SONACOMSNSE28 July 2022

Sona Blw Precision Forgings Limited has informed the Exchange about Investor Presentation

Sona BLW Precision Forgings Limited

Q1 FY23 Earnings Presentation

28 July 2022

Disclaimer

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Sona BLW Precision Forgings 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 contains certain forward looking statements concerning the Company’s future business prospects and business profitability. Such forward- looking statements are not guarantees of future performance and are subject to a number of risks and uncertainties that are difficult to predict. These risks and uncertainties include, but are not limited to, the Company’s ability to manage growth, the fluctuations in earnings, 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, the Company’s ability to manage its 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.

© Sona BLW Precision Forgings Limited (Sona Comstar). Reproduction and distribution of this Presentation without the permission of Sona Comstar is prohibited.

2

Our Management Team

Mr. Kiran Manohar Deshmukh Group CTO

Mr. V. Vikram Verma CEO, Driveline Business

Mr. Sat Mohan Gupta CEO, Motor Business

Mr. Rohit Nanda Group CFO

Mr. Vivek Vikram Singh MD & Group CEO

Mr. Amit Mishra Head, Investor Relations

3

Q1 FY23 Financial Performance Highlights

5,892 mn | 18%

1,425 mn | 3%

758 mn | 5%

Revenue | YoY Growth

EBITDA | YoY Growth

PAT | YoY Growth1

24.2% EBITDA Margin

12.9% PAT Margin

1,627 mn | 68%

EV Revenue | YoY Growth

29% Q1 FY23 Revenue Share

from EV

Notes: 1.

Calculated after excluding exceptional income of Q1 FY22

4

We continue to grow despite the persistent challenges faced by the automotive sector in the last two years

5,393

5,007

5,857

+18%

4,941

5,500

5,892

3,648

4,681

23.62

21.47

21.46

21.70

1,355

16.14

18.63

20.71

19.86

-17%

Q1

Q2

Q3

Q4

Q1

Q2

Q3

Q4

FY21

FY22

Sona Comstar Revenue (Rs. mn)

Global Light Vehicle Sales Volume (mn)

Data source for global light vehicle sales: Nomura

18.02

Q1

FY23

5

Update on our Strategic Priorities

Net formed differential gears coming out of our forging press

Update on our Strategic Priorities

Electrification

Global Market Significance

Diversification

Technology

7

Sizeable and Increasing Presence in EVs

29%

1,627 mn

68%

Q1 FY23 Revenue Share

Q1 FY23 BEV segment

Q1 FY23 BEV revenue

from BEV

revenue

YoY growth

30 (9+21)1

EV Programs1 awarded across

19 customers as at the end of

Q4 FY22

+6

36 (10+26)1

EV Programs1 awarded across

23 customers as at the end of

Q1 FY23

Notes: 1.

Include only BEV and PHEV programs currently in serial production as well as in the orderbook; numbers in brackets to be read as  (# of programs in serial production + # of programs in orderbook)

8

3 significant EV program wins in Q1 to drive diversified EV growth

Traction Motors for Electric 2-Wheelers

Final Drive Differential Assembly for Electric Cars & SUVs

1 program from Indian OEM of Electric and ICE 2 Wheelers

2 programs from European OEM of PVs and EVs

₹ 9,128 mn

addition in our orderbook

FY23

SOP Year

₹ 16,071 mn

addition in our orderbook

FY26

SOP Year

9

36 EV programs across 231 different customers

No. of programs customers

3, 4, 5

19 10

-

3

4

4

4

3

3

-

7

3

6

3

5

-

-

North America 4 Customers 3 9

6

9

Europe2 5 Customers 1 5

6 2

+1

7

+3

Asia 4 Customers 2 2 3 1

4

Programs in serial production

Programs in orderbook

Programs for geartrain components

Programs for traction motors, IMCM and PHEV starters

Programs for e-Axle

16

+3

India 13 Customers 4 6

12 7

+3

3

+x denotes the change during Q1 FY23

Notes: 1. 2.

2 customers are present in more than one geography Europe geography includes the UK

3. 4. 5.

1 customer is common across PV geartrain and CV/OHV geartrain 1 customer is common across PV geartrain and PV motors 1 customer is common across PV geartrain and E3W e-Axles

10

Our Strategic Priorities

Electrification

Global Market Significance

Diversification

Technology

11

With new wins of Rs. 28 billion our net order book1 grows to Rs. 205 billion (9.6x FY22 revenue)

186 bn

Orderbook at the end of Q4 FY22

9 bn

Orders consumed from matured and ramp-up programs during Q1 FY23

28 bn

Orders added for programs won in Q1 FY23

205 bn

Orderbook at the end of Q1 FY23

EV Rs. 137 Billion (66.7%)

Non-EV Rs. 68 Billion (33.3%)

# of Programs

# of Customers

55.9% 14 8

PV

10.1% 8 7

0.8% 4 4

16.3% 30 13

10.6% 19 8

6.4% 45 16

2W &3W

CV &OHV

PV

CV

OHV

Notes: 1.

Net order book means the aggregate revenue from awarded programs which are either yet to start production or are yet to fully ramp up, in the next 10 years, after adjusting for the negative impact of all programs that are expected to reach end of life or be phased out. We have also applied a discount to accommodate any unforeseen delays or changes in program launches that may happen in the future.

12

Our Strategic Priorities

Electrification

Global Market Significance

Diversification

Technology

13

Diversified Revenue Mix – By Powertrain

Battery EV increasing as a % of our revenue continues to be our dominant and secular theme

Our pure ICE dependence continues to reduce steadily going from 25% in FY21 to 17% in Q1 FY23

FY20

FY21

FY22

Q1 FY23

2%

29%

42%

27%

14%

27%

34%

25%

25%

26%

31%

18%

29%

17%

37%

17%

Battery EV

Micro-hybrid / Hybrid

Powersource Neutral

ICE Dependent

14

Diversified Revenue Mix

By Geography

1%

18%

By Product

1% 1%

3%

33%

17%

27%

22%

FY22

FY22

26%

8%

1%

Q1 FY23

13%

32%

25%

4% 2%

3%

26%

27%

46%

17%

Q1 FY23

30%

17%

By Vehicle segment

FY22

68%

16%

15%

1.5%

PV

Q1 FY23

CV

OHV

E2W/E3W

67%

14%

15%

4%

15

Our Strategic Priorities

Electrification

Global Market Significance

Diversification

Technology

16

Technology Roadmap

Autonomous /Connected

Electric

GaN Inverter

Liquid Cooled Inverter

High Voltage Inverter

DC-DC Converter

High Voltage Traction Motors

Integrated P4 e-Axle

Motors for Bots and Industrial Automation

Predictive Active Suspension Integrated Motor Controller Module

Low Voltage Inverter

Magnet-free Motors, EMSM and SRM designs

Mid-mount Drive Motor (PMSM)

Hub Wheel Motor (BLDC)

Axial Flux Motors

Belt-driven Starter Generator (BSG)

Rigid e-Axle

Reduction Drive Unit

Independent suspension e-Axle

Epicyclic Set

Active Biased Differential

Diff Gears

Starter Motors

Diff Assembly

Spool Gear

Net Spiral/ Hypoid Gears

Future Products

Current Products

Legacy Products

Note: The product images shown are for illustration purposes only and may not be an exact representation of the products

17

Q1 FY23 Financial Update

Our final drive gears

Q1 FY23 Financials

1 Revenue (Rs. mn)

BEV

YoY: 18%

5,892

1,387

YoY: 3%

1,425

5,007

967

1,627

27.7%

24.2%

EBITDA (Rs. mn)

EBITDA Margin (%)

PAT (Rs. mn)

PAT Margin (%)

YoY: -8%

822

YoY: 5%

758

723

16.4%

14.4%

12.9%

Q1 FY22

Q1 FY23

Q1 FY22

Q1 FY23

Q1 FY22 Q1 FY22 (adj) Q1 FY23

2

o BEV Revenue higher by 68% and constitutes

29% of total revenue

o Non-BEV Revenue grew by 6% despite decline of 14% in light vehicle sales in our top-3 markets (North America, India, and Europe)

Notes: 1. 2.

Revenue includes net gain from foreign exchange As shown on page no. 34 of Q1 FY22 earnings presentation

o Drop of ~3.4% in EBITDA Margin is due to increase in RM prices largely because of arithmetic effect despite material price passthrough

o Additional costs on account of severe power outages Rs. 21 mn and one-time expenses relating to tech partnerships Rs. 13 mn neutralized the favourable impact of operating leverage

o Lower finance cost (as % of revenue) has improved margin transmission from EBITDA to PAT by ~0.9%

o Adjusted PAT for Q1 FY22 has been

adjusted for IPO expenses

19

Illustration of change in margin with 100% RM cost passthrough

(numbers in INR)

Revenue

Material Cost

Material Profit

Material Margin

Before RM price increase

RM price increase @25%

After RM price increase

100.00

45.00

55.00

55.0%

+11.25

+11.25

-

560 bps

111.25

56.25

55.00

49.4%

Ceteris paribus, 25% RM price increase should lead to 560 bps margin decline even with 100% RM cost passthrough

20

We have largely contained margin impact amidst unprecedented RM inflation during the last year, through growth, passthrough and other measures

+25%

27.7%

26.4%

26.4%

24.6%

24.2%

-350 bps

Q1

Q2

Q3

Q4

Q1

Q2

FY22

FY23

Indexed Sona Comstar Alloy Steel Cost

EBITDA Margin

21

Key Ratios

VA/Employee cost

RoCE (%)

RoE (%)

5.1

5.2

5.7

5.9

28.8%

36.1% 32.4% 28.9%

30.4%

34.6% 36.3% 28.8%

Mar-20 Mar-21 Mar-22 Jun-22

Mar-20 Mar-21 Mar-22 Jun-22

Mar-20 Mar-21 Mar-22 Jun-22

Net Debt to EBITDA

Working Capital Turnover

Fixed Asset Turnover

3.9

3.9

3.9

3.9

4.6

5.0

4.7

4.5

0.76

0.43

(0.01)

(0.05)

Mar-20 Mar-21 Mar-22 Jun-22

Mar-20 Mar-21 Mar-22 Jun-22

Mar-20 Mar-21 Mar-22 Jun-22

Note:

1) 2)

3)

VA/Employee Cost = Material margin/ (Employee cost + Manpower cost on hiring) ROCE = LTM EBIT/ Average tangible capital employed

ROE = LTM PAT/ Average tangible net worth

Net Debt to EBITDA = Short-term & long-term debt less cash, bank balances & mutual fund investments / LTM EBITDA

4) 5) Working Capital Turnover = LTM Revenue/ Average net working capital

Fixed asset turnover = LTM Revenue/ Average Tangible net block

6) 7) Mar-20 numbers are based on pro-forma financials 8)

RoCE and RoE for earlier years have been recalculated due to merger

22

Q&A

New Product Development Discussion

Appendix

Inside view of our manufacturing plant at Manesar, Haryana

One Vision To become one of the World’s most Respected and Valuable Auto Technology companies for our Customers, Employees & Shareholders.

25

Our story so far…

Phase - 1

• 18 Customers • 2 Plants • 1 Product

Revenue in INR millions

FY99 – FY22 Avg EBITDA margin 26.4% Revenue CAGR 36.6% Industry CAGR 8.9%

Phase - 2

• 22 Customers • 2 Plants • 2 Products

Phase - 3

• Acquisition of Comstar • 47 Customers (37+10) • 9 Plants (5+4) • 10 Products (5+5)

Phase - 4

• Started journey as public company

• 60 customers • 9 plants • 13 products

23,568

*Q1FY23 Annualized

21,306

FY17– FY22 Avg. EBITDA margin 27.4% Revenue CAGR 34.2% Industry CAGR 1.4%

12,201

15,663

FY12– FY16 Avg. EBITDA margin 25.0% Revenue CAGR 10.6% Industry CAGR 1.7%

2,807

2,616

3,309

3,456

3,653

6,992

6,088

5,033

5,892

Q1FY23

FY99– FY11 Avg. EBITDA margin 21.5% Revenue CAGR 50.6% Industry CAGR 14.6%

697

910

1,135

1,348

1,174

1,492

2,207

16

9 9 Y F

120

223

183

221

0 0 Y F

1 0 Y F

2 0 Y F

3 0 Y F

399

4 0 Y F

Notes: 1. 2.

FY20 onwards financials include Comstar Industry data source: SIAM

5 0 Y F

6 0 Y F

7 0 Y F

8 0 Y F

9 0 Y F

0 1 Y F

1 1 Y F

2 1 Y F

3 1 Y F

4 1 Y F

5 1 Y F

6 1 Y F

7 1 Y F

8 1 Y F

9 1 Y F

0 2 Y F

1 2 Y F

2 2 Y F

* 3 2 Y F

26

Guided by Values

Agility

34.2%

Growth

5-year Revenue

CAGR

Vitality

Integrity

Frugality

27.4%

Margins

5-year Avg.

EBITDA

>28%

Returns ROE

Each Year

(FY17-FY22)

27

Established Global Presence to Serve Customers Locally

USA Location

Capacity3

Tecumseh, MI 1 mn starter motors

Ypsilanti, MI

Belgium

Genk

Sweden

Gothenburg

Germany

Cologne

China Location Capacity3

Hangzhou 1 mn starter motors

7 of the world’s top 10 PV OEMs1

3 of the world’s top 10 CV OEMs2

7 of the world’s top 8 tractor OEMs2

Irapuato 1 mn starter motors

India

Location Capacity3

Mexico Location Capacity3

9 3

1 8 1

Manufacturing Plant

R&D Centre

Tool & Die Shop

Warehouse

International Sales Office

Notes: 1. 2. 3.

Source: BofA, Company Analysis Source: Ricardo report Capacity as of March 2022

Gurugram 31.9 mn gears

Manesar

1.2 mn differential assemblies

Pune

9.3 mn gears

Chennai

3.8 mn starter motors 0.15 mn traction motors

Hosur, Sanand, Rudrapur, Mehsana

28

Product Summary

Belt Starter Generator

Starter Motor

Differential Bevel Gears

Passenger Vehicles

Starter Motor*

Off Highway Vehicles

Differential Assembly

43

2

1

4

3

1

2

Differential Assembly

Reverse Idler

Inter-Axle Gear Set

Coupling/ Sleeves

Differential Bevel Gears

Portal Axle Gears

Differential Bevel Gears

Starter Motor*

Commercial Vehicles

5

Epicyclic Geartrain/Gears

1

2

3

4

* Product under development

29

Product Summary

Controller

Electric 2-Wheelers

Drive Motor (PMSM)

Differential Bevel Gears

Traction Motor* (PMSM)

Electric Cars

Hub Wheel Motor (BLDC)

1

3

2

3

4

6

5

Drive Motor (PMSM)

Electric 3-Wheelers

1

2

5

Spool Gears

Epicyclic Geartrain

e-Axles

1

2

3

Controller*

Integrated Motor Controller Module (for Predictive Active Suspension)

Differential Assembly

* Product under development

Controller

30

Electrification: Our Approach to Market

Power Rating

Vehicle Segment

Geography

Products

Driveline Business Core Strength: High Torque - High Power Density

350-600kw

BEV High Performance

100-350kw

BEV Performance

U.S., Asia, Europe, India

Epicyclic Geartrain

Spool Gears

50-100kw

BEV

PHEV

EDL

Final Drive assembly

Differential assemblies

Differential gears

Motor Business (next phase; 2020-23)

30-50kw

PHEV

15-30kw

MHEV

5-15kw

E-3 Wheeler

Motor Business Core Strength: Low Voltage - High Power Density

India, China, Europe

India

BSG

PMSM motors

Motor controllers

PHEV Starter Motors

<5kw

E-2 Wheeler

SRM motors

BLDC drive motors

Wheel hub BLDC motor

PMSM motors

Motor controllers

e-Axle

31

Revenue share from BEV has grown 22x over 4 years, with absolute BEV revenue growth at 37x

Revenue from BEV (%)

BEV Segment Revenue (Rs. mn)

22x

13.8%

1.3%

2.0%

1.2x

28.9%

24.8%

37x

6,508

*Q1FY23 Annualized

1.3x

5,042

2,057

174

234

1,627

Q1FY23

FY19

FY20

FY21

FY22

Q1 FY23

FY19

FY20

FY21

FY22

FY23*

32

Market Shares for Differential Gears and Starter Motors

Global Market Share of Differential Gears1

Global Market Share of Starter Motors1

While we continue to dominate the Indian market for Differential Gears

CY19

4.5%

CY20

5.0%

CY21

6.3%

CY19

2.5%

CY20

3.0%

CY21

4.6%

Passenger Vehicles

Commercial Vehicles

Tractors

55-60%2

80-90%2

75-85%2

Notes: 1. 2.

As per Ricardo report; starter motor market share across light vehicles As per CRISIL report dated Feb 2021

33

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