SUBROSNSE9 November 2023

Subros Limited has informed the Exchange about Investor Presentation

Subros Limited

24/ November 9, 2023 24/ Nove SL/BSE/NSE/2023-24/ Nove

The Manager, Listing Department, National Stock Exchange of India Ltd., National Stock Exchange of India Ltd., 1 , Block G, ‘Exchange Plaza’ C-1 , Block G, Kurla Complex, Bandra (E), Bandra-Kurla Complex, Bandra (E), Mumbai-400 051. Security ID: SUBROS

Dy. General Manager, Dy. General Manager, Department of Corporate Services, Department of Corporate Services, BSE LIMITED, First Floor, P.J. Towers, First Floor, P.J. Towers, Dalal Street, Fort, Dalal Street, Fort, 400001. Mumbai – 400001. Security ID: 517168 Security ID: 517168

Dear Sir/Madam,

Sub: Investor Presentation on the financial resul

Investor Presentation on the financial results for the quarter ended 30th

September, 2023

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we & half year ended 30th September, investor presentation on financial results for the quarter & half year enclose herewith the investor presentation on financial r 2023.

Kindly take the same on your record. Kindly take the same on your record.

Thanking you,

Yours faithfully, For SUBROS LIMITED

Kamal Samtani Company Secretary

SUBROS LIMITED Corporate & Registered Office: LGF, World Trade Centre, Barakhamba Lane, New Delhi 110001 (India).

LGF, World Trade Centre, Barakhamba Lane, New Delhi 110001 (India). Tel:

Tel: 23414946-49 I Fax: 01123414945

L74899DL1985PLC020134 Website: www.subros.com I CIN: L74899DL1985PLC020134

Financial Results Quarter 2, FY 2023-24

Investor Presentation

Cooling the Planet

SAFE HARBOUR

This presentation might contain forward looking statements which involve a number of risks, uncertainties and other factors that could cause the actual results to differ materially from those in the cause the actual results to differ materially from those in the forward looking statements. The Company undertakes no obligation to update these to reflect the events or circumstances thereof. Secondly, these statements should be understood in conjunction with the risks the company faces.

About Subros

Established in 1985, Subros is the Largest Air Conditioning & Thermal Products company in India. A Joint Venture company between

Company Profile

Equity Distribution

Indian Promoters-36.79%, Denso-20%, Suzuki-11.96%, Public-31.25%

Business

Integrated Thermal Products manufacturer for auto and non auto products products

Segments for Thermal products

Car, Bus, Truck, Tractor, Reefer, Railways and Home AC.

Plants Technical Centre Tool Engineering Centre

7 Locations (Pan India Presence) 2 Location(Noida) 1 Location (Noida)

Certifications

Market Shares

ISO 14001, IATF 16949, OHSAS 18001

42% (Passenger Car AC) 51% (Truck Aircon/Blower)

Gross Revenues

Rs. 2806 Cr. (2022-23) US$ 338 Mn

Noida Plant

Pressure Die Casting

Pune Plant

Manesar Plant

Chennai Plant

Karsanpura Plant

Nalagarh

Technical Centre

Tool Engineering Centre

DSEC

Our Board

Ms. Shradha Suri Chairperson & Managing Director

Dr. Jyotsna Suri Director

Mr. P. K. Duggal Whole Time Director and Chief Executive Officer

Mr. H. Takeuchi Representative of Suzuki Motor Corporation, Japan

Mr Naohisa Kuriyama Representative of DENSO Corporation, Japan

Mr. Tomoaki Yoshimori Representative of DENSO Corporation, Japan

Mr. Yasuhiro Iida Alternate Director

Mrs. Meena Sethi Independent Director

Mr. K.R. Ramamoorthy Independent Director

Mr. M A Pathan Independent Director

Mr. G.N. Mehra Independent Director

Mr. Arvind Kapur Independent Director

Mr. Shailendra Swarup Independent Director

Total 12 members6 from Promoter and Collaborators and 6 Independent

Leadership Team

Ms. Shradha Suri Chairperson & Managing Director

Mr P K Duggal Chief Executive Officer

Mr T Murayama Advisor

Mr. Y P Negi Chief Operating Officer (Technical & SCM)

Mr. A Parashar Chief Operating Officer (Operations, STEC & Service)

Mr. D Srini EVP Technical Centre

Hemant Agarwal CFO & VP Finance

Passenger Car Segment (AC+ECM)

Passenger Car Segment (AC+ECM)

Refrigeration Trucks

Refrigeration Trucks

Commercial Vehicle Segment (Bus, Truck, Tractor)

Commercial Vehicle Segment (Bus, Truck, Tractor)

Railways (Driver Cabin + Coach)

Railways (Driver Cabin + Coach)

Residential and Commercial

Residential and Commercial

Tooling

Tooling

Our Difference

Backward integrated to enable built-in quality

India’s leading automotive AC company

Highly reliable & energy- Highly reliable & energy- efficient products

Cost-effective and high- quality durable solutions

Availability of cutting-edge technology through in-house technology development & technical collaboration with Denso Japan

Strong manufacturing & process technology infrastructure

Proven capabilities In full-system design, validation, manufacturing & supplies

Pan-India presence

Diversified business into multiple segments

Financial Results & Highlights

Results Analysis - HY1 FY 2023-24 v/s HY1 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q2 FY 2022-23 Results Analysis - Q2 FY 2023-24 v/s Q2 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q1 FY 2023-24

Way Forward

Business Highlights (Q2 2023-24)

Q2 23-24 vs Q2 22-23

Q2 2023-24 Highlights

Revenue growth is 17%

PV Segment Thermal business growth is 19%

EBIDTA growth is 66% EBIDTA growth is 66%

Revenue growth is 10% Revenue growth is 10%

EBIDTA growth is 14% PBT growth is 183%

PAT growth is 172%

PBT growth is 26%

Highest ever Revenue reported for Rs. 748 Cr. in quarter 4

Highest ever Revenue reported for Rs. 813.37 Cr. in quarter 2

SOP of Fronx started from Karsanpura plant SOP of K2 Tractor (one model) started in Q4 in Q4 from Pune plant in Q2 from Pune plant in Q2

SOP of 1 New project is in pipeline for Q1 2023-24

SOP of 1 New project is in pipeline for Q3 2023-24

Development in progress of new EV business awarded in 2022-23

Development in progress for new EV business awarded in 2022-23

Highlights – Financial Performance

HY1 2023-24 v/s HY1 2022-23

Indicator

Revenues

EBIDTA

PBT

PAT PAT

Amount (Rs. in Cr.) 1506.58

121.87

61.44

40.19 40.19

Growth

7%

36%

91%

89% 89%

Q2 2023-24 v/s Q2 2022-23

Q2 2023-24 v/s Q1 2023-24

Indicator

Revenues

EBIDTA

PBT

PAT

Amount (Rs. in Cr.) 813.37

73.07

41.66

26.73

Growth

Indicator

17%

66%

183%

172%

Revenues

EBIDTA

PBT

PAT

Amount (Rs. in Cr.)

813.37

73.07

41.66

26.73

Growth

17%

50%

111%

99%

Standalone Results For Quarter Ending and Six Months Ending 30.09.2023

Amt in Lacs

PARTICULARS

30.09.2023

Quarter Ended 30.06.2023

30.09.2022

30.09.2023

30.09.2022

Six Months Ended

Year Ended 31.03.2023

Net Sales Other Operating Income Revenue from Operation Other Income Total Income Raw Material Consumed Total Material cost % to Net Sales Staff Cost Staff cost % to Net Sales Other Exp. Other Exps. % to Net Sales EBIDTA % to Net Sales % to Net Sales Depreciation and Amortisation exp Depreciation % to Net Sales Interest Interest cost % to Net Sales Net Profit/(Loss) % to Net Sales

(a) Current Tax (b) Deferred Tax

Total Tax Tax as % to PBT Net Profit after Tax/(Loss) % to Net Sales Other Comprehensive Income (net of tax) Total Comprehensive Income % to Net Sales EPS

81,112 226 81,337 284 81,621 60,463 74.54% 7,206 8.88% 6,645 8.19% 7,307 9.01% 9.01% 2,887 3.56% 254 0.31% 4,166 5.14% 670 823 1,493 35.83% 2,673 3.30% (215) 2,458 3.03% 4.10

69,136 186 69,321 152 69,473 51,722 74.81% 6,734 9.74% 6,136 8.88% 4,880 7.06% 7.06% 2,743 3.97% 159 0.23% 1,978 2.86% 346 286 632 31.93% 1,346 1.95% 4 1,350 1.95% 2.06

69,337 167 69,504 443 69,947 53,220 76.76% 6,349 9.16% 5,974 8.62% 4,405 6.35% 6.35% 2,763 3.99% 169 0.24% 1,472 2.12% 256 234 490 33.31% 982 1.41% (11) 971 1.40% 1.51

1,50,246 411 1,50,658 436 1,51,094 1,12,186 74.67% 13,940 9.28% 12,781 8.51% 12,187 8.11% 8.11% 5,630 3.75% 413 0.27% 6,144 4.09% 1,016 1,109 2,124 34.57% 4,019 2.67% (211) 3,808 2.53% 6.16

1,40,012 344 1,40,357 648 1,41,005 1,07,445 76.74% 12,732 9.09% 11,889 8.49% 8,939 6.38% 6.38% 5,419 3.87% 310 0.22% 3,210 2.29% 562 523 1,085 33.79% 2,125 1.52% 7 2,132 1.52% 3.26

2,79,980 648 2,80,628 2,057 2,82,685 2,15,033 76.80% 24,772 8.85% 24,073 8.60% 18,807 6.72% 6.72% 11,028 3.94% 678 0.24% 7,101 2.54% 1,218 1,075 2,293 32.29% 4,808 1.72% 15 4,823 1.72% 7.37

Financial Results & Highlights

Results Analysis - H1 FY 2023-24 v/s H1 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q2 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q1 FY 2023-24

Way Forward

HY 1 FY 2023-24 v/s HY 1 FY 2022-23

Amt. in Lacs

Revenue

150658

140357

HY FY 2022-23

HY FY 2023-24

EBIDTA

8939

12187

155000

150000

145000

140000

135000

15000

10000

5000

0

Recorded revenue growth of 7% in HY 1 FY 2023-24

EBIDTA realization @ 8.11% against 6.38%

PBT

3210

6144

PBT stands at 4.09% agst. 2.29%

HY FY 2022-23

HY FY 2023-24

PAT

2125

4019

PAT Levels at

2.67% of sales as against 1.52%

8000

6000

4000

2000

0

5000

4000

3000

2000

1000

0

HY FY 2022-23

HY FY 2023-24

HY FY 2022-23

HY FY 2023-24

Key Indicators HY 1 FY 2023-24 v/s HY 1 FY 2022-23

Rs. in Cr.

H1 FY 2022-23

H1 FY 2023-24

Change

Status

Key Aspects:

1400.12

1502.46

102.34

6.48

4.36

76.74%

74.67%

9.09%

8.49%

6.38%

0.22%

3.87%

2.29%

1.52%

9.28%

8.51%

8.11%

0.27%

3.75%

4.09%

2.67%

-2.12

-2.07

0.19

0.02

1.73

0.05

-0.12

1.80

1.15

n

n

n

g

g

n

g

n

n

n

Sales is higher by 7.31% due to increase in volume and Start of Production (SOP) of new business award.

• Other Income is lower due to decrease in fair value of change in derivative contracts

• MSR is lower due to softening of • MSR is lower due to softening of

commodity prices, Container cost, Product mix & Cost reduction efforts.

Employee Cost is higher due to yearly salary revision and sales volume.

Indicators

Net Sales

Other Income

Material Cost

Employee Cost

Other Expenses

Op. EBIDTA

Finance Cost

Depreciation

PBT

PAT

n Positive

g Moderate – variation upto 5%

n Negative – variation exceeding 5%

Financial Results & Highlights

Results Analysis - HY1 FY 2023-24 v/s HY1 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q2 FY 2022-23 Results Analysis - Q2 FY 2023-24 v/s Q2 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q1 FY 2023-24

Way Forward

Q2 FY 2023-24 v/s Q2 FY 2022-23

90000

75000

60000

45000

30000

15000

0

8000 7000 6000 5000 4000 3000 2000 1000 0

Revenue

69504

81337

Recorded revenue growth of 17% with corresponding Qtr

Q2 FY 2022-23

Q2 FY 2023-24

EBIDTA

7307

4405

Q2 FY 2022-23

Q2 FY 2023-24

EBIDTA realization at 9.01% as against 6.35%

5000

4000

3000

2000

1000

0

3000

2500

2000

1500

1000

500

0

PBT

4166

1472

Q2 FY 2022-23 Q2 FY 2023-24

PAT

2673

982

Q2 FY 2022-23

Q2 FY 2023-24

Amt. in Lacs

PBT realization at 5.14% as against 2.12%

PAT realization at 3.30% as against 1.41%

Key Indicators Q2 FY 2023-24 v/s Q2 FY 2022-23

Rs. in Cr.

Q2 FY 2022-23

Q2 FY 2023-24

Change

Status

693.37

4.43

811.12

117.75

2.84

n

n

n

n

n

n

n

n

n

n

-1.59

-2.22

-0.28

-0.43 -0.43

2.66

0.07

-0.43

3.02

1.89

Key Aspects:

Sales is higher by 16.98% due to increase in volume and Start of Production (SOP) of new business award.

• MSR is lower due to softening

of commodity prices, Container cost, Product mix & Cost cost, Product mix & Cost reduction efforts.

• Other Income is lower due to

decrease in fair value of change in derivative contracts

Employee cost is lower due to higher sales volumes in spite of salary revision.

76.76%

74.54%

9.16%

8.62% 8.62%

6.35%

0.24%

3.99%

2.12%

1.41%

8.88%

8.19% 8.19%

9.01%

0.31%

3.56%

5.14%

3.30%

Indicators

Net Sales

Other Income

Material Cost

Employee Cost

Other Expenses Other Expenses

Op. EBIDTA

Finance Cost

Depreciation

PBT

PAT

n Positive

g Moderate – variation upto 5%

n Negative – variation exceeding 5%

Financial Results & Highlights

Results Analysis - HY1 FY 2023-24 v/s HY1 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q2 FY 2022-23 Results Analysis - Q2 FY 2023-24 v/s Q2 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q1 FY 2023-24

Way Forward

Q2 FY 2023-24 v/s Q1 FY 2023-24

Amt. in Lacs

90000

75000

60000

45000

30000

15000

0

8000 7000 6000 5000 4000 3000 2000 1000 0

Revenue

69321

81337

Recorded revenue growth of 17% with previous Qtr

Q1 FY 2023-24

Q2 FY 2023-24

EBIDTA

7307

4880

Q1 FY 2023-24

Q2 FY 2023-24

EBIDTA levels at 9.01% as against 7.06% in previous Qtr

5000

4000

3000

2000

1000

0

3000

2500

2000

1500

1000

500

0

PBT

4166

1978

PBT realization at 5.14% as against

2.86%

Q1 FY 2023-24

Q2 FY 2023-24

PAT

2673

1346

PAT realization at 3.30% as against 1.95%

Q1 FY 2023-24

Q2 FY 2023-24

Key Indicators Q2 FY 2023-24 v/s Q1 FY 2023-24

Rs. in Cr.

Q1 FY 2023-24

Q2 FY 2023-24

Change

Status

Key Aspects:

691.36

1.52

74.81%

9.74%

8.88%

7.06%

0.23%

3.97%

2.86%

1.95%

811.12

2.84

74.54%

8.88%

8.19%

9.01%

0.31%

3.56%

5.14%

3.30%

119.76

1.32

-0.27

-0.86

-0.69

1.95

0.08

-0.41

2.28

1.35

n

n

n

n

n

n

n

n

n

n

Sales is higher by 17.32% due to increase in volume in view of festival season.

Employee Cost, other expenses and depreciation is lower in percentage terms due to higher Sales volume. Sales volume.

Indicators

Net Sales

Other Income

Material Cost

Employee Cost

Other Expenses

Op. EBIDTA

Finance Cost

Depreciation

PBT

PAT

n Positive

g Moderate – variation upto 5%

n Negative – variation exceeding 5%

Financial Results & Highlights

Results Analysis - HY1 FY 2023-24 v/s HY1 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q2 FY 2022-23 Results Analysis - Q2 FY 2023-24 v/s Q2 FY 2022-23

Results Analysis - Q2 FY 2023-24 v/s Q1 FY 2023-24

Way Forward

Market and Revenue Potential

Operational Aspects

WAY FORWARD

Growth in Line with the performance of Indian Automobile Industry

Business Expansion in Bus, Railways, Truck AC, Home AC and Refrigeration Trucks

Preparation to meet all regulatory changes including BSVI, RDE, CAFÉ and EV

Aggressive business development in Truck aircon and Railways

Mitigating Impact of Foreign Exchange Fluctuations thru prudent hedging policy, Mitigating Impact of Foreign Exchange Fluctuations thru prudent hedging policy, Commodity Fluctuation back to back arrangement with Customer

Material Cost Down thru VA/VE, Alternate sourcing, Make or buy feasibility (Focus on Localisation for De-risking FE Impact)

Cost Optimization by Consolidation of Plants/Shift Optimization/Renewable energy / Optimisation of Carbon foot print (Improvement in EBIDTA & ROCE)

Operational efficiency thru Automation of critical process, digitisation to reduce dependency on human.

Capacity enhancement thru cycle time reduction and process improvement to optimise Capital expenditure

Thank You

Cooling the Planet

www.subros.com

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