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INVESTMENT CASE STUDY

A Special Situation Equity Position in CG Power and Industrial Solutions Ltd

An entry into a distressed industrial asset during its 2020 governance crisis, ahead of the Murugappa Group takeover.

At-a-Glance

CG Power and Industrial Solutions LimitedCompany
Heavy Electrical Equipment, Industrial Systems & Power SystemsSector
Preferential Allotment via Swiss Challenge Bid (SEBI Regulation 164A)Resolution Route
Tube Investments of India Limited (Murugappa Group)Strategic Acquirer
November 26, 2020Plan Completion Date
Resolution Implemented, Subsidiary of Tube InvestmentsStatus

The Opportunity

What our investors gained here was timing precision on a resolution, not exposure to one still being negotiated. This investment entered CG Power at the exact point its turnaround became legally binding, through India's first transaction under SEBI's newly introduced Regulation 164A framework for stressed listed companies. Entry came alongside Tube Investments of India (Murugappa Group), which deployed approximately ₹700 crore for a controlling stake as part of the same process that settled lender liabilities. In practical terms, our investors' capital entered a business whose debt resolution and change of control were already sealed.

The business behind that resolution had weight of its own. Through 2019, CG Power came under investigation by the Serious Fraud Investigation Office and SEBI after financial irregularities were uncovered under its former promoter group, triggering a severe working capital crunch. By mid-2020, it was working with a lender consortium led by SBI to restructure roughly ₹4,000 crore of debt, all while the business itself, a nearly century-old manufacturer of transformers, switchgear, and circuit breakers, kept operating throughout. That combination, an intact, functioning industrial franchise paired with a legally binding resolution, is what our investors' capital entered.

Rationale

The default approach to a fraud-tainted, distressed listed company is either liquidation or a conventional, lender-driven restructuring that can leave governance and operations unresolved for years. This resolution took a different route: a competitive Swiss Challenge bid under a purpose-built SEBI framework, bringing in a single strategic industrial operator to take control, settle lender debt, and reset governance in one coordinated transaction rather than a protracted multi-creditor process. Structuring it this way gave the company a capitalized, credible promoter from day one, rather than leaving it to work through insolvency proceedings with no clear operating partner in place.

~₹4,000 Cr

Lender debt addressed as part of the resolution

~₹700 Cr

Initial capital deployed by Tube Investments to acquire its controlling stake

₹0.26 Cr

CG Power's long-term debt as of FY25, down from a heavily leveraged pre-resolution balance sheet

₹7,600 Cr

Planned 5-year investment in CG Power's semiconductor assembly and test joint venture with Renesas and Stars Microelectronics

Mechanics

Structured as Optionally Convertible Debentures — a hybrid instrument giving the fund:

Fixed coupon / debt-like downside protection

Fixed coupon / debt-like downside protection during the holding period

Conversion option

The option (not obligation) to convert into equity if project value appreciation made that more attractive than a debt-only return

Priority in capital stack

Priority in the capital stack relative to the developer's own equity, reducing exposure to project-level execution risk

Risk Factors: Managing the Downside

Developer concentration:All three parcels sat with a single developer group (QVC Realty). Managed through cross-collateralization — the INR 200 Cr was deployed as one tranche against all three parcels, so no single site's underperformance could impair the full position.
Title and encumbrance risk:Returns depended on clear, lien-free title across all three parcels. Managed upfront through diligence, by selecting entitled, part-developed land rather than raw acquisition where title risk hadn't already been cleared.

Track Record

The investment has been fully exited, returning INR 354 Cr against INR 200 Cr invested — a 1.77x multiple at a 19% IRR over the holding period. The debt-first structure delivered the intended downside protection while the eventual exit captured the appreciation thesis playing out across both corridors.

This case study is shared for informational and illustrative purposes only. It describes a specific past transaction or structure and does not constitute investment advice, a recommendation, an offer, or a solicitation to invest in any security, scheme, or product. Cambridge Wealth (Baker Street Fintech Pvt. Ltd.) is a SEBI-registered Mutual Fund Distributor (ARN 172841) and does not provide investment advisory services; nothing in this document should be construed as personalized advice or a substitute for independent professional advice suited to your specific financial situation. This placement, where referenced, was made via Taksh India Enterprising Fund. Details of the underlying structure, terms, risks, and eligibility criteria are governed solely by that vehicle's private placement memorandum, offer document, or scheme information document, which should be read in full before making any investment decision. Figures, dates, and outcomes described are historical and specific to this transaction. Past performance, whether of this transaction, this asset class, or any comparable strategy, is not indicative of, and does not guarantee, future results. Any market or industry data cited is drawn from third-party or publicly available sources believed to be reliable but not independently verified by Cambridge Wealth, and is subject to change. No representation is made that any investor will or is likely to achieve outcomes similar to those described. Investments of the type described carry risk, including but not limited to market, credit, liquidity, currency, and regulatory risk, and may result in partial or total loss of capital. This document does not account for the objectives, financial situation, or needs of any specific investor. Prospective investors should independently assess suitability and consult their own legal, tax, and financial advisors before proceeding.

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