TIPSMUSICNSE31 May 2022

TIPS Industries Limited has informed the Exchange about Investor Presentation

Tips Music Limited

May 37,2022

To,

Listing Department

BSE Limited P.J Towers, Dalal Street, Fort, Mumbai - 400 001

tips nI

To, Listing Department National Stock Exchange of lndia Limited Exchange Plaza,Sth Floor, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (E), Mumbai - 400 050

Scrip Code:532375

Symbol: TIPSINDLTD

Subiect: Submiss ion of Presentation of Analvsts/lnvestors Meetins

This is further to our letter on the lnvestor/ Analyst call schedr,led on May 31, 2O?Z al5:3O p.m. (lST) and pursuant to Regulation 30 of SEBI (Listlng Obligations and Disclosure Requirements) Regulations 2015, we enclose herewith a copy of lnvestor Presentation with respect to Audited Financial Results of the Company for the quarter and year ended March 31, 2022.

The same shall be uploaded on our website www.tiDs.in

We request you to kindly take the above information on record

Thanking you,

For Tips lndustries Limited

wBiial R. Fatel

Company Secretary

Encl: a/a

TIPS INDUSTRIES LID.

601, Durga Chambers,6th Ftoor, Linking Road, Khar (West), Mumbai - 400 052' Te'l. : 022-6643 1188 Email : info@tips.in Website : www tips'in CIN : L92 12OMH1996PLC099359

Tips Industries Limited

Investor Presentation Q4 & FY22

Safe Harbor

This presentation has been prepared by and is the sole responsibility of Tips Industries Limited (the “Company”). By accessing this presentation, you are agreeing to be bound by

the trailing restrictions.

This presentation does not constitute or form part of any offer or invitation or inducement to sell or issue, or any solicitation of any offer or recommendation to purchase or

subscribe for, any securities of the Company, nor shall it or any part of it or the fact of its distribution form the basis of, or be relied on in connection with, any contract or

commitment thereof. In particular, this presentation is not intended to be a prospectus or offer document under the applicable laws of any jurisdiction, including India. No

representation or warranty, express 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 in this presentation. Such information and opinions are in all events not current after the date of this presentation. There is no obligation to update, modify or

amend this communication or to otherwise notify the recipient if the information, opinion, projection, forecast or estimate set forth herein, changes or subsequently becomes

inaccurate.

Certain statements contained in this presentation that are not statements of historical fact constitute “forward-looking statements.” You can generally identify forward-looking

statements by terminology such as “aim”, “anticipate”, “believe”, “continue”, “could”, “estimate”, “expect”, “intend”, “may”, “objective”, “goal”, “plan”, “potential”, “project”, “pursue”,

“shall”, “should”, “will”, “would”, or other words or phrases of similar import. These forward-looking statements involve known and unknown risks, uncertainties, assumptions and

other factors that may cause the Company’s actual results, performance or achievements to be materially different from any future results, performance or achievements expressed

or implied by such forward-looking statements or other projections. Important factors that could cause actual results, performance or achievements to differ materially include,

among others: (a) our ability to successfully implement our strategy, (b) our growth and expansion plans, (c) changes in regulatory norms applicable to the Company, (d)

technological changes, (e) investment income, (f) cash flow projections, and (g) other risks.

This presentation is for general information purposes only, without regard to any specific objectives, financial situations or informational needs of any particular person. The

Company may alter, modify or otherwise change in any manner the content of this presentation, without obligation to notify any person of such change or changes.

2

Quarterly Highlights

Total 276 new Songs Released in FY22

Total 73 new songs released in Q4FY22

65 Non-Film songs released in Q4FY22

8 Film songs released under Tips Originals

❖ Released 276 new songs during FY22

❖ Released 73 new songs during Q4FY22

❖ Our recreated song “Sabki Baaratein Ayi” has

crossed over 90 million YouTube views.

❖ Shareholders of Tips Industries shall be entitled to receive of 1 (one) equity share of Rs.10/- each fully paid up of Tips Films for every 3 (three) equity shares of Rs.10/- each fully paid up held in Tips Industries, as per the Scheme of Arrangement and demerger.

❖ The record date for the demerger is 21st May, 2022, for the purpose of determining the shareholders of the Company to whom the fully paid-up Equity Shares of Tips Films will be issued and allotted as per the scheme.

3

TIPS Music Financials

Segmental Performance – Music (Quarterly)

Revenue (Rs. in Crs)

EBITDA (Rs. in Crs)

EBITDA Margins (%)

Y - o - Y

+24%

34.1

27.6

+7%

19.1

20.3

-900 bps

69%

60%

Q4 FY21

Q4 FY22

Q4 FY21

Q4 FY22

Q4 FY21

Q4 FY22

Revenue (Rs. in Crs)

EBITDA (Rs. in Crs)

EBITDA Margins (%)

-23%

44.2

34.1

Q - o - QQ - o -

Q

-27%

27.7

20.3

-300 bps

63.0%

60.0%

Q3 FY22

Q4 FY22

Q3 FY22

Q4 FY22

Q3 FY22

Q4 FY22

5

Segmental Performance – Music (Yearly)

Total Revenue (Rs. in Crs)

EBITDA (Rs. in Crs)

EBITDA Margins (%)

+50%

135.6

+56%

86.2

+300 bps

64.0%

61.0%

90.5

55.2

FY21

FY22

FY21

FY22

FY21

FY22

6

Q4 FY22 Profit & Loss Statement

Particulars (Rs. in Crs)

Q4 FY22*

Q4 FY21

Revenue From Operations

Other Income

Total Income

Employee Benefits Expenses

Other Expenses

EBITDA

EBITDA %

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Tax

PAT

PAT %

EPS

34.1

1.4

35.5

1.6

12.2

20.3

60%

0.3

20.1

0.1

21.4

5.4

15.9

45%

12.3

27.6

2.9

30.5

2.2

6.4

19.1

69%

0.2

18.9

0.0

21.7

3.5

18.3

60%

14.4

Y-o-Y

23%

16%

7%

6%

-2%

-13%

Q3 FY22

Q-o-Q

-23%

FY22*

135.6

3.2

44.2

0.7

44.9

1.6

14.9

27.7

63%

0.2

27.6

0.0

28.2

6.7

21.5

48%

16.6

-21%

138.8

-27%

-27%

-24%

-26%

6.3

43.1

86.2

64%

0.7

85.5

0.1

88.6

24.1

64.6

47%

49.8

Y-o-Y

50%

45%

56%

57%

50%

49%

FY21

90.5

4.9

95.4

8.1

27.3

55.2

61%

0.8

54.4

0.0

59.2

15.8

43.5

46%

32.7

*Q4 & FY22 Standalone music

7

Balance Sheet

Equity & Liabilities (₹ in Cr)

Mar’22

Mar’21

Assets (₹ in Cr)z

Mar’22

Mar’21

Equity Share Capital

Other Equity

Total Equity

Financial liabilities

1. Borrowing

2. Lease Liabilities

Employee benefit obligations

Deferred tax liability

Other Non-Current Liabilities

Total Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Lease liabilities

(iii) Trade Payables

(iv) Other Financial Liabilities

(v) Other Current Liabilities

Current Tax Liabilities

Employee benefit obligation

Total Current Liabilities

Total Equity & Liabilities

13.0

89.4

13.0

88.3

102.4

101.3

0.0

3.6

0.1

0.0

29.7

33.4

0.0

0.3

4.2

0.2

1.1

5.2

0.0

0.0

0.0

0.3

2.4

36.0

38.6

0.0

0.0

6.3

0.3

1.8

1.9

0.0

Property, plant and equipment

Investment Properties

Other Financial Assets

Other Non Current Assets

Total Non-Current Assets

Financial Assets

(i) Investments

(ii) Trade Receivable

(iii) Cash and Cash Equivalents

(iv) Bank balances other than (iii) above

(v) Loans

(vi) Other current financial Assets

Deferred tax assets

Other Current Assets

Current tax assets

11.0

10.3

Total Current Assets

146.8

150.1

Total Assets

6.3

0.2

0.2

10.8

17.5

3.4

17.9

22.1

39.9

0.2

8.7

0.4

32.5

4.2

2.0

12.5

0.3

4.4

19.3

18.0

15.1

31.1

2.4

0.2

5.1

0.0

56.0

2.9

129.2

130.8

146.8

150.1

8

Cash Flow Statement

Cash Flow Statement (Rs. Crs.)

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating Items

Operating Profit before Working Capital Changes

Changes in Working Capital

Cash Generated from Operations

Less: Direct Taxes paid

Net Cash from Operating Activities

Cash Flow from Investing Activities

Cash Flow from Financing Activities

Net increase/ (decrease) in Cash & Cash equivalent

Add : Cash and cash equivalents at the beginning of the year

Less : Transferred pursuant to scheme of merger

Cash and cash equivalents at the end of the year

Mar-22

Mar-21

88.6

-1.4

87.2

-36.0

51.2

21.9

29.3

-27.1

-2.8

-0.6

31.1

-8.4

22.1

59.2

-0.5

58.7

-2.6

56.1

12.9

43.3

-13.5

-24.6

5.1

26.0

0.0

31.1

9

Music Business Overview

Music Business Overview

Collection of over 29,000 songs across all genres and major languages

Established in 1988, Tips Industries is one of the large corporate houses in the field of music and films

Consistent success in creating and acquiring high quality music I.P.R.

Since 1990, Tips has been amongst players with the highest number of gold and platinum discs to their credit

Catalogue is licensed to

• OTT platforms

• Content Aggregators

• TV Channels

• Telecom Companies

• Radio Stations,

• Advertisers

Hindi

Punjabi

Gujarati

Bhojpuri & many others…

Presence across platforms

Extensive Devotional, Pop, Remixes

catalogue

of

Film, Non-Film,

• Event Management Companies

• Hotels, Restaurants, and Others

11

Corporate Philosophy

Our Vision To maintain and grow a MUST HAVE HITS catalogue

Our Mission To create, acquire and deliver quality music to a wide range of audiences

Our Purpose Deliver Entertainment

Our Core Values

•Honesty •Commitment •Teamwork •Passion •Positive attitude

12

Generating multiple revenue streams

Large and diversified music library Our catalogue comprises film, non-film, pop, remixes devotional songs and bhajans, created by some of the leading artistes and musicians of this country.

Rich content can be leveraged to generate multiple revenue streams via following

Sync Deals

Rich & Evergreen Catalogue Digitized catalogue comprises over 29,000 songs in multiple Indian languages and genres with new additions every year

29,000+ Songs

Digitally available

Catalogue is available on all the leading online music stores, applications, and web platforms including YouTube, Resso, Amazon Prime, JioSaavn and Facebook

Over 64.56 Mn

YouTube channel subscribers/followers

Broadcast Partners

13

Two Pronged Content Acquisition Strategy

Our endeavour to add right content for larger target audience

Content Cost

Produce

Strategy

To introduce promising singers (TIPS) is in our DNA

• We have a strong A&R team which engages with artistes across genres and languages which allows us to present upcoming talent to our listeners.

• Our team has a deep understanding of music which allows us to create and build a repertoire of “Must Have Hits”

Purchase

Strategy

• We also engage with other producers to buy music rights to complement our repertoire

• Our understanding of music and its creative process provides us deep insights on costs and returns and therefore we remain cost always conscious while acquiring music rights

100% of Content cost is charged off to profit & loss account in the year of release, thus no Capitalization & no write-offs in the future. Company follows this policy since inception

Content acquisition cost is only funded Content acquisition cost is only funded Content acquisition cost is only funded Content acquisition cost is only funded through through internal accruals through internal accruals through internal accruals internal accruals

Strong A&R team to acquire content across languages & genres. 5 Artist signed exclusively

14

Growing listenership & Increasing Content Addition

New Songs Added

Evergreen & Rich content of over 29,000 songs across genres, languages & decades giving us high visibility of music revenue

276 New releases in FY22

100

+28%

276

215

Existing Content + Continuous Additions : Increasing Music Revenue

FY20

FY21

FY22

Youtube Views (in. Bn)

Youtube Views (in. Bn)

+46%

38.5

59.6

+56%

9.2

9.8

11.8

12.8

7.6

7.7

19.3

26.6

+39%

15.3

15.1

16.4

FY19

FY20

FY21

FY22

Q4FY20

Q1FY21

Q2FY21 Q3FY21

Q4FY21

Q1FY22 Q2 FY22

Q3 FY22

Q4FY22

15

Annexure

Music is the most valuable content

Ranking on repeated monetization

Yearly performance

Music is now an internet business

Music

Films

Web Series

TV Serials

News

Streaming

Streaming continued to grow strongly in 2021, up by 24.3% to US$16.9 billion. Paid streaming revenues rose by 21.9% and accounted for 47.3% of the global market (US$12.3 billion).

Synchronisation

Use of recorded music in advertising, film, games and TV climbed by 22.0% (US$549.1 from million) synchronization accounted for 2.1% of the global market.

Revenues

2021.

in

4.3%

19.2%

47.3%

CY2021

9.4%

2.1%

17.7%

Ad-supported streams

Physical

Synchronisation

Dow nload & Other digital

Performance rights

that

Content monetized times commands economic value

can be multiple naturally greater

*Source: IFPI GMR (2022)

Downloads

Music ranks at the top of the content pyramid on when repeated monetization

ranked

Revenues from permanent downloads fell by 15.3% to US$839.3 million and represented just 3.2% of the global market in 2021. Other digital formats experienced growth (+6.8 %) but represent only 1.1% of global revenues

streaming

Total comprised 65% of total revenues in 2021, an increase of 24.3% vs 2020, for the Global Music Industry

17

Digital Advertising – Key Driver of Indian Music Industry

Indian Digital Ad Industry

INR Crs

• The Indian digital advertising industry stood at Rs 21,353 crore by the end of 2021, up from Rs 15,782 crore in the previous year. It has grown at a rate of 35.3%

35,809

+29%

27,759

21,353

15,782

13,683

10,859

8,202

6,228

• This sustained growth can be attributed to the technological science & analytics,

advancements, introduction of policies & regulations, among others.

improvements

in data

• The highest proportion of spends on digital media is claimed by social media (29%, Rs 6,218 crore), closely followed by online Video (28%, Rs 5,907 crore). Paid search claims 23% (Rs 5,039 crore), while display banners claim 16% (Rs 3,420 crore).

• Social media is expected to grow with a CAGR of 29.79% to have a

spend share of 29% by 2023.

• On an average, Indians spend 2-3 hours on Social Media, which is at

par with the global average.

• 73% of the audience belonging to the age group of 45 years to 54

years use YouTube to watch online content.

2016

2017

2018

2019

2020

2021

2022f

2023f

Source: Dentsu Aegis Network Report 2022

18

Growing Digital Ad spend

Advertising spends on different media (Rs. Crore)

Advertising spends across various media (%) - Forecast

The current pie of digital ad spends constitutes 30% of the advertising spends in 2021, and moving forward in 2022 and 2023, the percentage is expected to increase to 34% and 38% respectively.

Source: Dentsu Aegis Network Report 2022

19

Global Music Subscription Update

On Demand Audio streaming in the US was up ~17% y-o-y. 76 Mn Music services subscribers v/s 74 Mn subscribers of Netflix

Netherlands

Proportion of Streaming doubled in last 8 years & ~60% have premium subscriptions

Paid streaming contributes~75% of revenue for Music Labels

Slightly under 1/3rd of population of France is Slightly under 1/3rd of population is using Streaming using Streaming services & off that more than services & of that more than ~62% of people are using ~62% of people using paid streaming services paid streamingservices

Music revenue grew by ~50% in 2019 and streaming grew by ~76% for 2020, this was partially aided by high profile launch of Spotify

Number of paid subscribers doubled in 2 years to 60 Mn; Second highest globally but still under 5% penetration of country’s total population.

Russia

China

Listenership on audio streaming services grew by 40% Y-o-Y in first half of 2020

India

20

USA

Brazil

France

Source: MusicAlly

Few Industry Reports

dentsu – Digital Advertising in India

IFPI – Global Music Report

Click Here

Click Here

FICCI – EY Media & Entertainment

Report 2022

Click Here

Ericsson Mobility Report

Click Here

21

Thank You

Company Details:

Tips Industries Limited

CIN: L92120MH1996PLC099359

Email id: investorrelations@tips.in

Investor Relations Advisors:

Orientcapital (a division of Link Intime India Pvt Ltd)

Mr. Faraz Ahmed : +91 9619705150 faraz.ahmed@linkintime.co.in

Mr. Rajesh Agrawal : +91 9967491495 rajesh.agrawal@linkintime.co.in

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