UPLNSE1 August 2022

UPL Limited has informed the Exchange about Investor Presentation

UPL Limited

1st August 2022

BSE Limited Mumbai

National Stock Exchange of India Ltd Mumbai

SCRIP CODE: 512070

SYMBOL: UPL

Sub: Investor presentation

Dear Sir/ Madam,

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing the investor presentation for the quarter ended 30th June 2022.

We request you to take the above information on records.

Thanking you,

Yours faithfully, For UPL Limited

Sandeep Deshmukh Company Secretary and Compliance Officer (ACS-10946)

Encl: As above

Registered Office: 3-11, GIDC, Vapi 396 195, Gujarat, India. P +91 260 2432716 CIN: L24219GJ1985PLC025132

Q1 FY23 Performance Presentation

August 2022

Safe Harbor Statement

This document contains certain forward-looking statements with respect to the financial condition, results of operations and business of UPL Limited (UPL) and certain of the plans and objectives of UPL with respect to these items. Examples of forward- looking statements include statements made about our strategy, estimates of sales growth, future EBITDA and future developments in our organic business. Forward-looking statements can be identified generally as those containing words such likely result”, “forecast”, “outlook”, as “anticipates”, “assumes”, “believes”, “estimates”, “expects”, “should”, “will”, “will “projects”, “may” or similar expressions. By their nature, forward-looking statements involve risk and uncertainty because they relate to future events and circumstances and there are many factors that could cause actual results and developments to differ materially from those expressed or implied by these forward-looking statements. These factors include, but are not limited to, domestic and global economic and business conditions, the successful implementation of our strategy and our ability to realize the benefits of this strategy, our ability to develop and market new products, changes in legislation, legal claims, changes in exchange and interest rates, changes in tax rates, raw materials and employee costs, our ability to identify and complete successful acquisitions and to integrate those acquisitions into our business, our ability to successfully exit certain businesses or restructure our operations, the rate of technological changes, political, economic and other developments in countries where UPL operates, industry consolidation and competition. As a result, UPL’s actual future results may differ materially from the plans, goals and expectations set forth in such forward-looking statements. For a discussion of factors that could cause future results to differ from such forward-looking statements, see also Risk management, of our Annual Report.

Presentation for First Quarter ended 30th June 2022

2

Q1 FY23 Business Highlights – Solid Growth in Revenue and Profitability

₹ 10,821 Cr Revenue

43.7% Contribution Margin

₹ 2,342 Cr EBITDA

+27% Vol.+6%, Price +18% FX +3%

+7 bps

+26% Margin: 21.6%

₹ 877 Cr Net Profit

+29%

• Robust growth led by significant pick-up in realizations and higher volumes in a challenging macro-environment

• Contribution profit rose by 27% YoY. Better pricing, efficient supply chain management helped improve margins both YoY and sequentially

• EBITDA margin is marginally lower due to higher investments in SG&A as the company focused on building teams and capabilities to grow its differentiated and

sustainable portfolio, and normalization of overheads post Covid

• Higher EBITDA combined with lower finance costs drove robust growth in net profit

Note: All changes are year-on-year basis i.e., Q1 FY23 vis-à-vis Q1 FY22

Presentation for First Quarter ended 30th June 2022

3

Q1 FY23 Performance Highlights – Strong Growth led by Pricing

(₹ Crore )

Revenue

Contribution Profit

Contribution Margin

SG&A Expenses

EBITDA

EBITDA Margin

Q1 FY 2023

Q1 FY 2022

10,821

4,734

43.7%

2,392

2,342

21.6%

8,515

3,719

43.7%

1,856

1,862

21.9%

YoY%

27%

27%

7 bps

29%

26%

-23 bps

Revenue Variance (%)

18%

3%

6%

Volume

Price

Exchange

EBITDA bridge (vs. PY) (INR Crore)

SG&A Variance (INR Crore)

521

1,862

1,785

1,291

535

214

96

65

161

2,342

1,856

2,392

Q1FY22

Vol/ mix

Price & currency

Production & Freight cost

SG&A

Q1FY23

Q1FY22

Employee

A&P

T&C

Oth.

Q1FY23

Others: includes Legal & Professional fees and provisions for doubtful debts and advances

Presentation for First Quarter ended 30th June 2022

4

Q1 FY23 Regional Highlights – Double Digit Across All Regions except India

Latin America

North America

38%

3,464

2,507

1,796

47%

1,221

Europe

13%

1,728

1,522

Q1FY23

Q1FY22

Rest of World

31%

1,765

1,350

(₹ crore)

India

8%

2,067

1,914

Strong growth led by improved pricing in herbicides

Strong herbicide growth led by mix of volume and pricing

Growth despite challenging environment

Robust growth despite challenges

Moderate growth despite external challenges

• Improved herbicides pricing in Brazil as a key growth driver

• Herbicides were key driver, led by higher volume and pricing

• Strong growth in France led by

NPP BioSolutions

• Strong double-digit growth in NPP BioSolutions, led by Mexico and Andean region

• UPL and Bunge create Orígeo, to focus on large farms in parts of Brazil, subject to anti-trust approvals

• Positive outlook for the season: high commodity prices and strong demand, while drought in western US impacting specialty crops and winter wheat

• Expected channel inventory increase in herbicides due to heavy stocking driven by supply concerns

• Central Europe saw good mix of higher volumes in addition to significant improvement in pricing.

• Impact due to Euro devaluation, products ban (e.g., mancozeb), and ongoing conflict

• SE Asia and AUS/NZ led by insecticides and fungicides, despite supply constraints

• Overall growth led by NPP BioSolutions and other businesses

• WECA region led by herbicides

• Overall favorable commodity

• China sales impacted due to

lockdown, unfavorable weather affecting key crops, and high channel stock

• Japan impacted by devaluation of

JPY

prices for oilseeds, cereals, fruits and spices

• Delay in planting impacted overall

industry growth, key crop acreages (e.g., rice down 17% vs. LY)

Presentation for First Quarter ended 30th June 2022

5

Q1 FY23 Reimagining Sustainability Highlights

• Successfully hosted 2nd OpenAg Symposium in partnership with the University of Oxford and The Oxford India Centre for Sustainable Development looking at ‘Food Futures in a Changing climate: Reimagining the role of global agriculture on the path to Net Zero emissions’

• Release of first Africa Sustainability Report, showcasing UPL’s work in FY22 to Reimagining Sustainability

for farmers and food systems across the continent

• Published Cocoa and Forest Initiative (CFI) 2021 progress report towards delivering our vision of a

prosperous, respectful, and sustainable cocoa industry

• Natural Plant Protection (NPP) is listed in the Top 100 New Brands by Clarivate which have surged in the

last two years (2020 to 2021) and demonstrated exceptional ability in delivering value, impact and protection on a global scale.

• Gigaton Carbon Goal launches in Europe, a global ecosystem that will harness sustainable agricultural

practices to reduce atmospheric carbon dioxide by 1bn metric tonnes by 2040

Presentation for First Quarter ended 30th June 2022

6

Q1 FY23 Detailed Profit and Loss Statement

Particulars

Revenue from operation

Cost of Production

Contribution Profit

SG&A Expenses

EBITDA

Other Income / (Loss)

Amortization / Depreciation

Finance Cost

PBT

Tax

PAT

Income/(Loss) from Associate Co. and JV

Minority Interest

Profit After Tax, Associate Income & Minority Interest

Exceptional Cost

Net Profit

Q1 FY23

% of Sales

Q1 FY22

% of Sales

Change %

All Figures are in ₹ Crore

10,821

100%

6,087

4,734

2,392

2,342

(124)

588

519

1,111

59

1,052

30

128

955

78

877

56%

44%

22%

22%

10%

10%

9%

8%

8,515

4,796

3,719

1,856

1,862

(41)

551

607

664

(152)

816

(4)

72

741

63

678

100%

56%

44%

22%

22%

8%

10%

9%

8%

27%

27%

26%

67%

29%

29%

29%

Presentation for First Quarter ended 30th June 2022

7

Q1 FY23 Finance Cost and Other Income Breakdown

Finance Cost Breakdown

(₹ crore)

Other Income Breakdown

(₹ crore)

Particulars

Q1FY23

Q1FY22

Change

Particulars

Q1FY23

Q1FY22

Change

Interest on Borrowings

478

282

196

Interest Income

54

18

36

Other Financial Charges

25

50

(25)

Exchange impact in Finance Cost

(88)

203

(291)

NPV – Interest & Finance

Total Finance Cost

104

519

72

32

607

(88)

Net Exchange Impact

(197)

(89)

(108)

Others

(10)

(5)

(5)

Total Other Income / (Loss)

(124)

(41)

(83)

Presentation for First Quarter ended 30th June 2022

8

Sequential Increase in NWC due to Reduced Factoring, FX Impact & Inventory Build-up

Consciously reduced factoring quantum as compared to Q1FY22 to optimize interest cost in certain geographies

5,608

3,089

588

14,240

10,563

8,632

Q1FY23

Q1FY22

(No. of days)

128

118

125

118

145

145

108

80

91

NWC on 31st March 2022

QoQ Change in NWC

Reduction in Factoring

FX Impact

Implied NWC as on 30 June 2022

Actual NWC as on 30 June 2022

IN V E N TORY

RECE IVABLES

PAYABLES

N E T WORKIN G CAP ITAL

Q1FY23: 16,920 Cr Q1FY22: 12,640 Cr

Q1FY23: 16,514 Cr Q1FY22: 12,597 Cr

Q1FY23: 19,195 Cr Q1FY22: 15,457 Cr

Implied NWC Q1FY23: 10,563 Cr (80 days) Q1FY22: 9,780 Cr (91 days)

Note: As a risk management measure, the company sells its receivables on non-recourse basis to banks. Receivables sold as of 30 June’22 were INR 9,010 crore (31 March’22: INR 12,099 crore, 30 June’21: INR 7,004 crore, 31 March’21: INR 7,623 crore)

• Working capital higher in Q1 FY23 primarily due to - 1) robust growth of 27% in sales, 2) short-term inventory build-up due to strong demand and

uncertainties in supply-chain, and 3) increase in receivables on the back of strong growth in LATAM

• However, without reduced factoring and FX impact, the increase in net working capital on a sequential basis would have been lower at INR 1,931 crore

• Working capital days expected to be around 80 days by end of FY23 in-line with the guidance

Presentation for First Quarter ended 30th June 2022

9

Q1 FY23 Cash Flow and Debt Position as on 30th June 2022

Net Debt Position – June 2022

Cash generated by Business in Q1 FY23

Funds Utilized & Raised in Q1FY23

All figures are in ₹ Crore and US$ Mn

Particulars

June’22

Mar’22

Change

Gross Debt

Cash and cash equivalent

Net Debt

Adjusted Net Debt for Currency Impact

30,123

$3,814

3,643

$461

26,480

$3,353

25,866

$3,416

6,960

$919

18,906

$2,497

+4,257

+$398

(3,317)

($458)

+7,574

($856)

25,3871

18,906

+6,481

1,399

5,608

6,960

941

3,285

1,355

97

3,643

Opening Cash

Cash Generated by Business

Incremental WC Capex & other

investments

Equity Share Buyback

Net Borrowing

Others

Closing Cash

• Increase in net debt primarily because of significant build-up in working capital sequentially

• However, notwithstanding the 1) reduced quantum of factoring, and 2) FX impact; the implied increase in net debt on a sequential basis would

have been lower at ~INR 3,392 crore vis-à-vis INR 7,574 crore

• Working capital days to normalize to 80 days by end of the year, with the significant release in the second half of FY23, leading to lower debt levels

Note: 1INR depreciated from 75.72 as on 31 March 2022 to 78.98 as on 30 June 2022 . Cash Generated by Business = Operating cashflow below WC (INR 2,109 crore) less Finance cost, taxes and other cash expenses paid (INR 710 crore)

Presentation for First Quarter ended 30th June 2022

10

FY23 Guidance Revised Upwards

Revised Guidance

+12 - 15%

+15 - 18%

Revenue Growth

EBITDA Growth

Old Guidance

10%+

+12 - 15%

Revenue Growth

EBITDA Growth

Presentation for First Quarter ended 30th June 2022

11

APPENDIX

12

Q1 FY23 Advanta Performance Highlights – Robust Traction in Revenue and EBITDA

(₹ Crore )

Revenue

Contribution Profit

Q1 FY 2023

Q1 FY 2022

YoY%

841

487

657

379

28%

28%

Contribution Margin

57.9%

57.7%

20 bps

SG&A Expenses

EBITDA

270

216

210

169

EBITDA Margin

25.7%

25.7%

28%

28%

-

+28% Revenue Growth vs LY • Strong Growth in 1) Field Corn in India 2) Canola in Australia, and 3) Field and Fresh corn in Thailand

• Grain Sorghum season in Argentina got delayed

which impacted Q1FY23 performance

• Notwithstanding, the decline in Sorghum acres due to drought in USA, the growth in revenue expected to be robust

+28% EBITDA Growth vs LY

• Robust Contribution profit growth (+28% YoY) due to-

o Better realizations in Corn and Canola

o Favorable product mix

Increase in SG&A as % of sales on account of investments in overheads to pursue B2C strategy, partially offsetting contribution profit growth

Note: Proforma financials includes Longreach, a joint venture company

Presentation for First Quarter ended 30th June 2022

13

Thank You

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