TIPSMUSICNSE23 April 2025

Tips Music Limited has informed the Exchange about Investor Presentation

Tips Music Limited

April 23, 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

Subject: 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 Audited Financial Results of the Company for the quarter and year ended March 31, 2025.

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 Q4 & FY25

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 ₹ 271 cr of cash & investments

Established A&R capability

101 Employees (FY2025)

75% Revenue through digital platforms

25+ Partners across media business

117.1 mn subscribers on YouTube CAGR of 22% (3 Year)

Founded Year 1988

Website www.tips.in

Industry Media & Entertainment

Target Indian Subcontinent & Diaspora

3

What Makes Us Unique

Optimising Capital Allocation

India Music Investment Opportunity

Optimising Capital Allocation

India Music Investment Opportunity

Sustainably Increasing market share

The Subscription Wave

Sustainably Increasing market share

The Subscription Wave

Global Platforms Our Content Powers

Growing listenership Increasing Content Addition

Our Content Powers Global Platforms

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 12.78

12

5

2

275

271

89

77

71

62

56

40

47

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

0.3

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

2024-25

2009 2010 2013 2016 2020 2023 2024 2025

Total Payout for FY25 - Rs 136.09 Cr (including buyback)

Net Cash/Debt

Content Cost

Interest Cost

Dividend

Buybacks

*Note : No. of shares after share split

5

Sustainably Increasing Market Share

Music Sector*

Revenues

(₹ Crs)

(₹ Crs)

5,834

311

13.7%

4,488

4,039

3,964

3,441

242

+36.1%

187

136

91

CY22

CY23

CY24

CY25E #

CY27E

#

FY21

FY22

FY23

FY24

FY25

*Source: EY-FICCI M&E Report 2025; # EY Estimates. Note: Music industry revenue are presented net-of-tax and live performance.

6

Our Content Powers Global Platforms

Digital Partners

Sync Deals

Broadcast Partners

7

Upcoming Music Releases

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

Click here

8

India Music Investment Opportunity

Global Total Music Streaming Volume ( Audio & Video)

Global Music Label Revenues

(trillion streams)

(USD bn)

India

15%

2023 Vol Mkt share

85%

World ex. India

+34%

81%

7.1

1.0

6.1

5.3 0.6

4.7

2022

2023

India

World ex. India

India

2%

2023 Val Mkt share

98%

World ex. India

28.6 0.5

28.1

2023

India

World ex. India

India is the fastest growing market by volume and provides significant opportunity for monetization of demand

*Source: IFPI Global Music Report 2024; Luminate Year- End Music Report 2023; EY-FICCI M&E Report 2025 *Note: Exchange rate used is Average USD/INR of CY2023

9

Subscription Revenue is 3x the Revenue of Ad-supported Streaming

Global Music Revenue Sources

2.2%

3.2%

9.5%

2.2%

2.8%

9.7%

48.9%

CY2023

17.8%

51.2%

CY2024

16.4%

18.5%

17.7%

Subscription audio streams

Ad-supported streams

Synchronisation

Performance rights

Physical

Download & Other digital

In 2024, streaming comprised 69% of total revenues and 51% of all streams were subscription based

STREAMING Streaming grew by US$1.4 billion to reach US$20.4 billion, representing 69% of total recorded music revenue. Subscription streaming rose 9.5%, while ad- supported grew 1.2%.

SYNCHRONISATION Synchronisation revenues rose for the fourth successive year, reaching US$650 million in 2024, Revenues from synchronization accounted for 2.2% of the global recorded music market.

PERFORMANCE RIGHTS Performance rights revenues grew by 5.9% in 2024, reaching US$2.9 billion, and accounting for 9.7% of global recorded music revenue

India recorded the highest digital engagement globally, with users spending more than 1.1 trillion hours on digital platforms

*Source: IFPI GMR (2025); EY-FICCI M&E Report 2025

10

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.

11

Growing listenership & Increasing Content Addition

Evergreen & Rich content of over 32,000 songs across genres, languages & decades giving us high visibility of music revenue

New Songs Added

105 New releases in Q4FY25

896

733

276

443

105

116

125

97

Q4FY25

Q3FY25

Q2FY25

Q1FY25

FY22

FY23

FY24

FY25

Annual YouTube Views (in. Bn)

38.5

FY21

59.6

FY22

+56%

112.7

193.9

228.3

FY23

FY24

FY25

Quarterly YouTube Views (in. Bn)

47.8

62.2

+19%

56.6

52.8

56.7

Q4FY24

Q1FY25

Q2FY25

Q3FY25

Q4FY25

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

12

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

60.9

64.8

63.3

51.0

52.0

52.6

39.5

34.7

26.8

25.8

23.9

20.2

18.7

18.4

19.0

80.6

77.7

78.5

73.9

48.2

43.6

44.2

30.6

29.9

14.7

13.8

14.6

12.2

4.7

12.7

Dec-22

Mar-23

Jun-23

Sep-23

Dec-23

Mar-24

Jun-24

Sep-24

Dec-24

Mar-25

Revenue

PAT

Content Cost

Cumulative (10 quarters)

Revenue 655.3

Content Cost 164.2

Profit after Tax 332.0

14

Summary of Last 5 Years

135.6

64.6

32.7

186.8

76.5

62.4

241.6

127.2

55.6

(Crs)

310.7

+31.0%

166.6

71.0

FY22

FY23

FY24

FY25

Content Cost

Revenue

PAT

15

90.5

43.5

13.2

FY21

Business Performance

(₹ Crs)

Revenue

Op. EBITDA

Op. EBITDA Margins (%)

+24%

78.5

63.3

+24%

37.3

30.2

-22 bps

47.7

47.5

Q4FY24

Q4FY25

Q4FY24

Q4FY25

Q4FY24

Q4FY25

Revenue

Op. EBITDA

Op. EBITDA Margins (%)

+29%

310.7

+30%

206.7

+94 bps

65.6

66.5

241.6

158.5

FY24

FY25

FY24

FY25

FY24

FY25

16

Industry Leading Financial Performance

(₹ Crs)

Revenue

EBIT & EBIT Margin

63.9%

55.1%

66.8%

67.8%

+32%

242

187

136

+36%

171

89

106

311

224

FY22

FY23

FY24

FY25

FY22

FY23

FY24

FY25

ROE

63%

64%

81%

86%

EPS

+38%

9.9

13.0

5.0

5.9

FY22

FY23

FY24

FY25

FY22

FY23

FY24

FY25

17

Profit & Loss Statement

Particulars (Rs. in Crs)

Q4FY25

Q4FY24

Y-o-Y

Q3FY25

Q-o-Q

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*

24%

25%

78.5

29.9

4.6

6.7

63.3

23.9

4.3

4.9

77.7

14.6

3.0

4.5

1.1%

105.7%

Y-o-Y

29%

28%

FY25

310.7

71.0

13.2

19.8

FY24

241.6

55.6

10.9

16.6

37.3

30.2

24%

55.6

-33.2%

206.7

158.5

30%

47.5%

47.7%

71.6%

66.5%

65.6%

4.7

0.6

41.4

0.1

41.3

10.7

30.6

5.3

0.5

35.0

0.1

34.9

9.2

25.8

39.0%

40.7%

2.4

2.0

18%

18%

19%

4.2

0.5

59.2

0.1

59.1

14.9

44.2

56.9%

3.5

19.0

2.2

14.4

2.0

-30.1%

223.5

170.9

31%

0.3

-30.1%

223.2

56.6

-30.8%

166.6

0.3

170.5

43.4

127.2

31%

31%

53.6%

52.6%

13.0

9.9

Note Other comprehensive income/(loss) during the quarter was Rs. 2.33 lakhs (Q4FY24 – Rs.8.77 lakhs; Q3FY25 – Rs. 2.06 lakhs)..

18

Balance Sheet

Equity & Liabilities (₹ in Cr)

Mar’25

Mar’24

Assets (₹ in Cr)

Mar’25

Mar’24

Equity Share Capital

Other Equity

Total Equity

Financial Liabilities

(i) Lease Liabilities

Deferred Tax Liability

Provisions

Other Non-Current Liabilities

Total Non-Current Liabilities

Financial Liabilities

(i) Lease Liabilities

(ii) Trade Payables

Non- Current Liabilities

Current Liabilities

(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

196.8

209.5

2.0

0.0

0.6

17.9

20.5

12.8

166.7

179.5

3.6

0

0.7

71.7

76.0

1.4

1.4

0.3

19.1

3.9

0.0

84.3

0.3

109.3

339.4

0.0

14.7

2.9

0.0

64.2

0.3

83.4

338.9

Non-Current Assets

Property, plant and equipment

Other intangibles 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 Total Assets

6.2

0.2

0.1

0.7

0.0

0.0

21.1

4.2

0.5

5.7

38.8

95.5

27.5

40.8

0.4

0.1

116.9

19.5

0.0

300.6

339.4

7.8

0.0

0.1

0.0

0.0

0.1

47.8

0.0

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

19

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

Mar’25

Mar’24

223.2

-13.2

210.0

-30.6

179.4

-59.2

120.2

10.6

-138.5

-7.7

48.5

40.8

170.5

-6.3

164.2

112.6

276.9

-43.9

233.0

-111.0

-84.8

37.1

11.4

48.5

20

Music – A Digital Journey

Digital Advertising – Key Driver of Indian Music Industry

Indian Digital Ad Industry

(₹ Crs)

+26%

49,251

40,685

29,784

21,353

15,782

13,683

India's digital advertising industry reached Rs 49,251 crore in 2024, up from Rs 40,685 crore in 2023, and is projected to grow at a CAGR of 19%. By then, digital media is expected to account for 61% of total ad spend in India.

is rapidly evolving, driven by digital The Digital advertising transformation, shifting consumer behavior, and personalization are reshaping brand-audience connections.

industry

69,856

59,200

The highest proportion of spends on digital media is claimed by social media (29%, Rs 14,480 crore), closely followed by online Video (28%, Rs 13,756 crore). Paid search contributes 23% (Rs 11,402 crore), while display banners claim 16% (Rs 7,964 crore).

Online video is the fastest-growing digital media channel, projected to grow at a CAGR of 23% through 2026, while social media is expected to grow at a CAGR of 20% over the same period.

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.

CY2019

CY2020

CY2021

CY2022

CY2023

CY2024 CY2025E CY2026E

*Source: Dentsu Digital Advertising Report 2025

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

4.0%

2.0% 0.3%

Print

17.0%

Television

28.0%

49.0%

Digital

65

60

55

50

45

40

35

30

25

20

15

10

5

42

26 26

3 3 1

0 2020

61

Digital

20

13

4 1 0

Television

Print

OOH

Radio

Cinema

55

24

15

4 1 0

49

28

17

4 2 0

43

31

20

4 2 0

2023

2024

2025E

2026E

42

29

23

39

35

22

2 2 0

2021

2 2 0

2022

The current pie of digital ad spends constitutes 49% of the advertising spends in 2024, and moving forward in 2025 and 2026, the percentage is expected to increase to 55% and 61% respectively.

*Source: Dentsu Digital Advertising Report 2025

23

Few Industry Reports

Digital Advertising in India dentsu

IFPIGlobal Music Report

EY Media Entertainment Report 2025 FICCI

EMREricsson Mobility Report

dentsu Digital Advertising in India

IFPI Global Music Report

FICCI

EY Media & Entertainment

Report 2025

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:

MUFG Intime India Private Limited A part of MUFG Corporate Markets, a division of MUFG Pension & Market Services

Mr. Nikunj Jain | Ms. Mamta Nehra +91 9769060608 | +91 9987903500 Nikunj.jain@in.mpms.mufg.com | mamta.nehra@in.mpms.mufg.com

mamta.nehra@in.mpms.mufg.com

Nikunj.jain@in.mpms.mufg.com

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