RUSHILNSE13 February 2023

Rushil Decor Limited has informed the Exchange about Investor Presentation

Rushil Decor Limited

RDL/104/2022-23 Date: 13.02.2023

To, National Stock Exchange of India Ltd. Exchange Plaza, Bandra – Kurla Complex, Bandra (E), Mumbai – 400 051 NSE EQUITY SYMBOL: RUSHIL

To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001 SCRIPT CODE: 533470

Dear Sir/Madam,

ISIN: INE573K01017

Sub: Investor Presentation for the Quarter ended December 31, 2022

Pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith a copy of Investor Presentation on Unaudited Financial Results and other highlights of the Company for the Third Quarter and Nine Months ended December 31, 2022.

The same will also be available on the website of the Company at www.rushil.com.

This is for your information and record.

Thanking you

Yours Faithfully,

For, Rushil Decor Limited

_______________ Hasmukh K. Modi Company Secretary

Encl: as above

Investor Presentation Q3 & 9M - FY23

Disclaimer

This presentation has been prepared by Rushil Décor Limited (the “Company”) solely for information purposes and does 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 what so ever. No offering of securities of the Company will be made except by means of 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 contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world- wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third party statements and projections.

Table of content

1.

2.

3.

4.

5.

Q3 & 9M FY23 Financial Highlights

Company Overview

Industry Overview

Historical Financial Highlights

Way Ahead

Q3 & 9M FY23 Financial Highlights

Laminates

MDF

Management Comment

“I am happy to share that during the third quarter we have registered revenue growth of 26% from Rs. 166.8 to Rs. 210.3 crore. This has been driven by both our business segments – MDF as well as laminates. During the quarter, we saw strong demand for our laminates business in the global markets which led to an increase of 41% in export volumes. We expect this trend to continue in the coming quarters as well. Strong global demand for products manufactured by our company will also support our upcoming jumbo laminates manufacturing capacity and help us achieve our target of achieving sustainable growth and higher EBITDA margins.

On the MDF front, our volumes grew by 22% and value by 27% compared to last year. We have displayed steady performance in our domestic MDF business, which grew by 6% in volume terms and 17% by value. From the domestic industry perspective, realizations for basic products have been subdued with increased supply from imports and marginal rise in prices of wood, a key raw material for MDF. We have been able to maintain our performance despite these headwinds by focusing on value-added products, a process we will remain focused on in the future as well. During the quarter, our value added product in MDF contributed 39% of total Revenues from MDF.

I am delighted to state that during the quarter, we have continued to systematically expand our geographical presence across the country. We also added new SKU’s under our value added products, which are gaining strong acceptance in the market as we get numerous inquiries for the same. We are confident that with growing demand for our MDF, transition to strong brands, customers preferring quality products, the industry will see continued growth and Rushil Décor is well-positioned to gain from these trends.”

Commenting on the this, Mr. Krupesh G Thakkar, Chairman & Managing Director, said,

Q3 FY23 Financial Highlights

Revenues (Rs. Crore)

Gross Profit (Rs. Crore)

EBITDA* (Rs. Crore) / Margin* (%)

PAT (Rs. Crore) / Margin %

11.4%

18.1 %

4.4 %

4.9%

210.3

102.6

38.1

10.2

166.8

80.3

7.3

19.0

Q3 FY22

Q3 FY23

Q3 FY22

Q3 FY23

Q3 FY22

Q3 FY23

Q3 FY22

Q3 FY23

Gross Profit – Revenue from operations – Total raw material cost; *Adjusted for Forex Loss/Gain

9M FY23 Financial Highlights

Revenues (Rs. Crore)

Gross Profit (Rs. Crore)

EBITDA* (Rs. Crore) / Margin* (%)

PAT (Rs. Crore) / Margin %

624.5

329.7

429.1

209.9

9.9%

21.4%

1.7%

10.3%

133.7

64.1

9M FY22

9M FY23

9M FY22

9M FY23

9M FY22

9M FY23

Q3 FY22

Q3 FY23

42.4

7.4

Gross Profit – Revenue from operations – Total raw material cost; *Adjusted for Forex Loss/Gain

Quarterly Highlights – Laminates

Revenues (Rs. Crore)

Sales Volumes (Sheets)

Realization (Rs. per sheet)

EBITDA (Rs. Crore) / Margin %

47.3

56.0

690,044

777,834

685

720

3.3%

10.2% 5.7

.

5 9 1

.

5 6 3

.

9 0 2

.

4 6 2

,

5 0 4 6 0 3

,

,

2 2 1 6 5 3

,

,

2 2 9 3 3 3

,

,

9 2 4 1 7 4

,

789

774

588

637

1.6

Q3 FY22

Q3 FY23

Export

Domestic

Q3 FY22

Q3 FY23

Export

Domestic

Q3 FY22

Q3 FY23

Export

Domestic

Q3 FY22

Q3 FY23

• Volumes in the export market increased by 41%, highlighting strong global demand for products manufactured by the Company Improving realizations in the domestic market further supported a significant increase in EBITDA margin in the laminates segment •

Quarterly Highlights – MDF

Revenues (Rs. Crore)

Sales Volumes (CBM)

Realization (Rs. per CBM)

EBITDA* (Rs. Crore) / Margin* (%)

120.6

152.8

47081

57310

25,622

26,662

18.6% XX%

21.4% XX%

32.7

.

4 2 1 1

2 8

.

.

1 1 3 1

.

7 1 2

Q3 FY22

Q3 FY23

Export

Domestic

3 5 2 3 4

,

8 2 8 3

,

Q3 FY22

6 2 8 5 4

,

,

4 8 4 1 1 Q3 FY23

Export

Domestic

22.4

7 9 9 5 2

0 8 3 1 2

8 1 6 8 2

7 5 8 8 1

Q3 FY22

Q3 FY23

Export

Domestic

Q3 FY22

Q3 FY23

• Volumes in export and domestic markets increased by 200% & 6% respectively

*Adjusted for Forex Loss/Gain

Quarterly & Nine Months Financial Highlights

Particulars (Rs. Crore)

Q3 FY23

Q3 FY22

Y-o-Y (%)

9M FY23

9M FY22

Y-o-Y (%)

Revenue Cost of Services & Raw Materials (Increase) / Decrease In Stocks Purchase of Finished Goods Employee Cost Other Expenses EBITDA EBITDA Margin Other Income Depreciation Finance Cost Exceptional Items PBT Tax PAT PAT Margin

210.3 105.4 2.3 0.0 11.9 64.2 26.5 12.6%

0.4 7.1 6.5 0.0 13.4

3.2 10.2 4.9%

166.8 88.1 -2.2 0.6 10.4 51.0 19.0 11.4% 2.7 6.1 5.7 0.0 9.8 2.5 7.3 4.4%

26.1%

39.9%

37.2%

40.5%

624.5 313.8 -19.1 0.0 34.6 174.0 121.2 19.4%

1.1 19.7 17.0 0.0 85.6

21.5 64.1 10.3%

429.1 249.3 -31.5 1.3 30.3 137.3 42.4 9.9%

3.1 18.0 17.4 0.0 10.0

2.6 7.4 1.7%

45.5%

186.0%

755.1%

768.5%

• Growth in revenues was driven by higher contribution from the MDF and Laminates segment • Q3 FY23 & 9M FY23 Forex loss to the tune of Rs. 11.6 crore and Rs. 12.6 crore respectively included in other expenses,

led to lower EBITDA than expected

Company overview

Laminates

MDF

Among India’s Leading Laminates & MDF Manufacturers

3.49 mn Sheets Installed capacity for Laminates

5 State-of-the-art manufacturing facilities across India

25+ Years in Decorative Laminates & MDF

3,30,000 CBM Installed capacity for MDF

Strong network of 540+ direct distributors & 4,080+ retailers/dealers

 Among the largest players in the Laminates segment – with 2 brands and 1,200+ designs/SKUs  India’s 3rd largest manufacturer of MDF boards – with 4 distinct brands

Decorative Laminates

Medium Density Fiberboard (MDF)

Offering Specialized Products

Units

3

Capacity

3.49 million p.a.

Utilization 9M FY23 – 83%

Location Gujarat

• Home furniture • Cabinet Doors • Desktops • Wardrobes • Wall Paneling • Commercial furniture

Brands

Manufacturing

Applications

Units

2

Capacity 3,30,000 CBM p.a.

Utilization 9M FY23 – 73%

Location Chikmagalur, Karnataka Visakhapatnam, Andhra Pradesh

• Residential & Commercial

furniture

• Wall Paneling • Architectural Moldings • Industrial Products • Sports Goods • Display Cabinets • CNC Routing • Flooring • Doors & Partition Cornices

Through State-of-the-art Manufacturing Facilities – Laminates

Laminates – Gujarat

• Unit 1 – RDL, 608, GIDC Mansa, Dist. Gandhi Nagar, Gujarat

• Unit 2 – MRPL, Dholakuva Patia, Gandhinagar-Mansa Road, Mansa, Dist. Gandhinagar

• Unit 3 – RHPL, Survey No. 125, Nr. Kalyanpura Patia, Gandhinagar-Mansa Road, Village Itla, Tal. Kalol

Production – 34.92 lakh sheets per annum

Technically Advanced MDF Manufacturing Plants

Technological Superiority of MDF

Moisture Resistant

Termite Resistant

Borer Resistant

Stable & Uniform

Highly Durable

Chikmagalur, Karnataka

Visakhapatnam, Andhra Pradesh

Installed Capacity – 90,000 CBM per annum

Utilization (nine months) – 83%

Installed Capacity – 2,40,000 CBM per annum.

Utilization (nine months) – 70%

Led by Strong and Experienced Management Team

Mr. Krupeshbhai G. Thakkar - Chairman • Bachelor‘s degree in commerce from Gujarat University

• 30+ years of experience in laminates and other allied products

• Manages and leads

operations

Mr. Rushill Thakkar Director • Graduate with over

9 years of experience

• Played significant role in setting up new MDF facility in Andhra Pradesh • Responsible for

logistics & warehousing, exports

Mr. Keyur M. Gajjar Chief Executive Officer • Bachelor's degree in engineering and MBA

• Over 2 decade of

experience • Responsible for planning and overall functioning of organization

Mr. Hiren Padhya Chief Financial Officer

• Qualified Chartered Accountant, Company Secretary and Cost Accountant • 29 years of

experience in financial management

Mr. Hasmukh K. Modi Company Secretary

• Associated with Company for the last 14 years

• Commerce

graduate and Company Secretary qualifications

• Completed ICMAI in

2011

Key Strengths

Product Innovation & Value Engineering

Strategically Located Manufacturing Plants

• Continuous emphasis on product innovation

and new design development

• Design first, quality first - brand approach

• Manufacturing facilities located in close

proximity to raw material source, ensuring steady supply at reasonable rates

Strong Branch and Dealer Network

Significant Export Presence

• Developed a strong domestic network of 540+ distributors and 4,080+dealers/ retailers across India

• Exporting to 51+ countries, established strong

brand in export markets

• Exports help de-risk business on geographical

& customer segments

Industry Overview

Laminates

MDF

Indian Wood Panel Industry Overview

Indian Furniture Industry ($bn)

9% CAGR

30

25

20

15

10

5

0

2019

2020

2025

2030

2035

Indian Wood panel Industry Break - up

9%

8%

15%

Plywood

Laminates

MDF

Particle Board

68%

Industry Data, Indurty Reports, Axis Capital,Hiatong Securities

Indian furniture industry expected to accelerate to 9% CAGR from $7.6 bn in 2020 to $11.7 bn in 2025

• Growth in furniture industry,

improving standard of low installation and maintenance cost are key

living, driving forces for the laminates industry

Indian laminates industry set to post CAGR of 10% over FY21-26 with higher share of organized player

• Demand for decorative laminates is rising from hotels, educational hospitals, institutions, and other commercial infrastructures due to the wide availability of designs, colors, textures, etc.

shopping malls,

airports,

• Additionally, products sports clubs, auditoriums, etc., growth

rapid utilization of decorative interior indoor fuels market

in gymnasiums, convention centers,

further

Rising Opportunities in the MDF segment

Global market size is estimated at 105 million CBM (USD 50.2 billion) in 2021, expected to witness a CAGR of 9.6% in 2021-2026

MDF Market in India (Rs. Crores)

MDF

Plyboard

Global vs Domestic MDF penetration

3000

2021

6000

2026

30

70

ROW

70

30

India

50

50

India 2030E

Growth Drivers

Growth in the Real Estate Sector

Modernization of Furniture Industry

Growth of Online Home Décor Platforms

Rapid Pace of Urbanisation

Changing demographics of Young Population

Reduction in Furniture Cycle Time

https://niveshaay.files.wordpress.com/2022/01/mdf-industry-analysis-1.pdf

Historical Financial Highlights

Laminates

MDF

Annual Highlights – Laminates

Sales Volumes (Sheets)

Realization (Rs. per sheet)

28,69,155

27,78,474

26,82,847

586

601

691

FY20

FY21

FY22

FY20

FY21

FY22

EBITDA (Rs. Crore)/ Margins (%)

Export Realization (Rs. per sheet)

9.9%

16.3

10.7%

18.8

6.5%

12.3

788

698

657

FY20

FY21

FY22

FY20

FY21

FY22

Annual Highlights – MDF

Sales Volumes (CBM)

Realization (Rs. per CBM)

1,76,545

83,592

77,520

24,416

19,733

10,041

FY20

FY21

FY22

FY20

FY21

FY22

EBITDA (Rs. Crore)/ Margins (%)

Export Volumes (CBM)

Export Realization (Rs. per CBM)

13.6%

11.6%

22.7

FY20

18.1

FY21

14.8%

64.4

FY22

14,114

22,239

22,103

21,977

367

FY20

232

FY21

FY22

FY20

FY21

FY22

Particulars (Rs. Crore)

Revenue

Cost of Services & Raw Materials

(Increase) / Decrease In Stocks

Purchase of Finished Goods

Employee Cost

Other Expenses

EBITDA

EBITDA M

Other Income

Depreciation

Finance Cost

Exceptional Items

PBT

Tax

PAT

PAT M

Annual Financial Highlights

FY22

624.2

359.7

-45.3

2.6

40.7

193.0

73.9

11.8%

1.4

24.4

20.3

0.0

30.7

7.9

22.7

3.7%

FY21

335.4

174.2

5.7

1.7

26.8

92.0

35.0

10.4%

4.3

9.7

12.4

1.5

18.6

4.9

13.7

4.1%

Y-o-Y (%)

86.1%

111.4%

142bps

66.2%

(44bps)

Balance Sheet as on 30th September 2022

Rs. Crore

Equity Equity Share Capital Other Equity Non-Current Liabilities Long Term Borrowings Other Financial Liabilities Provisions Deferred Tax Liabilities (Net) Other Non-Current Liabilities Current Liabilities Short Term Borrowings Trade Payables Dues to micro & small enterprises Dues to other than micro & small enterprises Other Financial Liabilities Other Current Liabilities Provisions Current Tax Liability (Net) Total Equity & Liabilities

As on 30th Sept’ 2022 339.6 19.9 319.7 346.3 284.2 8.8 2.9 44.4 6.0 283.4 133.0

5.7

88.9

0.4 28.6 19.0 7.6 969.3

As on 31st Mar 2022 286.8 19.9 266.9 340.9 286.2 8.7 2.5 36.1 7.4 259.1 133.4

4.5

83.4

1.0 13.3 23.4 0.0 886.8

Rs. Crore

Non-current Assets Property, Plant and Equipment Capital WIP Other Intangible Assets Financial Assets Investments Trade Receivables Loans Other Financial Assets Other Non- Current Assets Current Assets Inventories Financial Assets Trade Receivables Cash & Cash Equivalent Bank Balance other than Cash Other Current Assets Total Assets

As on 30th Sept’ 2022

As on 31st Mar 2022

653.5 628.8 0.1 6.9

0.0 2.3 0.1 10.3 5.0 315.8 183.0

100.3 0.5 5.7 26.2 969.3

610.1 593.5 0.5 0.3

0.0 2.4 0.1 10.2 3.1 276.6 155.4

82.6 0.5 5.6 32.6 886.8

Key Financial Ratios

Return on Equity

Return on Capital Employed

Debt to equity

10.1%

5.2%

7.9%

5.1%

4.6%

7.2%

1.7

1.4

1.5

FY20

FY21

FY22

FY20

FY21

FY22

FY20

FY21

FY22

ROE – PAT/Shareholders Fund; ROCE – EBIT/(Shareholders Fund+Total Debt – Investments); Debt to Equity – Total Debt/ Equity

Way Ahead

Laminates

MDF

Working towards accretive value creation

Increase capacity utilization • • Work towards increasing utilization of laminates capacity from current levels

Achieve optimum capacity utilization in existing plants and attain higher efficiencies

Further expand market presence • •

Enhance distribution reach – new channel partners and category penetration in existing channels Enhance penetration with leading architects and interior designer community with state-of-the-art tools

Product & Services • • •

Capture customer feedback and changing trends to differentiate portfolio Premiumization of portfolio, increase in contribution of value added products in the revenue mix Relentlessly focus on offering quality products and services

Ensure sustainable and responsible growth through Agro Forestry

What is agroforestry? • Land use system which integrate trees and shrubs on farmlands and rural landscapes to enhance productivity,

profitability, diversity and ecosystem sustainability.

Win-win for Farmers & RDL

Active participation in government- sponsored agroforestry projects

Farmers in coffee growing regions of South India growing trees on farmland

Fast growing trees such as eucalyptus, acacia, silver oaks

RDL strategically sources Agro-forestry wood from farmers

Benefits

Environmental protection security

Increasing forest / tree cover

Income and livelihood opportunities for rural smallholder farmers

Improvement in productivity

Farmers gain second source of income

Conservation of natural resources & forest

Thank you

Rushil Décor Limited Mr. Hiren Padhya, Chief Financial Officer, Email – hiren.padhya@rushil.com Website – www.rushil.com

Adfactors PR, India Mr. Shiv Muttoo/ Mr. Smit Shah Tel - +91 9833557572/ +91 9870789596 Email – shiv.muttoo@adfactorspr.com | smit.shah@adfactorspr.com

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