SWSOLARNSE19 January 2023

Sterling and Wilson Renewable Energy Limited has informed the Exchange about Investor Presentation

Sterling and Wilson Renewable Energy Limited

January 19, 2023

BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai – 400 001

National Stock Exchange of India Limited Exchange Plaza Bandra Kurla Complex Bandra (East), Mumbai – 400 051

Scrip Code: 542760

Symbol: SWSOLAR

Dear Sir/ Ma’am,

Sub.: Investor presentation on the Unaudited Standalone and Consolidated Financial results of Sterling and Wilson Renewable Energy Limited (“the Company”) for the quarter and nine months ended December 31, 2022

Ref.: Regulation 30 read with Part A of Schedule III of SEBI (Listing Obligations and

Disclosure Requirements) Regulations, 2015 (“Listing Regulations”)

Dear Sir/ Madam,

Pursuant to the Listing Regulations, please find enclosed herewith the Investor presentation on the Unaudited Standalone and Consolidated Financial results of the Company for the quarter and nine months ended December 31, 2022.

Request you to take the same on record.

Yours faithfully, For Sterling and Wilson Renewable Energy Limited

Bahadur Dastoor Chief Financial Officer

Encl: As above

Sterling and Wilson Renewable Energy Limited (Formerly known as Sterling and Wilson Solar Limited) Regd. Office: Universal Majestic, 9th Floor, P. L. Lokhande Marg, Chembur (W), Mumbai - 400043 Phone: (91-22) 25485300 | Fax: (91-22) 25485331 | CIN: L74999MH2017PLC292281 Email: info@sterlingwilson.com | Website: www.sterlingandwilsonre.com

The future of solar energy is

STERLING AND WILSON RENEWABLE ENERGY LIMITED ONE OF THE LEADING SOLAR EPC AND O&M SOLUTIONS PROVIDER IN THE WORLD

Investor Presentation – 3Q FY23 19 Jan 2023

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Sterling and Wilson Renewable Energy 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.

This presentation contains certain forward looking statements concerning the Company’s future business prospects and business profitability, which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, 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, our ability to manage our 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.

| WHO WE ARE

Leading Solar EPC and O&M Solutions Provider

We offer Design, Detailed Engineering, Procurement, Construction, Installation, Commissioning and Operations & Maintenance services under turnkey EPC and BoS (Balance of System) solutions for utility-scale, rooftop and floating solar power projects. We also offer solar plus storage solutions.

E C N E L L E C X E L A N O T A R E P O

I

EPC Portfolio 12.9 GWp

O&M Portfolio 7.0 GWp*

Global Manpower 2,411

I

I

N O T N G O C E R L A B O L G

EPC and O&M of Abu Dhabi 1,177 MWp One of the world’s largest single location PV plant

Regional presence across 28 countries Significant cost benefit and timely execution

End-to-end “concept to commission” solar EPC

* O&M portfolio includes EPC projects under construction/commissioning for which contractual revenue is expected to commence by March 23

Market Leader

Leading Solar EPC solutions provider in the world

Leading Solar O&M player globally

No. 1 Solar EPC

player in Australia

| A GLOBAL LEADER IN SOLAR EPC IN 8 YEARS

2016 Diversified into Rooftop Solar

Started third-party O&M services

2013 Completed our first turnkey EPC project

Started international solar operations

2018

Expanded operations in Australia by acquiring a controlling stake in GCO Electrical Pty Ltd

2020 Ranked 2nd largest O&M player in the world by Wood Mackenzie

2022

Reliance New Energy acquired 40% stake in Sterling and Wilson Renewable Energy Limited

Awarded one of the largest domestic EPC contract of 1.6 GW by NTPC

2015

Recognized as the largest Indian solar EPC player

Largest single-axis tracker plant in India (60 MWp)

2011 Ventured into solar EPC business

2017

Demerger of S&W Solar from S&W Group

Incorporated a subsidiary in Spain

Started operations in USA

Bagged world’s largest single location solar EPC project in Abu Dhabi

2019

Listed on BSE and NSE

Commissioned our first floating solar project of 450 kWp

Ranked No. 1 solar EPC in the world by IHS Markit

2021 Expanded our offerings to include Hybrid Energy, Energy Storage and Waste-to- Energy solutions.

| WHAT DIFFERENTIATES US

Expeditious Quick Decision Making & well-defined internal processes leading to timely execution

Experience Strong Track Record of executing complex & large-scale EPC projects leading to high customer retention and repeat business

Talent Pool Strong in-house Design and Engineering team providing customized solutions

Cost Effective Leveraging the Low-Cost India Base for global execution providing cost competitive solutions

Global Presence One of the only Global Pure-Play Solar EPC players with a significant presence and operational experience across geographies

Strong Relationships A Bankable Player with strong relationships with customers and other key stakeholders

| ACROSS THE GLOBE

USA

Mexico

UK

Spain

Jordan

Kazakhstan

USA 454.73 MWp

Morocco

Egypt

UAE

Vietnam

MENA 1,962.48 MWp

Mali

Saudi Arabia

Thailand

Oman

Kenya

Tanzania

Zambia

India

India 8,223 MWp

Philippines

Malaysia

Indonesia

Singapore

Southeast Asia 323.18 MWp

Latin America 575.30 MWp

Chile

Argentina

Namibia

Offices in 28 Countries

Projects in 19 Countries

South Africa

Rest of Africa 250.11 MWp

Australia

Australia 1,112.88 MWp

New Zealand

| SOLAR IS CHEAPER.. FASTER.. CONSISTENT

SOLAR PV LCOE IS NOW THE LOWEST GLOBALLY

$/MWh

150

149

85

82

69

120

90

60

30

Onshore wind

Fixed-axis PV

Tracking PV

Coal

Gas

81

74

46 45 40

1H

2H

1H

2H

1H

2H

1H

2H

1H

2H

1H

2H

1H

2H

1H

2H

1H

2014

2015

2016

2017

2018

2019

2020

2021

2022

Source: BNEF (1) The global benchmark is a country weighted-average using the latest annual capacity additions

Years to install

Nuclear

Natural Gas

Wind

Solar

t u p t u o e t a r e n e g

3

3

2

6

Standard deviation (%)

Hydro

Wind

9%

Solar

4%

n o i t c u d o r p h W M w o L s a H

y t i l i

b a i r a v

20%

d n a

l l

a t s n

i

o t

r e t s a F

Source: US EIA, Annual Energy Outlook, Feb 2021; Moody’s, Apr 2017

| SOLAR INSTALLATIONS TO GROW AT ~15% CAGR IN KEY MARKETS

Annual Utility-Scale PV installations (GW)

India

South-East Asia & Australia

Middle East and North Africa

Rest of Africa

Europe

USA

Latin America

9.8

1.7

3.8

1.2

7.4

7.3

2.1

2019

2021

2022E

2025E

CAGR 21-25E

10.8

11.8

18.6

14.6%

1.9

2.9

1.7

11.5

17.8

3.7

50.3

3.3

5.1

2.0

13.5

18.7

6.7

61.1

4.8

9.8

4.0

17.3

29.2

4.5

88.2

41.3%

35.6%

23.9%

10.7%

13.2%

5.0%

15.1%

Grand Total (excluding Rest of World)

33.3

Source: BNEF (1) China and Japan constitute major countries in rest of world (2) Annual solar PV installations in India, SEA, Middle East, Africa, Europe, USA, Latin America and Australia.

| KEY COSTS ARE ON THE DECLINE

0.28

0.27

0.27

0.25

0.23

0.22

0.19

Australia

LATAM

18,400

14,000

11500

9300

10,000

8,000 7,500

4900

2000

1,800

3,500 3,500

4,000

2,500

i

a n h C x E s e t a r

i

t h g e r F

) r e n i a t n o c

t e e f 0 4 r e p

(

Sep ’20 Mar ’21 Sep ‘21 Mar ’22 Jun ‘22

Sep ‘22

Dec ‘22

Sep ’20 Mar ’21 Sep ‘21

Mar ’22

Jun ‘22 Sep ‘22 Dec ‘22

Aluminum

Copper

72,500

73,900

9,776 10,235

9,005

6719

8,254

7,647 8,372

1,745 2,192

2,954

3,537

2,397 2,180 2,350

Sep ’20 Mar ’21 Sep ‘21 Mar ’22 Jun ‘22 Sep ‘22

Dec ‘22

)

T M

/ s R

(

e c i r P

l

e e t S n a i d n I

53790

45000

61,400

57,500

53,700

Sep ’20 Mar ’21 Sep ‘21 Mar ’22 Jun ‘22 Sep ‘22

Dec ’22`

s d n e r t e c i r p e u d o M

l

* *

)

p W

r e p D S U n

i

e c i r p

(

) )

T T M M

/ / D D S S U U

( (

x x e e d d n n I I E E M M L L

** Module Prices are expected to further decline in CY23E as per BNEF estimates.

| 3Q FY 2023

| KEY HIGHLIGHTS FOR 3Q FY23

• Company has been awarded two new contracts in India for Solar EPC from Amplus and Ampyr for projects located in Bikaner, Rajasthan and Koppal, Karnataka respectively

• Unexecuted EPC order book of INR 2,703 crore as of January 18,

2023 with nearly 84% domestic EPC

Revenue decreased by 51.0% YoY in 9MFY23 due to lower contribution from on-going EPC projects. Revenue increased by 1.7% QoQ aided by higher contribution from O&M segment

• Gross margins remain suppressed primarily on account of

International EPC projects

• Net debt of Rs 1,374 crore as of 31 December 2022

• Advance and performance bank guarantees encashed by four

customers amounting to Rs 588.5 crore of which

Final settlement agreement signed with customer for two projects and a sum of Rs 349.7 crore has been refunded

The Company is in discussion with the other two customers (projects completed)

• No further impact on the results of the Company beyond 31 December 2021 on account of LDs and other matters in accordance with the Indemnity agreement (refer Note 5 of Consolidated Financial results)

| CONSOLIDATED PROFIT & LOSS – 3Q FY23

INR Crore

Q3FY23 Q3FY22 Q2FY23

9MFY23

9MFY22

FY2022

• Revenue increased by 1.7% QoQ aided by higher contribution from

Revenue from Operations *

Gross Margin (post project MTM)

Gross Margin %

410

(30) (7.2%)

1,495

(295) (19.7%)

403

2,022

4,128

(170) (42.1%)

(376) (18.6%)

(444) (10.8%)

5,199

(503) (9.7%)

O&M segment. For 9MFY23, revenue has decreased by 51.0% YoY

due to lower contribution from on-going EPC projects

Other Income *

4

5

4

7

30

35

• Gross margins remain suppressed primarily on account of International

Recurring Overheads

Recurring Overheads %

93 22.7%

90 6.3%

86 21.5%

277 13.7%

261 6.3%

345 6.6%

EPC projects

Non-recurring Overheads

3

-

MTM (gain)/ loss on cancellation of forward cover Forex

(5)

(63)

(37)

42

-

(3)

24

9

(8)

20

17

21

46

21

8

20

• O&M constituted 14.4% of revenue in 3QFY23 and have grown 55%

sequentially. While O&M gross margins have improved sequentially

(6.7% in Q3FY23 versus -13% in Q2FY23), they still remain impacted

by projects where O&M costs were incurred, however, revenue

EBITDA

(53)

(385)

(275)

(667)

(759)

(862)

recognition has not commenced due to client delaying final handover

EBITDA Margin %

(13.0%)

(25.8%)

(67.9%)

(33.0%)

(18.4%)

(16.6%)

EBIT

EBIT Margin %

PBT

PBT Margin %

PAT

PAT Margin %

(59)

(389)

(278)

(678)

(770)

(896)

• PAT loss during the quarter has declined to INR 99 crore versus INR

(14.3%)

(26.0%)

(68.9%)

(33.5%)

(18.7%)

(17.2%)

299 crore in the previous quarter and INR 429 crore last year

(95)

(416)

(308)

(761)

(787)

(910)

(23.2%)

(27.8%)

(76.3%)

(37.7%)

(19.1%)

(17.5%)

(99) (24.2%)

(429) (28.7%)

(299) (74.1%)

(754) (37.3%)

(789) (19.1%)

(916) (17.7%)

* To be read in conjunction with Note 5 of the consolidated financial results

CONSOLIDATED BALANCE SHEET

INR Crore

Dec-22

Sep-22

Breakdown of Net Debt (INR Crore)

Dec-22

Sep-22

Sources of Funds Shareholders Funds Borrowings from Banks Total Application of Funds Fixed assets (including right to use assets) Core Working Capital Bank balance (including fixed deposit) Other assets/ (liabilities) Deferred tax and income tax balance GST and VAT balances (net) Total

218 1,555 1,773

48 (140) 236 1,166 158 305 1,773

338 1,313 1,651

47 (272) 483 953 146 294 1,651

Breakdown of Core Working Capital (INR Crore)

Dec-22

Sep-22

Current Assets Inventories

Receivables (net of LD provision)

Receivable days Advances to suppliers

Current Liabilities

Trade payables Payable days

Advances from Customers

Net Working Capital

1,413 5

1,349 180 59

1,553

1,027 116 526 (140)

1,375 4

1,332 158 39

1,647

1,353 124 294 (272)

Term debt

Working capital related debt

Total Debt

Less: Cash and Bank balance

Net Debt

1,050

505

1,555

(181)

1,374

700

613

1,313

(428)

885

Mix of receivables > 1 year as at Dec 2022 – Rs 325 crore

Others 28%

(1)

Related party 3%

Matter under NCLT 28%

Argentina 41%

(1) Related party receivables (~Rs 11 crore) is net of Rs 208 crore that the Company needs to pay back to the related party against advance received for Waste to Energy project (2) Of the Non-related party receivables, ~INR 259 crore is covered under Indemnity agreement

| NEW ORDERS/ MoUs ANNOUNCED IN 9MFY23

• Aggregate capacity of 242 MW DC

Project located at Bikaner, Rajastan

• Aggregate capacity of 60 MW DC

Project located at Koppal, Karnataka

• Contract signed for the BOS package comprising 4 blocks of proposed solar PV plant of NTPC at Khavda, RE Power Park, Rann of Kutch, Gujarat

• Aggregate capacity of 1,570 MW DC

Sterling and Wilson Solar Solutions, Inc (SWSS), the US step down subsidiary signed a MOU with the Government of the Federal Republic of Nigeria, along with its consortium partner Sun Africa

• MOU is for the development, design, construction, and commissioning of solar PV power plants aggregating 961 MWp at five different locations in Nigeria along with battery energy storage systems (BESS) with total installed capacity of 455 MWh

Financing for these projects are under negotiations between US EXIM, ING and the Government of Nigeria

• D&EPC agreement under negotiation

SWREL has announced ~2.8 GW of new orders / MOU in 9MFY23

| ORDER BOOK & PIPELINE

Unexecuted Order Value Movement

+2,222

-929

-1,878

+35

3,253

2,703

Gross UOV as on 18 January 2023

USA 6.5%

LATAM 1.4%

Australia 8.4%

UOV as on 31 Mar 2022

Forex adjustments

Order inflow Order exited in

2QFY23

Projects executed in 9M FY23

UOV as on 18 Jan 2023

FY24 Bid Pipeline remains robust

New order inflows are lumpy – Impacted by cyclicality and seasonality

India 83.7%

Europe 5.4%

MENA & Africa 24.9%

US & LATAM 8.9%

SEA 0.6%

Australia 4.8%

21.6 GW

India 55.5%

INR Cr

FY18

FY19

FY20

FY21

FY22

FY23

Q1

-

Q2

843

Q3

Q4

2,030

2,793

Total

5,666

346

1,482

1,195

1,417

4,440

1,629

1,057

1,070

987

3,353

1,601

221

-

254

1,858

364

-

-

1,820

244

4.743

6,774

719

2,222

SWREL is on track to achieve/exceed our FY22 guidance of ~USD 1 bn in new orders (ex-Group companies)

| WAY FORWARD - REGAIN THE POSITION OF WORLD’S LARGEST SOLAR EPC PLAYER

Industry Outlook

Target large EPC markets

Expand new businesses

Grow O&M Portfolio

• Unprecedented commodity super cycle over last 2 years coupled with COVID led to Solar Industry suffering huge losses and IPP’s deferring projects

• Significant consolidation observed

in the industry with stronger players expected to take a larger share of the market in the future

• Solar industry well poised to grow in long term as IPPs have huge plans for global capacity additions

• The global tariffs have already corrected upwards with the revision in prices and a lot of projects are expected to get finalized in FY23

• Reliance group’s investment in

Company has led to strengthening of Company’s balance sheet and increased confidence to customers, suppliers, bankers and other stakeholders

• Focus to grab large share of EPC

capacity additions in FY23 like US (23 GW), Europe (16 GW), Australia (3 GW) and India (16 GW)

• Round-The-Clock Renewable Energy Projects with Battery Storage are the future

Increased focus of countries globally towards Clean Hydrogen mission

• Natural Hydrogen mission

announced by Indian Govt to transform India into a global hub for green hydrogen production

• Pursue development activities In International markets to secure more EPC business

• Focus on large Solar PV + BESS projects in US, Europe and Australia

• Leverage client relationships to gain meaningful market share in these new businesses

• O&M market size to grow as more

solar capacity comes online

Increased focus on third party O&M in International markets through organic and inorganic route

• Provide enhanced value to customers through O&M differentiators like drone thermography, strong analytics and predictions, underground cable fault finder etc.

In-house learning and training to upgrade the technical skills of the team

For further information, please contact:

Company :

Investor Relations Advisors :

Sterling and Wilson Renewable Energy Limited

Strategic Growth Advisors Private Limited

CIN: L74999MH2017PLC292281

CIN: U74140MH2010PTC204285

Mr Sandeep Mathew Head – Investor Relations

Email: ir@sterlingwilson.com

www.sterlingandwilsonre.com

Mr Jigar Kavaiya / Mr. Parin Narichania

+91 9920602034 / +91 9930025733

Email: jigar.kavaiya@sgapl.net / parin.n@sgapl.net

www.sgapl.net

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