LUMAXTECHNSE21 February 2024

Lumax Auto Technologies Limited has informed the Exchange about Transcript of Analysts/Investor Earnings Conference Call which was held on Wednesday, February 14, 2024 at 02:30 P.M. (IST)

Lumax Auto Technologies Limited

LATL:CS:REG30:2023-24

Date: 21.02.2024

BSE Limited Listing & Compliance Department Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001

National Stock Exchange of India Limited Listing & Compliance Department Exchange Plaza, C-1 Block G, Bandra Kurla Complex, Bandra (E), Mumbai – 400051

Security Code : 532796

Symbol : LUMAXTECH

Subject: Transcript of Analysts/Investor Earnings Conference Call- Q3 & 9M FY 2023-24

Dear Sir/Ma'am,

Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other applicable Regulations, please find enclosed herewith the Transcript of Analysts/Investor Earnings Conference Call which was held on Wednesday, February 14, 2024 at 02:30 P.M. (IST) to discuss the Operational and Financial performance of the Company for the 3rd Quarter and Nine Months ended December 31, 2023.

transcript

The www.lumaxworld.in/lumaxautotech.

shall also be made available on

the website of

the Company at

This is for your information and records.

Thanking you, Yours faithfully, For Lumax Auto Technologies Limited

Pankaj Mahendru Company Secretary & Compliance Officer ICSI Membership No. A28161

Encl: As stated above

“Lumax Auto Technologies Limited Q3 & 9M FY2024 Earnings Conference Call”

February 14, 2024

Disclaimer: E&OE - This transcript is edited for factual errors. In case of discrepancy, the

audio recordings uploaded on the stock exchange on 14th February 2024 will prevail.

MANAGEMENT: MR. ANMOL JAIN - MANAGING DIRECTOR – LUMAX

AUTO TECHNOLOGIES LIMITED MR. DEEPAK JAIN – DIRECTOR– LUMAX AUTO TECHNOLOGIES LIMITED MR. SANJAY MEHTA – DIRECTOR & GROUP CHIEF FINANCIAL OFFICER - LUMAX AUTO TECHNOLOGIES LIMITED MR. VIKAS MARWAH – CHIEF EXECUTIVE OFFICER - LUMAX AUTO TECHNOLOGIES LIMITED MR. NAVAL KHANNA – CORPORATE HEAD TAXATION MR. ASHISH DUBEY – CHIEF FINANCIAL OFFICER – LUMAX AUTO TECHNOLOGIES LIMITED PRIYANKA MS. COMMUNICATIONS MR. ANKIT THAKRAL – CORPORATE FINANCE - LUMAX AUTO TECHNOLOGIES LIMITED

CORPORATE

SHARMA

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Lumax Auto Technologies Limited February 14, 2024

Moderator:

Ladies and gentlemen, good day and welcome to Q3 and nine months FY2024 Earnings

Conference Call of Lumax Auto Technologies Limited. This conference call may contain

certain forward-looking statements about the company, which are based on beliefs,

opinions, and expectations of the company as on date of this call. These statements are not

the guarantees of future performance and involve risks and uncertainties that are difficult to

predict. As a reminder, all participant lines will be in 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. Anmol Jain, Managing Director of Lumax Auto Technologies

Limited. Thank you and over to you, Sir!

Anmol Jain:

Thank you. A very good afternoon ladies and gentlemen, a very warm welcome to our Q3

and nine months FY2024 Earnings Conference Call. Along with me on this call I have Mr.

Deepak Jain –Director, Mr. Sanjay Mehta – Director & Lumax Group CFO, Mr. Vikas

Marwah –CEO of the company, Mr. Naval Khanna – Corporate Head Taxation, Mr. Ashish

Dubey – CFO of the company, Ms. Priyanka Sharma from Corporate Communications, Mr.

Ankit Thakral from Corporate Finance, and SGA our Investor Relations Advisor. The

results and presentations have been uploaded on the stock exchange and the company’s

website. I hope everybody has had a chance to go through the same. I would like to begin

by giving some insights into the Indian economy followed by the performance of the

automotive industry in the quarter gone by and lastly a few important updates on your

company.

India has seen a host of reforms post COVID that has accelerated the pace of growth of our

economy. While the rest of the world economy is still recovering from the pandemic India

is racing ahead thanks to peak manufacturing, strong demand, and increased capex in the

public and private sectors which have raised GDP growth to approximately 7%. However,

challenges such as inflation and global uncertainty persist and any adverse geopolitical

action can impact the country’s growth momentum. Speaking of the performance of the

automotive industry for the quarter the quarter gone by has witnessed robust growth on the

back of festive and marriage season as well as demand recovery in rural India. The robust

expansion of passenger vehicles is driven by increasing disposable incomes and the

availability of convenient financing options. Notably the premium SUV sector has

witnessed noteworthy demand in 2023 contributing significantly to the overall growth in the

passenger vehicle sales. Looking into the future the positive momentum is expected to

continue into 2024 and beyond propelled by ongoing model launches, expanding market

reach in rural India and an overall rise in per capita income.

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Lumax Auto Technologies Limited February 14, 2024

Now let us talk about the two wheelers which also saw a remarkable upturn in sales this

quarter thanks to the festive period from Navratri to Diwali. Moreover, the escalating

demands for mid and high-end two wheelers suggest significant growth opportunities for

component solution providers like us. There have been significant advancements in the

electric vehicle two-wheeler markets with both new and established players venturing into

this space. It is envisaged that this segment will gain traction in the next year and offer

significant advantages to component manufacturers. Commercial vehicles experience a

subdued quarter with respect to Q2 primarily due to price hikes from emission regulations

and seasonal factors coming into play. Moreover, construction activities were halted in

several regions across the country due to increased pollution levels further impacting

growth in the sector. Similarly, the tractor segment also witnessed a relatively stagnant

quarter. EVs are seeing good acceptance across the country on account of multiple EV

launches by OEMs, increasing consumer awareness for green mobility solutions and a push

from government for the sector with subsidies. However, despite this positive momentum

we acknowledge that the EV sector is still in its early stages of development for passenger

vehicles facing challenges such as inadequate charging infrastructure and limited domestic

battery manufacturing capabilities. The widespread adoption of EVs on a larger scale hinges

upon the improvement of charging infrastructure and the reduction of costs associated with

EV ownership. As is its critical aspects continue to evolve and improve we anticipate a

further acceleration in the adoption of EVs across the country paving the way for a more

sustainable future in mobility.

Coming to the auto ancillary sector the increasing premiumization across passenger vehicles

as well as two wheelers require high technology components boasting a significant

opportunity for leading auto ancillary players like us to increase the content per vehicle,

along with this the sector is experiencing tailwinds led by increased focus on safety with the

introduction of Bharat NCAP and changing emission norms. Looking ahead with multiple

launches planned by OEMs particularly in the EV space we are confident in our ability not

only to secure orders from leading OEMs but also to expand our product and customer

portfolio. Leveraging our decades old partnerships with global leaders we are well

positioned to indigenously design, develop and manufacture high technology components

further strengthening our competitive advantage in the market.

Coming to Lumax Auto Technologies I would like to give you an update that we have

expanded our operations by opening a new facility in Chakan, Pune for Lumax Cornaglia

Auto Technologies. The facility is equipped with state-of-the-art precision European

machinery to ensure top-notch production quality and productivity. It boasts of a diverse

product range including air filter systems, snorkel, and various blow molded products such

as urea tanks and expansion or coolant tanks. Notably this plant represents a significant

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Lumax Auto Technologies Limited February 14, 2024

milestone as it will be the first to manufacture plastic fuel tanks for commercial vehicles.

With this new facility Lumax Cornaglia will enhance its current production capacity by

almost 40% in a phase wise expansion. Additionally with an aim to boost our aftermarket

presence we have forged a strategic partnership with Germany’s Bluechem group a leader

in innovative automotive car care solutions to offer Indian consumers world class

automotive care products spanning from preventive and maintenance solutions, additives,

car and bike care, diagnostic software and tools. A large network and the extensive

experience of Bluechem group put us in an advantageous position to cater to the high-

quality automotive care solution that will enhance customer satisfaction and reliability in

the Indian market.

Coming on the entity wise performance the standalone entity caters to integrated plastic

modules, the aftermarket business, chassis and swing arm for two wheelers, trailing arm for

three wheelers under the metallic business and two-wheeler lighting. The standalone entity

has contributed 47% of the total consolidated revenues for nine months FY2024. The

Pantnagar plant of the company won the prestigious JIPM-TPM special award in the month

of February 2024 being now the first supplier of Bajaj Auto supplier cluster to achieve this

milestone. IAC India the recently acquired 75% subsidiary which is a Tier-1 interior

systems and components supplier to key automotive OEMs in the country including

Mahindra &Mahindra, Maruti Suzuki, Volkswagen India, and Volvo Eicher Commercial

Vehicles. The entity has contributed 32% of the total consolidated revenues for nine months

FY2024. IAC management team along with Lumax will certainly continue to drive the

business growth forward. The Board of Directors of IAC India has approved the scheme of

merger with its holding company Live on August 4, 2023, with effect from the appointed

date of March 10, 2023. Further the scheme has been filed with the Honourable NCLT

Mumbai bench on August 28, 2023, which is pending for approval. Lumax Mannoh Allied

Technologies the 55% subsidiary which manufactures manual, AMT and automatic gear

shifter systems and has the market leadership position contributed 13% to the total

consolidated revenue. Export business of automatic gear shifters for a global platform is on

track and is performing well. We are also working in tandem with the joint venture partner

to increase our reach to newer market. The company is sitting on an order book of

approximately Rs.50 Crores. Lumax Cornaglia Auto Technologies the 50% subsidiary

manufacturing air intake systems and urea tank commanding 100% share of business with

Volkswagen and Tata Motors contributed 6% to the consolidated revenue, this joint venture

holds a strong order book of over 70 Crores and keeping in mind the same the company’s

new facility has commenced its operations in Q4. Lumax Ituran Telematics Private Limited

has successfully commenced supply of telematics parts to Daimler India in the current

quarter. The volumes are expected to grow significantly in the remaining part of the

financial year with addition of a new range of products. Lumax Alps Alpine India Private

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Limited a 50% subsidiary for the manufacturing and sale of electric devices and

components including software related to the automotive industry contributed 1% to the

total consolidated revenues. This joint venture holds a strong order book of more than 100

Crores. During the quarter the Board of Directors of the company has considered and

approved the acquisition of Lumax Ancillary Limited by acquiring the entire equity share

capital accordingly Lumax Ancillaries has become wholly owned subsidiary of the

company with effect from January 25, 2024. Lastly on the order book front the company

has a healthy order book of approximately 1100 Crores out of which almost more than 90%

is new business and EV contribution is approximately 40% of the total order book. Now I

would like to hand it over to Mr. Sanjay Mehta, the Director and Group CFO to update you

on the operational and financial performance of the company.

Sanjay Mehta:

Good afternoon everyone. I will brief on the operational and financial performance for Q3

and 9 months FY2024. For nine months FY2024 integrated plastic modules contributed

48% to overall revenue followed by Aftermarket at 14%, gear shifter at 13%, Fabrication at

8%, Emission at 6%, Lighting products at 5% and others at 6%. Passenger vehicles

contributed 47% of the overall revenue, two and three wheelers at 24%, after market at 14%

CVs at 9% and others at 6% for nine months FY2024. For more detailed operational

highlights one can refer our investor presentation uploaded on the exchanges and

company’s website. With respect to financial highlights the consolidated revenue for Q3

and nine months stood at Rs.732 and 2064 Crores respectively up by 65% and 52%

respectively year-on-year. The main reason for the same is consolidation of revenue from

IAC India which stood at Rs.246 Crores and 665 Crores for Q3 and nine months

respectively. EBITDA margins stand at 15.8% for Q3 as against 12.2% for Q3 FY2023 up

by 360 BPS. The EBITDA margin for nine months is at 14.7% which is up by 270 BPS for

nine months FY2023. IAC EBITDA for nine months FY2024 is 131 Crores at 19.7%. PAT

after minority interest for nine months stood at 86 Crores as compared to 74 Crores in nine

months last year. PAT margins stood at 4.2% for nine months as against 5.5% in FY2023.

The lower PAT margin with respect to last year is because of higher interest cost on account

of long-term debt of Rs.375 Crores and high depreciation of intangible assets on account of

acquisition of IAC India. The net debt as on December 31, 2023, is 91 Crores. The capex

incurred during nine months is 78 Crores which includes 31 Crores on account of leasehold

assets. The actual capex outlay is 47 Crores. The full year estimate is around 90 to 100

Crores excluding any leasehold assets, which are slightly down from the earlier capex

guidance of 110 to 120 Crores. With this we open the floor for questions.

Moderator:

Thank you very much. We will now begin the question-and-answer session. The first

question is from the line of Nisarg Vakharia from NV Alpha Fund Management LLP.

Please go ahead.

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Lumax Auto Technologies Limited February 14, 2024

Nisarg Vakharia:

Yes good afternoon everyone. I had two specific questions. The first was that what sort of

visibility do you have for the various subsidiaries that we have and what should be their

contribution for next year so Lumax Ituran, Lumax JOPP, Lumax YOKOWO number one,

number two what are the plans for Lumax Alpine for FY2025, we are at I think some 30-35

Crores of revenue for this year, what sort of revenue visibility you have for next year?

Thank you so much.

Anmol Jain:

Thank you so number one for your first question I think all the joint ventures put together in

the current year are about close to 20% of the consolidated revenues, of course the larger

pie comes from the Lumax Mannoh and Lumax Cornaglia and there is some minuscule

contribution from the rest of the joint ventures. As far as the order book goes as I mentioned

about more than 100 Crores of the order book is sitting on Alps even the Lumax JOPP and

Lumax Ituran are sitting at some order book of about 30 Crores, 35 Crores each so we are

definitely bullish on the prospects of certain joint ventures like Lumax YOKOWO, Lumax

Ituran and of course Lumax Alps apart from Lumax Cornaglia and Lumax Mannoh which

are the more established joint ventures. Giving FY2025 specifically I think while we will

see the total contribution from joint ventures to remain approximately around the same

vicinity of 20 to 25% of the consolidated revenues but in absolute amount we do expect it to

grow by about 20 to 25% in revenue terms on a year-on-year basis because there are some

strong orders which will get into production in FY2025.

Nisarg Vakharia:

Last question we have a reasonably strong balance sheet but there are some inefficiencies in

the amount of interest expense that we have versus the other income that we make on the

cash, now I understand that you had extremely strategic and fantastic acquisition IAC;

however, can this sort of inefficiency be rectified next year?

Sanjay Mehta:

The debt which we have taken for IAC it is in the lock-in period for 18 months so after

expiry of that period certainly we will look into that.

Nisarg Vakharia:

Thank you so much for answering my questions and all the very best.

Moderator:

Thank you. Next question is from the line of Abhishek from Dolat Capital. Please go ahead.

Abhishek Jain:

Thanks for opportunity and congrats for a strong set of numbers. Sir this year IAC India

their revenue growth is very impressive and margin is very much strong around 19% so will

this acceleration will continue especially on the margin side?

Anmol Jain:

So I think IAC India of course since it is the first year of consolidation you are seeing a

very strong set of let us say growth for the overall company. On a consolidated basis

approximately one third of the revenues come from IAC India. We have a strong order book

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out of the 1100 Crores almost more than 55% of the revenue is of IAC India from an order

book standpoint, so going forward I expect the contribution on revenue side of IAC to

continue in the same vicinity of about 30 to 35% and in terms of the margins I think a

sustained margins of IAC would be probably close to around the 18% EBITDA. There were

a few let us say extraordinary incomes, one timers for the Q3 so the number you look at for

Q3 specifically of about close to 20% plus is a little bit of abnormality but I think on a

regularized basis yes the margins of 18-19% should continue.

Abhishek Jain:

In this quarter EBITDA margin stood at 14.5% this is excluding the other income so this

margin will continue to be higher because of the higher revenue contribution from IAC?

Anmol Jain:

I think for both reasons number one as I mentioned I would not say higher contribution the

contribution as I mentioned before from IAC will continue to be steady; however, there will

also be a growth on the joint ventures and also the standalone from the aftermarket

perspective so all those also the growth which is in the joint ventures is coming at a much

better margin than the current performance of the joint ventures so the margins will

definitely get better not just because of IAC operating at a higher margin but also

significant portion of the order book of the joint ventures coming at a better margin than

what they are operating at presently.

Abhishek Jain:

You are putting a new plant for the air intake system so what kind of the incremental

revenue will come from this plant and when it will start to kick in revenue?

Vikas Marwah:

So we have commissioned new plant as you are aware at Pune this is for the Lumax

Cornaglia joint venture that went live last week this is intended to add 40% additional

capacity from our current capability and our machine capacities over the next 12 to 18

months but you can safely assume at least Rs.40 Crores upside in terms of revenue that will

accrue to us in FY2025 alone.

Abhishek Jain:

In this quarter tax rate was high, tax rate is around right now it is 30% so what would be the

effective tax rate for FY2025?

Sanjay Mehta:

So actually we are just waiting for the merger of IAC also so whatever the intangible assets

is there we will get that better tax deduction and also the auditor has taken the view of some

kind of that joint venture loss they have taken as it is without keeping mind in the future

recoverability so way forward the tax would be almost around 25 to 26%.

Abhishek Jain:

Depreciation rate is very high because of the intangible asset in the IAC India so when will

it start to come down?

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Sanjay Mehta:

In fact the intangible assets we have created on the acquisition that will depreciate in the

period of 5 to 10 years so we are getting that after the merger the tax efficiency will be

there, so tax we are getting almost benefit of 53 Crores approximately in the period of 10

years. The depreciation will remain slightly higher for next five to seven years.

Abhishek Jain:

What is this intangible asset?

Sanjay Mehta:

Almost 213 Crores.

Abhishek Jain:

For what Sir is it goodwill or is it software?

Sanjay Mehta:

Goodwill there is no depreciation, of course the goodwill is there but there are three type of

one is that customer connect assets and the technology then one more asset created, three

types of intangible assets that we create, it is customer relation for instance.

Abhishek Jain:

Thank you Sir. That is all from my side.

Moderator:

Thank you. Next question is from the line of Resham Jain from DSP Asset Managers.

Please go ahead.

Resham Jain:

Good afternoon team and many congratulations on solid performance. Sir my question is on

growth this year has been very strong led by acquisition but if I look at the base business

ex-IAC the growth is maybe slightly slower so overall let us say going forward how should

one think about let us say the growth between the two businesses, the IAC growth and the

growth in the base business which we used to have that is my first question?

Anmol Jain:

Thank you so you are absolutely right. I think if we remove IAC the growth is kind of

similar to the industry growth for the nine months period so we have not outperformed the

industry but it is pretty much in line with the industry without IAC. Of course the solid 52%

revenue growth for nine months is majorly contributed because of the IAC. I think going

forward number one the revenue forecast for let us say FY2025 we do anticipate that we

will fare much better than the industry A because of the diversity of the products and also

we are on various models, the new model introductions, so in terms of guidance I would say

that we should be growing probably anywhere around 20% plus on a topline for the next

full financial year. Growth in all the three buckets, the standalone, the joint ventures as well

as IAC is expected to be in similar vicinity. I would assume that IAC would still continue to

grow at about 15% year-on-year basis on a revenue and on the joint ventures and standalone

I think the growth would be definitely a lot better because of the orders in hand and also

probably because this year was not a significant growth year so a lot of this growth will

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kick in the next year from a revenue perspective, so overall yes we should be looking at a

20% consolidated revenue growth in FY2025.

Resham Jain:

Understood and IAC merger you have acquired 75%, 25% is what will get merged right so

there will be some dilution because of the same is that understanding correct?

Anmol Jain:

No I do not think that understanding is correct.

Sanjay Mehta:

So IAC is getting merged with the parent company of Live so then it will become a wholly

owned subsidiary of LATL.

Resham Jain:

Understood so 75% still remains. Okay got it.

Anmol Jain:

The 25% will continue to be held by the foreign partner.

Resham Jain:

Understood and Sir just one more thing given that IAC and some of these JVs have a better

margin than the standalone business so what should be the company level margin one

should expect let us say going forward next two three years?

Anmol Jain:

I think at a company level if you see that obviously I already mentioned the sustainable

EBITDA margin on IAC would be let us say closer to around 18% odd which would be on

a sustainable basis. If you see the other consolidated standalone and joint ventures we are

already operating at close to around 12.5%. I do expect that next year this should definitely

jump and get into the teen margins as I have always envisaged and I think the IAC will also

continue to be in the similar vicinity so from a 14.5% EBITDA which currently the

consolidated entity is looking at I would definitely feel that this should inch more towards

15% plus.

Resham Jain:

Understood Sir one last one on IAC so when we took over the business we had Mahindra &

Mahindra is the only customer and we said that we will mine more customers over a period

of time so how is the progress happening on that front because Mahindra is number third -

fourth player and you already have relationship with some of the larger ones, also from let

us say three five years perspective how should you look at this business given you are not

present with some of the larger customer there?

Anmol Jain:

I think number one there is a correction. Mahindra & Mahindra is not the only customer

Mahindra is the largest customer. IAC continues to enjoy an existing relationship with other

OEMs namely Maruti Suzuki, Volkswagen as well as Volvo Eicher. Just for your

consumption I think IAC did revenue of over 50 Crores with Maruti Suzuki for the nine

months of this current fiscal. The objective here was that we will take IAC and expand our

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relationships for IAC with the other OEMs. We will probably definitely grow our wallet

share in Maruti Suzuki and also try and get business from other OEMs with which IAC

does not have a current ongoing relationship and that is where the Lumax management or

the Lumax advantage has come into play so we are working with Tata Motors very closely.

I do hope that in the subsequent quarters we should be able to share some positive news on

other OEMs development and traction.

Resham Jain:

Understood. Great Sir. Thank you very much and all the best.

Moderator:

Thank you. Next question is from the line of Amit Hiranandani from SMIFS Limited.

Please go ahead.

Amit Hiranandani:

Sir my first question is basically on the IAC you said there is some one-off income in this

quarter can you please quantify that and what is that one-off?

Anmol Jain:

When I say one-off income it is a regular operational income but it is more pertaining to the

previous quarters as a price increase because there are one or two quarter lag but that

amount is not significant it is I think only about 3 Crores or so.

Amit Hiranandani:

Sir on the standalone margins were pretty much impressive this time so can you please

guide what is the sustainable run rate we can assume?

Anmol Jain:

So I think as I mentioned if you look at standalone as well as the joint ventures let us say

without the IAC piece we are currently sitting at almost close between 12.5 to 13% margin

and definitely the endeavor would be because we are gaining a lot of the new order books it

is coming at a better margin than what we have traditionally performed in some of the joint

ventures and also if you see we had a pretty flattish revenue in the standalone entity for the

current fiscal and we are expecting a double digit growth in the standalone entity even

going forward in the next fiscal so there will be definitely cost optimization of fixed cost

and better realization so for those reasons I would envisage that we should be operating at

anything around teen EBITDA margins for the entity without IAC. So 13 to 14% would be

my best guidance from a sustainable EBITDA margin for the entity without IAC.

Amit Hiranandani:

Sir can you just help me with the revenue and EBITDA numbers for all your subsidiaries

for 9M?

Anmol Jain:

So can we share these numbers offline with you because this would be a long thing but if I

were to just give you a breakdown 50% of the consolidated revenues approximately comes

from the standalone entity I think 47% to be more precise and about 32-33% is from IAC

and about 20% is from joint ventures. This is the nine-month actual data in terms of the

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contribution of the total pie. The standalone has had almost flat growth or a negative 2 to

3% growth in nine months. The joint ventures have actually grown by 25% and of course

IAC was a new piece so that added to the revenue. In terms of EBITDA margins I think we

have already spoken about the sustainable EBITDA margins for IAC as well as the joint

ventures and standalone business so on a consolidated basis if you look at the current year

on a full year we are expecting maybe a growth compared to last year of almost 50% which

is seen in nine months so you are looking at anywhere around 2750 to 2800 Crores of

topline and probably 400 Crores plus EBITDA at the full year consolidated level.

Amit Hiranandani:

I will take the exact number offline no issues. Sir one question on the order book if you can

share it on the subsidiary wise if you can share IAC, Mannoh, Cornaglia, and other six

subsidiaries?

Anmol Jain:

Sure so out of the 1100 Crores about 60% or about 600 to 650 Crores is IAC, about 300 odd

Crores is all the joint ventures out of which the major ones are about 110 Crores in Lumax

Alps Alpine, Lumax Cornaglia it is sitting at almost about 70 Crores, Lumax Mannoh is

sitting at about 50-55 Crores and then you have Lumax Ituran and Lumax JOPP both sitting

at around 30-35 Crores each. That is the bulk of the orders for the joint ventures and then

apart from that we have about 150 Crores of order book for the standalone entity largely

coming from Bajaj Auto for their new EV model.

Amit Hiranandani:

Sir if you can also give guidance on the order execution especially for Alps Alpine, JOPP,

Ituran and subsidiaries?

Anmol Jain:

So out of the 1100 I would say around 50% of the total order book will come into FY2025

revenue and approximately 30% of it would come into FY2026.

Amit Hiranandani:

Sir we were planning to enter into EV products as well so any update on this thing, new JV

or something?

Anmol Jain:

Yes definitely. Out of the total order book almost 40% is coming from EV. EV both in

passenger vehicles as well as EV in two wheelers, as I already mentioned we are already

secured some orders for the Born Electric Vehicles of Mahindra & Mahindra as well as the

new variants of electric platforms of Bajaj Auto.

Amit Hiranandani:

Specifically the EV specific product like BMS controllers and etc., so we were planning to

enter to do those products as well right?

Anmol Jain:

So we are still on the drawing board on that. We have still not firmed up a clear strategy

onto the EV but I do believe that there are many more opportunities which are on

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alternative fuels and alternative technologies than EV which could be of more interest and

gain more traction so we are still evaluating on that.

Amit Hiranandani:

Just one last question if you can throw some light on the capex side for the next three years

please a broad number would be fine?

Anmol Jain:

So we are looking at approximately 400 odd Crores in the next let us say give or take three

years to get this order book of around 1100 Crores and this to give you a feel. Asset

turnover ratio today is at about 1:2.5 and I think that is only going to improve going

forward.

Amit Hiranandani:

All the best. Thank you so much.

Moderator:

Thank you. Next question is from the line of Apurva Mehta from AM Investments. Please

go ahead.

Apurva Mehta:

Yes sir congratulations on great set of numbers. My question was on the aftermarket side

we have seen some tough kind of growth we were expecting and doubling the turnover in

next three to four years we are going slow on that side any specific reason on that front?

Anmol Jain:

If you look at nine months of the current fiscal aftermarket has grown by about 7% the

reason is primarily that we do see realizations becoming a slight challenge in aftermarket so

just to have a more prudent cash flow management we are not pushing the sales forward

and we are making sure that the realization remains intact; however, having said that I think

we are still very bullish that in Q4 we should be able to do a better growth and for the full

year we should still be able to report a double digit growth for the aftermarket division but

the guidance of the two to three years horizon remains intact with new partnerships which

we recently entered into with Germany’s Bluechem as well as a new product development

portfolio. We are very confident that we will continue that momentum of doubling our

aftermarket revenues in three to four years and I think we are entering the second year in

FY2025.

Apurva Mehta:

On the Bajaj side can you throw some light what kind of visibility we have for next year

because Bajaj the export is still not picking up so we have any visibility where we can have

other models where we can have some kind of revenue growth coming from there?

Anmol Jain:

Let us understand the two reasons why we have not done extremely well or we have not

grown with Bajaj Auto so significantly rather we have had a degrowth in Bajaj Auto from a

nine month perspective is largely because of the frames business and let us understand in

the frames our dependence on two or three models like the Platina and the CT which are

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Lumax Auto Technologies Limited February 14, 2024

mostly on the export and let us say certain domestic is very high and both these models

have had a negative volume of almost 15% and 40% respectively so that is the reason there

is a bit of an anomaly as far as our revenues with Bajaj goes versus Bajaj’s own

performance goes. We have recently gone into the KTM, we have got the KTM Duke

model chassis, we are also now as I mentioned confirmed for one of the EV variants going

forward, we are also adding more value than rather than just being a fabrication and a frame

maker we are also doing a lot of painting and coating so it will also increase our content for

vehicle and of course we are still in dialogue but we are hopeful that going forward we may

come on the Pulsar platform as well.

Apurva Mehta:

Great and Sir this margins of 15.8% which was unbelievable margin and congratulations to

you on the team of Lumax but on the steady state going forward can we assume as a 15%

kind of margin for next year?

Anmol Jain:

Yes I think definitely that margin should be sustainable both from IAC perspective as well

as from the standalone and the joint ventures perspective so yes a consolidated margin of

15% EBITDA should definitely be something which should be sustainable in FY2025.

Apurva Mehta:

Can you throw some light on Lumax Ancillary who are the clients and what kind of revenue

we can visualize for next year and kind of margins in that?

Anmol Jain:

So Lumax Ancillary currently is more of a wiring supplier as a backward integration to the

lighting business of Lumax industry that is largely the current business model. However we

are looking at possibly growing this business not just internally as a captive backward

integration but also to OEMs. I think the revenue pie is approximately close to 150 Crores

on an annual basis and we do expect this to continue to grow in FY2025 as well based on

two things one is the organic volume growth, number two is based on certain customer

expansions and number three is also because of the technological change, as more and more

LED applications come into lighting, the value per wiring harness assembly also goes up so

for those reasons we do expect this to continue the upside in terms of the revenue growth

going forward.

Apurva Mehta:

What kind of EBITDA margin could they have because wiring harness is a low margin

business?

Anmol Jain:

Right now it is still too early for us to give you a guidance because this business is

something which we have just gotten into but I think for now it is still operating in single

digit EBITDA margins and once we look at it closely we will definitely try and bring this

back up to a similar maybe a double-digit margin or so going forward.

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Apurva Mehta:

When are you telling us that you will have a 20% growth next year so we have taken into

account Lumax Ancillary also or we have not just taken?

Lumax Auto Technologies Limited February 14, 2024

Anmol Jain:

We have taken that into consideration as well.

Apurva Mehta:

Because that will contribute around 175 to 200 Crores?

Anmol Jain:

No about 150. We have taken 150 as a conservative figure for next year so 150 even if you

take out you will still be looking at maybe around 17% growth without the Lumax

Ancillary so it is not adding significantly on 3000 Crores if you look at even 150 Crores so

that is literally about 5%.

Apurva Mehta:

Thanks a lot and wish you all the best.

Moderator:

Thank you. Next question is from the line of Karan Mehra from Mehta Investments. Please

go ahead.

Karan Mehra:

Thank you for the opportunity. A couple of questions. Sir we recently started a new facility

for LCAT so basically we are shifting to a bigger facility now if you can help us understand

like when can we see the complete shift happening from the older facility to the newer one

and will any business be affected during this transition?

Vikas Marwah:

So KaranJi we have already migrated 100% from the earlier facility which was a 30,000

square feet to 225000 square feet facility. The old plant has been vacated which is at a

vicinity of Just 2 kilometers and therefore there is no further migration that is happening.

We will be now going up on the capacity utilization over the next three months so Pune is

now operating out of one facility for LCAT and one facility out of Pantnagar.

Karan Mehra:

Sure that answers my question. Thank you.

Moderator:

Thank you. Next question is from the line of Pritesh Chheda from Lucky Investments.

Please go ahead.

Pritesh Chheda:

Sir I missed the taxation part so after this amortization which you are taking goodwill what

is the taxation that you would incur?

Sanjay Mehta:

It will come in 22 plus surcharge, etc.

Pritesh Chheda:

The minority interest that we see so IAC is 75% owned by us that is where the minority is

rising?

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Lumax Auto Technologies Limited February 14, 2024

Sanjay Mehta:

Yes 25% is the minority.

Pritesh Chheda:

Can you share what are the net margins for IAC, for the nine months if you could share the

PAT and the topline number?

Anmol Jain:

So the top line number was very clear I think I mentioned that. The top line of IAC for the

nine months is about 665 Crores. In terms of the PAT margin is about double digits again it

is higher than about 10%. I think it's around close to 10.5 to 11% for nine months.

Pritesh Chheda:

Thank you.

Moderator:

Thank you. Next question is from the line of Dinesh Kulkarni from RDST. Please go ahead.

Dinesh Kulkarni:

Thanks for taking my question. My question is I see we do not have a significant debt on

our balance sheet and it is very manageable and even the capex seems to be in normal range

do we plan to increase our stake in any of the joint ventures or subsidiaries with the cash

which we expect to generate over the next three four years that is my question?

Anmol Jain:

No we are very comfortable with the current arrangement with all our joint venture partners

so we do not anticipate any increase in the shareholding between us and the joint venture

partners. I think the reason why there is no debt is because there is surplus cash and the free

cash which the company’s operations generate and that cash is redeployed in terms of the

capex so there is no need for any external borrowings for now.

Dinesh Kulkarni:

That is my question. Thank you.

Moderator:

Thank you. Next question is from the line of Pritesh Chheda from Lucky Investments.

Please go ahead.

Pritesh Chheda:

Yes Sir just a followup there. Will we see repayment of the borrowings in the next cycle?

Sanjay Mehta:

It will start from the next year and it is a period of four to five years we are anticipating

though it is a five-year term but looking to the cash flow available we will take decision that

time.

Pritesh Chheda:

What would be your cash generation in nine months the operating cash flow?

Anmol Jain:

You are talking about IAC specifically or you talking about as a consolidated entity?

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Lumax Auto Technologies Limited February 14, 2024

Pritesh Chheda:

As a consolidated entity so on 300 Crores EBITDA what is the cash flow you have

generated.

Anmol Jain:

It would differ entity-to-entity because 300 is a consolidated level so we will have to

address you offline.

Pritesh Chheda:

No problem Sir. Thank you very much.

Moderator:

Thank you. Next question is from the line of Amit Hiranandani from SMIFS Limited.

Please go ahead.

Amit Hiranandani:

Sir just on the gross debt side if you can just let me know the gross debt including the

working capital and the cash position?

Sanjay Mehta:

It is gross debt including working capital is around 600 Crores and we are having the bank

balance of almost around 318 Crores out of that gross debt long-term is around 410 Crores

and the working capital is around 193.

Amit Hiranandani:

The next question on the Lumax Ancillary Limited so you said the EBITDA margin is

about single digit and the revenue is about 150 Crores annually so Q4 would be effectively

on a consolidated level the EBITDA margin would little bit come down because of this

merger or acquisition of Lumax Ancillary?

Anmol Jain:

Well again there would be certain improvement on the other businesses as well so I would

not say because again on a quarter basis it is just about 35 to 40 Crores of revenue which is

not so significant for the consolidated entity so the other businesses are expected to also

show a positive momentum in Q4 so a lot of that would get offset and perform better and

that is why I said at a consolidated level the margins would be able to sustain going forward

as well from the current levels so I do not anticipate LAL lower EBITDA margin to have

any major impact on the consolidated revenues or profits.

Amit Hiranandani:

Correct and Sir I was just checking annual report so we are paying a royalty to Lumax

Industries limited so can you please help me in understanding this part please?

Sanjay Mehta:

We are not paying any royalty to Lumax Industries. We are paying service charges to

Lumax Management Services and also to the Mannoh.

Anmol Jain:

Lumax Industries the one royalty angle we are paying is the royalty we pay for the supplies

of Mahindra & Mahindra items to the aftermarket so we have a very clear arrangement with

Mahindra & Mahindra as an OEM. Usually a lot of the OEMs prohibit us from selling in

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Lumax Auto Technologies Limited February 14, 2024

the open aftermarket by ourselves but for Mahindra & Mahindra we were able to make

some arrangement that whatever revenues we garner from the aftermarket there would be a

percentage royalty paid to Mahindra & Mahindra and since Mahindra & Mahindra lighting

is handled by Lumax Industries it is more of Lumax Technologies based Lumax Industries

and then Lumax Industries pays it to Mahindra &d Mahindra directly so that is the only

nature of royalty which is there between Lumax Technologies and Lumax Industries.

Amit Hiranandani:

Correct very clear. Just last one question so Sir on the emerging JVs what we have Alpine,

and etc., so with JVs can turn profitability faster and by when you can see this happening?

Vikash Marwah:

So the positive trend has started in fact from Q4 only of the current financial year. Lumax

Ituran will be reporting positive EBITDA in Q4. For next year Lumax Alps Alpine and

Lumax Ituran both will be profitable and our endeavor will be to get Lumax YOKOWO and

Lumax JOPP also coming in with a double digit PBT figure by FY2026 this is on the basis

of the order book that we have currently in hand and the next 6 to 12 months for the other

two joint ventures there will still be the development time.

Amit Hiranandani:

Very helpful. Thank you so much. All the best.

Moderator:

Thank you. Ladies and gentlemen that was the last question of the day. I now hand the

conference over to management for closing comments.

Anmol Jain:

Well I take this opportunity to thank everyone for joining into the call today. We will keep

informing the investor community on a regular basis for updates on your company. I hope

we have been able to address all your queries. For any further information please get in

touch with us or strategic growth advisors our investor relations advisors. Thank you once

again and have a good evening.

Moderator:

Thank you. On behalf of Lumax Auto Technologies Limited that concludes this conference.

Thank you for joining us. You may now disconnect your lines.

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