VGUARDNSE2 February 2023

V-Guard Industries Limited has informed the Exchange about Investor Presentation

V-Guard Industries Limited

02-02-2023

The Manager Listing Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001

Ref:- Scrip Code: 532953

The Manager Listing Department, National Stock Exchange of India Limited, Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra-East, Mumbai- 400 051 Ref:- SYMBOL: VGUARD

Sub :- Submission of Investor Presentation pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015.

Dear Sir & Madam,

Pursuant to Regulation 30 read with Para A of Part A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, we hereby submit the earnings presentation on unaudited Financial Results of the Company for the quarter ended December 31, 2022.

Please take the above information on record.

Thanking you.

For V-Guard Industries Limited

Mithun K Chittilappilly Managing Director DIN: 00027610

V-GUARD INDUSTRIES LTD. Regd. office 42/962, Vennala High School Road, Vennala, Kochi - 682 028. CIN: L31200KL1996PLC010010

P +91 484 433 5000, 200 5000 E mail@vguard.in W www.vguard.in

V-Guard Industries Q3 FY23 Earnings Presentation

Disclaimer

2

Certain statements

in this communication may be ‘forward looking

statements’ within the meaning of applicable laws and regulations. These

forward-looking statements involve a number of risks, uncertainties and

other factors that could cause actual results to differ materially from

those

suggested by

the

forward-looking statements.

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.

V-Guard Industries Limited (V-Guard) will not be in any way

responsible for any action taken based on such statements and

undertakes no obligation to publicly update these forward-looking

statements to reflect subsequent events or circumstances.

Table of Contents

3

MD’s Message

Key Highlights

Financial Highlights

04

05-06

07-10

Segment-wise/Geographical Breakup of Revenues

11-13

Annexure

14-16

Managing Director’s Message

4

Commenting on the performance for Q3 FY23, Mr. Mithun Chittilappilly, Managing Director – V-Guard Industries Limited said, “We have reported revenues of Rs. 981 crore in Q3FY23, higher by 1.4% on a year-on-year basis. Revenue growth has been impacted by the high base in the corresponding quarter of last year. Over the last 3 years, the CAGR in revenues is at 15.8%.

Within our segments, Consumer Durables led the growth trajectory for the quarter. This segment has now gained scale in topline and will begin to contribute more meaningfully to profitability going forward.

During the quarter, the South market de-grew by 5.2% y-o-y while the Non-South markets grew by 10.5% YoY. With continued strong growth from Non-South markets, they contributed 45.6% of total revenue in Q3 FY23, higher than 41.8% in Q3 FY22. We are making sustained progress in growing the business in the non- south markets and they are now making a sizeable contribution to the overall business performance.

Margins are still lower than pre-Covid levels especially in Durables, as we were holding more than normal inventories at a higher cost. There is also some impact from the changing mix of revenues as well as from A&P spends having returned to normal levels after two years of lower spending during Covid. With inventory levels having come down, we should see margins reverting to pre-Covid levels over the next two quarters.

We concluded the Sunflame acquisition in January. We have placed the initial set of people required to run the operations. In the next couple of months we expect to have the full management team in place and commence the integration process."

Based on Consolidated Financials

Key Highlights – Q3 FY23

Revenue increased by 1.4% YoY in Q3 FY23

• Q3 FY23 revenue increased by1.4% YoY to Rs. 980.8 crore • South markets witnessed a YoY decline of 5.2% whereas Non-South markets witnessed YoY growth of 10.5% • Non-South markets contributed to 45.6% of total revenues in Q3 FY23 as compared to 41.8% in Q3 FY22

EBITDA performance and PAT

• Gross margin contracted by 160 bps YoY, at 29.6% in Q3 FY23 due to effect of high-cost inventories in Consumer Durables segment

and shift in revenue mix

• Ad/promotional spends, at 2.7% of revenues in Q3 FY23 as compared to 1.7% in Q3 FY22 have reverted to normative levels • EBITDA at Rs. 65.9 crore in Q3 FY23 declined 24.2% YoY, as compared to Rs. 87.0 crore in Q3 FY22 • EBITDA margins contracted by 230 bps YoY, at 6.7% as compared to 9.0% in Q3 FY22 • Q3 FY23 PAT of Rs. 39.3 crore, decreased 27.1% YoY due to shift in revenue mix and higher other expenses

Robust cash flow generation and balance sheet

• CFO generation for 9M FY23 at Rs. 433.5 crore, improved significantly as compared to negative Rs. 83.5 crore for 9M FY22 on

account of reduction in inventory to normative levels as guided earlier

• ROE and ROCE at 15.0% and 17.0%, respectively over the last 12 months • Net cash of Rs. 339.6 crore on balance sheet as on 31st December 2022, as against Rs. 35.7 crore as on 31st December 2021

Based on Consolidated Financials

5

5

Acquisition of Sunflame Enterprises

6

In line with V-Guard's strategy to become a significant player in the domestic Kitchen Appliances segment, the company acquired 100% shareholding of Sunflame Enterprises Private Limited (SEPL) on January 12, 2023 for an aggregate consideration of Rs. 680.33 Crores.

Sunflame brand has a pan India presence with a strong brand recall. SEPL's wide portfolio, product integrated manufacturing development capabilities and the recently established state of-the-art facility provide the perfect opportunity for V-Guard to scale up its Kitchen Appliances business while also unlocking synergy benefits. SEPL offers a wide product portfolio including cooktops, chimneys, pressure cooker, mixer grinder and small kitchen appliances that caters to every consumer segment.

This acquisition is a very good strategic fit and offers multiple levers for unlocking significant synergies in areas like geography, product portfolio and channels.

P&L Snapshot

P&L Statement

Particulars

Net Revenue

COGS

Gross Margin

Q3 FY23

Q3 FY22

Change

Q2 FY23

9M FY23

9M FY22

Change

(Rs. Cr)

(Rs. Cr)

%

(Rs. Cr)

(Rs. Cr)

(Rs. Cr)

%

7

980.84

967.57

690.70

666.02

1.4%

3.7%

986.55

2,985.90

2,441.02

697.73

2,101.28

1,663.95

29.6%

31.2%

-1.6%

29.3%

29.6%

31.8%

EBITDA (excluding other income)

65.88

86.96

-24.2%

73.13

221.26

228.24

as a % to Net Revenue (NR)

Other Income (including finance income)

6.7%

6.03

9.0%

-2.3%

2.51

140.7%

7.4%

2.87

7.4%

13.81

9.4%

8.08

EBITDA including other income

71.91

89.47

-19.6%

76.01

235.06

236.33

as a % to NR

PBT

as a % to NR

PAT

as a % to NR

Based on Consolidated Financials

7.3%

9.2%

-1.9%

7.7%

7.9%

9.7%

52.84

74.18

-28.8%

59.16

183.67

193.98

5.4%

7.7%

-2.3%

6.0%

6.2%

7.9%

39.29

53.92

-27.1%

43.66

136.32

138.86

4.0%

5.6%

-1.6%

4.4%

4.6%

5.7%

22.3%

26.3%

-2.2%

-3.1%

-1.9%

70.8%

-0.5%

-1.8%

-5.3%

-1.8%

-1.8%

-1.1%

Financial Highlights (Q3 FY23 vs. Q3 FY22)

8

Total Income (Rs. crore)

Gross Profit

968

981

302

290

Key ratios (%)

Gross Margin

Q3 FY23

Q3 FY22

29.6%

31.2%

1.4%

-3.8%

EBITDA Margin (excl. other income)

Q3 FY22

Q3 FY23

Q3 FY22

Q3 FY23

Net Margin

EBITDA (Rs. crore)

PAT (Rs. crore)

87

54

66

39

-24.2%

-27.1%

Q3 FY22

Q3 FY23

Q3 FY22

Q3 FY23

Based on Consolidated Financials

Ad & Promotion Exp./ Total Revenues

Employee Cost/ Total Operating Income

Other Expenditure/ Total Operating Income

Tax rate

Diluted EPS (Rs.)

6.7%

4.0%

2.7%

7.9%

15.0%

25.7%

0.90

9.0%

5.6%

1.7%

7.8%

14.4%

27.3%

1.22

Financial Highlights (9M FY23 vs. 9M FY22)

9

Total Income (Rs. crore)

2,986

2,441

Gross Profit

885

777

22.3%

13.8%

9M FY22

9M FY23

9M FY22

9M FY23

EBITDA (Rs. crore) 228

221

PAT (Rs. crore) 139

136

-3.1%

-1.8%

9M FY22

9M FY23

9M FY22

9M FY23

Based on Consolidated Financials

Key ratios (%)

Gross Margin

9M FY23

9M FY22

29.6%

31.8%

EBITDA Margin (excl other income)

Net Margin

Ad & Promotion Exp./ Total Revenues

Employee Cost/ Total Operating Income

Other Expenditure/ Total Operating Income

Tax rate

Diluted EPS (Rs.)

7.4%

4.6%

2.3%

7.5%

14.8%

25.8%

3.13

9.4%

5.7%

1.8%

8.4%

14.1%

28.4%

3.18

Financial Highlights – Balance Sheet Perspective

10

Balance Sheet Snapshot (Rs. Cr)

31 December 2022

30 September 2022

31 December 2021

Net Worth

Gross Debt

Current Investments

Cash & Cash Equivalents (inc. bank balance)

Net Cash Position (Rs. crore)

Fixed Assets

1,503.3

1,460.4

1,311.0

116.7

325.5

130.8

339.6

416.2

10.0

100.6

69.5

160.1

401.2

10.0

0.0

45.7

35.7

354.4

Balance Sheet Snapshot (Rs. Cr)

31 December 2022

30 September 2022

31 December 2021

Debtor (days)*

Inventory (days)*

Creditor (days)*

Working Capital Turnover (days)

RoE* (%)

RoCE* (%)

34

92

56

70

15.0%

17.0%

34

105

50

89

16.4%

20.4%

38

134

71

101

17.1%

22.0%

Note: *Calculations are on a trailing twelve month basis

Based on Consolidated Financials

10

Segment-wise Breakup – Q3 FY23 vs. Q3 FY22

11

Segment Revenue

Electronics

Electricals

Consumer Durables

Grand Total

Segment Result

Electronics

Electricals

Consumer Durables

Grand Total

Q3 FY23 (Rs. Cr)

191.35

435.82

353.67

980.84

Q3 FY23

(Rs. Cr)

22.16

39.67

-4.47

57.37

Contribution (%)

19.5%

44.4%

36.1%

100.0%

Margin (%)

11.6%

9.1%

-1.3%

5.8%

Q3 FY22 (Rs. Cr)

199.91

429.23

338.43

967.57

Q3 FY22

(Rs. Cr)

33.76

35.53

9.58

78.87

Contribution (%)

YoY growth (%)

20.7%

44.4%

35.0%

100.0%

Margin (%)

16.9%

8.3%

2.8%

8.2%

-4.3%

1.5%

4.5%

1.4%

YoY growth

(%)

-34.4%

11.7%

-146.7%

-27.3%

Electronics – Stabilizers, UPS, Inverters Electricals – Wires, Pumps, Switchgears, Modular Switches Consumer Durables – Fans, Water Heaters, Kitchen Appliances, Air Coolers

Based on Consolidated Financials

Segment-wise Breakup – 9M FY23 vs. 9M FY22

12

Segment Revenue

Electronics Electricals

Consumer Durables

Grand Total

Segment Result

Electronics Electricals Consumer Durables Grand Total

9M FY23 (Rs. Cr) 722.27

1,273.53

990.10

2,985.90

9M FY23 (Rs. Cr) 98.33

90.82

9.03

198.18

Contribution (%)

24.2%

42.7%

33.2%

100.0%

Margin (%)

13.6%

7.1%

0.9%

6.6%

9M FY22 (Rs. Cr) 568.24

1,104.94

767.84

2,441.02

9M FY22 (Rs. Cr) 93.68

103.06

12.14

208.89

Contribution (%)

23.3%

45.3%

31.5%

100.0%

Margin (%)

16.5%

9.3%

1.6%

8.6%

YoY growth (%) 27.1%

15.3%

28.9%

22.3%

YoY growth (%) 5.0%

-11.9%

-25.6%

-5.1%

Electronics – Stabilizers, UPS, Inverters Electricals – Wires, Pumps, Switchgears, Modular Switches Consumer Durables – Fans, Water Heaters, Kitchen Appliances, Air Coolers

Based on Consolidated Financials

Geographical Breakup of Revenues

13

Region

South

Non-South

Total Revenue

Region

South

Non-South

Total Revenue

Q3 FY23

(Rs. Cr)

533.93

446.91

980.84

9M FY23

(Rs. Cr)

1,639.21

1,346.69

2,985.90

Contribution (%)

54.4%

45.6%

100%

Contribution (%)

54.9%

45.1%

100%

Q3 FY22

(Rs. Cr)

563.29

404.28

967.57

9M FY22

(Rs. Cr)

1,434.82

1,006.20

2,441.02

Contribution (%)

58.2%

41.8%

100%

Contribution (%)

58.8%

41.2%

100%

YoY growth

(%)

-5.2%

10.5%

1.4%

YoY growth

(%)

14.2%

33.8%

22.3%

Based on Consolidated Financials

Market Overview of V-Guard’s Product Portfolio

15

Electronics

Product

Total Market Size (Rs. Crs.)

Indicative Org. Market Size (%)

Industry Growth Rate (%)

VG Share in Org. Market (%)

Key Players

Stabilizers

1,700-1,800

55-60%

7-8%

42-45%

DUPS & Battery

11,500 -12,000

65-70%

8-10%

4-6%

Microtek, Livguard, Bluebird

Luminous, Microtek, Exide

Electricals

Product

Total Market Size (Rs. Crs.)

Indicative Org. Market Size (%)

Industry Growth Rate (%)

VG Share in Org. Market (%)

Key Players

House Wiring Cables 16,500 -17,000

62-65%

8-10%

6-8%

Switchgears*

3,000-3,500

75-80%

8-10%

3-5%

Modular Switches

6,000-6,500

70-75%

8-10%

**

Pumps*

3,000-3,500

60-65%

5-8%

8-10%

Polycab, Finolex, Havells

Havells, Legrand, Schneider

Anchor, Legrand, Havells

Crompton, Kirloskar, CRI

*Market estimates of VG active product segments only | ** Recent entry/ Growth plan under activation

Market Overview of V-Guard’s Product Portfolio

16

Appliances

Product

Total Market Size (Rs. Crs.)

Indicative Org. Market Size (%)

Industry Growth Rate (%)

VG Share in Org. Market (%)

Key Players

Water Heaters

2,500-2,600

65-70%

10-12%

14-16%

Havells, Bajaj, Crompton, Racold

Electric Fans

9,200-9,500

75-80%

8-10%

3-5%

Crompton, Usha, Havells, Orient Bajaj

Solar Water Heaters

500-600

60-65%

6-8%

14-16%

Sudarshan Saur, Supreme Solar

Air Coolers

4,500-5,000

30-35%

15-20%

**

Symphony, Bajaj, Voltas

Kitchen Appliances -

• Mixer Grinders • Gas Stoves • Water Purifiers • Other Small Kitchen

Appliances#

12,000-14,000

65-75%

8-10%

**

Mixer Grinders - Bajaj, Preethi, Prestige Gas Stoves - Stovekraft, Sunflame, Butterfly Water Purifiers - Eureka Forbes, Kent RO, HUL Pureit Others - Faber, Bajaj, Havells

# Includes Induction Cooktop, Rice Cooker, Sandwich Makers, Toasters, Grills, Kettles, Chimneys, etc. ** Recent entry/ Growth plan under activation

About V-Guard Industries

V-Guard Industries Limited (BSE:532953, NSE: VGUARD) is a Kochi based company, founded in 1977 by Kochouseph Chittilapilly to manufacture and market Voltage stabilizers. The Company has since then established a strong brand name and aggressively diversified to become a multi-product Company catering to the Light Electricals sector manufacturing Voltage stabilizers, Digital UPS systems & Batteries, Pumps, House wiring cables, Switch gears, Modular switches, Electric water heaters, Fans, Solar water heaters, Air coolers and various Kitchen appliances.

V-Guard outsources ~ 50% of its product profile while the rest are manufactured in – house while keeping a strong control in designs and quality. It has manufacturing facilities at Coimbatore (Tamil Nadu), Kashipur & Roorkee (Uttarakhand), Kala Amb (Himachal Pradesh) and Sikkim.

V-Guard has been a dominant player in the South market, though the last ten years have also seen the Company expanding rapidly in the non-South geographies with their contribution increasing from 5% of total revenues in FY08 to around 42% of total revenues in FY22. Significant investments continue to be made to expand its outlet coverage in the non-South geographies and become a dominant pan-India player.

V-Guard has a diversified client base and an extensive marketing & distribution network. to product and includes direct marketing agents, distributors and retailers. The Company today has a strong network of 31 branches which cover ~40,000+ retailers across the country.

Its client base differs from product

17

For further information, please contact:

Sudarshan Kasturi (Senior VP & CFO)

V-Guard Industries Limited

Tel: +91 484 300 5601

Email: sudarshan.kasturi@vguard.in

Mayank Vaswani / Shruti Joshi

CDR India

Tel: +91 982 094 0953 / +91 750 656 7349

Email: mayank@cdr-india.com / shruti@cdr-india.com

THANK YOU

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