RMLNSE13 February 2019

Rane (Madras) Limited has informed the Exchange regarding Investor Presentation to be presented during the Earnings Conference Call scheduled on Friday, February 15, 2019 at 15:00 hrs (IST) to discuss...

Rane (Madras) Limited

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//Online Submission//

February 13, 201 g

Kæne {}V?adras} fr-årmited

RML / SE / llg 12018-19

Dear Sir / Madam,

sub: Earnings presentation - un-Audited Financial Results for the quarter ended December

3't,2018

Ref: Our letter no. RMUSE/47I20'| B-19 dated February 08, 2019

This is with reference to our aforementioned letter intimat¡ng Earnings Conference Call scheduled on Friday, February 15, 2019 at l5:00 hrs (lST) to discuss un-audited financiat resutts for the quarter ended December 31, 2018. we enclose herewith copy of the Ëarnings presentation proposed to be made thereat, to the analysts and ¡nvestors.

The same is also being made ava¡lable on the website of the company, www.ranegroup.com.

We request you to take the above on record and note the compliance with SËBl (Listing Obi¡gations and Disclosure Requirements) Regulations, 201S (SEBI LODR).

Thanking you.

Yours faithfully,

For Ra2eqld ras) Li mited

Sd S

aSh

etary

Encl ala

v{.

Rane Group

E a r n i n g s P r e s e n t a t i o n | Q 3 F Y 1 9

F e b r u a r y 2 0 1 9

w w w . r a n e g r o u p . c o m

Not to be copied or distributed without permission of Rane Holdings Limited

1

Outline

› Industry Performance Review – Q3 FY19

› Rane Group Performance Review – Q3 FY19

› Group Companies Performance Highlights – Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

2

Industry Performance Review (Q3 FY19)

Vehicle Segment

Passenger Cars (PC) Utility Vehicles (MUV) - Total Passenger Vehicle Vans (MPV) Small Commercial Vehicles (SCV) Light Commercial Vehicles (LCV) Medium & Heavy Commercial Vehicles (M&HCV) - Total Commercial Vehicle 2-Wheeler Farm Tractors (FT)

Production YoY Growth# in % -9% -13% -10% 23% 32% 2%

Rane Group Sales Growth YoY in % (India OEM) -6% -7% -6% 28% -2% 11%

14%

13% 10% 16%

13%

11% 13% 30%

Rane Group Revenue Split * (India OEM)

40% 18% 58% 1% 3% 7%

19%

29% 3% 7%

* Negligible presence in 3-wheeler. Other segments such as Rail, Defence and Stationary Engines contribute around 2%

# Source: SIAM

› Sales to Passenger Vehicle segment declined due to subdued demand partly driven by increase in fuel prices and higher cost of

insurance premiums

› Demand softened in Commercial Vehicle segment; In SCV and M&HCV segment model-mix resulted in lower growth than industry › In Farm Tractor segment, gained market share for manual steering gear and entered into new models with hydraulics products › Performance in 2-Wheeler segment supported by ramp up in supplies of Valve train components and Disc pad products

Not to be copied or distributed without permission of Rane Holdings Limited

3

Outline

› Industry Performance Review – Q3 FY19

› Rane Group Performance Review – Q3 FY19

› Group Companies Performance Highlights – Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

4

Group Aggregate Performance Review (Q3 FY19)

Total Net Revenue (Rs cr.)

EBITDA (Rs cr.)

1,231.7

6.4%

1,310.9

12.7%

156.3

8.4%

29.9%

109.6

Q3 FY2018

Q3 FY2019

Q3 FY2018

Q3 FY2019

PBT* (Rs cr.)

7.8%

96.7

55.2%

3.3%

43.3

Q3 FY2018

Q3 FY2019 * PBT before exceptional items

› Total Net Revenue increased by 6.4% from Rs. 1,231.7 Cr in Q3 FY18 to Rs. 1,310.9 Cr in Q3 FY19 – Revenues from Indian OE customers had muted growth of 2% YoY. The growth in all segments started weakening – Revenues from international customers grew 25% YoY. Growth driven by increase in schedules from key OEM customers for

Mechanical Steering Systems and Occupant Safety products

› EBITDA declined by 29.9% from Rs. 156.3 Cr in Q3 FY18 to Rs. 109.6 Cr in Q3 FY19 – Unfavorable forex movement, increase in raw material/ employee cost across various business and provision for estimated expenses

towards product warranty claim of Rs. 20.45 Crs in RNSS impacted the profitability

› PBT dropped by 55.2% from Rs. 96.7 Cr in Q3 FY18 to Rs. 43.3 Cr in Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

5

RHL Consolidated Performance Review (Q3 FY19)

Total Net Revenue (Rs cr.)

EBITDA (Rs cr.)

595.6

7.2%

638.8

11.8%

9.9%

70.4

10.0%

63.3

PBT* (Rs cr.)

11.3%

67.1

47.4%

5.5%

35.3

Q3 FY2018

Q3 FY2019

Q3 FY2018

Q3 FY2019

Q3 FY2018

Q3 FY2019

* PBT before exceptional items and includes profits from JV

› Total Net Revenue increased by 7.2% from Rs. 595.6 Cr in Q3 FY18 to Rs. 638.8 Cr in Q3 FY19

› EBITDA decreased by 10.0% from Rs. 70.4 Cr in Q3 FY18 to Rs. 63.3 Cr in Q3 FY19

› PBT declined by 47.4% from Rs. 67.1 Cr in Q3 FY18 to Rs. 35.3 Cr in Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

6

Group Aggregate Performance Review (YTD)

Rs Cr

Total Net Revenue

EBITDA

EBITDA Margin

PBT Before Exceptional Items

*Exceptional (Expenses) / Income

PBT

PBT Margin

PAT

PAT Margin

Total Comprehensive Income

*Note, exceptional income represents profit from land swap transaction at RNSS

9M FY18

9M FY19

Growth

3,404.8

415.6

12.2%

236.2

32.11

268.3

7.9%

179.0

5.3%

175.6

4,025.4

400.6

10.0%

208.2

-

208.2

5.2%

130.2

3.2%

129.3

18.2%

-3.6%

-225 bps

-11.8%

-22.4%

-271 bps

-27.3%

-202 bps

-26.3%

Not to be copied or distributed without permission of Rane Holdings Limited

7

RHL Consolidated Performance Review (YTD)

Rs Cr

Total Net Revenue

EBITDA

EBITDA Margin

PBT Before Exceptional Items

*Exceptional (Expenses) / Income

PBT

PBT Margin

PAT

PAT Margin

Total Comprehensive Income

9M FY18

9M FY19

Growth

1,650.2

1,929.3

189.9

11.5%

164.2

15.7

179.9

10.9%

118.0

7.1%

114.7

186.3

9.7%

143.6

-

143.6

7.4%

86.5

4.5%

85.3

16.9%

-1.9%

-185 bps

-12.5%

-20.2%

-346 bps

-26.7%

-267 bps

-25.7%

*Note, exceptional income represents share of profit from land swap transaction at RNSS

Not to be copied or distributed without permission of Rane Holdings Limited

8

Outline

› Industry Performance Review – Q3 FY19

› Rane Group Performance Review – Q3 FY19

› Group Companies Performance Highlights – Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

9

Rane (Madras) Ltd.

(RML)

Not to be copied or distributed without permission of Rane Holdings Limited

10

RML Standalone – Operational Performance Review

Market Environment

› Indian automotive industry witnessed softening of demand particularly passenger

vehicle segment experienced decline in volumes

› Lower offtake on served models for die casting products from the North American

market

Operational Highlights

› Strong traction for hydraulic business

Business Split (Q3 FY19)

By Market (%)

Intl OEM, 23

India OEM&OES, 64

India Aftermarket, 13

By Vehicle Segment (%)

FT, 17

M & HCV, 17

LCV, 8

SCV, 6

MPV, 2

PC, 31

Not to be copied or distributed without permission of Rane Holdings Limited

MUV, 19

11

RML Standalone – Financial Performance Review

Total Net Revenue (Rs cr.)

EBITDA (Rs cr.)

PBT* (Rs cr.)

12.0%

319.7

6.8%

341.4

38.5

7.5%

10.4%

35.6

Q3 FY2018

Q3 FY2019

Q3 FY2018

Q3 FY2019

› Total Net Revenue increased by 6.8% from Rs. 319.7 Cr in Q3 FY18 to Rs. 341.4 Cr in Q3 FY19

6.2%

19.8

4.3%

26.0%

14.6

Q3 FY2018

Q3 FY2019

* PBT before exceptional items

– 4% growth in India sales supported by strong off take from Farm Tractor segment – 16% growth in International business, there was strong demand for Steering products but lower offtake of Die cast products

› EBITDA declined by 7.5% from Rs. 38.5 Cr in Q3 FY18 to Rs. 35.6 Cr in Q3 FY19

– Unfavourable mix, inflationary pressure on raw material and employee cost, resulted in 162 bps drop in EBITDA margin

› PBT dropped by 26.0% from Rs. 19.8 Cr in Q3 FY18 to Rs. 14.6 Cr in Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

12

RML – Standalone Financials (YTD)

Rs Cr

Total Net Revenue

EBITDA

EBITDA Margin

PBT Before Exceptional Items

Exceptional (Expenses) / Income

PBT

PBT Margin

PAT

PAT Margin

Total Comprehensive Income

9M FY18

9M FY19

Growth

868.4

94.7

10.9%

35.7

-

35.7

4.1%

25.3

2.9%

25.1

1,045.0

115.1

11.0%

55.0

-

55.0

5.3%

38.3

3.7%

37.2

20.3%

21.6%

11 bps

54.1%

54.1%

115 bps

51.0%

74 bps

48.2%

Not to be copied or distributed without permission of Rane Holdings Limited

13

RML Consolidated – Financial Performance Review

Total Net Revenue (Rs cr.)

EBITDA (Rs cr.)

PBT* (Rs cr.)

364.0

6.4%

387.2

9.7%

35.4

7.5%

18.5%

28.9

Q3 FY2018

Q3 FY2019

Q3 FY2018

Q3 FY2019

› Total Net Revenue increased by 6.4% from Rs. 364.0 Cr in Q3 FY18 to Rs. 387.2 Cr in Q3 FY19 – Rane Precision Die Casting (RPDC) experienced lower offtake across served segments.

› EBITDA declined by 18.5% from Rs. 35.4 Cr in Q3 FY18 to Rs. 28.9 Cr in Q3 FY19

3.6%

13.1

78.0%

0.7%

2.9

Q3 FY2018

Q3 FY2019

* PBT before exceptional items

– RPDC improved delivery performance with customers and achieved lower employee cost. However, lower sales and higher

cost on utilities, repairs and tooling maintenance resulted in increased loss.

› PBT dropped from Rs. 13.1 Cr in Q3 FY18 to Rs. 2.9 Cr in Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

14

RML – Consolidated Financials (YTD)

Rs Cr

Total Net Revenue

EBITDA

EBITDA Margin

PBT Before Exceptional Items

Exceptional (Expenses) / Income

PBT

PBT Margin

PAT

PAT Margin

Total Comprehensive Income

9M FY18

9M FY19

Growth

1,005.2

1,185.2

95.3

9.5%

25.6

-

25.6

2.6%

15.2

1.5%

13.1

101.1

8.5%

27.0

-

27.0

2.3%

10.2

0.9%

8.5

17.9%

6.1%

-95 bps

5.2%

5.2%

-27 bps

-32.8%

-65 bps

-34.8%

Not to be copied or distributed without permission of Rane Holdings Limited

15

Rane Engine Valve Ltd.

(REVL)

Not to be copied or distributed without permission of Rane Holdings Limited

16

REVL – Operational Performance Review

Market Environment

› Though there is demand softening, ramp up in supplies and start of new programs

helped to post strong growth in Indian OE segment

› Ramp up in supplies to key International customers

Business Split (Q3 FY19)

By Market (%)

Intl Aftermarket, 9

India Aftermarket, 8

Intl OEM, 22

India OEM&OES, 61

Operational Highlights

› Capacity utilization continued to improve at various plant locations resulting in

improvement in supplies to OEM customers

› Plants working on various initiatives to improve operational performance

By Vehicle Segment (%)

FT, 10

SCV&LCV, 5

M&HCV, 9

MUV&MPV, 4

Stationary Engine & Others, 25

PC, 24

Not to be copied or distributed without permission of Rane Holdings Limited

2W/3W, 23

17

REVL – Financial Performance Review

Total Net Revenue (Rs cr.)

EBITDA (Rs cr.)

PBT* (Rs. cr.)

93.1

15.5%

107.5

4.2%

3.9

32.7%

4.8%

5.2

Q3 FY2018

Q3 FY2019

Q3 FY2018

Q3 FY2019

Q3 FY2018

3.0%

Q3 FY2019 (5.1)

-4.8%

(5.3)

-5.7%

* PBT before exceptional items

› Total Net Revenue increased by 15.5% from Rs. 93.1 Cr in Q3 FY18 to Rs. 107.5 Cr in Q3 FY19

– 11% growth in Indian OE segment supported by ramp up in volumes with passenger vehicle and two wheeler customers – 23% growth in International sales primarily driven by ramp up in volumes to key OE customers

› EBITDA improved by 32.7% from Rs. 3.9 Cr in Q3 FY18 to Rs. 5.2 Cr in Q3 FY19

– Better operational performance and productivity benefits helped to offset adverse forex movement, unfavourable product mix

and increase in raw material/employee costs

› Loss before tax for Q3 FY19 was Rs. 5.1 Cr as against Rs. 5.3 Cr in Q3 FY18

Not to be copied or distributed without permission of Rane Holdings Limited

18

REVL – Financials (YTD)

Rs Cr

Total Net Revenue

EBITDA

EBITDA Margin

PBT Before Exceptional Items

Exceptional (Expenses) / Income

PBT

PBT Margin

PAT

PAT Margin

Total Comprehensive Income

9M FY18

9M FY19

Growth

276.2

13.7

5.0%

(13.0)

-

(13.0)

-4.7%

(8.3)

-3.0%

(8.8)

318.4

11.9

3.7%

(18.1)

-

(18.1)

-5.7%

(11.9)

-3.7%

(12.3)

15.3%

-13.2%

-123 bps

-39.7%

-39.7%

-100 bps

-44.1%

-75 bps

-40.0%

Not to be copied or distributed without permission of Rane Holdings Limited

19

Rane Brake Lining Ltd.

(RBL)

Not to be copied or distributed without permission of Rane Holdings Limited

20

RBL – Operational Performance Review

Market Environment

› Strong demand for 2W Disc pads in Indian market › Moderate demand from Aftermarket segment; Drop on account of high base in Q3

FY18

Business Split (Q3 FY19)

By Market (%)

Intl OEM, 3

India OEM&OES, 58

India Aftermarket, 39

Operational Highlights

› In the Aftermarket, launched new AF grade Brake Lining focused on HCV segment › Working on various projects to enhance the testing capabilities towards meeting

future requirements across segments

By Vehicle Segment (%)

FT, 2

2W/3W, 8

Rail, 4

M & HCV, 36

Not to be copied or distributed without permission of Rane Holdings Limited

LCV, 2

SCV, 2

MPV, 2

MUV, 14

PC, 30

21

RBL – Financial Performance Review

Total Net Revenue (Rs cr.)

EBITDA (Rs cr.)

128.5

4.6%

134.5

19.6%

15.3%

25.2

18.5%

20.6

PBT* (Rs cr.)

15.3%

19.7

24.0%

11.1%

14.9

Q3 FY2018

Q3 FY2019

Q3 FY2018

Q3 FY2019

Q3 FY2018 * PBT before exceptional items

Q3 FY2019

› Total Net Revenue increased by 4.6% from Rs. 128.5 Cr in Q3 FY18 to Rs. 134.5 Cr in Q3 FY19

– Sales to Indian OE customers grew 7% supported particularly by M&HCV and Two Wheeler segment – Sales to Aftermarket dropped 2% on the high base in Q3 FY18 which had 28% growth owing to post GST stock alignment

› EBITDA decreased by 18.5% from Rs. 25.2 Cr in Q3 FY18 to Rs. 20.6 Cr in Q3 FY19

– Adverse forex movement, unfavourable product mix, increase in raw material resulted in the EBITDA margin drop

› PBT declined by 24.0% from Rs. 19.7 Cr in Q3 FY18 to Rs. 14.9 Cr in Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

22

RBL – Financials (YTD)

Rs Cr

Total Net Revenue

EBITDA

EBITDA Margin

PBT Before Exceptional Items

Exceptional (Expenses) / Income

PBT

PBT Margin

PAT

PAT Margin

Total Comprehensive Income

9M FY18

9M FY19

Growth

341.8

60.3

17.6%

44.0

-

44.0

12.9%

29.8

8.7%

30.2

378.9

49.2

13.0%

32.3

-

32.3

8.5%

22.4

5.9%

22.1

10.9%

-18.4%

-466 bps

-26.6%

-26.6%

-435 bps

-24.8%

-281 bps

-27.0%

Not to be copied or distributed without permission of Rane Holdings Limited

23

Rane TRW Steering Systems

(RTSS)

Not to be copied or distributed without permission of Rane Holdings Limited

24

RTSS – Operational Performance Review

Market Environment

› There was sudden drop in Indian Commercial Vehicle volumes impacting steering gear

products

› Indian Passenger vehicle market remained weak resulting in significant drop in volumes

for occupant safety products

Operational Highlights

› Won 3 customer awards

– Overall Supplier Efficiency award from TML – New product development award from SML – ISUZU – Best Supplier award for quality from TML-Pant Nagar

› The sudden dip in the CV market adversely impacted the operations › Strong traction for occupant safety products with export customers

Not to be copied or distributed without permission of Rane Holdings Limited

Business Split (Q3 FY19)

By Market (%)

India OEM&OES, 63

Intl OEM, 34

India Aftermarket, 3

By Vehicle Segment (%)

M & HCV, 32

FT & Others, 1

PC, 16

LCV, 11

SCV, 1

MUV&MPV, 39

25

RTSS – Financial Performance Review

Total Net Revenue (Rs cr.)

EBITDA (Rs cr.)

PBT* (Rs cr.)

304.0

10.3%

335.3

14.0%

42.6

10.6%

16.5%

35.6

Q3 FY2018

Q3 FY2019

Q3 FY2018

Q3 FY2019

10.5%

31.9

25.1%

7.1%

23.9

Q3 FY2018 * PBT before exceptional items

Q3 FY2019

› Total Net Revenue increased by 10.3% from Rs. 304.0 Cr in Q3 FY18 to Rs. 335.3 Cr in Q3 FY19

– Sales to Indian OE customers declined 5% owing to drop in sales of served customers of occupant safety products – Sales to International customers grew by 45% supported by strong off take and commencement of supplies to new programs

› EBITDA decreased by 16.5% from Rs. 42.6 Cr in Q3 FY18 to Rs. 35.6 Cr in Q3 FY19

– Adverse product mix, increase in raw material / employee costs resulted in the EBITDA margin drop

› PBT dropped from Rs. 31.9 Cr in Q3 FY18 to Rs. 23.9 Cr in Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

26

RTSS – Standalone Financials (YTD)

Rs Cr

Total Net Revenue

EBITDA

EBITDA Margin

PBT Before Exceptional Items

Exceptional (Expenses) / Income

PBT

PBT Margin

PAT

PAT Margin

Total Comprehensive Income

9M FY18

9M FY19

Growth

808.2

105.9

13.1%

75.6

-

75.6

9.4%

50.9

6.3%

50.5

998.0

115.0

11.5%

81.1

-

81.1

8.1%

53.9

5.4%

55.5

23.5%

8.5%

-159 bps

7.2%

7.2%

-123 bps

5.9%

-90 bps

9.9%

Not to be copied or distributed without permission of Rane Holdings Limited

27

Rane NSK Steering Systems

(RNSS)

Not to be copied or distributed without permission of Rane Holdings Limited

28

RNSS – Operational Performance Review

Market Environment

› EPS: Higher off-take from served models in passenger vehicle segment › MSC: Higher volumes on served programs

Business Split (Q3 FY19)

By Market (%)

Intl OEM, 1

India OEM&OES, 99

Operational Highlights

› Successfully commenced operations at new plant in Gujarat

By Vehicle Segment (%)

MUV, 24

SCV, LCV, 3 M & HCV, 3

FT & Others, 1

Not to be copied or distributed without permission of Rane Holdings Limited

PC, 69

29

RNSS – Financial Performance Review

Total Net Revenue (Rs cr.)

321.7

4.6%

336.6

EBITDA (Rs cr.)

15.9%

51.3

60.6%

6.0%

20.2

Q3 FY2018

Q3 FY2019

Q3 FY2018

Q3 FY2019

PBT* (Rs cr.)

12.5%

40.2

79.4%

2.5%

8.3

Q3 FY2018 * PBT before exceptional items

Q3 FY2019

› Total Net Revenue increased by 4.6% from Rs. 321.7 Cr in Q3 FY18 to Rs. 336.6 Cr in Q3 FY19

– Despite decline in passenger vehicle segment, RNSS registered sales growth helped by higher off take in served models

› EBITDA declined by 60.6% from Rs. 51.3 Cr in Q3 FY18 to Rs. 20.2 Cr in Q3 FY19

– Adverse material cost and delay in localization – Provision for estimated expenses towards product warranty claim of Rs. 20.45 Crs

› PBT dropped from Rs. 40.2 Cr in Q3 FY18 to Rs. 8.3 Cr in Q3 FY19

Not to be copied or distributed without permission of Rane Holdings Limited

30

RNSS – Financials (YTD)

Rs Cr

Total Net Revenue

EBITDA

EBITDA Margin

PBT Before Exceptional Items

*Exceptional (Expenses) / Income

PBT

PBT Margin

PAT

PAT Margin

Total Comprehensive Income

*Note, exceptional income represents profit from land swap transaction

9M FY18

9M FY19

Growth

925.7

142.4

15.4%

107.4

32.11

139.5

15.1%

94.9

10.3%

94.2

1,093.3

125.1

11.4%

90.0

-

90.0

8.2%

58.3

5.3%

58.4

18.1%

-12.2%

-394 bps

-16.2%

-35.5%

-683 bps

-38.6%

-492 bps

-38.0%

Not to be copied or distributed without permission of Rane Holdings Limited

31

Thank You

Rane Corporate Centre

“Maithri" 132, Cathedral Road,

Chennai - 600 086, India

w w w . r a n e g r o u p . c o m

For further information, please contact:

investorservices@ranegroup.com or dpingle@christensenir.com

Not to be copied or distributed without permission of Rane Holdings Limited

32

Glossary of Abbreviations

Abbreviation

Expansion

Abbreviation

Expansion

AF

bps

CV

EBITDA

EPS

FT

FY

GST

HCV

LCV

MPV

MUV

Asbestos Free

Basis point, 100 bps equal to 1%

Commercial Vehicles

Earnings Before Interest, Tax and Depreciation & Amortization

Electric Power Steering

Farm Tractors

Financial Year

Goods and Services Tax

Heavy Commercial Vehicle

Light Commercial Vehicles

Multi Purpose Vehicles

Multi Utility Vehicles

M&HCV

Medium & Heavy Commercial Vehicles

MSC

OE

OEM

PBT

PC

RPDC

SCV

SIAM

TML

YoY

Manual Steering Column

Original Equipment

Original Equipment Manufacturer

Profit Before Tax

Passenger Car

Rane Precision Die Casting

Small Commercial Vehicles

Society of Indian Automobile Manufacturers

Tata Motors Ltd.

Year-on-Year

2W/3W

Two Wheeler/Three Wheeler

Not to be copied or distributed without permission of Rane Holdings Limited

33

Disclaimer

This presentation contains certain forward looking statements concerning Rane’s future business prospects and business profitability, which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward looking statements. The risks and uncertainties relating to these statements include, but not limited to risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and the target countries for exports, ability to attract and retain highly skilled professionals, government policies and action with respect to investments, fiscal deficits, regulations etc., interest and other fiscal costs generally prevailing in the economy. The company does not undertake to make any announcement in case any of these forward looking statement become materially incorrect in future or update any forward looking statements made from time to time by or on behalf of the Company.

Not to be copied or distributed without permission of Rane Holdings Limited

34

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