UPLNSE31 July 2023

UPL Limited has informed the Exchange about Investor Presentation

UPL Limited

31st July 2023

BSE Limited Mumbai

National Stock Exchange of India Ltd Mumbai

SCRIP CODE: 512070

SYMBOL: UPL

Sub: Investor presentation

Dear Sir / Madam,

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing the investor presentation for the quarter ended 30th June 2023.

We request you to take the above information on records.

Thanking you,

Yours faithfully, For UPL Limited

Sandeep Deshmukh Company Secretary and Compliance Officer (ACS-10946)

Encl.: As above

Q1 FY24 Performance Presentation

July 2023

Safe Harbor Statement

This document contains certain forward-looking statements with respect to the financial condition, results of operations and business of UPL Limited (UPL) and certain of the plans and objectives of UPL with respect to these items. Examples of forward- looking statements include statements made about our strategy, estimates of sales growth, future EBITDA and future developments in our organic business. Forward-looking statements can be identified generally as those containing words such likely result”, “forecast”, “outlook”, as “anticipates”, “assumes”, “believes”, “estimates”, “expects”, “should”, “will”, “will “projects”, “may” or similar expressions. By their nature, forward-looking statements involve risk and uncertainty because they relate to future events and circumstances and there are many factors that could cause actual results and developments to differ materially from those expressed or implied by these forward-looking statements. These factors include, but are not limited to, domestic and global economic and business conditions, the successful implementation of our strategy and our ability to realize the benefits of this strategy, our ability to develop and market new products, changes in legislation, legal claims, changes in exchange and interest rates, changes in tax rates, raw materials and employee costs, our ability to identify and complete successful acquisitions and to integrate those acquisitions into our business, our ability to successfully exit certain businesses or restructure our operations, the rate of technological changes, political, economic and other developments in countries where UPL operates, industry consolidation and competition. As a result, UPL’s actual future results may differ materially from the plans, goals and expectations set forth in such forward-looking statements. For a discussion of factors that could cause future results to differ from such forward-looking statements, see also Risk management, of our Annual Report.

Presentation for First Quarter ended 30th June 2023

2

Q1 FY24 – Maintained Market Share Amid Challenging Conditions

₹ 8,963 Cr Revenue

(17%) Price -10%, FX +2%, Vol -9%

₹ 4,098 Cr Contribution

₹ 1,593 Cr EBITDA

$3,193 Mn Net Debt

(13%)

(32%)

Margin: 45.7% 198 bps

Margin: 17.8% 387 bps

Lower by $160 Mn

• Crop protection business was impacted by industry-wide headwinds globally –

o

o

Channel Destocking - Distributors opting for need-based tactical purchases

Aggressive price competition from Chinese post patent exporters

• Demand at the farm level continues to remain strong; expect channel demand to recover in H2FY24

• Differentiated and sustainable portfolio has performed resiliently growing by 7% YoY, comprising 37% of the crop protection revenue versus 27% LY

• Contribution margin improved by 198 bps YoY led by improved portfolio and region mix combined with better margins at Advanta

• Undertaking cost reduction initiative of $100 Mn over period of next 24 months; with at least 50% being realized in FY24

• Reduced Net Debt by $160 Mn YoY and non-recourse factoring by $250 Mn YoY

Note: All changes are year-on-year basis i.e., Q1 FY24 vis-à-vis Q1 FY23

Presentation for First Quarter ended 30th June 2023

3

UPL Group: Agchem Market Headwinds Impacted Q1; Strong Growth in Seeds

(₹ Crore )

Revenue

Contribution Profit

Contribution Margin

SG&A Expenses

EBITDA

EBITDA Margin

Amortization / Depreciation

Net Finance Cost

FX Gain / (Loss)

Other Income / (Loss)

PBT

Tax

PAT

Income/(Loss) from Associates and JV

Minority Interest

PAT after Associate Income & Minority Interest

Exceptional Cost

Net Profit

Q1 FY 2024

Q1 FY 2023

8,963

4,098

45.7%

2,505

1,593

17.8%

636

750

-203

35

39

-164

203

-57

-64

209

43

166

10,821

4,734

43.7%

2,392

2,342

21.6%

588

550

-108

16

1,111

59

1,052

30

128

955

78

877

YoY%

(17%)

(13%)

198 bps

5%

(32%)

(387 bps)

(97%)

(81%)

(78%)

(81%)

Revenue Variance – Q1FY24 vs Q1FY23

Volume

Price

Exchange

-9%

-10%

2%

EBITDA Variance – Q1FY24 vs Q1FY23

2,342

992

1,593

113

1,222

866

Q4FY22

Volume

Price & Currency

Prd. Cost, Mix & FX

Fixed Overheads

Q4FY23

Presentation for First Quarter ended 30th June 2023

4

UPL Corporation: Subdued Q1 Performance in-line with Industry; Expect Recovery in H2

(₹ Crore )

Revenue

Contribution Profit

Contribution Margin

SG&A Expenses

EBITDA

EBITDA Margin

Q1 FY 2024

Q1 FY 2023

5,855

2,105

35.9%

1,541

564

9.6%

7,658

3,044

39.8%

1,431

1,614

YoY%

(24%)

(31%)

(381 bps)

8%

(65%)

Q1FY24 Performance Update

• Revenue Variance: Volume: -17%, Price: -10%, FX: +3%

• Significant decline in herbicide volume and prices, and product

bans in Europe

Increase in differentiated and sustainable portfolio, primarily led by volume; revenue share increased to 35% vs. 24% LY

Outlook

21.1%

(1,145 bps)

• Demand at the grower level continues to be strong. Channel

inventory gradually normalizing

Note: Above financials are after considering proforma adjustments

Revenue Variance – Q1FY24 vs Q1FY23

Volume

Price

Exchange

• Channel demand to remain weak in Q2FY24 with recovery

expected in H2FY24

• Undertaking cost reduction initiative of $100 Mn over a period of next 24 months; with at least 50% being realized in FY24

-17%

-10%

3%

Presentation for First Quarter ended 30th June 2023

5

UPL Corporation: Growth Impacted Across Regions

Latin America

-15%

3,189

2,708

North America

-56%

1,551

675

Europe

-19%

1,571

1,264

Q1FY24

Q1FY23

(₹ crore)

Rest of World

-10%

1,207

1,347

• Brazil: major mkt. degrowth - non-selective herbicides down ~81% in H1CY23, ~53% in Q1FY24, with high sales returns in H1CY23

• Glyphotal®, other herbicides led

decline, partially offset by differentiated vol. (Evolution®, Feroce®)

• Mexico and Argentina led by

herbicides volumes

• Channel inventory led challenges; need-based “tactical purchases”, cash mgmt., revaluation pressure

• Channel inventory continues to be a challenge, resulting in degrowth in some parts of Europe

• Growth despite high channel stocks,

price pressure from Chinese suppliers in SE Asia, Africa

• Non-selective herbicides impacted from China pricing; glufosinate (Interline®, Total®, Lifeline®), s- metolachlor, clethodim products impacted by lower volumes, and pricing pressure

• Decline across major portfolios due to lower volume; impact of product ban (e.g., bifenazate)

• Strong China growth from insecticides,

fungicides, soil & seed health vol.

• SE Asia impacted by lower insecticides vol, primarily in Indonesia and Thailand

• Lower clethodim vol. in ANZ region

Presentation for First Quarter ended 30th June 2023

6

UPL SAS: Delayed Sowing and Price Pressure Impacted Results; Q2 to be much better vs Q1

(₹ Crore )

Revenue

Contribution Profit

Contribution Margin

SG&A Expenses

EBITDA

Q1 FY 2024

Q1 FY 2023

1,203

334

27.8%

119

215

1,395

441

31.6%

125

316

YoY%

(14%)

(24%)

(392 bps)

(5%)

(32%)

EBITDA Margin

17.9%

22.7%

(484 bps)

Note: Above financials pertain to India Crop Protection business only based on proforma adjustments and exclude ‘Nurture’

• Q1FY24: Revenue: ₹ 6 crore (flat YoY); EBITDA: ₹ 42 crore loss vs

₹ 82 crore loss LY

Nurture – Update

• Strategic actions undertaken to streamline portfolio of nurture.retail

and nurture.farm platforms and optimize cost

• Launched an exclusive online product range with superior

contribution margins on nurture.retail platform

Q1FY24 Performance Update

• Revenue Variance: Volume: -7% YoY, Price: -7% YoY

• Revenue impacted by delayed Kharif sowing activities, pricing pressure on post-patent side, and high channel inventory

• Differentiated portfolio fared better led by traction in new /recent launches (Apache, Oxalis, Centurion and Canora) and helped curtail margin impact

Implemented cost optimization initiatives resulting in SG&A being lower by 5% YoY

Outlook

• Novel range of launches in pipeline - Spruce, Feego, Fascinate

Flash, Argyle, Sperto, Mono SG, Sekito, Lexicon

Improved monsoon from June-end onwards to aid demand recovery and drive much better performance in Q2FY24 as against Q1FY24

Presentation for First Quarter ended 30th June 2023

7

Advanta: Continued to Deliver Robust Growth with Improved Operating Profitability

(₹ Crore )

Revenue

Contribution Profit

Contribution Margin

SG&A Expenses

EBITDA

Q1 FY 2024

Q1 FY 2023

YoY%

1,061

662

62.4%

298

364

842

482

26%

38%

57.2%

523 bps

245

236

22%

54%

EBITDA Margin

34.3%

28.1%

626 bps

Q1 FY24 Performance Update

• Volume: +14%, Price: +9%, FX: +3%

• Revenue Growth driven by robust traction in following

portfolios -

o Field Corn across India, Thailand, Ecuador, Peru

o Fresh Corn in Indonesia

o Grain Sorghum in USA

• Contribution margins expanded by 523 bps YoY driven by -

o Improved Mix: Strong growth in high-margin portfolios

o Good recovery in India Vegetable business

Outlook

• Expect to see healthy demand for rest of FY24

Presentation for First Quarter ended 30th June 2023

8

UPL Specialty Chemicals: Revenue Impacted in-line with Crop Protection Biz; Margins Stable

(₹ Crore )

Revenue

Contribution Margin

Contribution Margin

SG&A Expenses

EBITDA

Q1 FY 2024

Q1 FY 2023

3,112

450

14.4%

10

440

3,877

501

12.9%

9

492

YoY%

(20%)

(10%)

+150 bps

35%

(11%)

EBITDA Margin

14.1%

12.7%

+140 bps

Note: Above financials are after considering proforma adjustments and is inclusive of intercompany revenue

Q1 FY24 Performance Update

• Decline in revenue primarily on account of slowdown in the

agrochemical as well as the broader chemical industry

• Entered a new chemistry by commissioning and commencing

production at the phosgene plant in Dahej during the quarter

o Manufacture and market phosgene derivative products

o Phosgene will also be used in group’s agchem production

• Commissioned the 61 MW hybrid wind and solar power plant

with commencement of power supplies in June’23

o Will help reduce energy costs and carbon footprint

Outlook

• Expected to perform better in line with the recovery in the

agro and specialty chemicals markets

Presentation for First Quarter ended 30th June 2023

9

Increase in NWC Primarily due to Reduced Factoring and Lower Payable Days

Q1FY24

Q1FY23

(No. of days)

125

128

124

125

145

127

122

108

Inventory Days

Recievable Days

Payable Days

Net Working Capital Days

Q1FY24: 17,711 Cr Q1FY23: 16,920 Cr

Q1FY24: 17,589 Cr Q1FY23: 16,514 Cr

Q1FY24: 18,055 Cr Q1FY23: 19,195 Cr

Q1FY24: 17,245 Cr Q1FY23: 14,240 Cr

Note: As a risk management measure, receivables are factored on non-recourse basis to banks. Non-recourse receivables factoring as of 30 June’23: ₹ 7,304 crore ($890 Mn), 31 March’23: ₹ 11,548 crore ($1.4 Bn), 30 June’22: ₹ 9,010 crore ($1.1 Bn)

• Working capital days increased by 14 days as on June 2023 primarily due to –

o Payable days declined by 18 days

o Reduction in non-recourse factoring by ₹ 1,706 crore on a YoY basis

Presentation for First Quarter ended 30th June 2023

10

Net Debt Stood at $3.19 Bn as of June’23, Down by $160 Mn vs LY

Gross & Net Debt Position – June 2023 vs June 2022

Particulars

Gross Debt

Cash and cash equivalent

Reported Net Debt

Net Debt Adjusted for Currency Impact

All figures are in US$ Mn and ₹ Crore

June’23

June’22

Change

$3,667

30,083

$474 3,8892

$3,193

26,194

25,2161

$3,814

30,123

$461

3,643

$3,353

26,480

26,480

($147)

(40)

$13

246

($160)

(286)

(1,264)

• In USD terms, net debt at $3.19 Bn as of June’23 - lower by $160 Mn YoY.

o Adjusted for lower factoring, net debt would have stood at $2.94 Bn (down by $410 Mn YoY)

Cash generated by business (before WC)*: ₹ 268 crores in Q1FY24 (vs ₹ 1,420 crores in Q1FY23)

Note: 1INR depreciated from 78.98 as on 30 June 2022 to 82.04 as on 30 June 2023. 2Includes liquid investment of INR 124 crore as of Jun’23 *Operating CF before WC less interest, tax and other cash expenses

Presentation for First Quarter ended 30th June 2023

11

UPL Group - FY24 Revised Guidance

Revised Guidance

+ 1 - 5%

+ 3 - 7%

Revenue Growth

EBITDA Growth

Old Guidance

+ 6 - 10%

+ 8 - 12%

Revenue Growth

EBITDA Growth

Presentation for First Quarter ended 30th June 2023

12

ANNEXURE

13

Breakdown of Net Finance Cost – Q1 FY24

Net Finance Cost Breakdown

(₹ crore)

Particulars

Q1FY24

Q1FY23

Change

Interest on Borrowings

Interest on Leases & Others

Other Financial Charges

NPV – Interest & Finance

Interest Income

Total Net Finance Cost

368

287

37

125

(66)

750

215

263

25

104

(57)

550

153

24

12

21

(9)

200

Presentation for First Quarter ended 30th June 2023

14

Thank You

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