VARROCNSE27 May 2019

Varroc Engineering Limited has informed the Exchange regarding Investor Presentation on Audited Standalone and ConsolidatedFinancial Results of the Company for the quarter and year ended on March 31, ...

Varroc Engineering Limited

Varroc Engineering Limited Regd. & Corp. Office

L-4, MIDC, Industrial Area Waluj, Aurangabad 431 136 Maharashtra, India

Tel +91 240 6653600 Fax +91 240 2564540

email: varroc.info@varroc.com www.varrocgroup.com CIN: L28920MH1988PLC047335

Vdrroc

VARROC/SE/I NT /2019-20/20

May 27, 2019

To, (l) l~e Manager- Listing _· / r he Listing Depa11111ent1 .'\/ National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (East), Mumbai-400051.

NSE Symbol: VARROC

Dear Sir/ Madam,

(2) The Manag The Corpo BSE Li i(e Phi r , e Jeejeebhoy Towers,

lstlng elation Department,

lal Street, Fort, M umbai-400001.

BSE Security Code: 541578 Security ID: VARROC

Sub: Investor Presentation -Audited Financial Results for FY 2018-19.

Please find enclosed herewith Investor Presentation on Audited Standalone and Consolidated Financial Results of the Company for the quarter and year ended on March 31, 2019.

Kindly take the same on record.

Thanking you,

Rakesh Darji Company Secretary & Compliance Officer

Enc!s.: Investors Presentation.

Investor Presentation

Varroc is the 2nd Largest Indian Auto Component Group(1) with a Global Footprint

• Founded in 1988 in Aurangabad, India by the Jain family

• Successful listing on the Indian Stock Exchanges in July 2018

Two primary business lines:

Leading tier-1 manufacturer and supplier to

1. Varroc Lighting Systems (“VLS”): global supplier of exterior lighting

the Indian 2W and 3W OEMs(4)

systems to passenger car OEMs

2. Varroc India Business: manufacturer and supplier of diverse range

of auto components primarily to 2W, 3W and 4W OEMs

• Strong, long-lasting, growing customer relationships with

marquee auto OEMs globally and in India

• Well-diversified global auto component business across

geographies, products and customers

• Low cost, strategically located global manufacturing footprint

• 41 Operating plus 2 Upcoming Manufacturing Facilities and 16

R&D Centres across 5 continents

• In-house R&D capabilities in India, Czech Republic, China(5), USA,

Mexico, Germany, Italy, Romania and Poland

• ~1,400 R&D engineers(6); 185 patents granted globally(6)

6th Largest(2), fastest growing among

top six global exterior auto lighting

suppliers

INR 125bn FY19 revenue(3)

• Experienced management team supported by reputed Board

• ~13,800 employees across the globe(6)

Note: (1) Based on CRISIL Report - By revenue for FY17. Excludes TVS Motors revenues for Sundaram Clayton and Bosch Ltd. part of Robert Bosch GmbH (Germany). (2) Based on Yole Report – By revenue for CY16. For passenger and light commercial vehicles. (3) Including China (4) Based on CRISIL report; by revenue for CY16 – Sum of Varroc Engineering Pvt. Ltd, Varroc Polymers Pvt. Ltd and Durovalves Pvt Ltd. taken for Varroc. (5) Activities in China are through a 50% joint venture with Beste Motor Co. Ltd. (6) As of Dec 31, 2018. Excluding JVs.

2

Well Diversified Auto Component Business Across Geographies, Product Groups, Customers and Segments

FY19 Consolidated Revenue: INR 120 bn 100% China JV FY18 Revenue: INR 10 bn(1)

Revenue Split by Geography

Revenue Split by Products(3)

FY19, %

FY19, %

0.8%

17.9%

1.1%

34.6%

Europe

India

North America

Asia Pacific

(1)

Others

5.0%

6.9%

12.0%

15.7%

45.6%

60.4%

Consolidated Revenue Amount Split by Customer(3)

Revenue Split by Segment(4)

FY19, %

%

18.4%

11.8%

11.4%

34.8%

6.6%

7.7%

5.4%

4.0%

3.0%

34.1%

62.9%

(5)

Bajaj

Customer A

(5)

Customer B

(5)

Customer C

(5)

Customer D

(5)

Customer E

(5)

Customer F

(5)

Others

• Diversified business in

developed and emerging markets with strong India presence

• Comprehensive range of engine agnostic products

• Diversified customer

relationships; no customer has >20% share

• Presence in fast growing India 2W and Global PV lighting segments

Lighting

Polymer

Electrical

Metallic

Others

(2)

4W

2/3W

Others

Note: (1) 50% China revenues not included in FY19 (JV accounted under equity method). (2) Includes IMES and Triom and other parts of the India business. (3) Based on MIS data; Customer A is an American multinational car manufacturer, Customer B is a large British car manufacturer, Customer C is an American electric car manufacturer, Customer D is an international automotive manufacturer and customer E is a large European car manufacturer. (4) 4W – 4-wheeler (includes PV), 2/3W – 2/3-wheeler; data for FY18 (5) Bajaj and Honda are customers of the India Business; Customer A, B, C, D, E are mainly the customers of the global lighting business.

3

Varroc – The Transformation into a Global Auto Component Group

Acquired Forging company, IMES, Italy,

Acquired Visteon’s global PV lighting business (now VLS)

Investment in manufacturing facilities in Brazil and Morocco

Acquired 90% stake in auto

accessories manufacturer

LOI with Heraeus, Germany for 2W catalytic converters in India

Team Concepts (India)

0 9 9 1

7 0 0 2

2 1 0 2

START

Polymer Business

5 0 0 2

2W and 3W catalytic converters

1 1 0 2

4 1 0 2

Acquired Tri.o.m (Italy),

- 2W

lighting

PE Investments by Omega TC Holdings and Tata Capital

Acquired 50% in Varroc TYC Corporation (China)

Established a JV in Romania for manufacturing of Electronic Components

7 1 0 2

Acquired PV Lighting business in Turkey

2 0 1 8

Development of Electronic Fuel-Injection Technology for 2W in India

Varroc Engineering Limited listed on the Indian Stock exchanges (BSE & NSE).

4

Vision, Mission and Values

Vision : To be a Rs 200 billion supplier of innovative solutions for transportation and allied industry in 2020

• Core business sectors will be exterior lighting and two-wheelers mobility

• Be a partner of choice for vision, mobility and emission technologies

• Be the fastest growing player in our core sectors

• Be among the Top 3 players in the global lighting business

Mission

Bring leading edge technologies to the mainstream markets with high quality, cost competitive solutions

By delivering customized solutions with superior service with speed, agility, creativity and,

Fostering an environment that empowers employees and encourages the pursuit of excellence

Values

We consider our core values of Sincerity, Humility, Integrity, Passion and Self-discipline (SHIPS) as essential to continue to grow our business

5

Varroc — Key Strengths

Comprehensive Solution Provider to OEMs

• End-to-end services across design, development and

delivery

• Wide range of products across polymer, metallic and

electrical segments

• Ability to cross-sell to meet customer requirements

5

Global Footprint Servicing key Auto Markets

• India Business has Pan-India presence enabling

proximity to customers. Plants located in all major auto hubs

• VLS business has Strategically-located manufacturing

1

in low cost locations. Footprint covers major PV markets

Long Standing, Growing Customer Relationships

• Strong long-standing relationships with

marquee OEMs across high-end and mass market segments

• Expansion of business with key customers

4

Wide Range of Product Offerings

2

• Diversified product portfolio covering a wide

range of technologies

• Cost effective, cutting edge technology products

to premium and mass market PV OEMs

3

Robust in-house Technology, Innovation & R&D Capabilities

• Nimbleness, flexibility and cost consciousness enables developing products

with shorter turn-around time.

• Developing proprietary products with continuous focus on innovative, cost

competitive designs

• Well-positioned to benefit from key trends such as electrification, shared

mobility and emission reduction

6

Low Cost, Strategically Located Global Manufacturing Footprint

40 Operating plus 3 Upcoming Manufacturing Facilities and 16 R&D Centers Across Asia, Europe, Africa, North and South America

Poland

Czech Republic

Romania

Bulgaria

Italy

Morocco

China

India

India

Vietnam

14 Global Manufacturing Facilities across 10 countries (Incl.1 in India) optimizing production and distribution for VLS & Other Businesses

Mexico

Brazil

Corporate Headquarters

VLS Headquarters

Manufacturing plant

Technical / Sales Center

Upcoming plant

R&D Centre

26 Manufacturing Facilities for Varroc India Business Co-location with customers ensures cost effectiveness and efficient delivery

India

Haryana (1)

Rajasthan (1)

Uttarakhand (1)

NCR (1)

Gujarat (2)

MP (1)

`

Maharashtra (15)

Karnataka (2)

Tamil Nadu (2)

• Manufacturing and R&D footprint spread across low cost countries

• Proximity to OEMs leading to cost effectiveness and quicker turn- around times

• Pan-India presence enabling

proximity to customers across key automotive hubs

Note: MP: Madhya Pradesh; NCR: National Capital Region

7

Auto Component Business with Diversified Product Lines

Description

VLS

PV Lighting • Leading global supplier of

exterior automotive lighting systems for PV

Polymer

• One of the largest polymer solution providers to the 2W OEMs with a Pan- India presence

Varroc’s India Business

Electrical • Offers comprehensive

solutions in electrical-electronics components, assemblies for automotive applications and lighting products

Other

Metallic • Supplies precision forged & machined parts for engines and transmissions

• Supplies engines valves

in domestic and international markets

IMES • Manufactures hot steel forged parts for the construction and oil & gas industries

Triom

• High end lighting systems for the global 2W industry

Head Lamps

Rear Lamps

Xenon

LED

Select Product Portfolio

LED

Other Lights

Matrix

Manufacturing Facilities

8 Facilities – Czech Republic (2), China (2), Turkey (2) Mexico & India 2 upcoming Facilities – Brazil & Morocco

Air Filter Assemblies

Mirror Assemblies

Digital Instrument Cluster

CDI

Transmission Assembly

Crankshaft

Undercarriage Links

Drill bit cones & heads

Tail + Blinker

Seat Assemblies

Trims (Interior & Door)

Motor (Starter & Wiper)

Magneto

Connecting Rod

Engine Valves

Gears

Undercarriage Segments

Headlight

Tail Light

15 Facilities – India(1)

7 Facilities – India(1) 2 upcoming Facilities – India

5 Facilities – India(1)

2 Facilities – Italy

3 Facilities - Italy, Romania and Vietnam

Revenue Mix(2)

60.8%

16.0%

10.2%

6.3%

4.1%(3)

Customer Segment

PV

2W, 3W, PV & CV

2W, 3W, PV & CV

2W, 3W, PV, CV & OHV

Earth-moving & Oil-drilling

2W

A diversified product portfolio catering to 2W, 3W, PV, CV & OHV Segments Low-cost strategically located global manufacturing facilities; pan-India presence near major auto hubs

Note: (1) Varroc’s India Business has 25 manufacturing facilities; Pantnagar facility caters to all 3 verticals of Indian business. (2) For FY18. (3) Represents revenue contribution of IMES and Triom only; total contribution of 8 other businesses is 6.7% which includes revenue from IMES, Triom and other India businesses

India Business: Comprehensive Solution Provider to 2W OEMs in India

Diversified Portfolio Catering to 2W and 3W Segments

Wide range of products across Polymer, Electrical and Metallic segments; One-Stop Shop for customers enabling cross-selling

9

VLS: Wide Range of Lighting Product and Technology Offerings

Broad Portfolio of Lighting Technologies for PV OEMs Globally

Headlamps

Xenon

LED

Matrix

Rear Lamps

LED

Other Lights

Electronics

LED Module

Headlamp Control Modules

Projector

• Full portfolio of head lamp and rear lamp providing a wide range of products

• Established presence in key

emerging technologies such as LED, OLED Laser, Matrix

• Quick adoption of new

technology to grow product portfolio

• Customized products for OEMs with long standing relationships

• Providing cost effective, cutting edge technology products

10

Varroc is 6th Largest Global Auto Lighting & 2nd Largest Indian Auto Component Supplier

Fastest Growing Among the Top Six Global Exterior Auto Lighting Suppliers(1) Exterior Lighting Revenue CAGR (CY14- CY16)

CY16 Rev. US$ Bn

0.8

27.5%

2.2

2.2

4.9

3.0

1.9

10.2%

7.6%

6.6%

5.2%

4.5%

Lighting System

Automotive Exterior Lighting Market of US$17.8bn in 2016

2nd Largest Indian Auto Component Group(1)

Consolidated Revenue (FY17, INR bn)

434.2

149.0

118.6

96.8

67.2

60.2

(3)

(4)

Large portion of non-auto component revenues (INR 132 bn)

• Concentrated market – top 8 players account for >90% of over-all market

• Long-standing, growing

customer relationships with marquee OEMs

• Low cost, diversified global manufacturing and R&D footprint

• Providing cost effective, cutting edge technology products -----------------------------------------

• India is one of the largest 2W market globally(2); expected to grow at 8-10% CAGR from FY17-20

• Supplier to 2W OEMs who

cover ~85% of total domestic 2W sales

• One-stop shop for 2W OEMs

allowing cross selling

Note: (1) Based on Yole Report for VLS and CRISIL Report. For India (2) In terms of domestic sales. (3) Sundaram Clayton is the holding company of TVS Motors Ltd. which is into sales of two and three wheelers having a revenue of INR 132 bn. Remaining revenue is largely from the auto component space. (4) Bosch Ltd is a subsidiary of Robert Bosch GmbH (Germany).

11

India Business : Continuous Focus on R&D Capabilities; Enhancing Product Portfolio

Additions to Product Portfolio Over the Years

•Polymer Products

•Electrical Products

•Metallic Products

2017

• LED HL

2018

• Electronic

Fuel Injection

2000-2010

1990-2000

• Seats

• Air Filters

• Lighting

• Magneto

• Plastic fan and shroud

• Painted Parts • Interior Molded

• Starter Motor • LED TL

• Molded body

parts

Parts • Mirrors

• Engine Valves

2016

• Paper filter elements

• 6-cylinder crankshaft

2010-2015

• Catalytic

converters

• Transmission

Assembly

• Expanded Forging Business in Europe

Select Offerings

Engine Valves

LED TL

Digital clusters

Paper filter elements

LED HL

• Proprietary products

with continuous focus on innovative, cost competitive designs

• Continuous focus on R&D and product development

• New technology tie ups

for development of catalytic converter and electronic fuel injection systems

• GoI’s DSIR approved

R&D centers

• 450+ engineers located

in 5 R&D centers

Note: GoI: Government of India; DSIR: Department of Scientific and Industrial Research.

12

R&D Efforts Seek to Capitalize on Emerging Trends

Reduction in cost of computing power and EFI requirement make “smarter” products viable

Increased Use of Electronics

Euro V / BS-VI emission norms implemented by India along with the rest of the world will make Electronic Fuel Injection (EFI) necessary on all vehicles

Stricter Environmental Regulation

As the composition of the vehicle changes, the ability to achieve reliability & fuel efficiency will still be prime differentiators

Sustainability, Reliability & Efficiency

Market technology evolution will make stronger connection with end customers viable and provide opportunities around the same

Digitization & IoT

City traffic congestion has made 2W, and particularly scooters, a viable commuting option

Urbanization

Regulation change creates potential for suppliers with robust operational systems to cross sell product lines; core auto themes like light-weighting and affordability will continue to guide OEM decision making

13

Experienced Management Team Supported by Reputed Board

D M & r e d n u o F

t n e m e g a n a M

i

r o n e S

s r o t c e r i D

f o d r a o B

Tarang Jain*^ Managing Director

• Co-founded Varroc in 1988

• Nearly 30 years experience in the automotive industry

• Experienced management team

• Independent directors with experience across

industries & practices

• Strong governance: Big-4 statutory and internal

auditors; independent board committees

Ashwani Maheshwari^ Chief Executive Officer and Whole-time Director • Previously worked as President at Birla Tyres at Kesoram Industries Limited, Senior Vice President – India Business division in ITC Infotech India Ltd

Arjun Jain* Business Head – Electrical –Electronics Division and Whole-time Director • Previously associated with Bain & Co

India Pvt. Ltd.

Naresh Chandra* Chairman and Non-Executive Director • Total Experience: 35+ years in the

automobile industry

• Previously associated with Kaycee

Industries

T. R. Srinivasan Group Chief Financial Officer • Total Experience: ~29 years • Previously associated with Hindustan

Lever Ltd, ATC Tires Private Ltd

Stephane Vedie President and CEO – VLS • Total Experience: 13 years in Automotive

Lighting

• Previously associated with Magnetti

Marelli

Sethumadhavan D. Business Head - Polymer • Total Experience: ~22 years • Previously associated with Assa Abloy, Stanley Black & Decker, Schneider Electric, General Electric and Lucas TVS

Marc Szulewicz Independent Director • Ex-General Manager, Foreign equipment division, Plastic Omnium Management

Vijaya Sampath Independent Director • Lawyer, ex-Group General Counsel

for Bharti Airtel Ltd

Gautam Khandelwal Independent Director • Executive Chairman, Nagpur Power and

Industries Ltd

Vinish Kathuria Independent Director • Co-Founder and President of Rank

software Inc.

Note: * denotes member of Promoter Group. ^ denotes member of Board of Directors.

14

Financials & Share Details

October 2018

Financial Summary : Key Performance Indicators

Revenue Trend last 6 years

EBITDA and EBITDA margin #

INR Billion

INR Billion, %

120

104

96

61

70

82

FY2014

FY2015

FY2016

FY2017

FY2018

FY2019

14 12 10 8 6 4 2 0

ROCE & ROE trend*

%

26.0%

20.9%

9.7%

4.7%

1.2%

15.3%

18.0%

16.9%

15.1% 14.2%

11.8% 12.7%

10.1%

9.6%

8.8%

6.9%

7.2%

7.0%

12.0%

10.0%

8.0%

6.0%

4.0%

2.0%

0.0%

FY2014

FY2015

FY2016

FY2017

FY2018

FY2019

Debt to Equity

Multiple (x) 1.5

1.4

0.7

0.8

0.7

0.5

0.3

FY2014

FY2015

FY2016

FY2017

FY2018

FY2019

ROCE

ROE

FY2013

FY2014

FY2015

FY2016

FY2017

FY2018

FY2019

*Calculated using reported numbers on a trailing twelve month basis; Return on Equity calculated after considering imputed interest cost & liability portion of CCPS; FY15 and FY16 the ROE fluctuation is due to significant change in imputed finance cost on CCPS # Historical EBITDA margin is as reported / FY19 EBITDA margin is excluding non-operating other income

15

Financial Summary: Income Statement Q4 & FY19

Revenue from Operations - Reported

Revenue from Operations : like-for-like

Other Income - Operating

Other Income - non-Operating

EBITDA : Reported

EBITDA : like-for-like

EBITDA like-for -like%

Depreciation

Interest

Share of net profits of JVs under equity method

PBT - Reported

Tax

Tax rate

PAT - Reported

Q4 FY 19

Q4 FY18

% Change

FY 19

FY18

% Change

31534

29846

31387

29,772

5.7%

5.4%

1,20,365

1,03,785

16.0%

1,19,533

1,00,637

18.8%

(INR million)

226

60

3157

2625

8.4%

1530

259

51

164

7

2639

2,633

8.8%

19.6%

-0.3%

650

258

11,539

10,260

8.6%

371

15

9,179

25.7%

8,715

17.7%

8.7%

1072

247

158

42.7%

4.8%

-67.9%

5,656

3,865

968

315

862

690

46.4%

12.4%

-54.4%

1,480

1,486

-0.4%

5,487

5,158

6.4%

-21

-1%

58

4%

989

19%

651

15%

52.0%

1,500

1,428

5.1%

4,498

4,508

-0.2%

*EBITDA = Profit before share of net profits of investments plus Depreciation plus Finance Cost less Non-operating Portion of Other Income $ like-for-like excludes impact of Interior Plastics business closure in North America and adjusted for comparative launch costs

16

Financial Summary : Segmental Break-up

(INR million)

Revenue

Global Lighting Business

48,198

India Business

Other Businesses

Eliminations

Total

China JV – 100% EBITDA Margin

30,807

3,185

82,189

12,235

Fiscal year ending March 31,*

FY16

FY17

FY18

FY19 (like-for-like)

%

58.6%

37.5%

3.9%

61,242

31,681

3,163

96,085

15,339

%

63.7%

33.0%

3.3%

%

60.9%

35.2%

4.1%

63,211

36,508

4,278

(212)

1,03,785

12,287

72,668

42,744

5,485

(533)

12,20,365

9,470

%

60.4%

35.5%

4.6%

Global Lighting Business

India Business

Other Businesses

Total

China JV

6.5%

8.8%

1.5%

7.2%

13.4%

6.2%

8.8%

5.5%

7.0%

15.3%

7.3%

10.9%

9.3%

8.6%

15.6%

7.1%

10.8%

11.0%

8.6%

11.4%

*EBITDA = Profit before share of net profits of investments plus depreciation plus finance cost less non-operating portion of other income $ like-for-like excludes impact of Interior Plastics business closure in North America, Ind AS 115, start-up costs and launch costs

17

Financial Summary : Balance Sheet

(INR mn)

Assets

Non-current Assets Fixed Assets Others - Non-current Assets Total Non-current Assets Current Assets Current Investments Cash and Bank Balances Others - Current Assets Total Current Assets Total Assets

Equity and Liabilities

Shareholder’s Funds Share Capital Reserves and Surplus Minority Interest Total Shareholder’s Funds

Non-current Liabilities

CCPS Long-term Borrowings Others - Non-current Liabilities Total Non-current Liabilities

Current Liabilities

Short-term Borrowings Others - Current Liabilities Total Current Liabilities Total Equity and Liabilities

Fiscal Year Ending March 31,

2016

2017

FY18

FY19

24,263 4,508 28,771

119 1,772 21,697 23,587 52,459

262 17,366 203 17,832

2,060 5,573 1,392 9,026

6,419 19,182 25,601 52,459

26,881 4,538 31,419

0 3,541 23,644 27,185 58,604

135 21,719 202 22,055

- 7,553 1,044 8,597

7,578 20,374 27,951 58,604

31,480 6,439 37,920

30 3,289 27,285 30,604 68,524

135 28,145 208 28,488

- 6,361 1,944 8,306

5,629 26,102 31,730 68,524

45,593 8,266 53,859

186 1,608 31,877 33,671 87,530

135 30,736 241 31,112

- 5,806 2,347 8,152

12,015 36,251 48,266 87,530

18

Shareholding Details

Shareholding Pattern

Retail & Others 1.7%

Institutional 13.3%

Promoters 85%

Equity Share Information

Share Price (As on 27th May 2019)*

• • Market Capitalization

INR 520.25 INR 70.1 Bn

April to March

Financial Year

Listing Details Indian Stock Exchange NSE (VARROC.NS)

• Bloomberg Code

* 11.30am

BSE (541578) VARROC:IN

Top Institutional Shareholders *

Axis MF

Nomura

DSP

T Rowe Price

L&T MF

Capital World

IIFL

First State

I Pru MF

Schroders

SBI Life

Kotak MF

Bajaj Allianz Life

Edelweiss

GSA Capital Others Total Institutional holders

2.7%

2.1%

1.8%

1.6%

1.2%

0.7%

0.6%

0.4%

0.2%

0.2%

0.2%

0.2%

0.1%

0.1%

0.1% 1.0% 13.3%

* As on 24th May, 2019 for top 250 portfolios only. Shareholding under multiple portfolios/ plans clubbed together. Stake rounded off to nearest decimal

19

THANK YOU

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