VIKASECONSE14 February 2019

Vikas EcoTech Limited has informed the Exchange regarding Investor Presentation

Vikas EcoTech Limited

VIKAS eci’3TECH LTD.

Ph.: +91-1143144444 - Email

: info@vikasecotech.com - Website : www.vikasecotech.com - CIN -L65999DL1984PLCO19465

-u

VEL/INV/14/02/2019

14th February, 2019

The General Manager-Listing National Stock Exchange Limited Exchange Plaza, Bandra—Kurla Complex Bandra(E) Mumbai—400051 Fax:— 022-26598235/36 NSE Symbol- VIKASECO

The General Manager—Listing Bombay Stock Exchange Limited Phiroze IeejeeBhoy Towers Dalal Street Fort, Mumbai—4000Ol

Scrip Code:- 530961

Sub: - Investor Presentation

Dear Sir,

Please find attached herewith Investor Presentation of the Company w.r.t. Quarterly Results of third quarter ended on 31st December 2018 of the Company for your record and further dissemination.

Kindly place it on record and update your website.

Thanking you

Regd. Office : Vikas House, 34/1, East Punjabi Bagh, New Delhi- 110026 (INDIA)

Plant1 : Industrlal Growth Centre, Phase I, SIDCO Complex, Dlstt. $amba 187 121 (J& Plant 2 : G-24-30, Vigyan Nagar, RIICO Indl. Area, Shahjahanpur, Dlstt. AIwar-301 706 (Raj)

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Vikas Ecotech Limited Corporate Presentation Q2FY19 Q3 FY19

Disclaimer

The material that follows is a Presentation of general background information about the Company’s activities as at the date of the Presentation. It is information given in summary form and does not purport to be complete and it cannot be guaranteed that such information is true and accurate. This Presentation does not constitute a prospectus, offering circular or offering memorandum or an offer, or a solicitation of any offer, to purchase or sell, any shares and should not be considered as a recommendation that any investor should subscribe for or purchase any of the Company’s equity shares.

This Presentation includes statements that are, or may be deemed to be, “forward-looking statements”. These forward-looking statements can be identified by the use of forward-looking terminology, including the terms “believes”, “estimates”, “anticipates”, “projects”, “predicts”, “aims”, “foresees”, “plans”, “expects”, “intends”, “may”, “will”, “seeks” or “should” or, in each case, their negative or other variations or comparable terminology, or by discussions of strategy, plans, aims, objectives, goals, future events or intentions. These forward-looking statements include all matters that are not historical facts. They appear in a number of places throughout this Presentation and include statements regarding the Company’s intentions, beliefs or current expectations concerning, amongst other things, its results or operations, financial condition, liquidity, prospects, growth, strategies and the industry in which the Company operates. By their nature, forward- looking statements involve risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. Forward-looking statements are not guarantees of future performance including those relating to general business plans and strategy of the Company, its future outlook and growth prospects, and future developments in its businesses and its competitive and regulatory environment. Neither the Company, nor its Directors, Promoter & Promoter Group, affiliates or other advisors or representatives nor any of its or their parent or subsidiary undertakings or any such person’s officers or employees gives any assurance that the assumptions underlying such forward-looking statements are free from errors nor do any of them accept any responsibility for the future accuracy of the forward-looking statements contained in this Presentation or the actual occurrence of the forecasted developments. Forward-looking statements speak only as of the date of this presentation. As a result, the Company expressly disclaims any obligations or undertaking to release any update or revisions to any forward-looking statements in this presentation as a result of any change in expectations or any change in events, conditions, assumptions or circumstances on which these forward-looking statements are based. No representation, warranty or undertaking, express or implied, is made or assurance given that such statements, views, projections or forecasts, if any, are correct or that the objectives of the Company will be achieved. The Company actual results of operations, financial condition and liquidity, and the development of the sector it operates in, may differ materially from those suggested by the forward-looking statements contained in this Presentation. In addition, even if the Company’s results of operations, financial condition and liquidity, and the development of the industry in which the Company operates, are consistent with the forward-looking statements contained in this Presentation, those results or developments may not be indicative of results or developments in subsequent periods.

The Company, as such, makes no representation or warranty, express or implied, as to, and does not accept any responsibility or liability with respect to, the fairness, accuracy, completeness or correctness of any information or opinions contained herein. The information contained in this Presentation, unless otherwise specified is only current as of the date of this Presentation. None of the Company, its Directors, Promoter and Promoter Group or affiliates, nor any of its or their respective employees, advisors or representatives or any other person accepts any responsibility or liability whatsoever, whether arising in tort, contract or otherwise, for any errors, omission or inaccuracies in such information or opinions or for any loss, cost or damage suffered or incurred however arising, directly or indirectly, from any use of its documents or its contents or otherwise in connection with this Presentation. The Company assumes no responsibility to publicly amend, modify or revise any forward looking statements, on the basis of any subsequent development, information or events, or otherwise. This presentation has been prepared based on the information available in the public domain and internal management information and estimates. The information contained herein is subject to change without notice. Past performance is not indicative of future results.

Vikas Ecotech Limited Q3 FY19 Corporate Presentation

2

Signed Distribution Agreement with Chinese Firm for Sales to USA & North America

Signed distribution agreement with Yuntinic Resources Inc., US subsidiary of world’s largest producer and exporter of tin metal, Yunnan Tin Group of China for distribution of Organotins

• VEL to manufacture & Yuntinic to distribute Organotin (PVC heat stabiliser) in USA & North America

o Meaning

• VEL gets endorsed by the World No. 1 in tin metal production and export

• VEL gets an entry into the world’s largest consumer of Organotins =>USA

• Higher utilisation: VEL would supply ~1,000 MTPA of Organotin to Yuntinic , in FY20 and onwards

o Implication

• Higher utilisation: Help ramp up capacity utilisation

• Better RM sourcing: Improved sourcing in terms of quality, consistency and price from Yunan Tin

• Margin & working capital improvement: higher utilisations + 60-day payment cycle from Yuntinic

o Pedigree

Yunan Tin: 130-year old Chinese group is the largest tin metal producer and exporter in the world

Yunan Tin: All products made under strict quality controls & using world-class technologies

VEL’s sample & commercial consignments sent USA have been approved by US customers

Vikas Ecotech Limited Q3 FY19 Corporate Presentation

3

Backward Integration to ensure Scalable Organotin Production

TGA

2-EHTG

Organotins

Technical Tie with a Leading German Manufacturer

o One of the world’s leading

manufacturers of TGA, key raw material for 2-EHTG

o Signed agreement with reputed German company for supply of TGA and technical know how

o Long term technical agreement

will ensure that 2-EHTG production is unhindered – a key requirement for producing Organotin

Vikas Ecotech Limited Q3 FY19 Corporate Presentation

Buying Established Manufacturing Facilities

o In talks with Delhi-based specialty chemicals manufacturer; Has an already operational plant in Gujarat

o VEL looking to buy controlling

stake in co.; will use ready-made facility to manufacture 2-EHTG in- house

o Trial production with German

partners is in progress & hopeful of commercial production by Q1 FY20

Increased Organotin Production

o 2-EHTG from Gujarat unit to be shipped to Shahjahanpur, Rajasthan plant for production of Organotins

o Gujarat facility has additional space to set up in-house Organotin production unit

4

Strategic Focus & Developments

P P

P

P

New Product Development via R&D

o R&D team innovating several new compounds for testing & eventual sale o Introduced new alternative to lead stabiliser & other key chemical components

Value Creation via Demerger of Low Margin Business

o Demerger approval by NLCT, of low margin entity Vikas Multicorp Ltd., completed o Shares of demerged entity issued to shareholders in ratio 1:1 o Separate listing of VML expected in Q4 FY19

Geographical Expansion via Chinese JV Partner

o Access to new & largest Organotin market: USA & North America, via JV with Chinese

firm Yuntinic, US subsidiary of Yunan Tin of China

o Expect supply of ~1,000 MTPA of Organotin to Yuntinic, in FY20 and onwards

Stabilising RM Volatility via New Facility

o In talks with Delhi-based specialty chemicals manufacturer; Has an already

operational plant in Gujarat

o Expect to use ready-made Gujarat facility to manufacture Organotins in-house

Vikas Ecotech Limited Q3 FY19 Corporate Presentation

5

Q3 FY19: Organotin & Specialty Compounds Aid Revenue Growth Q3 FY19: Snapshot

Q3 FY19: Strong Revenue Growth

Q3 FY19

Q2 FY19

9M FY19

INR Mn

Q3 FY19

Q2 FY19

QoQ %

INR Mn

Revenues

Expenses

EBITDA

690

626

64

487

367

120

1,765

1,455

310

EBITDA Margin

9.3%

24.6%

17.6%

Depreciation

Finance Costs

PBT

Tax Expenses

PAT

PAT (comprehensive)

13

39

12

3

9

11

Demerged financial statements

11

20

88

19

69

69

35

88

187

53

134

135

Speciality Compounds Speciality Additives Other Income

Total Revenue

408 222 60 690

260 164 63 487

57% 36% (6%) 42%

o VEL had a higher cost inventory at the end of Q2 FY19 as raw material prices had strongly appreciated during Q1 and Q2 due to swift rise in crude oil and commodity prices.

o Company was not able to pass on this elevated inventory prices to its

customers in Q3 due to rapid drop in Crude oil & Tin metal prices along with the heightened Dollar volatility.

o This one-time COGS impact due to costly raw material has led to decline

in Q3 margins.

o The current fall in crude oil and commodity prices along with the more stable rupee, has lead to lower raw material prices as of now, which will aid the company going forward.

o Until Q2 FY19, banking limits were shared between the Speciality

chemicals and now demerged trading & recycled divisions, and hence, interest costs were apportioned to both the segments

o Q3 onwards, the total interest is being served from Speciality chemicals

division only leading to higher finance cost in the current quarter

Vikas Ecotech Limited Q3 FY19 Corporate Presentation

6

Standalone Balance Sheet – H1 FY19

ASSETS (INR Mn) Non-current assets Property, plant and equipment Financial assets

Loans Investments

Deferred tax assets (net) Other non-current assets

Current assets Inventories Financial assets

Trade receivables Cash and cash equivalents Other bank balances Other financial assets Assets Held for Sale Other current assets

TOTAL

H1 FY19

290

5 - 18 190

957

1217 3 131 3 - 386

3200

Vikas Ecotech Limited Q3 FY19 Corporate Presentation

FY18

272

EQUITY AND LIABILITIES (INR Mn) Equity Equity share capital Other equity

H1 FY19

280 1138

5 48 Non-current liabilities Financial liabilities 18 Borrowings 134

Provisions

786

Current liabilities Financial liabilities

Borrowings Trade payables Other financial liabilities

1391 33 56 1 33 Other current liabilities 400

Current tax liabilities (net)

Provisions

3178

TOTAL

43 1

1220 263 26 0 43 184

3200

FY18

280 1012

54 4

1335 296 27 1 37 134

3178

7

De-Merger to Significantly Unlock Value

Vikas EcoTech (High Margin Segments)

Specialty Compounds

Specialty Additives

Recycled Products

Vikas MultiCorp (High Volume Segments)

KEY BENEFITS FROM DEMERGER

o Higher EBITDA margins for Vikas EcoTech from concentrated focus on specialty chemicals

o Lower revenue fluctuations in standalone business as

trading segment gets separated

o Increased focus on R&D to create eco-friendly &

technologically superior products

o Concentrated & individual business strategy and

expansion plan for each entity

Trading

o Greater management control & higher transparency

in every business

Vikas Multicorp likely to be listed in Q4 FY19

Vikas Ecotech Limited Q3 FY19 Corporate Presentation

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For further information, please contact -

Ms. Sheetal Khanduja Go India Advisors +91 9769364166 sheetal@goindiaadvisors.com

Ms. Tanya Khosla Go India Advisors +91 9769387813 tanya@goindiaadvisors.com

Vikas Ecotech Limited Q3 FY19 Corporate Presentation

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