TIPSMUSICNSE22 January 2025

Tips Music Limited has informed the Exchange about Investor Presentation

Tips Music Limited

January 22, 2025

To, Listing Department BSE Limited P.J Towers, Dalal Street, Fort, Mumbai – 400 001

To, Listing Department National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (E), Mumbai – 400 050

Scrip Code: 532375

Symbol: TIPSMUSIC

Dear Sir/ Ma’am,

Sub: Submission of Investor Presentation

Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we enclose herewith a copy of Investor Presentation with respect to Unaudited Financial Results of the Company for quarter ended December 31, 2024.

The same shall be uploaded on our website https://tips.in.

We request you to kindly take the above information on record.

Thanking You,

For TIPS MUSIC LIMITED (Formerly known as Tips Industries Limited)

Bijal R. Patel Company Secretary

Encl: a/a

Investor Presentation Q3FY25

Safe harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Tips Music Limited (the “Company’), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded.

Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the Company’s ability to successfully implement its strategy, the Company's future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cashflows, the Company's market preferences and its exposure to market risks, as well as other risks. The Company's actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections.

All Maps used in the Presentation are not to scale. All data, information and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness.

Company Overview

KEY FACTS

Catalogue comprises of music in over 25 languages available across multiple platforms globally

Only listed player to expense off 100% of content cost in the quarter of release

Debt free company with ₹ 259 cr of cash & investments

Established A&R capability

96 Employees (Q3FY2025)

75% Revenue through digital platforms

25+ Partners across media business

113 mn subscribers on YouTube CAGR of 20% (3 Year)

Founded Year 1988

Website www.tips.in

Industry Media & Entertainment

Target Indian Subcontinent & Diaspora

3

What Makes Us Unique

Optimising Capital Allocation

Optimising Capital Allocation

Sustainably Increasing market share

Sustainably Increasing market share

Two Pronged Content Acquisition Strategy

Two Pronged Content Acquisition Strategy

Global Platforms Our Content Powers

Our Content Powers Global Platforms

Growing listenership Increasing Content Addition

Growing listenership & Increasing Content Addition

Optimising Capital Allocation : Total Payout to shareholders in FY25 Rs 136.09 Cr

Consistently rewarding shareholders through Buybacks & Dividends

(Crs)

Reducing Equity Shares*

17.31

15.96

15.36

-26%

14.32

12.97 12.84 12.78

12

5

2

275

77

259

89

62

56

40

47

41

33

5

7

4

2

14

19

21

13

2

2

2 0.3

3 0.0

3 0.1

6 0.3

0.3

0.2

13

4

10

2

2

0.5

2

2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

2023-24

9MFY25

2009

2010

2013

2016

2020

2023

2024

Net Cash/Debt

Content Cost

Interest Cost

Dividend

Buybacks

Q3FY25 – Interim Dividend of Rs 3 per share amounting to Rs 38.35 Cr Total Payout for 9MFY25 - Rs 136.09 Cr (including buyback)

*Note : No. of shares after share split

5

Sustainably Increasing market share: Revenues Surged 1.8x in Last 2 Years

Music Sector*

Revenues

(₹ Crs)

(₹ Crs)

3,700

+14%

2,400

2,800

2,200

1,900

136

91

242

232

+39%

187

CY21

CY22

CY23

#

CY24E #

CY26E

#

FY21

FY22

FY23

FY24

9M FY25

Tips Music outperformed sectoral growth by 2.8x over the past 4 years

*Source: EY-FICCI M&E Report 2024; # EY Estimates

6

Two Pronged Content Acquisition Strategy

PURCHASE

STRATEGY

CONTENT COST

o We purchase music rights from other producers when we see

profitable opportunities

o Our understanding of music and its creative process provides us deep insight on costs and returns and therefore we always maintain cost consciousness while acquiring music rights

100% of content cost is expense off from profit & loss account in the quarter of release

No capitalization & no pending write-offs in the future.

PRODUCE

STRATEGY o To introduce promising singers (Tips) is in our DNA

o We have a strong A&R team which engages with artistes across genres

and languages which allows us to promote upcoming talent

o Our team has a deep understanding of music & a track record of

creating a repertoire of “Must Have Hits”

o Strong track record of producing hit music

Content acquisition is entirely funded through internal accruals.

No borrowings/leverage

Focus is on building a strong A&R team to sign promising artists and acquire quality content, with additional managers now onboard to support these efforts.

7

Our Content Powers Global Platforms

Digital Partners

Sync Deals

Broadcast Partners

8

Upcoming Music Releases

Boney Kapoor’s No Entry Mein Entry Directed by Anees Bazmee

Click here

9

Subscriptions are becoming more acceptable in India

Spotify India Subscription Revenue up by 90% and Ad revenue rose by 114% for FY24

According to Spotify India's 2024 advertising deck, the platform now boasts 70 million monthly active users who spend an average of 1.44 hours daily streaming music

59% of Spotify's total reach comes from the top eight metro cities, while the remaining 41% is spread across 7,000 towns

63% of Spotify India’s users fall within the 25 to 44-plus age group, while the 16-24 age group makes up the remaining 37%

Subscription Realization per stream is higher, which will help drive top-line growth and improve margins over time

* Source: Economic Times.

10

Growing listenership & Increasing Content Addition

Evergreen & Rich content of over 31,000 songs across genres, languages & decades giving us high visibility of music revenue

New Songs Added

116 New releases in Q3FY25

896

733

276

338

116

125

97

Q3FY25

Q2FY25

Q1FY25

FY22

FY23

FY24

9MFY25

Annual YouTube Views (in. Bn)

26.6

FY20

38.5

FY21

+64%

59.6

FY22

193.9

112.7

FY23

FY24

Quarterly YouTube Views (in. Bn)

+12%

62.2

56.6

52.8

146.2

+17%

171.6

47.0

47.8

Q3FY24

Q4FY24

Q1FY25

Q2FY25

Q3FY25

9MFY24

9MFY25

The slower growth in total views is primarily on account of YT shorts, which is not a significant contributor to revenue/profit yet.

11

Financial Performance

Summary of Last 10 Quarters

(Crs)

80.0

70.0

60.0

50.0

40.0

30.0

20.0

10.0

0.0

49.6

51.0

52.0

52.6

20.7

17.2

20.2

18.7

26.8

18.4

19.0

12.2

80.6

77.7

73.9

48.2

43.6

44.2

60.9

64.8

63.3

39.5

34.7

25.8

23.9

14.7

12.7

13.8

14.6

4.7

Sep-22

Dec-22

Mar-23

Jun-23

Sep-23

Dec-23

Mar-24

Jun-24

Sep-24

Dec-24

Revenue

PAT

Content Cost

Cumulative (10 quarters)

Revenue 626.3

Content Cost 151.4

Profit after Tax 322.5

13

Summary of Last 5 Years

241.6

232.2

(Crs)

90.5

43.5

13.2

FY21

186.8

62.4

+66.2%

76.5

127.2

55.6

136.0

41.1

135.6

64.6

32.7

FY22

FY23

FY24

9M FY25

Content Cost

Revenue

PAT

Revenue

PAT

14

Business Performance

(₹ Crs)

Revenue

Op. EBITDA

Op. EBITDA Margins (%)

+20%

77.7

64.8

+28%

55.6

43.4

+458 bps

67.0

71.6

Q3FY24

Q3FY25

Q3FY24

Q3FY25

Q3FY24

Q3FY25

Revenue

Op. EBITDA

Op. EBITDA Margins (%)

+30%

232.2

+32%

169.4

178.3

128.3

+ 106 bps

71.9

73.0

9MFY24

9MFY25

9MFY24

9MFY25

9MFY24

9MFY25

15

Industry Leading Financial Performance

(₹ Crs)

Revenue

EBIT & EBIT Margin*

80.5%

63.9%

55.1%

66.8%

+39%

187

136

91

+33%

106

73

89

242

171

FY21

FY22

FY23

FY24

FY21

FY22

FY23

FY24

ROE#

EPS#

63%

64%

48%

81%

9.9

+45%

5.9

5.0

3.3

FY21

FY22

FY23

FY24

FY21

FY22

FY23

FY24

Note *Segmental EBIT before allocating corporate overheads for FY21; #ROE and EPS are before demerger for FY21

16

Profit & Loss Statement

Particulars (Rs. in Crs)

Q3FY25

Q3FY24

Y-o-Y

Q2FY25

Q-o-Q

9MFY25

9MFY24

Y-o-Y

Revenue From Operations

Content Cost

Employee Benefits Expenses

Other Expenses

Op. EBITDA

Op. EBITDA %

Other Income

Depreciation and Amortisation Expense

Op. EBIT

Finance Costs

PBT

Tax

PAT

PAT %

EPS*

20%

-1%

77.7

14.6

3.0

4.5

64.8

14.7

2.6

4.1

80.6

13.8

2.8

4.5

-4%

5%

232.2

178.3

41.1

8.6

13.1

31.6

6.6

11.8

30%

30%

55.6

43.4

28%

59.5

-7%

169.4

128.3

32%

71.6%

67.0%

73.8%

73.0%

71.9%

4.2

0.5

59.2

0.1

59.1

14.9

44.2

3.4

0.4

46.4

0.1

46.4

11.7

34.7

56.9%

53.5%

3.5

2.7

28%

27%

27%

5.6

0.5

64.5

0.1

64.4

16.3

48.2

59.7%

3.8

14.3

1.6

9.1

1.5

-8%

182.1

135.9

34%

-8%

-8%

0.2

181.9

45.9

136.0

0.3

135.6

34.2

101.4

58.5%

56.9%

10.6

7.9

34%

34%

17

Note Other comprehensive income/(loss) during the quarter was Rs. 2.07 lakhs (Q3FY24 – Rs.(0.02) lakhs; Q2FY25 – Rs. 3.25 lakhs)..

Balance Sheet

Equity & Liabilities (₹ in Cr)

Sep’24

Mar’24

Assets (₹ in Cr)

Sep’24

Mar’24

Equity Share Capital Other Equity

Total Equity

Financial Liabilities

(i) Lease Liabilities Deferred Tax Liability Employee Benefit Obligations Other Non-Current Liabilities

Total Non-Current Liabilities

Financial Liabilities

Non- Current Liabilities

Current Liabilities

(i) Lease Liabilities (ii) Trade Payables (a) total outstanding dues of micro enterprises and small enterprises (b) total outstanding dues of creditors other than micro enterprises and small enterprises (iii) Other Financial Liabilities

Employee Benefit Obligations Other Current Liabilities

Current tax liability (Net) Total Current Liabilities

Total Equity & Liabilities

12.8 186.4

199.1

2.7 - 0.5 23.7

27.0

1.4

0.0

11.8

2.6 0.0 79.3 3.5

98.7

12.8

Non-Current Assets

166.7

179.5

3.6 0.0 0.7 71.7

76.0

1.4

0.0

14.7

2.9 0.0 64.2 0.3

83.4

Property, plant and equipment Investment Property Capital Work in Progress Financial Assets (i) Investments (ii) Loans (iii) Other Financial Assets

Income Tax Assets (Net) Deferred Tax Assets Other Non‐Current Assets

Total Non-Current Assets

Current Assets

Financial Assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances other than (ii) above (v) Loans (vi) Other Financial Assets

Other Current Assets Current Tax Assets (Net)

Total Current Assets

324.8

338.9

Total Assets

7.3 0.1 -

2.0 0.0 27.3 1.5

4.3

42.5

96.0 28.3 8.0 10.7 2.6 116.3 20.3 -

282.3

324.8

7.8 0.1 0.0

0.1 47.8 - 0.6 6.8

63.2

91.3 26.3 48.5 82.7 2.7 5.8 16.8 1.6

275.6

338.9

18

Cash Flow Statement

Cash Flow Statement (Rs. 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 at the beginning of the year

Cash and cash equivalents at the end of the year

Sept-24

Mar-24

122.8

-8.7

114.1

-39.9

74.2

-26.6

47.6

-14.9

-73.2

-40.5

48.5

8.0

170.5

-6.1

164.5

112.4

276.9

-43.9

233.0

-111.0

-84.8

37.1

11.4

48.5

19

Music – A Digital Journey

Music Is The Most Valuable Content

Global Music Revenue Sources

2.2%

3.2%

9.5%

NEWS

TV SERIALS

WEB SERIES

FILMS

MUSIC

48.9%

CY2023

17.8%

Content that can be monetized multiple times naturally commands greater economic value

18.5%

Music ranks at the top of the content pyramid when ranked on repeated monetization

STREAMING Streaming continued to grow strongly in 2023, up by 10.4% to US$19.3 billion. Paid streaming revenues for CY23 were US$14 billion

SYNCHRONISATION Use of recorded music in advertising, film, games and TV grew by 4.7% (US$632 million) in 2023. Revenues from synchronization accounted for 2.2% of the global market

PERFORMANCE RIGHTS Performance rights are now a US$2.7 billion revenue stream which grew 9.5% in CY2023

*Source: IFPI GMR (2024)

Subscription audio streams

Performance rights

Ad-supported streams

Physical

Synchronisation

Download & Other digital

Streaming comprised 67% of total revenues in 2023 48.9% of all streams were subscription based

21

Digital Advertising – Key Driver of Indian Music Industry

Indian Digital Ad Industry

(₹ Crs)

62,045

50,857

+29%

40,685

29,784

21,353

15,782

13,683

CY2019

CY2020

CY2021

CY2022

CY2023 CY2024E CY2025E

The Indian digital advertising industry stood at Rs 40,685 crore by the end of 2023, up from Rs 29,784 crore in the previous year. It is estimated to grow at a CAGR of 29%.

Ongoing enhancements in digital infrastructure, combined with the robust e- commerce activities, have propelled digital to become the largest media platform, contributing significantly to the overall growth of the advertising industry in India.

The highest proportion of spends on digital media is claimed by social media (30%, Rs 11,962 crore), closely followed by online Video (28%, Rs 11,363 crore). Paid search claims 23% (Rs 9,419 crore), while display banners claim 16% (Rs 6,579 crore).

Social media is expected to grow with a CAGR of 24% to have a spend share of 30% by 2025.

On average, Indians spend 3-4 hours on Social Media daily, which is at par with the global average.

73% of the audience belonging to the age group of 45 years to 54 years use YouTube to watch online content.

*Source: Dentsu Digital Advertising Report 2024

22

Digital Advertising will Dominate Media Spending in India for the Next Few Years

Advertising spends on different media

Advertising spends across various media (%) - Forecast

Radio

Cinema

OOH

2.0%

2.0% 0.3%

Print

20.0%

Television

32.0%

44.0%

Digital

55

50

45

40

35

30

25

20

15

10

5

39

29

20

6 4 2

0 2019

42

26 26

42

29

23

40

35

21

3 3 1

2020

2 2 0

2021

2 2 0

2022

50

34

17

2 2 0

44

37

19

2 2 0

55

Digital

25

16

Television

Print

OOH

Radio

Cinema

2 2 0

2023

2024E

2025E

The current pie of digital ad spends constitutes 44% of the advertising spends in 2023, and moving forward in 2024 and 2025, the percentage is expected to increase to 50% and 55% respectively.

*Source: Dentsu Digital Advertising Report 2024

23

Few Industry Reports

Digital Advertising in India dentsu

IFPIGlobal Music Report

EY Media Entertainment Report 2024 FICCI

EMREricsson Mobility Report

dentsu Digital Advertising in India

IFPI Global Music Report

FICCI

EY Media & Entertainment

Report 2024

EMR Ericsson Mobility Report

24

Thank You

Company Details:

Tips Music Limited

CIN: L92120MH1996PLC099359

investorrelations@tips.in

Email id: investorrelations@tips.in

Investor Relations Advisors:

Orient Capital (a division of Link Group) Mr. Nikunj Jain | Ms. Mamta Nehra +91 9769060608 | +91 9987903500 nikunj.jain@linkintime.co.in| mamta.nehra@linkintime.co.in

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