TINSE2 November 2023

Tilaknagar Industries Limited has informed the Exchange about Investor Presentation

Tilaknagar Industries Limited

November 02, 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 and half year

ended September 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 September 30, 2023.

for the Unaudited Financial Results

for quarter and half year ended

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 – Q2 & H1 FY24

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

Q2 & H1 FY24 PERFORMANCE

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

Management commentary

Mr. Amit Dahanukar, Chairman & Managing Director

Our focus over the coming 6-8 quarters will be to increase our market share in existing and new regions through robust growth in our brandy portfolio.

❖ Our company achieved YoY volume growth of 17.2% in Q2 FY24 and 27.8% in H1 FY24, compared to overall IMFL industry growth of 3-4% in H1

❖ While Mansion House Brandy continues to gain market share, Flandy, our flavoured brandy range is helping us make brandy trendy again and position

brandy as an aspirational and youthful drink

❖ Our Net Sales Realization (NSR) per case further improved to ₹ 1,273 in Q2 FY24 from ₹ 1,179 in corresponding quarter last year, on account of a

combination of improved brand and state mix as well as price increases received in our key state of Telangana

❖ Our EBITDA margins expanded to 13.4% as compared to 11.4% in Q2 FY23 and 12.6% in Q1 FY24 despite increase in ENA prices; we are however seeing

some softening of prices in packing materials

❖ EBITDA now stands at ₹ 47 crs in Q2 FY24 and ₹ 86 crs in H1 FY24; a YoY growth of 50.9% and 61.5% respectively

❖ Our PAT excluding exceptional items increased 130% YoY to ₹ 32 crs, at a PAT margin of 9%

❖ I am also happy to share that we completed the refinancing of our Edelweiss ARC debt in Q2 FY24; we refinanced the ₹ 176 crs debt with a fresh term loan of ₹ 130 crs raised from Kotak Bank. This refinancing provides us with flexibility to better manage cash flows, without significantly increasing interest burden

❖ It also gives me great pleasure to share that our new proposition for Mansion House Brandy, “A Warm Welcome” is gaining tremendous traction and

enabling us to increase ‘share of voice’ for brandy

Tilaknagar Industries Ltd.

4

Key highlights - Q2FY24

Total Volumes (lacs cases)

NSR (₹ per case)

+17%

25.1

28.5

24.3

+8%

1,249

1,273

1,179

Q2FY23

Q1FY24

Q2FY24

Q2FY23

Q1FY24

Q2FY24

Net Revenue (₹ crs)

EBITDA (₹ crs) & EBITDA Margin (%)

+29%

304

354

274

11.4%

12.6%

13.4%

+51%

38

47

31

Q2FY23

Q1FY24

Q2FY24

Q2FY23

Q1FY24

Q2FY24

Tilaknagar Industries Ltd.

5

Key highlights – H1FY24

Total Volumes (lacs cases)

NSR (₹ per case)

+28%

53.6

42.0

H1FY23

H1FY24

Revenue (₹ crs)

+31%

658

504

+8%

1,170

1,262

H1FY23

H1FY24

EBITDA (₹ crs) & EBITDA Margin (%)

10.5%

13.0%

+61%

86

53

Tilaknagar Industries Ltd.

6

H1FY23

H1FY24

H1FY23

H1FY24

Consistent growth in volumes …Q2FY24 has been the highest selling quarter since FY15

Quarterly volumes (lacs cases)

54% volume growth vs. Q2 FY20 (pre-Covid)

28.4

28.5

26.0

24.3

25.1

18.9

18.1

18.5

17.6

16.3

13.8

13.5

14.7

17.2

16.5

14.9

19.5

18.7

18.1

17.7

11.1

6.0

FY19

FY20

FY21

FY22

FY23

FY24

Q1

Q2

Q3

Q4

Tilaknagar Industries Ltd.

7

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

Debt Journey (₹ Crs)(a)

Debt as of 30-Sep-23(a)

1,199

38

24

126

543

449

349

492

361

269

250

239

188

182

136

141

Kotak Term Loan

Vendor Financing

Trade Deposits

Mar-19

Mar-21

Mar-22

Sep-22

Mar-23

Jun-23

Sep-23

Mar-21

Mar-22

Sep-22

Mar-23

Jun-23

Sep-23

Gross debt

Net debt

(a) Debt includes interest bearing trade deposits

Tilaknagar Industries Ltd.

8

Refinancing of EARC debt through Internal Accruals & Term Loan

We have refinanced the Edelweiss ARC (“EARC”) debt from Internal Accruals & a fresh Term Loan facility from Kotak Mahindra Bank

EARC debt balance of ₹.176 crores was refinanced with existing cash reserves & ₹ 130 crores of fresh Kotak Term Loan

Term Loan to be repaid in 4 years

This refinancing enables entry into regular banking channels

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

We intend to become near net debt free by March 2025

Tilaknagar Industries Ltd.

9

Income Statement

Particulars (₹ Crs)

Q2 FY24

Q2 FY23

Revenue from Operations (Gross)

Excise Duty

Revenue from Operations (Net)

Cost of Material Consumed

Change in Inventories

Total Cost of Goods Sold

Gross Profit

Employee Expenses

Other Expenses

EBITDA

EBITDA Margin (%)

Other Income

Depreciation

EBIT

EBIT Margin (%)

Finance Cost

Exceptional Items

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.

750.2

395.8

354.4

176.2

5.4

181.7

172.7

10.4

114.9

47.4

596.1

321.6

274.5

147.5

-7.8

139.7

134.8

9.0

94.4

31.4

13.4%

11.4%

0.5

8.2

39.7

11.2%

7.7

5.1

37.0

10.4%

0.0

37.0

31.9

9.0%

1.95

0.6

8.2

23.8

8.7%

9.9

0.0

13.9

5.0%

0.0

13.9

13.9

5.0%

0.81

Y-o-Y

25.9%

23.1%

29.1%

19.5%

NM

30.0%

28.1%

15.5%

21.7%

50.9%

193 bps

-17.9%

0.3%

66.7%

253 bps

-21.9%

NM

166.8%

539 bps

NM

166.8%

129.9%

395 bps

140.6%

Q1 FY24

Q-o-Q

H1 FY24

H1 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

17.2%

17.8%

16.5%

17.3%

585.6%

20.3%

12.8%

3.2%

9.8%

23.5%

75 bps

-58.7%

5.6%

24.9%

77 bps

28.6%

NM

43.9%

200 bps

NM

43.9%

24.0%

56 bps

44.4%

1,390.2

1,076.6

731.7

658.5

326.5

6.2

332.6

325.8

20.4

219.6

85.8

572.5

504.0

268.9

-3.2

265.7

238.3

17.5

167.7

53.1

Y-o-Y

29.1%

27.8%

30.6%

21.4%

NM

25.2%

36.7%

16.9%

31.0%

61.5%

13.0%

10.5%

249 bps

1.6

16.1

71.4

10.8%

13.8

5.1

62.8

9.5%

0.0

62.8

57.7

8.7%

3.59

1.3

16.3

38.1

7.5%

23.2

0.0

14.9

3.0%

0.0

14.9

14.9

3.0%

0.89

31.3%

-1.3%

87.3%

327 bps

-40.7%

NM

320.8%

656 bps

NM

320.8%

286.5%

578 bps

302.3%

10

Balance Sheet

Particulars (₹ Crs)

EQUITY & LIABILITIES Equity (a) Equity share capital (b) Other equity Total Equity Non‐controlling interests Total Equity

Borrowings

Liabilities Non‐Current Liabilities Financial liabilities (i) (ii) Lease liabilities (iii) Other Financial Liabilities Provisions Total Non‐Current Liabilities

Current Liabilities Financial liabilities (i) (ii) Lease liabilities (iii) Trade payables; total outstanding dues of

Borrowings

(a) micro enterprises and small enterprises (b) creditors other than micro enterprises and small enterprises

(iv) Other financial liabilities Other current liabilities Provisions Total Current Liabilities Total Equity & Liabilities

Tilaknagar Industries Ltd.

As at Sep-23

As at Mar-23

191.7 377.6 569.3

185.3 297.6 482.9

569.3

482.9

129.7 2.1 58.0 4.4 194.1

24.0 2.1 64.3 4.1 94.5

57.8 0.3

229.1 0.3

37.0 100.8 37.3 9.0 29.2 271.4 1,034.9

34.4 94.7

29.6 12.2 33.7 434.1 1,011.5

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) Other bank balances

(v) Loans

(vi) Other current financial assets

Other current assets

Total Current Assets

Total Assets

As at Sep-23

As at Mar-23

407.8

417.5

0.1

2.1

0.3

10.8

0.1

28.3

5.7

7.3

0.1

2.2

0.3

0.5

0.1

28.5

4.3

6.5

462.5

460.1

114.7

116.2

9.2

378.1

14.9

25.2

0.0

3.7

26.6

572.3

22.1

338.8

34.8

9.4

0.0

7.7

22.5

551.5

1,034.9

1,011.5

11

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

Net Cash from Investing Activities

Net Cash from Financing Activities

Net increase/ (decrease) in Cash & Cash equivalent

Opening cash and cash equivalents

Closing cash and cash equivalents

Half year ending Sep-23

Half year ending Sep-22

62.8

32.4

95.1

-48.4

46.7

-1.4

45.3

-17.7

-47.5

-19.9

34.8

14.9

14.9

45.7

60.6

4.0

64.6

-4.0

60.6

-7.3

-53.5

-0.2

42.7

42.5

Tilaknagar Industries Ltd.

12

“A Warm Welcome” …Mansion House Brandy’s new proposition, giving the brandy category the voice, it deserves

Tilaknagar Industries Ltd.

13

Disruptive renovation of Blue Lagoon Gin bearing fruit in Assam and West Bengal

Tilaknagar Industries Ltd.

14

MHB is the main sponsor for the biggest talk show in South India

Tilaknagar Industries Ltd.

15

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.

16

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.

17

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

19

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: 15 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

19

Our journey The turnaround well and truly coming to fruition

1933-2007

2008-2014

2014-2017

2018 onwards

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 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 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

o Edelweiss ARC debt refinanced through existing cash reserves & Term Loan from Kotak Mahindra Bank

Tilaknagar Industries Ltd.

20

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

21

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

22

FULL YEAR FINANCIALS

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

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.

24

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.

25

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)

26

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

27

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

28

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.

29

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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