UNITDSPRNSE4 June 2019

United Spirits Limited has informed the Exchange regarding Investor Presentation which is presented to investors at their meeting on June 3, 2019 and June 4, 2019.

United Spirits Limited

DIAGEO

INDIA

United Spirits Limited

Registered Office: UBTower #24 Vittal Mallya Road Bengaluru 560 001

Tel: +91 802221 0705 Fax:+91 803985 6862 www.diageoindia.com

June 4,2019

BSE Limited, (Regular Office & Corporate Relations Dept.) Dalal Street, Mumbai 400 001 Scrip Code: 532432

National Stock Exchange of India Ltd Exchange Plaza, C-1 Block G, Bandra Kurla Complex, Bandra East, Mumbai- 400051 Scrip Code: MCDOWELL-N

Dear Sir/Madam,

Intimation pursuant

Sub: (Listing Obligations And Disclosure Requirements) Regulations,

to Regulation 30 of Securities And Exchange Board Of India

2015

Pursuant to regulation 30 and other applicable regulations, presentation made to the Investors at their meeting on June 3, 2019 and June 4, 2019 is enclosed. Please take this in your record.

Thanking you,

Yours faithfully, for United Spirits Limited

1(lt V.Ramac~ Company Secretary

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JOIINNIE WALXU.

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Corporate Identity Number: L01551KA1999PLC024991

contactus@diageo.com

F19 FULL YEAR RESULTS ROADSHOW 3 JUNE 2019

ANAND KRIPALU

MANAGING DIRECTOR & CHIEF EXECUTIVE OFFICER

WHAT WE WILL COVER TODAY

FY19 REVIEW

PROGRESS AGAINST STRATEGY

F19 FINANCIAL PERFORMANCE

CONFIDENCE IN THE FUTURE

3

WHAT WE WILL COVER TODAY

FY19 REVIEW

PROGRESS AGAINST STRATEGY

F19 FINANCIAL PERFORMANCE

CONFIDENCE IN THE FUTURE

4

WE HAVE THE LEADING PORTFOLIO ACROSS PRICE POINTS

Focus brands

Consumer  prices*

>Rs.2000

Rs.900‐2000

Rs.350‐900

<Rs.350

y r u x u L

i

m u m e r P

e g i t s e r P

l

r a u p o P

*Average consumer prices in India, 750ml bottle

5

F19 IN A NUTSHELL

Net sales

+10%

Prestige & Above net sales

+15%

Gross margin

48.8%; +21bps

EBITDA margin

14.3%; +175 bps

Interest costs

‐18%

Profit after tax

659 Cr; +17%

* Gross margin for F18 has undergone a change due to a reclassification to maintain conformity – please refer to Annexure in Press  Release for further details.

6

FY19 ‐ EXTERNAL RECOGNITION HIGHLIGHTS

Corporate  Governance Rating

ICRA assigned a  Corporate  Governance Rating  of CGR2, reinforcing  the quality of our  corporate  governance  practices.

Corporate Excellence Award

USL received Dun & Bradstreet  2019 Award for Corporate  Excellence in the Acobev Category.

Finance Leadership Awards

Sanjeev Churiwala named CFO  of the year, FMCG category,  ICAI’s Leadership & Business  Excellence Award, 2018

USL’s Annual Report featured in  Top 100 Annual Reports  worldwide by League of  American Communication  Professionals (LACP).

7

WHAT WE WILL COVER TODAY

FY19 REVIEW

PROGRESS AGAINST STRATEGY

F19 FINANCIAL PERFORMANCE

CONFIDENCE IN THE FUTURE

8

OUR FIVE STRATEGIC PRIORITIES

To be one of the best performing, most trusted and respected  consumer products companies in India

5 Strategic Priorities

Strengthen  & accelerate  core brands

Evolve route to  consumer

Drive  productivity to  invest in growth

Corporate  citizenship

Winning  organization

9

OUR FIVE STRATEGIC PRIORITIES

To be one of the best performing, most trusted and respected  consumer products companies in India

5 Strategic Priorities

Strengthen  & accelerate  core brands

Evolve route to  consumer

Drive  productivity to  invest in growth

Corporate  citizenship

Winning  organization

10

Strengthen & accelerate core brands

PLAYING INTO INDIA’S TOP PASSION POINTS

Music

Food

Cricket

11

Strengthen & accelerate core brands

BRINGING PASSION POINT ALIVE THROUGH PURPOSE‐LED MARKETING

#challengeaccepted campaign

RCB app

Coa ch

12

Strengthen & accelerate core brands

LEVERAGING OUR EXTENSIVE SCOTCH PORTFOLIO

OUR PORTFOLIO

F19 SCOTCH NET SALES GROWTH (%)

Bottled in Origin (BIO)

46%

28%

18%

Bottled In India (BII)

Overall

Bottled in Origin Bottled in India

13

Strengthen & accelerate core brands

BRINGING CATEGORY VIBRANCY THROUGH INNOVATION

RE‐RECRUIT

RECRUIT

DISRUPT

through new variants

through new propositions

through untapped categories

14

Strengthen & accelerate core brands

MAKING SCOTCH HIP: RECRUITING NEW CONSUMERS

15

OUR FIVE STRATEGIC PRIORITIES

To be one of the best performing, most trusted and respected  consumer products companies in India

5 Strategic Priorities

Strengthen  & accelerate  core brands

Evolve route to  consumer

Drive  productivity to  invest in growth

Corporate  citizenship

Winning  organization

16

Evolve route to consumer

MULTI‐PRONGED APPROACH

AFFLUENT INDIA

MIDDLE INDIA

ASPIRING INDIA

Unique experiences,  Weddings & Banquets

Leverage outlets to build brand  equity

Focus on retained states,  support franchisees

17

Evolve route to consumer

ENABLING THE MULTIPRONGED APPROACH

Affluent India

Middle India

Aspiring India

Dedicated team driving joint  business planning with top  1300 Key Accounts Bespoke brand experiences

Clear outlet execution  standards Customized activations at  brand‐state‐channel level

Dedicated teams driving  distribution in retained states Strengthened engagement with  Franchise partners

IT INITIATIVES

MASTER DATA  MANAGEMENT

SALES FORCE  AUTOMATION

POWER BI DASHBOARDS

EDGE INDIA ‐ ADVANCED ANALYTICS

EDGE INDIA ‐ TRAX

18

OUR FIVE STRATEGIC PRIORITIES

To be one of the best performing, most trusted and respected  consumer products companies in India

5 Strategic Priorities

Strengthen  & accelerate  core brands

Evolve route to  consumer

Drive  productivity to  invest in growth

Corporate  citizenship

Winning  organization

19

Driving productivity

PRODUCTIVITY IS NOW EMBEDDED IN OUR ORGANIZATION

Net Revenue  Management

COGS

Marketing

Overheads

Efficient commercial spends

Positive price/mix from P&A growth

Rate and feature optimization

• Manufacturing footprint optimisation

Efficiency in agency and point of sale costs

Catalyst to calculate & improve ROI

Right size the organisation

Tight control on discretionary costs

Interest costs

• Debt reduction of INR 676 Cr. during FY19

Interest cost saving of INR 48 Cr. during FY19

F19

Gross margin  improvement +21bps

EBITDA margin  improvement +175bps

PAT margin  improvement +46 bps

20

OUR FIVE STRATEGIC PRIORITIES

To be one of the best performing, most trusted and respected  consumer products companies in India

5 Strategic Priorities

Strengthen  & accelerate  core brands

Evolve route to  consumer

Drive  productivity to  invest in growth

Corporate  citizenship

Winning  organization

21

Corporate citizenship

CORPORATE CITIZENSHIP

Shape regulatory environment

Relatively modest ED hikes

Partner with regulators on policy reform

Change reputation of industry

Alcohol in Society: Road safety, underage consumption

Building thriving communities: Project SHE

22

ALCOHOL IN SOCIETY: ROAD SAFETY PROGRAM

Expanding regional reach for Road Safety Program

Road Safety Week with local universities

23

BUILDING THRIVING COMMUNITIES

Women empowerment: Health & Sanitation

Water replenishment

Women Self Help Group who produce and market sanitary napkins  to improve sanitation and create livelihood at Alwar, Rajasthan

Pond excavation work done in Udaipur, Rajasthan increasing the  storing capacity by 4114 cu. mtr.

24

OUR FIVE STRATEGIC PRIORITIES

To be one of the best performing, most trusted and respected  consumer products companies in India

5 Strategic Priorities

Strengthen  & accelerate  core brands

Evolve route to  consumer

Drive  productivity to  invest in growth

Corporate  citizenship

Winning  organization

25

Winning organization

BUILDING A FUTURE READY ORGANISATION

Attracting and developing talent

Enhancing diversity

Winning organization

SHARING OUR MESSAGE ON DIVERSITY

Winning organization

BUILDING A FUTURE READY ORGANISATION

Attracting and developing talent

Enhancing diversity

Driving Simplification

Building a high performance culture

WHAT WE WILL COVER TODAY

FY19 REVIEW

PROGRESS AGAINST STRATEGY

F19 FINANCIAL PERFORMANCE

CONFIDENCE IN THE FUTURE

29

SANJEEV CHURIWALA EXECUTIVE DIRECTOR & CHIEF FINANCIAL OFFICER  3 JUNE 2019

30

F19 IN A NUTSHELL

Net sales

+10%

Prestige & Above net sales

+15%

Gross margin

48.8%; +21bps

EBITDA margin

14.3%; +175 bps

Interest costs

‐18%

Profit after tax

659 Cr; +17%

* Gross margin for F18 has undergone a change due to a reclassification to maintain conformity – please refer to Annexure in Press  Release for further details.

31

NET SALES GREW DOUBLE‐DIGIT,  WITH P&A SEGMENT GROWING FASTER

Reported net sales up 9.9%

Rs Crore

8,170

(41)

439

413

8,981

Underlying* net sales up 10.5%

F18 FY Reported

Operating model changes

Volume

Price/mix

F19 FY Reported

Prestige & Above

Popular

Total

Reported net sales % FY19 15.2

Underlying* net sales % FY19 15.2

(0.1)

9.9

1.4

10.5

* Underlying movement excludes the one off impact of operating model changes

32

UNDERLYING* VOLUME GROWTH OF 5.4%

Cases, mn

84

82

80

78

76

74

P&A

Popular

Total

Underlying* volume growth 5.4%

+11.8% 4.4

(0.5)% (0.2)

81.6

78.5

(1.1)

F18 FY Reported

Operating model changes

Prestige & Above

Popular

F19 FY Reported

Reported volume %

Underlying volume %

Price Mix

11.8

(3.1)

4.0

11.8

(0.5)

5.4

3.4

1.9

5.1

* Underlying movement excludes the one off impact of operating model changes

33

CONSISTENT PROGRESS TOWARDS  PREMIUMISATION

NET SALES BY SEGMENT (%)

FY17

FY18

FY19

40%

58%

35%

32%

63%

66%

Prestige & Above Popular

* The total doesn’t add up to 100%; the rest is “Other lines of business”

34

EBITDA GROWTH OF 25%, EBITDA MARGIN  EXPANSION OF 175BPS

12.6*%

Rs Crore

1,028

21bps

413

9bps

(71)

56bps

90bps

14.3%

(15)

(68)

1,287

EBITDA margin up 175bps

F18 FY Reported

Gross profit

Marketing spend

Staff costs

Other overheads

F19 FY Reported

Underlying EBITDA margin excluding the impact of operating model changes, one‐off restructuring costs expanded by 174bps. *Reported EBITDA margin for F18 has gone up by 10bps due to some regrouping as explained in the published financials.

35

PAT GROWTH OF 17%

175bps

(146)bps

4bps

82bps

(41)bps

(30)bps

6.9%

562

260

(111)

(9)

48

(36)

(54)

7.3%

659

Rs Crore

F18 FY Reported

EBITDA

Other income Depreciation Interest cost

saving

Exceptional items

Tax

F19 FY Reported

36

FURTHER DELEVERAGING BALANCE SHEET

Net debt

Interest

Reduction of Rs. 676 Cr.

Interest cost saving of Rs. 48Cr.

Rs Crore

3,265

Rs Crore

268

2,589

220

7.3%

7.6%

F18 FY

F19 FY

F18 FY

F19 FY

37

CONTINUED FOCUS ON CASH MANAGEMENT

Rs. Crore

86

1,287

321

59

34

(27)

(169)

(220)

(676)

(756)

112

Opening cash F18

EBITDA

Sale proceeds of non core assets

Working capital movement

Other income

Sale of subsidiary (FSWL)

Investment in subsidiary (Hipbar)

Capex

Interest expense (gross)

Loan repayment

Tax paid

51

Closing cash F19 FY

38

FURTHER IMPROVEMENT IN KEY FINANCIAL  INDICATORS

Return on Capital Employed

Debt‐Equity ratio

Interest Coverage ratio

18%

19%

22%

2.1

6

4

1.3

3

0.8

F17

F18

F19

F17

F18

F19

F17

F18

F19

39

CREATING VALUE FOR OUR SHAREHOLDERS

EPS Rs/share

Up 440%

7.7

9.1

#

1.7

2.3

F16 FY

F17 FY

F18 FY

F19 FY

* EPS has been retrospectively adjusted for the 1:5 stock split that became effective in F19

40

WHAT WE WILL COVER TODAY

FY19 REVIEW

PROGRESS AGAINST STRATEGY

F19 FINANCIAL PERFORMANCE

CONFIDENCE IN THE FUTURE

41

EVOLUTION OF CONSUMER LANDSCAPE

e m o c n

i

l

a u n n a y b s d o h e s u o H

l

Affluent (>Rs. 25 lakhs)

Middle (Rs.2.5‐25 lakhs)

Aspiring (<Rs.2.5 lakhs)

# of households

2005

1%

7%

23%

69%

219M

2018: 7th largest economy  (GDP Rs.190 lakh crores) 2018

2030: 3rd largest economy  (GDP Rs.700 lakh crores) 2030

3%

21%

33%

43%

293M

7%

44%

34%

15%

386M

India is a young nation

• ~45% of India’s population is <25 years; ~65% is <35 years • ~17m people enter Legal Drinking Age* each year in India

Source: World Economic Forum‐Bain report, Census of India (for 2016), Internal analysis *Legal Drinking Age assumed as >21 years for Spirits; period 2016‐21

42

GROWING PER CAPITA CONSUMPTION AND PREMIUMIZATION

Per capita consumption (liters of pure alcohol)

Alcohol consumption vs per capita income

Spirits net sales (CAGR)

India  2030

India  2023

Upper range

Lower range

+7%

17%

9%

1%

Premium+

Prestige

Popular

Per capita income ($)

2017

2022

Source: David Turtle model

Source: IWSR, , Internal estimates

43

CONSISTENT DELIVERY ACROSS P&L

Gross margin

48.6%

48.8%

42.9%

EBITDA margin

F17

F18

F19

A&P (% of sales)

7.8%

9.6%

9.6%

14.3%

12.6%

11.4%

F17

F18

F19

PAT margin

7.3%

6.9%

2.0%

F17

F18

F19

EPS (Rs/share)

9.1

7.7

2.3

F17

F18

F19

F17

F18

F19

* Gross margin for F18 has undergone a change due to a reclassification to maintain conformity – please refer to Annexure in Press Release for further details.

44

CONFIDENCE IN THE FUTURE

India continues to present an attractive market opportunity

Consistent progress on our strategic priorities

Transforming business to harness the future

Medium Term Goal

Grow topline by double digit and improve EBITDA margin to mid‐high teens

45

THANK YOU

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