VIYASHNSE23 May 2023

Sequent Scientific Limited has informed the Exchange about Investor Presentation

Viyash Scientific Limited

Proven Ability In Life Sciences

May 23, 2023

To,  BSE Limited  Corporate Relationship Department  Phiroze Jeejeebhoy Towers,  Dalal Street, Fort,  Mumbai – 400 001.

Scrip code: 512529

Dear Sir/ Madam,

Sub: Investor Presentation

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

Symbol: SEQUENT

Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and  Disclosure Requirements) Regulations, 2015, we are enclosing herewith the Investor Presentation  on Audited Standalone and Consolidated Financial Results for the quarter and year ended March  31, 2023.

This is for your information and records.

Thanking you,

Yours faithfully,  For Sequent Scientific Limited

Krunal Shah  Company Secretary & Compliance Officer  Encl.: A/a

Registered Office: 301, 3rd Floor, Dosti Pinnacle, Plot No. E7, Road No. 22, Wagle Industrial Estate, Thane (W), Mumbai - 400604, Maharashtra, India Tel No.: +91-22-4111-4777 I CIN: L99999MH1985PLC036685 Website: http://www.sequent.in I Email Id: investorrelations@sequent.in

SeQuent Scientific Limited

Earnings Presentation Q4 & FY23 24th May 2023

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Disclaimer

Except for the historical information contained herein, statements in this presentation and the subsequent

discussions, which include words or phrases such as "will", "aim", "will

likely result", "would", "believe",

"may", "expect", "will continue", "anticipate", "estimate", "intend", "plan", "contemplate", seek to", "future",

"objective", "goal", "likely", "project", "should", "potential", "will pursue", and similar expressions of such

expressions may constitute "forward-looking statements“. 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. These risks and uncertainties include, but are not limited to

our ability to successfully implement our strategy, our growth and expansion plans, obtain regulatory

approvals, our provisioning policies, technological changes, investment and business income, cash flow

projections, our exposure to market risks as well as other risks. The Company does not undertake any

obligation to update forward-looking statements to reflect events or circumstances after the date thereof.

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Sequent announces Q4 FY 23 results. Company to restructure European operations

In Q4 FY23, we have continued to make structural adjustments, so that we are present and ready to win in the most attractive markets and customer segments. Our recent actions are showing results. Despite the headwinds in some markets , the overall formulation business has grown at 9.9% on CC basis for the full year. While the devastating earthquake in Turkey did not damage our facilities, it has impacted the demand in the Turkey market since the clinic and distribution infrastructure is yet to be restored.

In continuation with our strategy to improve profitability , the manufacturing operations in our plant in Germany have been discontinued and will move to alternative low cost sites. We expect to see the benefit in the coming quarters.

While the overall market for Vet APIs was subdued in Q4 FY 23, we continue to receive over 70% of our API revenues from customers in regulated markets and anticipate a gradual pickup in the coming quarters. The focus remains on deepening our engagement with top animal health companies worldwide. During the year FY 23, we accelerated our filings , registering 5 VMFs and 3 CEPs Our API business has started a significant initiative to improve long term competitiveness. We have invested in additional capacity for new business and expanded our R&D team to meet the requirements of new partnerships with leading Animal Health companies.

The results of the quarter reflect a one time charge on the closure of manufacturing in Germany and the impact of recent events on Turkey. This sets up the company for stronger , sustained growth and profitability.

Rajaram Narayanan, Managing Director

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FY 23 : Overall growth of 2% in a challenging year

~10% cc growth for Formulations. Business restructuring in Europe

Emerging Markets delivered robust growth of 16% cc, driving overall Formulations

Subdued sales of APIs

Mahad site awarded the EcoVadis Sustainability Silver Medal

API : Focus on Top 10 AH customers. Regulated markets contribute to 72% of sales

New comprehensive cost reduction and process efficiency improvement program

APIs - Accelerating new product pipeline : 8 new filings ( 5 USVMF + 3 CEPs

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Revenue performance by Geography

All values in ₹ Mn

Revenue Distribution

Q4 FY23 Q3 FY23 QoQ Gr%

Formulations

Europe

Emerging Markets

India

APIs

Other Sales

Global Sales

QoQ Gr% (In cc) (6.3%)

4.1%

(1.1%)

9.1%

(4.1%)

(10.5%)

(25.7%)

(25.7%)

Q4 FY22 YoY Gr%

2,493

1,024

1,253

217

2.6%

11.9%

(4.1%)

(2.0%)

YoY Gr% (In cc) 2.9%

7.0%

(0.8%)

(2.0%)

2,588

1,050

1,252

286

1,072

(12.1%)

(12.2%)

1,273

(26.1%)

(31.8%)

25

NM

NM

70

NM

NM

FY23

FY22

YoY Gr%

10,009

4,147

4,807

1,055

3,808

102

9,686

4,205

4,461

1,021

4,314

128

3.3%

(1.4%)

7.8%

3.4%

NM

2,559

1,146

1,201

213

941

10

3,511

3,685

(4.7%)

(8.4%)

3,837

(8.5%)

(10.2%)

13,920

14,128

(1.5%)

YoY Gr% (In cc) 9.9%

1.7%

15.9%

3.4%

NM

2.2%

(11.7%)

(15.4%)

Adjustment* - Ind AS 29

156

69

289

-

Reported Sales

3,667

3,753

(2.3%)

(8.0%)

3,837

(4.4%)

(9.9%)

14,209

14,128

0.6%

2.2%

Following strong growth in Q3, Q4 revenue was lower by 8% cc vs. Q3 FY23.Despite multiple headwinds across geographies, in FY23, recorded a growth of 2.2% y-o-y in cc terms  Formulations Business :-

 Europe clocked 7% yoy growth in Q4. FY23 was relatively flat with growth of 1.7% over FY22. Implemented strategic initiatives to streamline operations and optimize cost

structures.

 Emerging Markets segment continues its growth trajectory despite a muted LATAM sales during Q4 FY 23. In FY23, the region delivered a robust 15.9% cc growth despite

major headwinds in Turkey.

 API business : Top 10 customers continue to contribute ~58% of sales. Comprehensive margin and operations improvement program underway. New investment in capacity

expansion and R&D capability

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cc - Constant Currency

*Adjustment on account of hyperinflation in Turkey as per Ind AS 29

NM – Not Material

Formulations : Sustaining growth momentum.

Key Updates

EUROPE- Return to growth with launch of new Phyto range. Structural adjustments to improve margins - - Manufacturing in Germany discontinued and operations to shift to alternative low cost locations.

- Margin accretive from Q3 FY 24

EMERGING MARKETS – -

Nourrie integration completed in Brazil . New platform created for companion animals. Turkey business impacted by inflationary pressures and the recent earthquake.

INDIA – -

Cattle business continues to grow by ~10% despite challenges in rural markets. Expansion of team for accelerated growth in FY 24

Revenues

All values in ₹ Mn

14%

8,824

9,686

10,009

6,789

1,878

2,451

2,494

2,559

Q4 FY20

FY20

Q4 FY21

FY21

Q4 FY22

FY22

Q4 FY23

FY23

cc- Constant Currency

FDFs

1000+

Manufacturing facilities

6

R&D Centres

4

Countries with marketing presence

80+

6

API : Continued strength in regulated markets

Key Updates

 Pricing pressures and currency challenges in some markets had an adverse impact on

demand

 Regulated markets contribute ~ 72% of the revenue  Strong portfolio- 8 fillings during the year . ( 5 USVMF + 3 CEPs )  API business now has total 29 USVMFs + 18 CEPs  New investment in capacity expansion for leading AH customers  R&D capacity expansion  Comprehensive margin and operations improvement program ( Project Pragati )

underway. Benefits to kick in from Q2 FY 24.

Commercial APIs

30+

Manufacturing facilities

3

Revenues

All values in ₹ Mn

4,004

4,565

4,314

3,808

R&D Centre

1

1,072

1,118

1,273

941

Q4 FY20 FY20

Q4 FY21 FY21

Q4 FY22 FY22

Q4 FY23 FY23

Sales to Regulated Markets

70%+

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Financials

Consolidated Financials

All values in ₹ Mn

Particulars

Revenue from Operations Material Consumption Gross Margin % Employee Benefit Expenses Operating Expenses EBITDA (pre ESOP) % ESOP cost EBITDA % Exceptional Items / Acquisition cost* IndAS 29 Adjustment Exchange Gain / (Loss) Other Income Finance Cost Depreciation Earnings Before Tax Taxes Earnings After Tax Minority Interest Earnings after Minority Interest

Q4 FY23 Unaudited 3,667 (2,217) 1,449 39.5% (570) (751) 128 3.5% (76) 52 1.4% (616) (56) (30) 17 (109) (147) (888) (36) (924) 11 (936)

* Q3 FY23 ₹10 Mn acquisition related cost

Q3 FY23 Unaudited 3,753 (2,174) 1,579 42.1% (580) (722) 277 7.4% (89) 188 5.0% (10) (28) (46) 29 (97) (137) (102) 4 (98) (9) (89)

Q4 FY22 Unaudited 3,837 (2,188) 1,649 43.0% (519) (744) 386 10.1% (53) 333 8.7% - - 23 15 (60) (125) 186 (86) 100 11 90

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FY23 Audited 14,209 (8,338) 5,871 41.3% (2,230) (2,886) 756 5.3% (354) 402 2.8% (658) (158) (114) 64 (355) (557) (1,377) 157 (1,220) (8) (1,212)

FY22 Audited 14,128 (7,930) 6,198 43.9% (1,985) (2,791) 1,423 10.1% (329) 1,094 7.7% - - 63 45 (158) (515) 529 (83) 446 38 408

Impact on gross margin due to reduction in Inventory

• OPEX controlled

despite inflationary pressure

Exceptional items driven by closure of plant in Germany and impact of recent events in Turkey

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Adjusted EBITDA at ₹ 110 crs

Amt in Rs Mn

Particulars

Revenue

EBITDA (Pre ESOP)

One offs

Improvement in Inventory days

Business restructuring

Turkey earthquake impact

Hyper inflation

Discontinued Operations in Germany

Adjusted EBITDA

FY23

14,209

756

102

60

29

13

28

217

1103

All values in ₹ Mn

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Key Balance sheet Items

All values in ₹ Mn

Particulars

Mar-23*

Dec- 22*

Mar-22``

Balance Sheet Highlights

Shareholders Funds

Minority Interest

Net Debt

Investments

Tangible Assets

Intangible Assets

Working Capital

Put / Buyout Liabilities

6,981

500

3,561

0

3,622

3,085

4,261

-

7,715

482

3,631

0

3,780

3,186

4,804

-

6,919

480

2,542

368

3,263

2,498

4,222

^159

 Operational initiatives - working capital days

reduced by 11 days

 Net Debt is marginally down

*Mar’23 & Dec’22 reported numbers are adjusted for impact of hyperinflation accounting in Turkey as per IndAS 29 - ‘Accounting for Hyperinflationary economies’

^ Buyout Liabilities of ₹ 159 Mn in Mar’22 paid on account of Nourrie acquisition

`` Mar’22 restated on account of Nourrie amalgamation

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For details, feel free to contact:

Krunal Shah

Company Secretary

+91 22 4111 4779

investorrelations@sequent.in

Abhishek Singhal

Nachiket Kale

Investor Relations Consultant

Investor Relations Advisor

abhishek.s@sequent.in

+91 9920940808

nachiket.kale@linkintime.co.in

Registered Office: 301/A, ‘Dosti Pinnacle', Plot No. E7, Road No. 22, Wagle Industrial Area, Thane (W), Maharashtra, India

Websites: www.sequent.in, www.alivira.co | CIN: L99999MH1985PLC036685 | BSE Code:512529 | NSE: SEQUENT | ISIN:

INE807F01027

Certain statements in this document that are not historical facts are forward looking statements. Such forward-looking statements are subject to certain risks and uncertainties like government actions, local, political or economic developments, technological risks, and many other factors that could cause actual results to differ materially from those contemplated by the relevant forward-looking statements. SeQuent Scientific Ltd. 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.

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Thank You

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