VRLLOGNSE30 January 2023

VRL Logistics Limited has informed the Exchange about Investor Presentation

VRL Logistics Limited

Corporate Office:

Giriraj Annexe Circuit House Road HUBBALLI- 580 029 Karnataka State

Phone : 0836- 2237511 Fax : 0836 2256612 e-mail : headoffice@vrllogistics.com

National Stock Exchange of India Limited Exchange Plaza, Plot No.C/1, G-Block, Bandra – Kurla Complex, Bandra (E), Mumbai – 400 051 Scrip Code: VRLLOG

To,

BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400 001 Scrip Code: 539118

Dear Sir / Madam,

Sub: Submission of Earnings Presentation

With respect to above captioned subject and in accordance with the extant provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and other applicable laws for time being in force, we enclose herewith the Earnings Presentation of the Company which would also be hosted on the website of our Company.

We request you to kindly take note of the same

Thanking you,

Yours faithfully

For VRL LOGISTICS LIMITED

ANIRUDDHA PHADNAVIS COMPANY SECRETARY AND COMPLIANCE OFFICER Date: 30.01.2023 Place: Hubballi

Corporate Office: Giriraj Annexe, Circuit House Road, HUBBALLI- 580 029 Karnataka Phone: 0836 2237511 Fax: 0836- 2256612 e-mail: headoffice@vrllogistics.com

Customer Care: HUBBALLI

0836- 2307800e-mail: customercare@vrllogistics.com

Website: www.vrllogistics.comCIN: L60210KA1983PLC005247GSTIN (KAR): 29AABCV3609C1ZJ

Q3 FY2022-23

Earnings presentation

1

Disclaimer

Certain statements contained in this document may be statements of future expectations/forward looking statements that are based on management‘s current view and assumptions and involve known and unknown risks and uncertainties that could cause actual results/performance or events to differ materially from those expressed or implied herein.

The information contained in this presentation has not been independently verified and no representation or warranty expressed or implied is made, and no reliance should be placed on the fairness, accuracy, completeness or correctness of the information or opinions contained herein.

This presentation may contain certain forward looking statements within the meaning of applicable securities law and regulations. These statements include descriptions regarding the intent, belief or current expectations of the Company or its directors and officers with respect to the results of operations and financial condition of the Company. Such forward-looking statements are not a guarantee of future performance and actual results may differ from those in such forward-looking statements as a result of various factors and assumptions which the Company presently believes to be reasonable. Many factors could cause the actual results, to be materially different and significant factors that could make a difference to the Company’s operations include domestic and international economic conditions, changes in government regulations, tax regime, etc

• None of VRL Logistics Ltd. or any of its affiliates, advisors or representatives shall have any liability whatsoever (in negligence or otherwise) for any loss howsoever arising from any use of this document or its contents or otherwise arising in connection with this document.

This document does not constitute an offer or invitation to purchase or subscribe for any shares and neither it nor any part of it shall form the basis of or be relied upon in connection with any contract or commitment whatsoever.

2

VRL – MARKET LEADER IN B2B PARCEL SEGMENT

Only “Owned Asset” organised player in Less than Truckload logistics business in India

Pan-India surface logistics services provider with an established brand having one of the largest distribution networks in India

Integrated hub-and-spoke operating model ensuring efficient consignment distribution

Dedicated In-house maintenance facilities, inventory of spare parts and In-house software & technology capabilities

Apt asset owned model leads to higher operating margins, higher cash flows & return metrics

Diversified Customer base offering varied Commodity mix

7 LAKH + CUSTOMER BASE

20000+ WORKFORCE led by experienced management

47 MASSIVE TRANSHIPMENT HUBS

1070 GOODS TRANSPORT BRANCHES

HIRED VEHICLES ENGAGED ON NEED BASIS

5433 OWNED GOODS TRANSPORT VEHICLES

.

FINANCIALS

9MFY23 Records 28% growth in Total Income driven By Strategic Expansion plan, aided by revival in Economy Activity & Increased Compliance Q3

QoQ

YoY

YoY

Q2

(INR in Lakhs)

FY23

FY22 Growth (%)

FY23

Growth (%)

9MFY23 9MFY22 Growth (%)

Income from Continuing Operations

Income from Discontinued Operations

Other Income

Total Income

Profit before tax (from Continuing +Discontinued Operations)

68153.06 60145.06

13.3%

65447.02

4.1%

195033.34 156963.37

24.3%

8731.70 7693.47

13.5%

7627.82

14.5%

26637.63

15889.14

67.6%

448.54

491.23

(8.7%)

220.31

103.6%

965.33

1019.11

77333.30 68329.76

13.2%

73295.15

5.5%

222636.30 173871.62

(5.3%)

28.0%

6590.67 7773.57

(15.2%)

4395.86

49.9%

17592.88

13580.20

29.5%

MARGINS (%)

8.5%

11.4%

6.0%

7.9%

7.8%

Profit after tax (from Continuing +Discontinued Operations)

4920.04 6048.80

(18.7%)

3145.80

56.4%

13002.36

10392.42

25.1%

MARGINS (%)

6.4%

8.9%

4.3%

5.8%

6.0%

Note: 1. Wind Power Business operations discontinued as at 31.07.2022, 2. Bus Operations discontinued as at 31.12.2022

5

GOODS TRANSPORT (GT)

Rupees in Lakhs

Revenue

Q3

YoY

Q2

QoQ

YoY

FY23

FY22 Growth (%)

FY23 Growth (%) 9MFY23 9MFY22 Growth (%)

67511

59612

13.3%

65001

3.9%

193400 154976

24.8%

EBITDA

11131

12798

(13.0%)

10113

10.1%

31220

28083

11.2%

Q3FY23 records the highest ever revenue @ Rs.67511 lakhs driven by demand across all sectors and addition of new MSME and Corporate clients

Margin (%)

16.5%

21.5%

15.6%

16.1% 18.1%

EBIT

7283

9273

(21.5%)

6619

10.0%

20856

18650

11.8%

Margin (%)

10.8%

15.6%

10.2%

10.8% 12.0%

Addition of new branches supporting revenue increase to all time high

Revenue

EBITDA

59612

58762

60887

65001

67511

12798

12182

9976

10113

11131

Increase in freight rates by 5% for non contractual customers from Mid-December 2022

Q3FY22

Q4 FY22

Q1 FY23

Q2 FY23

Q3FY23

6

GT PERFORMANCE Revenue Analysis

• GT revenue increased by 25% 9MYoY, 13% YoY and 4% QoQ due to :

Strategic Planning Contribution from new branches Addition of new customers A Strong Revival in

Economy which helped in a growing demand from MSME and Corporates.

Volumes up by 23% 9MYoY from 2340082 tons to 2880954 tons, 15% YoY from 877305 tons to 1009214 tons and 4% QoQ from 966792 tons to 1009214 tons.

Realisation per Ton increases by 1.4% 9M YoY, decreases 1.6% YoY, & decreases 0.5% QoQ. Competitive rates offered on Routes connected with New Branches. Increase in freight rates by 5% for non contractual customers from mid Dec-22.

• 127 new Branches added in 9MFY23 and 30 new Branches added in Q3FY23- enhanced VRL Logistics presence in

hitherto untapped markets. Focus on Volume Growth is going to continue by Expansion of Branch Network.

Branches added in 9MFY23 & FY 2021-22 contributed ~12% of total tonnage in Q3FY23.

• Continued shift of Customer base to VRL from unorganized sector as a result of increase in compliance

requirements under GST.

7

GT – TONNAGE AND REALISATION

GT Tonnage (in '000 tons)

847

877

887

905

967

1009

616

Q1 FY22

Q2 FY22

Q3 FY22

Q4 FY22

Q1 FY23

Q2 FY23

Q3FY23

10900+ TONS SERVICED ON A DAILY BASIS (Q3 FY2023)

6679

6755

6589

6691

6683

6649

6205

Q1 FY22

Q2 FY22

Q3 FY22

Q4 FY22

Q1 FY23

Q2 FY23

Q3 FY23

Realisation per Ton (in Rs)

8

CONSISTENT GROWTH IN TONNAGE & REALISATION

5179

5429

5698

6047

5825

6584

6268

3696

4180

4689

4972

2323

2363

2406

2596

2619

2624

2659

2787

2959

2541

3227

3416

2094

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22

GT Tonnage (in '000 tons)

Realisation per Ton (RPT)

9M YoY Tonnage increases by 23%

2340

2881

9MFY22

GT Tonnage (in '000 tons)

9MFY23

GT – PROFITABILITY ANALYSIS

YOY

EBITDA

Q3 FY23

Q3 FY22

(% to Revenue)

Difference (%)

16.49%

21.47%

(4.98%)

Fuel cost

30.10%

29.41%

0.69%

Lorry Hire

10.20%

8.63%

1.57%

Vehicle Running, Repairs & Maintenance

6.40%

6.55%

(0.15%)

Bridge & Toll expenses

7.42%

5.98%

1.44%

Hamali (Loading & Unloading Charges)

6.56%

5.92%

0.64%

Employee Cost

14.45%

13.76%

0.69%

Other Expenses

8.39%

8.29%

0.10%

Depreciation

5.70%

5.91%

(0.21%)

EBIT

10.79%

15.56%

(4.77%)

Reasons

• • •

• •

Procurement from retail fuel pumps increased from 53.83% in Q3FY22 to 92.58% in Q3FY23 as there was an increase in rates for bulk purchase of Diesel from refineries. Compensated by Decline in Fuel procurement costs per litre due to reduction in Excise Duty perodically Bulk Purchase of Fuel restarted from mid Dec 2022

Increase in Lorry Hire Kms due to geographical expansion and increase in tonnage. Increase in Lorry Hire charges per Km Increase in hire charges related to last mile collections and deliveries

Increase in Kms covered by New vehicles in overall Kms with lesser maintenance costs.

Increase in number of Toll Plazas, Toll Rates and Increase in Kms by Company owned vehicles

Increase in Loading and Unloading rates per ton

Annual Increments effected from January 22 Increase in number of employees due to addition of new branches

Rest of all other expenses were fairly under control and increased by 0.06%

Reduction in depreciation due to useful life of goods transport vehicles being revised from 8.84 years to 15 years.

Due to Decline in EBITDA margins

10

GT – PROFITABILITY ANALYSIS

QoQ

EBITDA

Q3 FY23

Q2 FY23

(% to Revenue)

Difference (%)

16.49%

15.56%

0.93%

Reasons

Fuel cost

30.10%

30.43%

(0.33%)

• Bulk Purchase of Fuel restarted from Dec 15, 2022 • Constant in Fuel rates.

Lorry Hire

10.20%

10.16%

0.04%

• Lorry Hire Charges were under control when compared to Q2FY23, as the

required additional kms due to additional tonnage are covered by company vehicles.

Vehicle Running, Repairs & Maintenance

6.40%

6.63%

(0.23%)

• More kms covered by New Vehicles resulting in lesser maintainace costs

Tyres, Flaps and Re-treading

1.99%

2.32%

(0.33%)

• Increase in efficiency in Tyre usage

Hamali (Loading & Unloading Charges)

6.56%

6.39%

0.16%

• Increase in Loading and Unloading rates per ton

Employee costs

14.45%

14.91%

(0.46%)

Other Expenses

13.82%

13.59%

0.23%

• Being a fixed cost, percentage to revenue declined on account of increase

in tonnage and revenue.

• Rest of all other expenses were fairly under control &increased by 0.16%

Depreciation

EBIT

5.70%

5.37%

10.79%

10.18%

0.33%

0.60%

• Due to Increase in Capex

• Due to Increase in EBITDA

11

BUS OPERATIONS (Discontinued Operations)

The Company has, during the current quarter, executed a Business Transfer Agreement with a promoter group company 'Vijayanand Travels Private Limited' for the sale / transfer of its Bus Operations Business Undertaking (Bus Operations) as a going concern on a slump sale basis for an aggregate sale consideration of ₹ 23000 lakhs based on the approval received from the Board of Directors vide its meeting dated 15 September 2022 and from its shareholders on 31 October 2022. The Company has received an advance of ₹ 22500 lakhs from the buyer against the abovementioned sale consideration. The approval from the relevant regulatory authorities for the sale transaction has been obtained on 25 January 2023 and hence, the profit before tax of ₹ 17690 lakhs on this sale (net of expenses incurred till 31 December 2022 of ₹ 11 lakhs), has not been given effect to in these Financial Results.

Sale of Bus Operations– considered as “Assets held for sale” as on 31.12.2022

Rupees in Lakhs Revenue

EBITDA Margin (%)

EBIT Margin (%)

Q3

YoY

Q2

QoQ

YoY

FY23

FY22

Growth (%)

FY23

Growth (%)

9MFY23

9MFY22 Growth (%)

8732

1882 22%

1569 18.0%

7483

17%

7322

19%

25840

14267

81%

1108 14.8%

775 10%

70%

102%

381 5%

20 8%

394%

7822%

4258 16%

3290 13%

757 5%

(232) (2%)

462%

1518%

12

SALE OF POWER

The Company had, during the previous quarter, executed a Business Transfer Agreement for the sale / transfer of its Wind Power Business Undertaking (Sale of Power) as a going concern on a slump sale basis for an aggregate sale consideration of ₹ 5285 lakhs. The approval from the relevant regulatory authorities for the sale transaction has been obtained on 10 January 2023 and hence, the profit before tax of ₹ 1034 lakhs on this sale (net of expenses incurred till 31 December 2022 of ₹ 6 lakhs), has not been given effect to in these Financial Results.

Sale of Wind Power Business Undertaking– considered as “Assets held for sale” as on 31.07.2022, thereby eliminating contribution from this segment from August 2022

13

J&K 05

CH 01

PB 25

RJ 24

HP 08

HY 26

MP 18

UK 07

DL 37

UP 44

CG 09

UT(PY) 05

MH 137

GOA 07

KA 220

KL 42

TG 55

AP 94

TN 140

GJ 81

UT 2

Note : Map not to scale

BR 13

JH 09

OR 17

WB 35

TR 01

GT NETWORK

• Market Leader In LTL Segment

• Hub & Spoke Model

ARP- 01

AS- 08

Focus on Geographical Expansion.

127 Branches Added in 9MFY23

Operations:

• 23 States & 4 Union Territories

1070 Branches

47 Strategically Placed Hubs

GT VEHICLES & CAPACITY

No of GT Vehicles Capacity (tons)

31988

Total GT Vehicles : 5433 GT vehicles carrying Capacity: 79535 tons (excluding Cranes and Tankers)

7200

8140

14904

15223

613

1195

1015

751

1806

647

543

22

886

<5 tons

5 - 10 tons

10 - 15 tons

15 - 20 tons

20 - 25 tons

25 - 30 tons

>30 tons

1.50%

9.05%

10.23%

40.22%

18.74%

19.14%

1.11%

Percent of total capacity

VRL has 1294 vehicles > 15 years, as of December 31, 2022 with a total capacity of 14695 tons, whereas VRL has been continuously adding New Capacity.

15

GT WIDE RANGE OF SECTORS SERVED

Sports Goods

Educational

Goods

Machinery

FMCG

Agriculture Products & Implements

Pharma

Leather Products

Garments

Textile

Electrical

Food Products

Hardware

Metal

Automotive parts

Expertise In Handling Variety Of Commodities

Diversified B2B Customer Base Across Wide Range of Industries

No single customer contributing over ~1% of Total Revenue

Contribution from Top 10 customers accounts hardly ~3% of total Goods transportation business

Storage facility available in all our Delivery branches

Lowest Bad Debts and Hassle Free Claim Settlement in the Industry

16

KEY DEVELOPMENTS

Addition of 127 new branches in 9MFY23. 68 new branches added in Q1FY23, 29 new branches added in Q2FY23 & 30 new branches added in Q3FY23 . Closed : 13 branches. Total number of branches as on 30.09.2022 is 1070.

Expansion of existing TPT / Branch Area and increasing Branch Density in Key Markets like Pune, Ahmedabad, Raipur, Salem, Chennai, Kanpur, Delhi, Kolkata, Patna, Guwahati, Siliguri, Cuttack, etc.

Number of GT Vehicles increased from 4816 vehicles in FY22 to 5433 vehicles in 9MFY23. Total New GT vehicles added in 9MFY23- 883 vehicles (Vehicles added in Q1FY23- 312, Q2FY23– 248, Q3FY23– 323), Sold/scrapped – 266 vehicles, Net vehicle addition in 9MFY23 is 617 vehicles.

Bulk Purchase of Fuel restarted from Dec 15, 2022. Procurement of Bulk purchase to increase henceforth from December 2022

Increase in freight rates by 5% for non contractual customers from Mid-December 2022

CAPEX of Rs. 27620.72 lakhs was incurred in 9MFY23 out of which GT segments capex was 25248.98 lakhs

CAPEX of Rs. 10693.38 lakhs was incurred in Q3FY23 out of which GT segments capex was 9990.05 lakhs

17

KEY DEVELOPMENTS

Long Term ICRA Credit Rating improved to A+ (positive) from A+(stable)

Management is focusing on high growth and high margin Goods transport segment as evident from exiting

1. Bus Operations 2.Wind Power segment 3. Sale of an Aircraft

Business Transfer Agreement- Bus Operations has been executed as on 29.12.2022. Consideration and Approval from relevant Regulatory Authorities received as on date

Sale of Wind Power Business Undertaking– considered as “Assets held for sale” as on 31.07.2022, thereby eliminating contribution from this segment from August 2022

Net debt decreased from Rs. 12989.88 lakhs as on Mar 31, 2022 to Rs. 4569.69 lakhs as on 31.12.2022. Consideration from sale of Business units predominantly used for repayment of debts.

94.2% of the GT vehicles are debt free

The Board of Directors has approved a proposal to buy back up to 8,75,000 fully paid up equity shares having a face value of ₹ 10 each at a price of ₹ 700 per Equity Share (“Buyback Price”) for an amount not exceeding ₹ 6,125 lakhs through the tender offer route

18

Continued focus on higher margin GT segment

Focus on increasing Geographic presence of GT Business in hitherto untapped markets

to Volume Growth. Priority Increase in Freight Rates as & when required

Well positioned to conclude planned fleet addition

19

For Further discussions or Queries, Please contact

Sunil Nalavadi Chief Financial Officer +91 93425 59298 cfo@vrllogistics.com

20

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