TCNSBRANDSNSE5 February 2021

TCNS Clothing Co. Limited has informed the Exchange about Investor Presentation

TCNS Clothing Co. Limited

Corporate BSE

Limited

Relations

Department

1st

Floor, New Trading Ring

Rotunda

Building,

P J Tower

Dalal

Street,

Fort, Mumbai

400

001

Date:

05.02.2021

of

India

Ltd

Corporate National

Listing Department Stock

Exchange Floor 5th

Exchange Plot No.C-1, Bandra-Kurla

Plaza,

G Block

Complex (East), Mumbai

Bandra

400

051.

------·-------?-----------

..

--------·-

·--·-·-·--·'

..

Dear

Sir/s

SUB:

Investor

Presentation

for

03 & g months

FY 21.

Scrip

Code:

BSE Code:

541700,

NSE Code:

TCNSBRANDS

Ref:

Regulation

30

of

the

SEBI

(Listing

Obligations

& Disclosure

Requirements)

Regulations,

2015.

Dear

Sir/Madam,

With

reference

to

the

above

captioned

subject, please find herewith,

enclosed

Investor

Presentation

for Q3 & 9 months

FY 21.

The

aforesaid

Investor

Presentation

is

also

being

disseminated

on

Company's website

at www.wforwoman.com/

This

is

for

your

information

and

record.

Date:

Place:

05.02.2021

New

Delhi

?- V\/!SHFUL

TCNS Clothing

Co. Limited

119 & 127, W-HOUSE, NEELGAGAN

TOWER, MAND! ROAD,SULTANPUR, MEHRAULI, NEW DELHl-110030,

!NOIA

PH: 011-42193193,

Fax: 011-42193194,

E-mail:corporatecommunkations@tcnsclothing.com,www.wforwoman.com,

www.shopforaureHa.com

REGO. OFFICE:

119, W-HOUSE, NEELGAGAN

TOWER, MAND!

ROAD, SULTANPUR, MEHRAULI, NEW DELHI-

110030

CJN-

l99999DL1997PLCD90978

TCNS Clothing Co. Ltd.

Performance Highlights Q3 FY21 results Feb 05, 2021

1

Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by TCNS Clothing Co. Limited (the “Company”), have been prepared solely for

information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in

connection with any contract or binding commitment what so ever. No offering of securities of the Company will be made except by means of a statutory offering document

containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty,

express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This

Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this

Presentation is expressly excluded.

Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively

forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and

assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various

international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future

levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its

exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results

expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking

statements and projections 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.

2

Contents

Current Snapshot

Key Focus Areas

Business Update – Q3

Company Financials – Q3 and 9M FY21

3

Contents

Current Snapshot

Key Focus Areas

Business Update – Q3

Company Financials – Q3 and 9M FY21

4

Business recovery continued in Q3 - continuous rebound in sales with a pronounced spike during the festive season

Overall Sales Recovery (% of respective quarter YoY)

Q1

12%

Q2

45%

Q3

72%

5

• Online secondary sales tracking at ~1.7X of pre-covid levels in Q3; ~15% YoY growth on primary sales basis.

• Brand.com grew at 150% over pre-covid levels. December registered highest ever sales

• EBO and LFS on similar recovery

trajectory

• Offline store network fully

operational as of end December

• MBO primary billing resumed

with Spring Summer’21 season launch.

Contents

Current Snapshot

Key Focus Areas

Business Update – Q3

Company Financials – Q3 and 9M FY21

6

Key Focus Areas : Results well on track

Continue Consumer Engagement Continue for consumers through digital engagement and Omni sales channels

top-of-mind

recall

be

to

Strengthen Balance Sheet Conserve optimize inventory to preserve strength of balance sheet without losing ability to scale-up

cash

and

Optimize Cost Structure Reset the fixed costs as per evolving situation by leveraging structural flexibilities

Adopt zero-based approach for all variable costs

3

2

4

1

Focus Areas

5

7

Build Organization Resilience Leverage technology for enhancing organization capabilities and build a lean, responsive supply chain

Seize Opportunities Leverage market opportunities and incubate new avenues for creating long-term growth runways

1. Cash conservation: Cash accretive in Q3. Cash reserves at Rs 155 Crs – tracking close to FY20 year-end levels

Finished Goods Finished Goods Inventory Inventory

Raw Materials Raw Materials Inventory Inventory

Creditors / Creditors / Payables Payables

Capex Capex

 Deployment of SS20 and MF20 stock to SS21 resulting in Inventory reduction

 Responsive supply chain

in place to nimbly manage demand shifts

 SS’21 launched on time  Limited cash outflow for additional fabric purchases for capsule ranges

 Timely payment to

 Selective new stores

vendors strengthened our relationships

 Introduced third-party vendor financing partnership to handhold and support our vendors

opening

 Continue investment in

Warehousing & IT infrastructure

 Minimal discretionary

capex

Business well on track to close FY21 with cash reserves higher than FY20 levels

* FY 20 year end cash reserves : Rs 171 Crs. (in addition to unutilized bank limits)

8

2. Optimized Cost Structure: Ahead of targeted cost savings across all key headers; pivoting focus to growth to tap market opportunities

Rentals & CAM  Secured full year savings of ~35% over last year, savings of Rs 6 crores accounted for in Q3. Negotiations on to secure further savings.  9 new stores opened in Q3 while 22 bottom-

performing stores were closed.

 Embarking on an accelerated store expansion plan. Targeting 60-70 new stores in FY22.

Marketing  Focused spending in Q3 on efficient and measurable (DTC) initiatives. Focus on driving online sales through performance marketing spends.  Stepping up marketing in Spring Summer’21

direct-to-consumer

Salary

 Annual savings in salary expected ~20%.  Partial

reinstatement

of

salaries

undertaken.

 Investing in building capabilities in areas of design innovation, data-sciences and responsive supply chain.

Overheads

 Control on discretionary spends continued in spends

non-discretionary

Q3 reverting back to normal levels.

though

 Setting up a future-ready warehouse which

will be fully operational by Q2 of FY22.

9

3. Customer Engagement Direct-to-Consumer (D2C) initiatives have scaled up and institutionalized as a core offering of the business

Online D2C Initiatives

Offline D2C Initiatives

 Own website grew at 150% over pre- covid sales in Q3; contribution in double digits of total online business

Own Website

Social Commerce

 Virtual shopping through video chat / whatsapp with home delivery setup as a core offering at stores

 Marketplace D2C business grew 10X over last year to contribute almost a quarter of the third party marketplace sales

Marketplace D2C

D2C Initiatives

Personalized Campaigns

 Launched a number of relevant, personalized campaigns for consumers leveraging data science – Reactivation, Upsell and Cross Sell

 Omni-channel fulfilment live on both

Own Website and Third-party marketplace

Store Omni

Hyperlocal Marketing

 Launched hyperlocal campaigns to increase store footfall – Influencer program, exchange old for new

10

4. Building Organization Resilience Investment in Capabilities Enhancement continues

1

Quick Fulfillment Model  Building a shorter lead time

model. Process institutionalized in SS’21

3

Data Science based stock decisions  Setting up a upgraded machine-

learning based inventory optimization tool. Piloting in SS’21 for ‘W’ brand.

Key Levers

2

Shorter Thought-to-Shelf cycle  Moving away from a strict two-

season calendar.

4

Warehouse Operations  Setting up a future-ready

warehouse- to be fully operational by Q2 of FY22

5

Investing in new skills  Investing in building capabilities in areas of design innovation, data- sciences and responsive supply chain.

11

5. Seize Opportunities Investing in key levers to create long-term runways for growth

Store Expansion

New Channels

Additional Categories

EBO 60-70 store addition in FY22

Online D2C

LFS 200-250 store addition in FY22

Offline

Institutional Channel

12

Footwear

Aurelia Girls

Elleven

Contents

Current Snapshot

Key Focus Areas

Business Update – Q3

Company Financials – Q3 and 9M FY21

13

Q3 FY21 & 9M FY21: Reported Ind AS 116

Amount Rs. Crores

Revenue

EBITDA

PBT

PAT

Q3 FY21

238

43

17

13

Q3 FY20

329

75

40

55*

YoY %

-28%

-42%

-58%

-77%

* Includes one-time tax adjustment. On a Like to like basis PAT in FY21 Q3 was Rs 13 crs vs Rs 31 Crs in FY20-Q3

% to Revenue

EBITDA

PBT

PAT

Q3 FY21

18%

7%

5%

Q3 FY20

23%

12%

17%

YoY %

-55%

-95%

-180%

-165%

9M FY21

414

10

-82

-60

9M FY21

3%

-20%

-14%

Amount Rs. Crores

Revenue

EBITDA

PBT

PAT

% to Revenue

EBITDA

PBT

PAT

14

9M FY20

929

203

102

93

9M FY20

22%

11%

10%

Q3 Brand-wise Performance

PREMIUM FUSION WEAR

CONTEMPORARY ETHNIC WEAR

PREMIUM OCCASION WEAR

15

Share of Brands (%) Q3 FY21

6%

39%

55%

W Aurelia Wishful

Brand Wise Growth Q3 FY21

Brands

W

Aurelia

Wishful

-27%

-23%

-51%

Q3 Channel-wise Performance

Channel Wise Revenue Split – Q3 FY21

39%

23%

1%

37%

LFS

EBO's

MBO

Online & Others

Pan India Multichannel Presence

3,573

574

1,987

1,012

Sep20

3,674 561

2,065

1,048

Dec20

MBOs

LFS

EBOs

# of EBOs

As of Dec 20

Q3 openings

W

Aurelia

Wishful

Elleven

Total

327

225

5

4

561

-8

-5

0

0

-13

16

Contents

Current Snapshot

Key Focus Areas

Business Update – Q3

Company Financials – Q3 and 9M FY21

17

Profit & Loss Statement – Q3 and 9M FY21

Particulars

December 31, 2020 (Unaudited)

September 30, 2020 (Unaudited)

December 31, 2019 (Unaudited)

December 31, 2020 (Unaudited)

December 31, 2019 (Unaudited)

March 31, 2020 (Audited)

Quarter Ended

Nine Months Ended

Year Ended

(All amounts in Rs. million except otherwise specified)

1.

Income

(a) Revenue from operations

(b) Other inc ome (See note 5)

2.

3.

Total income

Expenses

(a) Cost of materials c onsumed

(b) Purc hases of stoc k- in-trade

(c ) Changes in inventories of finished goods,work-in-progress and stoc k-in-trade

(d) Employee benefits expense

(e) Finance c osts

(f) Depreciation and amortisation expense

(g) Rent expense (See note 5)

(h) Selling and distribution expenses

4.

5.

6.

(i) Other expenses

Total expenses

Profit/(loss) before tax (2 - 4)

Tax expense

(a) Current tax (net)

(b) Deferred tax (Credit)/expense

7.

Total tax expense

8. Net profit/(loss) after tax for the period / year (5 - 7)

9. Other comprehensive income /(loss)

Items that will not be c lassified to profit or loss:

- Remeasurements of defined benefit plans

- Tax relating to above item

10. Total other comprehensive income/(expense), net of tax

11. Total comprehensive income/(loss) for the period/ year (8 + 10)

12. Paid-up equity share capital (face value Rs. 2 per share)

13. Other equity

14. Earnings Per Share#

(a) Basic (Rs.)

(b) Diluted (Rs.)

2,378.95

49.25

1,441.37

93.66

3,289.88

71.55

4,144.51

308.78

9,294.62

120.28

11,486.67

211.39

2,428.20

1,535.03

3,361.43

4,453.29

9,414.90

11,698.06

705.71

3.00

217.35

257.82

70.39

194.23

16.87

547.93

245.70

646.94

4.56

45.87

309.90

88.59

223.62

-

394.03

202.64

1,039.90

1,599.65

3,375.46

-

20.28

415.42

98.93

248.42

57.08

758.16

320.39

16.40

167.07

895.27

250.36

669.79

16.87

1,061.68

592.47

-

(274.92)

1,192.50

286.81

718.75

163.95

2,105.73

821.19

4,506.82

93.15

(576.68)

1,575.90

381.89

1,031.51

225.85

2,690.63

1,108.36

2,259.00

1,916.15

2,958.58

5,269.56

8,389.47

11,037.43

169.20

(381.12)

402.85

(816.27)

1,025.43

660.63

-

42.60

42.60

126.60

4.96

(1.25)

3.71

130.31

123.02

-

(105.26)

(131.59)

(15.82)

-

(213.71)

(105.26)

(147.41)

(213.71)

(275.86)

550.26

(602.56)

12.93

(3.25)

9.68

(266.18)

122.95

(4.55)

1.59

(2.96)

547.30

122.94

14.90

(3.75)

11.15

(591.41)

123.02

31.25

62.32

93.57

931.86

(13.63)

4.76

(8.87)

922.99

122.94

(62.87)

29.38

(33.49)

694.12

(13.33)

3.35

(9.98)

684.14

122.95

6,477.05

2.12

2.12

(4.16)

(4.16)

8.60

8.35

(9.61)

(9.61)

14.57

14.15

10.85

10.84

# EPS is not annualised for the quarter and nine months ended Dec ember 31, 2020, quarter ended September 30, 2020 and quarter and nine months ended Dec ember 31, 2019.

18

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