TARSONSNSE6 November 2022

Tarsons Products Limited has informed the Exchange about Investor Presentation

Tarsons Products Limited

Date: 6th November, 2022

To, The Manager Listing Department BSE Limited, Phiroze Jee Jee Bhoy Towers, Dalal Street, Mumbai – 400001

BSE Scrip code: 543399 ISIN: INE144Z01023

An ISO 9001 & ISO 13485 Certified Company

To, The Manager Listing Department National Stock Exchange of Limited, Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra – Kurla Complex, Bandra, Mumbai-400051 NSE Symbol: TARSONS ISIN: INE144Z01023

India

Subject: Investors Presentation- for Quarter ended 30th September, 2022

Dear Sir/Madam,

Pursuant to Regulation 30(6) of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, we are enclosing herewith an Investors Presentation on the Operational & Financial Highlights for the quarter ended 30th September, 2022.

The Presentation will also be uploaded on the Company’s website at www.tarsons.com.

We request you to kindly take the same on your records.

Thanking you,

Yours Faithfully, For Tarsons Products Limited (Formerly Tarsons Products Private Limited)

Santosh Kumar Agarwal Company Secretary and Chief Financial Officer Membership No. 44836

Encl: As above

Tarsons Products Limited, 902, Martin Burn Business Park, BP-3, Sector –V, Salt Lake, Kolkata – 700091 Tel: +91 33 3522 0300, Web: www.tarsons.com Mail: info@tarsons.com, CIN: L51109WB1983PLC036510

TARSONS PRODUCTS LIMITED Investor Presentation - November 2022

arsons

TRUST

DELIVERED

Leading player in the domestic plastic labware market and presence over 40 countries across the Globe

Safe Harbor

arsons

TRUST DELIVERED

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Tarsons Products Limited (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.

All Maps used in the presentation are not to scale. All data, information, and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness

2

Tarsons – at a Glance

One of the leading Indian labware company engaged in the designing, development, manufacturing and marketing of consumables, reusables and others (including benchtop equipment & instruments)

Products used in laboratories across research organizations, academia institutes, pharmaceutical companies, CROs, diagnostic companies and hospitals

39+ years of experience in the life sciences industry delivering trusted high-quality products.

Robust market share in the highly fragmented Indian labware market*

Diversified product portfolio with 1,700+ SKUs across 300 product segment

,

------

5 vertically integrated manufacturing facilities in West Bengal

------

Pan-India distribution network with long-standing relationships with the distributors

One of the few players in India to have a global reach# in the labware market with 45+ authorized distributors & partners supplying products to over 40 countries

*Approximately 9-12% as per Frost & Sullivan Industry Report 2021 #As per Frost & Sullivan Industry Report 2021

3

Our Journey

Incorporation of TPL with manufacturing of reusable plastic products

Expanded product line by initiating manufacturing of Centrifuge Tubes

Became an ISO 9001 certified manufacturing entity

Obtained ISO 13485:2016/NS- EN certificate for manufacturing facility

Acquired 5 acres of land in Panchla & 6 acres of land in Amta to develop another facility for capacity expansion, introduction of new product lines, backward integration & fulfillment center

Got listed on Stock Exchanges

1983

1984

1987

2002

2009

2012

2018

2019

2021- 2022

Commenced production of Pipette Tips, thereby creating a high-quality import substitute

Pioneered the first fully robotic clean room plant for manufacturing molecular biology consumables

Setup manufacturing facility expanding into production of fully automatic centrifuge tubes, and cryogenic vials in Dhulagarh

Set up line for PCR products in Jalan Industrial Complex at Jangalpur

Leading Indian Labware Supplier

arsons

TRUST DELIVERED

Trusted Brand for high quality products in the plastic labware market with 39+ years vintage in the industry

Expertise in production of a wide range of labware products & amongst the top 3 players with a robust market share*

Ability to offer differentiated, user friendly, reliable quality & cost-effective products has enabled strong brand recognition & customer loyalty

Individual product brands like Maxipense, Spinwin, Cryochill are well- recognized by the scientific community

Pioneered the first fully automated plant for manufacturing molecular biology consumables

In-house engineering team driving innovation & ensuring exceptional liquid handling performance across the liquid handling products

Source*: As per Frost & Sullivan Industry Report 2021

5

Our Competitive Edge

arsons

TRUST DELIVERED

Geographical Presence Wide geographic reach through a strong sales & distribution network

03

04

State of Art Facilities Well-equipped and advanced automation driven manufacturing facilities

02

Diversified Customers Long-standing relationships with a diverse set of key end-customers

01

Brand & Quality Leading Indian supplier to the life sciences sector with strong brand recognition and high- quality diversified products across varied customer segments.

Experienced Management Team Experienced promoter supported by a highly competent management team and backed by board of directors comprising of industry veterans

Financial Stability Financial track record with efficient capital allocation & streamlined operations ensuring consistent high profitability

05

06

6

Catering to diversified End User Industry…

arsons

TRUST OELIVERED

Plnebs"

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Academic Institutes & Research Organization

National Centre for Biological Sciences

Indian Institute of Chemical Technology

Rain Forest Research Institute

KIIT University

Pharmaceutical Industry

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Diagnostics Industry

Dr Lal Pathlabs Limited

Metropolis Healthcare Limited

Molbio Diagnostics Private Limited

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Exports Market

Avantor, Inc

FC-BIOS SDN BHD

iCell INC

Toei Kaisha Limited

1

2

3

4

5

6

Measures to strengthen customer relations

Regular Feedback from Customers on quality, delivery & cost

Maintaining leading industry & Regulatory Compliance Standards

Product Customization as per the customer’s specific needs

Adherence to Quality standards & Safety Protocols in place

Wide Range of Products

50-member Sales Team with deeply entrenched relationships

7

Our State-of-the-art Manufacturing Facilities…

Land Area (in sq. mts.)

Ownership

Mfg Revenue Contribution (FY22)

530

1,022

515

15,142

4,047

21,550

24,080

Leased

Leased

Leased

Owned

Leased

Owned

Owned

5.0%

6.4%

2.0%

62.1%

24.5%

-

-

Units

Burroshibtolla I

Burroshibtolla II

Kasba

Jangalpur

Dhulagarh

Panchla

Amta

Upcoming Facility

Key Highlights of the High Precision Manufacturing Process

✓ Vertically integrated manufacturing capabilities with design

& development being carried out in-house

✓ Automated manufacturing with use of robotics & other technologies developed in collaboration with overseas partners

✓ Production process free from human touch & thus helps to achieve the desired levels of purity required for use in life sciences products

✓ Manufactured in clean aseptic environment;

manufacturing process is carried out in fully-validated & 3rd-party certified ISO 8 clean rooms

✓ Quality Certifications: ISO & CE certifications

✓ Company is developing a new fulfillment center with in- house sterilization capability in Amta, West Bengal, for which the land has been acquired

✓ Company is expanding into new products at upcoming

production facility in Panchla, West Bengal

8

…with widespread Domestic Sales & Distribution network…

arsons

TRUST DELIVERED

Comprehensive Pan-India Distribution Network

Long-standing relationships with Distributors

North: 20% of FY22 Domestic Sales 42 Distributors

East: 19% of FY22 Domestic Sales 42 Distributors

West: 23% of FY22 Domestic Sales 18 Distributors

South: 38% of FY22 Domestic Sales 39 Distributors

Data as on FY22

All Maps used in the presentation are not to scale. All data, information, and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness

9

…with huge underlying Export Market Potential…

Huge Export Opportunity Market

One of the very few players to have a Global Reach

Demand for plasticware expected to grow at 10% CAGR for developing markets like APAC & MEA, developed markets like Americas & Europe also expected to grow healthy

✓ As of 31st March 2022, the company sold its products to 40+ countries via 45+

distributors

✓ Export operations are a blend of branded and ODM sales

✓ Under the ODM model, the product is independently designed & developed by the

company as per the requirements given & then sold to the respective brand owners

Factors such as supplier reliability, cultivating new relationships, deepening existing relationships and meeting demands in timely manner will enhance the export market share

Rapid increase in demand for plasticware is providing platform for Indian players to expand share of export revenues while continuing import substitution at home

Export Revenue (INR mn)

Export Revenue Break-up (%)

993

FY19

FY22

480

35%

43%

65%

57%

Established Indian players can further expand export market share on back 0 of high-quality & reliable products with 4 enhanced R&D and independent design & customization capabilities

Domestic companies in India can take advantage of their competitive pricing 0 in order to capture larger share of global market 3

FY19

FY22

Branded

ODM

Key Overseas Clients (ODM Sales)

aI cvontor

e.iceLl

Toei Kaisha

10

…offering Wide Range of High-Quality Products…

TRUST DELIVERED

Our products are made from high-quality medical grade DMF registered resins which are selected to minimize additives & reduce potential leachables

Consumables

63% of FY22 Revenues

• Portfolio of products under this category

include: • Centrifuge ware • Cryogenic ware (tubes & accessories) • PCR consumables (tubes, plates, and

strips) • Petri dish • Pipettes

t

Reusables

33% of FY22 Revenues

• Portfolio of products under this category

include: • Bottles & Carboys • Beakers • Measuring cylinders • Racks • Others (jars, desiccators etc.) • High quality standards maintained to

ensure the products are leakage proof through specially designed lip-sealing geometry

Others

4% of FY22 Revenues

• Products under this category includes benchtop instrumentation such as:

• Vortex shakers • Centrifuges • Pipettors

• These products enable molecular works of

cell collection, extraction, simple spin-down and f-tube separation

Offering a Wide Range of Products enabling its end-customers to source most of their product needs from a Single Source

11

…diversified product portfolio of Plastic Labware

TRUST

DELIVERED

Pipette Tips

Centrifuge Tubes

Petri Dishes

Cryo Vials

Storage Vials

Mostly used in research work for transferring small volume of liquids with high precision

for versatile applications, Perfect these are used for storage, spinning down & separation of colloidal solution

• Mostly used in the culture of microbes and sensitivity assays Typically used once and discarded which optimizes time consumed in washing and sterilizing

storage of biological Used for materials at temperatures as low as -196°C (vapour phase of liquid nitrogen) and up to 121°C

Storage vials are designed for use with samples from -80°C to 121°C. Used for storage of PCR reagents, enzymes diagnostics, biochemical reagents or samples

other

and

Bottles

Carboys

Beakers

Cylinders

Benchtop Instruments

• Used

for

containment, protection and transportation of various kinds of reagents Leakproof, strong and durable

Used for media formulation and mixing, aseptic protocols, stirring and storage of intermediates

• Used for mixing; graduations are approximate and not intended for accurate liquid measurement Economical enough to discard after one use, or strong enough to reuse

Used to measure the volume of a chemicals, and solutions liquids, during daily lab work

• Wide

instrumentation

variety products which include vortex

benchtop shakers, centrifuges, pipettors Enable molecular works of cell collection, extraction, simple spin-down and f-tube separation

like

12

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s e l b a m u s n o C

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) s e a S 2 2 Y F f o % 7 3 (

s r e h t O & s e b a s u e R

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Glimpse of our product portfolio & processes

TRUST

DELIVERED

Video link – Click here

Video link – Click here

Video link – Click here

Disco er a wide range of

'Lab are at Tarsons

Video link – Click here

Video link – Click here

For more information & videos please visit www.tarsons.com/video-new

13

Key Business Strategies

Key Business Strategies

• Focus on branding & promotion to enhance visibility in the labware industry to increase

brand awareness & loyalty

Enhance existing & expand product portfolio

• Manufacture New Products in the cell culture & robotic handled consumables and expand

into the import dominated markets of these products Leverage the advantage of “Make in India” and grow our domestic sales vis-à-vis exports

Enhance manufacturing capacities to leverage growth

• Expand manufacturing capacities in popular product categories like liquid handling, centrifuge

ware, & cryo ware through additional machines, moulds and ancillary infrastructure

• Acquired 5 acres of land to develop a new manufacturing facility in Panchla, West Bengal to

expand & enter into the new product segment comprising of cell culture

• Also, acquired 6 acres of land at Amta to develop fulfilment center, radiation facility and

manufacture few products

• Plans to export to ~120 countries in the next 5-10 years through the extensive experience and

proven track record of catering to overseas customers

• Two-pronged approach:

Increasing presence in overseas markets

• Branded sales targeting emerging markets such as Asia Pacific, Middle East and South America • ODM sales to supply products to developed markets such as USA and Europe

Maintain operational efficiency & profitability

Implemented strategic cost-saving and efficiency improvement processes such as advanced automation solutions to improve productivity which resulted in a ~58% PAT CAGR from FY20 to FY22

• Continue to invest in automation in order to avoid human error & consequently improve

throughput

14

Experienced Board of Director & Managerial Team

TRUST

DELIVERED

Sanjive Sehgal Chairman & Managing Director

• Chairman & Managing Director of Tarsons Product

Limited

• Has over 31 years of experience in the company

Rohan Sehgal Whole Time Director

• Whole-time Director of the company • Has over 8 years of experience working in the

company

Santosh Agarwal Chief Financial Officer & Company Secretary

• Qualified as a Chartered Accountant & Company

Secretary

• Has over 21 years of experience

Gaurav Podar Non-Executive Nominee Director

• Currently, Director with ADV Partners •

Investment professional with 11+ years of experience

Girish Vanvari Independent Director

Founder of Transaction Square – a Tax, Regulatory & Business Advisory Firm

• Qualified as a Chartered Accountant

Sucharita Basu Independent Director

• Co-founder AQUILAW • 21+ years of experience in commercial & corporate

agreements, capital markets & real estate

Viresh Oberai Independent Director

• 22+ years experience with Tata Steel • Conferred with “Udyog Rattan” award from Indian Economics

Society

15

Contribution towards Environmental, Social & Governance

Clean room conditions eliminates all chances of contamination

Productivity optimisation with use of high automation

Use of Medical Grade Plastics. Products are designed to withstand critical use

NO Hazardous materials consumed

NO litigations faced for pollution or degradation of environment over the past five years

NO impact of Climate change

Employee Welfare: Multi- pronged approach towards employee development.

Company has NOT witnessed any employee unrest / strikes or lockouts since inception

The Board has an optimum combination of Executive and Non- Executive directors

Company has Clean Track Record of Liability payments to various stakeholders

Some of the CSR activities has been directed towards TATA Cancer Hospital & Narayana Hrudayala

Regular Review & Updation of policies for change requirements.

Whistleblower policy implemented

16

DELIVERING

TRUST

Across 40 countries, our range of quality labware products help achieve scientific discovery and improve healthcare.

Industry Update

HlGHUGHTS • An Indian company' engaged in the designing, development. manufacturing and marketing of labware products used in various laboratories and research organlutions

• SUpplyto over 40countries across both developed

and emerging markets

• F1ve tmnUfilCturing facilities located In West Bengal

• Diverslfoed product portfolio with over 1,700 SKUs

across 300 products, as of June 30,2021

• With over three decades' of experience serving life sciencessuccessfully built 'Tarsons' inlO a leading Indian company In terms of revenue In the plastlc labware market In India

arsons

TRUST

DELIVERED

Plastic Labware Market

arsons

TRUST DELIVERED

Indian plastic labware market is expected to grow at 16% CAGR from 2020-2025

Split of Global Market Size of Plastic Labware (2020)

Global Laboratory Equipment Market Size (INR Bn)

Indian Laboratory Equipment Market Size (INR Bn)

1,131

589

1,437

969

34

26

24

12

FY20

FY25

FY20

FY25

Labware

Only Plasticware

▪ Expected increase in investments by various pharmaceutical majors to advance research

into various chronic diseases treatment

▪ COVID-19 pandemic has led to an increase in long term demand for laboratory

investigations, vaccine development activities and clinical trials

▪ Key growth drivers of the Indian market include:

Urbanization & growing middle class coupled with sedentary lifestyles are resulting in increasing incidence of chronic diseases which in turn drive healthcare research & demand for labware products

Certrifuge ware

14%

▪ Centrifuge & Liquid Handling market dominate the Laboratory equipment market

Liquid handling

26%

41%

PCR & Cell/ Tissue Culture

▪ The automated liquid handling market is anticipated to witness a significant market growth during the forecast period

6%

Bottles & Carboys

6% Cryoware

▪ PCR product segment has seen a strong growth lately due to high demand on account of the pandemic

Diagnostic Labs

Others 4%

24%

IVF Clinics

3%

11%

Academia/ Research

31%

▪ The Academia/Research and

Pharmaceutical segments contribute to majority of the end use making up ~60%

▪ With strong increase in outsourcing by

pharma companies, CROs are expected to grow strongly

▪ Diagnostic labs are expected to grow

at a robust pace on account of increasing awareness and need of testing

Highly underpenetrated healthcare sector provides significant room for growth

CROs

27%

Growth in pharmaceutical R&D outsourcing to India will serve as a huge catalyst for the labware space

Pharmaceutical

Source: As per Frost & Sullivan Industry Report 2021

18

Rapid Shift from Glassware to Plasticware in India

arsons

TRUST DELIVERED

Indian Laboratory Equipment Market (Breakup of Glassware and Plasticware segments)

Market Size

INR 10.8 bn

INR 7.5 bn

INR 11.3 bn INR 12.2 bn

INR 8.4 bn

INR 25.8 bn

18.3

59.0%

41.0%

2015

23.5

48.0%

52.0%

2020

34.2

25.0%

75.0%

2025

Glassware Products

Plasticware Products

Key reasons for the shift:

▪ Increased Applicability: Superior ability to handle radioactive isotopes, hazardous & carcinogenic chemicals or substances ▪ Enhanced Safety: Inherent characteristics of plasticware including thermo-stability & safety of laboratory personnel in case of

accidents

▪ Less Contamination: Samples stored in glass containers are prone to contamination due to leaching of inorganic ions into

aqueous solutions or exposure to light in case of light-sensitive materials; thus, making plasticware a preferred choice vis-à-vis glassware

▪ Ease of Handling : Plastic Labware is significantly lighter in weight and much easier to handle over long hours than glassware ▪ Durability: Plastic equipment is unbreakable & has a longer shelf life as well allowing for better use & flexibility to scientists &

researchers

▪ Cost Effective: Plastic Labware is more cost effective than glassware

India Plasticware Laboratory Consumables Market by Product Type (INR mn)

India Plasticware Laboratory Reusables Market by Product Type (INRmn)

India Plasticware Laboratory PCR/Cell Culture Market by Product Type (INR mn)

71

3,279 332 1,253 1,622

2015

120

4,945

548 1,883

2,395

2020

10,050

247

1,167

3,698

4,938

2025F

1,132

49

1,083

2015

1,833 95 1,738

2020

3,161

133

3,028

2025F

Centrifuge Ware

Liquid Handling

Cryoware

Others

Bottles, Beakers, Flasks & Carboys

Others

3,105

257

2,848

2015

5,473 398 5,075

2020 PCR, Cell Culture

Others

12,544

825

11,719

2025F

▪ Centrifuge ware is largest segment within consumables with 48% market share ▪ Increased investments in life sciences sector including omics research, advanced healthcare, microbiology, drug development, and clinical diagnostics are key factors supporting higher usage of laboratory products

▪ India being a vaccine manufacturing hub is also a driving point for use of laboratory ware especially consumables for quality testing and approvals

▪ India being price sensitive country prefers plastic reusables as they have long shelf life in addition to being unbreakable and inexpensive as compared to glass

▪ Increase in automation in biotech & diagnostic labs will boost demand for

plasticware reusables where storage and machine handling requires products with better flexibility and dexterity

▪ Cell / Tissue Culture is high end, large & growing market in India with huge

potential for growth

▪ Increase in R&D in field of cell engineering is also expected to propel growth

of cell culture supplies market

▪ Stringent license and accreditation procedures involved with maintaining

cell cultures allow only specific companies to operate in the market

Source: As per Frost & Sullivan Industry Report 2021

19

RELIABILITY

•Presence in 40 countries

*1,700 SKUs

* 300 Products

Q2 FY23 Financial Highlights

arsons

TRUST DE:LIVERED

Q2 FY23 Key Financial Highlights

arsons

TRUST DELIVERED

Revenue (in Rs. Crs)

EBIDTA (in Rs. Crs)

Profit After Tax (in Rs. Crs)

Higher share of Covid related sales

Higher share of conventional business

76.0

68.6

71.2

38.5

Commodity inflation, Marketing expenses & investments in manpower to support future growth impacted EBITDA

31.1

32.7

24.9

20.3

21.5

Q2FY22

Q1FY23

Q2FY23

Q2FY22

Q1FY23

Q2FY23

Q2FY22

Q1FY23

Q2FY23

GP Margin (%)

EBIDTA Margin (%)

PAT Margin (%)

79.1%

79.1%

76.8%

50.6%

45.4%

45.9%

32.7%

29.6%

30.1%

Q2FY22

Q1FY23

Q2FY23

Q2FY22

Q1FY23

Q2FY23

Q2FY22

Q1FY23

Q2FY23

➢ Revenue for Q2FY23 stood at Rs. 71.2 crs as compared to Rs. 76.0 crs in Q2FY22

➢ Dip in the revenue was on account of high share of covid related revenues during H1 of FY22.

➢ On a like-to-like basis, our conventional business has witnessed resilient YoY growth and we expect this to continue going forward

➢ Gross margin in Q2FY23 was impacted due to a change in product mix and inflationary commodity environment on tensions & account of geo-political supply chain disruptions

➢ EBIDTA for Q2FY23 stood at Rs. 32.7 crs as compared to Rs. 38.5 crs in Q2FY22

➢ EBIDTA margins have been impacted on for our facility & Marketing & expenses exports in the future growth to fuel our

account of manpower cost upcoming Branding markets engines

21

Q2 FY23 Key Operational Highlights

arsons

TRUST DELIVERED

(in Rs. Crs)

145

140

76

52

25

71

44

-14%

+11%

27

103

93

-10%

42

+12%

47

t r o p x E : c i t s e m o D – t l i

p S e u n e v e R

32%

29%

Q2FY22

68%

H1FY22

71%

38%

Q2FY23

62%

34%

H1FY23

66%

Q2FY22

Q2FY23

H1FY22

H1FY23

Domestic

Exports

➢ Our export business revenues grew by 11% & 12% on Y-o-Y basis for Q2FY23 & H1FY23 respectively. Our constant endeavor to increase our presence in the global markets

are yielding results

➢ Off the total exports revenue; 41% was contributed by branded products & 59% by ODM sales in Q2FY23. For H1FY23, 35% was contributed by branded products & 65% by

ODM sales

➢ Domestic revenues were impacted on the back of high share of Covid related revenues in Q2FY22. Revenues for our conventional domestic business has grown substantially

on a Y-o-Y basis for Q2 & H1FY23

➢ Spilt across Domestic : Export revenues stood at 62:38 for Q2FY23 & for H1 FY23 it stood at 66:34

22

Q2 & H1 FY23 Profit & Loss Statement

arsons

TRUST DELIVERED

Profit and Loss (in Rs. Crs)

Revenue from Operations

Cost of Goods Solds

Gross Profit

Gross Profit Margin

Employee Cost

Other Expenses

EBITDA

EBITDA Margin

Depreciation

Other Income

EBIT

Finance Cost

Profit before Tax

Tax

Profit After Tax

Q2FY23

Q2FY22

71.2

16.6

54.7

76.0

15.9

60.1

76.8%

79.1%

8.8

13.2

32.7

7.6

14.0

38.5

45.9%

50.6%

6.9

3.7

29.5

0.7

28.8

7.3

21.5

4.8

1.4

35.1

1.6

33.5

8.6

24.9

YoY

-6.3%

-9.1%

-15.0%

-15.9%

-14.2%

-13.8%

Profit After Tax Margin

EPS

30.1%

4.03

32.7%

4.89

QoQ

3.8%

0.8%

5.0%

6.6%

5.6%

5.7%

Q1FY23

68.6

14.4

54.3

79.1%

8.3

14.9

31.1

45.4%

6.1

2.7

27.7

0.4

27.3

7.0

20.3

29.6%

3.82

H1FY23

H1FY22

139.9

30.9

109.0

77.9%

17.0

28.1

63.8

145.2

28.3

116.9

80.5%

15.3

26.4

75.2

45.6%

51.8%

13.0

6.4

57.2

1.2

56.0

14.3

41.8

29.9%

7.85

9.4

3.4

69.3

2.4

66.9

17.2

49.7

34.3%

9.77

YoY

-3.7%

-6.8%

-15.2%

-17.4%

-16.2%

-16.0%

23

Balance Sheet

Assets (in Rs. Crs)

Non - Current Assets

Property Plant & Equipment's

CWIP

Other Intangible assets

Right of use asset

Financial Assets

(i) Other Financial Assets

Current Tax Assets (Net)

Other Non Current Assets

Current Assets

Inventories

Financial Assets

(i) Trade receivables

(ii) Cash and cash equivalents

(iii) Bank balances other than (ii)

Other Financial Assets

Other Current Assets

Total Assets

Sept-22

Mar-22

Equity & Liabilities (in Rs. Crs)

Sept-22

Mar-22

arsons

TRUST DELIVERED

395.2

191.4

74.0

0.6

6.7

7.0

2.7

112.9

233.4

99.0

57.9

62.8

0.0

0.1

13.5

628.6

299.7

181.4

32.2

0.7

6.7

5.9

2.5

70.3

244.5

82.4

65.2

77.4

8.4

0.1

11.1

544.2

Total Equity

Share Capital

Other Equity

Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Lease Liabilities

(iii) Other Financial Liabilities

Other Non Current Liabilities

Deferred Tax Liabilities

Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Trade Payables

(iii) Other Financial Liabilities

Other Current Liabilities

Current tax liabilities (net)

Provisions

531.8

10.6

521.1

21.7

10.8

0.0

0.1

6.1

4.7

489.9

10.6

479.2

19.5

9.3

0.0

0.1

5.6

4.4

75.0

34.9

50.8

9.3

9.2

3.2

2.1

0.4

12.3

13.0

3.5

4.7

0.0

1.5

Total Equity & Liabilities

628.6

544.2

24

Cash Flow Statement

Particulars (in Rs. Crs)

Net Profit Before Tax

Adjustments for: Non -Cash Items / Other Investment or Financial Items

Operating profit before working capital changes

Changes in working capital

Cash generated from Operations

Direct taxes paid (net of refund)

Net Cash from Operating Activities

Net Cash from Investing Activities

Net Cash from Financing Activities

Net Increase/Decrease in Cash and Cash equivalents

Add: Cash & Cash equivalents at the beginning of the period

Cash & Cash equivalents at the end of the period

arsons

TRUST DELIVERED

Sep-22

Sep-21

56.0

11.2

67.3

-20.7

46.6

-12.1

34.5

-88.0

38.9

-14.7

77.4

62.8

66.9

11.9

78.8

-36.0

42.9

-15.1

27.7

-81.7

69.6

15.6

2.3

17.9

25

Management Commentary

TRUST

DELIVERED

Commenting on the Q2 FY23 performance of the company Mr. Rohan Sehgal Said:

“Our revenues for Q2FY23 were down by 6% on a Y-o-Y basis and up by 4% on a Q-o-Q basis. If we compare on a like to like basis i.e. negating the high base of covid related revenues in H1FY22, our conventional business has shown a substantial growth. With addition in our product portfolio and wide network of distributors across India, we are confident of sustaining our growth in the domestic conventional business

Rohan Sehgal Whole Time Director

Our exports revenues have grown by 11% & 12% for Q2 & H1FY23 respectively. With expanding product portfolio and the Brand & Trust, ‘Tarsons’ have developed over the last 4 decades, we are confident of expanding our footprints in the global markets

Our capacity expansion is on track and the commissioning of the upcoming facility is expected to be in H1 FY24. We are confident of ramping up this facility in a short span because "Tarsons" as a brand has grown in popularity for quality products and timely delivery

Our strategy is to be present in all business segments of the life science industry, gain a significant share of the Indian market, and strengthen our presence in the export markets.”

26

Historical Consolidated Financial Highlights

arsons

TRUST DELIVERED

REVENUE (in Rs. Crs)

EBITDA (in Rs. Crs)

PAT (in Rs. Crs)

+31%

229

301

176

153

+48%

103

101

+58%

69

69

41

FY20

FY21

FY22

FY20

FY21

FY22

FY20

FY21

FY22

GP Margin

676 bps

72.3%

73.1%

79.1%

EBITDA Margin

1,139 bps

45.2%

50.8%

39.4%

PAT Margin

1,042 bps

30.1%

33.5%

23.0%

FY20

FY21

FY22

FY20

FY21

FY22

FY20

FY21

FY22

27

Historical Consolidated Profit & Loss Statement

arsons

TRUST DELIVERED

Profit and Loss (in Rs. Crs)

Revenue from Operations

Cost of Goods Solds

Gross Profit

Gross Profit Margin

Employee Cost

Other Expenses

EBITDA

EBITDA Margin

Depreciation

Other Income

EBIT

Finance Cost

Profit before Tax

Tax

Profit After Tax

Profit After Tax Margin

FY22

300.8

62.9

237.9

79.1%

31.4

53.8

152.7

50.8%

22.0

8.5

139.2

4.2

135.0

34.3

100.7

33.5%

FY21

228.9

61.5

167.4

73.1%

24.4

39.5

103.4

45.2%

13.7

5.4

95.2

2.7

92.4

23.6

68.9

FY20

175.9

48.7

127.2

72.3%

20.1

37.9

69.3

39.4%

14.2

4.2

59.2

6.1

53.1

12.6

40.5

30.1%

23.0%

CAGR

30.8%

36.7%

676 bps

48.5%

1,139 bps

53.3%

59.4%

57.6%

1,042 bps

28

Historical Consolidated Balance Sheet

arsons

TRUST DELIVERED

Assets (in Rs. Crs)

Non - Current Assets

Property Plant & Equipment's

CWIP

Other Intangible assets

Right of use asset

Intangible Assets under development

Financial Assets

(i) Other Financial Assets

Current Tax Assets (Net)

Other Non Current Assets

Current Assets

Inventories

Financial Assets

(i) Trade receivables

(ii) Cash and cash equivalents

(iii) Bank balances other than (ii)

Other Financial Assets

Other Current Assets

Total Assets

Mar-22

Mar-21

Mar-20

Equity & Liabilities (in Rs. Crs)

Mar-22

Mar-21

Mar-20

299.7

181.4

32.2

0.7

6.7

0.0

5.9

2.5

70.3

244.5

82.4

65.2

77.4

8.4

0.1

11.1

544.2

183.1

113.7

21.5

0.0

6.8

0.6

3.1

2.4

35.1

112.8

46.7

47.0

2.3

0.8

0.0

15.9

296.0

128.9

87.6

19.3

0.0

4.4

0.0

2.2

1.8

13.5

119.8

48.7

38.2

25.3

0.9

0.0

6.7

Total Equity

Share Capital

Other Equity

Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Lease Liabilities

(iii) Other Financial Liabilities

Other Non Current Liabilities

Deferred Tax Liabilities

Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Trade Payables

(iii) Lease

(iv) Other Financial Liabilities

Other Current Liabilities

Provisions

489.9

10.6

479.2

19.5

9.3

0.0

0.1

5.6

4.4

244.3

197.6

0.2

244.1

9.8

0.2

197.4

10.7

3.3

0.0

0.1

3.2

3.3

5.9

0.0

0.1

1.5

3.2

34.9

41.8

40.4

12.3

13.0

0.0

3.5

4.7

1.5

30.2

30.0

6.0

0.0

2.7

1.4

1.5

5.9

0.0

1.9

1.5

1.1

248.7

Total Equity & Liabilities

544.2

296.0

248.7

29

Historical Consolidated Cash Flow Statement

arsons

TRUST DELIVERED

Particulars (in Rs. Crs)

Net Profit Before Tax

Adjustments for: Non -Cash Items / Other Investment or Financial Items

Operating profit before working capital changes

Changes in working capital

Cash generated from Operations

Direct taxes paid (net of refund)

Net Cash from Operating Activities

Net Cash from Investing Activities

Net Cash from Financing Activities

Net Increase/Decrease in Cash and Cash equivalents

Add: Cash & Cash equivalents at the beginning of the period

Exchange difference on translation of foreign currency

Cash & Cash equivalents at the end of the period

FY22

135.0

23.7

158.7

-41.8

116.8

-33.4

83.5

-137.9

129.6

75.1

2.3

0.0

77.4

FY21

92.4

15.8

108.2

-16.0

92.2

-24.1

68.2

-63.9

-27.2

-23.0

25.3

0.0

2.3

FY20

53.1

20.0

73.1

6.4

79.5

-15.3

64.2

-25.4

-13.8

25.0

0.5

-0.2

25.3

30

Key Ratios

Return on Equity

Return on Capital Employed

Return on Asset

Debt to Equity

28.2%

34.3%

23.3%

0.2

20.5%

20.6%

25.4%

27.2%

16.3%

18.5%

0.1

arsons

TRUST DELIVERED

0.0

FY20

FY21

FY22

FY20

FY21

FY22

FY20

FY21

FY22

FY20

FY21

FY22

Current Ratio

Working Capital (in Rs. Crs)

Working Capital Days*

Asset Turnover

7.0

135

136

3.0

2.7

81

88

114

104

0.7

0.8

0.6

FY20

FY21

FY22

FY20

FY21

FY22

FY20

FY21

FY22

FY20

FY21

FY22

*For WC; Debtors & Inventory calculated on Sales & Creditors on COGS

31

Key Takeaways

TRUST DELIVERED

Leading Indian manufacturer of labware with an established brand & focus on high-quality products

Presence in an industry with double- digit growth potential and multiple growth drivers

Long-standing relationships with 04 distributors catering to a diverse set of end-customers pan-India

arsons'

TRUST

DELIVERED

Financial profile with ~45% EBITDA margins & high ROCE coupled with double-digit growth rates

Highly automated state-of-the-art manufacturing facilities churning out quality products

Well-placed to grow domestic & export business through launch of new products & capacity expansion

32

Thank You

arsons

TRUST DELIVERED

Tarsons Products Limited

CIN: L51109WB1983PLC036510 Mr. Santosh Agarwal – Chief Financial Officer santosh@tarsons.in

SGA Strategic Growth Advisors

Strategic Growth Advisors Private Limited

CIN: U74140MH2010PTC204285 Mr. Sagar Shroff/Mr. Pratik Shah sagar.shroff@sgapl.net / p.s.shah@sgapl.net +91 98205 19303 / +91 98700 30585

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