ROLEXRINGSNSE4 February 2022

Rolex Rings Limited has informed the Exchange about Investor Presentation

Rolex Rings Limited

Rolex Rings Limited Update on earnings for Q3FY22

Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Rolex Rings Ltd (the “Company”), have been prepared solely for information purposes and

do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding

commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This

Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or

implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all

inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded.

Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-

looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult

to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the

industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological

implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The

Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company

assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this

Presentation are not adopted by the Company and the Company is not responsible for such third party statements and projections

.

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Q3 FY22 financials and business developments

Financial Performance - Quarterly

Total Income (₹ mn)

EBITDA and margins

PBT/ PAT (₹ mn)

4 9 5 2

,

7 2 4 2

,

3,000.0

2,500.0

2,000.0

1,500.0

1,000.0

500.0

-

8 9 7 1

,

EBITDA (INR mn)

EBITDA Margin %

22.4%

21.7%

18.6%

334

581

527

700.00

600.00

500.00

400.00

300.00

200.00

100.00

-

PBT (INR Mn)

PAT (INR Mn)

456

439

327

298

228

216

500.00

450.00

400.00

350.00

300.00

250.00

200.00

150.00

100.00

50.00

-

Q3FY21

Q2FY22

Q3FY22

Q3FY21

Q2FY22

Q3FY22

Q3FY21

Q2FY22

Q3FY22

Revenues from Operations (excluding scrap) for Q3 FY22

40%

39%

Bearing Rings

Auto Components

60%

Exports

Domestic

61%

o Continued momentum in business with indicative despatches of >INR 1,000mn in January for the 1st time in the history of the Company;

o We are witnessing strong demand pull across domestic as well as

export markets;

o Onboarded new clients with a revenue potential of >INR 1,000mn pa. in FY24; this includes order from a US based bearing rings company, European plant of an existing global bearing rings customer and a Europe based auto-component company;

o We have completed installation and are in the process of getting final regulatory consents for 4.2MW of ground mounted solar; and are planning to commission additional 12MW in ground mounted solar by June 2022

.

4

Revenue mix by indicative end-user industries

Revenues from operations (excluding scrap sales and other operating income)

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

FY19*

45.0%

27.4%

26.3%

0.2%

1.2%

FY20*

36.8%

30.6%

32.3%

0.2%

0.3%

FY21*

38.2%

29.6%

26.8%

4.1%

1.3%

9M FY22

40.6%

27.4%

24.6%

6.8%

PV

Industrial

CV & HCV

2W

BEV & Hybrid

0.6%

Rolex continues to maintain growth momentum with focus on margins and strengthening balance sheet

Total Revenues from Operations (₹ mn)

EBITDA and margins

PBT/ PAT (₹ mn)

Inside India

Outside India

10,000.00

9,000.00

8,000.00

7,000.00

6,000.00

5,000.00

4,000.00

3,000.00

2,000.00

1,000.00

-

5,089

4,769

3,585

3,459

3,877

3,074

3,955

3,075

2,704

3,412

FY18*

FY19*

FY20*

FY21*

9M FY22

Operating Cash Flows & Capex (₹ mn)

2,500.00

2,000.00

1,500.00

1,000.00

500.00

-

8 5 3 1

,

CFO (INR Mn)

Capex (INR Mn)

8 3 9 1

,

8 3 8 1

,

1 6 3

7 6 3

2 9 5

1 6 1

7 8 3

4 8 1

6 4 3

2,500.00

2,000.00

1,500.00

1,000.00

500.00

-

6,000.00

5,000.00

4,000.00

3,000.00

2,000.00

1,000.00

-

EBITDA (INR mn) 22.8%

EBITDA Margin % 23.0%

21.3%

0 8 0 2

,

3 8 6 1

,

19.4%

18.1%

8 0 3 1

,

3 2 1 1

,

3 8 6 1

,

PBT (INR Mn)

PAT (INR Mn)

6 0 4 1

,

1 4 9

9 2 7

0 7 8

2 5 7

0 9 5

1 2 7

9 2 5

1 4 3 1

,

8 2 9

1,600.00

1,400.00

1,200.00

1,000.00

800.00

600.00

400.00

200.00

-

FY18*

FY19*

FY20*

FY21*

9M FY22

FY18*

FY19*

FY20*

FY21*

9M FY22

Net Debt(₹ mn) and Net Debt: Equity

RoE/ RoCE (₹ mn)

Net Debt (INR mn)

Net Debt: Equity

3.23

4 4 0 5

,

1.79

0 5 8 3

,

0.95

0.69

0.43

7 7 5 2

,

9 4 4 2

,

5 6 0 2

,

47%

RoE (%)

RoCE (%)

38%

28%

27%

36%

27%

24%

24%

20%

21%

50.00%

45.00%

40.00%

35.00%

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%

FY18*

FY19*

FY20*

FY21*

H1 FY22

FY18*

FY19*

FY20*

FY21*

H1 FY22

FY18*

FY19*

FY20*

FY21*

H1 FY22

Note : Return on Net Worth = Profit After Tax / Total Equity ;ROCE = EBIT/(Total Assets – Current Liabilities + Current Maturities of long-term debt); * indicates that numbers are based on Restated Financials .

6

Statement of Profit and Loss

Particulars (₹ mn)

Income

Revenue from operations

Other income

Total income (I)

Expenses Cost of raw materials and components consumed

Decrease/ (increase) in inventories of finished goods and work-in progress

Employee benefits expense

Finance costs

Depreciation and amortization expense

Other expenses

Total expenses (II)

Profit before tax (III) = (I - II)

Tax expense

Current tax expenses

Deferred tax charge / (Credit)

Total tax expense (IV)

Profit for the period (V) = (III - IV)

.

Q3FY22

Q3FY21

2,421

6

2,427

1,294

(198)

146

22

66

659

1,988

439

150

(9)

141

298

2,585

9

2,594

1,325

(124)

155

61

64

658

2,138

456

152

(22)

129

327

Q-o-Q %

-6%

-4%

-9%

Q2FY22

1,832

(34)

1,798

974

(96)

127

53

65

458

1,582

216

35

(46)

(11)

228

Y-o-Y %

35%

103%

31%

7

Balance Sheet - Snapshot

Particulars (₹ mn)

Assets

Non-current assets

Property, plant, and equipment

Capital work in progress

Right-of-use assets

Intangible assets

Financial assets

a) Loans

b) Other financial assets

Income tax assets (net)

Other non-current assets

Current assets

Inventories

Financial assets

a) Loans

b) Trade receivables

c) Cash and cash equivalents

d) Bank balances other than Cash and cash equivalents

e) Other financial assets

Other current assets

H1FY22

FY21

FY20

FY19

3,755

221

0

9

-

79

20

219

3,714

3,730

3,808

12

1

9

-

140

20

288

-

1

12

25

34

20

111

10

1

14

33

125

20

131

2,217

1,711

1,306

1,602

1

1,859

31

156

194

165

1

1,708

46

58

68

195

31

1,277

12

152

60

92

1

1,815

1

45

102

113

Particulars (₹ mn) Equity and liabilities Equity Equity share capital Other equity Total equity Liabilities Non-current liabilities Financial liabilities a) Borrowings b) Lease liabilities Income tax liabilities (net) Deferred tax liabilities (net) Provisions

Current liabilities Financial Liabilities a) Borrowings b) Lease liabilities c) Trade payables d) Other financial liabilities Other liabilities Provisions Income tax liabilities (net)

H1FY22

FY21

FY20

FY19

272 4,482 4,755

240 3,328 3,567

240 2,441 2,681

240 1,914 2,153

246 1 179 439 29

2,007 0 1,156 55 12 8 41

323 1 179 324 31

1,836 0 1,176 434 15 7 75

442 1 179 569 31

1,939 0 738 261 8 7 3

913 1 171 506 23

2,343 0 913 671 13 7 107

Total liabilities

4,171

4,402

4,181

5,669

Total assets

8,926

7,969

6,862

7,823

Total equity and liabilities

8,926

7,969

6,862

7,823

.

8

Contact Us

For further information, please contact:

+91 281 6699 577/ 677

info@rolexrings.com

Mr. Hiren Doshi – Chief Financial Officer

.

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