TBZNSE14 February 2020

Tribhovandas Bhimji Zaveri Limited has informed the Exchange regarding Investor Presentation. Investors / Analysts Presentation {Disclosure of Material Event/ Information under Regulation 30 of SEBI ...

Tribhovandas Bhimji Zaveri Limited

Date: 14th February, 2020

To, The Manager, Compliance Department, National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1 , G Block, Bandra-Kurla Complex, Sandra (East), Mumbai- 400 051 .

To, The Manager, Compliance Department, SSE Limited Corporate Service Department, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001.

Dear Sir I Madam,

Re: Tri bhovandas Bhimli Zaveri Limited. Script Code & 10: 534369 / TBZ Sub:

I Analysts' Presentation {Disclosure of Material Event/ Invest ors Informati on under Regulation 30 of SEBI (listing Obligations and Disclosure Requirements) Regulations, 201 5}

Further to our letter dated 7th February, 2020 on the Conference Call, and pursuant to Regulation 30(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, a copy of the Earnings Presentation that we propose to make during the Conference Call for analyst and investors scheduled to be held on Friday, 14'h February, 2020 at 4.30 p.m. (1ST) is enclosed and the said Earnings Presentation has also been uploaded on the Company's Website at www.tbztheoriginal.com.

We request you to kindly take the same on record .

Thanking You.

Yours faithfully, For Tribhovandas Bhi mji Zaveri Limited

Niraj Oza Head ·Legal & Company Secretary

Encl: as above

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INVESTOR PRESENTATION Q3 & 9M FY20 RESULTS FEBRUARY 2020

DISCLAIMER

This presentation has been prepared by Tribhovandas Bhimji Zaveri Limited (“TBZ”) for informational purposes only and does not constitute or form any part of any offer, invitation or recommendation to purchase or subscribe for any securities in any jurisdiction, and no part of it shall form the basis of, or be relied upon in connection with, any contract or commitment on the part of any person to proceed with any transaction.

The information contained in this presentation has not been independently verified. No representation or warranty, express or implied, is made and no reliance should be placed on the accuracy, fairness or completeness of the information presented or contained in these materials.

Any forward-looking statements in this presentation are subject to risks and uncertainties that could cause actual results to differ materially from those that may be inferred to being expressed in, or implied by, such statements. Such forward-looking statements are not indicative or guarantees of future performance. Any forward-looking statements, projections and industry data made by third parties included in this presentation are not adopted by the Company and the Company is not responsible for such third party statements and projections.

This presentation may not be all inclusive and may not contain all of the information that you may consider material. The information presented or contained in these materials is subject to change without notice and its accuracy is not guaranteed. Neither the Company nor any of its affiliates, advisers or representatives accepts liability whatsoever for any loss howsoever arising from any information presented or contained in these materials. This presentation cannot be used, reproduced, copied, distributed, shared or disseminated in any manner. No person is authorized to give any information or to make any representation not contained in and not consistent with this presentation and, if given or made, such information or representation must not be relied upon as having been authorized by or on behalf of TBZ.

2

DISCUSSION SUMMARY

Q3 & 9M FY20 Results Update

About Us

Operational Summary

Business Model

Q3 FY20 RESULT HIGHLIGHTS

REVENUES & GROSS MARGIN

*EBITDA & EBITDA MARGIN

PAT & PAT MARGIN

13.9%

5,917

12.1%

6,446

5.1%

301

6.2%

401

1.9%

111

2.2%

140

In Rs Mn

Q3 FY19

Q3 FY20

Q3 FY19

Q3 FY20

Q3 FY19

Q3 FY20

OPERATING COSTS (% of Total Revenue)

REVENUE ANALYSIS

Q3 FY20

Q3 FY19

3.1%

1.4%

1.4%

3.5%

2.4%

1.3%

1.6%

Manpower

Advertisment

Rentals

Other Overheads

Total Revenue Growth % - Q3 FY20

Same Store Sales Growth % - Q3 FY20

9%

9%

Share of Diamond Jewellery - Q3 FY20 (Q3 FY19)

21.3% (23.4%)

*On comparable basis (before taking into account IND AS 116) Q3 FY 20 EBITDA Margins are 5.1%, Rentals are 1.1% of total revenue

4

9M FY20 RESULT HIGHLIGHTS

REVENUES & GROSS MARGIN

*EBITDA & EBITDA MARGIN

PAT & PAT MARGIN

14.6%

13,483

13.5%

14,675

4.4%

598

6.0%

878

1.0%

141

1.2%

180

In Rs Mn

9M FY19

9M FY20

9M FY19

9M FY20

9M FY19

9M FY20

OPERATING COSTS (% of Total Revenue)

REVENUE ANALYSIS

9M FY20

9M FY19

4.0%

1.8%

1.8%

4.1%

2.5%

1.6%

2.0%

Manpower

Advertisment

Rentals

Other Overheads

Total Revenue Growth % - 9M FY20

Same Store Sales Growth % - 9M FY20

9%

6%

Share of Diamond Jewellery - 9M FY20 (9M FY19)

22.8%(22.8%)

*On comparable basis (before taking into account IND AS 116) 9M FY 20 EBITDA Margins are 4.5%, Rentals are 1.5% of total revenue

5

Q3 FY20 BALANCE SHEET UPDATE

LEVERAGE ANALYSIS

TOTAL DEBT BREAKUP

1.14

4,941

5,657

4,960

0.98 4,855

Mar-19

Dec-19

Equity

Net Debt

Net Debt/Equity

6,054

3,000

3,054

Mar-19

Working Capital Debt

Gold on Loan

In Rs Mn

5,269

1,951

3,318

Dec-19

Notes:

1) Gold on Loan is shown as part of short term borrowings, while some of the listed peers show it under current liabilities / trade payables.

2) Out Of Total Gold inventory as on 31th Dec 2019 Gold on Loan is 33.7% as compared to 57.2% as on 31st March 2019

6

Q3 FY20 - KEY RESULT TAKEAWAYS

REVENUE & MARGIN:

• Revenue for Q3 FY20 Increased by 9% YoY on the back of festive and wedding seasons

coupled with various promotional /marketing initiatives taken by the company.

• Gross Margin for Q3 FY 20 were lower on account of relatively higher sales mix in favour

of gold as compared to the normal trend

• EBITDA Margin during the quarter has improved due to effectiveness of marketing

spends, manpower rationalisation , automation & constant review of other operating

costs

• Finance cost shows decrease of 7.9% YoY (not considering impact of INDAS 116)

BALANCE SHEET & CASH FLOW:

• Reduction in Net Debt by Rs802 Mn compared to Mar19 ( Rs5657 Mn)

• Net Debt to Equity Ratio has improved from 1.14x in Q3 FY19 to 0.98x in Q3 FY20

Inventory volumes have been rationalised over the past nine months.

7

Impact of IND AS 116

IND AS 116 (Accounting for leases) was mandated from 1st April 2019

This Ind-AS has the following impact:

1) On Profit & Loss: Lease Rental expenses is replaced by Depreciation and Interest Expenses. 2) On Balance sheet: The Accounting Standard essentially brings all the leases into the balance sheet as a “Right to use” on asset side with a corresponding “Lease obligation” on Liability Side.

The Company has opted to adopt “Modified Retrospective approach”, by which we go back to the start of the leases and arrive at the “Right to use” assets and the “Lease obligation” on 1st April 2019 and the difference between the liabilities and assets is reduced from the opening net worth as on 1st April 2019.

The actual impact of adoption of Ind-AS is as follows: -

For quarter ending 31st Dec 2019, Rent expenses has decreased by Rs.73Mn offset by increase in depreciation by Rs.55Mn and interest expense by Rs.24Mn resulting into higher EBITDA by Rs.73Mn lower PBT by Rs.5.8Mn.

As at 1 April 2019 we recognised Right to use assets of Rs.794Mn and Lease liability of Rs.956Mn and the difference of Rs.106Mn (net of deferred tax of Rs.56Mn.) has been adjusted in retained earnings.

8

BRAND BUILDING & MARKETING INITIATIVES

TBZ has been making consistent investments in its marketing activities to widen its customer base and promote the brand in India

TBZ has recently launched Bridal collection Riwayat

Recently TBZ appointed Bollywood actress Sara Ali Khan as new brand ambassador

Sara Ali Khan will feature in several brand campaigns endorsing the ‘TBZ-The Original’ brand across India

Launched Sitara – Affordable diamond jewellery collection range with Sara Ali Khan

Launched Tatva- Affordable gold, jewellery collection with Sarah Ali Khan

9

LATEST LAUNCHES & COLLECTION

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CONTEMPORARY JEWELLERY DESIGNS & COLLECTIONS

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CONTEMPORARY JEWELLERY DESIGNS & COLLECTIONS

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CONTEMPORARY JEWELLERY DESIGNS & COLLECTIONS

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15

Q3 FY20 - PROFIT & LOSS STATEMENT

Particulars (In Rs Mn) – Standalone

Net Revenues

COGS

Gross Profit

Gross Margin (%)

Personnel Expenses

Other Expenses (refer slide 8)

EBITDA

EBITDA Margin (%)

Depreciation (refer slide 8)

Other Income

Interest Expenses (refer slide 8)

Profit Before Tax

Tax

PAT

Q3 FY20

Q3 FY19

YoY %

9M FY20

9M FY19

YOY %

FY19

6,446

5,663

783

12.1%

200

182

401

6.2%

79

13

133

202

61

140

5,917

5,098

819

13.9%

204

314

301

5.1%

27

14

118

170

59

111

8.9%

11.1%

-4.5%

-171 bps

-2.2%

-41.9%

32.9%

112 bps

194.5%

-0.44%

13.0%

18.5%

3.9%

26.3%

30 bps

14,675

12,688

1,987

13.5%

580

529

878

6.0%

234

39

419

264

84

180

13,483

11,520

1,963

14.6%

547

818

598

4.4%

72

32

342

216

75

141

1.2%

1.0%

8.8%

10.1%

1.2%

-102 bps

6.1%

-35.4%

46.8%

155 bps

229.9%

24.3%

22.4%

22.1%

12.47%

27.2%

18 bps

17,638

15,149

2,489

14.1%

732

1,019

738

4.2%

99

56

464

231

78

153

0.9%

16

PAT Margin (%)

2.2%

1.9%

DISCUSSION SUMMARY

Q3 FY20 Results Update

About Us

Operational Summary

Business Model

WHY IS TBZ DIFFERENT ?

Pedigree

Strong Brand Value

150+ years in jewellery business

First jeweller to offer buyback guarantee in 1938

Professional organisation spearheaded by 5th generation of the family

Healthy sales productivity

High footfalls conversion - 80%

High ticket size - Gold – Rs 89 k, Diamond – Rs 103 k

Scalability & Reach

39 stores (116,561sq. ft.)

Presence – 27 cities, 13 states

Expansion Plan - •

~150,000 sq. ft.

TBZ

SUSTAINABLE COMPETITVE ADVANTAGES

Specialty Wedding Jeweller

~ 65% of sales are wedding & wedding related purchases

Compulsion buying

Stable fixed budget purchases by customers

Design Exclusivity

• • • • •

29 designers (incl. 14 CAD) 8 - 10 new jewellery lines/year In-house diamond jewellery production Customer loyalty Premium pricing

18

KEY MILESTONES

STRONG LEGACY OF MORE THAN 150 YEARS BUILT ON TRUST

Flagship store opened in Zaveri Bazaar, Mumbai

Introduced 100% pre- hallmarked jewellery

Diamond facility expansion - ~6k to ~24k sq ft

First to launch light weight jewellery

Turnover crossed Rs 5,000 mn in FY09

Retail footprint crosses 84k sq ft across 20 cities

Sales crossed Rs 16,000 mn, PAT of Rs 850 mn

1st Franchise store opened at Dhanbad, Jharkhand in Nov-15

2nd Franchise store opened at Patna, Bihar in Aug-16

Opened store in Lucknow in Mar-19

1864

1938

1995

2001

2004

2009

2011

2012

2013

2014

2015

2016

2017

2019

First to offer buyback guarantee

Listed on BSE & NSE with IPO of Rs 2,000 mn

Mr Shrikant Zaveri took over the business

Implementation of Oracle ERP Suite

Recommended special dividend of 7.5% on the special occasion of 150th year of the company

3 franchise stores opened in Ranchi, Jharkhand in Mar-17, Jamnagar, Gujarat in Apr-17, and Bhopal, Madhya Pradesh in Oct- 17

3 exclusive brand outlets opened in Malls – R-City, Seawoods in Sep-17 and High Street Phoenix – in Mumbai in Nov-17

19

RETAIL PRESENCE

Present across 27 cities in 13 states

PAN-INDIA PRESENCE WITH 39 STORES WITH A RETAIL SPACE OF ~116,561 SQ. FT. SPREAD ACROSS 27 CITIES IN 13 STATES

NUMBER OF STORES

TILL DATE

Large Format (> 2,000 sq. ft.)

Small Format (<= 2,000 sq. ft.)

Total Stores

Total Area

31

8

39

~1,16,561

20

RETAIL FOOTPRINT EXPANSION

82,368

25

88,093

91,058

27

28

98,200

30

1,02,930

32

1,20,699

41

1,10,666

37

FY13

FY14

FY15

FY16

FY17

FY18

FY19

No. of Retail Outlets

Carpet Area (sq. ft.)

21

DISCUSSION SUMMARY

Q3 FY20 Results Update

About Us

Operational Summary

Business Model

OPERATIONAL SUMMARY

GOLD & DIAMOND VOLUMES

52,010

4,706

39,958

4,216

40,762

3,738

45,111

44,913

3,931

4,027

FY15

FY16

FY17

FY18

FY19

Gold Sales (kgs)

Diamond Sales (cts)

SSSG - TOTAL (%)

AVERAGE TICKET SIZE (RS ‘000)

4.0

FY15

0.1

-2.1

-0.4

-16.5

FY16

FY17

FY18

FY19

SSSG: Same store sales value growth

139

85

122

73

115

80

129

91

103

89

FY15

FY16

FY17

FY18

FY19

Gold

Diamond

23

DISCUSSION SUMMARY

Q3 FY20 Results Update

About Us

Operational Summary

Business Model

BUSINESS MODEL: MANUFACTURING

Gold

Raw Material - Bullion

Sources: • • • •

Exchange & purchase of old jewellery Bullion dealers Banks - imported gold Banks - domestic gold (gold deposits) on loan

Gold jewellery manufacturing is outsourced.

Vast nation-wide network of 150 vendors

Each vendor has an annual gold processing capacity of more than 100 kg.

These vendors are associated with TBZ since generations and are experts in handmade regional jewellery designs.

T N E M E R U C O R P

I

G N R U T C A F U N A M

25

BUSINESS MODEL: MANUFACTURING

Diamond

Raw Material - Cut & polished diamonds

Sources: •

DTC site holders

In-house diamond jewellery manufacturing leading to exclusive designs, lower costs, and higher margins

• Manufacturing facility at Kandivali, Mumbai spread over ~24,000 sq ft with capacity of ~200,000 cts (on dual shift basis).

The facility also has capacity for 4,000 kg of gold refining and 4,500 kg of gold jewellery components manufacturing.

T N E M E R U C O R P

I

G N R U T C A F U N A M

26

BUSINESS MODEL: RETAIL

EFFICIENT INVENTORY MANAGEMENT

HUB & SPOKE MODEL - ROI OPTIMISATION

SMALL STORE

SMALL STORE

LARGE FORMAT STORE

SMALL STORE

SMALL STORE

SMALL STORES

<= 2,000 sq ft Across the city Smaller range Lower price points (up to Rs 500k)

LARGE STORES

> 2,000 sq ft Standalone high street - heart of city

• • Wider range •

Higher price points (up to Rs 2,000k)

27

BUSINESS MODEL: SCALABILITY

TBZ has an expansion plan to increase its retail space to around 1,50,000 sq. ft. over near term.

TBZ plans to carry out the expansion through mix of franchisee route and addition of its own stores.

All the prospective expansion locations have already been identified backed by 2 years of extensive market research.

Number of Stores

Retail Sq ft

Number of Cities

FY12

14

~48,000

10

Till Date

39

~116,561

27

Target

~1,50,000

28

GOLD METAL LOAN: EFFICENT SOURCING CHANNEL

GOLD METAL LOAN ORIGINATION

GOLD METAL LOAN REPAYMENT

• • • •

TBZ takes 10 kg gold from a bank on lease on day 0. The contract for gold lease is 180 days. TBZ provides a bank guarantee worth 110% of gold leased. Total Financing cost (interest on gold lease plus bank guarantee commission) to TBZ is ~3.5% p.a.

GOLD METAL LOAN ADVANTAGES

Interest Cost Savings: Borrowing cost on gold lease is significantly lower compared to working capital borrowing cost.

No Commodity Risk: Since gold is taken on lease, there is no gain if gold prices increase or loss if gold prices decrease.

• • •

TBZ repays the gold daily based on actual sales of gold jewellery. The bank converts 1 kg of gold on lease as a sale to TBZ at a reference rate set by them as on day 1. TBZ books a purchase of 1 kg of gold. The balance 9 kg worth of gold continues to remain on lease. TBZ again replenishes the inventory by taking 1 kg of gold on lease from bank on day1. Since TBZ’s gold jewellery inventory turns 2-3 times, it repays the gold lease before 180 days.

GOLD METAL LOAN LIMITATIONS

Sharp increase in gold prices: Gold lease is marked to market on a daily basis. So any increase in gold price will cause TBZ to top up its bank guarantee. Bank Guarantee limitations: Bank guarantee issued by the bank to TBZ is based on the drawing power enjoyed by TBZ. Contract Period: If TBZ is unable to sell the gold on lease within 180 days, then they will have to convert the balance unutilized gold to purchase.

29

AWARDS & RECOGNITION

BEST BRACELET DESIGN AWARD AT THE 9TH EDITION OF

JJS-IJ JEWELLERS CHOICE DESIGN AWARDS 2019

“CONTEMPORARY DIAMOND JEWELLERY AWARD” &

“TREASURE OF THE OCEAN “

GJC’S NATIONAL JEWELLERY AWARD 2018

“DIAMOND VIVAH JEWELLERY OF THE YEAR” Retail Jeweller India Awards - 2018

“INDIA’S MOST PREFERRED JEWELLERY BRAND” UBM India - 2017

“BEST RING DESIGN OVER Rs. 2,50,000” JJS-IJ Jewellers Choice Design Awards - 2016

“TV CAMPAIGN OF THE YEAR” 12th Gemfields Retail Jeweller India Awards - 2016

“DIAMOND JEWELLERY OF THE YEAR” 12th Gemfields Retail Jeweller India Awards - 2016

“BEST NECKLACE DESIGN AWARD– 2016 ” JJS-IJ Jewellers’ Choice Design Award - 2016

“ASIA’S MOST POPULAR BRANDS – 2014 ” World Consulting & Research Corporation (WCRC) - 2014

30

The original since 1864

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Saurav Banerjee Chief Financial Officer Tribhovandas Bhimji Zaveri Limited +91 022 30735000 saurav.banerjee@tbzoriginal.com

I DICKENSON I

Manasi Bodas / Chintan Mehta IR Consultant Dickenson +91 9821043510 /9892183389 tbz@dickensonworld.om

31

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