TINSE8 August 2023

Tilaknagar Industries Limited has informed the Exchange about Investor Presentation

Tilaknagar Industries Limited

August 08, 2023

To, BSE Limited Phiroze Jeejeebhoy Towers, Dalai Street, Mumbai 400001 Scrip Code : 507205

To, National Stock Exchange of India Limited Exchange Plaza, C-1, Block-G, Bandra-Kurla Complex, Bandra (East), Mumbai-400 051. Symbol : TI

Sub: Earnings Presentation for Unaudited Financial Results for Quarter ended June 30,

2023

Dear Sir/Madam,

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the “Listing Regulations”), please find attached herewith the Earnings Presentation for the Unaudited Financial Results for quarter ended June 30, 2023.

The same is also available on our website www.tilind.com.

We request you to take the above information on record.

Thanking you,

Yours faithfully,

For Tilaknagar Industries Ltd.

Abhinav Gupta Chief Financial Officer

Encl: as above

Tilaknagar Industries Limited Earnings Presentation – Q1FY24

Drink responsibly: The consumption of alcoholic beverages should always be approached responsibly and with awareness.

Disclaimer

This presentation may include statements which may constitute forward-looking statements including, but without limitation, statements relating to the implementation of strategic initiatives, and other statements relating to Tilaknagar Industries’ future business developments and economic performance. Forward looking statements are based on certain assumptions and expectations of future events. The Company cannot guarantee that these assumptions and expectations are accurate or will be realized. The actual results, performance or achievements, could thus differ materially from those projected in any such forward-looking statements.

The information and opinions contained in this presentation are current. The Company undertakes no obligation to update or revise any information or the opinions expressed in this presentation as a result of new information, future events or otherwise. Any opinions or information expressed in this presentation are subject to change without notice.

Tilaknagar Industries Ltd.

2

Q1FY24 PERFORMANCE

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Management commentary

Mr. Amit Dahanukar, Chairman & Managing Director

Our resolute dedication to innovation, expansion, and prudent financial strategies underscores our unwavering priority: the well-being of our stakeholders

❖ In Q1 FY24, our company has again significantly outgrown the overall IMFL industry, with volume growth of 42% YoY, compared to around 5-6% for

overall IMFL industry

❖ Our Net Sales Realization (NSR) per case improved to Rs. 1,249 in Q1 FY24 against Rs. 1,157 in Q1 FY23, on account of a combination of state mix,

price and brand mix

❖ Despite the persistent inflationary pressures, our EBITDA margins expanded by 300+ basis points compared to same period last year; EBITDA grew

by 77% to Rs. 38.4 crs in Q1 FY24

❖ Owing to significant reduction in debt, interest costs have also significantly reduced from Rs. 13.3 crs in Q1 FY23 to Rs. 6.0 crs in Q1 FY24

❖ I am further delighted to share that we are in the final stages of refinancing our EARC debt, thereby providing flexibility in managing cash flows in the immediate future. We are refinancing our existing debt with one of India’s largest private sector banks, thereby providing us with entry into regular banking channels. We intend to become net debt free by March 2025

❖ Our commitment to diversification and innovation is exemplified by recent product launches, including Flandy and Blue Lagoon Gin, catering to varied

consumer preferences and broadening our market footprint

❖ Collectively, these achievements in the first quarter of FY24 underscore our ability to seize opportunities, drive consistent growth, and navigate

evolving market dynamics, all while maintaining a focus on innovation, expansion, and financial prudence for the benefit of all stakeholders

Tilaknagar Industries Ltd.

4

Key highlights

Total Volumes (lacs cases)

Quarter

Full Year

+42%

25.1

17.7

+43%

96.4

67.3

NSR (₹ per case)

Quarter

+8%

Full Year

+5%

1,157

1,249

1,136

1,197

Q1FY23

Q1FY24

FY22

FY23

Q1FY23

Q1FY24

FY22

FY23

Revenue (₹ crs)

EBITDA (₹ crs) & EBITDA Margin (%)

Quarter

Full Year

+33%

304

230

+49%

1,164

783

Quarter

+77%

13%

38

9%

22

Full Year

+22%

12%

137

14%

112

Q1FY23

Q1FY24

FY22

FY23

Q1FY23

Q1FY24

FY22

FY23

Tilaknagar Industries Ltd.

5

Consistent growth in volumes …owing to seasonality, Q1 volume saliency is usually between 19-21% of yearly volumes

Quarterly volumes (lacs cases)

42% volume growth in Q1 FY24 on YoY basis 86% volume growth vs. Q1 FY20 (pre-Covid)

28.4

26.0

24.3

25.1

18.9

18.1

16.3

13.8

18.5

17.6

13.5

14.7

17.2

16.5

14.9

18.7

19.5

18.1

17.7

11.1

6.0

FY19

FY20

FY21

FY22

FY23

FY24

Q1

Q2

Q3

Q4

Tilaknagar Industries Ltd.

6

Debt reduction journey… …operating cash flows helping in funding debt repayments as well as working capital requirements

Debt Journey (₹ Crs)(a)(b)

Debt as of 30-Jun-23(a)(b)

1,199

543

449

380

349

323

492

250

239

361

299

269

37

26

176

186

182

136

EARC Term Loan

Vendor Financing

Trade Deposits

Mar-19

Mar-21 Mar-22

Jun-22

Sep-22

Dec-22

Mar-23

Jun-23

Mar-21 Mar-22 Jun-22 Sep-22

Dec-22

Mar-23 Jun-23

Gross debt

Net debt

(a) Debt adjusted for EARC balance debt of ₹ 3.6 crs which would be waived off in FY24 on following the repayment schedule (b) Debt includes interest bearing trade deposits

Tilaknagar Industries Ltd.

7

Debt refinancing in final stages to completely prepay EARC debt

❖ We are in the final stages of refinancing our debt with Edelweiss ARC (“EARC”)

❖ EARC debt balance of Rs. 176 crs as of 30 June 2023

❖ Refinancing will be done through a loan facility taken from one of India’s largest private sector banks

❖ This refinancing enables entry into regular banking channels

❖ Offers immediate flexibility in managing cash flows, enabling investment in brand building

❖ We intend to become net debt free by March 2025

Tilaknagar Industries Ltd.

8

Quarterly Income Statement

Particulars (₹ Crs)

Revenue from Operations (Gross)

Excise Duty Revenue from Operations (Net)

Cost of Material Consumed Change in Inventories of Finished goods & Work in Progress

Total Cost of Goods Sold Gross Profit Employee Expenses Other Expenses EBITDA EBITDA Margin (%) Other Income

Depreciation

EBIT

EBIT Margin (%)

Finance Cost

Exceptional Items/Share from Associates Profit before Tax Profit before Tax(%) Tax

Profit After Tax

Profit After Tax excl. Exceptional Items

PAT Margin (%) excl. Exceptional Items

Reported Diluted EPS (As per Profit after Tax)

Tilaknagar Industries Ltd.

Q1 FY24

Q1 FY23

640.0

335.9 304.1

150.2 0.8 151.0 153.1

10.0 104.7 38.4 12.6%

1.2

7.8 31.8

10.4%

6.0

0.0 25.7 8.4%

0.0 25.7

25.7

8.4%

1.35

480.5

251.0 229.5

121.4 4.6 126.1 103.5

8.5 73.3 21.7 9.5%

0.7

8.0 14.3

6.2%

13.3

0.0 1.0 0.4%

0.0 1.0

1.0

0.4%

0.06

Y-o-Y

33.2%

33.8% 32.5%

23.7% -83.0% 19.8% 47.9%

18.3% 42.8% 76.8% 317 bps

74.6%

-3.0% 121.6%

418 bps

-54.8%

NM 2385.5% 798 bps

NM 2385.5%

2385.5%

798 bps

2157.9%

Q4 FY23

717.2

359.8 357.4

189.7 8.0 197.7 159.8

9.4 106.9 43.5 12.2%

5.1

7.9 40.6

11.2%

8.0

26.4 59.1 16.3%

-0.0 59.1

32.7

9.0%

3.11

Q-o-Q

-10.8%

-6.6% -14.9%

-20.8% -90.2% -23.6% -4.2%

6.9% -2.1% -11.7% 47 bps

-77.0%

-1.5% -21.8%

-80 bps

-24.3%

-100.0% -56.4% -787 bps

-100.0% -56.4%

-21.2%

-58 bps

-56.4%

9

Introducing “A Warm Welcome” …our new proposition for Mansion House Brandy

Tilaknagar Industries Ltd.

10

Disruptive renovation of Blue Lagoon Gin

Tilaknagar Industries Ltd.

11

Accolades & Recognition for MHB

World’s 2nd Fastest Growing Spirits Brand

India’s Largest Selling Brandy and World’s 2nd Largest Selling Brandy

Brandy Brand Champion 2023

Tilaknagar Industries Ltd.

12

Two millionaire brands in the portfolio

MANSION HOUSE India’s largest selling brandy

COURRIER NAPOLEON Our second Millionaire brand

COURRIER NAPOLEON – OUR 2nd MILLIONAIRE BRAND

Achieved millionaire status in FY23 (1.2 mn cases sold in FY23; 50% growth over FY22)

Drink responsibly: The consumption of alcoholic beverages should always be approached responsibly and with awareness.

Tilaknagar Industries Ltd.

13

COMPANY & INDUSTRY OVERVIEW

Drink responsibly: The consumption of alcoholic beverages should always be approached responsibly and with awareness.

About the Company Largest brandy manufacturer in India with presence across all segments of IMFL

1933

20

15+

93%

9.64mn

86%

90 years since incorporation & 50+ years of experience in alcobev manufacturing

Manufacturing units across 12 states Owned: 4 units Contract manufacturing: 16 units

* All data is for FY23; manufacturing units is as on date

Tilaknagar Industries Ltd.

Brands across products

Share of Brandy as % of total volumes

Volumes (in cases) sold

Share of sales to South India as % of total volumes

15

Our journey The turnaround well and truly coming to fruition

1933-2007

2008-2014

2014-2017

2018 onwards

o Founded in 1933 as

Maharashtra Sugar Mills Ltd. (MSML) to manufacture sugar and allied products

o Tilaknagar Distilleries and

Industries Ltd. (TDIL) promoted as 100% subsidiary of MSML to manufacture industrial alcohol, IMFL and sugar cubes

o TDIL merged with MSML after

MSML exits sugar business and renamed to Tilaknagar Industries

o Acquired subsidiaries Vahni Distilleries (Karnataka), Prag Distilleries (Andhra), Kesarval Springs Distillers (Goa) and PunjabExpo (Punjab)

o Acquired seven brands from Alcobrew Distilleries for CSD segment and IFB Agro’s IMFL business (‘Volga’ vodka and ‘Blue Lagoon’ gin) for an entry into East Indian markets of West Bengal, Assam and Odisha o Commissioned expansion of 50 KLPD molasses based distillery to 100 KLPD and 100 KLPD grain based distillery

o At its peak, registered net

revenue of ₹ 824 crs in FY14

o Expansion project at Prag stalled o Defaults in repayment to banks

and financial institutions o Sale of assets of Kesarval

Springs Distillers to Indospirit Beverages Pvt. Ltd. in 2015

o Restructuring of debt completed

with EARC and one-time settlements reached with all lenders

o Enters into 10 yrs agreement to

manufacture products for Pernod Ricard products in Maharashtra o EBITDA more than doubled in

FY23 to ₹ 137 crs

o Volumes in FY23 at 9.6 mn o Gross debt as of 30-Jun-23 at ₹ 239 crs and Net debt at ₹ 136 crs

o Raised more than ₹ 310 crs through preferential issue of equity and warrants, since Dec- 21

Tilaknagar Industries Ltd.

16

Brand portfolio

Super-Premium ₹ 1,000 & Above

Mansion House Reserve Brandy

Courrier Napoleon Brandy Green

Premium / Semi- Premium ₹ 700-1,000

#1 Premium Brandy in India

Mansion House Brandy

Mansion House Gold Whisky

Deluxe ₹ 500-700

(Note: All MRP for 750ml)

Tilaknagar Industries Ltd.

Madiraa XXX Rum

Courrier Napoleon Brandy Gold

India’s first premium flavoured brandy Mansion House Flandy

New Launch

Blue Lagoon Gin

17

Senior management

Amit Dahanukar Chairman & Managing Director

Abhinav Gupta CFO Previously CFO with Trident Limited

Ameya Deshpande President – Strategy & Corp Dev Previously Investment Banker with Deutsche Bank and BNP Paribas & Co- founder at Authenticook

Tarun Behl Vice President – Works 22+ yrs of alcobev experience In United Spirits/Diageo India, Shaw Wallace

Shivani Dahanukar Executive Director

Tilaknagar Industries Ltd.

Ahmed Rahimtoola CMO 14+ yrs with Allied Blenders & Distillers

Col. Bineet Walia (Retd) President – Institutional Sales Former Colonel of the Indian Army

Yuvraj Singh Som Vice President – Strategy & Operations 13+ yrs with Radico Khaitan

18

FULL YEAR FINANCIALS

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Improving business fundamentals

Premiumisation strategy to enhance margins and cash flows

Total Volumes Sold (mn cases)

Share of Brandy to total volumes sold

84%

89%

91%

92%

94%

93%

Brandy Sales (mn cases)

5.92

6.64

6.44

6.73

5.45

4.98

5.92

5.86

6.33

5.03

9.64

8.98

FY18

FY19

FY20

FY21

FY22

FY23

FY18

FY19

FY20

FY21

FY22

FY23

NSR per case (₹)

Robust sales in South India (mn cases)

904

985

1.005

1.014

1.136

1.197

Share of South India sales to total volumes sold

83%

87%

86%

86%

86%

86%

8.33

4.91

5.80

5.51

5.82

4.70

FY18

FY19

FY20

FY21

FY22

FY23

FY18

FY19

FY20

FY21

FY22

FY23

Tilaknagar Industries Ltd.

20

Focus on margins and cashflows

Net Revenues (₹ Crs)

EBITDA (₹ Crs) and EBITDA Margin (%)

Finance Cost (₹ Crs) and as % of Net Revenues

1,164

783

137

112

661

653

578

549

56

8%

54 10%

14%

12%

FY18

FY19

FY20

FY21

FY22

FY23

3

0%

-8%

-52

FY18

FY19

FY20

FY21

FY22

FY23

184

28%

152

26%

129 20%

13%

71

8%

62

3% 40

FY18

FY19

FY20

FY21

FY22

FY23

(a) EBITDA for FY20 is not comparable due to write-offs impacting EBITDA Tilaknagar Industries Ltd.

21

Income Statement

Particulars (₹ Crs)

Revenue from Operations (Gross) Excise Duty Revenue from Operations (Net)

Cost of Material Consumed Change in Inventories of Finished goods & Work in Progress

Total Cost of Goods Sold Gross Profit Employee Expenses Other Expenses

EBITDA EBITDA Margin (%) Other Income

Depreciation EBIT

EBIT Margin (%) Finance Cost Exceptional Items/Share from Associates

Profit before Tax

Profit before Tax (%)

Tax Profit After Tax Profit After Tax excl. Exceptional Items

PAT Margin (%) excl. Exceptional Items

Reported Diluted EPS (As per Profit after Tax)

Tilaknagar Industries Ltd.

Mar-23

2,469.3 1,304.9 1,164.4

633.3 -17.0 616.3 548.1

37.6

373.3 137.2 11.8%

7.5

32.3 112.3

9.6%

40.2 77.7 149.9

12.8%

-0.0 149.9 72.2

6.2%

8.56

Mar-22

1,792.1 1,008.7 783.4

378.0 4.4 382.4 401.0

32.1

256.8 112.1 14.3%

10.5

32.7 89.8

11.3%

61.9 13.2 41.2

5.2%

-4.0 45.2 32.0

4.0%

3.08

Mar-21

1,418.4 869.6 548.8

291.3 -13.9 277.4 271.4

25.2

192.1 54.1 9.9%

11.4

33.1 32.4

5.8%

71.0 0.0 -38.6

-6.9%

-0.2 -38.4 -38.4

-6.9%

(3.07)

22

Balance Sheet

Particulars (₹ Crs)

ASSETS Non ‐ Current Assets Property, plant and equipment Capital work‐in‐progress Right of use assets Intangible assets

Financial Assets (i) Investments (ii) Loans (iii) Other Financial Assets Income Tax Assets (Net) Other non‐current assets Total Non ‐ Current Assets Current Assets Inventories Financial Assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances other than (iii) above (v) Loans (vi) Other current financial assets Other current assets Total Current Assets TOTAL ASSETS

Tilaknagar Industries Ltd.

Mar-23

Mar-22

Mar-21

417.5 0.1 2.2 0.3

0.5 0.1 28.5 4.3 6.5 460.1

116.2

22.1 338.8 34.8 9.4 0.0 7.7 22.5 551.5 1011.5

438.8 100.2 0.2 0.3

0.0

41.4 3.1 9.2 593.3

72.3

236.8 42.7 27.9

17.0 23.3 420.0 1013.3

467.8 100.1 0.4 0.4

0.0

29.0 3.8 69.8 671.3

72.1

181.1 44.9 3.2 0.0 0.2 38.7 340.2 1011.5

23

Balance Sheet

Particulars (₹ Crs)

Equity (a) Equity share capital (b) Other equity Total Equity

Liabilities Non ‐ Current Liabilities Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Other Financial Liabilities Deferred Tax Liabilities Provisions Other Non-Current Liabilities Total Non‐ Current Liabilities

Current Liabilities Financial liabilities (i) Borrowings (ii) Lease liabilities (a) total outstanding dues of micro enterprises and small enterprises (b) total outstanding dues of creditors other than micro enterprises and small enterprises (iv) Other financial liabilities Other current liabilities Provisions Current tax liabilities (net) Total Current Liabilities Total Equity and Liabilities

Tilaknagar Industries Ltd.

Mar-23

Mar-22

Mar-21

185.3 297.6 482.9

24 2.1 64.3

4.1

94.5

229.1 0.3 34.4 94.7 29.6 12.2 33.7

434.1 1012

158.6 -25.1 133.5

381 0.1 40.2

4.7 14.5 440.5

204 0.1 23.7 147.6 17.7 19.8 26.3

439.3 1013.3

125.4 -181.2 -55.7

459 0.1 60.2

4.3 30.5 554.1

242.9 0.5 25.4 122.6 73.4 19.3 29 0 513.1 1012

24

Cash Flow Statement

Particulars (₹ 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 as at 1st April

Add: Net effect of exchange gain on cash and cash equivalents

Mar-23

Mar-22

Mar-21

149.9

4.7

145.2

-72.8

72.4

-1.2

71.3

-11.8

-67.4

-7.9

42.7

41.2

-86.9

128.1

-67.6

60.4

4.7

65.1

-25.9

-41.3

-2.1

44.9

-38.6

-106.9

68.3

14.3

82.6

2.9

85.5

-0.3

-77.6

7.5

37.3

Cash and cash equivalents as at 31st March

34.8

42.7

44.9

Tilaknagar Industries Ltd.

25

For further information, please contact:

Company :

Tilaknagar Industries Ltd. (BSE: 507205 | NSE: TI)

Ameya Deshpande President – Strategy & Corporate Development Email: adeshpande@tilind.com

Investor Relations Advisors :

Orient Capital (a division of Link Group)

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

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

Thank You

"Drink responsibly: The consumption of alcoholic beverages should always be approached responsibly and with awareness.

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