Allcargo Gati Limited

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December 21, 2023 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001. Tel: 022 - 2272 1233 / 34 Fax: 022 - 2272 2131 / 1072/ 2037 / 2061

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NGEMENT December 2023 1 ALLCARGO LOGISTICS & ALLCARGO GATI : EXISTING CORPORATE STRUCTURE Promoters 70% Public 30% Allcargo Logistics Limited (ACL) Public 50.2% Allcargo Gati Ltd (AGL) 49.8% 100

30%

2023 1 ALLCARGO LOGISTICS & ALLCARGO GATI : EXISTING CORPORATE STRUCTURE Promoters 70% Public 30% Allcargo Logistics Limited (ACL) Public 50.2% Allcargo Gati Ltd (AGL) 49.8% 100% 70% Allcar

50.2%

XISTING CORPORATE STRUCTURE Promoters 70% Public 30% Allcargo Logistics Limited (ACL) Public 50.2% Allcargo Gati Ltd (AGL) 49.8% 100% 70% Allcargo Supply Chain Pvt Ltd (ASCPL) 30% Gati Expre

49.8%

moters 70% Public 30% Allcargo Logistics Limited (ACL) Public 50.2% Allcargo Gati Ltd (AGL) 49.8% 100% 70% Allcargo Supply Chain Pvt Ltd (ASCPL) 30% Gati Express & Supply Chain Pvt Ltd (GESC

100%

70% Public 30% Allcargo Logistics Limited (ACL) Public 50.2% Allcargo Gati Ltd (AGL) 49.8% 100% 70% Allcargo Supply Chain Pvt Ltd (ASCPL) 30% Gati Express & Supply Chain Pvt Ltd (GESCPL) C

70%

Public 30% Allcargo Logistics Limited (ACL) Public 50.2% Allcargo Gati Ltd (AGL) 49.8% 100% 70% Allcargo Supply Chain Pvt Ltd (ASCPL) 30% Gati Express & Supply Chain Pvt Ltd (GESCPL) Contra

49.4%

STRUCTURE POST RESTRUCTURING Promoters Public 70% 30% ALLCARGO ECU LIMITED Promoters Public 49.4% 50.6% ALLCARGO LOGISTICS LIMITED Global ISC business India ISC business Support functions Exp

50.6%

RE POST RESTRUCTURING Promoters Public 70% 30% ALLCARGO ECU LIMITED Promoters Public 49.4% 50.6% ALLCARGO LOGISTICS LIMITED Global ISC business India ISC business Support functions Express Bu

15%

light global play • Global #1 in LCL consolidation operating the largest global LCL network with 15% market share in operating markets • Operates 2,500 direct trade lanes • Unlocking next stage of g

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business) Share Entitlement and Share Swap Ratio • Proposed demerger : 1 equity share of AEL of Rs. 2 each fully paid up, for every 1 equity share of ACL of Rs 2 each fully paid up • Proposed merger of

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ed demerger : 1 equity share of AEL of Rs. 2 each fully paid up, for every 1 equity share of ACL of Rs 2 each fully paid up • Proposed merger of ASCPL into Allcargo Gati: 2 equity shares of Gati of Rs. 2

“Hub modernization and higher automation Target: Industry leading turnaround times and improved service levels SALES ACCELERATION Key Focus Areas: Realignment of sales team structure and targeted approach towards Key Account Management, MSME and Retail.”

“Target: To increase market share & ensure highest standards of customer service DIGITIZATION Key Focus Areas: Enhance customer experience and operational excellence on front-end.”

“Seamless integration across various business verticals on the back-end Target: Offer differentiated value-added services to customer.”

“Attracting best talent locally and globally across all domains Target: Decentralized decision making.”

“Focused improvement in line-haul and delivery costs through transformation Target: Aim to reduce CPK (cost per kg) and profit maximization.”

LOGISTICS

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The scheme also entails the cancellation of

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BOD Approvals

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Restructuring Process

1

LOGISTICS

CREATING DOMESTIC LOGISTICS POWERHOUSE WITH HIGH GROWTH & MARGIN POTENTIAL ALLCARGO LOGISTICS LIMITED STRATEGIC BUSINESS ASPECTS BETTER SERVICING CLIENT NEEDS BENEFITS FROM CUSTOMER STICKINESS COMBINED OFFERINGS; CROSS-SELL OPPORTUINITES VALUE UNLOCKING THROUGH SCALE SIMPLIFIED STRUCTURE AVOIDING COMPLEXITIES IMPROVED CASH FLOWS; BETTER DEBT SERVICEABILITY POISED FOR LARGER INORGANIC GROWTH OPTIMIZE CAPITAL ALLOCATION STRATEGIC FINANCIAL ASPECTS In addition to above there shall be synergies in consolidating infrastructure footprint and management structure across both businesses Investor Presentation 5 CURRENT ANNUAL FINANCIAL HIGHLIGHTS e u n e v e R ) r C ₹ ( 8,449 17,643 16,333 1,305 1,059 A A D D T T I I B B E E ) r C ₹ ( 456 International Supply Chain FY21 FY22 FY23 FY21 FY22 FY23 1,012 1,242 1,469 e u n e v e R ) r C ₹ ( 38 36 72 A A D D T T I I B B E E ) r C ₹ ( FY21 FY22 FY23 FY21 FY22 FY23 Express (GESCPL) ) L C A ( S C I T S I G O L O G R A C L L A 344 341 136 121 255 e u n e

The scheme also entails the cancellation of

• Allcargo Gati’s current shareholding in GESCPL (upon merger of GESCPL into Gati) • ACL’s current shareholding in ASCPL, GESCPL & Allcargo Gati (upon merger of Allcargo Gati into Allcargo Logistics) Investor Presentation *Date of NCLT order filing with ROC 8 SCHEME HIGHLIGHTS (2/2) Appointed Date • 1st October 2023 : Alllcargo Logistics to demerge its ISC business and support function • 1st October 2023 : ASCPL and GESCPL to merge into Allcargo Gati • Effective Date* : Allcargo Gati to merge into Allcargo Logistics Approvals Required • SEBI and Stock Exchanges • NCLT – Mumbai • Equity Shareholders • Regulatory Authorities and Income Tax Authority • • In conclusion, shareholder of Allcargo Logistics will get 1:1 share in Allcargo ECU Limited in addition to their holding in Allcargo Logistics. Shareholders of Allcargo Gati (other than Allcargo Logistics itself) will get 63 equity shares of Allcargo Logistics (post ISC demerger) for every 10 equity shares held by them. This factors in 3:

Restructuring Process

Expected by Jan 2025 Investor Presentation 10 PROPOSED COMPOSITE RESTRUCTURING The Demerger & Amalgamations outlined below are proposed to be carried out through one composite scheme of arrangement DEMERGER AMALGAMATIONS • Demerger of ISC business (and support functions) into a new entity, AEL which will be listed and will have mirror shareholding • Appointed Date of 1st October 2023 • Merger of ASCPL & GESCPL into Allcargo Gati (Appointed Date of 1st October 2023) • Merger of Allcargo Gati into Allcargo Logistics (Appointed date = Effective Date, which will be filing of NCLT order with RoC) Allcargo ECU Ltd Allcargo Logistics Ltd Allcargo ECU Ltd Allcargo Logistics Ltd 100% Global ISC business India ISC business Support functions 100% 50.2% Allcargo Gati Ltd Allcargo Supply Chain Pvt Ltd 70% 30% Gati Express & Supply Chain Pvt Ltd Global ISC business India ISC business Support functions Express Contract Logistics Investor Presentation 11 Investor Presentation ALLCARGO LOGISTICS LTD 12