SUBROSNSE22 May 2025

Subros Limited has informed the Exchange about Investor Presentation

Subros Limited

SL/BSE/NSE/2025-26 May 22, 2025

The Manager, Listing Department, National Stock Exchange of India Ltd., ‘Exchange Plaza’ C-1 , Block G, Bandra-Kurla Complex, Bandra (E), Mumbai-400 051. Security ID: SUBROS

Dear Sir/Madam,

Dy. General Manager, Department of Corporate Services, BSE LIMITED, First Floor, P.J. Towers, Dalal Street, Fort, Mumbai – 400001. Security ID: 517168

Sub: Investor Presentation on the audited financial results for the year ended 31st March, 2025

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we

enclose herewith the investor presentation on the audited financial results for the year ended 31st March, 2025.

Kindly take the same on your record.

Thanking you,

Yours faithfully, For SUBROS LIMITED

Kamal Samtani Company Secretary

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

Financial Results Quarter 4, FY 2024-25 Investor Presentation

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.

Company Profile

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

OUR PRESENCE

Equity Distribution

Indian Promoters -36.79%, Denso-20%, Suzuki-11.96%, Public-31.25%

Business

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

8 Locations (Pan India Presence) 2 Location (Noida) 1 Location (Noida)

Certifications

Market Shares

IATF 16949:2016; ERM ISO 31000:2018 ESH ISO 14001:2015, 45001:2018

42% (Passenger Car AC) 43% (Truck Aircon/Blower)

Revenue from Operation

Rs. 3368 Cr. (2024-25) US$ 401 Mn

Our Board

Ms. Shradha Suri Chairperson & Managing Director

Dr. Jyotsna Suri Director

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

Mr. Hisahi Takeuchi Representative of Suzuki Motor Corporation, Japan

Mr Yusuke Hara Representative of DENSO Corporation, Japan

Mr. Tomoaki Yoshimori Representative of DENSO Corporation, Japan

Mr. Yoshuira IIDA Alternate Director

Independent Directors

Mrs. Smita Mankad

Mr. Ashok Lavasa (IAS-Retd)

Mr. A K Sikri (Justice- Retd)

Mrs. Deepa Wahhwa (IFS-Retd)

Mr. Arvind Kapur

Mrs. Vanaja N Sarna (IRS-Retd)

Total 12 members 3 from Promoter, 3 from Collaborators and 6 Independent

SEC Team

Shradha Suri Marwah CMD

Mr P K Duggal ED & CEO

Mr. Srini Dampur EVP (Technical Centre & STEC)

OEC Team

Mr Hemant Agarwal CFO & SVP Finance

Mr. AK Parashar EVP & COO Operations

Mr. Ajay Agarwal VP SCM

Mr. Roopak Agarwal VP R&D

Mr S.S. Gill AVP Finance

Mr Gaurav Gupta VP HRD

Mr Harish Kumar AVP Operations

Rahul Shalya AVP CQF & Service

Customer Map

Passenger Car Segment (AC+ECM)

Refrigeration Trucks

Commercial Vehicle Segment (Bus, Truck, Tractor)

Railways (Driver Cabin + Coach)

Residential and Commercial

Tooling

Core Competencies

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

Strong manufacturing & process technology infrastructure

Proven capabilities In full-system design, validation, manufacturing & supplies

Pan-India presence

Availability of cutting-edge technology through in-house technology development & technical collaboration with Denso Japan

Diversified business into multiple segments

Financial Results & Highlights

Results Analysis - Revenue

Results Analysis - EBITDA

Results Analysis - PBT

Results Analysis - PAT

Financial key Indicators

Way Forward

Highlights- Financial Performance

FY 2024-25 v/s FY 2023-24

(Rs. in Cr.)

REVENUES

EBITDA

PBT

PAT

3367.57

343.12

203.46

150.40

Q4 2024-25 v/s Q4 2023-24

REVENUES

EBITDA

PBT

PAT

99.23

61.83

46.20

9.67%

27.61%

44.61%

53.99%

(Rs. in Cr.)

9.25%

22.72%

36.49%

50.57%

Q4 2024-25 v/s Q3 2024-25

(Rs. in Cr.)

REVENUES

EBITDA

PBT

PAT

99.23

61.83

46.20

10.66%

23.06%

35.01%

40.67%

Revenue

EBITDA

PBT

PAT

Business Highlights (Q4 2024-25)

Q4 24-25 vs Q4 23-24

Revenue growth is 9.25%

PV Segment Thermal business growth is 19%

EBIDTA growth is 22.72% Revenue growth is 10%

PBT growth is 36.49% EBIDTA growth is 14%

PAT growth is 50.57% PBT growth is 26%

Q4 2024-25 Highlights

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

Highest ever Revenue reported for Rs. 908.46 Cr. in quarter 4

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 3 new model started in Q4 Q1 2023-24

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

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

Standalone Results For Quarter Ending and Year Ending 31.03.2025

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

31.03.2025

Quarter Ended 31.12.2024

31.03.2024

31.03.2025

31.03.2024

Year Ended

90,568 279 90,846 646 91,492 66,028 72.90% 8,032 8.87% 7,509 8.29% 9,923 10.96% 3,424 3.78% 315 0.35% 6,183 6.83% 1,812 (249) 1,563 25.27% 4,620 5.10% 71 4,691 5.18% 7.08

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

82,829 322 83,151 372 83,523 60,899 73.52% 7,370 8.90% 7,168 8.65% 8,086 9.76% 3,184 3.84% 372 0.45% 4,530 5.47% 898 564 1,462 32.27% 3,068 3.70% (23) 3,045 3.68% 4.70

3,35,700 1,057 3,36,757 2,078 3,38,835 2,43,217 72.45% 32,245 9.61% 29,061 8.66% 34,312 10.22% 12,817 3.82% 1,148 0.34% 20,346 6.06% 6,276 (970) 5,306 26.08% 15,040 4.48% (58) 14,982 4.46% 23.05

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 - Revenue

Results Analysis - EBITDA

Results Analysis - PBT

Results Analysis - PAT

Financial key Indicators

Way Forward

Financial Performance Summary

Rs. in Cr.

FY 2023-24 vs FY 2024-25

9.67%

3,367.57

3,070.57

T B P

Revenue

Q4 FY24 vs Q4 FY25

9.25%

Q3 FY25 vs Q4 FY25

10.66%

831.51

820.98

908.46

FY 2023-24

FY 2024-25

Q4 FY 2023-24

Q3 FY 2024-25

Q4 FY 2024-25

Key Aspects (YoY):

Revenue is higher by 9.67% during the current financial year due to increase in volume and Start of Production (SOP) of new business award

Key Aspects (QoQ):

Revenue is higher by 9.25% in Q4 from corresponding quarter of last year due to increase in volume and Start of Production (SOP) of new business award

Key Aspects (PQ):

Revenue is higher by 10.66% in Q4 from previous quarter due to increase in volume

Financial Results & Highlights

Results Analysis - Revenue

Results Analysis - EBITDA

Results Analysis - PBT

Results Analysis - PAT

Financial key Indicators

Way Forward

Financial Performance Summary

Rs. in Cr.

EBITDA

Q4 FY24 vs Q4 FY25

22.72%

Q3 FY25 vs Q4 FY25

23.06%

FY 2023-24 vs FY 2024-25

27.61%

343.12

268.88

T B P

80.86

80.64

99.23

8.78%

10.22%

9.76%

9.85%

10.96%

FY 2023-24

FY 2024-25

Q4 FY 2023-24

Q3 FY 2024-25

Q4 FY 2024-25

Key Aspects (YoY):

EBIDTA is higher by 27.61% during the current financial year due to Cost down initiatives taken by the organisation

Key Aspects (QoQ):

EBIDTA is higher by 22.72% in Q4 from corresponding quarter of last year due to Cost down initiatives and process cost optimisation

Key Aspects (PQ):

EBIDTA is higher by 23.06% in Q4 from previous quarter due to increased volume.

Financial Results & Highlights

Results Analysis - Revenue

Results Analysis - EBITDA

Results Analysis - PBT

Results Analysis - PAT

Financial key Indicators

Way Forward

Financial Performance Summary

Rs. in Cr.

FY 2023-24 vs FY 2024-25

203.46

44.61%

140.70

T B P

PBT

Q4 FY24 vs Q4 FY25

36.49%

Q3 FY25 vs Q4 FY25

35.01%

45.30

45.80

61.83

4.60%

6.06%

5.47%

5.60%

6.83%

FY 2023-24

FY 2024-25

Q4 FY 2023-24

Q3 FY 2024-25

Q4 FY 2024-25

Key Aspects (YoY):

PBT is higher by 44.61% during the current financial year due to Cost down initiatives taken by the organisation

Key Aspects (QoQ):

PBT is higher by 36.49% in Q4 from corresponding quarter of last year due to Cost down initiatives and process cost optimisation

Key Aspects (PQ):

PBT is higher by 35.01% in Q4 from previous quarter due to increased volume

Financial Results & Highlights

Results Analysis - Revenue

Results Analysis - EBITDA

Results Analysis - PBT

Results Analysis - PAT

Financial key Indicators

Way Forward

Financial Performance Summary

Rs. in Cr.

Key Aspects:

PAT is higher due to lower tax rate after adoption of new tax regime w,e.f. 01.04.2024

FY 2023-24 vs FY 2024-25

150.40

53.99%

97.66

T B P

PAT

Q4 FY24 vs Q4 FY25

50.57%

Q3 FY25 vs Q4 FY25

40.67%

30.68

32.84

46.20

3.19%

4.48%

3.70%

4.01%

5.10%

FY 2023-24

FY 2024-25

Q4 FY 2023-24

Q3 FY 2024-25

Q4 FY 2024-25

Financial Results & Highlights

Results Analysis - Revenue

Results Analysis - EBITDA

Results Analysis - PBT

Results Analysis - PAT

Financial key Indicators

Way Forward

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

Rs. in Cr.

Indicators

FY 2023-24

FY 2024-25

Change

Status

Revenue from Operation

3070.57

3367.57

297.00

Other Income

Material Cost

Employee Cost

Other Expenses

Op. EBIDTA

Finance Cost

Depreciation

PBT

PAT

14.67

20.78

74.07%

72.45%

9.28%

8.66%

8.78%

0.38%

3.81%

4.60%

3.19%

9.61%

8.66%

10.22%

0.34%

3.82%

6.06%

4.48%

6.11

-1.62

0.33

0.00

1.44

-0.04

0.01

1.46

1.29

n

n

n

g

n

n

n

g

n

n

n Positive

g Moderate – variation upto 5% n Negative – variation exceeding 5%

Key Aspects:

Revenue is higher by 9.67% 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.

Key Indicators Q4 FY 2024-25 v/s Q4 FY 2023-24

Rs. in Cr.

Indicators

Q4 FY 2023-24 Q4 FY 2024-25 Change

Status

Revenue from Operation

831.51

908.46

76.95

Other Income

Material Cost

Employee Cost

Other Expenses

Op. EBIDTA

Finance Cost

Depreciation

PBT

PAT

3.72

6.46

73.52%

72.90%

8.90%

8.65%

9.76%

0.45%

3.84%

5.47%

3.70%

8.87%

8.29%

10.96%

0.35%

3.78%

6.83%

5.10%

2.74

-0.62

-0.03

-0.36

1.20

-0.10

-0.06

1.36

1.40

n

n

n

n

n

n

n

n

n

n

n Positive

g Moderate – variation upto 5% n Negative – variation exceeding 5%

Key Aspects:

Revenue is higher by 9.25% in Q4 from corresponding quarter of last year 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

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

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.

Key Indicators Q4 FY 2024-25 v/s Q3 FY 2024-25

Rs. in Cr.

Indicators

Q3 FY 2024-25 Q4 FY 2024-25

Change

Status

Revenue from Operation

820.98

908.46

87.48

Other Income

Material Cost

Employee Cost

Other Expenses

Op. EBIDTA

Finance Cost

Depreciation

PBT

PAT

4.79

6.46

72.72%

72.90%

9.67%

8.65%

9.85%

0.39%

3.86%

5.60%

4.01%

8.87%

8.29%

10.96%

0.35%

3.78%

6.83%

5.10%

1.67

0.19

-0.80

-0.36

1.11

-0.04

-0.08

1.23

1.09

n

n

g

n

n

n

n

n

n

n

n Positive

g Moderate – variation upto 5% n Negative – variation exceeding 5%

Key Aspects:

Revenue is higher by 10.66% in Q4 from previous quarter due to increase in volume

• Other Income is higher due to positive MTM on currency reinstatement.

• MSR is higher due to Product Mix.

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 - Revenue

Results Analysis - EBITDA

Results Analysis - PBT

Results Analysis - PAT

Financial key Indicators

Way Forward

WAY FORWARD

Market and Revenue Potential

Company Growth aligned to Industry Growth in all segments

Business Expansion in CV Segment (Bus, rail, Truck)

To Realize business opportunities Green Mobility ( EV, SHEV, CNG etc)

Operational Aspects

Technology upgrade to meet regulatory changes (BSVI, RDE, CAFÉ etc)

Mitigating Impact of Foreign Exchange thru Hedging and Aggressive Localization

Capacity thru Internal efficiency optimization and Expansion plans

Cost Optimization by improvement in Operational Efficiencies.

Human Skill development and Organization structure to meet Future requirement

ESG goals to meet future sustainability and social requirements

Thank You

Cooling the Planet

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