SWSOLARNSE9 April 2022

Sterling and Wilson Renewable Energy Limited has informed the Exchange about Investor Presentation

Sterling and Wilson Renewable Energy Limited

April 09, 2022

BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai – 400 001

National Stock Exchange of India Limited Exchange Plaza Bandra Kurla Complex Bandra (East), Mumbai – 400 051

Scrip Code: 542760

Symbol: SWSOLAR

Dear Sir/ Ma’am,

Sub.: Investor presentation on the Audited Consolidated and Standalone Financial results of Sterling and Wilson Renewable Energy Limited (“the Company”) for the quarter and financial year ended March 31, 2022

Ref.: Regulation 30 read with Part A of Schedule III of SEBI (Listing Obligations and

Disclosure Requirements), Regulations, 2015 (“Listing Regulations”)

Dear Sir/ Madam,

Pursuant to the Listing Regulations, please find enclosed herewith a copy of the Investor presentation on the Audited Consolidated and Standalone Financial results of the Company for the quarter and financial year ended March 31, 2022.

Request you to take the same on record.

Yours faithfully, For Sterling and Wilson Renewable Energy Limited

Jagannadha Rao Ch. V. Company Secretary and Compliance Officer

Encl: As above

Sterling and Wilson Renewable Energy Limited (Formerly known as Sterling and Wilson Solar Limited) Regd. Office: Universal Majestic, 9th Floor, P. L. Lokhande Marg, Chembur (W), Mumbai - 400043 Phone: (91-22) 25485300 | Fax: (91-22) 25485331 | CIN: L74999MH2017PLC292281 Email: info@sterlingwilson.com | Website: www.sterlingandwilsonre.com

STERLING AND WILSON SOLAR LIMITED STERLING AND WILSON RENEWABLE ENERGY LIMITED (Formerly Sterling and Wilson Solar Limited)

Noor Abu Dhabi - World’s Largest Single Location Solar Project

Analyst Presentation Q4 and FY22 Investor Presentation November 2019

Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Sterling and Wilson Renewable Energy Limited (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.

This presentation contains certain forward looking statements concerning the Company’s future business prospects and business profitability, which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and abroad, ability to attract and retain highly skilled professionals, time and cost over runs on contracts, our ability to manage our international operations, government policies and actions, regulations, interest and other fiscal costs generally prevailing in the economy. The Company does not undertake to make any announcement in case any of these forward looking statements become materially incorrect in future or update any forward looking statements made from time to time by or on behalf of the Company.

1

RNEL completes acquisition of 40% stake in SWREL

✓ Reliance New Energy Limited (RNEL), a wholly-owned subsidiary of Reliance Industries Ltd (Reliance) has completed acquisition of 40% stake

in SWREL via combination of Primary Investment, Secondary Purchase and Open Offer through a series of transactions, as follows:

Dec ‘21

Jan ‘22

Jan ‘22

Feb ‘22

Preferential Allotment

Acquisition – Tranche 1

Open Offer

Acquisition – Tranche 2

~2.93 cr shares at Rs. 375 per share aggregating to Rs 1100 crore through a preferential allotment - representing 15.46% of post preferential issue equity share capital

~1.84 cr shares from Shapoorji Pallonji and Co Pvt Ltd at Rs. 375 per share - representing 9.70% of equity share capital

Acquired ~0.85 cr shares at Rs. 375 per share - representing 4.47% of equity share capital

~1.97 cr shares from Shapoorji Pallonji and Co Pvt Ltd & Mr. Khurshed Daruvala, at Rs. 375 per share - representing 10.37% of equity share capital

✓ Post Tranche 2 completion, RNEL now holds 40.00% of the total paid-up equity share capital of SWREL, while SP group and KYD group hold

25.71% and 12.85% respectively

✓ Mr. Khurshed Daruvala will continue to be Chairman of the Board and lead the next phase of growth for SWREL

2

Solar Industry – Significant factors driving growth

Solar PV Installations – Utility scale (ex China) to grow by 15% CAGR by 2025

Tax incentives and favorable government policies globally for renewable sector will drive the sector growth. More concrete policy frameworks are opening the door for mega projects, hydrogen and storage investments

COP26 – Commitment to phase out coal power and investments announced in Renewables

Non-hydro renewables will account for 90% of new power generation capacity globally

The Levelized Cost of Energy (LCOE) for solar PV is lowest compared to traditional source of energy and other renewable sources

Oil &Gas companies have announced a significant strategic shift in their business plans towards renewables including Solar

Power demand is expected to grow 1.8 times over the next three decades (27 TWh to 48 TWh)

Solar will benefit renewable power for production of green hydrogen

in a big way due to the requirement of

3

SWREL is well positioned to address global market opportunity through its well crafted Strategy

Strengthen brand and reputation

07

01

Offering Value add to Customers through early engagement

Digitalization and Automation in Execution and Operations & Maintenance

06

02

Strategy

Diversify into project development in large markets like US, Europe and Australia to address large opportunities in these markets

Move from Cheapest to Nearest sourcing

Advantages

05

03

Aggressively pursue Energy storage and Operations and Maintenance business by leverage existing relationships with Customers

04

Strategic tie ups with suppliers for mega projects

✓ Reputed EPC players (competitive, bankable, experienced) are limited

✓ Our global reach and presence is unparalleled and we are well positioned to capitalize on same

4

Our Global presence (11.1 GW EPC Portfolio)

Projects and Offices

Offices

Maps not to scale. All data, information, and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness

5

Key Highlights for FY22

✓ Revenue for FY22 increased by 2.3% to Rs 5,199 crore

✓ Gross margins for FY22 continue to remain impacted significantly primarily on account of increase in modules prices, liquidated damages and

increase in overhead and subcontracting costs due to extension in project timelines because of COVID and module delivery delays

✓ Net debt free as at 31 Mar 2022 with net bank balances of Rs 73 crore

✓ Advance and performance bank guarantees encashed by four customers amounting to Rs 588 crore of which

▪ Final settlement agreement signed with customer for two projects. Encashed amount of Rs 176 crore has been refunded by the Customer in

Jan 2022 and Rs 144 crore towards another project expected by end of April 2022

▪ The Company is in discussion with the other two customers (projects virtually completed) and is confident of a mutually acceptable

settlement in the coming quarters

✓ No further impact on the results of the Company beyond 31 December 2021 on account of LDs and other matters in accordance with the

Indemnity agreement (Refer note 11 of FY22 results)

6

Unexecuted Order Value (UOV) Movement

INR Crore

Gross UOV as on 31st Mar 2022

-2,030

#

9,127

+325

+87

*

+719

[EPC Revenue]

-4,975

7,097

UOV as on 31 Mar 2021

Adjustments

Restated UOV as on 31 Mar 2021

Price variations approved

Forex adjustments

Orders inflow in FY22

Projects executed in FY22

UOV as on 31 Mar 2022

3,253

LATAM 2.7%

India 15.6%

MENA 28.5%

INR 3,253 crore

USA 14.9%

Australia 38.1%

# The Company believes that there are orders amounting to Rs 2,030 crore which will now be unviable for developers considering increased module and commodity costs and are subject to ongoing discussions with the Developers. The same have now been adjusted in the UOV given above.

*Order inflow 1.

Excludes an order amounting to Rs 1,500 crore relating to the Waste To Energy project in UK. Post the primary infusion in the company, our focus has shifted to scaling up the solar business to meet the huge demand which will be generated due to this strategic investment. The Board of Directors have taken a decision not to pursue this Contract at this point of time and focus our energies on our core business. The entire order book of Rs. 719 crore in FY22 is from the domestic market. Due to the unprecedent increase in inputs prices and sharp reduction in finalization of orders globally (explained on next slide), the Company has been cautious in picking orders in the International market. The opportunity pipeline for finalization during FY23 looks robust in the domestic and international market. We would expect our order booking to return to pre COVID levels in FY23

2.

7

Key factors impacting order finalisation and execution timelines

✓ Pandemic leading to

postponement of planned auction and extended financial closure and PPA deadlines

Delayed Decision Making

Price Volatility

✓ Significant price volatility cross components and commodities impacting order finalization though they have softened in Jan 2022

Shipping and Logistics Bottlenecks

Increasing competition

✓ Container shortages, backlogs, lack of labor at the ports, price spikes impacting delivery timelines and project execution

Vendor and Subcontractor Pricing

✓ Price commitments and lead times are not being adhered

✓ Aggressive bidding by EPC

players in certain geographies;

✓ Cautious approach by SWREL in taking risks

8

Key input prices continue to remain at elevated levels

Module price trends (price in USD per Wp)

Freight rates Ex China (per 40 feet container)

0.278

0.258

0.270

LATAM

Australia

18,400

Key Highlights

0.248

0.221

0.190

Sep ’20

Mar ’21 Jul ’21

Oct ’21

Jan ‘22 Mar ’22

LME Index (USD /MT)

Aluminum

Copper

9,005

9,433

9,776

9,775

10,235

6,719

1,745

2,192

2,491

2,954

3,003

3,537

53,790

45,000

15,000

14,000

11,500

10,000

8,000

13,500

9,300

2,000

7,500

4,500

1,800

Sep ’20

Mar ’21

Jul ’21

Oct ’21

Jan ’22

Mar ’22

There has been an unprecedented increase in costs of modules, commodities and freight since H2 of FY21

The prices which had slightly softened in Jan 22 have again started hardening

 We expect prices to remain elevated but industry players are geared up to award projects in FY23 after factoring the price increase

Indian Steel Price (Rs/ MT)

72,500

73,900

66,500

65,800

Sep ’20

Mar ’21

Jul ’21

Oct ’21

Jan ‘22 Mar ’22

Sep ’20

Mar ’21

Jul ’21

Oct ’21

Jan ‘22 Mar ’22

9

Consolidated Profit & Loss – FY22

INR Crore

Q4FY22

Q4FY21

FY2022

FY2021

Key Highlights

Revenue increased by 2.3% in FY22 to Rs 5,199 crore

 O&M constitutes 4.3% of revenue in FY22 and stood at Rs 222 crore

 Gross margins for FY22 continue to remain impacted significantly primarily on liquidated damages and increase in timelines

account of increase in modules prices, overhead and subcontracting costs due to extension in project because of COVID and module delivery delays

Recurring Overheads increased by 6% in FY22 primarily due to office set up in Spain and its associated cost to cater to European market. The company has in its manpower to take advantage of the decided to continue to invest tremendous growth opportunities in the domestic and international market

There will be no further impact on the results of the Company beyond 31 December 2021 on settlement of liquidated damages pertaining to certain past and existing projects (as on the date of signing the transaction documents with RNEL), old receivables, direct and indirect tax litigations as well as certain legal and regulatory matters in accordance with the Indemnity agreement (Refer note 11 of FY22 results)

Revenue from Operations

Gross Margin (post project MTM)

Gross Margin %

1,071

(59)

1,365

(273)

5,199

(503)

(5.5%)

(20.0%)

(9.7%)

5,081

328

6.5%

Other Income

Recurring Overheads

Recurring Overheads %

5

84

7.8%

20

84

6.2%

35

27

345

6.6%

324

6.4%

Non-recurring Overheads

4

49

MTM (gain)/ loss on cancellation of forward cover Forex

(13)

(27)

20

21

8

20

49

37

43

EBITDA

(102)

(406)

(862)

(363)

EBITDA Margin %

(9.4%)

(29.7%)

(16.6%)

(7.1%)

EBIT

EBIT Margin %

PBT

PBT Margin %

PAT

PAT Margin

(119)

(411)

(896)

(379)

(8.5%)

(30.1%)

(17.2%)

(7.4%)

(123)

(400)

(910)

(340)

(11.1%)

(29.3%)

(17.5%)

(6.7%)

(127) (12.0%)

(344) (28.6%)

(916) (17.7%)

(290) (5.7%)

Note: All margin % are based on Revenue from Operations

10

Consolidated Balance Sheet

INR Crore

Mar-22

Mar-21

Key Highlights

Sources of Funds Shareholders Funds Borrowings from Banks Total Application of Funds Fixed assets (including right to use assets) Core Working Capital Inter Company Deposits Bank balance (including fixed deposit) Other assets/ (liabilities) Deferred tax and income tax balance GST and VAT balances (net) Total

905 435 1,340

43 (302) - 508 620 143 330 1,340

658 468 1,126

47 (530) 885 296 (26) 155 299 1,126

Increase in shareholders’ fund is mainly on account of the preferential issue to RNEL amounting to Rs 1,100 crore. The same is partially offset against loss of the period.

Borrowings from Banks as on March 22 reduced on account of the repayment from the proceed against collection of ICD and preferential issue made to RNEL

Inter Company Deposits has been completely repaid

 Net debt position is as follows

Breakdown of Net Debt Term debt

Working capital related debt

Total Debt

Less: Cash and Bank balance

Mar-22 -

435

435

(508)

(73)

Mar-21 138

330

468

(296)

172

Breakdown of Core Working Capital

Mar-22

Mar-21

Net Debt

Current Assets Inventories

Receivables (net of LD provision) Receivable days Advances to suppliers

Current Liabilities

Trade payables Payable days Advances from Customers

Net Working Capital

1,524 4

1,413 99 107

1,826

1,402 91 424

(302)

1,652 3

1,431 103 218

2,182

1,857 136 325

(530)

Core working capital

 Negative working capital of Rs 302 crore as at Mar 22 compared to

negative working capital of Rs 530 crore as at Mar 21

 Trade receivables as at Mar 22 includes Rs 251 crore due for more than a

year. Further details on receivables provided in the subsequent slide

Other assets includes a) recoverable from customer towards bank guarantee encashment of Rs 413 crore, b) Recoverable from customer towards payment of LD’s Rs 116 crore and c) derivative liabilities of Rs 21 crore (as against derivative liability of Rs 97 crore as on Mar 21) relating to forward contracts

11

Analysis of receivables > 1 year as at Mar 2022

Mix of receivables > 1 year as at Sep 2021 – Rs 251 crore

Comments

Related party 8%

Others 19%

Rs 48 cr

Rs 123 cr

Rs 19 cr

Rs 61 cr

Argentina 49%

Matter under NCLT 24%

Key receivables outstanding for more than 1 year of Rs 251 crore as at Mar 2022 comprise

▪ Net Receivables is Rs 61 crore (after ECL provision of Rs 31 crore) - The

appeal is now filed with NCLAT, Chennai

initiated arbitration proceeding for

▪ Argentina receivables of Rs 123 crore – During the Q1FY22, the customer has LDs and unsubstantiated cost amounting to Rs 227 crore (including LD). The Company has also made a claim of Rs 94 crore towards prolongation cost, Interest on overdue payment etc. based on the contractual rights. Whilst the Company is confident of recovery, this item is also covered under the Promoter Indemnity Agreement

recovery of

▪ Related party receivables of Rs 19 crore is net of Rs 196 crore that the Company needs to pay back to the related party against advance received for Waste to Energy project

Receivables are net of LD provision of Rs 55 crore based on the management estimate

12

Consolidated Cashflow

INR Crore

(Loss) /Profit before tax

Adjustments for noncash / other items

Operating profit before working capital changes

Working Capital Adjustments

Cash flows generated from Operating Activities

Income tax (paid) / Forex translation

Net Cash flows generated from Operating Activities

Inter Company Loan repaid

Interest received

Fixed Deposit

Fixed Assets etc

Net Cash flows generated from Investing Activities

Proceed from issue of equity shares

(Repayment) External Borrowings (Net)

Interest paid

Others

Net Cash flows generated from Financing Activities

Net Cash increase

Net movement in currency translation

Cash and cash equivalent at the beginning of the period

Cash and cash equivalent at the end of the period

FY22

(910)

61

(849)

(835)

(1,684)

(6)

(1,690)

885

48

26

(10)

949

1,090

(33)

(75)

(4)

978

240

0

220

460

FY21

(340)

96

(244)

557

313

(112)

201

219

244

(38)

(16)

409

-

(756)

(93)

(5)

(853)

(243)

(0)

463

220

Key Highlights

Cash flow from Operations

Increase in working capital on account of BG encashment of Rs 412 crore, LD’s of Rs 306 crore (in discussion with customer for recovery) and payment to overdue vendors

Cash flow from Investing activities

Intercompany deposit fully recovered

Cash flow from Financing activities

Increase in cash flow from financing activity is mainly on account of the collection towards preferential issue of equity share amounting to Rs 1,100 crore.

Reduction in borrowing is on account of repayment of term debt and working capital loan

Cash and cash equivalents

Cash and cash equivalents represent Bank balances in various accounts across the world

Company is net debt free

13

Way Forward - Regain the position of World’s largest Solar EPC player

Industry Outlook ✓ Unprecedented commodity super cycle over last 2 years coupled with COVID led to Solar Industry suffering huge losses and IPP’s deferring projects

the industry with

✓ Significant consolidation observed in stronger players expected to take a larger share of the market in the future

✓ Solar industry well poised to grow in long term as IPPs have huge capacity plans additions

global

for

Target large EPC markets

Expand new businesses

✓ Reliance group’s

investment

in Company has led to strengthening of Company’s balance sheet and increased confidence to customers, suppliers, bankers and other stakeholders

✓ Focus to grab large share of EPC capacity additions in FY23 like US Europe (16 GW), (23 GW), Australia (3 GW) and India (16 GW)

✓ Pursue development activities

In to secure

International markets more EPC business

✓ Round-The-Clock

Energy Storage are the future

Projects with

Renewable Battery

✓ Increased

focus

countries globally towards Clean Hydrogen mission

of

✓ Natural

Hydrogen

mission to announced by Indian Govt transform India into a global hub for green hydrogen production

✓ Focus on large Solar PV + BESS Europe and

in US,

projects Australia

✓ The global tariffs have already the corrected upwards with revision in prices and a lot of projects are expected to get finalized in FY23 including in H1

✓ Leverage client

to gain meaningful market share in these new businesses

relationships

Grow O&M Portfolio

✓ O&M market

size to grow as

more solar capacity are done

✓ Increased focus on third party O&M in International markets through organic and inorganic route

✓ Provide

enhanced

value

to O&M drone strong analytics underground

through like

customers differentiators thermography, and cable fault finder etc.

predictions,

✓ In-house learning and training to upgrade the technical skills of the team

14

THANK YOU

For further information, please contact:

Company :

Investor Relations Advisors :

Sterling and Wilson Renewable Energy Limited

Strategic Growth Advisors Private Limited

CIN: L74999MH2017PLC292281

CIN: U74140MH2010PTC204285

Mr Vishal Jain Head – Investor Relations

Mr Jigar Kavaiya / Mr. Parin Narichania

+91 9920602034 / +91 9930025733

Email: ir@sterlingwilson.com

Email: jigar.kavaiya@sgapl.net / parin.n@sgapl.net

www.sterlingandwilsonre.com

www.sgapl.net

15

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