SAMBHVNSE24 July 2025

Sambhv Steel Tubes Limited has informed the Exchange about Investor Presentation

Sambhv Steel Tubes Limited

July 24, 2025

To,

To,

Listing Compliance Department

Listing Compliance Department

National Stock Exchange of India Limited

BSE Limited

Exchange Plaza, Bandra Kurla Complex,

P J Towers, Dalal Street,

Bandra (East), Mumbai– 400051

Mumbai - 400 001

Symbol: SAMBHV

Scrip Code: 544430

Dear Sir / Madam,

Sub: Earnings presentation and Press Release on Unaudited Financial Results for the

Quarter ended June 30, 2025

In terms of Regulation 30 of the Listing Regulations read with Schedule III to the Listing

regulations, please find attached Earnings Presentation and Press Release respectively made

by the Company on Unaudited Financial Results of the Company for the quarter ended June

30, 2025.

This disclosure along with the enclosures shall be made available on the website of the

Company at:

www.sambhv.com

This is for your information and records.

Thanking you,

For, Sambhv Steel Tubes Limited

Niraj Shrivastava

(Company Secretary and Compliance Officer)

Membership No. F8459

SAMBHV STEEL TUBES LIMITED

Q1FY26 Investor Presentation, July 2025

Disclaimer

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Sambhv Steel Tubes Limited (the “Company”) solely for the 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 what so ever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company.

Certain statements in this presentation concerning our future growth prospects are forward looking statements which involve a number of risks and uncertainties that could cause actual results to differ materially from those in such forward- looking statements. The risks and uncertainties relating to the statements include, but are not limited to, risks and uncertainties regarding fiscal policy, competition, inflationary pressures and general economic conditions affecting demand / supply and price conditions in domestic and international markets. The company does not undertake to update any forward-looking statement that may be made from time to time by or on behalf of the company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable. 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. The Company does not make any promise to update/provide such presentation along with results to be declared in the coming years.

2

Table Of Contents

Business Overview

Diversified Product Portfolio

Key Investment Thesis

Future Outlook

Q1FY26 Performance Highlights

01

02

03

04

05

Management Commentary

“Sambhv Steel Tubes Limited, recognized as single-location backward-integrated producer of structural pipes and tubes along with stainless steel coils, marked a key achievement with its debut on India’s premier stock exchanges. IPO proceeds have been deployed towards reducing debt and for general corporate purpose. With a diversified product portfolio & integrated presence across the pipes, tubes, & stainless steel value chain, we remain committed to sustainable growth.

Coming to Q1FY26 performance, I’m pleased to report that we have achieved highest-ever total sales volumes, revenue, EBITDA, & PAT, with YoY growth of 50%, 69%, 58%, & 35% respectively. Sambhv is well-positioned to capitalize on rising demand and lead India’s steel industry”

Mr. Suresh Goyal Chairman & Executive Director

4

Business Overview

FY25 at a Glance

Key Financial Highlights (FY25)

INR 15,114 Mn Revenue

INR 1,611 Mn Total EBITDA*

INR 1,546 Mn EBITDA

INR 580 Mn PAT

INR 5,624 EBITDA /T (Excl. Sponge Iron)

INR 5,321 EBITDA / T

INR 1,274 Mn Cash Flow from Operations

3.5x Debt / EBITDA

18 Days Working Capital Cycle

11.9% ROCE

Key Operational Metrics

Intermediate Products

Structural Pipes & Tubes

Stainless Steel

Pre-Galvanized Coils & Pipes

Total Volume

Production Volume 6,70,794 MTPA

Production Volume 2,15,099 MTPA

Production Volume 38,221 MTPA

Production Volume 30,190 MTPA

Production Volume 9,54,304

Sales Volume 55,565 MTPA

Sales Volume 2,12,623 MTPA

Sales Volume 9,745 MTPA

Sales Volume 12,648 MTPA

Sales Volume 2,90,581

Note - All figures show Standalone Financial Performance and are as at 31st March 2025; *Including Other Income

6

Key Milestones

FY18

FY19

FY20

FY22

FY23

FY24

FY25

FY26

Commenced operation with the manufacturing of sponge iron with installed capacity of 60,000 MTPA.

Commissioned 15MW power plant (6 MW WHRB + 9 MW AFBC) and commenced manufacturing of blooms / slabs with installed capacity of 120,000 MTPA.

Increased the capacity of Sponge iron to 105,000 MTPA, blooms/slabs to 231,000 MTPA and HR coils to 350,000 MTPA. Commenced manufacturing of ERW Pipes with installed capacity of 150,000 MTPA & increased it to 250,000 MTPA.

Expanded the capacity of sponge iron to 280,000 MTPA, HR coils to 390,000 MTPA, ERW & GI Pipes to 350,000 MTPA, and the power plant to 25 MW (16 MW WHRB + 9 MW AFBC). Achieved the capability to produce stainless steel blooms/slabs & HR coils with installed capacity of 60,000 MTPA each. Commenced manufacturing of GP Pipes with installed capacity of 100,000 MTPA and Stainless Steel CR Coils with installed capacity of 58,000 MTPA.

Expanded the production capacity of Sponge iron to 90,000 MTPA.

Expanded the capacity of blooms / slabs to 150,000 MTPA and commenced manufacturing of HR coils with installed capacity of 150,000 MTPA.

Increased the installed capacity for blooms/slabs to 317,000 MTPA and commenced manufacturing of GI pipe. Commissioned a 132 kVA power line.

Successfully raised INR 440 Cr & listed on stock exchanges.

WHRB: Waste Heat Recovery Boiler, AFBC: Atmospheric Fluidized Bed Combustion

7

Detailed Manufacturing Process Flow

Backward Integrated Steel & Pipes Manufacturing facility

8

Diversified Product Portfolio

Diversified product portfolio across the ERW black pipe value chain (1/3)

Capability to produce ERW pipes & tubes with thickness of 1.20mm to 5.00mm from in-house HR Coils available in following configuration: (i) square section from 15mm x 15mm to 113mm x 113 mm (ii) rectangular section from 40mm x 20mm to 145mm x 82mm and (iii) round pipes from 15NB to 125NB; Can also produce large diameter pipes from wider coils up of to 6.00mm thickness available in following configuration: (i) square section up to 150mm x 150 mm (ii) rectangular section up to 200mm x 100mm and (iii) round pipes up to 150NB.

ERW Black Pipes & Tubes

Sponge Iron

Blooms/Slabs (Mild Steel)

Narrow Width HR Coil (Mild Steel)

ERW Black Pipes & Tubes

GI Pipes

Steel Door Frame

Refined form of iron ore produced through direct reduction process.

Used for manufacturing of crude steel.

Semi-finished steel product produced by melting & casting.

Used for manufacturing narrow-width HR coils.

Deforming blooms/ slabs at high temperature. HAGC technology controls thickness and surface quality with high precision.

Used for manufacturing of ERW black pipes & tubes.

Manufactured by rolling HR coils and welding it longitudinally across its length.

Primarily sold through distributors who further sell it to various end user industries.

Coating a protective layer of zinc on ERW black pipes through hot dipping process which protects it from corrosion & increases life expectancy.

Essential for hot & cold water supply systems, irrigation systems, plumbing systems.

Manufactured by rolling HR coils and further welding it longitudinally.

Used in affordable housing projects, villages and forest areas due to their termite proof and eco-friendly properties.

Installed Capacity 2,80,000 MTPA

Installed Capacity 3,00,000 MTPA

Installed Capacity 3,90,000 MTPA

Installed Capacity 3,50,000 MTPA

10

Diversified product portfolio across pre-galvanised pipe value chain (2/3)

GP Coils and Pre-Galvanized (GP) Pipes & tubes

Sponge Iron

Bloom/Slabs (Mild Steel)

Narrow Width HR Coils (Mild Steel)

Cold Rolled (CR) Coils

GP Coils

Pre-Galvanized (GP) Pipes

Refined form of iron ore produced through direct reduction process.

Used for manufacturing of crude steel.

Semi-finished steel product produced by melting & casting.

Used for manufacturing narrow- width HR coils.

Deforming blooms/ slabs at high temperature. HAGC technology controls thickness and surface quality with high precision.

Used for manufacturing of CR coils.

Manufactured by rolling HR coils below the recrystallization temperature and is rolled at room temperature.

Majorly used for manufacturing of CRFH pipes and GP coils.

Coating CR coils with a layer of zinc through latest Non-Ox technology.

Manufactured by rolling GP coils and further welding it longitudinally.

Used to manufacture GP Pipes. Partial sale to industries such as pre-fabricated buildings, purlin, cable trays etc.

Generally used in telecommunication, infrastructure, construction, solar structures etc.

Used widely in coastal region due to its corrosion resistant property.

Installed Capacity 2,80,000 MTPA

Installed Capacity 3,00,000 MTPA

Installed Capacity 3,90,000 MTPA

Installed Capacity 1,00,000 MTPA

Galvanized (“GP”) coils, Cold rolled full hard (“CRFH”)

Installed Capacity 1,00,000 MTPA

11

Diversified product portfolio across the stainless steel value chain (3/3)

Stainless Steel

Blooms/Slabs (Stainless Steel)

Narrow Width HR Coils (Stainless Steel)

Stainless Steel HRAP Coils

Stainless Steel CR Coils

Semi-finished steel product produced by melting & casting.

For stainless steel, the melting process has an additional step called argon oxygen decarburization, or AOD process.

Used for manufacturing of narrow-width HR coils.

Deforming blooms/ slabs at high temperature. HAGC technology controls thickness and surface quality with high precision.

Used for manufacturing of stainless steel HRAP coil.

Manufactured by annealing and pickling HR coils in continuous annealing-pickling lines.

Has cleaner surface and improved mechanical properties for downstream processing.

Used for manufacturing of stainless steel CR coils.

Manufactured by cold rolling and bright annealing of HRAP coils.

Majorly sold to stainless steel pipe manufacturers and utensil makers etc.

Installed Capacity 60,000 MTPA

Installed Capacity 60,000 MTPA

Installed Capacity 58,000 MTPA

HR annealed and pickled (“HRAP”) coils, Cold rolled (“CR”) coils

12

Key Investment Thesis

Key Strengths

Single Location Backward Integrated Facility For Manufacturing ERW Steel Pipes & Tubes

Track Record Of Healthy Financial Performance

1

7

2

Strategically Located Manufacturing Plants Resulting In Operational Efficiencies

Experienced Promoters and Management Team With Vast Experience In Steel Industry

6

3

5

4

Strong Process Innovation And Execution Capabilities Allowing Us To Produce Value-added Products

Well-positioned To Take Advantage Of The Growing Demand For Quality ERW Steel Pipes And Tubes

Wide-spread Well Connected Distribution Network Across India

14

1A

Single location backward integrated facility for ERW steel pipes

Integrated manufacturing facility located in Sarora (Raipur)

Presence across the value chain

Forward Integration over the years

Sponge Iron

Power

Blooms / Slabs (MS* & SS #)

HR Coils (MS* & SS #)

CR Coils

ERW/GI Pipes & Tubes

GP Pipes

Installed Capacity

280,000 MTPA

16 MW - WHRB

9 MW - AFBC

300,000 MTPA - MS* 60,000 MTPA - SS #

390,000 MTPA - MS* 60,000 MTPA - SS #

100,000 MTPA

350,000 MTPA

100,000 MTPA

Intermediate products (Sponge iron, mild steel blooms/slabs, HR coils) largely used captively for production of ERW Pipes and tubes, GI/GP pipes & Steel door frame

Narrow-width HR coils for ERW Pipes of thickness as per customer requirements, at par with primary manufacturers, reducing dependency on external suppliers.

Equipped with advanced hot rolling mill with hydraulic automatic gauge control, for high precision and efficiency.

Utilizing scrap generated across the plant to manufacture blooms/slabs, aimed at recycling & reducing wastage.

ERW steel pipes and tubes manufacturer that refines steel directly from iron ore instead of making products from aftermarket coils.

Integrated setup reduces delivery timelines allowing to service customers faster, leading to lower working capital requirement.

Forward integration initiatives have enabled production of value added finished products resulting in cost advantages.

WHRB: Waste Heat Recovery Boiler, AFBC: Atmospheric Fluidized Bed Combustion, *MS-Mild Steel, #SS-Stainless Steel (Manufacturing has been started in FY25)

15

1B

Increased capacity of value added finished products over years

Installed Capacity (MTPA)

Capacity Utilization

March 31, 2025 March 31, 2024 March 31, 2023 March 31, 2022 March 31, 2025 March 31, 2024 March 31, 2023 March 31, 2022

2,80,000

3,00,000

3,90,000

60,000

3,50,000

1,00,000

58,000

1,00,000

1,05,000

3,17,400

-

1,05,000

2,31,000

-

90,000

1,50,000

-

3,50,000

3,50,000

1,50,000

-

2,50,000

1,00,000

-

-

-

2,50,000

1,00,000

-

-

-

-

-

-

-

16,98,000

11,22,400

10,36,000

25MW

15MW

15MW

3,90,000

15MW

Reducing external dependency on power

89.03%

85.08%

47.08%

57.87%

42.15%

70.55%

17.96%

47.97%

36.99%

-

114.67%

82.57%

-

58.71%

-

74.04%

-

-

-

-

111.32%

94.52%

-

120.16%

110.40%

-

54.63%

102.66%

-

41.78%

-

-

-

-

-

-

-

-

-

-

89.03%

90.11%

92.71%

91.44%

31st March 2024

43.7%

56.3%

43.1%

30th June 2025

56.9%

External Power Consumption External Sources

External Power Consumption External Sources

WHRB: Waste Heat Recovery Boiler, AFBC: Atmospheric Fluidized Bed Combustion

01

02

Residual heat from sponge iron kiln & in power steam from boilers used generation (WHRB) resulting in energy conservation & reduction in green- house gas emissions.

Utilizing by-products from sponge iron (like Dolochar) for power generation (AFBC) ensuring waste reduction & cost-effectiveness.

16

Bloom/Slabs with AOD (Stainless Steel)

60,000

Particulars

Sponge Iron

Bloom/Slabs (Mild Steel)

HR Coil (Mild Steel)

HR Coil (Stainless Steel)

ERW & GI Pipes

CR Coils (Mild Steel)

CR Coils (Stainless Steel)

Pre-Galvanized (GP) Pipes

Total

Power

Sustainable Captive Power Generation

Owned renewable energy power plant with total installed capacity of 25 MW comprising of 16 MW WHRB^ and 9 MW AFBC^ based systems.

2

Strategically located manufacturing plants resulting in operational efficiencies

Chhattisgarh

250 km from Sarora, subsidiary of largest coal producer in India. Long term supply agreements in place

Maharatna (PSU) Coal Mines

Kesda

Kuthrel

Sarora (Tilda) Facility

Facility (spread across 364,770 sqm) located in Close proximity to key suppliers

Producing India’s highest grade of iron ore, access to DRCLO grade as raw material

Navratna PSU Iron ore Mines

Optimizing logistics ensuring a steady and efficient supply chain as well as minimizing logistics complexities for distribution.

By harnessing natural resources of Chhattisgarh, able to produce sponge iron which is integral to its steel products and a key input in production value chain.

Well connected by roads and railways, locational advantage ensures easy availability of heavy vehicles for the distribution of products across India.

DRCLO: Directly reduced calibrated lump ore

2nd Manufacturing facility, spread over 73,980 SQM, has been operationalized in Kuthrel in FY25, for production of value added products such as GP coils, GP pipes, SS HRAP coils, SS CR coils etc.

Greenfield expansion planned in Kesda under wholly owned subsidiary, Sambhv Tubes Private Limited, for which land of 404,800 SQM has been acquired. NOC from Gram Panchayat has been obtained. Public hearing for EC has been successfully conducted by CECB. The HR mill has been procured and is being imported.

17

3A

Strong process innovation & execution allowing to produce value-added products

Secondary route for manufacturing HR Coil

Manufacture of Stainless Steel through AOD process

• Producing HR coils through a secondary manufacturing route,

using induction furnaces and sponge iron.

• Using sponge iron as a feed for induction furnaces and as a

substitute of steel scrap because high-quality scrap is costly and scarcely available.

• Scrap/virgin raw materials melted, decarburized & refined in a special AOD vessel. Degassing, homogenization, and inclusion flotation to produce a clean and uniform product.

• Among limited number of manufacturers in India manufacturing

SS blooms/slabs through the AOD process, which is a cost-effective process.

Manufacturing alloy steel products through ladle refining furnace

• Ladle refining furnace is used to raise the temperature and adjust

the chemical composition of molten steel.

Involves process such as de-oxidation, desulphurization, dephosphorization, controlled additions of alloying elements and inclusion modification on molten steel.

Cost-effective method for power generation

• WHRB based power plant with a capacity of 16 MW generating power

using flue gases generated from DRI kilns resulting in energy conservation.

• AFBC boiler based power plant with a capacity of 9 MW suitable for combustion of relatively low quality fuel which is generated as a by- product during the sponge iron manufacturing process; resulted into the reduction of waste.

AOD: Argon oxygen decarburization

18

4

Wide-spread well connected distribution network across India

FY23

FY24

FY25

Increasing distribution network across the country

1

1

4

1

1

6

2

2

1

1

2

1

1

1

1

1

8

4

2

1

1

8

2

2

3

1

20 Distributors

39 Distributors 600+ Dealers

2

1

1

1

5

1

2

1

9

1

1

10

2

2

3

1

43 Distributors 700+ Dealers

The company has built a strong foothold in Chhattisgarh, Maharashtra, Gujarat, Haryana, Rajasthan, Uttar Pradesh, Madhya Pradesh, and Telangana, with its geographic presence expanding from 10 states in FY23 to 15 states and 1 UT in FY25.

Regular sales meet with distributors & dealers, personalized visit to retailers & fabricators, training & feedback sessions for continuous product & quality improvement.

Supplying to OEMs, through distributors, engaged in a diverse range of industries, including crane manufacturers, tractor part producers, cultivator manufacturers, and telecommunication tower manufacturers.

Products also sold to end-user customers such as construction & infrastructure companies and government organizations & projects.

19

5

Well-positioned to take advantage of growing demand for ERW steel pipes & tubes

Global steel demand is primarily led by China & India, further room to increase per capita consumption in India at par with global economies

Global Steel Demand (MMTPA)

Global per capita steel consumption (CY23) - Kg

India Steel Demand (MMTPA)

Flat Steel

Long Steel

2,000-2,050

1,714

1,763

CY18

CY23

CY28P

World

Russia

USA

Japan

India

China

219

309

266

432

98

74.4

61.9

81.1

70.9

49.3

49.4

113-118

100-105

635

FY19

FY24

FY25E

FY29P

India steel demand set to grow at a faster rate driven by rapid infrastructure boost by the government

India Steel Pipe & Tubes Demand (MMTPA)

India ERW Pipes & Tubes (MMTPA)

Demand Segmentation- By Type & End User Industry (FY24)

Capacity

10.0

66%

Utilisation 12.0

13.0

69%

72%

9.3

64%

18.5

5.5

13.0

25-30%

FY25E

FY29P

FY19

FY22

FY23

FY24

30-35%

ERW Others

Total

8.8

2.9 5.9

FY19

12.3

3.3

9.0

FY24

13.1

3.9

9.2

Source: CRISIL Report; E – Estimated; P - Projected

12-14%

Oil & Gas

WSS

12-14%

Irrigation

Power

Structurals

12-13%

Others

1-2%

20

6

Experienced promoters and management team with vast experience

Brijlal Goyal, Promoter

• 34+ years of experience in steel and plastics manufacturing. • Played a pivotal role in the growth of business.

Vikas Kumar Goyal, MD & CEO • 19+ years of experience in the steel manufacturing industry. His role includes oversight of key functions including finance, strategy, sales and business development, marketing, procurement etc.

• Received Young Leader award 40 under 40 by Brand Story in

2024.

Bhavesh Khetan, Executive Director & COO • 10+ years of experience in iron and steel industry. • Relevant sector experience and oversees our overall plant

operations and administration.

Suresh Kumar Goyal, Chairman & Executive Director • 20+ years of experience in steel manufacturing, a veteran in industry.

• Received Times Most Powerful Leader award in 2022. • Has been instrumental in diversifying product portfolio, adopting new

technology & seamless execution of new projects.

Anu Garg, CFO • A CA by profession, she has 3+ years of experience. • Associate member of the Institute of Chartered Accountants of

India.

• Holds a bachelor’s degree in commerce from MATS University.

Bikash Agrawal, Chief Strategy Officer • 15+ years of experience in the field of finance. • Holds a master’s degree in business administration and

chartered financial analyst membership from CFA Institute, USA.

Ms. Nidhi Thakkar Independent Director

Mr. Manoj Khetan Independent Director

Mr. Kishore Kumar Singh Independent Director

Backed by an Experienced set of Board of Directors

~14 years of experience and previously associated with Sarda Energy and Minerals & Lafarge India

~9 years of experience in Steel industry and previously associated with National Steel & Agro Industries Ltd.& with Shreeyam Power

~36 years of association and he’s a retired Indian administrative services (“IAS”) officer

Also on Board of Directors

21

7A

Track record of healthy financial performance

5,000

4,000

3,000

2,000

1,000

-

Revenue (INR Million)

CAGR: 23%

12,858

15,114

8,193

9,372

FY22

FY23

FY24

FY25

EBITDA* (INR Million)

CAGR: 8%

EBITDA

EBITDA Margin

1,599

1,547

1,172

12.51%

12.44%

10.23%

1,245

15.20%

Gross Profit (INR Million)

CAGR: 31%

Gross profit

Gross Profit Margin

4,469

100.0%

3,656

2,405

29.57%

25.66%

28.43%

FY23

FY24

FY25

1,995

24.35%

FY22

PAT (INR Million)

PAT

PAT Margin 825

6.42%

721

8.80%

603

6.43%

581

3.84%

FY22

FY23

FY24

FY25

FY22

FY23

FY24

FY25

Note - All figures show Standalone Financial Performance; * Excluding other income

80.0%

60.0%

40.0%

20.0%

0.0%

10.0%

8.0%

6.0%

4.0%

2.0%

0.0%

22

7B

Track record of healthy financial performance

Sales Volume (MTPA)*

Finished Goods Sales Segmentation FY25 (By Value)

Structural Pipes and Tubes

Pre-Galvanised (GP) Coils and Pipes

Stainless Steel Coils

Intermediate Products

2,90,393

2,23,262

55,565

1,58,053

38,199

9,745

12,648

92,366

65,687

185,063

212,436

1,57,384

157,384

FY22

FY23

FY24

FY25

14%

3%

5%

8%

Intermediate Products

Others

Pre-Galvanised (GP) Coils and Pipes

Stainless Steel Coils

70%

Structural Pipes & Tubes

EBITDA/Ton (INR)

Cash Flow from Operations (INR Million)

7,911

7,422

7,161

5,321

1,424

1,274

656

345

FY22

FY23

FY24

FY25

FY22

FY23

FY24

FY25

*The captive consumption of intermediate products for production of our finished products increased in Fiscal 2024 and hence our sales volumes of intermediate products has declined. Figures are on Standalone Basis

23

7C

Track record of healthy financial performance

Working Capital Cycle^ (Days)

57

47

41

64

29

18

Return Ratios (%)

ROCE

ROE

34

20

25

18

12

12

FY22

FY23

FY24

FY25

FY22

FY23

FY24

FY25

Debt Metrics

Cash Flow from Operations to EBITDA Ratio

Debt/Equity

Debt/EBITDA

Interest Coverage Ratio

6.1

4.7

4.5

1.9

1.6

2.4

1.4

2.2

0.8

1.1

3.5

2.5

0.56

0.28

0.89

0.82

FY22

FY23

FY24

FY25

FY22

FY23

FY24

FY25

Note - All figures show Standalone Financial Performance; ^Days calculated on Revenue

24

7D

Annual Income Statement

Particulars (Rs. Mn)

FY25

FY24

FY23

FY22

Net Revenue from Operations

Total Expenditure

EBITDA

EBITDA Margin (%)

Other Income

Depreciation

EBIT

Finance Cost

PBT

Tax Expense

PAT

PAT Margin (%)

Reported EPS

15,114

12,858

9,372

13,567

11,259

8,200

1,547

1,599

1,172

8,193

6,948

1,245

10.23%

12.43%

12.52%

15.20%

65

344

36

209

18

162

14

101

1,268

1,426

1,028

1,158

478

790

209

581

318

1,108

283

825

218

810

207

603

191

967

246

721

3.84%

6.41%

6.44%

8.80%

2.41

3.79

3.01

3.59

Revenue CAGR 23% FY22-FY25

Gross Profit CAGR 31% FY22-FY25

EBITDA CAGR 8% FY22-FY25

Note - All figures show Standalone Financial Performance

25

7E

Annual Balance Sheet

Assets (Rs.in Mn)

FY25

FY24

FY23

FY22

7,150

857

3,367

2,156

2,940

2,353

215

167

Fixed Assets

Work-In-Progress

Goodwill

Intangible Assets

Financial Assets

i) Investments

ii) Other Financial Assets

Other Non-Current Assets

Non - Current Assets

Inventories

Financial Assets

i) Trade Receivables

ii) Cash & Cash Equivalents

iii)Bank Balances

iv)Other Financial Assets

Othe Current Assets

Current Tax Assets

Current Assets

Total Assets

0

655

309

134

9,106

2,539

1,472

51

110

31

996

40

1

1

153

571

6,248

1,491

941

76

354

21

270

Note - All figures show Standalone Financial Performance

EQUITY AND LIABILITIES (Rs. In Mn) Share Capital

Other Equity

Total Equity

Financial Liabilities

i) Borrowings

ii) Lease Liabilities

Provisions

Deferred Tax Liabilities

Non - Current Liabilities

Financial Liabilities

i) Borrowings

FY25

FY24

FY23

FY22

2,410

2,550

4,960

2,410

1,973

4,383

201

1,903

2,104

201

1,292

1,493

3,576

1,814

1,690

1,365

36

22

302

3,936

35

14

188

22

8

142

2

9

97

2,051

1,863

1,473

1,741

1,654

1,138

1,048

1

0

87

2

0

58

214

3,458

1,414

115

2,695

1,215

346

156

ia) Lease Liabilities

2

75

5

1

83

4

ii) Trade Payables

iii) Other Financial Liabilities

Other Current Liabilities

221

431

Provisions

3

3,247

264

183

11

1

978

128

135

2

69

0

283

69

57

1

7

5,239

14,345

3,153

9,401

2,064

5,521

1,890

4,585

Current Tax Liabilities

Current Liabilities

Total Equity & Liabilities

5,448

2,967

1,555

14,345

9,401

5,521

1

310

49

80

0

130

1,619

4,585

26

7E

Annual Cash Flow Statement

For the year ended (INR Million)

A. Cash flow from operating activities

Profit before tax

Adjustments for:

March 31, 2025

March 31, 2024

March 31, 2023

March 31, 2022

790

1,108

811

967

For the year ended (INR Million)

B. Cash flow from investing activities

Payments for purchase of property, plant, and equipment including capital work-in-progress, intangible assets, and capital advances

March 31, 2025

March 31, 2024

March 31, 2023

March 31, 2022

(2,227)

(2,849)

(871)

(989)

209

162

101

Proceeds from sale of property, plant, and equipment and intangible assets

4

2

Depreciation and amortisation expenses

Loss on sale of property, plant & equipment (net)

Balance written off for receivables & advances Allowance for doubtful debts, loans, advances, and others Fair value amortization on loan to employees Gain on sale of current investments

Gain on account of remeasurement in lease term

Finance cost Interest income

344

(1)

1

1

0 -

-

478 (49)

3

1

0

0 (3)

0

304 (23)

2

0

0

0 -

0

214 (9)

1

-

0

0 -

-

181 (7)

Operating profit before working capital changes

1,565

1,599

1,180

1,243

Adjustments for:

(Increase)/decrease in loans (Increase)/decrease in other financial assets (Increase)/decrease in other assets (Increase)/decrease in inventories (Increase)/decrease in trade receivables Increase/(decrease) in provisions Increase/(decrease) in trade payables Increase/(decrease) in other financial liabilities Increase/(decrease) in other current liabilities Cash flow from operations Less: Income tax paid (net)

Net cash generated from operating activities (A)

(7) (130) (727) (1,048) (532) 12 2,269 25 49 1,476 (202)

1,274

(3) (64) (49) (76) (596) 8 695 13 78 1,605 (181)

1,424

0 (17) 209 (199) (190) 10 (27) 3 (23) 947 (291)

656

(1) (19) (38) (860) (80) 4 168 7 19 443 (98)

345

Note - All figures show Standalone Financial Performance

Investment/(matured) in fixed deposit (net) Investment in subsidiary Proceeds from sales of investment in subsidiary Purchase of current investments Proceeds from sale of current investments Interest received Net cash (used in)/ from investing activities (B)

C. Cash flow from financing activities (refer note 45)

Proceeds from non-current borrowings Repayment of non-current borrowings

Proceeds / (repayment) of current borrowings (net) (excluding current maturities of non-current borrowings)

Repayment towards principal portion of lease liabilities Payment of interest on lease liabilities Proceeds from issue of equity shares (Refer Note 17) Share issue expenses Finance cost paid Net cash (used in)/ from financing activities (C)

Net increase/ (decrease) in cash and cash equivalents (A+B+C)

Cash and cash equivalents at the beginning of the year

Add: Cash and cash equivalents pursuant to business combinations

Cash and cash equivalents at the end of the year

209 (652) - - - 50 (2,615)

2,314 (401)

(65)

(2) (4) - - (526) 1,317

(24)

76

0

51

(283) 0 0 (500) 503 11 (3,116)

1,241 (1,081)

482

0 (2) 1,504 (50) (326) 1,766

74

2

76

19

(4) - - - - 7 (849)

979 (577)

13

(2) (1) - - (217) 195

1

1

2

2

(22) - - - - 6 (1,002)

1,312 (1,024)

545

0 0 - - (176) 657

(1)

1

1

27

Future Outlook

Key strategies (1/2)

Capacity Expansion

Increase Distribution Network

Value Added Products and Customization

Commissioned Kuthrel facility in FY25 with focus on GP Coils, GP Pipes, stainless steel HRAP coils & stainless steel CR coils. Facility also has excess land which can be used for further expansion

Expand reach to other States while increasing the supply to existing States as well to improve product availability by increasing no. of distributors to ensure outreach to a much larger pool of dealers, retailers and fabricators

Continue to develop new value added products and focus on customization to further increase the customer base and satisfy evolving market trends

Planning to commission Greenfield facility in Kesda under wholly owned subsidiary, Sambhv Tubes Pvt Ltd, with intention to add 1.20 MMTPA of finished products in 3 phases, Phase 1 is expected to be commissioned in FY27. NOC from Gram Panchayat & TOR from the MoEF has been obtained. Public hearing for EC has been successfully conducted by CECB. HR mill has been procured and land has been acquired.

Commenced supply of GP pipes to meet growing demand, especially targeting coastal belt. Accordingly, plan to increase distributors in states/UT’s such as Kerala, Tamil Nadu, Andhra Pradesh, Goa, Maharashtra etc. Also planning to expand international footprint by leveraging our expertise in ERW pipes and tubes (GI and GP)

Commenced production of SS HRAP coils, SS CR coils, CRFH pipes, GP coils and GP pipes in FY25. These products will help in increasing end-use industry exposure towards sectors including hot and cold-water supply systems, telecommunications, infrastructure, construction, firefighting systems, irrigation systems, plumbing systems, poles, signage supports, fencing, and handrails

29

Key strategies (2/2)

Cost Optimisation

Brand Building

Machining capabilities, automation of processes, adherence to high quality standards help in achieving operational efficiency.

For GP Coils & Pipes, company adopted advanced technology which will use significantly less quantity of zinc thereby further improving cost efficiency

Scope for establishing Power Plant to meet the remaining power requirement of Unit 1 and Unit 2, thereby reducing dependence on external power.

Continue to implement branding initiatives including impactful advertisements across electronic media, outdoor branding, digital platforms, & print media, to increase visibility

Personalized visits and informal gatherings like “Chai- Pe-Charcha” with fabricators and retailers . Periodic formal meets with distributors, dealers and retailers

Proactively meeting industry experts (architects, builders, contractors and traders) to discuss trends and explore opportunities

Continued participation in trade fairs & exhibitions (domestic and international) to connect with potential customers and gather market intelligence

30

Q1FY26 Performance Highlights

Q1FY26 at a Glance

Key Financial Highlights (Q1FY26)

INR 5,586 Mn Revenue

INR 735 Mn Total EBITDA^

INR 727 Mn EBITDA

INR 334 Mn PAT

INR 8,600 EBITDA /T (Excl. Sponge Iron)

INR 7,843 EBITDA / T

INR 391 Mn Cash Flow from Operations*

1.8x Debt / EBITDA*

22.6% ROCE**

21 Days Working Capital Cycle*

Key Operational Metrics

Intermediate Products

Structural Pipes & Tubes

Stainless Steel

Pre-Galvanized Coils & Pipes

Total Volume

Production Volume 1,86,634 MTPA

Production Volume 51,223 MTPA

Production Volume 32,606 MTPA

Production Volume 36,013 MTPA

Production Volume 3,06,476

Sales Volume 12,989 MTPA

Sales Volume 50,294 MTPA

Sales Volume 9,439 MTPA

Sales Volume 19,984 MTPA

Sales Volume 92,706

32 Note - All figures show Standalone Financial Performance; ^Including Other Income; *as on 30th Jun’25 on annualized basis; **excluding share application money received from Anchor Investors & as on 30th Jun’25 on annualized basis

Q1FY26 Quarterly Strategic Updates

Public hearing for Environmental Clearance of the Kesda Plant was successfully conducted by Chhattisgarh Environment Conservation Board.

Improved capacity utilization in the Pre-galvanized (GP) Pipes and Stainless Steel divisions.

Achieved highest quarterly performance to date in total sales volumes, revenue, EBITDA & PAT.

Consent to Establish (CTE) granted for doubling GP coils and Stainless Steel CR coils capacity from 58,000 MTPA to 116,000 MTPA each.

Successfully transitioning towards high margin value added products like CRFH Pipes, SS CR Coil and Galvanised Coils & Pipes

33

Financial Highlights

Revenue (INR Million)

Gross Profit (INR Mn) & Margin

69%

4,953

5,586

3,308

Gross Profit

Gross Profit Margin

31.61%

1,046

1,374

27.75%

1,672

29.92%

2,000

1,500

1,000

500

-

Q1FY25

Q4FY25

Q1FY26

Q1FY25

Q4FY25

Q1FY26

EBITDA (INR Million) & Margin

PAT (INR Million) & Margin

800

600

400

200

0

EBITDA

EBITDA Margin

13.89%

459

482

9.73%

727

13.02%

15.0%

10.0%

5.0%

0.0%

400

300

200

100

0

PAT

PAT Margin

7.48%

248

165

3.32%

334

5.98%

Q1FY25

Q4FY25

Q1FY26

Q1FY25

Q4FY25

Q1FY26

33% 32% 31% 30% 29% 28% 27% 26%

8.0%

6.0%

4.0%

2.0%

0.0%

34

Detailed Income Statement

Particulars (Rs. Mn)

Q1FY26 Q1FY25 Q4FY25

YoY

QoQ

FY25

FY24

YoY

Net Revenue from Operations

5,586

3,308

4,953

69%

13%

15,114

12,858

18%

Total Expenditure

4,859

2,848

4,471

71%

9%

EBITDA

727

460

482

58%

51%

13,567

1,547

11,259

20%

1,599

(3%)

EBITDA Margin (%)

13.02%

13.89%

9.73%

10.23%

12.44%

EBIT ( Incl. Other Income)

PBT (Excl. exceptional)

615

450

406

327

393

224

52%

56%

1,268

1,426

(11%)

38%

101%

790

1,108

(29%)

PBT Margin (%)

8.06%

9.89%

4.51%

5.23%

8.62%

PAT (Excl. exceptional)

334

248

165

35%

103%

581

825

(30%)

PAT Margin (%)

Reported EPS

5.98%

7.48%

3.32%

3.84%

6.42%

1.39

1.03

0.68

35%

104%

2.41

3.79

(36%)

35

Company Contact - cs@sambhv.com; camayank@sambhv.com

Investor Relations

Sana Kapoor Go India Advisors sana@GoIndiaAdvisors.com M:+91 81465 50469

Sheetal Khanduja Go India Advisors sheetal@GoIndiaAdvisors.com M:+91 97693 64166

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