inventory, reduce tax liability, offset profits by claiming depreciation

Leasing inventory out to jio will increase revenues, profits, build a business history, keep 100% of assets and have next to 0% operational costs and still get revenue, increase ROA, ROCE, and finally jio financial won’t just be a hype company but an actual business o n the books.

Reliance Jio ( the buyer) leasing equipment will reduce legal liability, create business expenses so shareholder profit mightbe reduced on reliance industries side so promoters can pocket more via other subsidiaries, tax liability is further reduced in expenses.

Also, this means the other companies will have good standalone balance sheets, instead of just good consolidated ones, setting them up as individual entities that can borrow money, leverage their non existing assets to increase influence, outreach and capital

Or I’m a complete moron and all this is garbage. Billionaires don’t do infinite money glitches. /s

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Good analysis, though "Reliance Jio ( the buyer) leasing equipment will reduce legal liability, create business expenses so shareholder profit mightbe reduced on reliance industries side so promoters can pocket more via other subsidiaries, tax liability is further reduced in expenses." - there is not much to reduce legal liability here. As an end user I get the router from jio so I could care less how they acquired it. The entire pass the router around is mostly financial engineering that RIL has been doing since their polyester prince days. Earlier they did for under the table cash nowadays they do it to prop up EBITDA

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reducing legal liability is necessary because if a modem short circuits, causes a fire or your connection gets dropped due to a faulty modem and you lose out on a deal worth crores due to a time sensitive event, you can absolutely sue the company that makes the gadget that caused your problem.

But you bought from jio, you sue jio, but they say they don’t own/make the product, they just lease it so you have to sue jio leasing which is a subsidiary so you have to sue jio financial which says we own but do not make so you sue reliance retail which sells it but doesn’t manufacture so you have to sue reliance industries which has completed liability but excellent lawyers so your case is on court for 10-20 years.

You’ve just spent 1-2 years and 10 lakhs to fight a case over a 1000 rupees modem. And the verdict is, we’ll pay for a new modem for you coz we can’t be held liable for you using crores, why didn’t you have our jiofi modem to mitigate connection risk?

Google did something similar when they created alphabet as a subsidiary and alphabet owns Google and Google owns alphabet and it becomes a web so complicated even the SEC can’t unravel it due to headquarters also being outside the country so you don’t even have access to all information.

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Not going to get into a back and forth but contract law is pretty straight forward - my contract is with the guy who provided the router as part of service unless of course there are multiple contracts involved. And pretty much any contract related to electric components absolves a company from liability the day you sign up, you can look up the one you signed with your internet provider. The lawsuit will not be entertained beyond the initial hearing. If reliance industries has great lawyers then so does every subsidiary of theirs.

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If they want to lend me a router, I am fine with it. As long as they lend me the router that I want and I get to keep it after I've paid it off.

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What benefit do they have by rotating capital like this ?

I get that jio leasing will get some stable revenue on paper but apart from that is there a tax benefit? Or is this a artifical pump for jio leasing ?

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The reasons aren't clear to me yet. We'll know with time. One thing that is happening is that Reliance Retail will look like a much larger business than it actually is.

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depreciation is the primary reason, thereby create a taxable loss, yet a positive operating cash flow. EBITDA is the number used to value and fund companies so that get's rising but net income not so much.

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The profit on router resale stays in house in Jio Leasing which would otherwise not exist (Jio buying directly from Manufacturer vs Jio buying from RRL and paying them a margin). Now these routers will be given away at throw away initial cost (like free or Rs99 or something like that) and they will add the cost to the plan technically making it revenue of Jio.

They claim depreciation on those routers via Jio Leasing, show a huge loss on the leasing business to save tax. Jio financial will be in a nett loss after this but a smartly timed deal before next years results will pump cash into Jio financial and keep it afloat. Viola Money from thin air and Tax savings

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