KDDLNSE6 September 2019

KDDL Limited has informed the Exchange regarding Analysts/Institutional Investor Meet/Con. Call UpdatesEarnings Call Transcript

KDDL Limited

KDDL Limited Kamla Centre, SCO 88-89, Sector 8-C, Chandigarh - 160 009, INDIA. Tel: +91 172 2548223/24, 2544378/79 Fax: +91 172 2548302; Website:www.kddl.com ; CIN-L33302HP1981PLC008123

Ref : KDDL/CS/2019-20/46 Date : 5th September, 2019

National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra, Mumbai - 400 051

BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001

Trading Symbol : KDDL

Scrip Code : 532054

Subject: Earnings Call Transcript

Dear Sir / Madam,

Please find enclosed herewith a copy of transcript of earnings call held on 16th August, 2019 to discuss the

Operational and Financial Performance for Q1FY20.

Kindly take the same on record.

For KDDL Limited

Brahm Prakash Kumar Company Secretary

“KDDL Limited Q1 FY2020 Earnings Conference Call”

August 16, 2019

MANAGEMENT:

MR. YASHOVARDHAN SABOO – MANAGING DIRECTOR – KDDL LIMITED MR. SANJEEV MASOWN – CHIEF FINANCIAL OFFICER - KDDL LIMITED MR. RAJA SEKHAR – CHIEF FINANCIAL OFFICER – ETHOS LIMITED

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KDDL Limited August 16, 2019

Moderator:

Ladies and gentlemen, good day and welcome to the KDDL Limited Q1 FY2020 Earnings

Conference Call. This conference call may contain forward looking statements about the

company, which are based on the beliefs, opinions and expectations of the company as on

date of this call. These statements are not guarantees of future performance and involve

risks and uncertainties that are difficult to predict. As a reminder, all participant lines will

be in the listen-only mode and there will be an opportunity for you to ask questions after the

presentation concludes. Should you need assistance during the conference call please signal

an operator by pressing “*” then “0” on your touchtone phone. Please note that this

conference is being recorded. I now hand the conference over to Mr. Yashovardhan Saboo,

MD of KDDL Limited. Thank you and over to you!

Yashovardhan Saboo:

Thank you. Good afternoon and a warm welcome to everyone for our Q1 FY2020 earnings

conference call. I am joined by Mr. Sanjeev Masown, CFO of KDDL and Mr. Raja Sekhar,

CFO of ETHOS and SGA, our investor relations advisors. I hope everyone has had the

chance to go through our updated investor presentation uploaded on the exchange and the

company’s website. I will start by giving you a brief on the financial performance on a

consolidated basis for Q1 of the current year.

Consolidated revenue rose by 4% to Rs.152.7 Crores in Q1 FY2020 from Rs.146.2 Crores

in Q1 of the previous year. Standalone manufacturing business witnessed a 9% year-on-year

growth from Rs.44 Crores to Rs.48 Crores in the quarter. Our watch retailing business

Ethos witnessed a growth of 1% on Y-o-Y basis to clock in revenues of about Rs.102

Crores. Consolidated gross profit grew by 11% Y-o-Y from Rs.61.3 Crores in Q1 of

FY2019 to Rs.67.8 Crores in Q1 FY2020. Gross margins improved by 251 basis points

from 41.9% to 44.4% in the quarter.

We continue to witness traction in our watch retailing business. We saw a gross margin

expansion of 256 basis points on Y-o-Y basis to report gross margin of 29.86%.

Consolidated EBITDA grew from Rs.13.4 Crores in Q1 of FY2019 to Rs.18.1 Crores in the

current year same quarter. The growth in EBITDA has been largely on account of change in

accounting standard with the applicability of Ind-AS 116 standard. The new Ind-AS 116

norms have resulted in recognizing right of use assets of Rs.88.6 Crores in the balance sheet

and corresponding lease liability on the liability side of the balance sheet. This had resulted

in the decrease in rent expenses to the tune of Rs.7.7 Crores from other expenses and an

increase in finance cost by Rs.2.4 Crores and an increase in deprecation by Rs.7 Crores. The

net impact is a decrease in PBT by Rs.1.7 Crores. Adjusted for this Ind-AS 116, the like-to-

like EBITDA stood at Rs.10.3 Crores versus Rs.13.4 Crores in Q1 of the previous year. The

margins stood at 6.8% versus 9.1%. Profit before tax for the quarter stood at Rs.1.5 Crores.

The increased depreciation has resulted in an impact on overall profitability and therefore

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KDDL Limited August 16, 2019

we would like to focus on cash PAT, which has grown at a healthy 38% on Y-o-Y basis

from Rs.8.2 Crores in Q1 FY2019 to Rs.11.3 Crores in Q1 FY2020.

Our consolidated performance includes the performance of Estima, our newly acquired

hands manufacturing company in Switzerland. This company incurred a loss of about Rs.2

Crores in Q1 FY2020.

I will now discuss the manufacturing business for the quarter and the full year. Our

manufacturing business segments of watch components, Precision Engineering and

ornamental packaging continues

to grow as per expected plan. Our standalone

manufacturing revenue grew 9% Y-o-Y from Rs.44.3 Crores in Q1 FY2019 to Rs.48 Crores

in Q1FY20. The share of watch component business was 73% and precision engineering

contributed 22% of the revenue. The gross profit expanded by 6.3% to Rs.35.6 Crores from

Rs.33.4 Crores in Q1 FY2019. The gross margins stood at a healthy 74%. The EBITDA

grew 1% Y-o-Y from Rs.8.2 Crores in Q1 FY2019 to Rs.8.3 Crores in Q1 FY2020. The

margin was 17.3% versus 18.6% in Q1 FY2019.

The lower EBITDA margin profile was on account of product mix wherein the share of

newly functional precision and engineering division in the new factory is increasing. After a

healthy 2018, the Swiss watch business has slowed significantly. After reporting a 10% rise

in the period January to June 2018 on a Y-o-Y basis, Swiss watch exports in the current

year in the same period January to June 2019 reported only a 1.4% growth, so that is a

deceleration of growth from 10% in the previous year to 1.4% this year. June 2019 was the

first month in a long period, which actually saw the watch exports drops by 10.7% on Y-o-

Y basis. We expect this situation to continue for some more time. The current turmoil in

Hong Kong, which is one of the top markets of Swiss watches worldwide, is having an

impact on the performance and this is likely to continue for some time before it will

normalize. The Indian watch market though continues its upward trajectory, the leader in

the domestic watch business has grown handsomely and we also benefit from this growth

on account of our large presence in their supply chain and our dominant position in the

watch components in the Indian industry. Accordingly, watch component business

witnessed a growth of 10% in Q1 FY2020. This segment registered a revenue of Rs.35

Crores in the quarter compared to a revenue of Rs.32 Crores in the previous year same

quarter. We remain on course to delivering 8% to 10% growth in this segment.

At Estima, our acquisition of the Swiss watch hand manufacturing company, we continue to

focus increasingly on improving the utilization levels of the factory and we expect a

turnaround over the next two quarters. Our strategy with Estima is to build a strong pipeline

of customers in the mid price segment of the European watch market. We believe that our

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KDDL Limited August 16, 2019

own skill sets in watch component manufacturing in India will help us to turn around this

business faster.

Precision Engineering business witnessed a revenue growth of 20% over the previous

quarter from Rs.8.8 Crores in Q4 of FY2019 to Rs.10.6 Crores in Q1 of FY2020. We are

now focusing on improving internal efficiencies and streamlining the product mix of this

business to achieve the target profitability. The order book in this segment remains healthy

backed by our efforts to focus on focused digital marketing in specific segments and our

ongoing participation at leading international trade shows.

Now I will discuss our watch retailing business ETHOS. After reporting a significant

turnaround in FY2019 and having established the business model of ETHOS, we are now

focusing on furthering our leadership position in India. The current slowdown in the

macroeconomic situation in India coupled with the tight liquidity has impacted the

sentiment of consumers in our market. We will now focus on the festive season starting late

September to see how the situation improves and with it the customer buying.

At ETHOS, we have focused on providing the best customer experience and this has led us

to realign our store strategy, which consists of the following main moves. Number one -

Larger stores, which are like flagships stores and destination for watch shoppers. We have

ventured in new geographies like Guwahati and Kolkata. We have roped in marquee brands

on an exclusive basis and we have started the after-sales service network. All this is part of

our strategy to consolidate the position of ETHOS as the number one destination for luxury

watches across the country. With this strategy firmly in place, we not only occupy a strong

presence in the minds of consumers, but importantly also in the minds of our partner

brands. At ETHOS, we are clearly playing out on the inherent strength of the business

model with which will continue to increase our market share. These include being the

largest network of luxury brands on pan India basis. This enables both us and the brand to

co-exist and grow together in the market.

The exclusive brand strategy, this is a unique proposition, which continues to play out well

and contribute significantly to the growth in profitability of ETHOS. Our digital marketing

strategy allows us to make a lasting impact in the minds of the customer for everything in

the world of luxury watches. Our enhanced store experience in which we are continuing to

invest in the renovation of major stores and the impact on sales of these renovated stores is

evident from the performance.

Let me share with you some financial highlights for ETHOS. Our billings in Q1 FY2020

grew to Rs.118.1 Crores that is about 1% growth Y-o-Y. Billings of exclusive brands grew

faster at 56.3% Y-o-Y to Rs.28.6 Crores in Q1 of the current year. With this the exclusive

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KDDL Limited August 16, 2019

brands now contribute 24.2% to the topline in Q1. Our gross profit continues to report

stable numbers and comes close to 30%. On absolute basis, there was a growth of 11% on

Y-o-Y basis in our gross profits. Ind-AS 116 standard has impacted profitability as I have

already mentioned. The like-to-like EBITDA margins comes at 5.2% versus 6.8%. This is

lower on account of new larger format store openings in Q1 of FY2020. As the new stores

mature and gain traction, we expect the operating leverage to kick in and improve both

margin and profitability. PBT was impacted by Rs.1.3 Crores in the quarter on account of

Ind-AS 116 and it de-grew by 37% on Y-o-Y basis. The cash profit increased coming in at

Rs.7.8 Crores in Q1 this year. Stock carrying month at the end of June 30, 2019 was 8.7

months. This is slightly higher than the previous year as some of the new stores were

launched towards the end of the quarter. During the quarter, we opened two stores. We

opened our large flagship stores in Hyderabad with a size of 5250 square feet and the

presence of many brands, we expect the Hyderabad store to give us excellent growth and

brand strength in times to come. We opened another store in Guwahati in East India, which measures almost 1100 square feet. I am happy to announce that we have opened our 50th

store in Pune just a few days ago. This is an ETHOS Summit store measuring 2200 square

feet. The growth opportunities are immense in watch retailing in India. Our strategy of

strong brand relationships, a strong network across India, and a dominant digital marketing

focus will help us to maintain our leadership in this market. The support from a dedicated

after sales service centre that we have opened in Delhi along with the preowned watches

business will further make ETHOS the torch bearer of the luxury watch market in India. I

now welcome your questions and participation.

Moderator:

Thank you very much. We will now begin the question and answer session. Ladies and

gentlemen, we will wait for a moment while the question queue assembles. The first

question is from the line of Ritesh Bafna from RB Securities. Please go ahead.

Ritesh Bafna:

Good afternoon. Thank you for the opportunity. Sir I have a few questions on ETHOS,

during the Q1, we see that ETHOS has shown a bit of a degrowth so what is our outlook for

the coming months say for this quarter may be coming quarter or so and further how many

total stores do we have currently and how many do we plan to open in the coming times and

any new brands that we have added recently or we plan to add that are in the pipeline?

Thank you.

Yashovardhan Saboo: Ritesh good afternoon. So it is true that we are witnessing a slowdown in the market and

which has had an impact on ETHOS as well. I think this is very significantly also based on

the general softening of the macroeconomic condition. If we look at the slowdown in the

growth when we analyse it price point wise, we see that the slowdown is almost entirely

responsible because of the segment above Rs.5 lakhs, so I will just give you some figures. If

I compare quarter-to-quarter that means Q1 of this year compared to Q1 of last year in the

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KDDL Limited August 16, 2019

segment price point above Rs.5 lakhs, there has been a degrowth of almost 18% whereas in

the segment below Rs.5 lakhs, there is actually a growth of 10%. So this clearly shows that

while in the segment below Rs.5 lakhs, there is actually a very healthy growth of 10% right.

It is compensated by the degrowth in the very high end priced watches, which again is not a

surprise because in the macroeconomic conditions that prevail today where it is really a

highly discretionary spend at the highest price points people tend to postpone or delay their

purchase that is point number one. Point number two, as I had mentioned in the last call one

of our strongest brands in our business portfolio is Rolex and currently there is a worldwide

shortage of Rolex watches so there is an impact of that also because the number of watches

allocated to us in this quarter by Rolex was much less than what we had got in the previous

year, so that is one of the reasons.

Ritesh Bafna:

Just to interrupt here. I am so sorry. Why is there a shortage of Rolex watches? What is the

reason exactly for this?

Yashovardhan Saboo: Well the demand for the watches is more than the supply and as most luxury brands you

will know that they are not very forthcoming in increasing supply. Most luxury brands tend

to keep a very stable production and supply sort of a calendar or a program. One is because

these are complicated watches and very high quality so they cannot really just bump up

production whenever they feel like. It requires a lot of skill and a lot of investments and the

second also that every luxury brand today wants to avoid a situation that there is a spurt in

demand. They increase the production then demand subsides and then those watches fill the

grey market and there is discounting everywhere right. So most luxury brands are very

comfortable if their products are slightly waitlisted, which is true for Hermes, if you look

for their Birkin Bag in Hermes, if you look for the bags of Chanel or any of the top luxury

brands, their model is to work where there is always a certain gap between the demand and

supply. Demand should be more than the supply. Over the last eight to 12 months the

demand for Rolex has gone up a lot. Supply has not been able to keep up and therefore we

have seen a certain shortage in the allocation of watches. However, I am very happy to

inform that this seems to be correcting. Rolex has also told us that look overtime this will

correct and I think over the next one or two quarters this situation will correct itself. That is

also one reason why the price point above Rs.5 lakhs has declined a bit. So that is as far as

outlook is concerned. It is difficult to say in today’s situation how soon the macroeconomic

conditions will change. I am quite an optimist from that point of view and I personally

believe that in terms of sentiment and in terms of overall vibrancy in the market, I think we

have hit the bottom. We are seeing the messages and the moves that the government is

making to revive the business. I do not think it is going to revive from one day to the other,

but I think over the next one or two quarters, we should see a pretty good revival, so I am

quite hopeful that from Q3 onwards we should be back on the growth track.

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KDDL Limited August 16, 2019

In terms of number of stores, we currently have 50 stores and we will during the course of

the year open another four stores that we will open and there will be two that will be closed

down, so we plan to end the year at about 52 stores.

Ritesh Bafna:

52 stores, so the new stores that you have planned to open are these in the tier 2 cities or

they will be in the tier 1?

Yashovardhan Saboo:

So most of the stores that we are opening now are flagship stores. These are large format

stores in tier 1 cities either in the big metros or tier 1 cities and you know few of them are

also replacement of existing stores, but with larger flagship stores.

Ritesh Bafna:

Got it and on my last question like do you plan to add more brands or are there any in the

pipeline that you wish to add?

Yashovardhan Saboo: We have planned a few brands. I think our overall portfolio with exclusive brands I think

we have about 20 of them now. I think that is quite okay however as you know we

constantly monitor the brands for performance and we believe there is going to be a certain

churn. There may be one or two brands that we may drop because they are not performing

as well as they should and there may be certain brands that we may add. We feel very

strong in our core segment, which is between Rs.1 lakh and Rs.5 lakhs. In this segment, we

feel pretty strong. We have a very strong portfolio in fact. We wish to add something in the

entry level pricing, which is in the price point between Rs.30,000 to Rs.40,000. That is the

price point, which we feel we should add because we are seeing a certain slowdown there

and we believe that we should add some also in the very high price segment. Now you may

come back and ask me look if the very price high segment has degrown in this quarter why

should we be adding more brands in that segment. I believe the degrowth in the very high

price segment is a temporary phenomena. Worldwide the overall growth in the high price

segments is actually higher than any other segment and we do not believe that in India it

will be any different in the long run. This is a short-term correction, which is happening in

India not even a correction. It is an aberration because of the sentiment, but we believe

adding some brands in the very high end is going to be the right thing to do for keeping a

long-term perspective in mind.

Ritesh Bafna:

I get your point. Thank you so much for answering my questions and all the best. Thank

you.

Moderator:

Thank you. The next question is from the line of Vikram Suryavanshi from Philip Capital.

Please go ahead.

Vikram Suryavanshi:

Good afternoon Sir. Sir how was the same store growth in this quarter?

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KDDL Limited August 16, 2019

Yashovardhan Saboo:

Same store in this quarter was minus 3%.

Vikram Suryavanshi:

In the last quarter, Q4 we have some losses from digital marketing division so how was the

scenario in this quarter cognition?

Raja Sekhar:

In cognition, the losses were not as extensive as they were in the last quarter.

Vikram Suryavanshi:

So there are no losses in this quarter?

Raja Sekhar:

There were, but it was very minor loss.

Vikram Suryavanshi:

So now we are almost like breakeven in that?

Raja Sekhar:

No there was not much expenditure that happened. In terms of revenues, cognition is pretty

seasonal in terms of its digital revenues from the watch brand. We did not have revenues

this time, but there were not much expenditure that we incurred in cognition, so it was not a

large amount.

Vikram Suryavanshi:

Got it and how is the debt position in standalone and ETHOS.

Yashovardhan Saboo Vikram I just want to add a bit to Sekhar’s point. Obviously, we recognize that Q1 is the

leanest quarter and number two we know that the macroeconomic situation and sentiment is

weak, so there was also a deliberate effort to sort bring down marketing cost wherever

possible.

Vikram Suryavanshi:

Understood.

Yashovardhan Saboo: We did do the usual June sale, which helps a lot to boost up our sales of house brands or the

exclusive brands. Overall, I think we are also implementing in this current situation a pretty

serious cost control regime.

Vikram Suryavanshi:

Got it and what is the debt position in ETHOS and in standalone as of June?

Yashovardhan Saboo:

ETHOS has a debt of about Rs.79 Crores, and in KDDL standalone it is about Rs.65 Crores.

Vikram Suryavanshi:

Sir in precision engineering obviously there has been slightly lower growth than what

initially we thought of so how is the outlook on precision engineering given our order book

is already there so what kind of growth at full year we can look for precision engineering?

Yashovardhan Saboo:

Sanjeev would you like to answer that.

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KDDL Limited August 16, 2019

Sanjeev Masown:

Vikram in the last speech when Mr. Saboo had shared that during the last year we were

shifting our facilities to the new location and for some period the operations were disrupted

and that is now fully shifted and completely in operation. This quarter if you see the Q1 of

the current year we have grown almost 20% compared to the previous quarter. Our order

position is good. We are confident of achieving around 25% growth year-on-year for this

year.

Vikram Suryavanshi:

Got it and are we seeing any favorable order mix where we can see the order or margin

improvement in this segment and how is that scenario and we also added some of this

electroplating and order capabilities so are we seeing traction in this value added orders?

Sanjeev Masown:

Based on our existing capabilities, there are many customers and many more are iin the

pipeline. There is a long gestation period for the product approvals especially with the

MNC. It takes a longer duration for product approvals and we will see the margins

improving gradually. Regarding the electroplating this was mainly to reduce the cost

because this was a backward integration only. Now the range of capabilities, which we have

there is a good traction from most of the MNCs and the reputed customers. Almost from all

the segments there is a good growth, but we are ourselves calibrating and deciding, which

customers to focus more and some to decline.

Vikram Suryavanshi:

Thank you.

Moderator:

Thank you. The next question is from the line of Nikhil Vora from Sixth Sense Ventures.

Please go ahead.

Nikhil Vora:

Just a couple of things. I just want to get your thoughts on this. One is that as a business we

continue to have this challenge almost every cycle turn of market starting to look a bit

challenging and so on, so the only way possibly to stimulate that would be to really push

our owned watch business, so what has been the progress on that and how fast can be move

on that, that was one? The second was on the ETHOS and KDDL demerger can we just

have some more light on what the status is on that and the third is on the OEM brands that

we are exclusively partners with what has been the experience? How have we been able to

materially alter the market share of those brands and thereby have more brands started to

look at us more positively and so what is your experience on that?

Yashovardhan Saboo:

Sure. Let me start by tackling the last question first. So on the exclusive brands overall we

can see how the growth with the exclusive brands whatever we are growing with it is far in

excess of the overall growth of the market of let us say Swiss brands in India. For instance

just to give you Q1 figures and I think we also reported these figures for the year, but let us

just take Q1 figures. Our house brands that is exclusive brands, the billings in Q1 have

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KDDL Limited August 16, 2019

grown by 55% year on year right whereas the overall Swiss export in India compared to

previous year same quarter actually the growth is 1%, so you cannot really compare it

because that is sell in and what I am reporting is sell out, but I can say that our growth with

the exclusive brand is far higher than the overall growth of the Swiss brand in India. This

means that the market share of the exclusive brand in India is growing faster. Why is it

reflected let us understand this also? Now the house brands as a percentage of our business

last quarter was 24%. In the Q1 of the previous year, it was 15.6%, so in our business in our

larger business it has grown. Our business itself has grown let us say slightly better or

similar to what the overall business has grown, so both these facts and numbers indicate that

the share of house brands in the Indian market is growing. The house brands are growing

faster than the rest of the market, which is a good sign because this is what gives the house

brands confidence. Another sign I can tell you some of the house brands now are coming up

for renewal. This was a strategy that we started about three or four years ago and you

remember a lot at that time there used to be a question how long are these contracts and I

had mentioned that contracts are typically for between three, four or five years, but I had no

doubt that if we perform well all the contracts will be renewed unless we did not want to

renew them because in the nature of the Swiss business they do not want to change partners

when everything is going well. I am happy to report that wherever the discussions are now

coming up on renewal most of the brands, I cannot think of any brand right now which is

saying that no I do not want to renew, so that is another indirect qualitative indication that

actually the brands are very happy with the progress that we are making with the brands.

Are there other brands who want to sign on? Yes of course. There are. We ourselves have to

be a little careful with how many brands we sign on. Let me explain why. Currently we

have about 20 exclusive brands. We are going to prune down a few and we are going to

add a few especially in price sensitive segments where we believe there is need for

strengthening, but we must also understand that every exclusive brand with us must have a

certain minimum size. It must be at least 1% of our business ideally 2% of our business

because if it is less than 1% or 0.5% of our business, it is difficult to focus on that brand. It

is too small to get the attention that it deserves. Also it must be a significant part of the

brands business otherwise they do not get the attention that they need, so we are growing

this business at a pretty rapid click, but we also need to be sure that over the next two to

three years each of these brands becomes a certain minimum business for us and a certain

minimum business as a percentage of the business of the brand that is when we are locked

into a real win, win partnership. That is the strategy we are very conscious of these two

elements, but as I said we will be expanding brands and we are already at the business in

this quarter house brands will be 24.6%. That is actually well ahead of our target for the

year, so we are very confident that our target for the year is about 20% to 21% of our

business coming from house brands. We are actually well ahead of that target.

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KDDL Limited August 16, 2019

Nikhil Vora:

Yashovardhan given that obviously we have done exceedingly well for exclusive brands

does it mean that our ability to monetize these relationships become lot stronger beyond the

tenure of the brand distribution that we have? Does the margin increase disproportionately

beyond a scale?

Yashovardhan Saboo: Nikhil I am not sure how much room there is for further gross margin expansion because in

many cases we are close to the best they provide anywhere in the market and so therefore I

am not going to sort of count too much on the margin expansion of these brands. I am

counting much more on the overall margin expansion due to increase in the proportion of

these brands. With that said in some cases, so let me give an example. In some cases we get

a gross margin of more than 50% on the MRP. This is after paying 23% of import taxes and

after paying 18% of GST. These are extremely hard to get margins of more than 50% to

52% on this because in addition to that we also asking for marketing spend and we also ask

for marketing contribution and participation in incentive schemes and so on and so forth.

On the other hand there are some brands where there is certain I think there is some ground

for improvement especially brands that we have signed on recently. They know what we

have promised, but we still have to deliver on that promise. Over the next one or two years

when we deliver on the promise whether we can negotiate slightly better terms or

significantly better terms, yes, I think it is possible, but these would be rather exceptional

rather than the rule for the house brands. Of course what we get as additional margin

because the share of business increases of these brands. That is what we are counting more

on.

I get back to your point regarding the demerger and the restructuring. This matter in fact as recently as the 14th we had a very long discussion on this in the board meeting at KDDL.

Essentially as you know because of the fact that Saif Partners investment in KDDL is FDI,

which we were informed was earlier not the case, but now the legal opinion provided by

Saif Partners says it is FDI and therefore while Saif Partners is a shareholder of KDDL we

cannot really list ETHOS directly unless Saif Partners either is able to transfer those shares

to a domestic entity, which we have suggested to them or they actually disinvest. Now in

the light of that Saif Partners have suggested we continue to examine the option of a

structure where the businesses are demerged and the retail business is put under a separate

entity. It is put as a subsidiary of another entity, which will be an operating company, which

will allow FDI, but as an operating company it will still be allowed to invest in a multi-

brand retail business. Obviously, this structure is not as good as the structure of direct

listing because it will not entirely eliminate the hold co. discount that we know is a reality,

but under the current circumstances, with Saif being there, this seems to be the only

structure. This structure itself has some questions because when this structure is done how

the debt of KDDL will be divided between these two companies. Will the new company be

able to provide the necessary collaterals? Currently the debt of ETHOS is guaranteed by

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KDDL, but when they become independent companies can those guarantees continue. Will

the shareholders of KDDL under the revised conditions agree to continue with the

guarantees on behalf of KDDL? I think these are all the questions, which have come up in

the board meeting. These are identified by KPMG as well and we have told them to find us

what are the ways around these both for the financing as well as for the other question.

There is a third question that I should flag up here because it was also being discussed is

that in the hold co. structure there will have to be some operations in the hold co. The

operations would obviously have to be small operations because you cannot take the

manufacturing operations of KDDL and pack it in that because then you are back to square

one. When you pass some operations in the hold co. what should be the relative size of

those operations compared to the size of the downstream operation that is ETHOS, so the

ETHOS operation let us say it is going to become Rs.1000 Crores, will an operation of Rs.5

Crores to Rs.10 Crores in the hold co. will that suffice for meeting the conditions of this

operating company being allowed to hold a multi-brand company with FDI in the hold co.

Also one question that in such a structure, should ETHOS declare a dividend and this

income in the hold co. become more than 50% of the income of that hold co. then the hold

co. will be deemed to be an NBFC. What are the implications of that? This was a new thing

that we were not quite aware of and we have now asked our advisors also to examine this

that if that should happen what would be recourse available for us, so I think that if three or

four sort of tricky issues involved with the hold co. structure, which we have now as said is

part of the discussion that we have asked our advisors to give us clarity on this before we

take a decision on how to move forward. So that is the current status on this restructuring

business.

Your other question, your first question in fact was about the own brand, actually Nikhil we

have not gone too far on this beyond the initial ideas that we had. Quite frankly we believe

that with this new flagship stores and the momentum that we are gaining, I think it is would

make a whole lot more sense to sort of concentrate on the strategy that we have put in place

with the exclusive brands going to the flagship stores and using a lot more of social media

for the marketing. So frankly that is an idea, which I think we would prefer to pursue that

once at least not in the current financial year.

Nikhil Vora:

I was suggesting the seconds market?

Yashovardhan Saboo: You mean the preowned market.

Nikhil Vora:

Yes I guess the new discretionary purchases will always get a bit challenge when economy

slows down, but the seconds could stimulate during the same period?

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Yashovardhan Saboo:

So we are seeing traction on that Nikhil and now with our service centre up and running we

KDDL Limited August 16, 2019

are able to get a lot more traction on that. There are two issues that we sort of continuing to

deal with before we can really shift to a high gear. One of them is as I mentioned to you the

legal position in India right. Currently the legal position is very clear that in the case of

watches, which is one of 10 or 11 products, the burden of proving that import duties have

been paid on the watch is with the person who is found in possession of the watch, not

necessarily the owner. So this means that if we possess a watch, which is a preowned watch

unless we have documents to prove that import duty is paid, we expose ourselves to the risk

of the charge that we are holding illegally imported goods. That is a view that is a risk that

we should not take so obviously that cuts down the number of watches that we can source.

Frankly we need to be able to keep the watches to be able to show it to prospective buyers.

We have tried the angle where we do not really keep the watch and you let the owner sort

look at the watch on the website, but at the moment, it is not happening. Nobody wants to

buy an expensive preowned watch without actually looking at it and seeing whether the

quality is okay or not. Despite that I think we are seeing a good traction and we will be able

to report figures at the end of H1 as to how this business is growing. The second issue,

which is being flagged up is that some of the brands are unclear as to what is the policy for

this business in India. I cannot really name the brands, but these are brands, which are quite

comfortable and either by not mentioning or actually by expressly legitimizing they are

actually supporting the preowned business in other developed markets. However, they did

not foresee that such a structure could evolve so quickly in India and therefore their policies

on this are not yet clear. In the situation of unclear policies right now many our partner

brands have said look I know you guys are doing it. We understand this is a good move for

the future, but please do not go very big. Do not advertise in big time until you get an

express okay for us. We are pushing this. We obviously do not want to sour any

relationships with brands, but we are pushing them and nudging them to say look if you can

allow it in the US, if you can allow in the UK, and if you can allow it in Hong Kong why

not in India. We hope that within this year, we should get the approvals because overall

they understand the logic. This business anywhere exsist and this business is growing. It is

better that it is done officially than under the table. It protects the brand and it protects the

customers. So therefore, there is no reason why they should not promote this business so

long as it was done by responsible partners. I am very confident that this will come through

and we will see a great traction on this business Nikhil.

Nikhil Vora:

Fair point. Super. Thanks Yashovardhan and all the best to you.

Moderator:

Thank you. The next question is from the line of Atul Kothari from Progwell Securities.

Please go ahead.

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KDDL Limited August 16, 2019

Atul Kothari:

Sir thank you very much for the opportunity. Sir I would like to know as to what has led to

the improvement in gross margins of ETHOS?

Yashovardhan Saboo: Atul are there any other questions?

Atul Kothari:

Secondly Sir I would like to know about the sales, which we have been able to generate if

you throw some light on the sales generated at Hyderabad store?

Yashovardhan Saboo:

Sorry at which store?

Atul Kothari:

If you can throw some light on the sale generated at the Hyderabad store?

Yashovardhan Saboo: Atul in general we do really want to speak about sales at any one particular store. That

information we believe is valuable and confidential, but I can tell you that our Hyderabad

store is clocking sales as per budget. In fact, in the opening month it was comfortably above

budget. In the subsequent month, it was bit below and over the last three months, it has

done a little more than the budget. So, we are pretty happy with what is happening at the

Hyderabad the new flagship store.

On the question regarding gross margin, one of the main factors really is the higher share of

house brands. As I mentioned to you house brands is 24% of our business compared to 15%

in the same quarter of last year and you know that the gross margins on house brand is

almost 15% to 18% higher than on the other brands, so this is the principle reason why we

see an improvement in the gross margin, which is actually the strategy as well.

Atul Kothari:

Sir that is all from my end. Thank you.

Moderator:

Thank you. The next question is from the line of Lalaram from Vibrant Securities. Please

go ahead.

Lalaram:

Good afternoon Sir. This is Lalaram here. Sir my fist question is that you said we grew 50%

plus in the exclusive brands on a Y-o-Y basis so which means that in the non-exclusive

space we have basically degrown right, significantly, and so is that something to do with the

top selling brand in India, the Swiss brand, which is basically coming out with a partner

from the Middle East in India and we losing some of the market shares because of that?

Yashovardhan Saboo:

I will answer that Lalaram, but do you have other questions.

Lalaram:

My second question is on the marketing entity, which we have so I want to understand that

in the previous year I think full year we made a profit there, so what I understand is that we

basically do marketing for ETHOS internally, which is our own budget and at the same time

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KDDL Limited August 16, 2019

we also get some budget or some sanctions for marketing from the Swiss companies, which

basically we implement so when we say we are making profit in that entity, I want to

understand what does that actually mean? Are we actually using up less funds than what the

Swiss company is giving us or the profit is purely is the incentive, which we get upon

meeting those sales target, so if you can help me understand how the profit is generated in

the marketing entity as of now because we are not doing this business for the outside

customers? It is only for the watches the customers and Swiss watches, which we have

right, so that is something, which I want to understand better? The third question is in this

quarter Estima what was the revenue and operating profit or even net profit loss if you can

give that figure?

Yashovardhan Saboo:

Let me start with your first question, yes as we reported there have been a decline or

degrowth in nonexclusive brands and a substantial part of this, there are two main reasons.

Let me start by saying that the degrowth is only in the segment above Rs.5 lakhs. The

segment below Rs.5 lakhs has actually grown, but above Rs.5 lakhs it has degrown. The

expense above Rs.5 lakhs degrowth is partially because of the overall macroeconomic

condition, so it is not only in one brand, which you are mentioning, but it is across brands at

that price point including some house brands, but largely it is because of the brand that you

are mentioning however I do not believe that it has much to do with the fact that Rolex has

a new partner from the Middle East who is in India. I do not believe that is largely the case.

The case is the allocation of watches was less, so I do not know if you visited our store in

Mumbai, we do not have Rolex there, but if you visited our stores in Chanakyapuri in

Delhi, Saket in Delhi or in Bengaluru there were times when we had less than 30 to 40

watches on stock. The consignment used to come in and within three days all the watches

were sold to the extent that the malls were complaining that how it is possible that you have

a boutique of 400 square feet and you have only 30 watches in the boutique, so the

allocation of watches was low and that is not an India only phenomena and that is not a

ETHOS only phenomena.

The allocation of watches was low across the board. You could go to any retailer and you

will find that the watches in the boutique are much less than the place available for the

watches. Everywhere in the world, you go to Dubai, you go to London, and you go to any

place you will find the same situation. I think it is really largely due to a lower allocation

because of the global shortage. As I mentioned this is now starting to ease out and we will

see the beneficial impact of that as we go along. Because there is a new entrant in the

market, is there going to be a big impact? I do not think so because what has the new

entrant done. The new entrant has not taken over any business except if they had not come

others would have expanded their footprint in the county. So if they are going to open a

store in Mumbai, it is not that Rolex is going to open a store with them when they did not

want to open a store. They would open a store anyway with someone else right. Rolex is

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KDDL Limited August 16, 2019

continuing its growth strategy for the country irrespective of whether they have a partner

from here or there. Now it may be that instead of a partner and instead of a let us say a

partner from Chennai they chose a partner from Dubai, instead of a partner from Delhi, they

choose a partner from Dubai. That is possible, but I do not believe our market share or share

of market in this case is really going to be impacted that much because the market itself is

going to grow. We have seen how it has grown in the past. We have seen our growth in the

past and I am not at all concerned too much about the blip in the last three or four months. I

think this is a soft market for reasons, which we all know. It is a soft market in almost every

market segment, but I am also hopeful that if not in the next two to three months, definitely

by the end of Q3 we would have seen a smart revival.

So in Cognition, it is true, a lot of the marketing programs and the marketing services that

we are providing are directly to foreign brands. Why is this because a lot of foreign brands

they prefer that for their marketing they want to deal with companies that are specialist in

digital marketing not with the retailer itself because as per their internal rules if they provide

marketing let us say a marketing budget to a retailer it gets clubbed with their margin

because then they cannot distinguish whether it is margin or it is a marketing spend so

therefore they want to separate the marketing spend from the margin and for us it is easier if

we take up the marketing in a separate company, which is Cognition. So that is how the

business really works. So obviously you have the revenues coming in from these clients and

you have cost, which are the costs that we incur for the marketing, for the infrastructure, for

the team of Cognition and that leads to the profits so we expect a profit this year as well.

Sekhar you want to clarify anything.

Raja Sekhar:

Lalaram I think your question is also regarding the revenues that Cognition is getting from

ETHOS.

Lalaram:

Yes it is a combination of both right?

Raja Sekhar:

It is the revenues that are coming from ETHOS and these are again in the nature of brand

agreements that ETHOS has and these are then reimbursed by brands to ETHOS. The profit

element within this digital services is being kept at the Cognition level. ETHOS acts as a

sort of an intermediary where the services are provided to ETHOS and these are then later

reimbursed by the brands to ETHOS. So that is a very small part of the business that

Cognition is actually generating. Much of it is actually on account of the direct billing that

it does to brands. Does that clarify.

Lalaram:

That is helpful.

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Sanjeev Masown :

On Estima, the sales and loss for this quarter. Lalaram, the loss in Estima for this quarter is

KDDL Limited August 16, 2019

Rs.2 Crores.

Lalaram:

Net level right?

Sanjeev Masown :

Sorry.

Lalaram:

This is the net level or this is the operating EBITDA or EBIT, which you are mentioning.

Sanjeev Masown :

This is the net level PBT.

Lalaram:

And when do we expect these things to turn around in Estima one year? One year would be

or more than that to break even?

Yashovardhan Saboo : We were quite hopeful that the quarter starting July actually not July because of July is the

holiday season over there, but from September onwards we should start to see a breakeven.

I am hopeful that in the quarter October to December we should be definitely at cash

breakeven perhaps close to an overall breakeven and in the next year our fiscal year over

there is still January to December we should overall have a breakeven so which will

turnaround next year.

Lalaram:

One more question Yashovardhan on the exclusive brands can you share the gross profit,

which we generated, the split of gross profit between exclusive and nonexclusive? I do not

know if you have shared this?

Yashovardhan Saboo:

In terms of percentage.

Lalaram:

In terms of absolute amount if you can give me so if you made X amount of gross profit in

this quarter? How much was from exclusive brands?

Yashovardhan Saboo:

The overall gross margin in Crores or rupees.

Lalaram:

Yes in absolute number gross profit yes?

Raja Sekhar:

Taking out the absolute value, but in terms of gross margin the exclusive brands contributed

about 33% of the gross margin and 24% of the topline. I will just tell you in absolute.

Lalaram:

Got it. Also the square feet what would be the square feet, which we would be having as of

say June end and what was the average ticket size?

Yashovardhan Saboo: You can calculate from that.

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Lalaram:

By adding right and what is the average ticket size in this quarter? The average ticket size if

you can give me for this quarter for us billing?

KDDL Limited August 16, 2019

Yashovardhan Saboo:

Square feet is 59700 square feet at the end of Q1.

Lalaram:

And the average billing?

Yashovardhan Saboo:

This is super area.

Lalaram:

Got it and this number were 53000 I believe in the March end around 53000 odd?

Yashovardhan Saboo:

Probably right. Correct 52800.

Lalaram:

Got it and also one more number the average billing ticket size in this quarter, which we

have done?

Raja Sekhar:

94000 at MRP. This was 88000 for YTD.

Lalaram:

Got it so this steadily increasing for us and do you foresee that this trend this is what you

believe will be happening in the coming years as well will steadily increase our ticket size?

Yashovardhan Saboo:

I think overall it will increase. I do not know about the next two quarters because as you

have seen in the very high price point there is some kind of softness, but overall I think this

will increase. Actually the share of market of the price point below Rs.20000 is going down

for us. As part of our conscious decision that we need not be too active in the price point

below Rs.20000 to Rs.25000. So that share is going down and the share above the Rs.1 lakh

price point that is going up so I believe the average price at MRP level will go up.

Lalaram:

Got it. Thank you Sir and all the best.

Moderator:

Thank you. As there are no further questions, I would now like to hand the conference over

to Mr. Yashovardhan Saboo for closing comments.

Yashovardhan Saboo: With this I would like to thank everybody who is still on the line for having being part of

this conference call and all the best until the next time we speak. Thank you very much.

Moderator:

Thank you. Ladies and gentlemen, on behalf of KDDL Limited that concludes this

conference. Thank you for joining us and you may now disconnect your lines.

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