ROLEXRINGSNSE7 August 2022

Rolex Rings Limited has informed the Exchange about Investor Presentation

Rolex Rings Limited

Rolex Rings Limited Corporate presentation and update on earnings for Q1FY23

Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Rolex Rings 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 contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively

forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that

are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the

performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion,

technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other

risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The

Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included

in this Presentation are not adopted by the Company and the Company is not responsible for such third party statements and projections

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About our Company

Company Overview | Introduction

Market Leadership Position

4.7 Mn MTPA Installed forging capacity of India's forging industry

5th largest Forging capacity in India

80 customers across ~20 countries

One of the key supplier of Bearing Rings in India and supplier to most of the leading bearing companies

Tier-I supplier to global auto companies and some auto OEMs across segments including 2W,PV, CV, OHV & EV

Manufacturing Capabilities

34+ Years of experience

22 Forging lines with a Combined installed capacity of 1,44,750 tonnes per annum

532 Spindles with a Combined installed capacity of 70 Million Parts per annum

Diverse Product Portfolio

Manufacturing infrastructure includes combination of high-speed hot formers from Sakamura & Hatebur.

lines Existing Machine consist of spindles from DMG, FUJI, ACE, TSUGAMI, Hyundai, Mazak, Muratec

Bearing Rings

Automotive Components

Well Qualified & Accredited Team

1,846 Full-time employees 729 Contractual employees

• Founders with experience of over 40 years • Supported by professional management team with

capabilities across various domains

64%

• Award received for new product development

52%

X 3

X 4

X 1

X 1

Robust Financial Performance

₹ 10,167 mn Revenue from operations (FY22)

₹ 2,403 mn EBITDA (FY22)

~58% Revenue from Exports (FY22)**

~24% RONW (FY22)*

Revenue (INR mn)

₹ 1,319 mn PAT (FY22)

Revenue Contribution

0.37 Net Debt: Equity (FY22)*

EBITDA (INR mn)

Product Portfolio suitable for a wide range of end-user industries such as automotive (PV, CV, 2W, 3W, tractor), railways, industrial infrastructure, renewable energy etc

FY22

Note : Return on Net Worth = Profit After Tax / Total Equity .

4

Bearings industry | $50bn sector globally, with India expected to show robust growth

Global bearing industry

Indian bearings industry is expected to show healthy growth going forward

Global Split by Segment (%)

Domestic Bearings Market (₹ Cr)

CAGR: +9%-11% FY2021-FY2025e

CAGR: +10.1% FY2013-FY2019

$50bn

Size of the Global Bearings Market (CY2019)

localization

Increasing in industry bearings Indian (currently 40% imports), will help domestic suppliers of components for bearings;

• Demand for domestic bearing components (rollers, rings) is expected to grow at a faster rate (~CAGR of 10-12%) than the bearings industry

underlying

~80% of domestic market share with #5 players

Domestic market for forged bearing rings is ~ ₹ 11,000mn

₹ mn

supplies to most of the leading bearing manufacturers domestically

Source : Indian Bearings Industry – Industry Revenue to witness a smart recovery in FY 2022

.

5

Comprehensive product portfolio | across bearing rings and Automotive components

Bearing Rings

Automotive Components

One of the key manufacturers of Bearing Rings in India focused on Hot Rolled and machined bearing rings

Customers Caters to most leading bearing companies in India;

Product portfolio includes wheel hubs, shafts and spindles and gears amongst others

Comprehensive product range

Till date, Rolex Rings has offered a diverse range ofhot forged and machined alloy steel bearing rings

0.01

Weight Kg

163

25

Diameter (mm)

900

Break-up of revenue from sale of products (FY22)

Suitable for wide range of end-user industries Suitable for Automotive, railways, industrial infrastructure, renewable energy, among others

Capabilities to cater to large rings requirements Higher value-added products with relatively lower competitive intensity

Customers Tier-I suppliers to global auto OEMs across segments including 2W,PV, CV, OHV and EV

Product Portfolio includes a wide range of bearing rings, parts of gear box and automotive components

.

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Revenue mix by end-user industries

Revenues from operations (excluding scrap sales and other operating income)

Strategically Located

Locational advantage to serve marquee clientele

Proximity to key customers

Key Ports

Key Cities

Upcoming solar project (Taluka Muli, Gujarat)

Windmills

(present across 3 locations in Gujarat)

Mundra

Ahmedabad

Vadodara

Rajkot

Pipavav

3 Manufacturing Units at Rajkot, Gujarat

Unit I : Forging, Heat Treatment and Shot Blasting

Unit 2 : Forging, Heat Treatment, Shot blasting, cold rolling, Machining, Quality control & testing, Packing and dispatch

Unit 3 : Tool & die making, shot blasting, machining, quality control and testing, finished good warehouse , packing and dispatch

• Rajkot is ~250 km from Mundra and Pipavav ports and

700 km from Mumbai port

• Location at Rajkot helps the Company cater to access the various automotive clusters in North India, West India and South India

• Leverage the presence of smaller machining units in Rajkot which the company opportunistically uses for pre-machining;

• Presence of trained manpower

Gujarat & Maharashtra

• The company owns parcels ofland for the purposes of setting up a solar plant at Taluka Muli (Gujarat) and for operation of windmills at Taluka Vanku (Gujarat)

• Operational windmills are situated at Bhogat and Lamba

sites (Gujarat)

.

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State-of-the-art manufacturing facilities

3 manufacturing units located at Rajkot, with integrated forging, machining and heat treatment facilities

Investments in Renewable energy to help keep power cost in check Windmills with an installed capacity of 8.75 MW; solar with an installed capacity of 1.58MW; in the process of expanding solar capacity by ~16 MW

Unutilized land area which will help future expansion Unutilized land area of 32,071.44 square metres at Rajkot and 691,312 square metres of land in Taluka Gondal (Gujarat).

Forging Infrastructure

Machining Infrastructure

● 22 forging lines. Combined installed capacity of 1,44,750 MTPA ● Includes high-speed hot formers from Sakamura and Hatebur; vertical forging lines from Manyo, Mistubishi, SMS Meer, Enomoto and Eumocoand conventional forging lines integrated with induction heating furnaces

● 528 spindles with a combined installed capacity of 69 million parts per

annum

● Machines sourced from global manufacturers like DMG, FUJI, ACE, TSUGAMI, Hyundai, Mazak, Muratec and domestic CNC turning machines

HM 75XL

HBP 120 SS

HM 35

In-house tool making

● In-house tool making done through CNC machine programming with relevant 2D drawing, 3D model & other machines

Machining

Capabilities

Tool Design Room

.

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Robust forging infrastructure in place

Details of forging lines including capacity and utilization

Sr. No.

Category

Line

No. of Lines

AchievableAnnual Capacity

1

2

3

4

5

6

7

8

9

10

11

Conventional

Vertical Forging Lines

Conventional

SMS-MEER

Enomoto Press

Eumoco

Manyo

Mitshubishi

Sakamura 160 Hot Former High Speed

Sakamura 120 Hot Former High Speed

High-Speed Hot Formers

Hatebur-HM75 Hot Former High Speed

Hatebur-HM35 Hot Former High Speed

Sakamura HFW-1000

Total

6

1

1

1

6

2

1

1

1

1

1

22

11,250

9,000

6,250

2,250

25,000

8,750

17,500

12,500

18,750

12,500

18,750

144,750

Hatebur HM 75XL

Sakamura HBP 120 SS

Sakamura HBP 160

Sakamura HFW 1000

Hatebur HM 35

Mitsubishi MRX – 300 & 400

Manyo Forging Press

.

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Manufacturing units equipped with end-to-end capabilities to ensure quality control

Engineering, design and procurement

o Converts customer designs, drawings and inputs into actionable part drawings, cost estimates, process parameters, monitoring

protocols, production simulation, trial runs, sample preparation;

o Tool making is done through CNC machine programming with relevant 2D drawing, 3D model and other machines

o Raw material – sourced from customer approved vendors

o In most customer contracts, raw material costs are pass through to the client

Engineering, design, tooling and die-making

Raw material procurement

Manufacturing process

Forging

o High-speed hot formers are best suited for high volume precision components while vertical forging lines are ideally suited

o Diversified forging infrastructure converts steel rods into rings/ gear blanks/ other shapes as required

Heat treatment

Cold Rolling

Machining

for medium as well as lower volume production

o Heat treatment provide the proper hardness & wear

o Normalizing, Spherodize-annealing, Iso-annealing, Hardening and tempering, Case carburizing and Induction hardening

o Components are passed through one or more pairs of rolls to reduce the thickness, increase diameter, to make the thickness

uniform, to impart desired mechanical properties and improve yield in manufacturing process

o Pre-Machining - forged parts are pre-machined on conventional lathe and manually operated CNC turning centres;

o CNC Turning & Vertical Machining Centres (“VMC”) - milling, grooving, facing, threading, drilling, boring etc.

g n i t s e t d n a

l

o r t n o c y t i l

a u Q

.

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Long standing customer relationships and geographically diversified revenue base

In FY22, Rolex supplied bearing rings and automotive components to >80 customers spread across over 20 countries

Revenue Split

FY22

Canada

Slovakia

France

Portugal

Poland

Germany

Romania

Czech Republic

Hungary

Austria

Italy

USA

Supply relations with Top 10 customer groups

China

India

Thailand

FY22

Argentina

South Africa

• Rolex suppliers to leading bearing manufacturers, Tier-1

& Tier – 2 suppliers and certain auto OEMs

• Rolex has customers across multiple sectors including turbines &

industrial machinery, wind

automobile, railways;

.

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In the auto sector, Rolex has customers across all vehicle segments (2W,PV,CV, OHVs & EVs)

Key awards & certifications

Rolex Rings is widely recognized for its impeccable service & reliability

Year

2021

2019

2018

2018

2016

2014

2014

2011

2011

Awards and Accreditations

Q1 Preferred Quality Status - Ford

Supplier Quality Excellence Award – General Motors

Excellence in New Product Development – Timken

Supplier Quality Excellence Award – General Motors

Excellence in Technology Advancement by Timken powered by VRIDDHI

Certificate of Supplier Quality for fulfilling the quality assurance compliance by Hyundai Motors India Ltd.

GM Supplier Quality Excellence Award

Excellence in Technology – Timken

Excellence in Cost and Productivity – Timken

.

13

Rolex continues to maintain growth momentum with focus on margins and strengthening balance sheet

Total Revenues from Operations (₹ mn)

EBITDA (₹ mn) and margins

PBT/ PAT (₹ mn)

9,043

7,843

6,660

6,163

10,167

2,868

Operating Cash Flows & Capex (₹ mn)

Net Debt (₹ mn) and Net Debt: Equity

RoE (%)

Note : Return on Net Worth = Profit After Tax / Total Equity; * indicates that numbers are based on Restated Financials .

14

Q1 FY23 financials and business developments

Financial Performance - Quarterly

Total Income (₹ mn)

EBITDA (₹ mn) and margins

PBT/ PAT (₹ mn)

Revenues from Operations (excluding scrap) for Q1 FY23

.

o We continue to receive new enquiries from existing as well as new customers as they try and de-risk their supply chains in both bearing rings as well as auto components segment

o Our revenues on bearing side were impacted by inventory adjustment

at some of our customers; should normalize by end of this month

o While we have still not witnessed any perceptible impact of the slowdown in Americas or Europe, we have increased engagement with our customers to maintain revenue visibility

o If the current trends in RM continues, we anticipate our RM costs to

decrease from end of this quarter

o Net Debt of the Company as at end of Quarter has reduced to ~INR

1,860mn

16

Statement of Profit and Loss (Quarterly)

Particulars (₹ mn)

Income

Revenue from operations

Other income

Total income (I)

Expenses

Cost of raw materials and components consumed

Decrease/ (increase) in inventories of finished goods and work-in progress

Employee benefits expense

Finance costs

Depreciation and amortization expense

Other expenses

Total expenses (II)

Profit before tax (III) = (I - II)

Tax expense

Current tax expenses

Deferred tax charge / (Credit)

Total tax expense (IV)

Profit for the period (V) = (III - IV)

.

Q1FY23

Q1FY22

2,868

69

2,936

1,405

(31)

146

38

63

708

2,329

608

155

(44)

110

497

2,274

37

2,311

1,094

(63)

143

67

63

562

1,866

445

154

(11)

142

303

Q-o-Q %

27%

36%

64%

Q3FY22

2,888

61

2,949

1,483

-168

143

54

63

770

2,346

603

211

1

212

391

Y-o-Y %

0%

1%

27%

17

Statement of Profit and Loss (Annual)

Particulars (₹ mn)

Income

Revenue from operations

Other income

Total income (I)

Expenses

Cost of raw materials and components consumed

Decrease/ (increase) in inventories of finished goods and work-in progress

Employee benefits expense

Finance costs

Depreciation and amortization expense

Other expenses

Total expenses (II)

Profit before tax (III) = (I - II)

Tax expense

Current tax expenses

Deferred tax charge / (Credit)

Total tax expense (IV)

Profit for the period (V) = (III - IV)

.

FY22

10,167

114

10,281

5,195

(554)

588

204

256

2,649

8,338

1,944

666

(41)

625

1,319

FY21

6,163

34

6,198

3,166

(292)

519

117

254

1,682

5,446

752

130

(248)

(118)

870

FY20

6,660

93

6,753

3,137

156

527

322

265

1,626

6,032

721

127

64

191

529

FY19

9,043

69

9,113

4,529

(190)

608

420

254

2,085

7,707

1,406

309

506

815

590

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Balance Sheet - Snapshot

Particulars (₹ mn) Assets

Non-current assets

Property, plant, and equipment

Capital work in progress

Right-of-use assets

Intangible assets

Financial assets

a) Loans

b) Other financial assets

Income tax assets (net)

Other non-current assets

Current assets

Inventories

Financial assets

a) Loans

b) Trade receivables

c) Cash and cash equivalents

d) Bank balances other than Cash and cash equivalents

e) Other financial assets

Other current assets

FY22

FY21

FY20

FY19

3,789

460

0

8

-

42

20

155

3,714

3,730

3,808

12

1

9

-

140

20

288

-

1

12

25

34

20

111

10

1

14

33

125

20

131

2,617

1,711

1,306

1,602

0

2,305

37

162

104

156

1

1,708

46

58

68

195

31

1,277

12

152

60

92

1

1,815

1

45

102

113

Particulars (₹ mn) Equity and liabilities Equity Equity share capital Other equity Total equity Liabilities Non-current liabilities Financial liabilities a) Borrowings b) Lease liabilities Income tax liabilities (net) Deferred tax liabilities (net) Provisions

Current liabilities Financial Liabilities a) Borrowings b) Lease liabilities c) Trade payables d) Other financial liabilities Other liabilities Provisions Income tax liabilities (net)

FY22

FY21

FY20

FY19

272 5,176 5,448

205 1 179 608 33

2,024 0 1,201 58 23 8 67

240 3,328 3,567

323 1 179 324 31

1,836 0 1,176 434 15 7 75

240 2,441 2,681

442 1 179 569 31

1,939 0 738 261 8 7 3

4,181

240 1,914 2,153

913 1 171 506 23

2,343 0 913 671 13 7 107

5,669

Total liabilities

4,406

4,402

Total assets

9,854

7,969

6,862

7,823

Total equity and liabilities

9,854

7,969

6,862

7,823

.

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Contact Us

For further information, please contact:

+91 281 6699 577/ 677

info@rolexrings.com

Mr. Hiren Doshi – Chief Financial Officer

.

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