SUBROSNSE30 January 2025

Subros Limited has informed the Exchange about Investor Presentation

Subros Limited

SL/BSE/NSE/2024-25/

25/

January 30, 2025

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, Towers, Dalal Street, Fort, Dalal Street, Fort, 400001. Mumbai – 400001. Security ID: 517168 Security ID: 517168

Dear Sir/Madam,

Sub: Investor Presentation on the

Investor Presentation on the unaudited financial results for the quarter ended

l results for the quarter ended 31st December, 2024

(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

enclose herewith the investor presentation on the unaudited financial results for the enclose herewith the investor presentation on the

financial results for the quarter & nine months ended

31st December, 2024.

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 LGF, World Trade Centre, Barakhamba Lane, New Delhi 110001 (India). Tel: 23414946-49I LGF, World Trade Centre, Barakhamba Lane, New Delhi 110001 (India). Corporate & Registered Office: LGF, World Trade Centre, Barakhamba Lane, New Delhi 110001 (India). www.subros.com I CIN: L74899DL1985PLC020134 Fax: 01123414945Website: www.subros.com

Financial Results Quarter 3, FY 2024-25

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 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

Company Profile

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

Equity Distribution

Business

Suri’s (Indian Promoters)-36.79%, Denso-20%, Suzuki-11.96%, Public- 31.25%

Integrated Thermal Products manufacturer for auto and non auto 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) 54% (Truck Aircon/Blower)

Revenue from Operation

Rs. 3071 Cr. (2023-24) US$ 370 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. Naohisa Kuriyama Representative of DENSO Corporation, Japan

Mr.Hisahi Takeuchi Representative of Suzuki Motor Corporation, Japan

Mr. Tomoaki Yoshimori Representative of DENSO Corporation, Japan

Mr. Yasuhiro Iida Alternate Director

Justice Arjan Kumar Sikri (Retd) Independent Director

Ambassador Deepa Gopalan Wadhwa, IFS (Retd) Independent Director

Mr. Ashok Lavasa IAS(Retd) Independent Director

Mrs. Vanaja Narayanan Sarna, IRS (Retd) Independent Director

Ms. Smita Piyush Mankad Independent Director

Mr. Arvind Kapur Independent Director

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

Leadership Team

Ms. Shradha Suri Chairperson & Managing Director

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

Mr. Srini Dampur EVP (Technical Centre & STEC)

Mr. Amit Kumar Prashar EVP & COO Operations

Mr. Hemant Agarwal CFO SVP Finance

Customer Map

Passenger Car Segment (AC+ECM)

Refrigeration Trucks

Commercial Vehicle Segment (Bus, Truck, Tractor)

Railways (Driver Cabin + Coach)

Residential and Commercial

Tooling

Our Difference

Backward integrated to enable built-in quality

India’s leading automotive AC company

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 - 9M FY 2024-25 v/s 9M FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q3 FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q2 FY 2024-25

Way Forward

Business Highlights (Q3 2024-25)

Q3 24-25 vs Q3 23-24

Q3 2024-25 Highlights

Revenue growth is 12.08%

PV Segment Thermal business growth is 19%

Revenue growth is 10% EBIDTA growth is 21.91%

EBIDTA growth is 14% PBT growth is 34.86%

PBT growth is 26% PAT growth is 22.58%

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

Revenue reported for Rs. 820.98 Cr. in quarter 3

SOP of Fronx started from Karsanpura plant in Q4

New business awarded from Customer for Truck Aircon

SOP of 1 New project is in pipeline for SOP of 2 new model started in Q3 Q1 2023-24

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

Development in progress for EV and Truck new business, SOP planned in Q1 2025-26

Highlights – Financial Performance

9M 2024-25 v/s 9M 2023-24

Indicator

Revenues

EBIDTA

PBT

PAT

Amount (Rs. in Cr.) 2459.11

243.89

141.63

104.20

Growth

9.83%

29.71%

48.46%

55.57%

Q3 2024-25 v/s Q3 2023-24

Q3 2024-25 v/s Q2 2024-25

Indicator

Revenues

EBIDTA

PBT

PAT

Amount (Rs. in Cr.) 820.98

80.64

45.80

32.84

Growth

Indicator

12.08%

21.91%

34.86%

22.58%

Revenues

EBIDTA

PBT

PAT

Amount (Rs. in Cr.)

820.98

60.64

45.80

32.84

Growth

0.88%

2.64%

5.90%

9.91%

Standalone Results For Quarter Ending and Nine Months Ending 31.12.2024

Amt in Lakhs

PARTICULARS

Net Sales Other Operating Income Net Income from Operation Other Income Net Revenue 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 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

31.12.2024

Quarter Ended 30.09.2024

31.12.2023

31.12.2024

31.12.2023

Nine Months Ended

Year Ended 31.03.2024

81,854 244 82,098 479 82,577 59,523 72.72% 7,912 9.67% 7,078 8.65% 8,064 9.85% 3,163 3.86% 321 0.39% 4,580 5.60% 1,465 (169) 1,297 28.32% 3,284 4.01% (42) 3,242 3.96% 5.03

82,561 269 82,831 635 83,466 59,572 72.15% 8,383 10.15% 7,228 8.75% 8,283 10.03% 3,171 3.84% 245 0.30% 4,867 5.89% 1,500 (278) 1,222 25.11% 3,645 4.41% (26) 3,619 4.38% 5.59

73,013 235 73,248 659 73,907 53,642 73.47% 7,099 9.72% 6,551 8.97% 6,615 9.06% 2,837 3.89% 382 0.52% 3,396 4.65% 593 124 717 21.11% 2,679 3.67% (8) 2,671 3.66% 4.11

2,45,133 778 2,45,911 1,432 2,47,343 1,77,189 72.28% 24,213 9.88% 21,552 8.79% 24,389 9.95% 9,393 3.83% 833 0.34% 14,163 5.78% 4,464 (721) 3,743 26.43% 10,420 4.25% (129) 10,291 4.20% 15.97

2,23,260 646 2,23,906 1,095 2,25,001 1,65,828 74.28% 21,039 9.42% 19,332 8.66% 18,802 8.42% 8,467 3.79% 795 0.36% 9,540 4.27% 1,609 1,233 2,842 29.79% 6,698 3.00% (219) 6,479 2.90% 10.27

3,06,089 968 3,07,057 1,467 3,08,524 2,26,727 74.07% 28,409 9.28% 26,500 8.66% 26,888 8.78% 11,651 3.81% 1,167 0.38% 14,070 4.60% 2,507 1,797 4,304 30.59% 9,766 3.19% (242) 9,524 3.11% 14.97

Financial Results & Highlights

Results Analysis - 9M FY 2024-25 v/s 9M FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q3 FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q2 FY 2024-25

Way Forward

9M FY 2024-25 v/s 9M FY 2023-24

Revenue

2239.06

2459.11

Recorded revenue growth of 9.83% in 9M FY 2024-25

PBT

95.40

4.27%

141.63

5.78%

160.00 140.00 120.00 100.00 80.00 60.00 40.00 20.00 0.00

9M FY 2023-24

10.03%

9M FY 2024-25

9M FY 2023-24

9M FY 2024-25

Rs. in Cr.

PBT stands at 5.78% agst. 4.27%

EBIDTA

188.02

8.42% 8.42%

243.89

9.95%

EBIDTA realization @ 9.95% against 8.42%

PAT

66.98

3.00%

104.20

4.25%

120.00

100.00

80.00

60.00

40.00

20.00

0.00

9M FY 2023-24

9M FY 2024-25

9M FY 2023-24

9M FY 2024-25

PAT Levels at

4.25% of sales as against 3.00%

3000.00

2500.00

2000.00

1500.00

1000.00

500.00

0.00

300.00

250.00

200.00

150.00

100.00

50.00

0.00

Key Indicators 9M FY 2024-25 v/s 9M FY 2023-24

Rs. in Cr.

Indicators

Net Sales

Other Income

Material Cost

Employee Cost

Other Expenses

Op. EBIDTA

Finance Cost

Depreciation

PBT

PAT

9M FY 2023-24

9M FY 2024-25

Change

Status

2232.60

2451.33

218.73

10.95

74.28%

9.42%

8.66%

8.42%

0.36%

3.79%

4.27%

3.00%

14.32

72.28%

9.88%

8.79%

9.95%

0.34%

3.83%

5.78%

4.25%

3.37

-2.00

0.45

0.13

1.53

-0.02

0.04

1.50

1.25

Positive

Moderate – variation upto 5%

Negative – variation exceeding 5%

Key Aspects:

Sales is higher by 9.80% due to increase in volume and Start of Production (SOP) of new business award

• Other Income is higher due to positive MTM on currency reinstatement and receipt of state incentive.

• MSR is lower due to softening in Commodity prices, cost down initiatives and Product Mix.

Employee Cost is higher due to yearly salary/wage revision.

Finance cost is lower due to use of low- cost debt instrument and working capital optimization.

PAT is higher due to lower tax rate after adoption of new tax regime.

Financial Results & Highlights

Results Analysis - 9M FY 2024-25 v/s 9M FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q3 FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q2 FY 2024-25

Way Forward

Q3 FY 2024-25 v/s Q3 FY 2023-24

Revenue

732.48

820.98

Recorded revenue growth of 12.08% with corresponding Qtr

Q3 FY 2023-24

Q3 FY 2024-25

EBIDTA

66.15

80.64

9.06%

9.85%

EBIDTA realization at 9.85% as against 9.06%

1000.00

800.00

600.00

400.00

200.00

0.00

100.00

80.00

60.00

40.00

20.00

0.00

PBT

45.80

33.96

4.65%

5.60%

Q3 FY 2023-24

Q3 FY 2024-25

PAT

26.79

3.67%

32.84

4.01%

50.00

40.00

30.00

20.00

10.00

0.00

40.00

30.00

20.00

10.00

0.00

Q3 FY 2023-24

Q3 FY 2024-25

Q3 FY 2023-24

Q3 FY 2024-25

Rs. in Cr.

PBT realization at 5.60% as against 4.65%

PAT realization at 4.01% as against 3.67%

Key Indicators Q3 FY 2024-25 v/s Q3 FY 2023-24

Rs. in Cr.

Q3 FY 2023-24

Q3 FY 2024-25

Change

Status

Key Aspects:

Indicators

Net Sales

Other Income

Material Cost

Employee Cost

Other Expenses

Op. EBIDTA

Finance Cost

Depreciation

PBT

PAT

730.13

6.59

73.47%

9.72%

8.97%

9.06%

0.52%

3.89%

4.65%

3.67%

818.54

4.79

72.72%

9.67%

8.65%

9.85%

0.39%

3.86%

5.60%

4.01%

88.41

-1.80

-0.75

-0.06

-0.33

0.79

-0.13

-0.02

0.94

0.34

Positive

Moderate – variation upto 5%

Negative – variation exceeding 5%

Sales is higher by 12.11% due to increase in volume and Start of Production (SOP) of new business award.

• Other income is lower due to reinstatement of foreign currency forward covers and MTM provision.

• MSR is lower due to softening in

Commodity prices, cost down initiatives and Product Mix.

Employee cost is lower due to less direct manpower cost, alignment of shift optimization and higher sales.

Finance cost is lower due to use of low-cost debt instrument and working capital optimization.

PAT is higher due to higher contribution and cost reduction initiative.

.

Financial Results & Highlights

Results Analysis - 9M FY 2024-25 v/s 9M FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q3 FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q2 FY 2024-25

Way Forward

Q3 FY 2024-25 v/s Q2 FY 2024-25

1000.00

800.00

600.00

400.00

200.00

0.00

100.00

80.00

60.00

40.00

20.00

0.00

Revenue

828.31

820.98

Q2 FY 2024-25

Q3 FY 2024-25

Fall in revenue by 0.88% with previous Qtr

EBIDTA

82.83

80.64

10.03%

9.85%

EBIDTA stands at 9.85% as against 10.03% in previous Qtr

PBT

48.67

45.80

5.90%

5.60%

Q2 FY 2024-25

Q3 FY 2024-25

PAT

36.45

4.41%

32.84

4.01%

50.00

40.00

30.00

20.00

10.00

0.00

50.00

40.00

30.00

20.00

10.00

0.00

Q2 FY 2024-25

Q3 FY 2024-25

Q2 FY 2024-25

Q3 FY 2024-25

Rs. in Cr.

PBT realization at 5.60% as against

5.90%

PAT realization at 4.01% as against 4.41%

Indicators

Net Sales

Other Income

Material Cost

Employee Cost

Other Expenses

Op. EBIDTA

Finance Cost

Depreciation

PBT

PAT

Key Indicators Q3 FY 2024-25 v/s Q2 FY 2024-25

Rs. in Cr.

Q2 FY 2024-25

Q3 FY 2024-25

Change

Status

Key Aspects:

825.61

6.35

72.15%

10.15%

8.75%

10.03%

0.30%

3.84%

5.90%

4.41%

818.54

4.79

72.72%

9.67%

8.65%

9.85%

0.39%

3.86%

5.60%

4.01%

-7.07

-1.56

0.56

-0.49

-0.11

-0.18

0.10

0.02

-0.30

-0.40

Sales is slightly lower due to product mix changes.

• Other income is lower due to

reinstatement of foreign currency forward covers and MTM provision.

• MSR is slightly higher due to change

in product mix.

Employee cost is lower due to less direct manpower cost and alignment of shift optimization.

Interest cost is slightly higher due to increased working capital requirement.

.

Positive

Moderate – variation upto 5%

Negative – variation exceeding 5%

Financial Results & Highlights

Results Analysis - 9M FY 2024-25 v/s 9M FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q3 FY 2023-24

Results Analysis - Q3 FY 2024-25 v/s Q2 FY 2024-25

Way Forward

WAY FORWARD

Market and Revenue Potential

Growth in Line with the performance of Indian Automobile Industry

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

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

Operational Aspects

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 of FE Impact)

Cost Optimization by Consolidation of Plants/Shift Optimization/Renewable energy / Optimisation of Carbon footprint (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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