TIPSMUSICNSE23 April 2026

Tips Music Limited has informed the Exchange about Investor Presentation

Tips Music Limited

April 23, 2026

To, Listing Department BSE Limited P.J Towers, Dalal Street, Fort, Mumbai - 400 001

To, Listing Department National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (E), Mumbai - 400 050

Scrip Code: 532375

Symbol: TIPSMUSIC

Subject: Submission of Investor Presentation

Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we enclose herewith a copy of Investor Presentation with respect to Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026.

The same shall be uploaded on our website https://tips.in

We request you to kindly take the above information on record.

Thanking You,

For TIPS MUSIC LIMITED (Formerly known as Tips Industries Limited)

Bijal R. Patel Company Secretary

Encl: a/a

Investor Presentation Q4 & FY26

Safe harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Tips Music Limited (the “Company’), have been prepared solely for 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 whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. 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.

Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the Company’s ability to successfully implement its strategy, the Company's future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cashflows, the Company's market preferences and its exposure to market risks, as well as other risks. The Company's actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections.

All Maps used in the Presentation are not to scale. All data, information and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness.

Company Overview

KEY FACTS

Only listed player to expense off 100% of content cost in the quarter of release

Catalogue comprises of music in over 25 languages available across multiple platforms globally Employees (FY2026)

Debt free company with ₹ 267 cr of cash & investments

Established A&R capability

98 Employees (FY2026)

70% Revenue through digital platforms (FY2026)

25+ Partners across media business

153.1 mn subscribers on YouTube

Founded Year 1988

Website www.tips.in

Industry Media & Entertainment

Target Indian Subcontinent & Diaspora

3

What Makes Us Unique

Optimising Capital Allocation

Optimising Capital Allocation

Sustainably Increasing market share

Sustainably Increasing market share

Our Content Powers Global Platforms

Global Platforms Our Content Powers

Releases Upcoming Music

Upcoming Music Releases

Key Growth Drivers Ahead

Key Growth Drivers Ahead

Wave The Subscription

The Subscription Wave

Growing listenership Increasing Content Addition

Growing listenership & Increasing Content Addition

Optimising Capital Allocation : Total Payout to shareholders in FY26 Rs 166.18 Cr

Consistently rewarding shareholders through Buybacks & Dividends

(Crs)

Reducing Equity Shares*

17.31

15.96

15.36

-26%

14.32

12.97 12.84 12.78 12.78 12.78

13

4

2

2

10

2

0.5

5

7

4

2

14

2

2

19

0.3

2

275

271

267

166

77

71

89

59

47

62

56

40

6 0.3

0.3

0.3

0.2

33

21

13

0.0 3

0.1

3

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

2023-24

2024-25

2025-26

2009 2010 2013 2016 2020 2023 2024 2025 2026

Total Payout for FY26 – Rs. 166.18 Cr.

Net Cash/Debt

Content Cost

Interest Cost

Dividend

Buybacks

*Note : No. of shares after share split

5

Sustainably Increasing Market Share: Revenues Surged 2x in Last 3 Years

Music Sector*

Revenues

(₹ Crs)

(₹ Crs)

5,527

8.3%

4,716

3,979

3,906

4,348

376

311

+29.0%

242

187

136

CY23

CY24

CY25

CY26E #

CY28E

#

FY22

FY23

FY24

FY25

FY26

*Source: EY-FICCI M&E Report 2026; # EY Estimates. Note: Music industry revenue are presented net-of-tax, live performance and artist management.

6

Our Content Powers Global Platforms

Digital Platforms

Sync Deals

Content Broadcasters

7

Upcoming Music Releases

Kahani Mein Twist

JC

20 Prominent Non-Film Songs

8

Key Growth Drivers Ahead

Subscription

Monetization of shorts

Public Performance Rights

Royalty from AI

Industry Subscription Revenue is growing by approx. 40-50% CAGR

Paid subscriptions are projected to almost double, from the current 14.4 million to approx. 28–30 million as new features roll out and free streaming is disincentivized

Spotify has raised premium subscription prices by 28% in India for the first time since its 2019 launch, alongside the introduction of new subscription tiers

Shorts consumption far exceeds other digital formats; monetization can significantly step up revenues

Current fixed price model will migrate to share of advertising revenue

• Over 1 trillion Shorts have been viewed in India since its 2020 launch

• Industry Revenue is growing at approx. 40-50% CAGR and expected to surpass INR 2,500-3,000 crores over the next 5 years

• Better Intellectual Property (IP) monetization through stronger enforcement of public performance rights

Group Music Warner (WMG)and Universal Music Group(UMG) have signed a spate of deals in the AI space including UMG's recent deal with Nvidia

• Music Industry's aim is to create a legal framework for training AI on copyrighted music and use AI ethically to protect the rights of Creators and copyright holders

*Source: EY-FICCI M&E Report 2025;EY-FICCI M&E Report 2026; Industry News: Financial Content

9

Global Subscription Streams Account For 3x the Revenue of Ad-supported Streams

Global Music Revenue Sources

2.2%

2.8%

9.7%

51.2%

CY2024

16.4%

2.0%

2.5%

9.3%

52.4%

CY2025

16.6%

17.7%

17.1%

Subscription audio streams

Ad-supported streams

Synchronisation

Performance rights

Physical

Download & Other digital

In 2025, streaming comprised 69.6% of total revenues and 52% of all streams were subscription based

STREAMING Streaming grew by US$1.6 billion to reach US$22 billion for the first time, representing 69.6% of total recorded music revenue. Subscription streaming rose 8.8%, while ad-supported grew 4.3%

PHYSICAL Physical formats grew by US$390 million, reaching US$5.3 billion globally in 2025, an 8.0% increase and the fastest growth rate across all segments

PERFORMANCE RIGHTS Performance rights revenues grew by 0.3% in 2025, reaching US$2.9 billion, and accounting for 9.3% of global recorded music revenue

*Source: IFPI GMR (2026)

10

Growing Listenership & Increasing Content Addition

Evergreen & Rich content of over 34,000 songs across genres, languages & decades giving us high visibility of music revenue

New Songs Added

66 New releases in Q4FY26

896

733

443

399 66 108

133

92

Q4FY26

Q3FY26

Q2FY26

Q1FY26

FY23

FY24

FY25

FY26

Annual YouTube Views (in. Bn)

+37%

193.9

228.3

210.4

112.7

FY23

FY24

FY25

FY26

59.6

FY22

Quarterly YouTube Views (in. Bn)

56.7

56.7

52.0

53.2

48.5

Q4FY25

Q1FY26

Q2FY26

Q3FY26

Q4FY26

The negative growth in total views in FY26 is primarily on account of YT shorts, which is not a significant contributor to revenue/profit yet.

11

Financial Performance

Summary of Last 10 Quarters

(₹ Crs)

100.0

90.0

80.0

70.0

64.8

63.3

60.0

50.0

40.0

30.0

20.0

10.0

0.0

103.9

88.1

89.2

94.3

80.6

77.7

78.5

73.9

43.6

48.2

44.2

58.7

59.0

53.2

45.7

Cumulative (10 quarters)

Revenue 814.3

Content Cost 168.9

34.7

25.8

23.9

30.6

29.9

23.5

14.7

12.7

13.8

14.6

13.3

13.6

8.9

Profit after Tax 443.7

Dec-23

Mar-24

Jun-24

Sep-24

Dec-24

Revenue

PAT

Mar-25 Content Cost

Jun-25

Sep-25

Dec-25

Mar-26

13

Summary of Last 5 Years

(₹ Crs)

186.8

76.5

62.4

135.6

64.6

32.7

241.6

127.2

55.6

375.5

216.6

+30.0%

310.7

166.6

71.0

59.2

FY22

FY23

FY24

FY25

FY26

Revenue

PAT

Content Cost

14

Business Performance

(₹ Crs)

Revenue

Op. EBITDA

Op. EBITDA Margins (%)

+32%

103.9

78.5

+106%

76.9

37.3

2650 bps

74.0

47.5

Q4FY25

Q4FY26

Q4FY25

Q4FY26

Q4FY25

Q4FY26

Revenue

Op. EBITDA

Op. EBITDA Margins (%)

+21%

375.5

310.7

+33%

275.8

206.7

690 bps

73.4

66.5

FY25

FY26

FY25

FY26

FY25

FY26

15

Industry Leading Financial Performance

(₹ Crs)

Revenue

+26%

311

376

187

242

EBIT & EBIT Margin

55.1%

66.8%

67.8%

74.1%

292

+40%

224

171

106

FY23

FY24

FY25

FY26

FY23

FY24

FY25

FY26

ROE

EPS

81%

86%

92%

64%

+42%

13.0

9.9

16.9

5.9

FY23

FY24

FY25

FY26

FY23

FY24

FY25

FY26

16

Profit & Loss Statement

Particulars (Rs. in Crs)

Revenue From Operations

Content Cost

Employee Benefits Expenses

Other Expenses

Op. EBITDA

Op. EBITDA %

Other Income

Depreciation and Amortisation Expense

Op. EBIT

Finance Costs

PBT

Tax

PAT

PAT %

EPS*

Q4FY26

Q4FY25

103.9

13.6

8.2

5.3

76.9

74.0%

3.8

0.6

80.1

0.0

80.0

21.0

59.0

78.5

29.9

4.6

6.7

37.3

47.5%

4.7

0.6

41.4

0.1

41.3

10.7

30.6

56.8%

39.0%

4.6

2.4

Y-o-Y

32%

-55%

106%

94%

94%

93%

Q3FY26

Q-o-Q

10%

53%

3%

2%

2%

1%

94.3

8.9

5.7

5.2

74.5

79.0%

4.8

0.6

78.7

0.0

78.6

20.0

58.7

62.2%

4.6

Y-o-Y

21%

-17%

33%

31%

31%

30%

FY26

375.5

59.2

20.3

20.1

275.8

73.4%

18.8

2.5

292.1

0.2

291.9

75.1

216.6

57.7%

16.9

FY25

310.7

71.0

13.2

19.8

206.7

66.5%

19.0

2.2

223.5

0.3

223.2

56.6

166.6

53.6%

13.0

Note (Other) comprehensive income/(loss) during the quarter was Rs. -1.89 lakh (Q4FY25 – Rs. 2.33 lakhs; Q3Y26 – Rs. -0.58 lakhs)..

17

Balance Sheet

Equity & Liabilities (₹ in Cr)

Equity Share Capital

Other Equity

Total Equity

Financial Liabilities

(i) Lease Liabilities

Provision

Other Non-Current Liabilities

Total Non-Current Liabilities

Financial Liabilities

(i) Lease Liabilities

(ii) Trade Payables

Non- Current Liabilities

Current Liabilities

(a) total outstanding dues of micro enterprises and small enterprises

(b) total outstanding dues of creditors other than micro enterprises and small enterprises

(iii) Other Financial Liabilities

Provision

Other Current Liabilities

Current tax liability (Net) Total Current Liabilities

Total Equity & Liabilities

Mar’26

Mar’25

Assets (₹ in Cr)

Mar’26

Mar’25

12.8

247.2

260.0

3.8

1.3

0.0

5.1

12.8

196.8

209.5

2.0

0.6

17.9

20.5

1.3

1.4

1.3

11.9

5.7

0.3

74.3

2.1

96.9

362.0

0.3

19.1

2.4

0.0

85.8

0.3

109.3

339.4

Property, plant and equipment

Non-Current Assets

Other intangibles

Investment Property

Capital Work in Progress

Financial Assets

(i) Loans

(ii) Other Financial Assets

Income Tax Assets (Net)

Deferred Tax Assets

Other Non‐Current Assets

Total Non-Current Assets

Financial Assets

(i) Investments

(ii) Trade receivables

(iii) Cash and cash equivalents

(iv) Bank balances other than (ii) above

(v) Loans

(vi) Other Financial Assets

Other Current Assets

Total Current Assets

Total Assets

Current Assets

14.1

0.1

0.1

0.0

0.1

26.7

3.3

0.9

14.5

59.8

149.9

34.3

7.2

0.8

0.2

83.7

26.2

302.3

362.0

6.2

0.2

0.1

0.7

0.0

21.1

4.2

0.5

5.7

38.8

95.5

27.5

40.8

0.4

0.1

116.9

19.5

300.6

339.4

18

Cash Flow Statement

Cash Flow Statement (Rs. Crs.)

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating Items

Operating Profit before Working Capital Changes

Changes in Working Capital

Cash Generated from Operations

Less: Direct Taxes paid

Net Cash from Operating Activities

Cash Flow from Investing Activities

Cash Flow from Financing Activities

Net increase/ (decrease) in Cash & Cash equivalent

Add : Cash and cash equivalents at the beginning of the year

Cash and cash equivalents at the end of the year

Mar’26

Mar’25

291.9

-13.1

278.8

-9.1

269.8

-72.8

197.0

-62.8

-167.9

-33.6

40.8

7.2

223.2

-13.2

210.1

-30.8

179.4

-59.2

120.2

10.6

-138.5

-7.7

48.5

40.8

19

Music – A Digital Journey

Digital Advertising – Key Driver of Indian Music Industry

Indian Digital Ad Industry

(₹ Crs)

71,621

+30%

49,251

40,685

29,784

21,353

15,782

98,034

84,977

India's digital advertising industry reached Rs 71,621 crore in 2025, up from Rs 49,251 crore in 2024, and is projected to grow at a CAGR of 17% between CY2025 and CY2027. By then, digital media is expected to account for 70% of total ad spend in India.

The digital advertising industry is increasingly driven by rising domestic consumption, higher participation in digital commerce, and supportive policy initiatives such as MSME digitalisation and the Make in India program.

The highest proportion of digital advertising spends is accounted by social media (29%, ₹21,057 crore), followed closely by online video (28%, ₹20,004 crore). Paid search contributes 23% (₹16,581 crore), while display banners account for 16%.

Social media and online video dominate due to high engagement, while paid search maintains a significant share as it consistently reaches users who are ready to purchase and delivers measurable business results.

On average, people in India spend about 1.2 trillion hours (+9%) on their phones.

YouTube is India’s largest ad-supported online video platform by reach and watch time, with adults aged 18+ spending over 72 minutes on average per day.

CY2020

CY2021

CY2022

CY2023

CY2024

CY2025 CY2026E CY2027E

*Source: Dentsu Digital Advertising Report 2026; EY-FICCI M&E Report 2026

21

Digital Advertising will Dominate Media Spending in India for the Next Few Years

Advertising spends on different media

Advertising spends across various media (%) - Forecast

OOH

Print

14.0%

Radio

Cinema

4.0%

1.0% 1.0%

Television

21.0%

59.0%

Digital

70

65

60

55

50

45

40

35

30

25

20

15

10

5

42

42

26 26

3 3 1

29

23

2 2 0

39

35

22

2 2 0

54

25

16

4 1 0

48

29

18

4 2 0

65

18

12

4 1 1

59

21

14

4 1 1

70

Digital

15

10

4 1 1

Television

Print

OOH

Radio

Cinema

0 2020

2021

2022

2023

2024

2025

2026E

2027E

The current pie of digital ad spends constitutes 59% of the advertising spends in 2025, and moving forward at the end of 2027, the percentage is expected to increase to 70%.

Note: Advertising spend was recalibrated in 2023 to account for long-tail spending by small and medium enterprises (SMEs)

*Source: Dentsu Digital Advertising Report 2026

22

Few Industry Reports

Digital Advertising in India dentsu

IFPIGlobal Music Report

dentsu Digital Advertising in India

IFPI Global Music Report

EY Media Entertainment Report 2026 FICCI

FICCI

EY Media & Entertainment

Report 2026

23

Thank You

Company Details:

Tips Music Limited

CIN: L92120MH1996PLC099359

investorrelations@tips.in

Email id: investorrelations@tips.in

Investor Relations Advisors:

MUFG Intime India Private Limited A part of MUFG Corporate Markets, a division of MUFG Pension & Market Services

Mamta.nehra@in.mpms.mufg.com

Ms. Mamta Nehra | Ms. Ayushi Gupta Mamta.nehra@in.mpms.mufg.com | Ayushi.gupta@in.mpms.mufg.com

Ayushi.gupta@in.mpms.mufg.com

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