SWSOLARNSE25 October 2023

Sterling and Wilson Renewable Energy Limited has informed the Exchange about Investor Presentation

Sterling and Wilson Renewable Energy Limited

October 25, 2023

BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai – 400 001

Scrip Code: 542760 Scrip Code: 725032 (CP)

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

Symbol: SWSOLAR

Sub.: Investor presentation on the Unaudited Consolidated and Standalone Financial results of Sterling and Wilson Renewable Energy Limited (“the Company”) for the quarter and half year ended September 30, 2023

Ref.: Regulation 30 read with Part A of Schedule III of SEBI (Listing Obligations and

Disclosure Requirements), Regulations, 2015 (“Listing Regulations”)

Dear Sir/ Madam,

Pursuant to the Listing Regulations, please find enclosed herewith the Investor presentation on the Unaudited Consolidated and Standalone Financial results of the Company for the quarter and half year ended September 30, 2023.

Request you to take the same on records.

Thanking you.

Yours faithfully, For Sterling and Wilson Renewable Energy Limited

Jagannadha Rao Ch. V. Company Secretary and Compliance Officer

Encl.: As above

Sterling and Wilson Renewable Energy Limited (Formerly known as Sterling and Wilson Solar Limited) Regd. Office: Universal Majestic, 9th Floor, P. L. Lokhande Marg, Chembur (W), Mumbai - 400043 Phone: (91-22) 25485300 | Fax: (91-22) 25485331 | CIN: L74999MH2017PLC292281 Email: info@sterlingwilson.com | Website: www.sterlingandwilsonre.com

The future of solar energy is

Bright

STERLING AND WILSON RENEWABLE ENERGY LIMITED

Investor Presentation – 2Q FY24 25 Oct 2023

Disclaimer

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Sterling and Wilson Renewable Energy Limited (the “Company”), have been prepared solely for information purposes and is not a prospectus, disclosure document, placement document or other offering document under any law, nor does it form part of, and should not be construed as, any present or future invitation, recommendation or offer to purchase or sell securities of the Company or an inducement to enter into investment activity in any jurisdiction. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. If there is any subsequent offering of any security of the Company, it will be made pursuant to separate and distinct offering documentation, and in such case the information in this Presentation will be superseded in its entirety by any such offering documentation in final form.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded.

Certain statements made in this Presentation may not be based on historical information or facts and may be “forward-looking statements” by reason of context, including those relating to the Company’s general business plans, planned projects and strategy, future financial condition and growth prospects, future developments in industry and competitive and regulatory environment. All forward-looking statements are based on judgments derived from the information available to the Company at this time. Forward-looking statements can be identified by terminology such as such as “potential,” "opportunity," “expected,” “will,” “planned,” "estimated", "continue", "on-going" or similar terms.

Forward looking statements are based on the current beliefs and expectations of the Company regarding future events, and are subject to various risks and uncertainties, many of which are difficult to predict. Actual results may differ materially from anticipated results due to factors beyond the Company’s control. Such risks and uncertainties include, but are not limited to, challenges to intellectual property, competition from other products, adverse litigation or government action, and changes to laws and regulations applicable to our industry. This Presentation also contains certain financial and operational information relating to the Company that is based on management estimates. These estimates are based on management's past experience and subjective judgment, and the manner in which such estimates are determined may vary from that used for the preparation and presentation of similar information provided by other companies engaged in the sector in which our Company operates. Neither the Company nor its affiliates or advisors or representatives nor any of their respective affiliates or any such person's officers or employees guarantees that the assumptions underlying such forward-looking statements or management estimates are free from errors nor does either accept any responsibility for the future accuracy of the forward-looking statements contained in this Presentation or the actual occurrence of the forecasted developments.. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and abroad, ability to attract and retain highly skilled professionals, time and cost over runs on contracts, our ability to manage our international operations, government policies and actions, regulations, interest and other fiscal costs generally prevailing in the economy. The Company does not undertake to make any announcement in case any of these forward looking statements become materially incorrect in future or update any forward looking statements made from time to time by or on behalf of the Company.

Why Us

| WHAT DIFFERENTIATES US

Expeditious Quick Decision Making & well-defined internal processes

Experience Track Record of executing complex & large-scale EPC projects leading to customer retention and repeat business

Talent Pool A dedicated design and engineering team focused on innovation and developing efficient and cost effective engineering solutions

Cost Effective Leveraging the Low-Cost India Base for global execution providing cost competitive solutions

Global Presence One of the only Global Pure-Play Solar EPC players with a significant presence and operational experience across geographies

Strong Relationships Strong relationships with customers and other key stakeholders

Our Presence

| ACROSS THE GLOBE

UK

Spain

Jordan

Kazakhstan

USA 455 MWp

Morocco

Egypt

UAE

Vietnam

USA

Mexico

MENA 1,962 MWp

Mali

Nigeria

Saudi Arabia

Thailand

Oman

Kenya

Tanzania

Zambia

India

India 10,043 MWp

Singapore

Southeast Asia 323 MWp

Philippines

Latin America 575 MWp

Chile

Argentina

Namibia

South Africa

Rest of Africa 250 MWp

Offices in 27 Countries

Projects in 19 Countries

As of September 30, 2023

Australia

Australia 1,113 MWp

New Zealand

Financial Highlights

| 2Q FY 2024

Financials

| KEY HIGHLIGHTS FOR 2Q FY24

• Company has received new orders / LOIs worth ~INR 2,640 crore during the quarter. We have received total orders / LOI worth INR 3,106 crore in 1HFY24 from India

• Key orders / LOIs include NTPC (375 MW DC with modules),

GIPCL (750 MW DC), Engie (490 MW DC)

• Net debt of INR 2,123 crore as of September 30, 2023

Promoters (SP/KYD) have been issued an indemnity claim of indemnity amounts crystallized as of INR 418 crore for September 30, 2023, which are due on or before 30th November 2023

Reported P&L of the company has begun to improve both sequentially and YoY

• Board of Directors of the company has passed a resolution for a

fund raise of upto INR 1,500 crore

• Achieved positive consolidated EBITDA in 2QFY24

• Domestic EPC gross margins continue to operate above 10%

• O&M margins have begun to move towards our target range of

~20-25%

Shareholder approval has been sought and the results are scheduled for October 28, 2023

Financials

| RATINGS DOWNGRADE ACTION & DEBT STATUS

The Company and its subsidiaries had loan payments of INR 329 Cr to various banks in the month of September 2023. Out of the above, the Company made payments of INR 194 Cr

Company had availed INR 250 Cr short term loan for working capital for 1 year which was due on September 30, 2023. Company was able to repay only INR 115 Cr from internal accruals and an amount of INR 135 crore remains overdue as of October 25, 2023

Rating downgrades post our BG invocation in July 2023 made sourcing loans more expensive and difficult

Rating downgrades

India Ratings downgraded our bank facilities rating from BB- to D

Acuite Rating in line with long-term ratings downgraded our short-term facility ratings from A3 to A4

Emphasis of Matter

Auditors have made certain observations in Consolidated and Standalone reports as Emphasis of Matter

Breakdown of Net Debt (INR Crore)

Term debt

Working capital related debt

Commercial Paper

BG loan outstanding

Total Debt

Less: Cash and Bank balance

Net Debt

Sep-23

1,418

385

97

277

2,178

(55)

2,123

Financials

| CONSOLIDATED PROFIT & LOSS – 2Q FY24

INR Crore Revenue from Operations Gross Margin (post project MTM)

Gross Margin %

Q2FY24 Q2FY23 Q1FY24 403 (170) (42.1%)

515 59 11.3%

759 66 8.6%

FY2023 2,110 (651) (30.9%)

Other Income

1

4

3

36

Recurring Overheads

Recurring Overheads %

71 9.4%

86 21.5%

89 17.3%

365 17.3%

Non-recurring Overheads

0

-

0

17

Operational EBITDA EBITDA Margin %

(4) (0.5%)

(252) (62.5%)

(28) (5.4%)

(997) (47.2%)

Forex gain / (loss)

22

(23)

(6)

(26)

Reported EBITDA EBITDA Margin %

EBIT

EBIT Margin %

PBT

PBT Margin %

PAT

PAT Margin

18 2.3%

14 1.8%

(50) (6.6%)

(54) (7.2%)

(275) (67.9%)

(278) (68.9%)

(308) (76.3%)

(299) (74.1%)

(34) (6.5%)

(37) (7.1%)

(95) (18.5%)

(95) (18.5%)

(1,023) (48.5%)

(1,038) (49.2%)

(1,178) (55.9%)

(1,175) (55.7%)

INR Crore Revenue from Operations - International EPC - Domestic EPC - Operation and Maintenance Total

Gross margin - International EPC - Domestic EPC - Operation and Maintenance Total Gross margin %

Q2FY24

Q2FY23

Q1FY24

FY2023

141 567 51 759

(3) 57 12 66 8.6%

200 165 38 403

(182) 17 (5) (170) (42.1%)

159 308 47 515

12 40 7 59 11.3%

1,400 516 190 2,107

(710) 50 10 (651) (30.9%)

 Revenue has improved substantially both sequentially and YoY aided by higher

contribution from Domestic EPC segment

 Company has reported positive gross margin of ~10% in 1HFY24 aided by the higher contribution from Domestic EPC segment and improving margins in our O&M business. Our unexecuted order book continues to largely comprise of Domestic projects

 Company achieved positive reported EBITDA in 2QFY24

 Domestic EPC margins continue to remain above ~10% for a second straight

quarter and higher than FY23 margin of 9.7%

 O&M constituted 6.7% of revenue in Q2FY24. O&M margin trajectory has

begun to improve and was ~23%

 Revenue increased sequentially aided by higher domestic EPC segment

contribution

 Standalone Gross margin was 6.7% during the quarter. Higher margins on domestic EPC segment and O&M businesses were offset with negative standalone margins of international EPC

 Operational EBITDA (ex-Forex gain/loss) achieved break-even in the

Standalone segment for second consecutive quarter in Q2FY24

 Company turned PAT positive in Standalone segment

Financials

| STANDALONE PROFIT & LOSS – 2Q FY24

INR Crore Revenue from Operations Gross Margin (post project MTM)

Gross Margin %

Q2FY24 641 43 6.7%

Q1FY24 384 48 12.5%

FY2023 1,554 (36) (2.3%)

Other Income

Recurring Overheads

Recurring Overheads %

Non-recurring Overheads

Operational EBITDA EBITDA Margin %

Forex gain/ (loss)

Reported EBITDA EBITDA Margin %

EBIT

EBIT Margin %

PBT

PBT Margin %

PAT

PAT Margin

4

42 6.6%

5

0 -

31

31 4.8%

28 4.4%

17 2.7%

14 2.2%

9

40

56 14.6%

0

1 0.0%

(10)

(9) (2.3%)

(11) (2.8%)

(23) (6.0%)

(23) (6.0%)

210 13.5%

71

(277) (17.8%)

(8)

(285) (18.3%)

(292) (18.8%)

(347) (22.3%)

(355) (22.8%)

NTPC – I, II, III

BOS package of ~1,570 MW DC

BOS package of ~1,500 MW DC

LOI for Module + BOS package of ~375 MW DC in 2Q

GIPCL

Outlook

| DOMESTIC EPC MOMENTUM GAINING TRACTION

India Order Inflow

4,387

2640

INR Cr

5,000

4,000

3,000

2,000

1,000

0

713

466

BOS package of ~750 MW DC in 2Q

FY22

FY23

Q1FY24

Q2FY24

Domestic EPC has remained profitable in challenging times

20.0%

0.0%

13.0%

9.7%

10.0%

Gross Margin (FY23)

Gross Margin (Q1FY24)

Gross Margin (Q2FY24)

Received new order of ~490 MW DC in 2QFY24

Received new order of 319 MW DC

Received new order of 72.5 MW DC

SWREL received new orders totaling ~INR 2,800 cr in 2QFY24

Outlook

| MOU ANNOUNCED IN FY23

Sterling and Wilson Solar Solutions, Inc (SWSS), the US step down subsidiary signed a MOU with the Government of the Federal Republic of Nigeria, along with its consortium partner Sun Africa in September 2022

• MOU is for the development, design, construction, and commissioning of solar PV power plants aggregating 961 MWp at five different

locations in Nigeria along with battery energy storage systems (BESS) with total installed capacity of 455 MWh

• D&EPC agreement under negotiation

• Deal finalization awaited

SWREL signed a MOU with Nigerian government & Sun Africa to design and construct 961 MW

Outlook

| ORDER BOOK & PIPELINE

Unexecuted Order Value Movement

+3,106

-1,176

6,835

-8

4,913

Gross UOV as on 21 October 2023

Australia 1.4%

USA 0.6%

India 98.0%

UOV as on 31 Mar 2023

Forex adjustments Order inflow

Projects executed in 1HFY24

UOV as on 21 Oct 2023

India 2HFY24 Solar EPC bid pipeline* is growing

New order inflows are lumpy – Impacted by cyclicality and seasonality

INR Cr

Q1

Q2

Q3

1,629

1,057

1,070

16.4 GW

Private IPP 44.6%

PSU 55.4%

FY20

FY21

FY22

FY23

FY24

3,353

1,601

221

-

466

254

1,858

2,640

Q4

987

1,820

244

-

-

364

2,165

Total

4.743

6,774

719

4,387

3,106

* Domestic bid pipeline refers to solar projects where BOS / BOS + module scope of work is anticipated to be awarded by the solar project developers

For further information, please contact:

Company :

Investor Relations Advisors :

Sterling and Wilson Renewable Energy Limited

Strategic Growth Advisors Private Limited

CIN: L74999MH2017PLC292281

CIN: U74140MH2010PTC204285

Mr Sandeep Mathew Head – Investor Relations

Email: ir@sterlingwilson.com

www.sterlingandwilsonre.com

Mr Jigar Kavaiya / Mr. Parin Narichania

+91 9920602034 / +91 9930025733

Email: jigar.kavaiya@sgapl.net / parin.n@sgapl.net

www.sgapl.net

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