SONACOMSNSE28 October 2022

Sona Blw Precision Forgings Limited has informed the Exchange about Investor Presentation

Sona BLW Precision Forgings Limited

Q2 & H1 FY23 Earnings Presentation

28 October 2022

Disclaimer

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Sona BLW Precision Forgings 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 contains certain forward-looking statements concerning the Company’s future business prospects and business profitability. Such forward- looking statements are not guarantees of future performance and are subject to a number of risks and uncertainties that are difficult to predict. These risks and uncertainties include, but are not limited to, the Company’s ability to manage growth, the fluctuations in earnings, competition (both domestic and international), economic growth in India and abroad, ability to attract and retain highly skilled professionals, time and cost over runs on contracts, the Company’s ability to manage its international operations, Government policies and actions regulations, interest and other fiscal costs generally prevailing in the economy. The Company does not undertake to make any announcement in case any of these forward-looking statements become materially incorrect in future or update any forward-looking statements made from time to time by or on behalf of the Company.

© Sona BLW Precision Forgings Limited (Sona Comstar). Reproduction and distribution of this Presentation without the permission of Sona Comstar is prohibited.

2

Our Management Team

Mr. Kiran Manohar Deshmukh Group CTO

Mr. V. Vikram Verma CEO, Driveline Business

Mr. Sat Mohan Gupta CEO, Motor Business

Mr. Rohit Nanda Group CFO

Mr. Vivek Vikram Singh MD & Group CEO

Mr. Amit Mishra Head, Investor Relations

3

Q2 FY23 Financial Performance Highlights

6,574 mn | 12%

1,657 mn | 7%

925 mn | 5%

Revenue | YoY Growth

EBITDA | YoY Growth

PAT | YoY Growth

25.2% EBITDA Margin

14.1% PAT Margin

1,310 mn | 6%

BEV Revenue | YoY Growth

21% Q2 FY23 Revenue Share

from BEV

4

H1 FY23 Financial Performance Highlights

12,466 mn | 15%

3,082 mn | 5%

1,684 mn | 5%

Revenue | YoY Growth

EBITDA | YoY Growth

PAT | YoY Growth1

24.7% EBITDA Margin

13.5% PAT Margin

27.7%

RoCE2

27.3%

RoE3

Notes: 1. 2. 3.

Calculated after excluding exceptional income of Q1 FY22 ROCE = LTM EBIT/ Average tangible capital employed ROE = LTM PAT/ Average tangible net worth

5

Update on our Strategic Priorities

Net formed differential gears coming out of our forging press

Update on our Strategic Priorities

Electrification

Global Market Significance

Diversification

Technology

7

Sizeable and Increasing Presence in EVs

25%

2,937 mn

33%

H1 FY23 Revenue Share

H1 FY23 BEV segment

H1 FY23 BEV revenue

from BEV

revenue

YoY growth

36 (10+26)1

EV Programs1 awarded across

23 customers as at the end of

Q1 FY23

+1

37 (10+27)1

EV Programs1 awarded across

23 customers as at the end of

Q2 FY23

Notes: 1.

Include only BEV and PHEV programs currently in serial production as well as in the orderbook; numbers in brackets to be read as  (# of programs in serial production + # of programs in orderbook)

8

37 EV programs across 231 different customers

No. of programs customers

20 10

3

3

-

-

7

3

6

3

4

4

-

-

North America 4 Customers 3 9

6

9

Europe2 5 Customers 1 6

7 2

7

Asia 4 Customers 2 2 3 1

4

Programs in serial production

Programs in orderbook

Programs for geartrain components

Programs for traction motors, IMCM and PHEV starters

Programs for e-Axle

17

+1

India 13 Customers 4 7

13 7

3

+x denotes the change during Q2 FY23

Notes: 1. 2.

2 customers are present in more than one geography Europe geography includes the UK

9

Our Strategic Priorities

Electrification

Global Market Significance

Diversification

Technology

10

Our net order book1 is Rs. 205 billion (9.6x FY22 revenue)

205 bn

Orderbook at the end of Q1 FY23

4 bn

Orders consumed from matured and ramp-up programs during Q2 FY23

4 bn

Orders added for programs won in Q2 FY23

205 bn

Orderbook at the end of Q2 FY23

EV Rs. 140 Billion (68%)

Non-EV Rs. 65 Billion (32%)

# of Programs

# of Customers

57% 15 8

PV

10% 8 7

1% 4 4

13% 28 13

11% 19 8

7% 44 16

2W &3W

CV &OHV

PV

CV

OHV

Notes: 1.

Net order book means the aggregate revenue from awarded programs which are either yet to start production or are yet to fully ramp up, in the next 10 years, after adjusting for the negative impact of all programs that are expected to reach end of life or be phased out. We have also applied a discount to accommodate any unforeseen delays or changes in program launches that may happen in the future.

11

Our Strategic Priorities

Electrification

Global Market Significance

Diversification

Technology

12

Diversified Revenue Mix – By Powertrain

Battery EV increasing as a % of our revenue continues to be our dominant and secular theme

Our pure ICE dependence continues to reduce steadily going from 25% in FY21 to 17% in H1 FY23

FY20

FY21

FY22

H1 FY23

2%

29%

42%

27%

14%

27%

34%

25%

25%

26%

31%

18%

25%

21%

37%

17%

Battery EV

Micro-hybrid / Hybrid

Powersource Neutral

ICE Dependent

13

Diversified Revenue Mix

By Geography

1%

18%

By Product

1% 1%

3%

33%

17%

27%

22%

FY22

FY22

26%

7%

1%

18%

42%

H1 FY23

25%

17%

4% 2%

4%

26%

21%

H1 FY23

32%

31%

By Vehicle segment

PV

H1 FY23

FY22

68%

16%

15%

CV

OHV

67%

14%

15%

4%

14

21%

1.5%

E2W/E3W

Our Strategic Priorities

Electrification

Global Market Significance

Diversification

Technology

15

We have introduced one new product to the market in Q2 and added five more in the technology roadmap Electric

Autonomous /Connected

Motors for Bots and Industrial Automation

GaN Inverter

Liquid Cooled Inverter

ADAS Sensors

Integrated Controller with DC- DC Converter

High Voltage Inverter

Magnet-free Motors, EMSM and SRM designs

High Voltage Traction Motors

Integrated P4 e-Axle

Predictive Active Suspension Integrated Motor Controller Module

Low Voltage Inverter

Mid-mount Drive Motor (PMSM)

Hub Wheel Motor (BLDC)

Belt-driven Starter Generator (BSG)

Rigid e-Axle

Axial Flux Motors

Reduction Drive Unit

EV Rotor Shaft

EDL

Helical Gears

Independent suspension e- Axle

Epicyclic Set

Park Gear

Future Products

Current Products

Legacy Products

Note: The product images shown are for illustration purposes only and may not be an exact representation of the products

16

Diff Gears

Starter Motors

Spool Gear

Diff Assembly

Net Spiral Bevel Gears

Active Biased Differential

Non-ferrous Parts

New product additions in the roadmap are mentioned in blue text

Q2 FY23 Financial Update

Our final drive gears

Q2 FY23 Financials

1 Revenue (Rs. mn)

BEV

YoY: 12%

6,574

5,857

EBITDA (Rs. mn)

EBITDA Margin (%)

PAT (Rs. mn)

PAT Margin (%)

YoY: 7%

1,657

1,544

YoY: 5%

925

882

1,239

1,310

26.4%

25.2%

15.1%

14.1%

Q2 FY22

Q2 FY23

Q2 FY22

Q2 FY23

Q2 FY22

Q2 FY23

o BEV Revenue higher by 6% and constitutes

21% of total revenue

o Non-BEV Revenue grew by 14% while light vehicle sales in our top-3 markets (North America, India, and Europe) grew by only 4%

o YoY drop of ~1.2% in EBITDA Margin is largely due to increase in RM prices because of “arithmetic effect” despite material price passthrough

o Sequentially, EBITDA margin improved by 100

bps

o PAT margin impacted due to margin

transmission from EBITDA to PAT

Notes: 1.

Revenue includes net gain from foreign exchange

18

H1 FY23 Financials

1 Revenue (Rs. mn)

BEV

YoY: 15%

12,466

10,864

EBITDA (Rs. mn)

EBITDA Margin (%)

PAT (Rs. mn)

PAT Margin (%)

YoY: 5%

3,082

2,931

YoY: -1%

1,705

YoY: 5%

1,684

1,606

2,206

2,937

27.0%

24.7%

15.7%

14.8%

13.5%

H1 FY22

H1 FY23

H1 FY22

H1 FY23

H1 FY22

H1 FY22 (adj)

2

H1 FY23

o BEV Revenue higher by 33% and constitutes

25% of total revenue

o Non-BEV Revenue grew by 10% despite decline of 6% in light vehicle sales in our top- 3 markets India, and (North America, Europe)

o Drop of ~2.3% in EBITDA Margin is largely due to increase in RM prices because of “arithmetic effect” despite material price passthrough

o Adjusted PAT

for H1 FY22 has been

adjusted for IPO expenses

o Impact of higher depreciation: ~(30 bps) o Impact of lower finance cost: ~70 bps

Notes: 1. 2.

Revenue includes net gain from foreign exchange Includes Q1 FY22 adjusted PAT as shown on page no. 34 of Q1 FY22 earnings presentation

19

FCFO of INR 649 mn in H1 FY23

Numbers in Rs. mn

Opening Cash as on 1st April 2021

Net cash flow from operating activities

Net cash flow from investing activities

Net cash flow from financing activities

Closing Cash as on 31st March 2022

EBITDA

∆ Working capital

Tax paid

Others

3,082

(641)

(414)

280

Capex

(1,658)

Investments

(1,203)

Others

(47)

Net loan drawn

Dividend

Others

1,070

(450)

(80)

20

Key Ratios

VA/Employee cost

5.1

5.2

5.7

6.2

RoCE (%)

RoE (%)

36.1% 32.4%

28.8%

27.7%

30.4%

34.6% 36.3%

27.4%

Mar-20 Mar-21 Mar-22 Sep-22

Mar-20 Mar-21 Mar-22 Sep-22

Mar-20 Mar-21 Mar-22 Sep-22

Net Debt to EBITDA

Working Capital Turnover

Fixed Asset Turnover

3.9

3.9

3.9

3.8

4.6

5.0

4.7

3.9

0.76

0.43

(0.01)

(0.04)

Mar-20 Mar-21 Mar-22 Sep-22

Mar-20 Mar-21 Mar-22 Sep-22

Mar-20 Mar-21 Mar-22 Sep-22

Note:

1) 2)

3)

VA/Employee Cost = Material margin/ (Employee cost + Manpower cost on hiring) ROCE = LTM EBIT/ Average tangible capital employed

ROE = LTM PAT/ Average tangible net worth

Net Debt to EBITDA = Short-term & long-term debt less cash, bank balances & mutual fund investments / LTM EBITDA

4) 5) Working Capital Turnover = LTM Revenue/ Average net working capital

Fixed asset turnover = LTM Revenue/ Average Tangible net block

6) 7) Mar-20 numbers are based on pro-forma financials 8)

RoCE and RoE for earlier years have been recalculated due to merger

21

Q&A

New Product Development Discussion

Appendix

Inside view of our manufacturing plant at Manesar, Haryana

One Vision To become one of the World’s most Respected and Valuable Auto Technology companies for our Customers, Employees & Shareholders.

24

Our story so far…

Phase - 1

• 18 Customers • 2 Plants • 1 Product

Revenue in INR millions

FY99 – FY22 Avg EBITDA margin 26.4% Revenue CAGR 36.6% Industry CAGR 8.9%

Phase - 2

• 22 Customers • 2 Plants • 2 Products

Phase - 3

• Acquisition of Comstar • 47 Customers (37+10) • 9 Plants (5+4) • 10 Products (5+5)

FY17– FY22 Avg. EBITDA margin 27.4% Revenue CAGR 34.2% Industry CAGR 1.4%

12,201

15,663

FY12– FY16 Avg. EBITDA margin 25.0% Revenue CAGR 10.6% Industry CAGR 1.7%

2,807

2,616

3,309

3,456

3,653

6,992

6,088

5,033

Phase - 4

• Started journey as public company

• 60 customers • 9 plants • 13 products

24,932

*H1 FY23 Annualized

21,306

12,466

H 1FY23

FY99– FY11 Avg. EBITDA margin 21.5% Revenue CAGR 50.6% Industry CAGR 14.6%

697

910

1,135

1,348

1,174

1,492

2,207

16

9 9 Y F

120

223

183

221

0 0 Y F

1 0 Y F

2 0 Y F

3 0 Y F

399

4 0 Y F

Notes: 1. 2.

FY20 onwards financials include Comstar Industry data source: SIAM

5 0 Y F

6 0 Y F

7 0 Y F

8 0 Y F

9 0 Y F

0 1 Y F

1 1 Y F

2 1 Y F

3 1 Y F

4 1 Y F

5 1 Y F

6 1 Y F

7 1 Y F

8 1 Y F

9 1 Y F

0 2 Y F

1 2 Y F

2 2 Y F

* 3 2 Y F

25

Guided by Values

Agility

34.2%

Growth

5-year Revenue

CAGR

Vitality

Integrity

Frugality

27.4%

Margins

5-year Avg.

EBITDA

>28%

Returns ROE

Each Year

(FY17-FY22)

26

Established Global Presence to Serve Customers Locally

USA Location

Capacity3

Tecumseh, MI 1 mn starter motors

Ypsilanti, MI

Belgium

Genk

Sweden

Gothenburg

Germany

Cologne

China Location Capacity3

Hangzhou 1 mn starter motors

7 of the world’s top 10 PV OEMs1

3 of the world’s top 10 CV OEMs2

7 of the world’s top 8 tractor OEMs2

Irapuato 1 mn starter motors

India

Location Capacity3

Mexico Location Capacity3

9 3

1 8 1

Manufacturing Plant

R&D Centre

Tool & Die Shop

Warehouse

International Sales Office

Notes: 1. 2. 3.

Source: BofA, Company Analysis Source: Ricardo report Capacity as of March 2022

Gurugram 31.9 mn gears

Manesar

1.2 mn differential assemblies

Pune

9.3 mn gears

Chennai

3.8 mn starter motors 0.15 mn traction motors

Hosur, Sanand, Rudrapur, Mehsana

27

Product Summary

Belt Starter Generator

Starter Motor

Differential Bevel Gears

Passenger Vehicles

Starter Motor*

Off Highway Vehicles

Differential Assembly

43

2

1

4

3

1

2

Differential Assembly

Reverse Idler

Inter-Axle Gear Set

Coupling/ Sleeves

Differential Bevel Gears

Portal Axle Gears

Differential Bevel Gears

Starter Motor*

Commercial Vehicles

5

Epicyclic Geartrain/Gears

1

2

3

4

* Product under development

28

Product Summary

Controller

Electric 2-Wheelers

Drive Motor (PMSM)

Differential Bevel Gears

Traction Motor* (PMSM)

Electric Cars

Hub Wheel Motor (BLDC)

1

3

2

3

4

6

5

Drive Motor (PMSM)

Electric 3-Wheelers

1

2

5

Spool Gears

Epicyclic Geartrain

e-Axles

1

2

3

Controller*

Integrated Motor Controller Module (for Predictive Active Suspension)

Differential Assembly

* Product under development

Controller

29

Electrification: Our Approach to Market

Power Rating

Vehicle Segment

Geography

Products

Driveline Business Core Strength: High Torque - High Power Density

350-600kw

BEV High Performance

100-350kw

BEV Performance

U.S., Asia, Europe, India

Epicyclic Geartrain

Spool Gears

50-100kw

BEV

PHEV

EDL

Final Drive assembly

Differential assemblies

Differential gears

Motor Business (next phase; 2020-23)

30-50kw

PHEV

15-30kw

MHEV

5-15kw

E-3 Wheeler

Motor Business Core Strength: Low Voltage - High Power Density

India, China, Europe

India

BSG

PMSM motors

Motor controllers

PHEV Starter Motors

<5kw

E-2 Wheeler

SRM motors

BLDC drive motors

Wheel hub BLDC motor

PMSM motors

Motor controllers

e-Axle

30

Revenue share from BEV has grown 22x over 4 years, with absolute BEV revenue growth at 34x

Revenue from BEV (%)

BEV Segment Revenue (Rs. mn)

19x

14%

1.3%

2.0%

25%

25%

34x

5,874

*H1 FY23 Annualized

5,042

2,057

2,937

H 1FY23

174

234

FY19

FY20

FY21

FY22

H1 FY23

FY19

FY20

FY21

FY22

FY23*

31

Market Shares for Differential Gears and Starter Motors

Global Market Share of Differential Gears1

Global Market Share of Starter Motors1

While we continue to dominate the Indian market for Differential Gears

CY19

4.5%

CY20

5.0%

CY21

6.3%

CY19

2.5%

CY20

3.0%

CY21

4.6%

Passenger Vehicles

Commercial Vehicles

Tractors

55-60%2

80-90%2

75-85%2

Notes: 1. 2.

As per Ricardo report; starter motor market share across light vehicles As per CRISIL report dated Feb 2021

32

Illustration of change in margin with 100% RM cost passthrough

(numbers in INR)

Revenue

Material Cost

Material Profit

Material Margin

Before RM price increase

RM price increase @15%

After RM price increase

100.00

45.00

55.00

55.0%

+6.75

+6.75

-

350 bps

106.75

51.75

55.00

51.5%

Ceteris paribus, 15% RM price increase should lead to 350 bps margin decline even with 100% RM cost passthrough

33

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