SIGMANSE6 December 2022

Sigma Solve Limited has Pursuant to Regulations 30 and other relevant regulations of SEBI (LODR) Regulations, 2015, enclosed herewith a copy of Investor Presentation that will be shared with the anal...

Sigma Solve Limited

Z& SIGMA SOLVE

ENTERPRISE SOFTWARE SOLUTIONS

Date: 06% December, 2022

,

To, The Manager Listing Department National Stock Exchange of India Limited Exchange Plaza, Bandra-Kurla Complex Bandra (E), Mumbai- 400 051, Maharashtra, INDIA

Scrip Code: SIGMA

Subject: - Investor /Analyst Presentation December 2022

Dear Sir/ Ma’am,

Pursuant to Regulations 30 and other relevant regulations of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose herewith a copy of Investor Presentation that will be shared with the analyst/investors.

The same shall be uploaded on our website www.sigmasolve.in.

Kindly take note of the same and update on record of the Company accordingly.

Thanking you. Yours faithfully, For, Sigma Solve Limited

é

AHMEDABAD]

S = o

Sy S S

howgcemageneee

Prakash R Parikh Managing Director DIN: 03019773

Encl: A/a

SIGMA SOLVE LIMITED 305-308 Alpha Megacone House, Opp. Armieda, Nr. GTPL Building, Sindhu Bhavan Road, S.G. Highway, Ahmedabad-380054 Ph. +91 9898095243, 079-29708387

CIN Number:- L72200GJ2010PLC060478

Prakash Ratilal ParikhDigitally signed by Prakash Ratilal Parikh Date: 2022.12.06 13:40:15 +05'30' SIGMA SOLVE LIMITED

Enterprise Software Solutions

Investor Presentation December 2022

SAFE HARBOR

risks

forward

and uncertainties

Certain statements in this document may looking statements. Such be forward-looking statements are subject to certain like local political or government actions, technological economic developments, risks, and many other factors that could cause our actual results to differ materially from those contemplated by the relevant forward-looking statements. Sigma Solve Ltd (SSL), will not be in any way responsible for any action taken based on such statements and undertakes no obligation to publicly update forward-looking these statements to reflect subsequent events or circumstances.

Investor Presentation December 2022

02

FROM THE MD'S DESK"

Commenting on the performance of SSL, the Mr. Prakash Parikh Managing Director said:

“I am delighted to be a part of this fantastic organization

with 10+ years of experience in providing steadfast and cutting edge solutions to our customers spread across the globe. At SSL, we believe cutting through complexity with simplicity. We continue to witness heavy demand for our services primarily led by our focus on providing several technology solutions backed by our experience in evolving technologies to provide our customers with the right set of solutions that creates a lasting impact on the end users. In view of same we continue to add more people, more capabilities and requisite infrastructure to continue to deliver beyond the ordinary. Our growing presence and expertise in cloud and app development space gives us an edge in capitalizing on the opportunities that lie ahead of us in the fastest growing sub segment of IT services ecosystem. Further, our client’s trust in us keeps growing and is reflective of our client retention rate crossing over 90% consistently. Our efforts are reflected in our financial performance which is witnessed in our H1 Earnings numbers where, the revenue from operations grew to ₹276.87 Mn, recording a robust growth of 42.44% owing to increase in demand of our key services. EBITDA Margins stood at 36.22% in H1

FY23, declining on a YoY basis, due to change in account- ing method for recording employee benefit expenses. During H1 FY22 the employee benefit expenses were recorded on cash basis of accounting which is changed to accrual basis of accounting from H2 FY22 itself to better reflect the financial performance. On sequential basis, the margins have improved significantly from 23.98% in H2 FY22 on back of steadfast execution, increase in scale of operations and efficient cost management, the strength- ening USD also improved our profitability. In the near term, we are seeing a slightly calibrated approach from the customers before committing to a high fixed capital expenditure due to various external factors creating economical and geo-political instability. However, we believe that we are firmly placed and moving in right direction to achieve our growth plans, owing to provision of services which are highly client centric and in sync with our client goals. I would like to reassure on behalf of the entire SSL team that we remain aligned with our overall growth strategy and thank all the stakeholders for their continued support and encouragement.

Investor Presentation December 2022

03

VISION, MISSION & VALUE PROPOSITION

Vision

Mission

Our Value Proposition

relentlessly

deliver To complete, creative, business cost-effective for our clients solutions information through technology services, while creating a global IT in footprint ecosystem.

the

(IT)

take

ownership

To of technology-driven projects by providing cost-effective solutions, through technical excellence & consultancy that help our clients and partners excel business

their

in

• Augmenting agile and

focused teams of experts to deliver as per client needs.

• Hybrid delivery model to reduce cost

of ownership.

‘On

– Time’ delivery • Focused approach coupled with quick response teams to enhance overall customer experience and reliability. • Continual investment in adapting to newer technologies to satisfy client needs.

Investor Presentation December 2022

04

SSL AT A GLANCE

Sigma Solve Limited is focused in providing enterprise software development. SSL combines creativity, deep knowledge and a sound business strategy to offer a host of services like Web & E-commerce Development, Real Time Application development, Business Intelligence Analytics, CRM Development, Digital Marketing, UI & UX Design, Automation Testing and Quality Assurance.

HUMAN CAPITAL & PEDIGREE

Visionary Promoters, Skilled Management Total Head Count 200+

FINANCIAL PROWESS

• Revenue from Operations FY22 (₹ Mn): ₹410.92

• CAGR

(FY20-FY22): 96.71%

• EBITDA (₹ Mn): ₹150.13 • EBITDA Margin:

36.53%

• PAT (₹ Mn): ₹

141.59

• PAT Margin:

34.45%

SERVICE OUT REACH & CLIENTELE

1,000+ Mobile App and

Websites Developed

450+ Happy Clients Relationships With

Kawasaki, Coca Cola & Costa Coffee Amongst Many Others.

Array Of Service Offerings Providing Long Runway For Sustainable Growth

• Cloud Consulting

Services

• Digital

E-commerce Strategy

• Mobile App

Development

• Customer

Relationship Management

CLIENT RETENTION

90% client retention backed by 15+ years of global industry expertise.

ACCOM- PLISHMENTS

#2077 ranked in “INC 5000 Americas Fastest growing Private Companies”

Investor Presentation December2022

05

MILESTONES

01

Incorporated as Sigma Solve Limited with 2 employees in USA & India

03 Microsoft.NET Silver

partnership - 150+ employees

05 Reached milestone of

200+ trained Software consultants

2010

2018

2022

2014

Initial partnerships with 3Dcard (now Shift4Shop) - Onshore Operations & HQ Sunrise Florida

2020

Listed on the National Stock Exchange – SME platform

02

04

Investor Presentation December 2022

06

GLOBAL PRESENCE

Head Office & Branches

USA - Atlanta

USA-Florida

Netherlands

India – Ahmedabad

Australia

Investor Presentation December 2022

07

GROUP STRUCTURE

SIGMA SOLVE LIMITED

~59% STAKE

SIGMA SOLVE INC

Sigma Solve Limited’s subsidiary based out of the USA. It acts as an ambassador to Sigma Solve Ltd in USA.

The company is using hybrid-model and the sales team is based in the USA while the operational team is in India.

The team is spearheaded by Biren Zaverchand and Prerak Parikh who have extensive knowledge

about emerging

technologies and

exceptional client management skills.

Investor Presentation November 2022

08

LEADERSHIP POOL

Prerak Parikh CTO & Co-Founder

Biren Zaverchand CEO & Co-Founder

Kent Nelson Vice President of Sales

leading

Perak holds a Bs. in Computer Science from FAU & an Advanced Machine Learning Degree from MIT. 10+ Additionally he holds technical years of strong an experience software enterprise development company and also has led and shaped a team of developers, and technologists. in At Sigma Solve, he charge of researching and implementing emerging technologies to use in order to provide clients with path technological breaking solutions.

is

Information

He graduated from Wayne State University with an MBA Systems in (Michigan). Biren has led a team in an enterprise software development company with in professionals engaged design, business analysis, quality development, assurance, project management, having more than 20 years of executive experience.

and

a

degree

leadership

Kent brings over 20 years of experience in the software and domain, management. His academic qualifications includes in Marketing and Technology the University of from Tennessee. He is an expert in CRM, cloud document migration, systems, management app workflows, development and manages sales of the company.

and

Gaurav Khungar Business Development Manager

He holds an engineering degree in IT and is a MBA in Marketing. He is skilled in domains like research, strategic planning, and pre-sales and account management. Gaurav has 7+ years of experience and a proven track record of delivering exceptional work in the IT and Service industry, with solid in foundational knowledge software development life cycle and a myriad of technologies.

Investor Presentation December 2022

09

OUR SERVICE MODEL & COMPETITVE EDGE

Go To Market Strategy

Identifing customers (joint efforts by sigma wih Sigma Solve Inc.)

Profiling of the target by using different tools like Social media, Email marketing, Promotion, Upwork etc.

Create prospect list and plan mailings

Establish list criteria : Strategic decision-maker, sector, size, etc. Identify list source. Manage the data, e.g. using MS Excel or CRM system. Planning the mailing, response and conversion rates, using the sales funnel process.

Understand the market needs

Understand the target requirments and its pain point so that wa pitch them accordingly.

Write Your Sector-specific Mailer

Use a mailer/email/fax to sell initial meeting. Write a intro letter that siggests one single strongest UPB Employ adverstising writing techniques to generate enquires. Set up a response mechanism (reply card, freefone, faxback)

Setting Our Value Proposition

Initial Mailing / Contact

FInd the most cost effective mailing/fax/email method. Use MS ord mail merge for small pilot mailing, or outsource to a relevant fulfilment agency. Compare and plan required cost per response statistics

Convert the Replies Into Meetings

Use the phone to qualify interest convert the enquiries into meetings using open questions to get more information about the respondent custoer’s eeds and situation. Make appointments with senior decision-makers.

Presentation Or Proposal

We can send the proposal and presentation to the client according to the needs shared

Deal Closure And Execution

Negotiate The Deal

Use negotiation techniques and rules. End with a win-win. Build trust, relationship and focus’ on delivering what the customer wants and needs.

Following Up, Confirming And Payment

Written confirmation and contracts. Maintain the relationship with the customers. Boking of sales by Sigma Solve Inc., and Sigma charges on monthly basis to Sigma Solve Inc., for providing the execution facilities

Investor Presentation December 2022

10

OUR DIVERSIFIED SERVICE OFFERINGS CONTD...

Custom Software Development SSL’s team hold advanced knowledge of web application development thereby enabling our clients to stand out in their industries through our web and app development solutions

eCommerce Development SSL’s offers one stop end to end solutions for implementing eCommerce strategy with ongoing business support

Mobile App Development SSL’s Ofers mobile application development services in a variety of interfaces and native coding

Enterprise, ERP & CRM Solutions Solutions span from eCommerce CRM, CMS, Mobility & custom application development thus enabling clients with enhanced data inputs growth and success

Cloud Solutions SSL provides managed Cloud for Azure capabilities allowing businesses to scale with power of the Azure Cloud platform.

Digital Marketing Services SSL provides end-to-end digitaal marketing services backed by decades of experience in Search Engine Optimizion (SEO), Social Media Marketing (SMM), Content Publishing, and Reputation Management

Investor Presentation December 2022

11

DEEP SERVICE EXPERTISE ACROSS PLATFORMS

SERVICE SUITE

PLATFORM CAPABILITIES

Custom Software Development

Microsoft .Net

C#

Vb.Net

Java Application

PhP Web Applications

Ruby on Rails Applications

eCommerce Development

nopCommerce Development

Liferay

Magento

Shopify

Shift4Shop

Mobile App Development

iOS Apps

Android Apps

React Native

Game Development

CMS Development

Wordpress

Drupal

Cloud & Amazon Web Services

AWS

Azure

Magento

Kubernetes

ERP & CRM Solutions

MS Dynamics for ERP

Salesforce CRM

CRM Consultant & Implementation

Digital Marketing Services

Salesforce .com

Power BI

Tableau

AI/ML & AR/VR

3rd Party Int. & API Integration

Social Media & Email Marketing

Analytics & Reporting

Investor Presentation December 2022

12

REVENUE BREAK-UP

Design, Automation, Testing & Quality Assurance

Enterprise Solutions

Application Development

17%

5.1%

19.9%

17%

17%

3.4% 3.4%

5.1%

19.9%

Revenue Breakup By Services - 2022

34.1%

17%

3.4%

3.4%

34.1%

Mobile Solutions

Digital Marketing Services

Cloud Solutions

eCommerce Development

Investor Presentation December 2022

13

DIVERSE CLIENTELE

INDUSTRIES CATERED

Real Estate

Manufacturing

Education eLearning

Oil/Gas & Public Sector

Healthcare

Fintech & Insurance

Travel & Hospiality

Media & Entertainment

Energy & Utilities

Retail & eCommerce

Logistics

Investor Presentation December 2022

14

MARQUEE CLIENTS

Investor Presentation December 2022

15

INDUSTRY OVERVIEW

OVERALL INDUSTRY

is

rapidly Technology changing the world. It has the way we changed communicate, travel, educate, play and work.

this

new is

world, In technology location agnostic, app driven, user focused and resides on devices or cloud.

GLOBAL IT SEVICES ACCELERATING

Enterprises are spending on technology to not only reduce costs, but also to stay their customers. Technology spends are now directly linked to drive higher revenues.

relevant

for

The above factors give a long growth term visibility as indicated alongside:

GLOBAL ENTERPRISE AND CONSUMER SPENDING ON TECHNOLOGY (ESTIMATED SHARE RELATIVE TO GDP)

ENTERPRISE TECH INTENSITY (ESTIMATED AVERAGE ENTERPRISE TECH SPEND SHARE OF REVENGE)

(USD Bn)

1800

1600

1400

1200

1000

800

600

400

200

>8%CAGR

5 8 1 , 1

6 3 6 , 1

7.5%

~200+ bps

5.5%

4.5%

5 4 8

1 1 Y C

2 1 Y C

3 1 Y C

4 1 Y C

5 1 Y C

6 1 Y C

7 1 Y C

8 1 Y C

9 1 Y C

0 2 Y C

1 2 Y C

E 2 2 Y C

E 3 2 Y C

E 4 2 Y C

E 5 2 Y C

Analysis based on G2000 companies as ranked by forbes, N-2000

2010 2020 2030E

Enterprise Tech Intensity

3%

5%

2020

2030E

Tech Natives

Digital Reinnventors

Incumbents

6%

4%

3%

8%

6%

3%

Source : Gartner, HSIE Research

Source : IDC, World Bank, Golbal Data 2019 Tech spend, Annual Reports, B&K Research

Investor Presentation December 2022

16

CONTD...

THE BIG OPPORTUNITY IN CLOUD TRANSFORMATION •

The global digital transformation market had a revenue holding of USD 400.34 billion in 2021. It is expected to reach USD 2,198 billion by 2030, growing at a CAGR of 23.72% during the forecast period 2022–2030 (Source : Straits Research)

The cloud transformation cycle is expected to be longer and stronger as enterprises are still in the early stages of cloud transformation with only 30% of workloads migrated to cloud.

• Growth in cloud is expected to be robust since cloud facilitates the adop- tion of emergent technologies such as Augmented Reality (AR) and Block-chain.

EQUALLY COMPELLING STORY IN MOBILE & APP DEVELOPMENT SPACE

The global mobile application market size is US$ 138.25 billion as of 2021 and is expected to become over US$ 725 billion by 2030, poised to grow at a noteworthy CAGR of 20.22% from 2022 to 2030 (Source : Precedence Research).

The market's growth is fueled by continued growth in enterprise applications, increased attention on apps designed for health and fitness, ecommerce and high downloads and in-app purchases for gaming apps.

Increasing consumer base for e-commerce industry along with rising adoption of smart phones are some of the major factors that drives the growth of mobile application market.

SSL IS RIGHTLY PLACED TO CAPTURE THE SAID OPPORTUNITIES.

n o i t a r t e n e P d u o C %

l

30

25

20

15

10

5

0

800

700

600

500

400

300

200

100

0

CLOUD PENETRATION IS STILL BELOW 30% IN KEY VERTICALS

28

28

25

25

25

23

20

20

20

19

20 20 20

20

20

25

23

22

20

8

8

5

16

5

SaaS(%)

PaaS(%)

iaaS(%)

Enterprise Pvt Cloud (%)

Dedicated Hosted Pvt Cloud (%)

On-Demand Hosted Pvt Cloud (%)

Banking

Retail

Transportation

Process Manufacturing

Source : IDC, B&K Research

MOBILE APPLICATION MARKET SIZE, 2021 to 2030 (USD BILLION)

.

8 0 3 0 6 $

6 6 . 1 0 5 $

.

0 3 7 1 4 $

2 1 . 7 4 3 $

.

5 7 8 8 2 $

9 1 . 0 4 2 $

.

5 2 6 6 1 $

.

8 9 9 1 $

.

5 2 8 3 1 $

5 2 7 $

2021

2022

2023

2024

2025

2026

2027

2028

2029

2030

Investor Presentation December 2022

17

CONTD...

THE INDIAN CONTRIBUTION TO THE EVER-GROWING OPPORTUNITY

India’s contribution to global IT spends has increased steadily from 2.5% to 19.2% over the past 20 years.

In FY21, India ranked third worldwide with 608,000 cloud experts across all verticals, including technology.

• Exports from the Indian IT industry stood at US$ 149 billion in FY21, up from US$ 146.3 billion in FY20.

Indian IT firms have delivery centers across the world. In November 2021, Mr. Piyush Goyal, Minister of Commerce and Industry, lauded the Indian IT sector for excelling its competitive strength with zero government interference. He further added that service exports from India had the potential to reach US$ 1 trillion by 2030.

Investor Presentation December 2022

SHARE IN GLOBAL IT SPEND

IT EXPORTS (US $ BILLION)

18.5% 19.2%

149

146

9.7%

8.4%

2.5%

136

126

117

FY2001 FY2008 FY2010 FY2020 FY2021

FY17

FY18

FY19

FY20

FY21

Source: www.ibef.org

18

OUR STORY IN NUMBERS

500

400

300

200

100

0

200

160

120

80

40

0

*Revenue from Operations

.

2 9 0 1 4

3 5 . 1 1 2

.

6 4 4 0 1

FY20

FY21

FY22

*Cash Flow from Operating Activities

.

9 4 4 6 1

4 2 4

.

2 6 2 5

.

200

160

120

80

40

0

50

40

30

20

10

0

*EBITDA

35.37%

3 1 . 0 5 1

EBITDA Margin

34.09%

9 2 3 7

.

19.92%

18.56

FY20

ROCE (%)

% 9 7 7 1

.

FY21

FY22

% 6 3 3 4

.

% 0 3 4 3

.

33.35%

3 5 . 1 4 1

*PAT

PAT Margin

24.20%

17.61%

19.32

.

1 0 2 5

FY20

FY21

FY22

ROE (%)

% 3 5 . 1 4

% 7 7 6 2

.

% 3 8 0 2

.

150

120

90

60

30

0

50

40

30

20

10

0

FY20

FY21

FY22

FY20

FY21

FY22

FY20

FY21

FY22

Investor Presentation December 2022

*in ₹Mn

19

FINANCIAL SNAPSHOT

350

300

250

200

150

100

50

0

53.90%

50.52%

.

8 3 4 9 1

.

1 2 8 9

.

8 7 4 0 1

.

5 5 6 1 2

23.98%

.

2 8 6 3

17.00%

2 9 . 1 5

.

7 8 6 7 2

36.22%

28.92%

.

8 2 0 0 1

6 0 0 8

.

70

60

50

40

30

20

10

0

H1 FY22

H2 FY22

H1 FY23

*All figures in Rs. Mn

#Margins can be seen impacted from H2 FY22 due to change in accounting method for recording employee benefit expenses, during H1 FY22 the employee benefit expenses were recorded on cash basis of accounting which is changed to accrual basis of accounting from H2 FY22 itself to better reflect the financial performance.

Revenue from Operations

EBITDA

PAT

EBITDA Margins

PAT Margin

Investor Presentation December2022

20

CONSOLIDATED FINANCIAL STATEMENT HIGHLIGHTS

Consolidated Financial Statement Highlights for H1 FY23 v/s H1 FY22

Particulars (₹ Mn)

Revenue from Operations

Other Income

Total Revenue

Total Expenses excluding Depreciation, Amortization & Finance Cost

EBITDA

EBITDA Margin (%)

Depreciation & Amortization

Finance Cost

PBT before Exceptional Item

Exceptional Items

PBT

Tax

PAT

Other comprehensive profit / loss

Net PAT

PAT Margin %

Diluted EPS

H1 FY23

H1 FY22

YoY%

H2 FY22

276.87

4.63

281.50

176.59

100.28

36.22%

1.72

0.04

103.14

-

103.14

23.09

80.06

-

80.06

28.92%

12.75

194.38

13.67

208.05

96.17

98.21

50.52%

0.29

0.02

111.57

-

111.57

6.8

42.44%

35.30%

2.11%

-7.56%

104.78

-23.59%

-

104.78

53.90%

13.58

-6.11%

216.55

(0.10)

216.45

164.63

51.92

23.98%

2.03

0.01

49.77

-

49.77

12.95

36.82

-

36.82

17.00%

8.22

Consolidated Financial Performance Comparison – H1 FY23 v/s H1 FY22:

• Revenue from operations increased exponentially by 42.44% from ₹194.38 Mn in H1 FY22 to ₹276.87 Mn in H1 FY23 owing to the robust demand of the SSL’s services and speedy execution of services.

• The EBITDA increased from ₹98.21 Mn in H1 FY22 to ₹100.28 in H1 FY23, however the EBITDA margins declined from 50.52%% in H1 FY22 to 36.22% in H1 FY23. The EBITDA margins are impacted due to change in accounting method for recording employee benefit expenses, during H1 FY22 the employee benefit expenses were recorded on cash basis of accounting which is changed to accrual basis of accounting from H2 FY22 itself to better reflect the financial performance.

• PAT stood at ₹80.06 Mn in H1 FY23, compared to ₹104.78 Mn in H1 FY22 and PAT Margins have declined from 53.90% in H1 FY22 to 28.92% in H1 FY23.

Investor Presentation December 2022

21

CONSOLIDATE FINANCIAL ANALYSIS

Consolidated Analysis FY22 v/s FY21

Particulars (₹ Mn)

Revenue from Operations

Other Income

Total Income

Employee Benefits Expenses

Other Expenses

EBITDA

EBITDA %

Finance Cost

Depreciation & amortization expenses

PBT

Current Tax Expense

Federal Tax

Deferred Tax Expense

Total Taxes

Profit/(Loss) for the year

Other Comprehensive Income/ (Loss)

Net Income

PAT %

EPS

• Revenue from operations grew by 94.26% from ₹211.53 Mn in FY21 to ₹410.92 Mn in FY22 mainly due to increase in scale of opera- tions and robust demand of the services provided by SSL.

EBITDA grew by 104.84% from ₹73.29 Mn in FY21 to ₹150.13 Mn in FY22 and EBITDA Margins increased from 34.65% in FY21 to 36.54% in FY22 mainly due to decrease in employees benefit expenses showing better utilization of resources.

• PAT stood at ₹141.56 Mn

in FY22 as compared to ₹52.01 Mn in FY21 and PAT Margins stood at 34.45% in FY22 and 24.59% in FY21 recording an extra-ordinary growth of ~172.18%.

FY20

104.46

5.25

109.71

65.56

20.34

18.56

17.77%

0.65

1.61

21.55

2.24

-

(0.01)

2.23

19.32

-

19.32

18.50%

5.57

FY21

211.53

3.43

214.96

69.65

68.59

73.29

34.65%

0.03

3.19

73.50

3.28

18.18

0.03

21.5

52.01

-

52.01

24.59%

8.87

FY22

410.92

13.57

424.49

152.43

108.36

150.13

36.54%

0.07

2.32

161.31

3.23

16.56

(0.04)

19.8

141.56

-

141.56

34.45%

21.80

Investor Presentation December 2022

22

CONSOLIDATED BALANCE SHEET

Cash flow from operating activities

Cash Flow Statement (₹Mn)

(4.24)

FY20

52.62

FY21

Cash flow from investing activities

Cash flow from financing activities

42.25

40.62

(54.36)

32.79

FY22

164.49

(145.87)

(10.02)

Balance Sheet (₹ Mn)

FY20

FY21

FY22

Balance Sheet (₹ Mn)

FY20

FY21

FY22

Assets

PP&E

Capital WIP

Intangible Assets

Financials assets

- Investments

- Loans

- Other Financial Assets

Deferred tax assets

Other Non-Current Assets

Non-Current Assets

Financials assets

-Investment

-Trade Receivables

-Cash & Cash Equivalents

-Loans & advances

Other Current Assets

Current Assets

Total Assets

3.90

0.06

0.16

0.09

0.13

0.25

2.16

6.75

8.78

40.58

78.81

0.80

128.97

135.72

6.88

0.06

0.10

5.68

0.06

0.07

Equity

Equity Share Capital

Reserves & Surplus

Minority Interest

47.92

43.32

Shareholders Fund

Money received against share warrants

0.23

4.45

59.64

9.86

36.11

109.86

0.01

0.87

156.71

216.35

0.26

0.54

49.93

164.60

32.39

118.45

0.01

0.62

316.07

366.00

Liabilities

Financial Liabilities

-Borrowings

-Other financial liabilities

Provisions

Deferred Tax Liabilities

Non-Current Liabilities

Financial Liabilities

-Borrowings

-Trade Payables

- O/S dues of micros & small enterprises

- O/S dues of creditors other than above

Other Current liabilities

Provisions

Liabilities for current tax

Current Liabilities

Total Equity & Liabilities

30.10

26.74

35.91

92.75

41.10

96.46

41.10

188.24

56.72

194.28

111.55

340.89

2.55

10.10

-

2.05

2.55

10.10

2.05

26.32

3.88

3.88

9.51

0.74

2.09

1.45

1.45

7.96

0.48

4.23

2.76

0.09

2.67

15.87

0.19

40.45

135.75

11.98

216.36

23.05

365.99

Investor Presentation December 2022

23

FINANCIAL INDICES

Symbol

ISIN

Listed

SIGMA

INE0A0S01010

NSE (SME )

Market Cap (As on 29/11/2022)

₹2,219.94 Mn

52 week High/Low

₹302.90/ 164.02

Current Market Price

₹216.00

73.22%

Public

Promoters

Total

26.78%

73.22%

100.00%

Shareholding Pattern (As on 30th September, 2022)

26.78%

Investor Presentation December 2022

24

MANAGEMENT OUTLOOK

• Our order book remains extremely healthy and is typically around US $ 550 - 600 k (Approx INR 48 Mn) for a month and going into each month and with visibility for the next 3-4 months.

This is driven by our steadfast client wins across various technologies such as Php, .NET, ReactJS, VueJS, Java & Python, eCommerce Implementation d a Integrations & Mobility Solutions.

n

• While concerns around

the economic outlook persist, our demand pipeline is strong as clients remain confident in our ability to deliver the value they seek, both on the growth and efficiency of their businesses

Thereby,

p r Currency

• Most of the revenues in FY23 are expected i c e with

to be derived from fixed contracts. deteriorating Rupee has been a good hedge. Further we are constantly optimizing our cost by right sizing our team, creating value by providing professionals training in key technologies which can yield higher revenue charge-out rates.

Investor Presentation December 2022

25

For further information on the Company, please visit: www.sigmasolve.com

Thank You

For further information contact: SIGMA SOLVE Limited Contact: 079-29708387 Email: compliance@sigmasolve.net

Krunal Shah/ Naman Maheshwari Captive IR Strategic Advisors Pvt. Ltd Contact: +91 93724 67194 Email: krunal@cap-ir.com / naman@cap-ir.com

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