RUPANSE24 May 2023

Rupa & Company Limited has informed the Exchange about Investor Presentation

Rupa & Company Limited

Date: May 24, 2023

National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot No. C/1, G Block Bandra Kurla Complex, Bandra (E) Mumbai - 400 051

BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street Mumbai - 400 001

Ref: NSE Symbol- RUPA / BSE Scrip Code- 533552

Sub: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015- Investor Presentation

Dear Sir/ Madam,

We are enclosing herewith Investor Presentation on the financial performance of the Company for the quarter and financial year ended March 31, 2023.

The presentation will also be made available on the Company’s website www.rupa.co.in .

Kindly take the same on record.

Thanking you.

Yours faithfully, For Rupa & Company Limited

Manish Agarwal Company Secretary & Compliance Officer

Q4 & FY23 INVESTOR PRESENTATION

Safe Harbor

This presentation has been prepared by and is the sole responsibility of Rupa & Company 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.

Table of contents

Company Overview

Q4 & FY23 Result Highlights

Business Model

Growth Initiatives

ESG & CSR Initiatives

Historical Financials

Company Overview

#1 undisputed knitwear indian brand

Finished goods pieces per day

7,00,000+

1,500+

Finished goods pieces per day

Retail Outlets

1,50,000+

100+

Registration of trademark’s both Nationally & Internationally

SKUs

9,000+

18

Sub Brands

Long legacy of delivering excellence

1968

RUPA brand incorporated

1985

1995 - 1996

1997-2000

2003-2008

Rupa & Co. Pvt. Ltd. Established

Took over business of Binod Hosiery

Entered casual wear and thermal wear products

Acquired the brand “Euro”

IPO and listing on Calcutta Stock Exchange and Jaipur Stock Exchange

Started export of products

Set up Dyeing unit at Domjur, West Bengal

2009-2012

2013-2015

2016-2018

2021-2022

Listing of shares at NSE and BSE

Launch of brand, Macrowoman W Series, Torrido Thermal Wear

Launched premium brand Macroman MSeries

Awarded by • •

Limca book of Records Brand excellence in innerwear award by The Economic Times –the “Best Corporate Brand”

Acquired : exclusive license from “FCUK” & Fruit of the Loom Inc

Awarded the “Promising Brands- 2018” by The Economic Times

Achieved highest ever Revenue & PAT since inception

6

Eminent Board of Directors

Mr. Prahlad Rai Agarwala, Chairman

Mr. Ghanshyam Prasad Agarwala, Vice Chairman

Mr. Kunj Bihari Agarwal, Managing Director

• 50+ years of experience in the textile

• 47+ years of experience in the textile

industry

industry

• Provides strategic direction to the Company and is the driving force behind the establishment and growth of the Company

• Rich

experience

leadership, strategic guidance, risk foresight and operations of the Company

in

• 45+ years of experience in the textile industry, specialization in marketing and distribution

• Guides

the company in strategic

development

• Actively

engaged

in

various

• Actively

engaged

in

various

philanthropic activities

philanthropic activities

Eminent Board of Directors

Mr. Ramesh Agarwal, Whole-time Director

Mr. Mukesh Agarwal, Whole-time Director

• More than 30 years of experience in the

• 30+ years of experience in the

textile industry

textile industry

• Plays a key role in the production planning & distribution of products and completely manages processing house

• Plays a key role in the setting up of systems and process for distribution & production planning

• Brand Director of

Jon, Thermocot,

• Brand Director of Frontline

Torrido and Femmora

Mr. Vikash Agarwal, Whole-time Director

• Graduated from St. Xavier’s College, Kolkata and University of California, USA

• Brand Director of premium brands, ‘Macroman M-Series’ & ‘Macrowoman W-Series’ ‘Softline’ & ‘Footline’.

• Former President of Indian Chamber of Commerce, also associated with Young President Organisation (YPO), acting as the Calcutta a Board Member of Chapter

Eminent Board of Directors

Mr. Dipak Kumar Banerjee, Independent Director

Mr. Vinod Kumar Kothari, Independent Director

Mr. Ashok Bhandari, Independent Director

• Chartered Accountant with

45

years+ experience

• Started his career with LIC in 1970 joined and thereafter, HUL. In 1992, he became the Commercial Director of Unilever Plantations Group

in 1975,

Joined the company as a Board member in 2013

• Vinod

Kothari

internationally is recognized as an author, trainer and financial consultant finance, subjects, derivatives, securitisation, accounting for instruments, structured finance, banking regulations

specialized housing

credit financial

on viz.,

• Engaged in practice of corporate laws for over 30 years through his firm Vinod Kothari and Company

• Chief Financial Officer and President at Shree Cements Limited for over 25 years

• 40+ years of experience as a key executive negotiating with banks, governments, and JV technology & equipment suppliers

partners,

Eminent Board of Directors

Mr. Sushil Patwari, Independent Director

Mr. Dharam Chand Jain, Independent Director

Mrs. Alka Devi Bangur, Independent Director

Mr. Sunil Chandiramani, Independent Director

• 40+ years of experience in the field of cotton yarn and knitted fabric industry

• Member

of

Executive Committee of the Federation of Indian Export Organizations.

the

Joined the company as a Board member in 2003

• 45+ years of experience in the field of textile and knitted fabric industry

• Chairman of K.D. Sarees Emporium Private the company as a Board member in 2003

Limited.

Joined

• 16+ years of experience

• Managing

Director

of

Peria

Karmalai Tea & Produce Co. Ltd.

• She is the member of FICCI Ladies Organization (FLO) (Ladies wing of FICCI). She is also the committee member of Bharat chamber of Commerce

• 25 years of experience with Ernst & Young LLP, responsible for leading Largest Advisory Practice and Global Innovation Strategy

• On the Board of several Listed and PE funded organisations: Sapphire Foods & Ganesh Grains

Experienced Management Team

Mr. Niraj Kabra, Executive Director

Mr. Rajnish Agarwal, President

• A commerce graduate from Calcutta University

• New generation industrialist, Master’s in Business Administration in Marketing from

• More than 20 years of rich expertise in the field of Operations and general

administration. He has been serving on the Board of the Company since 2018

University of Cardiff, U.K.

• Brand Director of brands, ‘Bumchums’ & ‘Euro’. He also looks after the branding related

activities in Rupa

Mr. Sumit Khowala, Chief Financial Officer

Mr. Siddhant Agarwal, Vice President

• Member of the Institute of Chartered Accountants of India and Institute of Company

Secretaries of India

• Associated with the company for over a decade

• Expertise in Finance, Taxation & Banking

• New generation young and dynamic industrialist completed M.Sc. from University of Warwick,

U.K.

Joined in the year 2016 and was instrumental in bringing two international brands, i.e. French Connection U.K. (‘FCUK’) and Fruit of the Loom (‘FOTL’)

Looks after the business of these two international brands in India along with Modern Trade

Mr. Amaresh Banerjee Head – Export

Mr. Arihant Kumar Baid, VP - Finance

Mr. B. K. Singh, GM – Knitting & Processing

Mr. Pronob Mukerji, GM – Marketing, Media

Mr. J. Rajendra Kumar Singh, GM– Production

Mr. Randhir Singh Jolly, GM– Modern Trade

• 28 years of experience,

in International Business Development, Global expansion activities

• Previously worked with CRI, PCBL, Phoenix Yule

• 15 years of experience in Cross Functional areas in Finance

• Member of the Institute

• More than 35 years of expertise in the field of Dyeing and production operations

of Chartered Accountants of India

• Previously worked with Suryawansi Dyeing Mills

• More than 17 years of

• 20 years experience in

experience in Marketing & Media

production and operation in textile

• Previously worked with

• Ex-VP/Head Operation –

Page Industries

Manufacturing, Gokaldas Images

• 20 years of experience in the field of textile, Apparels & Innerwear

• Previously worked with Bombay Dyeing and Raymond's

Brand to recon with

Step 01

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Step 03

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Step 05

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Most Promising Brand 2018 The Economic Times

Indywood Excellence Award 2017 Govt. of Telangana

Best Corporate Brand 2016 The Economic Times

Step 07

Achievement o Add Text Here o Add Text Here

Indian Power Brand 2011-12

Step 02

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Step 04

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Step 06

Revenue o Add Text Here o Add Text Here

The Worlds Greatest Brand 2015 Asia “Macroman M-Series”

Worldwide achievers(Zee) Business Leadership Awards 2013

First Indian innerwear manufacturer as licensee of SUPIMA

Q4 & FY23 Result Highlights

Star Studded Line-up of Brand Ambassadors

Strong brand recall developed through consistent investment in advertising and brand promotion strategies

Brand Development Cost (Rs. In Cr)

86

82

71

78

62

53

2018

2019

2020

2021

2022

2023

Brand development cost in FY23 at Rs 78 cr against Rs 61 cr in FY22. This is attributable to heavy investments in marketing by engaging celebrity brand ambassadors and running national campaigns

Management Commentary

The year in review has been a challenging year for the industry, witnessing steep volatility in raw material prices which were on increasing trend at the start of the year and then gradually declined steeply. This phenomenon led to destocking at distributor level throughout the year. The company also had to decrease net realisation owing to declining trend in raw material prices during the year. Thus, the operating margins suffered due to dual impact of high cost raw material and product supply at higher incentives & schemes to the distribution channel. With the stabilisation of raw material prices currently we anticipate pick up in demand. Active steps are being taken in brand building activities. Recently the company has on boarded celebrities for its premium and its economy segment brands.

Exports stood at Rs. 41 crs and continues to deliver robust yoy growth with 25% uptick over last year. The momentum was also sustained in Modern trade with 32% year-on-year growth, contributing INR 51 crs to our overall revenue. This growth is testament to our ability to capture opportunities in the evolving retail landscape and effectively serve our customers in modern trade channels.

In a challenging environment this year, our efforts were focused on efficient working capital management. The net working capital deployed in the business has reduced from Rs 910 crs to Rs 789 crs. Consequently, we have significantly improved our cash flow operations, from net outgo of Rs 116 crs in FY22 to positive cash inflow of Rs 185 crs. We expect working capital to normalise going forward with expected pickup in demand and stabilisation of raw material prices.

The total count of exclusive brand outlet (EBO) stores stands at 28 stores for the year. We continue to expand our retail presence to reach a broader customer base.

We remain focused on enhancing operational efficiency, expanding our market reach, and capitalizing on emerging opportunities to drive sustainable growth and create long-term value for our stakeholders.

Q4 FY23

FY23

Operating Revenue

Rs. 407 crs

Rs. 1,143 crs

EBITDA

Rs. 27 crs

Rs. 89 crs

Margin at 6.7%

Margin at 7.8%

PAT

Rs. 19 crs

Rs. 54 crs

Margin at 4.6%

Margin at 4.7%

Q4 & FY23 Performance Highlights

FY23 Revenue stands at Rs. 1,143 cr

Exports continue to perform well with 25% yoy growth in FY23, contributing ~4% to overall revenues

Modern trade & e-commerce registered a robust 32% growth and contributed ~5% to overall revenue

Slowdown in demand led to reduced sales and escalated costs have affected margin

Proactive measures to support our trade partners and dealers, offered extended credit period

Higher spend on branding being 7% of revenue vis a vis 4.2% in FY22

Cash Flow from operations stands at Rs. 185 cr vis a vis (Rs. 116 cr)

Net debt stands at Rs. 134 cr in FY23 vis a vis Rs. 231 cr in FY22

Net working capital deployed reduce to 789 cr in FY23 from 910 cr in FY22

Sales mix

Region-wise Revenue split

Gender-wise Revenue split

4%

7%

FY23

46%

13%

25%

5%

East

North East

North

West & Central

South

Overseas

4%

12%

FY23

84%

Men

Women

Kids

Consolidated Profit & Loss

Particulars (Rs. Crs.)

Q4 FY23

Q4 FY22

Revenue from Operations

Total Raw Material

Sub-Contract Expenses

Gross Profit

Gross Profit Margin %

Employee Expenses

Other Expenses

EBITDA

EBITDA Margin (%)

Other Income

Depreciation

EBIT

Finance Cost

Profit before Tax

Tax

Profit after Tax

PAT Margin (%)

EPS

406.8

258.3

53.4

95.1

23.4%

12.6

55.2

27.3

6.7%

4.8

3.3

28.8

4.8

24.0

5.2

18.8

4.6%

2.4

456.6

209.1

90.8

156.7

34.3%

21.6

61.1

74.0

16.2%

3.6

3.4

74.2

5.9

68.3

18.9

49.4

10.8%

6.2

Y-o-Y

-11%

-63%

-62%

Q3 FY23

236.1

133.8

36.8

65.5

27.7%

13.9

37.3

14.3

6.1%

2.6

3.3

13.6

5.9

7.7

2.0

5.7

2.4%

0.7

Q-o-Q

72%

FY23

1,143.1

FY22

1,475.3

Y-o-Y

-23%

606.2

210.3

326.6

28.6%

58.4

179.2

89.0

7.8%

16.2

13.3

91.9

22.6

69.3

15.5

53.8

4.7%

6.8

633.8

327.4

514.1

34.8%

68.1

178.0

268.0

18.2%

10.8

13.9

264.9

18.2

246.7

54.9

191.8

13.0%

24.1

-67%

-72%

91%

230%

Particulars (Rs. Cr)

ASSETS

Non-current assets

Property, plant and equipment

Right to Use Assets

Capital work-in-progress

Intangible assets

Intangible assets under development

Financial assets

i) Investments

ii) Other financial assets

Non-Current Tax Assets (Net)

Other non-current assets

Total Non-current Assets

Current assets

Inventories

Financial assets

i) Trade receivables

ii) Cash and cash equivalents

iii) Other Bank Balances (other than above)

iv) Loans

v) Other financial assets

Other Current Assets

Income Tax Asset (Net)

Total Current Assets

Total Assets

Balance Sheet

Mar-23

Mar-22

207.9

188.7

20.3

19.7

4.4

1.5

0.0

18.5

0.0

5.7

16.3

26.1

5.0

0.6

0.0

4.1

10.2

7.4

278.0

258.4

486.2

583.0

432.9

6.7

107.3

2.0

4.8

65.6

4.4

547.3

4.3

119.4

2.0

2.0

60.6

0.0

1109.9

1318.6

Particulars (Rs. Cr) EQUITY AND LIABILITIES Equity Equity Share capital Other Equity Total equity

LIABILITIES Non-current liabilities Financial liabilities i) Borrowings ii) Lease Liabilities iii) Other financial liabilities

Provisions Deferred Tax Liabilities (Net) Other non-current liabilities Total Non-current Liabilities Current liabilities Financial liabilities i) Borrowings ii) Lease Liabilities iii) Trade payables

- Total outstanding dues of creditors to microenterprises and small enterprises - Total outstanding dues of creditors other than microenterprises and small enterprises iv) Other financial liabilities

Provisions Current Tax Liabilities (Net) Other current liabilities Total Current Liabilities

Total Liabilities

Mar-23

Mar-22

8.0 903.8 911.8

10.2 12.1 0.1 1.9 12.3 1.2 37.8

234.4 1.5

7.4

122.8

65.9 1.6 0.7 4.0 438.3

476.1

8.0 873.8 881.8

15.9 13.5 0.0 0.6 11.7 1.5 43.2

339.0 1.3

9.3

210.6

71.8 2.9 10.3 6.8 652.0

695.2

1387.9

1577.0

Total Equity and Liabilities

1387.9

1577.0

Business Model

Consumers are increasingly in pursuit of experiences

Affordability

Scalability

Brand

Distribution

1

2

3

4

✓ Broad & unparalleled product

portfolio

✓ An integrated & efficient manufacturing process

✓ Accelerating the launch of

aspirational brands

✓ Brands across a wide price

✓ State of Art Manufacturing

✓ Premiumisation to drive

range

✓ Preferred choice of

consumers

facilities

margins

✓ Unwavering focus on R&D

✓ Consistent investments to

✓ Quality implemented at each

stage

expand

✓ Expanding retail footprint

✓ Adopting digital transformation

Broad & unparalleled product portfolio

Bermudas

T-shirts

Athleisure

Leggings & Causal Wear

Socks

Vests/ Upper

Thermal Wear

Lowers

Brief / Drawer

Lingerie

Vest / Upper

Lowers

Innerwear

"Rupa overhauls its portfolio periodically to the fast-changing requirements, evolving the market in line with changing times."

Brands across a wide price range

Diversified, targeted product offering across demographics, categories and price segments

Super Premium Segment

Premium Segment

Mid-Premium Segment

Economy Segment

Brand for Men

Brand across all Users (Men + Women + Kids)

Brands for Women

Bouquet of Brands across Price Segments

Gamut of products from innerwear to casual and athleisure wear

(Inner wear + Thermal wear + Active wear)

Strategically making presence in Mid-premium to Super premium brands

Licensing of International Brands

23

Consumers are increasingly in pursuit of experiences

Affordability

Scalability

Brand

Distribution

1

2

3

4

✓ Broad & unparalleled product

portfolio

✓An integrated & efficient manufacturing process

✓ Accelerating the launch of

aspirational brands

✓ Brands across a wide price

range

✓ Preferred choice of consumers

✓State of Art Manufacturing

facilities

✓Unwavering focus on R&D

✓Stringent Quality control

✓ Premiumisation to drive

margins

✓ Consistent investments to

expand

✓ Expanding retail footprint

✓ Adopting digital transformation

An integrated & efficient manufacturing process

Product Design & Development

Manufacturing Process

Logistics & Distribution

Manufacturing Process

Logistics & Distribution

Knitting

Processing / Dyeing & Bleaching

Stitching

Warehousing

Distribution

Cutting

Critical Processes done in-house

Invest extensively in manufacturing integration and scale

Up-gradation and replacement of old machines as and when required

Critical Processes done in-house

Outsourcing labour intensive processes helps keep our asset base and employee base light

» Automate sourcing, inventory management & order improving costs & efficiency

» Dedicated team of product designers to track & create products in-line with global fashion trends

» Helps maintain high quality of output

25

State of art manufacturing facilities

Continous investment in R&D to produce environment-friendly clothes and minimize carbon footprints

Domjur (West Bengal)

Tirupur (Tamil Nadu)

Bengaluru (Karnataka)

Ghaziabad (NCR)

» Knitting: State of the Art Knitting process done at our manufacturing plants

» Dyeing: Best in class technology for dyeing and bleaching to maintain competitive quality standards

» Cutting: CNC and CAD technology is adopted to have accuracy in design and consistency in quality and quantity with minimum use of labour

» Stitching: Specification and technical know-how support provided to all vendors to have consistency in quality

7,00,000+ Finished Goods per day

3 tons/day Yarn Dyeing

9,000+ SKUs

25 tons/day Fabric Dyeing

26

Unwavering focus on R&D

Harnessing the power of technology enables conforming to international standards

• Majority of our fabrics are biodegradable

Innerwear, thermals and hosiery products are made from superior and natural fibers that are grown in sustainable farming methods

Each Rupa’s of Colorfast guarantee

product

proudly

flaunts

the

• We make soft, breathable, lush and comfy knitted wear that

also replenish the environment in every way we can

• Up-to-date, high-performance equipment and matching software is used to aid perfect colour formulation and colour correction, as well as testing for colour-fastness, and effects

Quality implemented at each stage

Quality is our lodestar at Rupa. Since inception, we have never compromised on quality. We believe, if you follow quality, everything else will follow automatically.

Understanding the value of research, the ultra- modern laboratory at Rupa’s Dyeing and Processing Plant gives advanced developmental support to the daily operations

The Dyeing unit is supported by an advanced in- house R & D unit, which continually strives to bring cutting-edge technology and know-how to production processes.

High Volume Capacities

OPERATIONS

IN HOUSE CAPACITY

Strategic Advantages

Fabric Dyeing & Bleaching

25 Tons/Day

Yarn Dyeing & Bleaching

3 Tons/Day

Knitting

25 Tons/Day

Cutting

10 Lacs Pieces/Day

Stitching

1 Lac Pieces/Day

Warehouse Space

8.5 Lacs Sq Ft Approx

• •

Streamlined Operations Technologically advanced machineries to support our manufacturing infrastructure Robust control practices in place to ensure consistent quality of our products Improved inventory management, productivity, and overall efficiency Consistent utilization of material, promoting a seamless production flow Supporting our goal of delivering high-quality products at affordable prices.

Enhanced Capabilities with modern infrastructure

Dedicated Export Unit – West Bengal

Cutting Unit – West Bengal

Investment: Rs 18 crore

Investment: Rs 19 crore

Expected Commissioning: FY 2023-24

Expected Commissioning: FY 2023-24

Brand Strategy

Consumers are increasingly in pursuit of experiences

Affordability

Scalability

Brand

Distribution

1

2

3

4

✓ Broad & unparalleled product

portfolio

✓ Brands across a wide price

range

✓ An integrated & efficient manufacturing process

✓ State of art manufacturing

facilities

✓ Preferred choice of consumers

✓ Unwavering focus on R&D

✓ Quality implemented at each

stage

✓Reinforcing high growth

✓ Expanding retail footprint

segments

✓Scaling high margin revenue streams

✓Strategic & consistent

investments in branding

✓ Adopting digital transformation

Reinforcing high growth : Women’s Wear

Pioneering Premium Leggings, Lingerie and Outerwear brand with a huge range of wardrobe essentials ho seek ease with a fashionable edge

Softline aims to make ‘comfortable’ the new fashion statement. ‘Softline’ has always pushed the envelope in terms of innovation, variety and comfort

Brands mantra ‘Effortless You’, communicates exactly to reach out to the primary consumer base, i.e. young women, fulfilling their need for comfortable yet stylish Lingerie, Leggings and Casual wear

Available in 250+ colours for all sizes

Reinforcing high growth : Athleisure

There’s a fun side to everyone!

Bumchums range of T-shirts, Bermudas, Tracks and Muscle Tees is designed for those who hate seriousness

High Growth Potential in health and lifestyle focused Active wear segment. Industry has grown by ~13% CAGR since 2011

Reinforcing high growth : Thermal Wear

Plan to cross Rs. 200 crores of Thermal wear revenue in next 2 years

✓ Ideal companion during winter

months. Now, you can stay warm and

stylish in winters

✓ Thermocot fabric is knitted on

hi-tech machines with a perfect

blend of Cotton and Polyster to give a

perfect and warm fit even in the

lowest temperatures

✓ Exquisite range of thermal wear, knitted on hi- tech machines to give a perfect and warm fit

✓ Available in exciting colours, trendy styles, it is

ideal for every member of the family

✓ So stylish yet thin - step out in Torrido for morning jogs or even wear it under a shirt for a business meeting

Scaling high margin revenue streams

One of the Largest Premium Brand of Innerwear, Sportswear, Leisurewear, Activewear & Athleisure, for Men & Women

Macroman M-Series and Macrowoman W-Series have top notch fabrics, are styled by cutting edge designers & available in a variety of colors and pattern

Distribution Network

Consumers are increasingly in pursuit of experiences

Affordability

Scalability

Brand

Distribution

1

2

3

4

✓ Broad & unparalleled product

portfolio

✓ An integrated & efficient manufacturing process

✓ Reinforcing high growth

segments

✓ Brands across a wide price

✓ State of art manufacturing

✓ Scaling high margin revenue

range

facilities

streams

✓Expanding retail footprint

✓Adopting digital transformation

✓ Preferred choice of consumers

✓ Unwavering focus on R&D

✓ Quality implemented at each

stage

✓ Strategic & consistent

investments in branding

Expanding retail footprint

1,50,000+ Retail Outlets

1,500+ Dealers

Strategy: Foray in newer markets by appointing new distributors and building experienced team while offering products as per consumer preferences

Strong position in Eastern India. Gaining significant presence in the North followed by the West, establishing a Pan- India presence

Disclaimer : Map not to scale. All data, information and maps are provided “as is” without warranty or any representation of accuracy, timeliness or completeness

Increasing footprints in South India, expanding to improve market share

Focused Markets

Growing Markets

Seeding Markets

Digitisation & Information Technology

Digital Transformation

Core Enterprise solution with SAP F&VB S4

HANA Implementation

Upgrade Channels

Revamp of B2C Sales Channel Rupa Online

Store

Revamps Sales System

Dealer Management System (DMS) & Mobile

Sales Force Automation to increase secondary

sales.

Analytics

Digital Transformation Areas

Upgraded Channels

Manual Costing Derivation

Details flow from Auto PR worth Pricing

Article Price variance from Cost Sheet Price

Cost Sheet in SAP limits the price variance in Sales Order

Lack of budget control in procurement of materials

Management Approval of cost sheet through SAP integrated Purchase Order

Implementation of SAP Analytics on S4 HANA

to help decision making

No adherance to price after cost sheet approval

Approved Price cannot be changed in purchase Order

Implementation of SAP S4 (HANA) in Fashion Procurement will lead to increased efficiency in supply chain

Growth Initiatives

Recent Strategic Initiatives

Expanding EBO network

roll out 150 more EBOs in the next 2 years

Rapid expansion in high potential areas

Investing in modern trade & e-commerce

Scaling up Athleisure

Focus on high margin business

increase share in premium category

Focus on exports new emerging markets: double current exports and tap new geographies in the next 2 years

Rapid expansion in high potential areas

Medium Term Target

3X - 4 Years

4X - 3 Years

5X - 3 Years

5X - 3 Years

-21%

222

175

+32%

51

39

+25%

41

33

+11%

14

16

X-Factor Areas

Modern Trade

Exports

Govt. Business

West Bengal, Maharashtra [Ex Mumbai Pune], Gujarat, MP, Chattisgarh, Western UP, Uttrakhand, Haryana ,HP , Punjab, Tamil Nadu, Andhra Pradesh & Kerala. Key focus on building complete eco system of retail & team marketing, distribution network

Focus on e-commerce via partnerships with Amazon, Flipkart. Drive direct sales through own website. Select LFS play and focus on EBO expansion

is

International seeing business substantially improved traction, and we expect the momentum to continue with focus on Middle East, Bangladesh, Africa & Russia

CSD & CPC offers great opportunity. Introduction of new product will drive volume

FY22

FY23

Revenue (in Rs cr)

Expanding EBO network

Exclusive Brand outlets

Our maiden flagship store at Camac Street, Kolkata

Current store count : 28 EBO

Strategy:

Rupa flagship store of 1000 sq ft launched in Kolkata Create small to mid sized Franchisee Store Model with best-in-class SOPs

Build and nurture, competent Franchisee Management Organisation Capabilities Establish Franchise model within Top 50 Cities

Invest in Key enablers like Store design, Branding, IT, CRM, SCM, CS, Marketing & Training / Development

Future Plan:

Adding 35+ stores in FY23

Stores to be added in high footfall areas like airports & railway stations Pan India presence with 150 EBO’s in next 2-3 years

Investing in modern trade and e-commerce

Current store count: 1400+

Strategy:

Increase Brand Footprints all brands creating special product line more relevant for Modern Trade

across

Modern Retail Trade

Online Apps & portals

Improve on time order serviceability to avoid revenue loss Create a robust, tech driven warehouse infrastructure Recently Jayachandra

Pothy’s,

added

Lulu,

LFS:

Future Plan: To double the store count in Regional Large Format Stores: Sarvana, Chennai Silks

To increase brand presence across 1000+ point of sales in next 2 years

Presence on all e-commerce sites

Strategy:

E-commerce Industry is poised to grow at 13% CAGR (Nielsen survey) Develop tech-based warehouse robust a infrastructure to support Pure Play Market Place business Model Develop packs /Combos based on requirements Recently launched CO BLUE by Rupa with Amazon

Future Plan: To launch Rupa in the global online market of UAE via Amazon. ROI driven AD campaigns & content marketing on ecommerce portals

Brand launch on e-commerce b2b through Ajio

› ›

Focus on exports and new markets

UAE | Saudi Arabia | Kuwait | Iraq | Myanmar | Ukraine | Algeria | Indonesia | Nigeria | Congo | USA | Singapore | Russia and many more

USA

Russia

Middle East Countries

India

Strategy is to foray in newer markets by appointing and building experienced team and further penetrate in the existing markets

new distributors

Africa

Southeast Asia

FY 23 Revenue: Rs 41 cr

Plan to grow the revenues 5x in 3 years

Disclaimer : Map not to scale. All data, information and maps are provided “as is” without warranty or any representation of accuracy, timeliness or completeness

ESG & CSR Initiatives

Why does ESG matter to us?

Sustainability is something that Investors are demanding, Customers are expecting, Shareholders are relying on, & Employees are valuing.

Investors

Shareholders

s r e d l o h e k a t S

Employees

Customers

Government

Communities

Good financial returns, doing business efficiently according to the market best practices, corporate governance

Working with transparency and integrity, formulating and following business code of conduct

Occupational health and safety, providing adequate and compensations

employee

benefits

Product safety and content, high quality of product and services, value for money

Complying with rules and regulations, work and government departments in a transparent manner

co-operate

with

Generating local employment, minimal impact on the surrounding environment, following compliances

Changing concept of Asset Valuation-More dominance of “Intangible Assets”

Need for valuation of “Shared Values” and “Externalities”

Collaboration with EY to implement ESG

ESG maturity assessment & gap analysis against international frameworks, rating indices and benchmark practices

ESG roadmap development including policy development, goal and target setting and strategy development

1

2

3

4

ESG materiality assessment to determine key ESG issues related to Rupa

Disclosure on ESG initiatives using the BRSR/GRI framework

Rupa’s Pillars of Sustainability

Strategic Sustainability Pillars

Environment

Social

Governance

Materials management

Energy and climate change management

❖ Water and effluent management

Emission management

Chemical management

❖ Waste management and Circular

economy

Biodiversity management

Sustainable packaging

Diversity and inclusion

Talent management

Occupational health and safety

Corporate citizenship

Human rights

Corporate governance

Ethics, transparency and accountability

Data privacy and security

Policy advocacy

Risk management

Responsible sourcing

Customer relationships management

Product health and safety

Innovation management

“Weaving a Sustainable Future”

Strong Board Oversight on ESG

Responsible Governance

Active oversight from Board of Directors and dedicated Board level CSR committee for overseeing ESG risks

Corporate social responsibility embedded in our Values

Fosters a culture of honesty, integrity and accountability

Zero tolerance for corruption & bribery

The Board comprises of five sub committees

50% of the directors on the Board are independent directors

Average age of Board is 64 years

Majority independence in the Audit Committee and all members of the Nomination and Renumeration Committee are independent

Business strategy is based on the principles of stakeholder inclusion and sustainability context

Endeavor to leverage human and capital resources to translate opportunities into reality, create awareness of corporate vision and spark entrepreneurship at all levels

Committed towards enhanced transparency in ESG disclosure

Board Tenure

0 - 7 years 28%

>12 years 36%

Average Tenure:

13.93 years

7 - 12 years 36%

Board Experience

s t e s l l i k S

Risk and compliane oversight

Corporate governance

Market understanding

Financial understanding

Critical and innovative thoughts

Strategy and strategic planning

Understanding of business/industry

11

10

12

13

13

14

14

Number of Directors

Committed to Sustainable Growth

CSR Vision : Improving lives in pursuit of collective development and environmental sustainability

Energy and GHG Management

Emissions Management

▪ The steam generated from the boiler

is captured and reused in operations including drying, compaction and heating the incoming boiler water.

▪ Conserved electricity through replacement of traditional lighting systems with LED lighting

▪ Daylight harvesting in plant operations

▪ Indigenous products sourced locally thereby

reducing carbon footprint

Biodiversity Management

▪ Enhancing greenery by planting trees in and

around Company’s sites

Installed bag filters to ensure particulate it within matter permissible limits.

suppression and limit

▪ Undertaking regular air quality emissions assessment by NABL accredited laboratories.

Water and Effluent Management

▪ Stringent periodic maintenance of all water pipes is undertaken to prevent water leakages.

▪ Pilot runs conducted for achieving Zero Liquid

Discharge (ZLD).

Waste Management

Responsible Materials

▪ More than 90% of the fabric waste is recycled and

100% of our packaging is recyclable and reusable

▪ 100% fly ash produced during combustion of coal is

utilized for brick manufacturing.

▪ Planning of

implementation of the 4R (Reduce, Reuse, Recycle and Recover) principles for effective utilization of waste resources

• Our material suppliers are GOTS approved and have received the Oeko-Tex certification, conforming that all our materials are free of banned substances such as hypochlorite and azo dyes.

• Implementation of SAP S4 (HANA) in fashion raw materials procurement for increased efficiency in supply chain

Care for our People

Adhering to the highest labour standards

We respect and protect human rights both within and outside the workplace through the implementation of SA 8000 framework.

All workmen on the shop floor are required to undergo workplace safety training to ensure prevention of unsafe acts.

Creating fulfilling career opportunities

Gender Diversity

Performance Improvement Plan helps our employees Performance Improvement Plan helps our employees through specific reach desired productivity levels through specific reach desired productivity levels project work and close guidance project work and close guidance

Women’s Day celebrations

Imparted Imparted functional training and personality training functional training and personality training

training, training,

product product

behavioural behavioural

training, training,

~ 15 %

Male

Female

Performance based reward system is implemented for Performance based reward system is implemented for incentivizing the best performing employees incentivizing the best performing employees

and international Celebrating days of national and international Celebrating days of national importance like Christmas, Diwali, Bengali New Year, importance like Christmas, Diwali, Bengali New Year, Women’s Day and conducting events focussed on team Women’s Day and conducting events focussed on team building and career guidance building and career guidance

Diwali Celebrations

Strengthening our Communities

Rupa & Company Limited operates with a strong belief that giving back to the society and contributing towards its sustainable development is every organization’s responsibility. The Company and its people are committed to society, ecology and environment.

Our Focus Areas

6:

Strengthening our Communities

Our Focus Areas and Expenditures

Project Objective

Amount Invested (in INR)

Eradicating hunger, poverty and malnutrition

17.30 Lakh

Promoting healthcare including preventive healthcare

130.58 Lakh

Education to children

52.52 Lakh

Support towards construction of Medical and Healthcare Facility

Cancer awareness and detection camp in collaboration with Indian Cancer Society

Creating access to safe drinking water

Ecological balance and animal welfare

95.17 Lakh

73.74 Lakh

Protection and promotion of National art and culture heritage

16.55 Lakh

Training and promotion of sporting activities

5 Lakh

CSR Investment (till date)-INR 3.90 Cr

Supporting Education

Animal welfare

CSR Activities

Supporting Education

Blanket Donation

Supporting Education

Historical Performance

Historical P&L Highlights

Revenue (Rs. In Cr)

EBITDA (Rs. In Cr)

PAT (Rs. In Cr)

1,149

H2

661

975

487

1,313

800

H1

488

488

513

1,475

889

586

1,143

643

500

257

155

269

156

102

113

151

H2

91

H1

60

114

54

60

192

112

175

109

66

80

54 25

29

89

41

48

74

36

38

H2

H1

62 24

38

FY19

FY20

FY21

FY22

FY23

FY19

FY20

FY21

FY 22

FY23

FY19

FY20

FY21

FY22

FY23

EBITDA Margins (%)

PAT Margins (%)

19.6

18.2

13.4

13.0

13.2

11.7

7.8

6.5

6.4

4.7

FY19

FY20

FY21

FY22

FY23

FY19

FY20

FY21

FY22

FY23

Key Performance Ratios

ROCE (%)

ROE (%)

Debt to Equity (X)

30.8%

28.4%

26.8%

23.8%

20.2%

13.6%

14.2%

11.0%

8.5%

6.0%

0.38

0.30

0.40

0.27

0.19

Mar-19

Mar-20

Mar-21

Mar-22

Mar-23

Mar-19

Mar-20

Mar-21

Mar-22

Mar-23

Mar-19

Mar-20

Mar-21

Mar-22

Mar-23

Working Capital Days

175

121

126

Inventory

Debtors

Creditors

171

157

94

109

101

120

113

47

50

45

47

56

Mar-19

Mar-20

Mar-21

Mar-22

Mar-23

Sharing profits consistently

Payout as a % of Profits

24.5%

30.1%

32.1%

33.2%

30.3%

27.7%

32.2%

38.6%

22.7%

12.5%

44.9%

of

to

gratitude

Mark shareholders pandemic: Special Dividend of Rs. 2/- per equity share

during

our the

500

200

275

275

275

300

300

300

300

300

250

200

300

FY13

FY14

FY15

FY16

FY17

FY18

FY19

FY20

FY21

FY22

FY23

Consistently sharing the profits in the form Dividend

Key Takeaways

Huge Industry Potential

Men’s Innerwear Market

Women’s Innerwear Market

6% CAGR

12% CAGR

4,300

2010

8,500

2015

17,894

2027E

Key Growth Triggers

7,000 2010

14,500

2015

56,364

2027E

Emergence of purpose-specific innerwear (sporty, casual, fashionable) widening the Market

Increasing income levels and high spending power

Growth in penetration of organized retail

Changing Fashion Trends

Increasing penetration of electronic media leading to branded products

Rupa & Co. – Key Takeaways

#1 undisputed knitwear Indian brand

Diversifies product offering across demographics & price segments

Wide bouquet of brands with strong brand recall developed through consistent investment in ad spends

Efficient business model with key focus on value addition, quality control & product differentiation

Extensive distribution network with an unparalleled nationwide network

Focused approach on growth & margin improvement to generate value

Consistent Dividend track record

Thank You

CIN: L17299WB1985PLC038517​

Mr. Sumit Khowala​ sumit.khowala@rupa.co.in

Mr. Bhavya Shah: +91 8082748577 bhavya.shah@linkintime.co.in

Mr. Nachiket Kale​ +91 9920940808​ nachiket.kale@linkintime.co.in

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