VIDHIINGNSE16 March 2021

Vidhi Specialty Food Ingredients Limited has informed the Exchange about Investor Presentation

Vidhi Specialty Food Ingredients Limited

Date

e: March 16

6, 2021

To,

The Dep BSE Phir Mu Scri

, e Manager, of Corporat partment o E Limited roze Jeejee umbai- 4000 ip Code: 53

ebhoy Tow 001 31717

te Services

s (DCS-List

ting)

wers, Dalal

Street,

The List Nat Exc Com Sym

, e Manager, pliance ting Comp ck Exchang tional Stoc za, C-1, Bl change Pla ndra (E), M mplex, Ban HIING mbol: VIDH

ge of India ock G, Ban Mumbai – 4

Ltd. a ndra Kurla 400 051

Dear

r Sir/Mada

am,

Ref. Sub: Requ

: Company : Intimatio uirements

y Code: BS on under R s) Regulati

SE – 53171 Regulation ions, 2015

7, NSE Sy n 30 of the

mbol: VID SEBI (List

DHIING ting Oblig

gations and

d Disclosu

ure

Purs Regu oper

suant to R ulations, 2 rations of t

Regulation 2015 pleas the Compa

n 30 of th se find at any.

he SEBI ttached he

(Listing O erewith in

Obligations nvestor pr

s and Dis resentation

sclosure R n on the

Requireme business

nts) and

Requ

uest you to

o kindly tak

ke the sam

me on recor

rd.

Than

. nking you.

Your For V

rs sincerely Vidhi Speci

y, ialty Food I

Ingredients

s Limited,

Awd Com

dhesh Kuma mpany Secre

ar Pandey etary and C

ompliance

Officer

Vidhi Specialty Food Ingredients Limited

COLOURS You Can Trust For Your Food

Investor Presentation – March 2021

Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Vidhi Specialty Food Ingredients Limited [Formerly known as 'Vidhi Dyestuffs Manufacturing 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 whatsoever. 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 cashflows, 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.

All Maps used in the presentation are not to scale. All data, information, and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness

COLOURS You Can Trust For Your Food

2

All About Food Colours

Why Food Colours???

✓ Food colours are ingredients that are added to food or beverage to enhance

its appearance

✓ Colours when added to food products imparts very bright and tempting

effect

Improves the appearance of the product for consumption

Consistency in the product appearance to influence the consumer to buy a product through visual perception

Enhance the visual appeal of a dish and introduce decorative colours to other foods

COLOURS You Can Trust For Your Food

Colour of the food can influence the perceived flavor

3

Huge Industry Potential with Limited Players

Food Colour Industry Growth

Upsurge in demand for food colors from various end-use industries, including food & beverages, bakery & confectionery, dairy products, meat & poultry, and seafood

USD Bn

+6% CAGR

5.1

3.7

l a i t n e t o P y r t s u d n I

FY17

FY23

Huge Growth Opportunities:

Every year incremental demand of ~Rs. 1,500 to Rs, 1,700 crores is expected to generate globally for Food colours

Colour is a key component to enhance the ultimate appetizing value and consumer acceptance towards foods and beverages.

Synthetic food colours have been increasingly used than natural food colours by food manufacturers to attain certain properties such as low cost, improved appearance, high colour intensity, more colour stability, and uniformity.

Technological advancements and growing R&D activities improved characteristics

for

Food colour market across the globe has been on a rise with more demand upsurge from the emerging markets and is expected to be higher than projected 6% CAGR due to higher disposable income

COLOURS You Can Trust For Your Food

Source: Industry Reports

4

About Vidhi Specialty Food Ingredients

An Institution in Edible Colour Technology

2nd Largest food colour manufacturer in Asia

Supplying to 80 Countries across 6 continents

Existing Capacity of over 3,500 MT p.a. + ~8,500 MT p.a. under expansion

Over 200 active customers

Diversified End User Industry

Food & Beverages

Cosmetics

Confectionaries & Bakery

Personal Care Products

Pet Foods

Pharmaceuticals

Home Care Products

COLOURS You Can Trust For Your Food

5

Legacy of over 2 Decades

Vidhi Dyestuffs Mfg. Ltd. incorporated with production capacity of 30 MT / Month

Increased Production Capacities to 90 MT / Month

Brownfield expansion with capacities increased to 250 MT / Month

Capacity expansion plans up to ~900 MT / Month with 2 Greenfield Expansions

1996

2005

2015

2022- 2023

2000

2011

2019

Increased Production Capacities to 55 MT / Month

New Factory Commissioned enhancing total production capacity to 150 MT / Month

Enhanced capacities to 325 MT / Month & Completed product development of D&C Dyes, Lakes & solvent dyes

COLOURS You Can Trust For Your Food

6

Synthetic Food Colours

r e t a W y r a m i r P

d o o F e l b u l o S

s r u o l o C

r e t a W

f o s d n e l B

d o o F

e l b u l o S

s r u o l o C

d o o F e k a L

s r u o l o C

• Primary Food Water Soluble Colours are water soluble, and impart coloring to any product when dissolved

• Are in accordance with the E.C. & JECFA Regulations

& Approved for human consumption by WHO

Synthetic Water Soluble Colours

Full range of 14 water soluble colours available in Microfine Powder, Fine Plating Grade Powder & Granular Forms

FD&C Certified Water Soluble & Lakes

Full range of U.S. FDA Certified Colours in Microfine Powder, Fine Plating Grade Powder & Granular Forms & Lakes

• Obtained from mixing different primary colors with

one another

• Resultant colors are unique in color property and

provide a different feel to products

Aluminum Lakes

Full range Of Aluminum Lakes used in Surface Coatings, Capsules, Dry Snacks Food Packaging Material etc.,

D&C Colours

Range of Certified D&C Dyes & Lakes For Drug & Cosmetic Applications

• Used where colouring is to be imparted by coating,

these are basically Food Grade Pigments

Blends

We can develop and match any shade as per the customers specifications

• Lake Colours are bright, consistent, and useful in confectioneries, food

snack cosmetics,

inks, plastic,

food,

industries like pharmaceuticals, containers etc.

Others

Co-blended Lakes & Granules

COLOURS You Can Trust For Your Food

7

Wide Product Range

Water Soluble Colours

Lakes

FD&C Certified Water Soluble Colours

FD&C Certified Lakes

Tartrazine

Allura Red

Lake Tartrazine

Lake Allura Red

FD&C Yellow 5

Lake FD&C Yellow 5

Quinoline Yellow

Patent Blue V

Lake Quinoline Yellow

Lake Indigo Carmine

Sunset Yellow

Indigo Carmine

Lake Sunset Yellow

Lake Brilliant Blue

Carmoisine

Brilliant Blue

Lake Carmoisine

Lake Chocolate Brown HT

Amaranth

Chocolate Brown HT

Lake Amaranth

Lake Green S

Ponceau 4R

Green S

Lake Ponceau 4R

Lake Black PN

FD&C Red 3

FD&C Yellow 6

FD&C Red 40

FD&C Blue 2

Lake FD&C Yellow 6

Lake FD&C Red 40

Lake FD&C Blue 2

Erythrosine

Black PN

Lake Erythrosine

-

FD&C Blue 1

Lake FD&C Blue 1

COLOURS You Can Trust For Your Food

8

Existing Manufacturing facilities

• Our Manufacturing facilities have been audited and found satisfactory by the U.S. FDA • Our present and operational manufacturing facilities are spread over an area of 1,76,000 square feet, located in Dhatav Village of Raigad

District in the state of Maharashtra

• Plot No 59/B :

• 3 Dedicated Sections To Manufacture Azo Colours & Lakes : (AZO I, AZO II & AZO III) • Dedicated Erythrosine Manufacturing Plant • Dedicated Brilliant Blue Manufacturing

• Plant Plot No 68 :

• 2 Dedicated Sections To Manufacture Azo Colours & Lakes : (AZO IV, AZO V)

COLOURS You Can Trust For Your Food

9

Long runway for growth

Capacity Expansion

Metric Tons per Month

3x Planned Capacity Expansion in 2 years

325

250

150

90

30

55

Pursuing Capacity Expansions

Phase I

~720

~1,000

➢ In Dahej Sez, Gujarat

➢ 360 MT Capacity to be installed

➢ EC clearance received

➢ Civil construction commenced

➢ Expected timeline 12 months

➢ Capex ~Rs. 30 crs, to be funded largely from internal accruals

Phase II

➢ Arjun Foods, a wholly-owned subsidiary of Vidhi in Roha MIDC, 200 meters away from the current manufacturing site bring operational synergies

➢ 350 MT Capacity to be installed for manufacturing of new high

1995

2000

2005

2011

2015

2019

2022/23e

2023e

margin products

To address the Demand Supply Gap through capacity expansion

➢ Terms of reference from MPCB have been received

➢ Expected time line 12-18 months

➢ Capex ~Rs. 30 crs, to be funded largely from internal accruals

COLOURS You Can Trust For Your Food

10

Diversified End-user Market

t e k r a m e h c i n d e t a l u g e r y l h g i H

t e k r a m r e s u - d n e d e i f i s r e v i d h t i

w

• Soft/Health Drink • Ice Creams • Sherbets

e • Processed Foods g a r e v e B & d o o F

• Jam’s & Jellies • Juices

& y r e n o i t c e f n o C

y r e k a B

s l a c i t u e c a m r a h P

• Chocolaté Fillings

• Candies

• Toffies

• Pastries

• Soufflés

• Syrups

• Tablets

• Capsules

s c i t e m s o C

• Lip Gloss

• Nail Varnish

• Mascara

• Eye Shadow

e • Shampoos r a C

• Body wash

l a n o s r e P

e r a C e m o H

• Hair gel

• Shaving Gels

• Dish Washers

• Floor Cleaners

• Disinfectants

• Sanitizers

Pet food & Cattle Feed

• Dog food

• Cat food

• Cattle/Poultry

Feed

COLOURS You Can Trust For Your Food

11

Marquee Customers across Industries

Cosmetics

Customer & Industry Diversity

Confectionaries & Bakery

Britannia

Unilever

Procter & Gamble

Personal/ Home Care

Food & Beverage

Pharmaceuticals

Nestle

Kraft

Coca-Cola

Cipla

Parle G

Mars

Pfizer

Sanofi

Cadila

Rasna

Pepsi

Kerry

ITC

Mondelez

Mala’s

Pet food, Cattle & Poultry feed

and many more MNC’s across the globe

COLOURS You Can Trust For Your Food

12

Global Footprint

Continent Wise Sales

Country Wise Sales (9MFY21)

7%

19%

26%

7%

USA

19%

30%

FY20

9MFY21

22%

21%

21%

5%

20%

4%

UK

MALTA

Mexico

Africa Asia

Europe Middle East

North America South America

Italy

France

Brazil

Spain

Sri Lanka

Australia Chile

Argentina

Canada

China

South Africa

Philippines

Indonesia

BANGLADESH

Bolivia

Colombia

COSTARICA

CYPRUS

Malaysia

MOROCCO

Pakistan

Peru

REPUBLIC OF POLAND

CZECH REPUBLIC

Egypt

EL SALVADOR

RUSSIA

SYRIA

Thailand

Georgia

Germany

Guatemala

HUNGARY

Iran

KENYA

The Nethelands

TURKEY

UAE

Uruguay

Venezuela

Vietnam

Diversified Geographical Presence

✓ Exporting to more than 80 countries across 5 continents. meeting all the specific regulatory requirements for each country

and continent

✓ Continuous addition of new customers and increasing wallet share in existing customers enhancing the growth for the

years to come

✓ Top 10 countries contribute to ~40% of the revenues & Top 10 customers contribute ~ 41% of the revenues

COLOURS You Can Trust For Your Food

13

Stringent Regulatory Approvals

Synthetic Water Soluble Colours

European Commission & JECFA Approved

Aluminum Lakes

European Commission & JECFA Approved

D&C Colours

U. S. FDA Approved

FD&C Colours

U. S. FDA Approved

FD&C Lakes

U. S. FDA Approved

Blends

European Commission, JECFA & U. S. FDA Approved

Co-Blended Lakes &Co-Blended Granules

European Commission, JECFA & U. S. FDA Approved

COLOURS You Can Trust For Your Food

14

Certifications & Regulatory Approvals

✓ 1st Company in the field of manufacturing synthetic food colours

in India to be awarded with ISO 9002 in the year of 2000

✓ ISO 9001:2015, ISO 22000:2005 certified company

✓ The Management Of Food Hazard Analysis (HACCP) system for

the manufacture of synthetic food colours & lakes

✓ Vidhi is a FSSC 22000 accredited company and hence GFSI

compliant and also have GMP

COLOURS You Can Trust For Your Food

15

Technology and R&D strength

Stringent checks and processes established at each stage from Raw Material testing to In-Process to Manufacturing processes to delivery of Finished Goods to ensure desired products

Fully equipped & functional laboratory accredited by The Bureau of Indian Standards forms the core of Quality Control Department

Dedicated R & D facility with a team of PHD’s & qualified chemists, constantly working on process engineering of existing products and on development of new products to enhance the product portfolio and offerings

COLOURS You Can Trust For Your Food

Qualified Technical Team

End User Approach

Stringent Testing

• Transcendental

combination of highly experienced and dynamic force of qualified chemists dedicated towards partnering the efforts of our discerning customers in developing superior colour solutions for their products

• Technical team works

closely with the end user, right from the stage of envisioning the product to commercial production and after sales support.

• Stringent procedures and

fail-safe methods of testing are adopted, right from the stage of sampling of all raw materials, in process checks at various stages of the reactions and thorough testing of all finished products

Collaborative working with regulatory bodies

• Sharing of information & working hand in hand with the regulatory bodies like US FDA & EC for new product developments & standards to be implemented across the globe for food colour industry

16

Growth Drivers

Increasing Global Presence Penetrating the untapped markets & increasing in the wallet share of existing customers

5

1

Maximum Utilization of Capacity Maximize the capacity utilizations post planned expansion with multiple customers on board

Customer Satisfaction Superior customer experience through consistent delivery of quality products

4

2

Automated Manufacturing Processes/ Backward Integration Increase automation to bring operating leverage from existing & new facilities to enhance margins along with backward integration

3

Diversify into High Margin Products Continuous R & D to develop highly specialized niche products to enhance revenues & margins

COLOURS You Can Trust For Your Food

17

High Entry Barriers

Technical Know-how

• Technical know-how with years of experience for continuous development of new products & colours

Long Customer Approval • Customer approval takes as long as ~10 years. Average single product approval cycle for customers is between 4-5 years for the first set of orders

• End

have

users

internal specifications which are often more stringent than the regulations to which they adhere to

Highly Regulated Markets

• Operate in a highly regulated markets with multiple regulatory approvals required

• Undertaken various approvals backed by an appropriate lab testing facility and among the very few USFDA food approved manufacturers of grade colours in India

High Entry Barriers for New Competition

• Follow stringent

Quality Control Process control norms on batch wise before delivery to the customer

quality

• With strong controls and processes in place, able to deliver quality products to customers

• High cost of change in vendor due to stringent norms & approval cycle enhances customer stickiness

COLOURS You Can Trust For Your Food

18

Key Differentiators

Products

Large Product Variants

Diversified Usages

Diversified customers

Long standing relationships with Large MNC as a customers

Customer & Geography Expansion

Renowned name in Food Colour Industry

Regulatory

Highly Regulated Market

Consistency is a Key

Long Customer Approval Cycle

R&D & Product Development

Financial Strength

Un-leveraged Balance sheet

Revenue Visibility

Better Profitability

COLOURS You Can Trust For Your Food

19

Experienced Board of Directors

Mr. Bipin M. Manek

Mr. Mihir B. Manek

Mr. Vijay K. Atre

Mrs. Pravina B. Manek

Mrs. Vidhi H. Parekh

Chairman & Managing Director

Joint Managing Director

Non-Executive Director

Non-Executive Director

Wholetime Director

Mr. Niren D. Desai

Mr. Prafulchandra A. Shah

Mr. Rahul C. Berde

Mr. Ashit K. Doshi

Mrs. Jyoti S. Modi

Independent Director

Independent Director

Independent Director

Independent Director

Independent Director

COLOURS You Can Trust For Your Food

20

Strong Management Team

Mr. Bipin M. Manek

Chairman & Managing Director

Mr. Mihir B. Manek

Joint Managing Director

Rich & Diversified experience of over 34 years in the field food colour manufacturing. Acknowledged as a thought leader in transforming the Company from a small food color manufacturing company to the Asia’s 2nd largest food color manufacturing Company.

Associated with the company for more than 11 years with expertise in procurement of imported raw materials and distribution. Played a significant role in leading multiple initiatives to accelerate production and sales

Mr. Mitesh Manek

Mr. Vijay K. Atre

Mr. Awdhesh Kumar Pandey

Chief Financial Officer

Non-Executive Director

in

Postgraduate with experience administration. Also, sales & distribution geographies

years

17 finance

of & looks after the various

to

in Science

from Masters Degree University of Mumbai with experience of 41 years in the field of food colors manufacturing. Associated with the company since inception

Company Secretary & Compliance Officer

An associate member of the Institute of Company Secretaries of India (ICSI) & Bachelor’s in Commerce

COLOURS You Can Trust For Your Food

21

Financial Performance

22

Q3 & FY21 Consolidated Key Highlights

Revenue

EBIDTA

PAT

Rs. In Crs

Rs. In Crs

Rs. In Crs

+6%

159.5

168.6

+1%

35.4

35.7

+3%

23.9

24.7

+47%

79.3

54.0

+34%

15.6

11.6

+36%

10.5

7.7

Q3FY20

Q3FY21

9MFY20

9MFY21

Q3FY20

Q3FY21

9MFY20

9MFY21

Q3FY20

Q3FY21

9MFY20

9MFY21

✓ Gujarat Pollution Control Board (GPCB) vide letter dated December 03, 2020 has granted the Environment Clearance (EC) to the Company for setting-up a plant in Dahej SEZ, wherein the Company intends to manufacture 300 metric tonnes per month of Synthetic Water-Soluble Food Colours and 60 metric tonnes of Synthetic Food Grade Lakes. The work has already been started and is progressing well and we expect commercial production in the next 12-15 months.

✓ The board of directors has declared 3rd interim dividend of Rs. 0.2 per/equity share of Rs. 1 each fully paid up (i.e., 20% of the face value) for

FY 20-21.

COLOURS You Can Trust For Your Food

23

Q3 & 9M FY21 Consolidated Profit & Loss Statement

Particulars (Rs in Crs)

Revenue from Operations

Cost of Materials Consumed

Gross Profit

GP %

Employee Benefits Expense

Other Expenses

EBITDA

EBITDA %

Other Income

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Total Tax Expense

Profit for the year

PAT %

EPS

Q3 FY21

Q3 FY20

Y-o-Y

Q2 FY21

Q-o-Q

9M FY21

9M FY20

79.3

52.4

26.8

54.0

31.7

22.3

46.8%

20.5%

33.9%

41.3%

2.2

9.1

1.8

8.9

49.1

30.3

18.9

38.4%

1.7

7.2

61.4%

42.4%

168.6

104.7

63.9

159.5

93.9

65.6

37.9%

41.1%

5.4

22.9

35.7

5.4

24.7

35.4

15.6

11.6

34.0%

10.0

55.2%

19.6%

21.5%

20.4%

21.1%

22.2%

0.0

0.7

14.9

0.6

14.3

3.8

10.5

0.1

0.7

11.0

0.7

10.3

2.6

7.7

13.2%

14.3%

2.08

1.54

0.9

0.7

10.2

0.2

10.0

2.5

7.5

15.3%

1.49

45.5%

39.5%

1.0

2.1

34.5

1.2

33.4

8.7

24.7

0.4

2.1

33.7

2.0

31.7

7.8

23.9

14.7%

15.0%

4.91

4.78

36.2%

Y-o-Y

5.7%

-2.5%

0.7%

3.5%

COLOURS You Can Trust For Your Food

24

Consolidated Operating Performance

Revenue from Operations (Rs. in Crs)

EBIDTA (Rs. in Crs)

+5%

192.6

212.6

228.4

224.6

168.6

+20%

46.1

50.4

29.0

31.5

35.7

FY17

FY18

FY19

FY20

9MFY21

FY17

FY18

FY19

FY20

9MFY21

Profit before Tax (Rs. in Crs)

Profit after Tax (Rs. in Crs)

+24%

40.8

45.2

33.4

+32%

33.9

29.1

24.7

23.6

24.5

14.7

15.7

FY17

FY18

FY19

FY20

9MFY21

FY17

FY18

FY19

FY20

9MFY21

COLOURS You Can Trust For Your Food

25

Consolidated Historical Profit & Loss Statement

Particulars (Rs in Crs)

Revenue from Operations

Cost of Materials Consumed

Gross Profit

GP %

Employee Benefits Expense

Other Expenses

EBITDA

EBITDA %

Other Income

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Total Tax Expense

Profit for the year

PAT %

EPS

9MFY21

Mar-20

Mar-19

Mar-18

Mar-17

CAGR (FY20-FY17)

168.6

104.7

63.9

37.9%

5.4

22.9

35.7

224.6

133.5

91.2

40.6%

7.3

33.4

50.4

228.4

145.3

83.0

36.4%

6.7

30.2

46.1

212.6

144.9

67.6

31.8%

5.3

30.8

31.5

192.6

133.7

58.9

30.6%

4.2

25.8

29.0

21.1%

22.5%

20.2%

14.8%

15.0%

1.0

2.1

34.5

1.2

33.4

8.7

24.7

14.7%

4.91

0.6

3.0

48.1

2.9

45.2

11.3

33.9

15.1%

6.79

0.6

2.4

44.3

3.4

40.8

11.8

29.1

12.7%

5.82

0.4

2.5

29.4

4.9

24.5

8.8

15.7

7.4%

3.15

0.8

2.3

27.5

3.9

23.6

8.9

14.7

7.6%

2.93

5.3%

15.7%

20.3%

32.3%

COLOURS You Can Trust For Your Food

26

Consolidated Historical Balance Sheet

Particulars (Rs in Crs)

Sep-20 Mar-20 Mar-19 Mar-18 Mar-17

Particulars (Rs in Crs)

Sep-20 Mar-20 Mar-19 Mar-18 Mar-17

Equity Share Capital

5.0

5.0

5.0

5.0

5.0

Property, Plant and Equipment

31.0

40.2

30.8

29.3

30.0

129.0

123.7

96.0

72.0

61.1

Capital Work-in-progress

5.5

5.5

0.1

Other Equity

Total Equity

Financial Liabilities

(i) Borrowings

Provisions

Deferred Tax Liabilities (Net)

Total Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Lease Liabilities

(iii) Trade payables

(iv) Other Financial Liabilities

Provisions

Current Tax Liabilities (Net)

Other Current Liabilities

134.0

128.7

101.0

77.0

66.1

2.5

0.6

1.9

5.0

4.1

0.0

1.3

0.5

2.1

3.9

2.8

0.3

2.6

5.7

4.3

3.0

2.8

7.2

2.7

5.7

31.0

39.4

37.8

58.2

0.0

0.0

0.0

0.0

14.2

17.9

18.3

27.7

27.3

1.8

0.2

1.4

2.1

3.2

0.1

0.7

1.4

2.8

0.1

0.6

1.7

3.9

0.1

0.9

0.6

3.6071

0.0

2.6

0.5

Financial Assets

(i) Investments

-

-

Other Non Current Assets

0.2

0.2

0.0

0.2

-

-

0.3

-

0.1

0.3

Total Non-Current Assets

36.7

46.0

31.1

29.6

30.3

Inventories

Financial Assets

31.7

34.2

35.3

34.6

40.7

(i) Trade Receivable

62.3

77.0

61.9

59.1

61.1

(ii) Cash and Cash Equivalents

(iii) Other Bank Balances

(iv) Loans

(v) Other Current Financial Assets

Current Tax Assets (Net)

5.0

7.7

0.6

1.0

0.0

7.1

7.7

0.4

0.9

-

18.1

0.4

0.3

1.0

-

7.7

0.5

0.3

1.1

-

4.6

0.7

0.3

1.1

-

Other Current Assets

18.0

13.7

21.4

22.4

25.3

Total Current Liabilities

23.9

54.4

62.8

71.1

92.2

Total Current Assets

126.2

141.0

138.4

125.7

133.7

Total Equities & Liabilities

162.9

187.0

169.5

155.2

164.0

Total Assets

162.9

187.0

169.5

155.2

164.0

COLOURS You Can Trust For Your Food

27

Consolidated Abridged Cash Flow Statement

Cash Flow Statement

Sep-20

Mar-20

Mar-19

Mar-18

Mar-17

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating Items

Operating Profit before Working Capital Changes

Changes in Working Capital

Cash Generated from Operations

Less: Direct Taxes paid

Net Cash from Operating Activities

Cash Flow from Investing Activities

Cash Flow from Financing Activities

Net increase/ (decrease) in Cash & Cash equivalent

Cash & Cash Equivalents at the beginning of the period

Cash & Cash equivalents at the end of the period

19.1

1.4

20.5

8.5

29.1

-4.5

24.6

0.5

-27.2

-2.1

14.9

12.7

45.3

6.0

51.3

-6.9

44.4

-11.6

32.8

-17.7

-18.9

-3.7

18.5

14.8

40.85

24.46

5.3

46.2

-12.4

33.8

-11.7

22.1

-3.5

-8.2

10.3

8.2

18.5

7.1

31.6

10.2

41.8

-8.6

33.2

-1.5

-28.8

2.9

5.3

8.2

23.60

5.7

29.3

-30.1

-0.7

-8.2

-8.9

-0.8

4.8

-4.9

10.2

5.3

COLOURS You Can Trust For Your Food

28

Sustainable Return Ratios

Cash flow from Operations

Borrowings and Cash & Cash Equivalents

33.2

32.8

22.1

24.6

Rs. In Crs

-8.9

Mar-17

Mar-18

Mar-19

Mar-20

Sep-20

Rs. In Crs

61.2

Cash & Cash Equivalents Borrowings

42.1

42.2

32.3

18.5

14.9

12.7

6.7

5.3

8.2

Mar-17

Mar-18

Mar-19

Mar-20

Sep-20

ROCE (%)

ROE (%)

Net Debt to Equity (x)

30.9%

29.9%

28.0%

28.8%

26.4%

0.8

24.7%

21.6%

22.2%

20.4%

21.2%

Mar-17 Mar-18

Mar-19 Mar-20

Sep-20*

Mar-17

Mar-18

Mar-19

Mar-20 Sep-20*

Mar-17

Mar-18 Mar-19

Mar-20

Sep-20

COLOURS You Can Trust For Your Food

*Annualised basis

29

0.4

0.2

0.1

0.0

Thank You

BSe

Company :

Investor Relations Advisors :

Vidhi Specialty Food Ingredients Limited

Orient Capital (a division of Link Group)

CIN: L24110MH1994PLC076156

Mr. Mitesh Manek - CFO

mitesh.manek@vidhifoodcolour.com

www.vidhifoodcolour.com

Ms. Neha Shroff: +91 77380 73466 neha.shroff@linkintime.co.in

Mr. Sagar Shroff: +91 98205 19303 sagar.shroff@linkintime.co.in

30

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