Viyash Scientific Limited

rs,

Proven Ability In Life Sciences May 21, 2025 To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001 National Stock Exchange of India Limited Exchange Plaza, B

₹ 4,017 Million

SeQuent growth continues to accelerate Q4 FY25 – Revenues at ₹ 4,017 Million up by 11.2%, EBITDA at ₹ 569 Million up 38.7% FY25 – Revenues at ₹ 15,514 Million up by 13.3%, EB

11.2%

SeQuent growth continues to accelerate Q4 FY25 – Revenues at ₹ 4,017 Million up by 11.2%, EBITDA at ₹ 569 Million up 38.7% FY25 – Revenues at ₹ 15,514 Million up by 13.3%, EBITDA at ₹ 1,

₹ 569 Million

eQuent growth continues to accelerate Q4 FY25 – Revenues at ₹ 4,017 Million up by 11.2%, EBITDA at ₹ 569 Million up 38.7% FY25 – Revenues at ₹ 15,514 Million up by 13.3%, EBITDA at ₹ 1,993 Million up 86.6% Mum

38.7%

tinues to accelerate Q4 FY25 – Revenues at ₹ 4,017 Million up by 11.2%, EBITDA at ₹ 569 Million up 38.7% FY25 – Revenues at ₹ 15,514 Million up by 13.3%, EBITDA at ₹ 1,993 Million up 86.6% Mumbai, May

₹ 15,514 Million

25 – Revenues at ₹ 4,017 Million up by 11.2%, EBITDA at ₹ 569 Million up 38.7% FY25 – Revenues at ₹ 15,514 Million up by 13.3%, EBITDA at ₹ 1,993 Million up 86.6% Mumbai, May 20, 2025 SeQuent Scientific Limited

13.3%

7 Million up by 11.2%, EBITDA at ₹ 569 Million up 38.7% FY25 – Revenues at ₹ 15,514 Million up by 13.3%, EBITDA at ₹ 1,993 Million up 86.6% Mumbai, May 20, 2025 SeQuent Scientific Limited (SeQuent), w

₹ 1,993 Million

1.2%, EBITDA at ₹ 569 Million up 38.7% FY25 – Revenues at ₹ 15,514 Million up by 13.3%, EBITDA at ₹ 1,993 Million up 86.6% Mumbai, May 20, 2025 SeQuent Scientific Limited (SeQuent), which has businesses across

86.6%

69 Million up 38.7% FY25 – Revenues at ₹ 15,514 Million up by 13.3%, EBITDA at ₹ 1,993 Million up 86.6% Mumbai, May 20, 2025 SeQuent Scientific Limited (SeQuent), which has businesses across Animal He

14.2%

FY25 FY24 Growth % Revenues EBITDA Margins 4,017 569 3,612 411 11.2% 38.7% 14.2% 11.4% 280 bps 15,514 1,993 12.8% 13,697 1,068 7.8% 13.3% 86.6% 500 bps Deta

11.4%

FY24 Growth % Revenues EBITDA Margins 4,017 569 3,612 411 11.2% 38.7% 14.2% 11.4% 280 bps 15,514 1,993 12.8% 13,697 1,068 7.8% 13.3% 86.6% 500 bps Detailed pre

280 bps

rowth % Revenues EBITDA Margins 4,017 569 3,612 411 11.2% 38.7% 14.2% 11.4% 280 bps 15,514 1,993 12.8% 13,697 1,068 7.8% 13.3% 86.6% 500 bps Detailed presentation

“EBITDA for SeQuent is adjusted for ESOP Costs 7 FY25: Closed the year with healthy double-digit profitable growth All values in ₹ Mn Revenues Adj.”

“Viyash EBITDA is adjusted for one-time contractual bonus payable to Viyash management Source: Viyash Life Sciences website published Investor Presentation for Viyash numbers 14 Viyash: FY25 – Robust Full-year Performance All values in ₹ Mn Revenues Adj.”

“Focus on complex portfolio ✓ Manufacturing: New Jersey site; local manufacturing enables US Government & defense business ✓ Integration: All strategic and large volume products under vertical integration for cost leadership Source: Viyash Life Sciences website published Investor Presentation 18 Merger Update Q4FY25: Combined Business Performance Q4 FY25 (For the quarter) Revenue (INR Mn) Adj.”

“Viyash EBITDA is adjusted for one-time contractual bonus payable to Viyash management; EBITDA for SeQuent is adjusted for ESOP costs Source: Viyash Life Sciences website published Investor Presentation for Viyash numbers 20 FY25: Combined Business Performance FY25 Revenue (INR Mn) Adj.”

“This accounting amortization will continue till FY27 Exceptional Items include cost of accelerated vesting for share warrants, call option charge, merger expenses and one-time contractual bonus payable to Viyash management PAT adjusted for Amortization of acquisition intangibles (net of tax) and Exceptional Items 1.”

“Basket of high value medium volume products (no product > 13% FY25 API++ Revenue) Well diversified business with 175+ customers across 150+ markets; top 5 customers accounts for 15% of FY25 Revenue 14+ plants with FDA, EU GMP, ANVISA registrations with 15+ cumulative FDA audits 200+ R&D resources; invested in analytical team, regulatory and IP setup.”

SeQuent

1

Key Notes

1

SeQuent

Q4FY25 Performance Update Strong profitable business growth continues in Q4FY25 All values in ₹ Mn Revenues Adj. EBITDA1 Adj. EBITDA margin PAT ₹4,017 Million 11.2% YoY ₹569 Million 38.7% YoY 14.2% 280 bps YoY ₹103 Million 712% YoY Note: 1. EBITDA for SeQuent is adjusted for ESOP Costs 7 FY25: Closed the year with healthy double-digit profitable growth All values in ₹ Mn Revenues Adj. EBITDA1 Adj. EBITDA margin Net Debt to LTM Adj. EBITDA1 ₹15,514 Million ₹1,993 Million 12.8% 1.9x 13.3% YoY 86.6% YoY 505 bps YoY vs. 3.5x in FY24 Note: 1. EBITDA for SeQuent is adjusted for ESOP Costs 8 Revenue Performance – by Geography All values in ₹ Mn Revenue Distribution Q4 FY25 Q3 FY25 Q4 FY24 YoY Gr% FY25 FY24 YoY Gr% Formulations Europe Emerging Markets India APIs Other Sales Global Sales One Offs # 3,015 1,323 1,429 263 869 67 3,008 1,334 1,366 308 812 23 2,476 1,236 1,007 232 959 37 3,951 3,843 3,472 22% 7% 42% 13% (9%) 80% 14% 11,858 5,565 5,138 1,155 3,378 155 9,997 4,868 4,091 1,038 3,260 1

Key Notes

ESOP cost, Exceptional items and amortization of acquisition intangibles are non-cash or non-recurring accounting items that pertain to prior period events: - Exceptional Items include cost of accelerated vesting for share warrants, call option charge, merger expenses and provision for one-time costs - Amortization of acquisition intangibles in Viyash is on account of intangibles created during acquisitions done in FY22. This accounting amortization will continue till FY27 Exceptional Items include cost of accelerated vesting for share warrants, call option charge, merger expenses and one-time contractual bonus payable to Viyash management PAT adjusted for Amortization of acquisition intangibles (net of tax) and Exceptional Items 1. 2. Source: Viyash Life Sciences website published Investor Presentation for Viyash numbers 22 Combined Balance Sheet & Cash Flow: INR 2.5bn in Free Cash Generation in FY25 All values in ₹ Mn Balance Sheet Non-Current Assets Fixed Assets Goodwill Other Non-C