ROLEXRINGSNSE16 February 2025

Rolex Rings Limited has informed the Exchange about Investor Presentation

Rolex Rings Limited

Rolex Rings Limited Update on earnings for Q3 and 9MFY25

Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Rolex Rings Ltd (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 cash flows, 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

.

2

Q3 and 9MFY25 financials and business developments

Financial Performance - Quarterly

Revenues from Operations (₹ mn)

EBITDA (₹ mn) and margins

Operating PBT/ PAT (₹ mn)*

3 3 7 2

,

3 0 0 3

,

9 9 5 2

,

3,500.0

3,000.0

2,500.0

2,000.0

1,500.0

1,000.0

500.0

-

EBITDA (INR mn)

EBITDA Margin %

Operating PBT (INR Mn)

PAT (INR Mn)

20.6%

572

24.4%

20.9%

755

551

800.00

700.00

600.00

500.00

400.00

300.00

200.00

100.00

-

651

493

452

500

370

202

700.00

600.00

500.00

400.00

300.00

200.00

100.00

-

Q3FY24

Q2FY25

Q3FY25

Q3FY24

Q2FY25

Q3FY25

Q3FY24

Q2FY25

Q3FY25

Revenues from Operations (excluding scrap and other operating income) for nine months ended December 31, 2024

55%

Bearing Rings

Auto Components

45%

52%

Exports

48%

Domestic

*9M financials includes exceptional expenses of INR 186 million towards provision for “RoR” wherein the liability is yet to be settled; total provision till date for RoR related liabilities is INR 506 million .

4

New business wins over the last 2 quarters

Customer details

Customer 1/ Auto

Customer 1/ Auto EV

Customer 2/ Auto

Customer 3/ Auto

Customer 4 & 5/ Bearing Rings

Customer 6/ Auto

Customer 7/ Bearing Rings

Total new orders won

Geography

Europe

Latin America

Latin America

North America

Europe

India

India

Indicative Annual business expected from FY26 onwards (₹ mn)

~INR 800mn

~INR 250mn

~INR 250mn

~INR 300mn

~INR 100mn

~INR 75mn

~INR 1,750mn

.

5

Revenue mix by indicative end-user industries

Revenues from operations (excluding scrap sales and other operating income)

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

1.2%

45.0%

27.4%

26.3%

0.2%

FY19

FY20

FY21

FY22

FY23

FY24

36.8%

38.2%

40.0%

42.5%

40.3%

30.6%

29.6%

26.4%

24.1%

32.3%

26.8%

26.1%

27.8%

1.3%

0.5%

0.0%

0.0%

20.3%

28.7%

9MFY25

46.1%

17.3%

28.8%

PV

Industrial

CV & HCV

2W

BEV & Hybrid

0.3%

0.2%

4.1%

7.1%

5.6%

10.8%

7.7%

6

Key financials parameters

Total Revenues from Operations (₹ mn)

EBITDA (₹ mn) and margins

PBT/ PAT (₹ mn)

Inside India

Outside India

EBITDA (INR mn)

EBITDA Margin %

10,102

6,660

6,163

5,472

11,790

12,217

6,523

6,357

3,585

3,459

3,075

2,704

4,630

5,267

5,860

14,000.00

12,000.00

10,000.00

8,000.00

6,000.00

4,000.00

2,000.00

-

8,709

4,204

4,505

23.4%

23.4%

22.4%

23.3%

19.4%

18.1%

3 0 4 2

,

0 0 8 2

,

8 0 3 1

,

3 2 1 1

,

0 7 7 2

,

0 7 0 2

,

3,000.00

2,500.00

2,000.00

1,500.00

1,000.00

500.00

-

FY20*

FY21*

FY22

FY23

FY24

9MFY25

FY20*

FY21*

FY22

FY23

FY24

9MFY25

3,000.00

2,500.00

2,000.00

1,500.00

1,000.00

500.00

-

Operating PBT (INR Mn)

PAT (INR Mn)

7 1 4 2

,

0 3 4 2

,

1 8 9 1

,

4 4 9 1

,

9 1 3 1

,

0 7 7 1

,

0 6 5 1

,

4 9 1 1

,

0 7 8

2 5 7

1 2 7

9 2 5

FY20*

FY21*

FY22

FY23

FY24** 9MFY25**

Operating Cash Flows & Capex (₹ mn)

Net Debt (₹ mn) and Net Debt: Equity

Return on Equity (%)

CFO (INR Mn)

Capex (INR Mn)

Net Debt (INR mn)

Net Debt: Equity

8 3 8 1

,

2,500.00

2,000.00

1,500.00

1,000.00

500.00

-

5 3 1 2

,

4 1 2 2

,

8 3 2 1

,

1 6 1

2 9 5

7 8 3

5 9 6

9 8 5

3 2 4

8 4 5

8 8 1

3,000.00

2,500.00

2,000.00

1,500.00

1,000.00

500.00

-

(500.00)

0.95

0.69

0.37

0.06

(0.01)

(0.03)

7 7 5 2

,

9 4 4 2

,

0 3 0 2

,

1 7 4

) 7 0 1 (

) 8 8 2 (

RoE (%)

24%

27%

24%

20%

17%

27%

30.00%

28.00%

26.00%

24.00%

22.00%

20.00%

18.00%

16.00%

14.00%

12.00%

10.00%

FY20*

FY21*

FY22

FY23

FY24 H1FY25

FY20*

FY21*

FY22

FY23

FY24 H1FY25

FY19*

FY20*

FY21*

FY22

FY23

FY24**

Note : Return on Equity = Profit After Tax / Total Equity; * indicates that numbers are based on Restated Financials; **FY24 & 9M financials includes exceptional expenses of INR 320 million and INR 186 million respectively .

7

Statement of Profit and Loss (Quarterly)

Particulars (₹ mn)

Income

Revenue from operations

Other income

Total income (I)

Expenses Cost of raw materials and components consumed

Decrease/ (increase) in inventories of finished goods and work-in progress

Employee benefits expense

Finance costs

Depreciation and amortization expense

Other expenses

Total expenses (II)

Profit before tax before exceptional items (III) = (I - II)

Exceptional Items (IV)

Total tax expense (V)

Profit for the period (VI) = (III – IV-V)

.

Q3FY25

Q3FY24

2,599

39

2,637

2,733

46

2,779

1,248

1,460

55

169

2

97

614

(85)

166

4

68

665

2,185

2,279

452

186

64

202

500

-

130

370

Y-o-Y %

(5%)

(10%)

(45%)

Q2FY25

3,003

95

3,097

1,554

(108)

179

7

97

717

2,446

651

-

159

493

Q-o-Q %

(15%)

(31%)

(59%)

8

Statement of Profit and Loss

Particulars (₹ mn)

Income

Revenue from operations

Other income

Total income (I)

Expenses

9M FY25

FY24

FY23

FY22

FY21

FY20

FY19

8,709

186

8,895

12,218

151

11,790

193

10,102

114

12,368

11,983

10,217

Cost of raw materials and components consumed

4,375

6,313

5,860

Decrease/ (increase) in inventories of finished goods and WIP

Employee benefits expense

Finance costs

Depreciation and amortization expense

Other expenses

Total expenses (II)

Profit before tax (III) = (I - II)

Exceptional items (IV)

Tax expense

Current tax expenses

Deferred tax charge / (Credit)

Total tax expense (V)

(40)

520

12

288

1,970

7,125

1,770

186

414

(24)

390

(42)

644

27

326

2,683

9,951

2,417

320

588

(52)

537

Profit for the period (VI) = (III – IV – V)

1,194

1,560

.

139

592

101

269

2,593

9,553

2,430

-

612

(163)

449

1,981

5,195

(554)

588

204

256

2,584

8,273

1,944

-

666

(41)

625

1,319

6,163

34

6,198

3,166

(292)

519

117

254

1,682

5,446

752

-

130

(248)

(118)

870

6,660

93

6,753

3,137

156

527

322

265

1,626

6,032

721

-

127

64

191

529

9,043

69

9,113

4,529

(190)

608

420

254

2,085

7,707

1,406

-

309

506

815

590

9

Balance Sheet - Snapshot

Particulars (₹ mn)

H1 FY25

FY24

FY23

FY22

FY21

FY20

Assets

Non-current assets

Property, plant, and equip.

4,599

4,659

3,902

Capital work in progress

Right-of-use assets

Intangible assets

Financial assets

a) Loans

b) Other financial assets

Income tax assets (net)

Other non-current assets

Current assets

Inventories

Financial assets

a) Loans

38

0

5

- 217

20

138

41

0

5

- 157

20

77

458

0

6

- 116

20

184

3,789

460

0

8

- 42

20

155

3,851

3,902

597

458

0

6

-

140

20

288

0

6

25

34

20

111

2,554

2,405

2,556

2,617

1,711

1,306

0

0

0

0

1

31

b) Trade receivables

2,055

2,176

2,285

2,305

1,708

1,277

c) Cash and cash equivalents

d) Bank balances other than c.

e) Other financial assets

f) Investments

Current tax assets (net)

Other current assets

450

52

35 1,963

15

163

189

99

43 1,075

15

249

217

127

76

-

-

38

162

104

-

-

46

58

68

-

-

186

152

195

12

152

60

-

-

92

Total assets

12,302

11,209

10,133

9,850

7,969

6,862

Particulars (₹ mn)

H1 FY25

FY24

FY23

FY22

FY21

FY20

Equity and liabilities

Equity

Equity share capital

Other equity

Total equity

Liabilities

Non-current liabilities

Financial liabilities

a) Borrowings

b) Lease liabilities

Income tax liabilities (net)

Deferred tax liab. (net)

Provisions

Current liabilities

Financial Liabilities

a) Borrowings

b) Lease liabilities

c) Trade payables

d) Other financial liabilities

Other liabilities

Provisions

Current tax liabilities (net)

272

9,702

9,974

272

8,710

8,982

272

7,158

7,430

272

5,176

5,448

240

3,328

3,567

240

2,441

2,681

0

0

179

407

43

213

0

990

64

30

329

72

0

0

179

390

44

0

0

179

445

32

205

0

179

608

33

323

1

179

324

31

442

1

179

569

31

180

0

815

0

2,024

0

1,010

1,110

1,197

66

21

329

6

47

22

7

45

58

23

8

67

1,836

1,939

0

1,176

434

15

7

75

0

738

261

8

7

3

Total liabilities

2,328

2,227

2,702

4,402

4,402

4,181

Total equity and liabilities

12,302

11,209

10,133

9,850

7,969

6,862

.

10

Contact Us

For further information, please contact:

+91 281 6699 577/ 677

info@rolexrings.com

Mr. Hiren Doshi – Chief Financial Officer

.

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