VGUARDNSE27 October 2022

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

V-Guard Industries Limited

October 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 and half year ended September 30, 2022.

Kindly take the above information on your records.

Thanking You,

For V-Guard Industries Limited JAYASREE KAMALA Jayasree K Company Secretary

Digitally signed by JAYASREE KAMALA Date: 2022.10.27 18:19:51 +05'30'

Encl: as stated

V-GUARD INDUSTRIES LTD. Regd. office 42/962, Vennala High School Road, Vennala, Kochi - 682 028. CIN:L31200Kll996PLC010010

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

V-Guard Industries Q2 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

06-09

Segment-wise/Geographical Breakup of Revenues

10-12

Annexure

13-15

Managing Director’s Message

4

Commenting on the performance for Q2 FY23, Mr. Mithun Chittilappilly, Managing Director – V-Guard Industries Limited said, “We reported revenues of Rs. 980 crore in Q2 FY23, delivering revenue growth of 8.6% on a year-on-year basis (3-year CAGR of 16.6%). This is a fairly strong performance considering that there was a high base in the corresponding quarter last year. We have also witnessed some softness in demand in the latter part of the quarter.

On a segmental basis, the Consumer Durables segment reported strong growth followed by the Electronics segment which has sustained its improved trajectory of performance. The Electricals segment was nearly flat, reflecting the effect of price reduction in Wires.

During the quarter, South and Non-South markets grew by 2.6% and 17.8% YoY respectively. With continued strong growth from Non-South markets, they contributed 42.7% of total revenue in Q2 FY23, higher than 39.4% in Q2 FY22. With consistently increasing contribution from Non-South markets, we are gaining scale across all regions of the country.

Margins for the quarter were impacted by sale of higher cost Wires inventory at relatively lower realizations due to a fall in copper prices. Even in the other categories, input costs remain significantly higher than long term averages, despite some reduction seen in the last few months. Hence Profit After Tax was Rs. 43 crore in Q2 FY23 compared to Rs. 59 crore in Q2 FY22, a decline of 27% YoY.

We had indicated our plan to bring down inventories back to their normative levels. However, due to some softness in demand towards the end of the quarter, the reduction in inventory days was not as sharp as anticipated. While it may take a little longer than planned, we will revert to normal inventory levels in the coming months.”

Key Highlights – Q2 FY23

Revenue increased by 8.6% YoY in Q2 FY23

• Q2 FY23 revenue increased by 8.6% YoY to Rs. 980.7 crore • South and Non-South markets witnessed YoY growth of 2.6% and 17.8%, respectively • Non-South markets contributed to 42.7% of total revenues in Q2 FY23 as compared to 39.4% in Q2 FY22

EBITDA performance and PAT

• Gross margin contracted by 230 bps YoY, at 28.6% in Q2 FY23 due to price reduction in wires’ business • Ad/promotional spends, at 2.2% of revenues in Q2 FY23 as compared to 1.5% in Q2 FY22 now starting to normalize after dipping • EBITDA at Rs. 70.7 crore in Q2 FY23 declined 24.4% YoY, as compared to Rs. 93.6 crore in Q2 FY22 • EBITDA margins contracted by 315 bps YoY, at 7.2% as compared to 10.4% in Q2 FY22 • Q2 FY23 PAT of Rs. 43.1 crore, decreased 27.0% YoY due to lower gross margin

Strong cash flow generation and balance sheet

• CFO generation at the end of H1 FY23 at Rs. 234.0 crore, improved significantly as compared to Rs. 26.2 crore at the end of H1 FY22 • ROE and ROCE at 16.6% and 20.3%, respectively over the last 12 months • Net cash of Rs. 151.2 crore on balance sheet as on 30th September 2022, as against Rs. 184.9 crore as on 30th September 2021

5

5

P&L Snapshot

P&L Statement

Particulars

Net Revenue

COGS

Gross Margin

Q2 FY23

Q2 FY22

Change

Q1 FY23

H1 FY23

H1 FY22

Change

(Rs. Cr)

(Rs. Cr)

%

(Rs. Cr)

(Rs. Cr)

(Rs. Cr)

%

6

980.66

902.96

8.6%

1,009.64

1,990.30

1,463.69

699.94

623.65

12.2%

709.27

1,409.21

999.22

28.6%

30.9%

-2.3%

29.8%

29.2%

31.7%

EBITDA (excluding other income)

70.69

93.55

-24.4%

81.89

152.58

136.92

as a % to Net Revenue (NR)

Other Income (including finance income)

7.2%

3.47

10.4%

-3.2%

2.73

27.2%

8.1%

5.06

7.7%

8.53

9.4%

6.70

EBITDA including other income

74.16

96.28

-23.0%

86.95

161.11

143.61

as a % to NR

PBT

as a % to NR

PAT

as a % to NR

7.6%

10.7%

-3.1%

8.6%

8.1%

9.8%

58.35

82.44

-29.2%

72.33

130.67

117.35

5.9%

9.1%

-3.2%

43.14

59.06

-27.0%

4.4%

6.5%

-2.1%

7.2%

54.02

5.4%

6.6%

8.0%

97.17

83.69

4.9%

5.7%

36.0%

41.0%

-2.5%

11.4%

-1.7%

27.3%

12.2%

-1.7%

11.3%

-1.5%

16.1%

-0.8%

Financial Highlights (Q2 FY23 vs. Q2 FY22)

7

Total Income (Rs. crore)

Gross Profit

279

281

903

981

Key ratios (%)

Gross Margin

8.6%

0.5%

EBITDA Margin (excl. other income)

Q2 FY22

Q2 FY23

Q2 FY22

Q2 FY23

Net Margin

EBITDA (Rs. crore) 94

71

PAT (Rs. crore)

Ad & Promotion Exp./ Total Revenues

Employee Cost/ Total Operating Income

Other Expenditure/ Total Operating Income

59

43

Tax rate

Diluted EPS (Rs.)

-24.4%

-27.0%

Q2 FY22

Q2 FY23

Q2 FY22

Q2 FY23

Q2 FY23

Q2 FY22

28.6%

7.2%

4.4%

2.2%

6.6%

14.8%

26.1%

0.99

30.9%

10.4%

6.5%

1.5%

7.8%

12.7%

28.4%

1.36

Financial Highlights (H1 FY23 vs H1 FY22)

8

Total Income (Rs. crore)

1,990

1,464

Gross Profit

581

465

36.0%

25.1%

H1 FY22

H1 FY23

H1 FY22

H1 FY23

EBITDA (Rs. crore)

137

153

PAT (Rs. crore) 97

84

11.4%

16.1%

H1 FY22

H1 FY23

H1 FY22

H1 FY23

Key ratios (%)

Gross Margin

H1 FY23

H1 FY22

29.2%

31.7%

EBITDA Margin (excl other income)

Net Margin

Ad & Promotion Exp./ Total Revenues

Employee Cost/ Total Operating Income

Other Expenditure/ Total Operating Income

Tax rate

Diluted EPS (Rs.)

7.7%

4.9%

2.1%

7.2%

14.4%

25.6%

2.22

9.4%

5.7%

1.9%

8.8%

13.6%

28.7%

1.93

Financial Highlights – Balance Sheet Perspective

Balance Sheet Snapshot (Rs. Cr)

30 September 2022

30 June 2022

30 September 2021

Net Worth

Gross Debt

Current Investments

Cash & Cash Equivalents (inc. bank balance)

Net Cash Position (Rs. crore)

Fixed Assets

1,450.6

10.0

100.6

60.6

151.2

451.1

1,460.7

10.0

70.1

113.1

173.2

422.6

1,249.0

10

5.0

189.9

184.9

391.3

Balance Sheet Snapshot (Rs. Cr)

30 September 2022

30 June 2022

30 September 2021

Debtor (days)*

Inventory (days)*

Creditor (days)*

Working Capital Turnover (days)

RoE* (%)

RoCE* (%)

34

103

49

88

16.6%

20.3%

34

108

58

84

17.5%

22.0%

41

125

81

84

18.3%

25.3%

Note: *Calculations are on a trailing twelve month basis

9

9

Segment-wise Breakup – Q2 FY23 vs. Q2 FY22

10

Segment Revenue

Electronics

Electricals

Consumer Durables

Grand Total

Segment Result

Electronics

Electricals

Consumer Durables

Grand Total

Q2 FY23 (Rs. Cr)

227.4

416.1

337.2

980.7

Q2 FY23

(Rs. Cr)

34.1

21.2

9.7

65.0

Contribution (%)

23.2%

42.4%

34.4%

100.0%

Margin (%)

15.0%

5.1%

2.9%

6.6%

Q2 FY22 (Rs. Cr)

209.2

414.4

279.4

903.0

Q2 FY22

(Rs. Cr)

40.1

40.4

8.5

89.0

Contribution (%)

YoY growth (%)

23.2%

45.9%

30.9%

100.0%

Margin (%)

19.1%

9.8%

3.0%

9.9%

8.7%

0.4%

20.7%

8.6%

YoY growth

(%)

-15.0%

-47.5%

14.5%

-27.0%

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

Segment-wise Breakup – H1 FY23 vs H1 FY22

11

Segment Revenue

Electronics Electricals

Consumer Durables

Grand Total

Segment Result

Electronics Electricals Consumer Durables Grand Total

H1 FY23 (Rs. Cr) 530.7

823.3

636.2

1,990.3

H1 FY23 (Rs. Cr) 78.1

49.0

13.5

140.5

Contribution (%)

26.7%

41.4%

32.0%

100.0%

Margin (%)

14.7%

5.9%

2.1%

7.1%

H1 FY22 (Rs. Cr) 368.1

666.4

429.1

1,463.7

H1 FY22 (Rs. Cr) 60.8

64.1

2.6

127.5

Contribution (%)

25.2%

45.5%

29.3%

100.0%

Margin (%)

16.5%

9.6%

0.6%

8.7%

YoY growth (%) 44.2%

23.5%

48.3%

36.0%

YoY growth (%) 28.5%

-23.6%

425.9%

10.3%

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

Geographical Breakup of Revenues

12

Region

South

Non-South

Total Revenue

Region

South

Non-South

Total Revenue

Q2 FY23

(Rs. Cr)

561.6

419.1

980.7

H1 FY23

(Rs. Cr)

1,097.2

893.1

1,990.4

Contribution (%)

57.3%

42.7%

100%

Contribution (%)

55.1%

44.9%

100%

Q2 FY22

(Rs. Cr)

547.3

355.6

903.0

H1 FY22

(Rs. Cr)

865.8

597.9

1,463.7

Contribution (%)

60.6%

39.4%

100%

Contribution (%)

59.1%

40.9%

100.0%

YoY growth

(%)

2.6%

17.8%

8.6%

YoY growth

(%)

26.7%

49.4%

36.0%

Market Overview of V-Guard’s Product Portfolio

14

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

15

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 FY22. 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

16

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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