TIPSFILMSNSE29 May 2023

Tips Films Limited has informed the Exchange about Investor Presentation

Tips Films Limited

May 29, 2023

To, Listing Department BSE Limited P.J Towers, Dalal Street, Fort, Mumbai – 400 001

To, Listing Department National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (E), Mumbai – 400 050

Scrip Code: 543614

Symbol: TIPSFILMS

Subject: Submission of Presentation of Analysts/Investors Meeting

Dear Sir,

Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we enclose herewith a copy of Investor Presentation with respect to the Audited Financial Results of the Company for quarter and year ended March 31, 2023.

The same shall be uploaded on our website https://tipsfilms.in/

We request you to kindly take the above information on record.

Thanking you,

For Tips Films Limited

Vinit K. Bhanushali Company Secretary

Encl: a/a

TIPS FILMS LTD. 501, Durga Chambers, 5th Floor, Linking Road, Khar (West), Mumbai 400052 Tel : 022- 6643 1188 Email : info@tipsfilms.in Website : www.tipsfilms.in CIN: U74940MH2009PTC193028

TIPS Films Ltd.

Investor Presentation - Q4 & FY23

Safe Harbor

This presentation has been prepared by and is the sole responsibility of Tips Films Limited (the “Company”). By accessing this presentation, you are agreeing to be bound by the

trailing restrictions.

This presentation does not constitute or form part of any offer or invitation or inducement to sell or issue, or any solicitation of any offer or recommendation to purchase or

subscribe for, any securities of the Company, nor shall it or any part of it or the fact of its distribution form the basis of, or be relied on in connection with, any contract or

commitment thereof. In particular, this presentation is not intended to be a prospectus or offer document under the applicable laws of any jurisdiction, including India. No

representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the information or

opinions contained in this presentation. Such information and opinions are in all events not current after the date of this presentation. There is no obligation to update, modify or

amend this communication or to otherwise notify the recipient if the information, opinion, projection, forecast or estimate set forth herein, changes or subsequently becomes

inaccurate.

Certain statements contained in this presentation that are not statements of historical fact constitute “forward-looking statements.” You can generally identify forward-looking

statements by terminology such as “aim”, “anticipate”, “believe”, “continue”, “could”, “estimate”, “expect”, “intend”, “may”, “objective”, “goal”, “plan”, “potential”, “project”, “pursue”,

“shall”, “should”, “will”, “would”, or other words or phrases of similar import. These forward-looking statements involve known and unknown risks, uncertainties, assumptions and

other factors that may cause the Company’s actual results, performance or achievements to be materially different from any future results, performance or achievements expressed

or implied by such forward-looking statements or other projections. Important factors that could cause actual results, performance or achievements to differ materially include,

among others: (a) our ability to successfully implement our strategy, (b) our growth and expansion plans, (c) changes in regulatory norms applicable to the Company, (d)

technological changes, (e) investment income, (f) cash flow projections, and (g) other risks.

This presentation is for general information purposes only, without regard to any specific objectives, financial situations or informational needs of any particular person. The

Company may alter, modify or otherwise change in any manner the content of this presentation, without obligation to notify any person of such change or changes.

2

Perpetual IPR of 50 movies

3

Project Pipeline and Star cast

Merry Christmas

Ishq -Vishq Rebound

Sridevi Prasanna

Vijay Sethupathi

Rohit Saraf

Sai Tamhankar

Siddharth Chandekar

Vishal Modhave (Director)

Pashmina Roshan

Jibraan Khan

Aditi Moghe (Writer)

Amitraj (Music)

Katrina Kaif

Upcoming movies

Pritam

Movie being dubbed in 5 languages

Soulmates

Motha Maanus (Nilu Phule Biopic)

Kolhapur To Pattaya (Tentative Title)

4

Milestones in our History

The Beginning

For its first 5 films, the company partnered with established film makers to learn the { nuances of film making.

Experiments & Inferences

As we started producing our own films we experimented with various distribution models.

Through careful observation of the industry and our own projects, we have derived a nuanced understanding of the business and gained a pulse of the audience.

5

Tips Becomes largest movie production Studio in India

Largest Production Studio

National Recognition

With this experience and knowledge of the industry Tips went from strength to strength with the success of it films and music and became the largest movie production studio in India.

On the back of our successes we launched 10 films at one go. And signed super stars like, Govinda, Anil Kapoor, Salman Khan, Ajay Devgan, Akshay Kumar, Sunny Deol, Sanjay Dutt, Sunil Shetty, Saif Ali Khan, Bobby Deol, Preita Zinta, Aishwarya Rai, Karishma Kapoor, Tabu, Twinkle Khanna, Manisha Koirala, Urmila Matondkar, Namrata Shirodkar.

For direction we signed David Dhawan, Abbas Mastaan, Milan Luthria, Kundan Shah, Deepak Sareen.

Eventually, due to unforeseen circumstances we produced only 6 of these 10 films. Despite extenuating circumstances we completed all 6 films which were on the floor without delay. 4 of these 6 became super hit.

Our Film making prowess was recognized at the national level with our film, The Legend of Bhagat Singh, winnig 3 National Awards for Best Film, Best Director and Best Actor

6

Milestones in our History

Multiple Star cast Blockbuster

High TRP on Satellite Channel

Films Capable of Multiple Sequels

In 2008, we successfully reintroduced the our cast model star multiple blockbuster movie – Race

through

it has Race’s success has been such that become a brand name, and we are working on the 4th film in the Race series.

Our 2013 production, Ramaiya Vasta Vaiya is currently rated amongst top 5 movies on satellite channels on basis of TRP ratings.

In our journey of producing ~50 films, we have launched several talented actors and directors. Shahid Kapoor, Preity Zinta, Amrita Rao, Kookie Gulati, Milan Luthria, Ken Ghosh are some of the names that we are proud of.

7

Revenue Streams for Movies

Digital Rights

Satellite Rights

Music Rights

Box Office Collections

A well made film generates revenues for perpetuity; Box Office is not the only arbiter of a film’s fate

Digital rights is a new stream

of revenue that has stabilised

the film production business

Films generate revenue for perpetuity.

Music rights sold to Tips

Industries Ltd. will be at arms

length pricing

Dependence on Box office

collection is reducing.

8

8

Film Monetization Avenues and Market Size

Film revenue mix estimates by 2025

OTT/Digital Rights changing dynamics

(Rs. Bn)

172

228

Domestic Rights

61%

60%

Overseas Rights

Broadcast Rights

9%

6%

Digital / OTT Rights

21%

In-Cinema ad

3% 2022

11%

5%

20%

4%

2025E

• Total Film Industry Revenue was Rs. 172bn compared to Rs 93bn in 2021. Gross Box office collections crossed Rs. 100bn in CY2022, only the second time in history.

• The “cinema experience” is something that is cherished by every movie enthusiast and remains the largest monetization avenue for Movies.

• 1,623 movies were released this year across languages, which is 9%

higher than 2019 levels.

• Over 75 films released directly on streaming platforms, a trend that continues even after theaters opening. Digital rights market was close to Rs. 36bn in 2022.

• OTT/Digital rights market size has almost doubled between 2019 and 2022. Going forward the share of OTT/Digital rights as a share of total revenue will remain stable.

Note : Films also earn from sale of music rights, which is not captured in the industry numbers here. Company estimates the size of music rights market to be around Rs. 8-10bn* per annum.

Source : EY-FICCI M&E Report 2023; *Company estimates

9

Estimated Revenue Mix for Tips Films’ Releases

Revenue mix estimate

15%

30%

30%

15%

10%

Music Rights Digital Rights Overseas Theatrical Rights Satellite Rights Domestic Theatrical Rights

10

OTT Platforms in India

Video subscription revenues grew 27% in

2022 to reach Rs. 68 billion in revenue

with 99 million paid subscribers. This is

over 60% of broadcasters’ share of TV

subscription revenues!

Source : EY-FICCI M&E Report 2023

11

Films Don’t Fail… Budgets Do!

Understanding

the

monetization

potential of a story and pairing it with

the right cast and execution team is the

essence of successful film making.

Budgeting is effective when a film’s

revenue

potential

determines

the

choice of cast and execution team.

1. Script Breakdown

TFL limits risk of

loss by producing

small and mid budget films.

For

large budget

films, TFL has

Budgeting Process

Tips Films Ltd. Accounting Policy

Tips Films Ltd will write off 100%

of the cost of the movie within 12

months of release.

2. Production Budgeting

Earlier 60% was written off in the

first year, and the remaining over

9 years.

TFL’s success ratio is over 85%. This is because

we continue to monetize films long after their

developed a partnership model where it

3. Pre-Production

Box-Office releases.

partners with

actors

and

other

producers on revenue sharing basis and

thereby limits risk.

We own IPR of around 50 films in perpetuity

and expect this library to generate substantial

Free Cash Flow in the medium term.

12

Quarterly Financial Performance

Particulars (Rs. in Crs)

Revenue From Operations

Cost of Production / Distribution

Employee Benefits Expenses

Other Expenses

Other Income

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Tax

PAT

PAT %

EPS

Q4FY23

31.7

27.6

0.9

1.3

0.4

0.1

2.3

0.7

1.5

-1.2

2.7

8.6%

6.28

Q3FY23

12.6

Q-o-Q

152%

0.0

0.9

1.2

0.3

0.1

10.7

0.5

10.2

3.00

7.2

58.0%

16.76

-78.9%

-85.0%

-62.5%

13

Profit & Loss Statement

Particulars (Rs. in Crs)

Revenue From Operations

Cost of Production / Distribution

Employee Benefits Expenses

Other Expenses

Other Income

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Tax

PAT

PAT %

EPS

FY23

61.4

29.1

3.3

5.0

10.1

0.5

33.6

1.6

32.0

7.7

24.3

39.6%

56.3

FY22

66.8

55.4

3.1

4.9

6.6

0.5

9.5

0.0

9.5

2.5

7.0

10.4%

16.1

Y-o-Y

-8.1%

254.1%

237.5%

250.0%

14

Balance Sheet

Equity & Liabilities (₹ in Cr)

Equity Share Capital Other Equity

Total Equity Loans Deferred Tax Liabilities, (net) Employee Benefit Obligations Other Non Current Liabilities

Total Non ‐ Current Liabilities

Financial Liabilities Loans

Trade Payables

Total outstanding dues of micro enterprises and small enterprises Total outstanding dues of creditors other than micro enterprises and small enterprises

Other Financial Liabilities Employee benefit Obligations Current Tax Liabilities (net) Other Current Liabilities

Total Current Liabilities

Total Equity and Liabilities

Mar’23 Mar’22 4.3 63.4

4.3 87.6

91.9

67.7

5.5 2.3 0.4

8.2

12.1

0.0

9.0

0.0 0.0 8.0 15.7 44.8

144.9

0.0 2.6 0.3

2.9

0.0

0.0

5.3

9.2 0.0 2.8 0.0 17.3

87.9

Assets (₹ in Cr)

Mar’23 Mar’22

Non- Current Assets

Property, plant and equipment

Investment Property

Other Financial Assets

Other Non‐Current Assets

Total Non ‐ Current Assets

Current Assets

Financial Assets

Investments

Trade receivables

Cash and cash equivalents

Bank balances other than (ii) above

Loans

Other Financial Assets

Other Current Assets

Current Tax Assets (Net)

Total Current Assets

TOTAL ASSETS

1.0

11.8

0.2

12.3

25.3

0.0

21.0

3.1

5.3

0.0

2.6

79.4

8.2

119.6

144.9

1.1

12.1

0.2

9.3

22.7

0.2

0.0

4.7

14.3

0.0

2.6

43.4

0.0

65.2

87.9

15

Cash Flow Statement

Cash Flow Statement (Rs. Crs.)

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating Items

Operating Profit before Working Capital Changes

Changes in Working Capital

Cash Generated from Operations

Less: Direct Taxes paid

Net Cash from Operating Activities

Cash Flow from Investing Activities

Cash Flow from Financing Activities

Net increase/ (decrease) in Cash & Cash equivalent

Add : Cash and cash equivalents at the beginning of the year / (Demerger Adjustment in FY 2022 Rs. 844.36)

Cash and cash equivalents at the end of the year

Mar’23

Mar’22

32.1

2.2

34.3

-50.0

-15.7

-11.0

-26.7

9.1

16.0

-1.6

4.7

3.1

9.5

-0.4

9.1

1.3

10.4

0.0

10.4

-14.2

0.0

-3.8

8.5

4.7

16

Thank You!

FICCI – EY Media & Entertainment Report 2022

Tips Films Limited CIN: U74940MH2009PTC193028 Email id: investorrelations@tipsfilms.in

Click Here

Investor Relations Advisors:

Orientcapital (a division of Link Intime India Pvt Ltd)

Nikunj Jain: +91 9769060608 nikunj.jain@linkintime.co.in

Amar Yardi: +91 7045121239 amar.yardi@linkintime.co.in

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