VRLLOGNSE2 February 2022

VRL Logistics Limited has informed the Exchange about Investor Presentation

VRL Logistics Limited

Regd. & Admn. Office : Bengaluru Road Varur HUBBAILI - 581 2O7 Karnataka State Phone : 63661 19394 Fax : 0836 2237614 e-mail : varurho@vrllogistics.com

To,

BSE timited Phlroze Jeejeebhoy Towers Dalal Street Mumbai- 4{Xt fl)l Scrip Code: 539118

Dear Sir/ Madam,

ational Stock Exchange of tndia umlted

Exchange Plaza, Plot No.C/I, G-Block, Bandra - Kurla Complex, Bandra (E), Mumbai - tt00 U;l Scrlp Code: VRttOG

Sub: Submlsslon of Earnings Presentation

With respect to above captioned subject and in accordance with the extant provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and other applicable laws for time being in force, we enclose herewith the Earnings Presentation which would also be hosted on the website of our Company.

We request you to kindly take note of the same

Thanking you,

Yours faithfir

For VRL LOG

UMITED

lsG

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*

ANIRUDDHA PHADNAVIS COMPANY SECRETARY & COMPLIANCE O

L L

ER

Datez O2.0,2.20i22 Place Hubballl

Corporate Office: Giriraj Annexe Circuit House Road HUBBALLI - 580 029 Karnataka Phone: 0835 2237511 Fax : 0836 2256612 e-mail : headoffice@vrllogistics.com Customer Care : HUBBALLI (D 0836 - 2307800 e-m.il : customercare@vrlloglstics.com Website ! www.vrllogistlcs.com CIN : L602lOKA 1983PLC005247 GSTIN (KAR): 29AABCV3609ClZJ

VRL Financial Results - Q3 2021-22

Earnings Presentation

February 02, 2022

1

• Certain statements contained in this document may be statements of future expectations/forward looking statements that are based on management„s current view and assumptions and involve known and unknown risks and uncertainties that could cause actual results/performance or events to differ materially from those expressed or implied therein.

•The information contained in this presentation has not been independently verified and no representation or warranty expressed or implied is made as to and no reliance should be placed on the fairness accuracy completeness or correctness of the information or opinions contained herein.

•This presentation may contain certain forward looking statements within the meaning of applicable securities law and regulations. These statements include descriptions regarding the intent belief or current expectations of the Company or its directors and officers with respect to the results of operations and financial condition of the Company. Such forward-looking statements is not guarantee of future performance and involve risks and uncertainties and actual results may differ from those in such forward-looking statements as a result of various factors and assumptions which the Company presently believes to be reasonable in light of its operating experience of recent years. Many factors could cause the actual results, performance or achievement of the Company to be materially different from any future results performance or achievement and significant factors that could make a difference to the Company‟s operations include domestic and international economic conditions, changes in government regulations, tax regime and other statutes.

• None of VRL Logistics Ltd or any of its affiliates advisors or representatives shall have any liability whatsoever (in negligence or otherwise) for any loss howsoever arising from any use of this document or its content or otherwise arising in connection with this document.

• This document does not constitute an offer or invitation to purchase or subscribe for any shares and neither it nor any part of it shall form the basis of or be relied upon in connection with any contract or commitment whatsoever.

2

A public listed company on NSE & BSE Exchange with a Market capitalization of INR 37.83 billion(as on 31st December, 2021)

Pre dominantly parcel delivery service provider (~90% of total Revenue for FY21) with pan–India last mile connectivity

Operating through a fleet of 4706 owned Goods transport vehicles complemented by third party hired vehicles on need basis

Integrated hub-and-spoke operating model which enables proper aggregation of parcels across multiple industries and locations

from a diversified customer base

Diverse customer base of Corporate, SMEs and traders with focus on B2B services

Extensive pan India network with presence across 23 states & 4 union territories in 929 locations ensuring last mile delivery, even in remote locations

State - of - the - art vehicle maintenance facilities with performance enhancing technological innovations

Own fuel stations at key locations and tie up with IOCL

Dedicated In-house software with own servers and real time data for analysis and MIS

Passenger transportation through 288 owned buses of various makes

3

India – 73% Goods transported by road

 Long Term Sustainability

Key Differentiators

 VRL

 Only “Owned Asset” organised player in LTL business in India

 Operating model

 Integrated hub-and-spoke operating model ensuring

efficient consignment distribution

 VRL owns 4706 GT vehicles

 Distribution Network

 Vehicles Specially Designed by

OEM`s / in-house

Efficient operations with largest fleet and minimal outsourcing of transportation

 Robust pan India network across 23 states, 4 union

territories, having 929 branches, including 46 massive transhipment hub facilities. Diverse presence helps in greater stability during regional disturbances

 Ensures Higher Payload and better services

 Owned Vehicle operations and maintenance

 Entry Barrier

4

Key Differentiators

 More than 52% vehicles Fully Depreciated

 More than 90% vehicles Debt Free

 Financial performance & position

 EBITDA Margins

 Cash Profits/Cash EPS

 Minimal Outsourcing of transport

 Bulk procurement policy

 Addition of Electric vehicles

Lower Costs

No Associated finance costs

Track record of growth and robust financial position

@19.6% (Q3FY22) – Highest in the industry

High cash profit margins & Cash EPS

No Additional Margin to be Paid to Outside Vehicle Service Provider

Economies of scale leading to better negotiations

Moving toward new age vehicles, 19 EV added in 9m FY22

5

 Most efficient collection mechanism

Annual bad debt less than Rs.5 lakh on ~Rs.2,000 Cr. Revenue.

• • Hardly any collectible more than 90 days. • Robust cash management service (CMS) setup with negligible CMS charges.

 Procurement of diesel directly from Refineries by establishing own fuel pumps in key locations to optimize the fuel

cost which is major portion of our operating costs.

 Wide range of Customers

• Not dependent on any single customer or any single product. Regional disturbances have a minimal effect

 Own workshop, Own fittings, Own Body Building, Own Design , Own Vehicles

Lowest cost Operator, Higher Payloads, Enhanced service quality, Lower maintenance costs

 Double digit business volume growth.

 Much lower Debt Level – INR 102 Crs.

Least cash burnout for servicing and repayment

 Consistent margin growth in core GT segment, driven by freight volume and better realisaton

 PROACTIVELY preparing for Scrapping policy

VRL has 1159 vehicles > 15 years, as of December 31, 2021 with a total capacity of 11344 tons, whereas VRL added 11194 tons capacity from 2019 onwards.

6

Hub-and-Spoke model to aggregate small parcels and maximize capacity utilization of its vehicles

Percentagewise New Branches added in 9M-2021-22

North 25%

East 15%

Focus on increasing presence in the North and Eastern Zones leads to 40% new branches addition in the North & Eastern Zones in 9MFY2021-22

South 38%

West 22%

Market Leader in LTL segment

Operations : 23 States, 4 Union Territories.

736 Branches

147 Agencies

46 Strategically placed Hubs

Efficient operations with largest fleet and a robust pan India network in 929 locations

7

Own Vehicle Numbers

Upto 2.5 tons (a)

2.5 tons to 7.5 tons

7.5 tons and above

Car Carrier (1)

Available Capacity (tons)

Tanker (2)

Cranes (3)

Total Vehicles Owned

BUSES

TOTAL FLEET

150

257

312

311

361

960

1009

981

942

938

2765

102

52954

3004

102

64776

3428

3289

3372

0

0

0

70012

68107

69270

17

13

20

20

22

13

13

13

13

13

4007

396

4403

4398

4754

4575

4706

381

337

291

288

4779

5091

4866

4994

As of

31-Mar-18

31-Mar-19

31-Mar-20

31-Mar-21

31-Dec 21

Note: (a) – this category consists of electric vehicles. (1) Used for transportation of automobiles, converted to HGV‟s from 2020. (2) Used for transportation of liquid (3) Cranes are predominantly used for internal operations.

Capacity Breakup as on Dec 31, 2021

25798

15168

14741

1171

610

892

6109

5851

530

1445

658

524

12

432

<5 tons

5 - 10 tons

10 - 15 tons

15 - 20 tons

20 - 25 tons

25 - 30 tons

>30 tons

1.69%

8.82%

8.45%

37.24%

21.90%

21.28%

0.62%

8

No of Vehicles

Capacity (tons)

% of total capacity

Goods transportation fleet

Significance of own vehicles

4706 owned vehicles as on

December 31, 2021

4252 (90%) debt free vehicles

Wide range of vehicles with carrying capacity from 1 ton to 36 tons

2426 (52%) of vehicles

are fully depreciated

and operating in

optimal condition

Bus Operations fleet

288 owned vehicles as on December 31, 2021

288 (100%) vehicles are debt free

 Enables us to significantly control

operational costs

 Higher payload per vehicle for LTL

consignments

 Enables us to cover a large number of

routes and reduce dependence on third

party hired vehicles

 Enables better control and time bound

delivery, thereby enhancing service

quality

 Bus Operations: Owned vehicles enable

us to provide safe and on time travel

experience

Total of 4994 owned vehicles provides greater advantage in terms of pricing and service

9

1) The above Statement of Unaudited Financial Results ("Financial Results") for the quarter and nine months ended 31 December 2021 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 2 February 2022, and have been subjected to a limited review by the Statutory Auditors of the Company. These Financial Results are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended.

2) These Financial Results are prepared in accordance with the Indian Accounting Standard 34 'Interim Financial Reporting' (Ind AS) 34, as prescribed under Section 133 of the Companies Act, 2013, ("the Act") read with the relevant Rules issued thereunder and other accounting principles generally accepted in India.

3) The Segment Information for the quarter and nine months ended 31 December 2021 form an integral part of the

Financial Results.

4) The Board of Directors has declared an interim dividend of Rs.8 per equity share (face value of Rs. 10/- each).

5) Previous period figures have been regrouped / restated wherever considered necessary to conform to the current

period classification.

10

Consolidated (INR in Lakhs)

TOTAL INCOME

EBITDA

EBITDA Margins(%)

EBIT

EBIT Margins(%)

PBT

PBT Margins(%)

PAT (excludes comprehensive income)

PAT Margins(%)

Q3 FY22 (Unaudited)

Q2 FY22 (Unaudited)

Q3 FY21 (Unaudited)

9M FY22 (Unaudited)

9M FY21 (Unaudited)

FY21 (Audited)

68329.76

63813.76

56855.46

173871.62

117276.60

177578.73

13394.56

11506.06

10392.47

28857.19

16184.22

26035.04

19.60%

18.03%

18.28%

16.60%

13.80%

14.66%

8951.14

7549.49

6285.65

16688.91

4009.17

10056.03

13.10%

11.83%

11.06%

9.60%

3.42%

5.66%

7773.58

6568.45

5453.47

13580.20

1242.91

6374.07

11.38%

10.29%

9.59%

7.81%

1.06%

3.59%

6048.80

4947.80

3973.77

10392.42

790.35

4506.79

8.85%

7.75%

6.99%

5.98%

0.67%

2.54%

11

Revenue

EBITDA

54204

55964

52692

50026

68330

Q3FY2021-22 records the highest ever revenue @ 683 crores, up by 20.18% YOY, and 7.08% QoQ

60302

63814

56855

44181

41728

9119

7626

8206

16240

8947

10392

13395

11506

9851

3957

INR in Lakhs

5907

-3155

Q1FY20 Q2FY20 Q3FY20 Q4FY20 Q1FY21 Q2FY21 Q3FY21 Q4FY21 Q1FY22 Q2FY22 Q3FY22

Q3FY2021-22 EBITDA @ 134 crores and Margins @ 19.6%, amongst the best in the industry

9MFY2021-22 EBITDA @ 289 crores and Margins @ 16.6%, amongst the best in the industry

12

Goods Transport

INR in lakhs

Q3 FY2021-22

Q2 FY2021-22

Q3 FY2020-21

9M FY2021-22

9M FY2020-21

FY2020-21

Revenue

EBITDA (After IndAS)

EBITDA Margin

59611.71

56881.55

50100.82

154975.85

105696.82

159275.00

12797.87

10978.64

10314.71

28082.77

16285.86

26643.13

21.47%

19.30%

20.59%

18.12%

15.41%

16.73%

Note: Quarter and 9M results are unaudited, FY2020-21 – audited, , All amount in lakhs

 Increase in volume and better realisations leads to higher EBITDA margins Geographical Expansion

Business shift from unorganised to organised fleet operators due to GST & E-way Bill reforms

Operational Efficiencies

Increase in sector wise revenue contribution

Q3FY2021-22 records the highest ever revenue @ 596 crores , up by 18.98% YOY, and 4.8% QoQ

Q3FY2021-22 EBITDA @ 128 crores and Margins @21.47%, amongst the best in the industry

9MFY2021-22 EBITDA @ 281 crores and Margins @ 18.12%, amongst the best in the industry

60000 55000 50000 45000 40000 35000 30000 25000 20000 15000 10000 5000 0 (5000) Revenue

42339

43202

45264

41664

40771

6854

6435

6633

5441

14824

Revenue EBITDA

-2471

59612

12798

56882

10979

50101

53577

10315

10357

8442

38483

4306

Q1FY20

Q2FY20

Q3FY20

Q4FY20

Q1FY21

Q2FY21

Q3FY21

Q4FY21

Q1FY22

Q2FY22

Q3FY22

INR in Lakhs

14000

12000

10000

8000

6000

4000

2000

0

-2000

-4000 EBITDA

13

Bus operations

INR in lakhs

Revenue

EBITDA (After IndAS)

EBITDA Margin

Q3 FY2021-22

Q2 FY2021-22

Q3 FY2020-21

9M FY2021-22

9M FY2020-21

FY2020-21

7483.40

5026.65

5211.53

14266.88

7419.13

13033.56

 Bus operations turn EBITDA positive

 Increase in number of passengers travelled

1107.73

32.67

472.87

757.16

(188.75)

(575.48)

Higher Realisations

14.80%

0.65%

9.07%

5.31%

(2.54%)

(4.42%)

Operational Efficiency

Note: Quarter and 9M results are unaudited, FY2020-21 – audited, All amount in lakhs

12000

10000

8000

6000

4000

2000

0

Revenue

10396

2096

9466

7451

1734

7058

503

Revenue

EBITDA

5212

5614

5027

696

(89)

473

(573)

529

1678

1757

33

(443)

(383)

7483

1108

Q1FY20

Q2FY20

Q3FY20

Q4FY20

Q1FY21

Q2FY21

Q3FY21

Q4FY21

Q1FY22

Q2FY22

Q3FY22

INR in Lakhs

2,500

2,000

1,500

1,000

500

-

(500)

(1,000)

EBITDA

14

(INR in lakhs)

Sale of Power

Particulars

Revenue

EBITDA - After Ind As 116

Quarter ended

Nine Months ended

Year ended

31.12.2021 (Unaudited)

30.09.2021 (Unaudited)

31.12.2020 (Unaudited)

31.12.2021 (Unaudited)

31.12.2020 (Unaudited

31.03.2021 (Audited)

210.07

41.33

857.92

690.17

313.26

147.86

1622.26

1548.3

1757.44

1120.16

1108.07

1159.03

EBITDA Margin(%)

19.67%

80.45%

47.20%

EBIT- After Ind AS 116

(230.38)

419.25

(115.29)

EBIT Margin(%)

(109.67%)

48.87%

(36.80%)

69.05%

307.99

18.99%

71.57%

305.83

19.75%

65.95%

80.83

4.60%

(INR in lakhs)

Transport of Passengers by Air

Particulars

Revenue

Quarter ended

Nine Months ended

Year ended

31.12.2021 (Unaudited)

30.09.2021 (Unaudited)

31.12.2020 (Unaudited)

31.12.2021 (Unaudited)

31.12.2020 (Unaudited

31.03.2021 (Audited)

162.96

371.28

403.56

884.57

888.36

1182.37

EBITDA - After Ind As 116

(159.86)

97.61

(260.74)

(103.25)

(265.42)

(270.68)

EBITDA Margin(%)

EBIT- After Ind AS 116

EBIT Margin(%)

(98.10%)

26.29%

(64.61%)

(11.67%)

(29.88%)

(22.89%)

(203.26)

42.95

(317.70)

(255.81)

(411.95)

(453.20)

(124.73%)

11.57%

(78.72%)

(28.92%)

(46.37%)

(38.33%)

15

 Addition of 29 new branches in Q3FY22 and overall 60 new branches in 9MFY22. Planning to expand network by opening new branches in untapped market.

Number of GT Vehicles increased from 4575 in FY2020-21 to 4706 vehicles in 9MFY2021-22. Total of 246 GT Vehicles were added in 9MFY2021-22.(Q1FY22- 54 vehicles, Q2FY22- 138 vehicles, Q3FY22- 54 vehicles- Total 246 GT vehicles). Number of Vehicles Sold/scrapped – 115 GT Vehicles. Net vehicle addition is 131 GT vehicles.

 Focus on expanding network of own fuel stations and fuel storage capacity at key locations thereby reducing the impact of rising fuel costs and improve profitability margin.

 Procurement of Bio-fuel @ 8.01% of total quantity in 9MFY22, decreased by 24.78% as compared to 32.79% in 9MFY21. (Q1FY22- 13.49% of total quantity, Q2FY22– 10.55% of total quantity, 1.95% in Q3 FY22)

 19 electric vehicles added during 9MFY22.

 Bus Operations turns EBITDA positive on the back of increased occupancy and realisations.

Enabled All India Permit for Buses from 01.4.2021

The ICRA Debt rating is reaffirmed as A+(stable)

 Net debt increased from Rs 10144.31 lakhs as on Mar 31, 2021 to Rs 10154.57 lakhs as on December 31, 2021

 Interim Dividend of Rs 8 per equity share

16

Cash Profit (Lakhs)

10,469.78

8,984.26

8,748.13

8050.66

7693.77

2842

Q1FY2020-21

Q2FY2020-21

Q3FY2020-21

Q4FY2020-21

Q1FY2021-22

Q2FY2021-22

Q3FY2021-22

(4,192.99)

Interim Dividend of Rs 8 per equity share – Payout of 80% on Face value of Rs 10 for 9MFY2021-22

Cash profit calculation : PAT+DTL+Depreciation

17

Net Debt to Equity

Gearing Ratio

6278

12880

17706

10144

10155

0.1

0.2

0.3

0.2

0.2

24.32%

9.57%

16.62%

22.30%

14.52%

FY18

FY19

FY20

FY21

Q3FY22

FY17

FY18

FY19

FY20

FY21

Net debt/Equity(x)

Net debt position (Lakhs)

Note : Debt for the above purpose includes non-current borrowings, current borrowings and current maturities of non current borrowings and Interest accrued but not due on borrowings.

Return metrics

Leverage metrics

Return (Profit for the year+Finance costs) on Average capital employed Return(Profit for the year) on average equity

21.7

23.2

9.5

8.4

7.1

0.8

0.3

0.5

0.6

0.4

FY 17

FY 18

FY 19

FY 20

FY 21

Net debt/Ebitda(x)

Ebitda/finance cost(x)

13%

13%

16%

15%

14%

15%

16%

14%

11%

7%

FY 17

FY 18

FY 19

FY 20

FY 21

18

1.23%

3.49%

9.03%

16.66%

Promoters Mutual Funds Foreign Portfolio Investors General Public Others

69.59%

19

For further discussions/queries please contact :

Sunil Nalavadi Chief Financial Officer +91 93425 59298

cfo@vrllogistics.com

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