VIPINDNSE25 January 2023

VIP Industries Limited has informed the Exchange about Investor Presentation

VIP Industries Limited

BSE Limited Phiroze Jeejeebhoy Towers, Dalal St, Kala Ghoda, Fort, Mumbai – 400 001.

Code No. 507880

25th January, 2023

National Stock Exchange of India Ltd. Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051. Code – VIPIND

Subject: Presentations made/being made to analysts / institutional investors

Dear Sir/Madam,

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith presentation being made by the Company to the analysts/ institutional investors.

Kindly take the same on record.

Thanking you,

Yours faithfully,

For V.I.P. Industries Limited

Anand Daga Company Secretary & Head – Legal

Encl. As above

Registered Office: DGP House, 5th Floor, 88C, Old Prabhadevi Road, Mumbai 400 025. INDIA. TEL: +91 (22) 66539000 FAX: +91 (22) 66539089, EMAIL: corpcomm@vipbags.com WEB: www.vipbags.com CIN - L25200MH1968PLC013914

INVESTOR PRESENTATION Q3 & YTD FY23

Disclaimer

Some of the statements in this communication may be forward looking statements within the meaning of applicable laws and regulations. Actual results might differ substantially from those expressed or implied. Important developments that could affect the Company’s operations include changes in the industry structure, significant changes in political and economic environment in India and overseas, tax laws, import duties, litigation and labour relations.

The information contained herein has been prepared to assist prospective investors in making their own evaluation of the Company and does not purport to be all-inclusive or to contain all of the information a prospective or existing investor may desire. In all cases, interested parties should conduct their own research/investigation and analysis of the Company and the data set forth in this information. The Company makes no representation or warranty as to the accuracy or completeness of this information and shall not have any liability for any representations (expressed or implied) regarding information contained in, or for any omissions from, this information or any other written or oral communications transmitted to the recipient in the course of its evaluation of the Company.

While we have made every attempt to ensure that the information contained in this presentation has been obtained from reliable source, the Company is not responsible for any errors or omissions, or for the results from the use of this information. All information in this presentation is provided on "as is" basis with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information and without warranty of any kind, express or implies including but not limited to warranties of performance for a particular purpose. In no event will the Company its Directors, legal representatives, agents or employees thereof be liable to anyone for any decision made or action taken by relying on data/information in this Presentation.

Index

Industry Overview

Company Overview

Q3 Financial Performance

Brands, Channels & Categories

Industry Overview

Industry Overview

The luggage & backpacks market in India is estimated to be around ~Rs. 10,000 crore1 with branded players constituting ~56%1&2 of the market

Favorable Demographics

• Rising middle class and its increased propensity to spend will drive discretionary spend industries

Changing Attitude Towards Travel

• Frequency jump in

travel turning luggage into lifestyle products

Growing Customer Cohorts

• Luggage is extending to

customer cohorts beyond travel driven by event-based consumption

Source: 1. Euromonitor, estimated for Calendar year 2022; 2. Internal estimates

Shift from Unorganized to Organized

• Macro pressures

coupled with customer preference shift towards branded products fueling growth for organized sector

Growing Middle India And Its Increasing Propensity To Indulge Will Further Accelerate The Industry Growth

India is projected to house the world’s largest middle class consumer market, surpassing China and the US

Ballooning middle class consisting of ‘connected aspirants’ will form majority of India’s demography going forward

Spending By The Global Middle Class

Source: "The Emerging Middle Class in Developing Countries", Homi Kharas, OECD Development Centre

Changing Attitudes Towards Travel Inducing Shorter Replacement Cycles In Luggage Industry

Category Core : Durability with additional features for convenience ▪ 2-3 Travel Occasions ▪ Business Travel emerges a new

cohort

▪ Two Bags in the Family ▪ One for Official Travel & One for

Family

▪ Mode of transports:

▪ Train/Bus/Limited Air Travel

▪ Replacement : 5-7 yrs

2

2000

Flaunt / Expression will be key Category core

▪ Multiple travel occasions with

increasing trend of international travel, weekend getaways, solo trips etc.

▪ Repertoire of Bags per person ▪ Mode of travel

▪ Domestic & International Air

/Car Trips / Train / Bus

▪ Replacement : 2-3 years

2010

3

4

Category Core moves to Convenience ▪ One Bag for each individual ▪ Mode of transport

▪ Domestic Air /Car Trips /

Train / Bus ▪ Replacement : 3-5 years

2015-2022

1990

1

Category Core : Durability ▪ One Travel a year

▪ Meet Relatives, Location Transfer, Marriage etc.

▪ One Bag for the Family ▪ Mode of transport

▪ Train/Bus Travel

▪ Replacement : 8-10 years

Source : Research commissioned by VIP Industries, Conducted by The Third Eye consulting & research firm

Consumer Cohorts Extending Beyond Travel

• Expenditure on weddings had been on the rise in India and as per industry estimates it has gotten bigger post pandemic2 • Luggage is an integral part of Wedding Shopping

I

S G N D D E W

• Departures from India for International Education has grown at a CAGR of 19% for 5 years ended 20211 • A Similar trend is expected to continue

• Luggage as a preferred personal gifting item is emerging as a significant trend • Major retail chains now operating regular promotional gifting of luggage category

S N O I T O M O R P & G N I T F I G

L E V A R T T N E D U T S

L A N O I T A N R E T N

I

Source : 1. Redseer Strategy Consultant Published report 2. Media reports

Macro Pressures & Consumer Preference Shift Fueling Growth For Branded Players

i

n a h c y l p p u S

t s o P s t n a r t s n o C

i

c i m e d n a p

r e m u s n o C

t f i h S

e c n e r e f e r P

d e d n a r B s d r a w o t

y t i l

a u q d o o G

s t c u d o r p

r o t c e S

n o i t a z i l

a m r o F

t s o P

n o i t a t n e m e p m

l

I

T S G

f o

f o h t w o r G

d e z i n a g r O

r o t c e S

Market Split

Branded

Others

55%

61%

53%

44%

43%

42%

40%

39%

45%

39%

47%

56%

57%

58%

60%

61%

CY19

CY20

CY21

CY22

CY23

CY24

CY25

CY26

Source: Euromonitor & internal estimates

Company Overview

Undisputed leader in an Oligopolistic Indian Luggage Industry

Established in 1968

#1 In the organized luggage space

Present in multiple luggage categories across price points

10 Own Manufacturing Facilities in India & Bangladesh

Servicing customers through ~11,000 Point of Sales across ~900 towns

~8000 employees

Milestones

Leveraging our rich heritage & strong legacy

Revenue Journey (Rs. In Cr.)

Aristocrat Acquisition

Caprese Launch

Skybags Launch

1,785

1,714

Aristocrat Restage

Bangladesh Operations

1,416

1,283

1,234

Carlton Acq China Ofc

1,064

988

868

854

745

614

567

521

439

287

305

296

321

331

Aristo Plast Pvt Ltd 297

8 6 9 1

Strategic Shift from China Sourcing To Own Mfg

1,290

619

00-01

01-02

02-03

03-04

04-05

05-06

06-07

07-08

08-09

09-10

10-11

11-12

12-13

13-14

14-15

15-16

16-17

17-18

18-19

19-20

20-21

21-22

Our Board & Management

is

graduate

a Commerce

He and an experienced industrialist who has pioneered the luggage industry in India. He has an experience of more than 50 years in the luggage industry

She a graduate from Oxford University and has done an MBA from the Harvard Business School. She has over 10 years of experience in managing and strategizing the business of luggage, bags and other travel accessories.

holds

a MBA in Marketing

He and International Business and has 25 years of leadership experience in the FMCG industry across business verticals and categories. He is responsible to build the organization growth strategy and lead execution across all business verticals & regions globally

She has completed B.Sc. from The Wharton School and an MBA from Harvard Business School. She is the Executive Chairperson of Godrej Consumer Products and Director of Godrej Agrovet and Teach For India.

Mr. Dilip Piramal Chairman

Ms Radhika Piramal Executive Vice Chairperson

Mr. Anindya Dutta Managing Director

Ms Nisaba Godrej Independent Director

Mr. Amit Jatia Independent Director

Mr. Tushar Jani Independent Director

Mr. Ramesh Damani Independent Director

Ms Neetu Kashiramka Chief Financial Officer

He has a degree in Business Administration from the Marshall School of Business, Los Angeles. He has attended several sessions of the YPO / Harvard President’s Program at HBS. He has over 26 years of experience in the QSR industry.

He is a Science graduate. He is a founder of Blue Dart Courier Services, Blue Dart Express Limited, Blue Dart Aviation Limited and Express Industry Council of India. He has over 40 years of experience in the Shipping and Transport Industry. He has pioneered inland logistics of sea freight containers.

He is a Commerce graduate and a post-graduate in Business from California State University, Northridge. He has over 20 years of experience in security market.

Administration, Marketing

along with

She is a qualified Chartered Accountant and has 25 years of experience across varied industries. At VIP industries, Financial Controller & business partner, she is responsible for Relationship, Legal, Information Commercial functions.

Technology

Secretarial,

Investor

being

and

the

Senior Management

Abhinav Kapoor Vice President Sales Over 20 years of experience in FMCG industry

Anjan Mohanty Chief Executive Officer – Bangladesh 23 years of experience in apparel industry

Anup Sur Head - Supply Chain & Logistics 24 years of experience across varied industries

Ashish Saha Sr. Vice President – India Manufacturing & New Projects 42 years of experience in luggage industry

MVH Sastry Head Procurement & Sourcing 20 years of experience in FMCG industry

Praful Gupta Head Marketing 22 years of experience in FMCG & luggage industry

Suhas Kshirsagar Head - Corporate Quality & After Sales Service 27 years of experience in luggage, automotive & FMCG industry

Sunil Kolhe Sr. Vice President – Design & Product Development 34 years of experience in luggage industry

Vikas Anand Vice President - Human Resources 17 years of experience across varied industries

VIP Power Brands : High Equity, targeted at distinctive opportunity spaces

Proposition

Innovative & Caring partner that makes every trip comfortable, safe and enjoyable

Trendy , colorful luggage brand that helps you get noticed

Partner every young middle Indian in this journey with products that are built to outperform and outlast

Hello Holidays

Move in Style

Unpack Your Dreams

Brand Print

BRANDS FROM THE HOUSE OF VIP INDUSTRIES

VIP Power Brands : High Equity, targeted at distinctive opportunity spaces

Proposition

Luggage Partner For Young Visionaries & Leaders

Avant-garde range of handbags & accessories for every woman who wishes to announce her arrival in life

The New Face Of Business

All That A Girl Can Be

Brand Print

BRANDS FROM THE HOUSE OF VIP INDUSTRIES

Diversified Product Portfolio

HARD LUGGAGE

DUFFLE BAGS

SOFT LUGGAGE

LADIES HANDBAGS

BACKPACKS

Healthy geographical presence

RETAIL TRADE

MODERN TRADE

GENERAL TRADE

ECOM

CSD CPC

INSTITUTIONAL

Branch locations

4 Regions 20 Branches

Pop Strata

50K - 1 Lakh

1 - 5 Lakhs

Town Universe

VIP Penetration

FY20

YTD FY23

583

395

51%

85%

79%

98%

5 -20 Lakhs

81

100%

100%

20 - 50 Lakhs

50 Lakhs+

8

5

100%

100%

100%

100%

Total

1072

68%

88%

Towns universe as per census 2011 data

High Impact Investment In Own Manufacturing ! Rs 100 CRORES IN FY23 !

In-house Manufacturing Capacities Enhanced by 65% Since Pandemic

Pre-pandemic FY20

3p Sourcing, 13%

China, 34%

Own Manufacturing, 42%

Controlled Mfg - India, 12%

Revenue volumes split by source

Post-pandemic YTD FY23

3p Sourcing, 4%

China, 7%

Controlled Mfg - India, 19%

Own Manufacturing, 69%

Planned Capex For FY23 Is Rs. 100 Crores – Post Which Capacity Enhancement Would Stand At 80% Capex at both Bangladesh and India at ~Rs. 50 crores each.

Financial Overview

Performance Highlights (Consolidated)

Operational Highlights

• Q3 revenue reported an all-round growth at 32% YoY

(volume 25%) and 22% over base (volume 18%)

• Gross margins* inching up with sequential

improvement of 1.3% - mainly on account of favorable raw material prices & ocean freight

• Gross margins* also improved year-on-year by 0.5% • Q3 overall expense is at Rs. 187 cr as compared Rs. 137 cr last year on account of increased operations

• Other expenses includes additional provision on

account of Future group of Rs. 6 crores

EBITDA % - Q3 FY 22 Decrease in Gross Margin (incl. other income) Better absorption of Employee Cost Increase in Advertisement exp PDD Future group Better absorption of Other Expenditure EBITDA % - Q3 FY 23

16.4% -0.5% 1.0% -3.3% -1.0% 1.7% 14.3%

Q3 FY22

Q4 FY22

Q1 FY23

Q2 FY23

Q3 FY23

Revenue (Rs. cr)

Growth (over base FY20)

397

-8%

356

14%

591

5%

515

25%

526

22%

Q3-FY23 Consolidated Financial Performance

INR 526 Cr. Revenues

49.4%* GP %

14.3% EBITDA %

INR 51 Cr. PBT#

+32%

+0.5

-2.1%

+16%

Over Q3 FY22

YTD-FY23 Consolidated Financial Performance

INR 1632 Cr. Revenues

49.2%* GP %

15.9% EBITDA %

INR 188 Cr. PBT#

+75%

+0.5%

+1.2%

+168%

Over YTD FY22

*net off other income #Before exceptional item

21

Q3 & YTD Financial Performance - Consolidated

Particulars Revenue from Operations Other Income Total Revenue COGS Gross Contribution GC Margin (without Other Income) Employee Benefits expenses Other Expenses Total Expenses EBIDTA EBIDTA Margin Depreciation EBIT Finance Cost Profit before Exceptional items Exceptional items Expense / (Income) Profit before Tax Tax Profit After Tax

Quarter ended

Year ended

Year ended

Dec-22 526 3 529 266 263 49.4% 59 128 187 76 14.3% 18 57 7 51 0 51 7 44

Sep-22 515 5 520 267 253 48.1% 58 118 176 77 14.8% 18 59 7 52 0 52 9 43

Dec-21 397 9 407 203 204 48.9% 50 87 137 67 16.4% 17 49 5 44 0 44 10 33

Dec-22 1632 15 1647 829 818 49.2% 177 378 556 262 15.9% 54 208 20 188 -15 203 46 157

Dec-21 934 31 964 479 485 48.7% 133 210 343 142 14.8% 53 89 19 70 0 70 16 55

Mar-22 1290 36 1326 645 681 50.0% 189 311 500 181 13.6% 70 111 25 86 0 86 19 67

Key Financial Metrics – P&L

529

Revenue

520

407

Gross Margin (Excl Other Income)

49.4%

48.1%

48.9%

Dec-22

Sep-22

Dec-21

Dec-22

Sep-22

Dec-21

EBITDA

PBT before Exceptional Item

14.3%

14.8%

16.4%

51

52

44

Dec-22

Sep-22

Dec-21

Dec-22

Sep-22

Dec-21

Brands, Channels & Categories

Revenue Performance : Channels

Channel-wise revenue Salience

General trade

Retail trade

Modern trade

Ecom

CSD CPC

Institutional

International

Q3 FY20

22.4%

15.7%

30.3%

9.4%

11.4%

8.1%

2.7%

Q3 FY22

22.5%

11.4%

33.5%

13.5%

10.1%

6.0%

3.1%

Q3 FY23

24.0%

11.3%

29.2%

12.5%

11.5%

7.6%

3.9%

YoY % Growth

39%

29%

14%

21%

49%

65%

65%

GT

GT distribution is currently present in 942 towns across India

EBO

Our retail store count is at 443 & 42 additional under fit-out

MT

Future group loss mitigated within other chains

ECOM

IB

Continued on growth trajectory

Enhanced extraction from existing high potential markets

Revenue Performance : Categories & Brands

Brand-wise revenue Salience

CARLTON

VIP

SKYBAGS

Q3 FY20

6.7%

26.2%

33.6%

Q3 FY22

5.2%

22.5%

30.6%

Q3 FY23

5.6%

23.1%

29.5%

Premium & Mass Premium

66.6%

58.3%

58.2%

ARISTROCRAT+ ALFA

CAPRESE

27.1%

6.2%

38.6%

3.1%

38.2%

3.6%

YoY % Growth

Category-wise revenue Salience

Q3 FY20

Q3 FY22

Q3 FY23

YoY % Growth

40%

33%

26%

30%

29%

52%

UPRIGHTS

HL - UPRIGHT

SL - UPRIGHT

DUFFEL BAGS

BACKPACKS

34.9%

46.9%

32.7%

29.7%

47.3%

27.7%

11.0%

10.0%

9.3%

14.4%

10.0%

12.0%

LADIES HAND BANGS

6.2%

3.1%

3.6%

32%

21%

22%

57%

52%

Brand Activations driven full throttle

VIP Puts Stake In The Ground As A Pioneer In Tech Luggage !

Rajiv Makhni becomes the face of VIP’s tech luggage

Customer Exchange Offer

He is recognized as the Tech Guru of India, He is a technology journalist and tech TV show anchor at NDTV. Rajiv is also a columnist, and he writes for several publications in India and abroad such as- the “Outlook Group,” “Hindustan Times, “Leisure International,” and many more. He has been named as the “Television Anchor of the Year” by the Indian Television Academy Awards.

Offer Period 1st Dec’22 to 31st Jan’23 Consumers can exchange any old bag and get flat Rs. 2,000 off on select VIP bags. The offer gives consumers a chance to upgrade their old, out dated luggage to the new, stylish and contemporary VIP bags

Star Studded FIFA Collection Launch !

Skybags launched its high voltage FIFA campaign with Bollywood star Kartik Aaryan as Ambassador Digital campaigns also featured many other celebrities & influencers

Hoardings with stadium Surround Sound

Skybags Has The Highest Followers In Luggage Category On Instagram !

Going Glam With Caprese !

Strong Brand Activations With Celebrity Designer Manish Malhotra ! The Who’s Who Of the Fashion World Adorning Caprese !

Caprese followers now at 189K with a 100% jump in last 6 months

For Further Information Contact:

VIP Industries Limited

Miss Neetu Kashiramka – Chief Financial Officer Email: neetu.kashiramka@vipbags.com

Adfactors PR Pvt. Ltd.

Snighter Albuquerque/ Rushabh Shah Email: snighter.a@adfactorspr.com/ rushabh.shah@adfactorspr.com Mobile: 9819123804 / 8082180182

5th Floor, DGP House, 88-C, Old Prabhadevi Road, Mumbai – 400025

Thank you

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