STYRENIXNSE17 May 2019

INEOS Styrolution India Limited has informed the Exchange regarding Investor Presentation for QJan Mar 2019

Styrenix Performance Materials Limited

INEOS STYROLUTION INDIA LIMITED .,

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INVESTOR PRESENTATION Q4 2018-19 (Jan-Mar)

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Disclaimer

This presentation has been prepared by INEOS Styrolution India Ltd. (the “Company") solely for your information and may not be taken away, distributed, reproduced, or redistributed or passed on, directly or indirectly, to any other person (whether within or outside your organization or firm) or published in whole or in part, for any purpose by recipients directly or indirectly to any other person. By accessing this presentation, you are agreeing to be bound by the trailing restrictions and to maintain absolute confidentiality regarding the information disclosed in these materials. The Company may alter, modify or othenNise change in any manner the contents of this presentation, without obligation to notify any persons of such change or changes. This presentation and its contents are should not be copied, published, reproduced or disseminated in any manner.

This presentation may contain certain fonNard looking statements within the meaning of applicable securities law and regulations. These statements include descriptions regarding the intent, belief or current expectations of the Company or its directors and officers with respect to the results of operations and financial condition of the Company. Such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, and actual results may differ from those in such fonNard-looking statements as a result of various factors and assumptions which the Company believes to be reasonable in light of its operating experience in recent years. Many factors could cause the actual results, performances, or achievements of the Company to be materially different from any future results, performances, or achievements. Significant factors that could make a difference to the Company’s operations include domestic and international economic conditions, changes in government regulations, tax regime and other statutes. In addition, please note that the date of this presentation is mentioned at the beginning of the presentation, and any fonNard-looking statements contained herein are based on assumptions that we believe to be reasonable as ofthis date. The Company does not undertake to update any fonNard-looking statements that may be made from time to time by or on behalf ofthe Company unless it is required by law.

In no event shall the Company or its directors or management, be responsible to any person or entity for any loss or damage, whether incidental, consequential or otherwise, arising out of access or use or dissemination of information contained in this direct, presentation, including, but not limited to, loss of profits.

indirect,

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Slide 2

Disclaimer

to change without notice and past performance is not

No representation, warranty, guarantee or undertaking (express or implied) is made as to, and no reliance should be placed on, the accuracy, completeness or correctness of any information, including any projections, estimates, targets and opinions, contained herein, and no liability whatsoever is accepted as to any errors, omissions or misstatements contained herein and, accordingly, none of the Company, its advisors and representative and any of its or their affiliates, officers, directors, employees or agents, and anyone acting on behalf of such persons accepts any responsibility or liability (in negligence or otherwise) whatsoever arising directly or indirectly from this presentation or its contents or otherwise arising in connection therewith. Readers must make their own assessment of the relevance, accuracy and adequacy ofthe information contained in this presentation and must make such independent investigation as they may consider necessary or appropriate for such purpose. Any opinions expressed in this presentation are subject indicative of future results. By attending this presentation you acknowledge that you will be solely responsible for your own assessment of the market and the market position of the Company and that you will conduct your own analysis and be solely responsible for forming your own view of the potential future performance ofthe Company’s business. This presentation is not for publication or distribution or release in any country where such distribution may lead to a breach of any law or regulatory requirement. The information contained herein does not constitute or form part of an offer or solicitation of an offer to purchase or subscribe for securities for sale. The distribution of this presentation in certain jurisdictions may be restricted by law and persons into whose possession this presentation comes should inform themselves about and observe any such restrictions. None of the Company’s securities may be offered or sold in the United States without registration under the US. Securities Act of 1933, as amended, except pursuant to an exemption from registration therefrom. This disclaimer clause and any claims arising out of the use of the information from this presentation shall be governed by the laws of India and only the courts in Vadodara, and no other Courts, shall have jurisdiction over the same. By accessing this presentation, the reader accepts this.

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Slide 3

Notes

- Revenue from operations for period up to June 30, 2017 include excise duty, which is discontinued effective from July 01, 2017 upon In accordance with lnd AS 18, Revenue, GST is not included in revenue from implementation of Goods and Services Tax in India. revenue from operations for the quarter Apr - Jun 2018 is not operations. comparable with the quarter Apr — Jun 2017. Similarly, revenue from operations for period Apr 2018 — Mar 2019 is not comparable with the period Apr 2017 — Mar 2018.

In view of the aforesaid restructuring of indirect taxes,

- Segment Information:

Segment reporting in financial results: Based on the "management approach" as defined in lnd AS 108 - 'Operating Segments', the Chief Operating Decision Maker (CODM), as represented by Chairman, Managing Director and CFO, evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments. The accounting principles used in the preparation of these financial results are consistently applied to record revenue and expenditure in individual segment.

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Slide 4

Contents

Executive summary

Company information

Financial review

Outlook 2019

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Slide 5

Executive summary

Jan — Mar 2019

Performance summary

°

°

Loss Before Tax (PBT) is (-203) INR mn in Jan-Mar 2019 as compared to (-355) INR mn in Oct-Dec 2018

Loss Before Tax (PBT) is (-203) INR mn in Jan-Mar 2019 as compared to Profit before tax 504 INR mn in Jan-Mar2018

Jan — Mar 2019

Market update

° Automotive market slow down continued during Jan to Mar 2019 ° Slowdown observed across all segments

° Higher imports in PS and ABS commodity segment

Jan — Mar 2019

Business update

° Adverse impact of high cost raw material inventory due to slow demand ° Market prices did not improve which lead to adverse impact on margins - Demand further impacted due to volatile INR which resulted in higher

imports of PS and ABS

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Slide 6

INEOS Styrolution at a glance

3,700

EM PLOYEES

1rSEWING

COUNTRIES

I 20

PRODUCTION SITES

6 MN TONNES PRODUCTION CAPACITY

6R&D CENTERS

APPROX. 1,000

PATE N TS

|||

’0

4000+

. . CU'STOMERS M

1,500+PRODUCTS i :4 :1 B ‘9’ E a.

2 OOO+APPLICATIONS ACROSS SEVEN INDUSTRIES

AUTOMOTIVE

ELECTRONICS

66

HOUSEHOLD

CONSTRUCTION

5 4mm Elli-Ewgs IN REVENUE @ o 9 EEE

TOYS, SPORTS E’EEE?

PACKAGING

1EALTHCARE

& LEISURE

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Slide 7

Leading styrenics producer with global reach and proximity to customers

Polystyrene: Global No. 1

Addyston <1) ABS, Spec

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snllmla

Antwerp SM,ABS, PS, S

pec

Wingles PS

Channahon—

PS

Bayport SM

-

Texas City — | SM

_ Decatur

PS, SMMA

Altamira

PS, ABS, Spec

Styrene Monomer: Global No. 1

(1) INEOS Styrolution acts as exclusive distributor for the INEOS ABS plant in Addyston, Ohio.

C°'°9"e Spec

.

Csoiqhmigiznhelde

9

p

Ludwigshafen Spec

ABS Standard:

Global No 3-

'

.

Amerlcas & EMEA No. 1

Ningbo PS

Ulsan

Foshan

P

S

/ \ Yeosu

PS, ABS, Spec

.

Spec

Dahe]

I \PS

K t

3 0

SAN

Ma Ta Phut

spcf

Moxi

Compounding

Nandesari

ABS

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Driving Success, Together

Slide 8

Shareholding pattern asatMar31,2019

INEOS Styrolution APAC Pte Ltd., Singapore 75.00%

Foreign institutions 0.69%

Domestic

institutions

5.92%

|EPF*

016%

Non institutions

18.23%

* IEPF : Investor Education and Protection Fund [Government Organization]

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Slide 9

Sales performance

SALES VOLUME KT

SALES REVENUE INR mn

.2017-18

.2018-19

'2017-18

.2018-19

Apr-Jun

Jul-Sep

Oct-Dec

Jan-Mar

Apr-Jun

Jul-Sep

Oct-Dec

Ja n-Mar

4,529 4,450

5105 4,822

° Sales revenue — refer note below.

Revenue from operations for periods up to June 30, 2017 include excise duty, which is discontinued effective from July 01, 2017 upon included in revenue from implementation of Goods and Services Tax (GST) in India. operations. In view ofthe aforesaid restructuring of indirect taxes, revenue from operations for the period Apr — Jun 18 is not comparable with period Apr — Jun 17.

In accordance with Ind AS 18, Revenue, GST is not

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Slide 10

Financial review Q4 2018-19 (Jan-Mar) results highlights

(Unit: INR mn except volumes & EPS)

Particulars

Jan-Mar 19 Oct-Dec18

Jan-Mar18

Volumes (kt)

Sales revenue

Other income

Cost of goods sold

Depreciation & amortization

Other expenses

Profit before tax

Profit after tax

Other comprehensive income

Total comprehensive income

EPS (Rs)

39.3

4,822

11

4,071

89

877

(203)

(136)

(1)

(137)

(7.7)

32.5

4,455

35

4,000

54

791

(355)

(228)

(1)

(229)

(12.9)

38.4

5,105

26

3,855

63

709

504

322

(8)

314

18.3

0

/" VS °°t Dec /" VS Jan M8"

_

_

0

18

18

20.8

8.2

(67.2)

1.8

65.7

10.8

(42.7)

(40.3)

18.1

(39.9)

(40.3)

2.5

(5.6)

(55.3)

5.6

41.9

23.7

(140.3)

(142.2)

(82.4)

(143.8)

(142.2)

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Slide 11

Financial review FY2018-19 (Apr - Mar) results highlights

(Unit: INR mn except volumes & EPS)

Particulars

FY19

FY18

%

Volumes (kt)

Sales Revenue

Other Income

Cost of goods sold

Depreciation & amortization

Other expenses

Profit before tax

Profit after tax

Other comprehensive income

Total comprehensive income

EPS (Rs)

154.8

152.4

20,905

131

17545

269

3,407

(185)

(125)

(3)

(128)

(7.1)

19,507

69

15,223

254

3,069

1,031

662

(3)

659

37.7

1.5

7.2

89.8

15.3

6.2

11.0

(117.9)

(118.8)

7.3

(119.4)

(118.8)

Revenue from operations for periods up to June 30, 2017 include excise duty, which is discontinued effective from July 01, 2017 upon included in revenue from implementation of Goods and Services Tax (GST) in India. operations. In view ofthe aforesaid restructuring of indirect taxes, revenue from operations for the period Apr 18 — Mar 19 is not comparable with the period Apr 17 — Mar 18.

In accordance with Ind AS 18, Revenue, GST is not

IN E(C)S STYROLUTION

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Slide 12

Segment revenue & results Q4 2018-19 (Jan-Mar) results highlights

(Unit: INR mn)

Particulars

Jan-Mar 19 Oct-Dec 18

Jan-Mar 18

% vs Oct-Dec % vs Jan-Mar

18

18

1. Segment revenue

(Revenue from operations)

(a) Specialties

(b) Polystyrene

Total

2. Segment results

(Segment profit before interest and tax)

(a) Specialties

(b) Polystyrene

Total segment profit before interest and tax

(i) Interest expense

(ii) Interest income

(flztgm:;:::|)locable expenditure

Profit before tax

3,438

1,384

4,822

(167)

9

(157)

(45)

3

(4)

3,299

1,157

4,455

(125)

(200)

(325)

(45)

0

16

(203)

(355)

3,810

1,295

5,105

460

64

525

(18)

17

(19)

504

4.2

19.7

8.2

33.2

(104.7)

(51.7)

(1.2)

3568.3

(125.5)

(9.8)

6.9

(5.6)

(136.2)

(85.3)

(130.0)

146.3

(84.5)

(79.1)

(42.7)

(140.3)

ll\l E(C)S STYROLUTION

Driving Success. Trvgcvthrw

Slide 13

Segment revenue & results FY2018-19 (Apr - Mar) results highlights

(Unit: INR mn)

Particulars

FY19

FY18

% vs FY18

1. Segment revenue

(Revenue from operations)

(a) Specialties

(b) Polystyrene

Total

2. Segment results

(Segment profit before interest and tax)

(a) Specialties

(b) Polystyrene

Total segment profit before interest and tax

(i) Interest expense

(lb Interest income

(iii) Other unallocable expenditure (Net of income)

Profit before tax

15,484

5,421

20,905

284

(264)

20

(127)

25

(103)

(185)

13,940

5,567

19,507

1,121

42

1,163

(137)

42

(37)

11.1

(2.6)

7.2

(74.7)

(722.9)

(98.3)

(7.2)

(41.1)

173.3

1,031

(117.9)

Revenue from operations for periods up to June 30, 2017 include excise duty, which is discontinued effective from July 01, 2017 upon included in revenue from implementation of Goods and Services Tax (GST) in India. operations. In view ofthe aforesaid restructuring of indirect taxes, revenue from operations for the period Apr 18 — Mar 19 is not comparable with the period Apr 17 — Mar 18.

In accordance with Ind AS 18, Revenue, GST is not

IN E(C)S STYROLUTION

Driving Success. Togathm

Slide 14

Segment assets & liabilities FY2018-19 (Apr - Mar) results highlights

(Unit: INR mn)

Particulars

FY19

FY18

% vs FY18

Segment assets

(a) Specialties

(b) Polystyrene

(c) Unallocated

8,520

2,353

345

7,591

2,593

351

Total segment assets

11,217

10,535

Segment liabilities

(a) Specialties

(b) Polystyrene

(o) Unallocated

Total segment liabilites

2,520

664

1,802

4,985

2,311

739

1,039

4,089

12.2

(9.3)

(1.6)

6.5

9.0

(10.2)

73.4

21.9

lNE(C)S STYROLUTION

Driving Success. Trugcvthci

Slide 15

Outlook 2019

Assumptions for 2019

° We expect various budgetary schemes to continue to drive demand growth post union election results

° We expect currency rates and raw material prices to stabilize

Target 2019

° Continue to strengthen our position in Specialties focus segments and drive product mix to maximize

margins

° Safe and successful startup of Moxi compounding expansion from 66kt to 100kt

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Slide 16

THANK YOU

[SNTEé'aunou

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