VGUARDNSE27 July 2022

V-Guard Industries Limited has informed the Exchange about Investor Presentation

V-Guard Industries Limited

July 27, 2022

The Manager Listing Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001

Ref:- Scrip Code: 532953

Dear Sir / Madam,

The Manager Listing Department, National Stock Exchange of India Limited, Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra- East, Mumbai- 400 051 Ref:- Symbol: VGUARD

Sub: Submission of Investor presentation pursuant to Regulation 30 of SEBI (Listing

Obligations and Disclosures Requirements) Regulations, 2015.

Pursuant to Regulation 30 read with Para A of Part A of Schedule III of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, we hereby submit the Earnings Presentation on Unaudited Financial Results of the Company for the quarter ended June 30, 2022.

Kindly take the above information on your records.

Thanking You,

For V-Guard Industries Limited

Jayasree K Company Secretary

Encl: as stated

V-GUARD INDUSTRIES LTD. Regd. office 42/962, Vennala High School Road, Vennala, Kochi - 682 028. CIN:L31200KL1996PLC010010

P +91 484 433 5000, 200 5000 E mail@vguard.in W www.vguard.in

V-Guard Industries Q1 FY23 Earnings Presentation

Disclaimer

2

Certain statements

in this communication may be ‘forward looking

statements’ within the meaning of applicable laws and regulations. These

forward-looking statements involve a number of risks, uncertainties and

other factors that could cause actual results to differ materially from

those

suggested by

the

forward-looking statements.

Important

developments

that could affect

the Company’s operations

include

changes in the industry structure, significant changes in political and

economic environment in India and overseas, tax laws,

import duties,

litigation and labour relations.

V-Guard Industries Limited (V-Guard) will not be in any way

responsible for any action taken based on such statements and

undertakes no obligation to publicly update these forward-looking

statements to reflect subsequent events or circumstances.

Table of Contents

3

MD’s Message

Key Highlights

Financial Highlights

04

05

06-08

Segment-wise/Geographical Breakup of Revenues

09-10

Annexure

11-13

Managing Director’s Message

4

Commenting on the performance for Q1 FY23, Mr. Mithun Chittilappilly, Managing Director – V- Guard Industries Limited said, “We are pleased to report a robust start to the fiscal year with consolidated net revenues of Rs. 1,018 crore in Q1, carrying forward the momentum from the previous quarter. This marks the highest ever revenue for us in the first quarter and is the second successive quarter with revenues crossing the threshold of Rs. 1,000 crore. While the Electricals and Consumer Durables segments continued to report strong growth, the Electronics segment has also stepped up to deliver an improved trajectory this quarter enabling strong topline growth from all segments.

During the quarter, we witnessed a broad-based contribution from both South and Non-South markets that witnessed YoY growth of 68.2% and 95.6%, respectively. With a near doubling of revenues from Non-South markets compared to the corresponding quarter last year, the revenue contribution is approaching parity with the South markets.

We continue to face pressure on margins due to commodity price inflation. The significant drop in copper prices during June affected Wires margins and this impact is likely to extend to some part of Q2. Costs of other key commodities have seen some reduction from their peaks, although they are still higher than long term averages. This has obviated the need for further price increases especially in Consumer Durables and we expect gross margins to recover to their normative levels over the next 1-2 quarters.

Inventory levels are beginning to normalize and this has contributed to improved cash flow from operations. Over the next 3-4 months, we expect inventories to fully revert to their normative levels.

Profit after tax has more than doubled on a year-on-year basis and marks a strong start to the fiscal year. V-Guard is well-positioned to build on this performance in the quarters ahead.”

Key Highlights – Q1 FY23

Revenue increased by 80% YoY in Q1 FY23

• Q1 FY23 revenue increased by 80.1% YoY to Rs. 1,009.6 crore. • South and Non-South markets witnessed YoY growth of 68.2% and 95.7%, respectively • Non-South markets contributed to 46.9% of total revenues in Q1 FY23 as compared to 43.2% in Q1 FY22

Strong EBITDA performance and robust increase in PAT

• Gross margin contracted by 330 bps YoY, at 29.8% in Q1 FY23 as high commodity costs continue to exert pressure • Ad/promotional spends, at 2.1% of revenues in Q1 FY23 as compared to 2.5% in Q1 FY22 now starting to normalize after dipping • EBITDA at Rs. 81.9 crore in Q1 FY23 increased 88.9% YoY, as compared to Rs. 43.4 crore in Q1 FY22 • EBITDA margins expanded by 40 bps YoY, at 8.1% as compared to 7.7% in Q1 FY22 • Q1 FY23 PAT of Rs. 54.0 crore, increased 119.3% YoY on the back of scaling of revenue and operational efficiencies

Strong cash flow generation and balance sheet

• CFO generation at the end of Q1 FY23 at Rs. 178.1 crore, improved significantly as compared to negative Rs. 101.5 crore at the end

of Q1 FY22.

• ROE and ROCE at 17.5% and 22.0%, respectively over the last 12 months • Net cash of Rs. 173.2 crore on balance sheet as on 30th June 2022, as against Rs. 154.0 crore as on 30th June 2021 on account of

improved working capital position.

5

5

P&L Snapshot

P&L Statement Particulars

Net Revenue

COGS

Gross Margin

EBITDA (excluding other income)

as a % to Net Revenue (NR)

Other Income (including finance income)

EBITDA including other income

as a % to NR

PBT

as a % to NR

PAT

as a % to NR

Q1 FY23 (Rs. Cr)

Q1 FY22 (Rs. Cr)

Change %

Q4 FY22 (Rs. Cr)

FY22 (Rs. Cr)

FY21 (Rs. Cr)

Change %

6

1,009.64

560.72

80.1%

1,050.27

3,474.66

2,699.00

88.9%

-3.3%

88.9%

0.4%

27.4%

83.7%

0.2%

709.27

375.57

29.8%

33.0%

81.89

43.36

748.37

2,413.95

1,848.73

28.7%

30.5%

31.5%

110.82

332.14

306.49

10.6%

3.30

9.6%

12.93

11.4%

21.10

-38.7%

7.7%

3.97

47.33

8.4%

34.91

6.2%

8.1%

5.06

86.95

8.6%

72.33

7.2%

54.02

5.4%

114.13

345.07

327.59

10.9%

9.9%

12.1%

107.2%

100.24

290.05

284.67

0.9%

9.5%

8.3%

10.5%

24.63

119.3%

90.60

226.80

198.98

4.4%

1.0%

8.6%

6.5%

7.4%

28.7%

30.6%

-1.0%

8.4%

-1.8%

5.3%

-2.2%

1.9%

-2.2%

14.0%

-0.8%

Financial Highlights (Q1 FY23 vs. Q1 FY22)

7

Total Income (Rs. crore)

Gross Profit

1,010

561

300

185

Key ratios (%)

Gross Margin

Q1 FY23

Q1 FY22

29.8%

33.0%

80.1%

62.2%

EBITDA Margin (excl. other income)

Q1 FY22

Q1 FY23

Q1 FY22

Q1 FY23

Net Margin

EBITDA (Rs. crore)

PAT (Rs. crore)

82

54

Employee Cost/ Total Operating Income

Other Expenditure/ Total Operating Income

Ad & Promotion Exp./ Total Revenues

43

25

88.9%

119.3%

Q1 FY22

Q1 FY23

Q1 FY22

Q1 FY23

Tax rate

Diluted EPS (Rs.)

8.1%

5.4%

2.1%

7.7%

14.0%

25.3%

1.24

7.7%

4.4%

2.5%

10.3%

15.0%

29.5%

0.57

Financial Highlights – Balance Sheet Perspective

Balance Sheet Snapshot (Rs. Cr)

30 June 2022

31 March 2022

30 June 2021

Net Worth

Gross Debt

Cash & Cash Equivalents (inc. bank balance)

Net Cash Position (Rs. crore)

Fixed Assets

1,460.7

10.0

113.1

173.2

422.6

1,402.5

10.0

53.9

43.9

416.5

1,236.1

10

164.0

154.0

379.1

Balance Sheet Snapshot (Rs. Cr)

30 June 2022

31 March 2022

30 June 2021

Debtor (days)*

Inventory (days)*

Creditor (days)*

Working Capital Turnover (days)

RoE* (%)

RoCE* (%)

34

108

58

84

17.5%

22.0%

50

129

73

106

16.2%

20.3%

35

123

52

106

17.8%

24.2%

Note: *Calculations are on a trailing twelve month basis

8

8

Segment-wise Breakup – Q1 FY23 vs. Q1 FY22

9

Segment Revenue

Electronics

Electricals

Consumer Durables

Grand Total

Segment Result

Electronics

Electricals

Consumer Durables

Grand Total

Q1 FY23 (Rs. Cr)

303.4

407.2

299.1

1009.6

Q1 FY23

(Rs. Cr)

44.0

27.8

3.8

75.6

Contribution (%)

30.0%

40.3%

29.6%

100.0%

Margin (%)

14.5%

6.8%

1.3%

7.5%

Q1 FY22 (Rs. Cr)

159.0

252.0

149.7

560.7

Q1 FY22

(Rs. Cr)

20.7

23.7

-5.9

38.5

Contribution (%)

YoY growth (%)

28.4%

44.9%

26.7%

100.0%

Margin (%)

13.0%

9.4%

-3.9%

6.9%

90.8%

61.6%

99.7%

80.1%

YoY growth

(%)

112.6%

17.2%

164.8%

96.3%

Electronics – Stabilizers, UPS, Inverters Electricals – Wires, Pumps, Switchgears, Modular Switches Consumer Durables – Fans, Water Heaters, Kitchen Appliances, Air Coolers

Geographical Breakup of Revenues

10

Region

South

Non-South

Total Revenue

Q1 FY23

(Rs. Cr)

535.6

474.0

1,009.6

Contribution (%)

53.1%

46.9%

100%

Q1 FY22

(Rs. Cr)

318.4

242.3

560.7

Contribution (%)

56.8%

43.2%

100%

YoY growth

(%)

68.2%

95.7%

80.1%

Market Overview of V-Guard’s Product Portfolio

12

Electronics

Product

Total Market Size (Rs. Crs.)

Indicative Org. Market Size (%)

Industry Growth Rate (%)

VG Share in Org. Market (%)

Key Players

Stabilizers

1,700-1,800

55-60%

7-8%

42-45%

DUPS & Battery

11,500 -12,000

65-70%

8-10%

4-6%

Microtek, Livguard, Bluebird

Luminous, Microtek, Exide

Electricals

Product

Total Market Size (Rs. Crs.)

Indicative Org. Market Size (%)

Industry Growth Rate (%)

VG Share in Org. Market (%)

Key Players

House Wiring Cables 16,500 -17,000

62-65%

8-10%

6-8%

Switchgears*

3,000-3,500

75-80%

8-10%

3-5%

Modular Switches

6,000-6,500

70-75%

8-10%

**

Pumps*

3,000-3,500

60-65%

5-8%

8-10%

Polycab, Finolex, Havells

Havells, Legrand, Schneider

Anchor, Legrand, Havells

Crompton, Kirloskar, CRI

*Market estimates of VG active product segments only | ** Recent entry/ Growth plan under activation

Market Overview of V-Guard’s Product Portfolio

13

Appliances

Product

Total Market Size (Rs. Crs.)

Indicative Org. Market Size (%)

Industry Growth Rate (%)

VG Share in Org. Market (%)

Key Players

Water Heaters

2,500-2,600

65-70%

10-12%

14-16%

Havells, Bajaj, Crompton, Racold

Electric Fans

9,200-9,500

75-80%

8-10%

3-5%

Crompton, Usha, Havells, Orient Bajaj

Solar Water Heaters

500-600

60-65%

6-8%

14-16%

Sudarshan Saur, Supreme Solar

Air Coolers

4,500-5,000

30-35%

15-20%

**

Symphony, Bajaj, Voltas

Kitchen Appliances -

• Mixer Grinders • Gas Stoves • Water Purifiers • Other Small Kitchen

Appliances#

12,000-14,000

65-75%

8-10%

**

Mixer Grinders - Bajaj, Preethi, Prestige Gas Stoves - Stovekraft, Sunflame, Butterfly Water Purifiers - Eureka Forbes, Kent RO, HUL Pureit Others - Faber, Bajaj, Havells

# Includes Induction Cooktop, Rice Cooker, Sandwich Makers, Toasters, Grills, Kettles, Chimneys, etc. ** Recent entry/ Growth plan under activation

About V-Guard Industries

V-Guard Industries Limited (BSE:532953, NSE: VGUARD) is a Kochi based company, founded in 1977 by Kochouseph Chittilapilly to manufacture and market Voltage stabilizers. The Company has since then established a strong brand name and aggressively diversified to become a multi-product Company catering to the Light Electricals sector manufacturing Voltage stabilizers, Digital UPS systems & Batteries, Pumps, House wiring cables, Switch gears, Modular switches, Electric water heaters, Fans, Solar water heaters, Air coolers and various Kitchen appliances.

V-Guard outsources ~ 50% of its product profile while the rest are manufactured in – house while keeping a strong control in designs and quality. It has manufacturing facilities at Coimbatore (Tamil Nadu), Kashipur & Roorkee (Uttarakhand), Kala Amb (Himachal Pradesh) and Sikkim.

V-Guard has been a dominant player in the South market, though the last ten years have also seen the Company expanding rapidly in the non-South geographies with their contribution increasing from 5% of total revenues in FY08 to around 42% of total revenues in FY21. Significant investments continue to be made to expand its outlet coverage in the non-South geographies and become a dominant pan-India player.

V-Guard has a diversified client base and an extensive marketing & distribution network. to product and includes direct marketing agents, distributors and retailers. The Company today has a strong network of 31 branches which cover ~40,000+ retailers across the country.

Its client base differs from product

14

For further information, please contact:

Sudarshan Kasturi (Senior VP & CFO)

V-Guard Industries Limited

Tel: +91 484 300 5601

Email: sudarshan.kasturi@vguard.in

Mayank Vaswani / Shruti Joshi

CDR India

Tel: +91 982 094 0953 / +91 750 656 7349

Email: mayank@cdr-india.com / shruti@cdr-india.com

THANK YOU

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