Quant Tax Plan: Generating Alpha through Active Portfolio Management

Dec 15, 2022 / Reading Time: Approx. 10 min

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As the financial year 2022-23 draws to a close, it is better to have your tax saving plan in place if you have not already done so.

Equity-Linked Saving Scheme (ELSS), also known as Tax Saving Mutual Fund, is one of the most worthy avenues for tax-saving and wealth creation. These funds have the flexibility to invest across market capitalisation and sectors. Accordingly, most ELSS hold a diversified portfolio and are usually market cap and sector agnostic. ELSS may follow the growth style or value style of investing or a combination of both.

[Read: 3 Best ELSS to Invest in 2023 - Top Performing Tax Saving Mutual Funds in India]

Quant Tax Plan is an actively managed tax saving mutual fund that has gained traction by registering stellar performance in the last couple of years to reward investors with extraordinary risk-adjusted returns.

Graph 1: Growth of Rs 10,000 if invested in Quant Tax Plan 5 years ago

Quant Tax Plan, erstwhile Escorts Tax Plan, was launched in March 2000 by Escorts Mutual Fund. The AMC was later acquired by the Quant Group in 2018, and the scheme was renamed as Quant Tax Plan. Notably, Quant Tax Plan witnessed significant underperformance between 2017-2019. Nonetheless, the fund registered a turnaround phase in recent years and handsomely rewarded its investors. Quant Tax Plan follows an active investment approach whereby it constantly hunts for attractive opportunities, which has helped it to generate remarkable alpha in recent years and handsomely rewarded its investors. Consequently, its AUM has grown from just Rs 23 crore as of November 2020 to Rs 2,327 crore as of November 2022. The fund’s small corpus gives it the advantage of easy liquidation and the ability to quickly shift allocation in line with dynamic market conditions. In the last five years, Quant Tax Plan has registered growth at a CAGR of 24.9%, compared to a growth of 13.1% in its benchmark Nifty 500 – TRI. An investment of Rs 10,000 in Quant Tax Plan five years back would have now tripled to Rs 30,427.

Graph 1
Past performance is not an indicator of future returns
Data as on December 13, 2022
(Source: ACE MF)
 

Table: Quant Tax Plan's performance vis-á-vis category peers

Scheme Name Corpus (Cr.) 1 Year 2 Year 3 Year 5 Year 7 Year Std Dev Sharpe
Quant Tax Plan 2,327 15.03 42.47 42.91 24.91 24.89 26.37 0.37
Parag Parikh Tax Saver Fund 901 8.74 24.36 25.68 -- -- 18.78 0.31
IDFC Tax Advt(ELSS) Fund 4,091 9.31 29.41 25.68 14.36 17.43 25.76 0.25
Bank of India Tax Advantage Fund 696 3.74 23.41 25.16 15.18 17.95 21.26 0.27
Canara Rob Equity Tax Saver Fund 4,583 4.38 21.88 22.76 17.11 16.66 21.32 0.25
PGIM India ELSS Tax Saver Fund 454 10.22 24.96 22.02 14.63 15.84 22.48 0.22
Mirae Asset Tax Saver Fund 14,255 3.96 21.36 21.19 16.22 -- 23.19 0.22
Union Long Term Equity Fund 594 5.45 22.26 20.96 14.18 13.77 21.80 0.22
SBI Long Term Equity Fund 12,092 10.34 23.19 20.84 12.10 13.37 22.61 0.21
Mahindra Manulife ELSS Kar Bachat Yojana 534 8.10 25.43 20.79 12.19 -- 22.07 0.22
NIFTY 500 - TRI 6.88 20.62 18.86 13.10 15.15 23.18 0.19
Returns are point to point and in %, calculated using the Direct Plan-Growth option. Those depicted over 1-Yr are compounded annualised.
Data as on December 13, 2022
(Source: ACE MF)
*Please note, this table only represents the best-performing funds based solely on past returns and is NOT a recommendation. Mutual Fund investments are subject to market risks. Read all scheme-related documents carefully. Past performance is not an indicator of future returns. The percentage returns shown are only for indicative purposes.
 

Quant Tax Plan has recorded extraordinary performance in the last couple of years. In the last 2-year and 3-year period, Quant Tax Plan has generated a respective lead of 21.9% and 24.1% CAGR over the benchmark Nifty 500 - TRI, which is unmatched by any of the schemes in the ELSS category. With the recent superior performance, Quant Tax Plan tops the returns chart by a wide margin across time frames.

Following an active investment strategy, the volatility registered by the fund is higher than the benchmark and most of its peers. Nonetheless, the remarkable returns generated by the fund have helped it score high on risk-reward parameters. The Sharpe ratio of the fund, as denoted by its risk-adjusted returns, is currently the highest in the ELSS category.

Investment strategy of Quant Tax Plan

Categorised under ELSS, Quant Tax Plan has the mandate to invest at least 80% of its assets in equity and equity-related instruments across market segments. Accordingly, it aims to hold a well-diversified portfolio that is market cap and sector agnostic, and remains fully invested in equities.

Quant Tax Plan: Generating Alpha through Active Portfolio Management
Image source: www.freepik.com - photo created by jcomp
 

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Quant Tax Plan selects stocks by analysing them on its proprietary VLRT framework, viz. Valuations, Liquidity, Risk, and Timing. Here are the key features of the framework:

Valuation Analytics: Knowing the difference between price and value

Liquidity Analytics: Understanding the flow of money across asset classes

Risk Appetite Analytics: Perceiving what drives market participants to certain actions and reactions

Time: Being aware of the cycles that govern how the other three dimensions interact

This framework enables the scheme to understand the various investment trends, thereby allowing it to select high-growth potential stocks. Quant Tax Plan follows an aggressive investment approach wherein it constantly looks for opportunities to generate high alpha. In other words, the fund holds many of its stocks with a short-term view, and as a result, the fund has recorded a high portfolio turnover of around 150-250% in the last one year.

Graph 2: Top portfolio holdings in Quant Tax Plan

Graph 2 Graph 2
Holding in (%) as of November 30, 2022
(Source: ACE MF)
 

Quant Tax Plan usually holds 45-50 stocks in its portfolio. As of November 30, 2022, Quant Tax Plan held 50 stocks in the portfolio consisting mainly of large-cap stocks. It also held significant exposure of around 30-40% in mid-cap and small-cap stocks. The top 10 stocks accounted for 57.8% of its assets and included names like Ambuja Cements, ITC, SBI, Adani Ports and SEZ, and Reliance Industries. Unlike its peers, Quant Tax Plan has avoided adding several popular index heavyweights in its top holdings, which makes its portfolio stand out.

In the last one year, Quant Tax Plan benefitted the most from its holdings in ITC, SBI, and Adani Ports and SEZ. It also gained from VRL Logistics, IRB Infrastructure Developers, Linde India, and Stylam Industries, while it booked profit in Grasim Industries, Ashok Leyland, Dr Reddy's Laboratories, L&T, Coal India, Container Corporation of India, ICICI Bank, and Adani Enterprises, among others.

In terms of sectors, Quant Tax Plan has higher exposure to Banking & Finance and Consumption that collectively form 39.4% of its assets. It also holds significant exposure to Transportation, Cement, and Petroleum with allocation in the range of 7-10%, along with diversification to Media, Power, Infotech, Hotels, Pharma, Chemicals, Telecom, and Metals, among others.

 

Suitability

Quant Tax Plan has recorded stellar performance in recent years, while its returns in the past have been satisfactory. The fund stood strong during the 2020 market crash, wherein it outpaced the benchmark and many of its peers. Moreover, the fund topped the category returns in the ensuing bull phase, thereby generating significant alpha for its investors. Quant Tax Plan is quick in its approach to shift allocation between market caps and sectors depending on the market conditions.

Though the volatility registered by Quant Tax Plan is on the higher side, it has generated a higher premium for the level of risk taken. The active investment strategy of identifying multi-bagger stocks has resulted in superior returns for investors in Quant Tax Plan.

The aggressive investment strategy along with significant exposure to stocks in the lower market cap makes Quant Tax Plan suitable only for investors with a very high risk appetite and an investment horizon of at least 5 years.

 

Warm Regards,
Divya Grover
Research Analyst

 

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Note:  This write up is for information purpose and does not constitute any kind of investment advice or a recommendation to Buy / Hold / Sell a fund. Returns mentioned herein are in no way a guarantee or promise of future returns. As an investor, you need to pick the right fund to meet your financial goals. If you are not sure about your risk appetite, do consult your investment consultant/advisor. Mutual Fund Investments are subject to market risks, read all scheme related documents carefully.

 

DISCLOSURE AS PER SECURITIES AND EXCHANGE BOARD OF INDIA (RESEARCH ANALYSTS) REGULATIONS, 2014

About the Company including business activity

Quantum Information Services Private Limited (QIS) was incorporated on December 19, 1989.

QIS was promoted by Mr Ajit Dayal with an objective of providing value-based information/views on news related to equity markets, the economy in general, sector analysis, budget review and various personal products and investments options available to the Public. It was the first company to start equity research on an institutional level.

'PersonalFN' is a service brand of QIS and was started in the year 1999. In 1999, the Company registered the Domain name www.personalfn.com for providing information on mutual funds and personal financial planning, financial markets in general, etc. and services related to financial planning and research in various financial instruments including mutual funds, insurance and fixed income products to customers. It offers asset allocation and researched investment recommendations through its financial planning services.

Quantum Information Services Private Limited (QIS) is registered as Investment Adviser under SEBI (Investment Adviser) Regulations, 2013 and having Registration No.: INA000000680. In terms of the second proviso to Regulation 3 (1) of SEBI (Research Analysts) Regulations, 2014 the Company is not required to obtain Certificate of registration from SEBI.

Disciplinary history

There are no outstanding litigations against the Company, its subsidiaries and its Directors.

Terms and condition on which its offer research report

For the terms and condition for research report click here.

Details of associates

  1. Money Simplified Services Private Limited;

  2. PersonalFN Insurance Services India Private Limited;

  3. Equitymaster Agora Research Private Limited;

  4. Common Sense Living Private Limited;

  5. Quantum Advisors Private Limited;

  6. Quantum Asset Management Company Private Limited;

  7. HelpYourNGO.com India Private Limited;

  8. HelpYourNGO Foundation;

  9. Natural Streets for Performing Arts Foundation;

  10. Primary Real Estate Advisors Private Limited;

  11. HYNGO India Private Limited;

  12. Suresh Lulla;

  13. I V Subramaniam.

  14. Murali Ananthan Krishnan.

Disclosure with regard to ownership and material conflicts of interest
  1. ‘subject company’ is a scheme on which a buy/sell/hold view or target price is given/changed in this Research Report;

  2. Neither QIS, it's Associates, Research Analyst or his/her relative have any financial interest in the subject Company;

  3. Neither QIS, it's Associates, Research Analyst or his/her relative have actual/beneficial ownership of one per cent or more securities of the subject Company, at the end of the month immediately preceding the date of publication of the research report;

  4. Neither QIS, it's Associates, Research Analyst or his/her relative has any other material conflict of interest at the time of publication of the research report except that QIS (PersonalFN) is, as per SEBI (Mutual Funds) Regulations 1996, an associate / group Company of Quantum Asset Management Company Private Limited and Trustees and Sponsor of Quantum Mutual Fund (QMF) and to that extent there may be conflict of interest while recommending any schemes of QMF. However, any such recommendation or reference made is based on the standard evaluation and selection process, which applies uniformly for all Mutual Fund Schemes. The payment of commission (upfront / annualized & trail), if any, for any Schemes by QMF to QIS (PersonalFN) is also at arm's length and as per prevailing market practices.

Disclosure with regard to receipt of Compensation
 
  1. Neither QIS nor it's Associates have received any compensation from the subject Company in the past twelve months;

  2. Neither QIS nor it's Associates have managed or co-managed public offering of securities for the subject Company;

  3. Neither QIS nor it's Associates have received any compensation for investment banking or merchant banking or brokerage services from the subject Company;

  4. Neither QIS nor it's Associates have received any compensation for products or services other than investment banking or merchant banking or brokerage services from the subject company in the past twelve months.

  5. Neither QIS nor it's Associates have received any compensation or other benefits from the subject Company or third party in connection with the research report

General disclosure
  1. The Research Analyst has not served as an officer, director or employee of the subject Company.

  2. QIS or the Research Analyst has not been engaged in market making activity for the subject Company.

Click here to read PersonalFN's Mutual Fund Rating Methodology

Subject Company means Mutual Fund Schemes

Quantum Information Services Private Limited CIN: U65990MH1989PTC054667 Regd. & Corp. Office: 103, Regent Chambers, 1st Floor, Nariman Point, Mumbai - 400 021

Email:info@personalfn.com Website: www.personalfn.com Tel.: 022 61361200 Fax.: 022 61361222 SEBI-registered Investment Adviser. Registration No. INA000000680, SEBI (Investment Advisers) Regulation, 2013

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