Imagicaaworld Entertainment Limited

Rs. 35.5 crore

py to share that despite being an unseasonal quarter for the industry, we have achieved revenues of Rs. 35.5 crores. For Q2 & H1FY24, our operating profit growth has exceeded revenue growth. During this period, EBI

18%

H1FY24, our operating profit growth has exceeded revenue growth. During this period, EBITDA grew by 18% and 27% respectively. This growth was on the back of our continuous cost control initiatives over t

27%

our operating profit growth has exceeded revenue growth. During this period, EBITDA grew by 18% and 27% respectively. This growth was on the back of our continuous cost control initiatives over the past

9%

Metrics Theme Park, Water Park, Snow Park & Hotel 4 OPERATIONAL HIGHLIGHTS Q2FY24 Footfalls1 -9% 1,70,324 1,54,618 ARPU1 +6% 1,471 1,554 Novotel Imagicaa – ARR (Rs) -9% 9,898 8,969 Q2FY

6%

Snow Park & Hotel 4 OPERATIONAL HIGHLIGHTS Q2FY24 Footfalls1 -9% 1,70,324 1,54,618 ARPU1 +6% 1,471 1,554 Novotel Imagicaa – ARR (Rs) -9% 9,898 8,969 Q2FY23 Q2FY24 Q1FY23 Q1FY24 Q2FY

6.7%

Q1FY23 Q1FY24 Q2FY23 Q2FY24 Revenue Breakup – Segment wise* Novotel Imagicaa – Occupancy (%) 6.7% 7.4% 20.2% Q2FY23 65.7% 10.8% 7.4% Q2FY24 22.1% 59.6% + 790 bps 48% 40% 1Q2FY24 Includ

7.4%

3 Q1FY24 Q2FY23 Q2FY24 Revenue Breakup – Segment wise* Novotel Imagicaa – Occupancy (%) 6.7% 7.4% 20.2% Q2FY23 65.7% 10.8% 7.4% Q2FY24 22.1% 59.6% + 790 bps 48% 40% 1Q2FY24 Includes Aqu

20.2%

Y24 Q2FY23 Q2FY24 Revenue Breakup – Segment wise* Novotel Imagicaa – Occupancy (%) 6.7% 7.4% 20.2% Q2FY23 65.7% 10.8% 7.4% Q2FY24 22.1% 59.6% + 790 bps 48% 40% 1Q2FY24 Includes Aquamagica

65.7%

FY24 Revenue Breakup – Segment wise* Novotel Imagicaa – Occupancy (%) 6.7% 7.4% 20.2% Q2FY23 65.7% 10.8% 7.4% Q2FY24 22.1% 59.6% + 790 bps 48% 40% 1Q2FY24 Includes Aquamagicaa Surat *Only P

10.8%

evenue Breakup – Segment wise* Novotel Imagicaa – Occupancy (%) 6.7% 7.4% 20.2% Q2FY23 65.7% 10.8% 7.4% Q2FY24 22.1% 59.6% + 790 bps 48% 40% 1Q2FY24 Includes Aquamagicaa Surat *Only Parks T

22.1%

ent wise* Novotel Imagicaa – Occupancy (%) 6.7% 7.4% 20.2% Q2FY23 65.7% 10.8% 7.4% Q2FY24 22.1% 59.6% + 790 bps 48% 40% 1Q2FY24 Includes Aquamagicaa Surat *Only Parks Ticketing F&B Retail

59.6%

e* Novotel Imagicaa – Occupancy (%) 6.7% 7.4% 20.2% Q2FY23 65.7% 10.8% 7.4% Q2FY24 22.1% 59.6% + 790 bps 48% 40% 1Q2FY24 Includes Aquamagicaa Surat *Only Parks Ticketing F&B Retail Other

“Mayuresh Kore Chief Financial Officer & Head - Legal MBA Finance with 20+ years of diverse treasury, experience across project investment banking and new business initiatives finance, Mr.”

Financial Assets

2

Financial Liabilities

1

Provides benefits such as

1

Financial Liabilities

i) Borrowings ii) Lease Liabilities iii)Trade Payables : 481.9 302.9 784.8 0.0 0.1 0.1 411.5 -176.4 235.2 213.4 0.1 213.5 225.8 592.4 0.0 0.0 Total Outstanding Dues Of Micro Enterprises And Small Enterprises 0.3 Total Outstanding Dues Of Creditors Other Than Micro Enterprises And Small Enterprises iv) Other Financial Liabilities Other Current Liabilities Provisions Total Current Liabilities Total Equity And Liabilities 0.6 22.2 5.7 36.8 0.2 30.3 3.4 65.6 0.8 326.3 658.0 1,111.2 1,106.6 Non-Current Assets Property, Plant And Equipment Capital Work in Progress Other Intangible Assets

Financial Assets

i) Investments ii) Other Financial Assets Deferred 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) Bank Balances Other Than Cash And Cash Equivalents iv) Loans v) Other Financial Assets Current Tax Assets (Net) Other Current Assets Total Current Assets Assets held for sale Total Assets 692.5 42.0 1.0 9.5 0.0 191.8 13.2 950.0 785.1 11.4 2.6 6.0 0.1 196.1 5.2 1,006.5 16.1 14.9 4.3 56.3 5.8 0.0 10.3 2.3 11.1 106.2 55.0 1,111.2 4.6 60.5 4.5 0.0 5.5 1.1 9.1 100.2 0.0 1,106.6 9 CASHFLOW STATEMENT Cash Flow Statement (in Rs. Crs) Net Profit Before Tax Adjustments For: Non - Cash Items / Other Investment Or Financial Items Operating Profit Before Working Capital Changes Changes In Working Capital Cash Generated From Operations Direct Taxes Paid (Net Of Refund) Net Cash From Operating Activities Net Cash From Investing Activities Net Cash From Financing Activities Net Increase/Decrease In Cash And Cash Equivalents Add: Cash & Cash Equivalents At The Beginning Of The Period Cash & Cash Equivalents At The End Of The Period Sep-23 537.2 47

Provides benefits such as

- Tax Incentives - Operational Efficiency - Low Capex Revenue Distribution Indian Theme Parks vs World# Entry Fees F&B Others 77% 63% 22% 15% 35% 35% 30% 21% 2% India World Imagicaa** • • • between difference Significant revenue mix of Indian Amusement Parks compared to Global Parks The difference is largely due to the lower discretionary spending power of Indian consumers Parks in India need to focus on reducing dependency on Ticketing Revenues and find ways to enhance in park revenues The India Opportunity • • India presents significant untapped potential due to its large population, growing middle class, and changing consumer preferences. Only a handful of major amusement parks in India having a footfall of greater than 0.5 million/year, it presents a huge opportunity for the sector in the coming years No threat from large international players such as Disney or Six Flags, as the India industry is still at a nascent stage • With strategic investments, focus on local market appeal, a