TATASTEELNSE24 January 2024

Tata Steel Limited has informed the Exchange about Investor Presentation

Tata Steel Limited

The Secretary, Listing Department BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001. Maharashtra, India. Scrip Code: 500470

Dear Sir, Madam,

January 24, 2024

The Manager, Listing Department National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (E), Mumbai - 400 051. Maharashtra, India. Symbol: TATASTEEL

Sub: Submission of Press Release and Investor Presentation to be made to Analysts/Investors

Please find enclosed herewith the press release titled “Tata Steel reports Consolidated EBITDA of Rs 16,771 crores for the first nine months of the financial year” and investor presentation to be made to Analysts/Investors on the Financial Results of Tata Steel Limited for the quarter and nine months ended December 31, 2023

This presentation is being submitted in compliance with Regulation 30(6) of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, as amended.

These are also being made available on the Company’s website www.tatasteel.com

This is for your information and records.

Thanking you.

Yours faithfully, Tata Steel Limited

Parvatheesam Kanchinadham Company Secretary & Chief Legal Officer (Corporate & Compliance)

Encl.: As above

Mumbai, January 24, 2024

Tata Steel reports Consolidated EBITDA of Rs 16,771 crores for the first nine months of the financial year

Highlights:

▪ Consolidated Revenues for the first nine months of the financial year were at Rs 1,70,483 crores. EBITDA

stood at Rs 16,771 crores, with an EBITDA margin of around 10%.

▪ Consolidated Revenues for the Oct – Dec quarter stood at Rs 55,312 crores. EBITDA was up 47% QoQ to

Rs 6,334 crores and the EBITDA margin was 11%.

▪ The company has spent Rs 4,715 crores on capital expenditure during the quarter and Rs 13,357 crores for

9MFY24. The phased commissioning of the 5 MTPA expansion at Kalinganagar has commenced.

▪ Net debt stands at Rs 77,405 crores. Our group liquidity remains strong at Rs 23,349 crores, which includes

cash & cash equivalents of Rs 10,825 crores.

India1 revenues were Rs 35,011 crores and were broadly stable on QoQ basis

o Crude steel production was around 5.35 million tons and was higher by 7% on QoQ as well as YoY basis.

o Deliveries at 4.88 million tons were marginally higher QoQ driven by rise in domestic deliveries (+3%

QoQ and +10% YoY). Broad based improvement was witnessed across key end use segments.

o EBITDA was Rs.8,302 crores which translates into an EBITDA margin of 24%.

▪ UK revenues were £603 million and EBITDA loss stood at £159 million. Liquid steel production was 0.72 million tons while deliveries stood at 0.64 million tons. Deliveries were lower QoQ due to subdued demand.

▪ Netherlands revenues were £1,239 million and EBITDA loss stood at £117 million. Liquid steel production was broadly stable at 1.19 million tons but lower on YoY basis due to the reline of one of the blast furnaces at Ijmuiden. Deliveries stood at 1.30 million tons and were up 5% QoQ basis.

▪ Tata Steel on 19th January, announced that we will commence statutory consultation on the proposed restructuring of the UK business as part of its transition to an economically and environmentally sustainable future.

Financial Highlights:

Key Profit & Loss account items (All figures are in Rs. Crores unless stated otherwise) Production (mn ton)3 Deliveries (mn ton) Turnover Reported EBITDA Reported EBITDA per ton (Rs. Per ton) Adjusted EBITDA4 Adjusted EBITDA per ton (Rs. Per ton) PBT before exceptional items Exceptional Items (gain)/loss Reported Profit after Tax

3QFY23 7.56 7.15 57,084 4,154 5,806 2,727 3,812 243 (160) (2,502) 1.Tata Steel Standalone numbers have been restated from April 1, 2022, to reflect merger of Tata Steel Long Products Limited, Tata Steel Mining Limited, Tata Metaliks Limited, Tinplate Company of India Limited and S&T mining with Tata Steel; Figures for previous periods have been regrouped and reclassified to conform to classification of current period, where necessary; 2. India includes Tata Steel Standalone and Neelachal Ispat Nigam Limited on proforma basis adjusted for intercompany purchase and sale; 3. Production numbers for consolidated financials are calculated using crude steel for India, liquid steel for UK & Netherlands and saleable steel for South East Asia; 4. Adjusted for changes on account of FX movement on intercompany debt / receivables

Consolidated 2QFY24 7.31 7.07 55,682 4,315 6,106 4,147 5,869 160 6,899 (6,511)

India1,2 2QFY24 5.02 4.82 34,884 6,920 14,372 6,456 13,407 4,748 12,993 (8,837)

3QFY24 5.35 4.88 35,011 8,302 17,016 8,292 16,996 5,798 21 4,429

3QFY23 5.00 4.74 34,059 4,892 10,326 4,321 9,121 2,562 7 1,786

3QFY24 7.58 7.15 55,312 6,334 8,864 5,742 8,035 2,262 334 522

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Management Comments:

Mr. T V Narendran, Chief Executive Officer & Managing Director:

“Global operating environment has been complex, with economic slowdown in China and geopolitics weighing on commodity prices in general. During this quarter, China has exported between 7 to 8 million tons of steel every month, which is the highest since 2015 and this has adversely impacted global steel prices as well as profitability. Despite this context, Tata Steel India has delivered better margins aided by higher deliveries as well as realisations on a QoQ basis. Our domestic deliveries for the quarter stood at 4.78 million tons and were up 3% QoQ and 10% YoY. Among the key segments, Automotive and well-established brands such as Tata Tiscon, Tata Steelium and Tata Astrum had best ever 3Q sales. The consistent growth in India deliveries has been aided by crude steel production being close to 5 million tons across the quarters in this financial year. The phased commissioning of our 5 MTPA capacity expansion at Kalinganagar is underway. Moving to Europe, our deliveries in Netherlands were up while UK moved lower QoQ due to subdued demand as well as operational issues given the ageing assets. We will commence statutory consultations with the unions in the UK as a step towards our transition to an EAF based sustainable business. We continue to undertake multiple initiatives across geographies to progress on our sustainability journey. I am happy to share that Tata Steel Meramandali and Tata Steel Kalinganagar sites have now received ResponsibleSteelTM certification and we now have three certified sites in India including Jamshedpur.”

Mr. Koushik Chatterjee, Executive Director and Chief Financial Officer:

“Tata Steel Consolidated revenues for the quarter stood at Rs 55,312 crores and EBITDA was Rs 6,334 crores, an increase in margins by around 300 bps QoQ. India EBITDA was Rs 8,302 crores, a QoQ margin increase of 400 bps while subdued demand dynamics weighed on margins in UK and Netherlands. The UK business continues to face production shortfalls arising from the end-of-life condition of several of its heavy end assets. In Netherlands, we expect BF#6 to restart by the end of January. Cashflow from operations in India rose sharply to Rs 9,016 crores while consolidated cash flow from operations were lower at Rs 7,879 crores. Our Net debt stands at Rs 77,405 crores and the group liquidity position remains strong at Rs 23,349 crores. Moving to strategic initiatives, we have largely fulfilled our plan to simplify our India footprint, having now completed the merger of Tinplate Company of India and Tata Metaliks into Tata Steel. Our announcement on 19th January in relation to Tata Steel UK follows detailed discussions with and careful consideration of the alternative proposal from the representative body of the UK trade unions and their advisor. The company’s analysis shows that partial continuity of blast furnaces until completion of transition to the EAF is not affordable and engineering studies have found that building the EAF in an already operating steel melt shop is not feasible. Tata Steel is acutely aware of the impact of its proposal to wind down the heavy end in Port Talbot on individuals and the local community associated with our steel works, we will meaningfully consult with our employees and work to provide them with a fair, dignified and considerate outcome. Tata Steel proposes to commit in excess of £130 million to a comprehensive support package for affected employees. This is in addition to the £100 million funding for the Transition Board set up by the company along with the UK and Welsh governments. Tata Steel has begun engineering design work on the EAF and discussions with National Grid for supporting infrastructure with a target to commission the EAF by 2027.”

Disclaimer

Statements in this press release describing the Company’s performance may be “forward-looking statements” within the meaning of applicable securities laws and regulations. Actual results may differ materially from those directly or indirectly expressed, inferred, or implied. Important factors that could make a difference to the Company’s operations include, among others, economic conditions affecting demand/ supply and price conditions in the domestic and overseas markets in which the Company operates, changes in or due to the environment, Government regulations, laws, statutes, judicial pronouncements and/ or other incidental factors.

For queries and information

Sarvesh Kumar, Chief Corporate Communications, Tata Steel, sarvesh.kumar@tatasteel.com

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About Tata Steel

• Tata Steel group is among the top global steel companies with an annual crude steel capacity of 35 million tonnes

per annum. It is one of the world's most geographically diversified steel producers, with operations and commercial presence across the world.

• The group recorded a consolidated turnover of ~US$30.3 billion in the financial year ending March 31, 2023. • A Great Place to Work-CertifiedTM organisation, Tata Steel Limited, together with its subsidiaries, associates,

and joint ventures, is spread across five continents with an employee base of over 77,000.

• Tata Steel has announced its major sustainability objectives including Net Zero Carbon by 2045. • The Company has been on a multi-year digital-enabled business transformation journey intending to be the leader in ‘Digital Steel making by 2025’. The Company has received the World Economic Forum’s Global Lighthouse recognition for its Jamshedpur, Kalinganagar and IJmuiden Plants.

• Tata Steel aspires to have 25% diverse workforce by 2025. The Company has been recognised with the World

Economic Forum’s Global Diversity Equity & Inclusion Lighthouse 2023.

• The Company has been a part of the DJSI Emerging Markets Index since 2012 and has been consistently ranked

amongst top 10 steel companies in the DJSI Corporate Sustainability Assessment since 2016. • Tata Steel’s Jamshedpur Plant is India’s first site to receive ResponsibleSteelTM Certification. • Received Prime Minister’s Trophy for the best performing integrated steel plant for 2016-17, 2023 Steel Sustainability Champion recognition from worldsteel for six years in a row, 2022 ‘Supplier Engagement Leader’ recognition by CDP, Top performer in Iron and Steel sector in Dun & Bradstreet's India's top 500 companies 2022, Ranked as the 2023 most valuable Mining and Metals brand in India by Brand Finance, and ‘Most Ethical Company’ award 2021 from Ethisphere Institute.

• Received 2023 ERM (Enterprise Risk Management) Award of Distinction at the RIMS ERM Conference 2023, ‘Masters of Risk’ - Metals & Mining Sector recognition at The India Risk Management Awards for the seventh consecutive year, and Award for Excellence in Financial Reporting FY20 from ICAI, among several others.

Photographs: Management and Plant facilities | Logos: Files and usage guidelines

Website: www.tatasteel.com and www.wealsomaketomorrow.com

Follow us on:

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Tata Steel |

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GR WTH WITH PURPOSE

Tata Steel Results Presentation

Financial quarter ended December 31, 2023

January 24, 2024

Safe harbour statement

Statements in this presentation describing the Company’s performance may be “forward looking

statements” within the meaning of applicable securities laws and regulations. Actual results may

differ materially from those directly or indirectly expressed, inferred or implied. Important factors that

could make a difference to the Company’s operations include, among others, economic conditions

affecting demand/supply and price conditions in the domestic and overseas markets in which the

Company operates, changes in or due to the environment, Government regulations, laws, statutes,

judicial pronouncements and/or other incidental factors

2

Structural trends are reshaping global steel industry dynamics over time Safe harbour statement

China’s transition to consumption led growth

Focus on Decarbonisation across sectors

Geopolitical events / conflicts

Technological progress over time

Shaping dynamics in the near to long term

Global Steel trade

Rise in protectionism

Heightened volatility

Productivity and competitiveness

Greening and Circularity

Increase in cost of operations

Energy transition

3

India steel remains a bright spot aided by the economic growth cycle Safe harbour statement

India steel demand forecast (in mn tons)

120

Urbanisation

Megacities

Connectivity

FY23

FY24

FY26

FY28

FY30

Apparent steel use and GDP per capita

646

China

Japan

444

Germany

379

Russia

288

USA

279

109

Brazil

81

India

136

UK

0

GDP Per Capita (US$, current prices), 2022

80,000

2 2 0 2 , ) g k ( a t i p a C

r e P U S A

National Infra plan (NIP)

Affordable housing etc.

Capex cycle

Rise in Consumption

Evolving needs

Rise in living standards

s t n e m g e s

s s o r c a

e s u d n e

l e e t s n

i

k c i t p U

Source : Estimates, World Steel Association, ASU – Apparent Steel Use

4

Tata Steel is focused on creating sustainable value Safe harbour statement

Leadership in Sustainability

Leadership in India

Robust financial health

Consolidate position as global cost leader

Leadership position in technology & digital

Become future ready

5

We are committed to ‘Zero harm’ Safe harbour statement Journey towards excellence in Safety & Health of employees1

Safety workshops involving Senior Leadership

69% LTIFR*

In the last 15 years

Fatalities

7

4

4

5

3

FY20

FY21

FY22

FY23 9MFY24

8 0 Y F

9 0 Y F

0 1 Y F

1 1 Y F

2 1 Y F

3 1 Y F

4 1 Y F

5 1 Y F

6 1 Y F

7 1 Y F

8 1 Y F

9 1 Y F

0 2 Y F

1 2 Y F

2 2 Y F

3 2 Y F

Control Room

4 2 Y F M 9

› Working committee for ‘AI in Safety’ established to deploy best

practices among Tata Group Companies. Gen AI based weekly alert for immediate action on high-risk observations

*Lost Time Injury Frequency Rate per million-man hours worked, for Tata Steel Group, Fatalities covers Tata Steel Standalone, SE Asia and Europe; TSML included from 1st Sep’23 and Tinplate Company of India Ltd (TCIL) and Tata Metaliks (TML) included from 1st Oct’23

› Wellness portal & 2 apps launched to provide one stop access to

health & wellbeing initiatives and drive better coverage

Note : 1. Employees refers to Permanent and Contract workforce

6

Improving quality of life of our communities Safe harbour statement Social capital and scalable change models to enable deep societal impact

33 Lakh+

Lives Impacted1

>Rs 1,600 crores spent2 since FY20

481

406

334

222

193

FY20

FY22

9MFY24

1 Cumulative as on 9MFY24; 2 CSR Spending by Tata Steel Standalone. 9MFY24 includes TSLP, TCIL and TML spend

Rural & Urban Education

Structured learning for 7 lac+ children

Samvaad'23 convened 2,700+ people from 150 tribes

Tribal Identity

Public Health & Nutrition

14,500+ high risk pregnant women prevented from maternal mortality

Grassroots Governance

Improved participation in Gram Sabha

Dignity for Disabled

10,000+ PwD impacted through initiatives

36.14 million cubic feet water storage capacity created

Water Resources

Gender & Youth Empowerment

2,600+ women trained in leadership

Climate resilient Livelihoods

13,000+ households adopted climate resilient agri practices

Grassroots Sports

8,400+ player trained in sporting activities

Public Infrastructure

250+ community structures created/renovated

Note : TSLP – Tata Steel Long Products, TCIL – Tinplate Company of India Limited, TML – Tata Metaliks, CSR – Corporate Social Responsibility

7

Aligned with the UN SDG framework to ensure a better future Safe harbour statement 68 targets have been prioritised across 15 UN SDGs

Relevant

Targets 3 / 7

Agriculture and allied activities

Skill development

Community enterprises

Households covered via improved agricultural practices (nos.)

Youth skilled and gainfully engaged through various courses (nos.)

Women engaged in micro - enterprises (nos.)

FY21

FY22

FY23

FY21

FY22

FY23

FY21

FY22

FY23

9MFY24

87,600

9MFY24

1,225

9MFY24

1,112

Note : SDG – Sustainable Development Goals

8

Our Journey so far… Safe harbour statement

Consistent growth at India operations…

…with industry leading profitability

in million tons

9

9

10

12

11

16

17

17

18

19

Average India EBITDA margin : 26%

32%

39%

32%

24%

22%

18%

26% 27%

21%

20%

FY14

FY15

FY16

FY17

FY18

FY19

FY20

FY21

FY22

FY23

FY14

FY15

FY16

FY17

FY18

FY19

FY20

FY21

FY22

FY23

Share price performance above benchmark

Tata Steel

Nifty

BSE Metal

Indexed Dec’14

600

400

200

0 2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

Source : Bloomberg, Prices as of 12th Jan 2024

9

Business update

Tata Steel Meramandali received ResponsibleSteelTM certification

Sustainability is at the core of our strategy Safe harbour statement Our sustainability framework guides deployment of sustainability initiatives across value chain

e t a d p U e c n a m r o f r e P

e t a d p U s s e n i s u B

Note : HR: Human Resource, POSH: Prevention of sexual harassment, SC: Supply Chain, ABAC: Anti-Bribery and Anti-Corruption , AML: AntiMoney Laundering

11

11

Net Zero by 2045 Safe harbour statement Route and Pace of decarbonisation to be calibrated across geographies

Pursuing Multiple Initiatives

Higher scrap charge​

Higher Renewable energy​ use

Reducing ash in Coal​

Steel – permanent material in the circular economy

▪ Key engineering and construction material

▪ Essential for economic

development & decarbonisation

Multilocation EAF

Progress on Hydrogen usage​

Nature based solutions (biomass etc.)

Partnering with Academia​

Cleaner fuel i.e. Natural gas​ etc.

Upscaling CCU pilots​

Lower Alumina in Iron ore​

New smelting technology

Note : CCU – Carbon Capture & Utilisation, EAF – Electric Arc Furnace

12

12

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Safe harbour statement TSUK: Pursuing decarbonisation to reduce 50 mn tons CO2e over a decade

▪ Decarbonisation plan → Transition to EAF based steelmaking

▪ Statutory consultations with the Unions have been initiated

▪ Partnering with Henry Royce Institute at Manchester for advanced materials research and at Imperial

College London for research in Sustainable Design & Manufacturing

1

Existing configuration

3

Green steel configuration

▪ BF – BOF based steelmaking with downstream

capacity of around 3 million tons

2

Intermediate financially viable configuration

▪ Sustains significant market presence across steel end

use segments in UK

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▪ EAF with steelmaking capacity of 3 MTPA

o Carbon emission intensity of around 0.4 tCO2

per ton of crude steel

o Economically and Environmentally viable

solution, with the UK government support of £500 million

o Utilise locally available scrap → recycling

Note : 1. Post transition to EAF, BF - Blast Furnace, BOF – Basic Oxygen furnace, EAF – Electric Arc Furnace, TSUK – Tata Steel UK

13

13

Safe harbour statement TSI: Pursuing sustainability through multiple initiatives

▪ We are committed to responsible growth and the key levers for decarbonisation are carbon reduction

through Process improvement, Carbon direct avoidance and Carbon Capture and Utilisation

▪ Our Jamshedpur plant is the 1st site in India to achieve ResponsibleSteelTM

▪ Focus on greening energy mix

Process improvement

Carbon reductions through Carbon Direct Avoidance

▪ Improvement in blast furnace fuel

▪ Increase in steel scrap usage

rates across sites

during steelmaking

▪ Increase of PCI injection to

▪ Bio-char injection at the blast

optimise coke rate

furnace

▪ Coke dry quenching across

▪ Hydrogen injection at the blast

locations

furnace

▪ Waste heat utilisation

▪ Green electricity + EAF

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Carbon Capture & Utilisation

▪ CCU pilot plant in Jamshedpur to capture CO2 from blast furnace gas

▪ CO2 converted to Methanol or

Ethanol

▪ Mineral carbonation of slag and

other intiatives

▪ CO2 sequestration

Note :TSI – Tata Steel India, PCI – Pulverised Coal Injection, EAF – Electric Arc Furnace, CCU – Carbon Capture & Utilisation

14

14

Tata Steel is scaling up to capitalise on India growth opportunity Tata Investments set to drive sector leading returns

2x

capacity growth in India

Dominant manufacturing base

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e t a d p U s s e n i s u B

62%

>75%

India share (%)

~21 MTPA

40 MTPA

India

UK

Netherlands

SE Asia

0.75

EAF

TSK / TSM / NINL

5

TSK Ph 2

~21 MTPA

5

16

40 MTPA

NINL / EAF

Flats (A)

~16 MTPA

~27 MTPA

Longs (B)

~5 MTPA

~13 MTPA

Crude Steel (A+B)

~21 MTPA

40 MTPA

Upstream

36 MTPA Iron ore

60 - 65 MTPA

Tubes Wires

Tinplate

DI Pipe

Downstream

1 MTPA

0.45 MTPA

0.38 MTPA

0.20 MTPA

~4 MTPA

~1 MTPA

~1 MTPA

~1 MTPA

Note : TSK – Tata Steel Kalinganagar, EAF – Electric Arc Furnace, TSM – Tata Steel Meramandali, NINL – Neelachal Ispat Nigam Limited and DI – Ductile Iron

15

15

Tata Commenced phased comissioning of 5 MTPA expansion at Kalinganagar The largest ‘Blast furnace’ in India at 5,870 cubic metres

First Slab cast at SMS Caster #2 at Kalinganagar

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6 MTPA capacity Pellet plant at Kalinganagar

Power systems at 5 MTPA blast furnace

Note : SMS – Steel Melting Shop

16

16

2.2 MTPA CRM complex to drive product mix enrichment Tata FHCR coils production commenced

Continuous Annealing Line

Widest cold rolling mill in India with capacity of 2.2 million tons per annum

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Future ready portfolio

High Tensile steel to meet lightweighting & safety needs

Advanced steel to serve Infra and Energy segments

▪ Receiving approvals from automotive OEMs for cold

rolled steel

▪ Continuous Galvanizing lines capable of doing

multiple coatings*

▪ Two “new” primary coatings* - ZAM and AlSi, to be

rolled out

Note : *1st in India, FHCR – Full hard cold rolled steel, OEM – Original Equipment Manufacturer, ZAM – Zinc Aluminum Magnesium, AlSi – Aluminum Silicon, CGL – Continuous Galvanising Line

17

17

Capacity growth to aid continued strong presence across segments

Leadership in chosen segments

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Customer engagement & investment in technology

Multiple routes to connect, transact & engage

Delivering superior experience on multiple points of “friction”

Developing long term partnership with SMEs

Services & Solutions: “Serving Consumers better” & “Extend Differentiation”

18

18

Tata Focus on innovation to remain supplier of choice in chosen segments

Focus on product innovation and Servitization across segments

Embracing Digitisation & Industry 4.0 → Digital steelmaking

Partnering with start-ups, research institutions and academia

Ecosystem to drive innovation at scale

e t a d p U e c n a m r o f r e P

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Consistently filed 100+ patents for the last 5 years

500+ New Products developed in last 5 yrs.

Remote operations and real time data analysis

Centres for innovation (Mobility, Mining etc.)

19

19

Tata Auto: Consolidating the position of “Preferred Steel Supplier” Product mix and enhanced services to meet needs of the future

▪ Makes up 24% of domestic

▪ Shift to Hi-strength steels to cater

deliveries

to emerging needs

Auto as % of total deliveries

Auto High-end sales up 8% YoY in 9MFY24

24%

24%

24%

FY22

FY23

9MFY24

▪ Partnering with customers in

▪ Focus on enhancing downstream

value creation

processing capability

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Note : HR – Hot Rolled, CR – Cold Rolled, GA – Galvannealed

20

20

Tata Retail: Poised to grow 2x in high margin business Leveraging pan India growth and branded presence especially Tata Tiscon

▪ Envisaged capacity growth at

▪ Strong cash flow generation

NINL and EAF

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▪ Enhanced Phygital reach to the

▪ Developing strong ecosystem to

market

deliver superior experience

>11% YoY increase in YTD Revenues via

10,000+ Dealers

11K+ Unique customers per month

Influencers

Note : EAF – Electric Arc Furnace, NINL - Neelachal Ispat Nigam Limited, Influencers refers to Architect, Contractors & Engineers

21

21

Tata Downstream: Value added growth for product mix enrichment Set to grow by 2x – 4x

Tubes

Wires

Tinplate

Ductile Iron Pipes

Wide product portfolio incl. HAR & ERW tubes

Application of tubes in a structure at Kolkata

One out of three tyre manufacturers in India use Tata Wiron

Application in growing packaging industry

Tata Ductura, Tata Ductura, designed to last transportation of for years water and other uses

Leading manufacturer of pipes and tubes

Largest Carbon Spring Wire manufacturer

Market leadership in domestic tinplate industry

Leading manufacturer of Ductile Iron Pipe

Note : HAR – High Aspect Ratio, ERW – Electrical Resistance Welded

22

22

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Financial management to enable returns across cycle Tata

Value Drivers

Balance sheet management

▪ Optimise capital structure and cost

▪ Target Net Debt to EBITDA <2.5x across cycle

▪ Proactive financing & asset – liability match

Capital allocation

▪ Value accretive investments (ROIC : 15%)

▪ Portfolio restructuring

Operational excellence

▪ Minimize working capital

▪ Continuous improvement programs

1600

1400

1200

1000

800

600

400

200

0 Jan-18 Jan-18

Outcome

Bond spreads converged to Investment grade

Tata Steel Abja 5.45 (2028)

Jul-18 Jul-18

Jan-19 Jan-19

Jul-19 Jul-19

Jan-20 Jan-20

Jul-20 Jul-20

Jan-21 Jan-21

Jul-21 Jul-21

Jan-22 Jan-22

Jul-22 Jul-22

Jan-23 Jan-23

Jul-23 Jul-23

Jan-24 Jan-24

Total Shareholder Returns (%)

27

15

17

14

16

13

Source : Bloomberg for Total Shareholder Returns as on 12th Jan 2024, ROIC – Return on Invested Capital, IG – Investment Grade, HY – High Yield

23

23

5 years

10 years

25 years

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Value accretive consolidation with multiple benefits Tata

Unlisted

Listed

Tata Steel Mining (TSML)

S&T Mining

Indian Steel & Wire Products

TSLP Swap ratio 6.7

TCIL Swap ratio 3.3

Tata Metaliks Swap ratio 7.9

TRF Ltd. Swap ratio 1.7

Filing of scheme with Stock Exchanges (Reg. 37)

Filing of 1st motion application with National Company Law Tribunal (NCLT)

Shareholders meetings and creditor meetings ( if any)

Final hearing / order of NCLT

No objection letter from Stock Exchanges

ISWP

TRF

Order of NCLT on first motion application

Filing of the second motion application with NCLT

TSML, TSLP, TCIL, TML and S&T mining

Filing with Registrar to make scheme effective

Note : TSLP – Tata Steel Long Products, TCIL – Tinplate Company of India Ltd, S&T Mining – SAIL & Tata Steel JV, Swap ratio is number of Tata Steel’s shares offered in exchange for one share of merging entity

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Performance Update

Identifying and developing sporting talent among rural youth, India

Elevated input costs and volatile steel prices have weighed on global steel spot spreads across most regions ▪ Global steel prices were mixed in the Oct – Dec’23 period across key regions. US / EU prices increased towards the end of the quarter while Asia was relatively subdued

▪ Raw material prices moved higher during the quarter, with Coking coal prices up nearly 20% to $330/t levels while Iron ore prices moved similarly to around $140/t levels ▪ Overall, Steel spot spreads were under pressure for most of the quarter. However, US and EU steel spot spreads have witnessed improvement since November

▪ In China, steel production continued to outpace demand on sustained concerns about economic activity. This led to steady exports of around 7 – 8 million tons per month

China Steel spot spreads (Domestic, Export)

EU Steel spread including energy, carbon costs

HRC spot gross spreads ($/t)

HRC spot gross spreads ($/t)

600

450

300

150

0 Dec-20

China domestic Spreads

China export Spread

1,000

EU Steel spot spread

EU spread (with Energy, Carbon)

Jun-21

Dec-21

Jun-22

Dec-22

Jun-23

Dec-23

750

500

250

0 Dec-20

Jun-21

Dec-21

Jun-22

Dec-22

Jun-23

Dec-23

Sources: World Steel Association, IMF, Bloomberg, Steelmint; China HRC export spread = China HRC export FOB – 1.65x Iron Ore (62% Fe CFR) - 1x Coal (Premium HCC CFR); China HRC domestic spot spread is with China HRC domestic prices; EU HRC spot spreads = HRC (Germany) - 1.6x iron ore (fines 65%, R’dam) - 0.8x premium hard coking coal (Aus) - 0.1x scrap (HMS, R’dam) ; EU spot spread incl. energy = EU HRC spot spread – Carbon cost – 0.5 x NG ($/Mwh) – 0.15 x Electricity ($/Mwh)

2626

India steel demand continued to improve while EU demand was subdued given the operating landscape marked by slowdown and geopolitics

India ▪ Indian apparent steel consumption was up around 11% on

Europe ▪ EU manufacturing PMI was 43 - 44 during Oct – Dec’23

YoY basis in 3QFY24 aided by government spending

indicating deceleration in economic activity

▪ Automotive and Infrastructure & Construction segments

continued to improve during the quarter

▪ Construction & Machinery demand was subdued on elevated interest rates. Auto was driven by backlogs

Key steel consuming sectors*

Key steel consuming sectors (%, YoY growth)

Capital Goods

Infrastructure/ construction goods

Automotive

150

100

50

0 Apr-19

Machinery

Construction

Vehicles (units)

100%

50%

0%

-50%

Jan-20

Oct-20

Jul-21

Apr-22

Jan-23

Oct-23

Apr-19

Jan-20

Oct-20

Jul-21

Apr-22

Jan-23

Oct-23

Sources: Bloomberg, SIAM, Joint Plant Committee, MOSPI, CMIE, Eurostat and Tata Steel, *Figures of Industrial Production for Capital Goods, Infrastructure/Construction, consumer durables and railways are rebased to Nov'18=100 using FY12 index-based sector weights; number of units produced as per SIAM; growth of key steel consuming sector is calculated by removing sub-segments which do not consume steel, ECB – European Central Bank

Note : All data is on consolidated basis; 1. FY20 and FY21 incl. Southeast Asia Operations which is reclassified as continuing operations; 2. Interest Coverage Ratio: EBITDA / Interest, LTM basis

27

Steady increase in India sales to chosen segments Domestic deliveries up 3% QoQ and 10% YoY

Business Verticals

mn tons

4.74 0.64

1.46

1.86

0.39 0.38

3QFY23

4.82

0.72

1.62

1.87

0.41 0.20 2QFY24

4.88

0.78

1.63

1.96

0.41 0.10 3QFY24

Auto and ancillaries

1.2

1.2

1.0

End use sectors

Retail : Individual housebuilders

0.7

0.8

0.7

Construction & Infrastructure

1.3

1.2

1.2

3QFY23 2QFY24 3QFY24

3QFY23 2QFY24 3QFY24

3QFY23 2QFY24 3QFY24

Energy and Engg. goods

Consumer Durables and Packaging

0.7

0.7

0.7

0.3

0.3

0.3

Trade and Commercial

0.5

0.5

0.6

3QFY23 2QFY24 3QFY24

3QFY23 2QFY24 3QFY24

3QFY23 2QFY24 3QFY24

Automotive

BPR

IPP

Transfers

Exports

Note: India including Tata Steel Standalone and Neelachal Ispat Nigam Limited, BPR – Branded Products and Retail, IPP – Industrial Products and Projects, Transfers to Tubes, Wires and Others

Note : 3QFY23 is estimates based on FY23 breakup, Auto and ancillaries incl. B2B and ECA sales, Wire & Specialty steel sales; Retail is B2C includes Tiscon, Shaktee, Galvanised Plain Retail, Tubes and Wires; Construction & Infra is B2B sales to construction companies; Energy incl. Oil & Gas, Wind, Solar etc.; Engineering incl. Shipbuilding, Railways and Capital Goods etc.; Consumer Durables is sales to Furniture, Appliances; Packaging incl. Tinplate, High Tensile steel strapping ,LPG, Drums & Barrels and Trade & Commercial is sales to rerollers, fabrication etc., B2B – Business to Business, ECA – Emerging Corp. accounts, B2C – Business to 28 Consumer and LPG – Liquefied Petroleum Gas

Tata Steel Consolidated

(All figures are in Rs. Crores unless stated otherwise)

Production (mn tons)1

Deliveries (mn tons)

Total revenue from operations

Raw material cost2

Change in inventories

Employee benefits expenses

Other expenses

EBITDA

Adjusted EBITDA3

Adjusted EBITDA per ton (Rs.)

Other income

Finance cost

Pre-exceptional PBT

Exceptional items (gain)/loss

Tax expenses

Reported PAT

Other comprehensive income

3QFY24

2QFY24

3QFY23

Key drivers for QoQ change:

7.58

7.15

55,312

22,126

321

6,527

20,075

6,334

5,742

8,035

228

1,881

2,262

334

1,406

522

1,041

7.31

7.07

55,682

25,147

756

5,917

19,594

4,315

4,147

5,869

228

1,959

160

6,899

(228)

(6,511)

(774)

7.56

7.15

57,084

28,231

1,791

5,342

17,671

4,154

2,727

3,812

271

1,768

243

(160)

2,905

(2,502)

(3,629)

▪ Revenues: were broadly stable QoQ as effect of slightly higher volumes was offset by lower realisations esp. in UK and Netherlands

▪ Raw Material cost: declined on lower raw material

costs and purchases in India and Netherlands

▪ Change in inventories: primarily relates to decline in

inventory value at Europe

▪ Other expenses: were marginally higher on royalty, freight and power related expenses at Tata Steel Standalone

▪ Exceptional items: relates to redundancy cost at

Netherlands

▪ Other comprehensive income: primarily relates to

foreign currency translation differences

1. Production Numbers: Standalone & Neelachal Ispat Nigam Limited - Crude Steel Production, Europe - Liquid Steel Production; SEA - Saleable Steel Production. 2. Raw material cost includes raw material consumed, and purchases of finished and semi-finished products. 3. Adjusted for changes on account of FX movement on intercompany debt / receivables

2 9

29

Consolidated 3QFY24 EBITDA1 stood at Rs 5,742 crores EBITDA margin was at 10%

465 -

1,097

-

▪ Selling Result: driven by lower realisations in

UK and Netherlands partly offset by India

▪ Cost Changes: given drop in raw material

costs in India and Netherlands

944

977

5,742

▪ Volume/Mix: primarily driven by higher deliveries in India and Netherlands

▪ Others: relates to improved performance of

Indian subsidiaries

Selling Result

Cost Changes

Volume/Mix

Others

Adjusted EBITDA 3QFY24

4,147

Adjusted EBITDA 2QFY24

1 EBITDA adjusted for changes on account of FX movement on intercompany debt / receivables

Net debt stood at Rs 77,405 crores Group liquidity remains strong at Rs 23,3491 crores

89,723

337

2,494

665

88,230

10,825

in Rs crores

77,405

Net Debt Dec'23

Gross Debt Sep'23

Movement in leases

Loan movement

FX Impact and Others

Gross Debt Dec'23

Cash, Bank & Current Investments

Note : All data is on consolidated basis; 1. FY20 and FY21 incl. Southeast Asia Operations which is reclassified as continuing operations; 2. Interest Coverage Ratio: EBITDA / Interest, LTM basis

1 Group liquidity includes cash & cash equivalents and undrawn fund-based lines

313131 31 31

Key financial credit metrices EBITDA Margin (%)1

EBITDA / ton (Rs.)1

Interest Coverage Ratio (x)1,2

Gross & Net Debt (Rs. crore)

26.2%

21,626

11.7

18.9%

19.8%

12.2%

13.4%

9.8%

11,110

6,267

11,358

10,838

7,832

3.9

4.1

5.2

3.2

2.4

1,16,328

1,00,816

88,501

1,04,779

75,561

84,893 88,230

94,879

75,389

77,405

67,810

51,049

Net

Gross

FY 19

FY 20

FY 21

FY22

FY23

9MFY24

FY19

FY20

FY21

FY22

FY23

9MFY24

FY19

FY20

FY21

FY22

FY23

9MFY24

FY19

FY20

FY21

FY22

FY23

9MFY24

Net Debt / EBITDA (x)2

Net Debt / Equity (x)

Credit Rating

5.91

1.43

1.42

3.19

3.23

2.44

2.07

0.98

0.78

0.61

0.52

FY19

FY20

FY21

0.80 FY22

FY23

9MFY24

FY19

FY20

FY21

FY22

FY23

9MFY24

Investment Grade

S&P

Moody's

7 BBB-/ Baa3

6 BB+/ Ba1

BB/ Ba2 5

e BB-/ Ba3 l 4 t i T s 3 i x B+/ B1 A

2 B/ B2 1

B-/ B3 0 Dec-19

FY19 FY20 FY21 FY22 FY23 9MFY24

Dec-22

Dec-21

Dec-23

Dec-20

Note : All data is on consolidated basis; 1. FY20 and FY21 incl. Southeast Asia Operations which is reclassified as continuing operations; Interest Coverage Ratio: EBITDA/ Interest 2. EBITDA on LTM basis

323232 32

Annexures

Robotics Wagon Tippler at India operations

Tata Steel Standalone Continued focus on operational efficiencies and minimizing environmental impact

Coke Rate (kg/thm)

Specific Energy Consumption (Gcal/tcs)

2 6 3

5 6 3

8 5 3

9 4 3

Good

0 4 3

0 0 . 6

5 9 . 5

5 8 . 5

3 6 . 5

Good

8 7 . 5

Specific Fresh Water Consumption (m3/tcs)

Specific Fresh Water Consumption (m3/tcs)

Good

1 5 . 3

0 2 . 3

4 8 . 2

4 7 . 2

9 4 . 2

FY20

FY21

FY22

FY23

9MFY24

FY20

FY21

FY22

FY23

9MFY24

FY20

FY21

FY22

FY23

9MFY24

CO2 Emission Intensity (tCO2/tcs)

Specific Dust Emission (kg/tcs)

Solid Waste Utilisation (%)

9 4 . 2

2 5 . 2

0 5 . 2

4 4 . 2

Good

6 4 . 2

8 5 . 0

9 4 . 0

3 4 . 0

7 3 . 0

Good

5 3 . 0

1 9

0 0 1

9 9

8 9

Good

0 0 1

FY20

FY21

FY22

FY23

9MFY24

FY20

FY21

FY22

FY23

9MFY24

FY20

FY21

FY22

FY23

9MFY24

Note : CO2 emission intensity calculated as per worldsteel methodology

3 4

34

Tata Steel Standalone1

(All figures are in Rs. Crores unless stated otherwise)

Production (mn tons)

Deliveries (mn tons)

Total revenue from operations

Raw material cost2

Change in inventories

Employee benefits expenses

Other expenses

EBITDA

Adjusted EBITDA3

Adjusted EBITDA per ton (Rs.)

Other income

Finance cost

Pre-exceptional PBT

Exceptional items (gain)/loss

Tax expenses

Reported PAT

Other comprehensive income

3QFY24

2QFY24

3QFY23

Key drivers for QoQ change:

5.13

4.88

34,682

13,452

(922)

1,867

12,036

8,257

8,247

16,903

329

1,058

6,013

(10)

1,370

4,653

168

4.91

4.82

34,185

14,457

570

1,864

10,427

6,996

6,531

13,564

824

1,137

5,089

12,993

610

(8,514)

193

4.94

4.74

33,929

16,394

401

1,763

10,235

5,335

4,764

10,054

724

1,117

3,240

7

869

2,364

(44)

▪ Revenues: were marginally higher on improved

volumes and steel realisations

▪ Raw Material cost: decreased primarily driven by

movement in inventory value of chrome ore, excluding this raw material cost was flat

▪ Other expenses: increased on royalty, FX impact and

rise in fuel related costs, repairs and maintenance

▪ Other Income: was lower given conversion of

intercompany loan into equity on 29th Sep’23, leading to decline in interest income

▪ Exceptional items: primarily relates to Employee separation scheme. 2Q relates to impairment of investment value in UK operations

▪ Tax expenses: moved higher in line with profitability

3 1. Tata Steel Standalone numbers have been restated from April 1, 2022, to reflect merger of Tata Steel Long Products Limited, Tata Steel Mining Limited, Tata Metaliks Limited, Tinplate Company of India Limited and S&T mining with Tata Steel; Figures for previous periods have been regrouped and reclassified to conform to classification of current period, where necessary; 2. Raw material cost includes raw 5 material consumed, and purchases of finished and semi-finished products 3. Adjusted for changes on account of FX movement on intercompany debt / receivables

35

TSUK

TSN

Key operating parameters

Coke Rate (kg/thm)

Specific Energy Consumption (GJ/tcs)

4 2 3

1 9 2

7 3 3

0 0 3

6 3 3

Good

0 0 3

7 1 3

5 7 2

1 1 3

9 7 2

Good

CO2 Emission Intensity (tCO2/tcs)

Good

9 . 3 2

.

8 9 1

8 . 2 2

.

2 0 2

1 . 3 2

.

4 0 2

3 . 3 2

.

5 9 1

7 . 2 2

.

0 1 2

5 2 . 2

6 7 1

.

4 1 . 2

7 7 1

.

6 1 . 2

8 7 1

.

8 1 . 2

6 7 1

.

2 1 . 2

0 8 1

.

FY20

FY21

FY22

FY23

9MFY24

FY20

FY21

FY22

FY23

9MFY24

FY20

FY21

FY22

FY23

9MFY24

Specific Fresh Water Consumption (m3/tcs)

Specific Dust Emission (kg/tcs)

Solid Waste Utilisation (%)

7 . 8

7 . 8

8 . 9

2 . 5

8 . 4

2 . 5

5 . 6

9 . 4

CY19

CY20

CY21

CY22

Good

2 . 3 1

5 . 6

CY23

*

Good

Good

4 . 0

3 . 0

3 0

.

3 . 0

3 0

.

2 0

.

3 . 0

2 0

.

3 . 0

2 0

.

9 9

9 9

9 9

9 9

9 9

9 9

9 9

8 9

9 9

8 9

CY19

CY20

CY21

CY22

CY23

*

CY19

CY20

CY21

CY22

CY23

*

Note : TSUK and TSN report KPIs on a calendar basis aligned to regulatory requirements in their geographies, TSN parameters have been affected by ongoing reline of one of the blast furnaces, CO2 emission intensity as per worldsteel methodology, *CY23 is an estimate, Solid waste utilisation for TSN revised to include use of byproducts and waste

3 6

36

3QFY24

2QFY24

3QFY23

Key drivers for QoQ change:

Tata Steel Netherlands

(All figures are in Rs. Crores unless stated otherwise)

Liquid Steel production (mn tons)

Deliveries (mn tons)

1.19

1.30

1.19

1.23

1.52

1.40

Total revenue from operations

12,923

12,961

14,348

Raw material cost1

Change in inventories

Employee benefits expenses

Other expenses

EBITDA

EBITDA per ton (Rs.)

5,350

1,250

3,068

4,469

(1,215)

(9,370)

7,049

(39)

2,536

4,560

(1,145)

(9,303)

7,034

727

2,255

4,410

(78)

(556)

1. Raw material cost includes raw material consumed, and purchases of finished and semi-finished products; Figures prior to inter value chain eliminations

▪ Revenues: were broadly similar with higher volumes

being offset by drop in steel realisations

▪ Raw Material cost: was lower QoQ driven by lower

coking coal & iron ore consumption cost and decline in external purchase of slabs

▪ Employee benefits expenses: increased on wage

revisions and actuarial assumptions driven movement in Other Long Term Employee Benefits (OLEB)

▪ Other Expenses: decreased primarily on lower bulk

gas related costs

3 7

37

3QFY24

2QFY24

3QFY23

Key drivers for QoQ change:

Tata Steel UK

(All figures are in Rs. Crores unless stated otherwise)

Liquid Steel production (mn tons)

Deliveries (mn tons)

Total revenue from operations

Raw material cost1

Change in inventories

Employee benefits expenses

Other expenses

EBITDA

0.72

0.64

6,294

3,255

105

1,210

3,381

0.76

0.73

7,288

3,876

312

1,121

3,346

0.72

0.66

7,130

3,749

730

944

3,183

(1,657)

(1,367)

(1,475)

EBITDA per ton (Rs.)

(26,063)

(18,802)

(22,340)

1. Raw material cost includes raw material consumed, and purchases of finished and semi-finished products; Figures prior to inter value chain eliminations

▪ Revenues: declined on lower deliveries as well as drop

in realisations

▪ Raw Material cost: decreased as lower production led

to drop in consumption of raw materials

▪ Change in Inventories: was primarily driven by

inventory built up

▪ Other Expenses: marginally increased on emission

rights related costs partly offset by decline in bulk gas and electricity costs

▪ Employee benefits expenses: increased as 2Q included interest credit on surplus pension assets relating to British Steel Pension Scheme

3 8

38

Tata Steel Investor Relations

Investor enquiries

ir@tatasteel.com

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