TIPSMUSICNSE28 July 2021

TIPS Industries Limited has informed the Exchange about Investor Presentation

Tips Music Limited

July 28, 2021

To, Listing Department BSE Limited P.J Towers, Dalal Street, Fort, Mumbai – 400 001

To, Listing Department National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (E), Mumbai – 400 050

Scrip Code: 532375

Symbol: TIPSINDLTD

Subject: Submission of Presentation of Analysts/Investors Meeting

This is further to our letter dated July 26, 2021 on the Investor/ Analyst call scheduled on July 28, 2021 and pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we enclose herewith a copy of Investor Presentation with respect to Unaudited Financial Results of the Company for the quarter ended June 30, 2021.

The same shall be uploaded on our website www.tips.in

We request you to kindly take the above information on record.

Thanking you,

For Tips Industries Limited

Bijal R. Patel Company Secretary

Encl: a/a

Tips Industries Limited

Investor Presentation July 2021

Safe Harbor

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other factors that may cause the Company’s actual results, performance or achievements to be materially different from any future results, performance or achievements expressed

or implied by such forward-looking statements or other projections. Important factors that could cause actual results, performance or achievements to differ materially include,

among others: (a) our ability to successfully implement our strategy, (b) our growth and expansion plans, (c) changes in regulatory norms applicable to the Company, (d)

technological changes, (e) investment income, (f) cash flow projections, and (g) other risks.

This presentation is for general information purposes only, without regard to any specific objectives, financial situations or informational needs of any particular person. The

Company may alter, modify or otherwise change in any manner the content of this presentation, without obligation to notify any person of such change or changes.

2

Music Industry…

23 billion In 2023

15 billion In 2020

+15% CAGR

Indians love their Music

21.5hrs

India

23.9hrs

Indian youth (16-24 years age group)

Hours/week

17.8hrs

Global

#19

India’s rank in the global music market

#14

India’s rank in the global digital revenues

✔According to YouTube, musicians owned the majority of videos that have achieved more than 1 billion lifetime views and/or have made it to the top 10 most watched videos of all time

✔No. of monthly active audio-streaming users has grown from 165 million in

2019 to 200 million in 2020

✔According to an IFPI survey of 19 leading geographic markets in 2019, 54% of 35- to 64-year-olds used a streaming service to listen to music, representing an increase from 46% in 2018, which was the highest rate of growth for use of streaming services across all age groups.

✔Average monthly stream count was over 10 billion streams in first half of 2020 and crossed 11 billion streams per month during lockdown (other than YouTube)

✔Industry leaders estimated a 53% increase in music consumption during leisure

and 25% increase during fitness activities in 2020

✔Paid subscriptions generated 9.1% of the Indian music industry’s streaming revenues in 2019, is expected to grow to 31% by 2024. Paid consumers on streaming apps increased by 15% post COVID-19

✔The FICCI–EY Media & Entertainment Report 2020 expects paid subscribers for

music streaming in India to cross 5 million by 2023.

*Source: Ericsson Mobility Report November 2019 (EMR-19) & FICCI–EY Media & Entertainment (M&E) Report (2021) and RIAA, IFPI Industry report (2018, 2019 & 2020), Indian Music Industry’s (IMI) — Digital Music Study 2019

3

…is bound to grow

4Bn new connected consumer devices to be added by 2025 globally

Strong growth in India’s digital userbase with 90% of new users to have vernacular affinity and Tier-2/3/rural shoppers to be over 1.6x of Metro/Tier-1 shoppers by 2023

Devices in Billion

2.0

Users in Millions

1,050

820

1.2

1.2

528

Smart Home Devices

Consumer Electronics

Others

2018

2025

2030

Increasing usage of Smart Devices & Increasing penetration of internet users widens the target audience for music companies

Source: GSMA Mobile Economy Report, 2020 I KPMG India’s Digital Future Report, 2019 I Redseer – Vernacular in Now Report, 2019

4

Global Music Subscription Update

On Demand Audio streaming in the US was up ~17% y-o-y. 76 Mn Music services subscribers v/s 74 Mn subscribers of Netflix

Netherlands

Proportion of Streaming doubled in last 8 years & ~60% have premium subscriptions

Paid streaming contributes ~75% of revenue for Music Labels

Slightly under 1/3rd of population of France is Slightly under 1/3rd of population is using Streaming using Streaming services & off that more than services & of that more than ~62% of people are using ~62% of people using paid streaming services paid streaming services

Music revenue grew by ~50% in 2019 and streaming grew by ~76% for 2020, this was partially aided by high profile launch of Spotify

Number of paid subscribers doubled in 2 years to 60 Mn; Second highest globally but still under 5% penetration of country’s total population.

Russia

China

Listenership on audio streaming services grew by 40% Y-o-Y in first half of 2020

India

5

USA

Brazil

France

Source: MusicAlly

Music is the most valuable content

Ranking on repeated monetization

Music is now an internet business

Music

Films

Web Series

TV Serials

News

*Source: IFPI Industry report (2020)

can

be that Content monetized multiple times naturally commands greater economic value

*20%

2%

11%

2020

68%

content

Music ranks at the top of pyramid the when on repeated monetization

ranked

Internet Performance Rights

Sync *Physical

Internet platforms comprised 68% of total revenues in 2020, up from 54% in 2018, for the Global Music Industry

*Japan has the largest share. India’s share is less than 2% as more than 80% of music has been digitized

6

Digital Advertising – Key Driver of Indian Music Industry

Indian Digital Ad Industry

AD spends on Digital Media by formats & verticals

INR Crs

Social Media

Paid Search

Display Banners

Other incl. Classified

Online Video

23,673

+22%

18,938

15,782

13,683

10,859

8,202

6,228

32%

1%

3%

49%

23%

9%

21%

32%

14%

15%

26%

1%

42%

21%

10%

34%

0%

15%

24%

0%

31%

31%

0% 13%

34%

20%

41%

27%

13%

24%

17%

34%

3%

18%

26%

45%

2%

19%

16%

18%

17%

25%

15%

19%

18%

2016

2017

2018

2019

2020

2021f

2022f

FMCG

Auto

E-commerce

Retail

Telecom

BFSI

Media & Entertainment

Consumer Durables

Others

• Digital media is expected to grow at a CAGR of 22% to cross the Rs. 23,600 crores by the end of 2022

technological

• This sustained growth can be attributed to the advancements, improvements in data science & analytics, introduction of policies & regulations among others

Source: Dentsu Aegis Network Report 2021

• Advertising spends on Digital Media is led by Social Media with the largest share of 29%, contributing Rs. 4,596 crore to the Indian digital advertising pie

• Social Media is new revenue stream for

Music Industry

• On an average, Indians spend 2-3 hours on Social Media, which is at par with the global average

• 73% of the audience belonging to the age group of 45 years to 54 years use YouTube to watch online content

7

Ecosystem Supporting Growth

Convenience

Listeners no longer need to carry separate devices; smartphone apps make music available 24x7 with a tap and a swipe.

Rising Data Consumption

Mobile Data Traffic to grow at 21% CAGR between 2019 and 2025 in India

More Subscribers

72 crore mobile Internet subscriptions in India today & expected to touch 134 crs by 2025. Current tele-density in rural areas is only 57%

Cheap Data & Faster Network

Easy & Cheap availability of data & faster network. 58% of Indian cell phone users are on 3G or 4G networks

01

02

03

04

Smart Phone

Only 450mn smartphone connections in India so far. Increasing smartphone penetration in urban as well as rural India will lead to high data consumption for audio & video platforms

Partnerships

Multiple partnerships with various OTT & Digital platforms to provide annuity revenue stream

Rising AVOD Spends

Digital advertising growing ~30% p.a. in India. Increasing AVOD spend will further boost music & videos streaming online

Technological Advancements

Evolving technologies like AI & Data analytics will play an important role in understanding consumer preference to enhance listenership

05

06

07

08

*Source: Ericsson Mobility Report November 2019 (EMR-19) & FICCI–EY Media & Entertainment (M&E) Report (2020) and RIAA, IFPI Industry report (2018)

8

Company Overview

Collection of over 29,000 songs across all genres and major languages

Established in 1988, Tips Industries is one of the large corporate houses in the field of music and films

Consistent success in creating and acquiring high quality music I.P.R.

Since 1990, Tips has been amongst players with the highest number of gold and platinum discs to their credit

Catalogue is licensed to

• OTT platforms

• Content Aggregators

• TV Channels

• Telecom Companies

• Radio Stations,

• Advertisers

Hindi

Punjabi

Gujarati

Bhojpuri & many others…

Presence across platforms

Extensive Devotional, Pop, Remixes

catalogue

of

Film, Non-Film,

• Event Management Companies

• Hotels, Restaurants, and Others

9

Corporate Philosophy

Our Vision To maintain and grow a MUST HAVE HITS catalogue

Our Mission To create, acquire and deliver quality music to a wide range of audiences

Our Purpose Deliver Entertainment

Our Core Values

•Honesty •Commitment •Teamwork •Passion •Positive attitude

10

…generating multiple revenue streams

Large and diversified music library Our catalogue comprises film, non-film, pop, remixes devotional songs and bhajans, created by some of the leading artistes and musicians of this country.

Rich content can be leveraged to generate multiple annuity revenue streams via following

Sync Deals

Rich & Evergreen Catalogue Digitized catalogue comprises over 29,000 songs in multiple Indian languages and genres with new additions every year

29,000+ Songs

Digitally available Catalogue is available on all the leading online music stores, applications, and web platforms including YouTube, Resso, Amazon Prime, JioSaavn and Facebook

Over 54 Mn

YouTube channel subscribers/followers

Broadcast Partners

11

Two Pronged Content Acquisition Strategy

Our endeavour to add right content for larger target audience

Content Cost

Produce

Strategy

To introduce promising singers (TIPS) is in our DNA

• We have a strong A&R team which engages with artistes across genres and languages which allows us to present upcoming talent to our listeners.

• Our team has a deep understanding of music which allows us to create and build a repertoire of “Must Have Hits”

Purchase

Strategy

• We also engage with other producers to buy music rights to complement our repertoire

• Our understanding of music and its creative process provides us deep insights on costs and returns and therefore we remain cost always conscious while acquiring music rights

100% of Content cost is charged off to profit & loss account in the year of release, thus no Capitalization & no write-offs in the future. Company follows this policy since inception

Content acquisition cost is only funded Content acquisition cost is only funded Content acquisition cost is only funded Content acquisition cost is only funded through internal accruals through internal accruals through internal accruals through internal accruals

Strong A&R team to acquire content across languages & genres. 5 Artist signed exclusively

12

Growing listenership & Increasing Content Addition

Evergreen & Rich content of over 29,000 songs across genres, languages & decades giving us high visibility of music revenue

New Songs Added

215

61 New releases in Q1FY22

100

Existing Content + Continuous Additions : Increasing Music Revenue

FY20

FY21

Youtube Views (in. Bn)

Youtube Views (in. Bn)

+41%

26.6

38.5

19.3

+66%

9.2

9.8

11.8

12.8

+8%

7.6

7.7

5.9

FY19

FY20

FY21

Q3FY20

Q4FY20

Q1FY21

Q2FY21 Q3FY21

Q4FY21 Q1FY22

13

Financial Highlights

Segmental Performance - Music

Revenue (Rs. in Crs)

EBIT (Rs. in Crs)

EBIT Margins (%)

+88%

28.1

+91%

22.8

79.5%

80.9%

15.0

11.9

Q1FY21

Q1FY22

Q1FY21

Q1FY22

Q1FY21

Q1FY22

Revenue (Rs. in Crs)

EBIT (Rs. in Crs)

EBIT Margins (%)

+2%

27.6

28.1

-8%

24.9

22.8

89.9%

80.9%

Y - o - Y

Q - o - Q

Q4FY21

Q1FY22

Q4FY21

Q1FY22

Q4FY21

Q1FY22

15

Q1FY22 Profit & Loss Statement

Particulars (Rs. in Crs)

Revenue From Operations

Other Income

Total Income

Cost of Production / Distribution of Expenses

Employee Benefits Expenses

Other Expenses

EBITDA

EBITDA %

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Tax

PAT

PAT %

EPS

Q1 FY22

Q1 FY21

28.1

1.0

29.1

0.0

2.2

7.2

19.6

67.3%

0.2

19.4

0.0

19.4

4.8

14.6

50.1%

11.4

15.0

0.7

15.6

0.0

1.9

4.9

8.8

56.0%

0.2

8.6

0.0

8.6

2.5

6.1

38.9%

4.3

Y-o-Y

87.3%

122.7%

139.3%

Q4 FY21

27.6

2.9

30.5

0.0

2.2

6.4

21.9

71.9%

0.2

21.7

0.0

21.7

3.5

18.3

59.9%

14.4

Q-o-Q

1.8%

-10.5%

-20.2%

FY21

90.5

4.9

95.4

0.0

8.1

27.3

60.1

62.9%

0.8

59.2

0.0

59.2

15.8

43.5

45.6%

32.7

16

Consolidated Historical Profit & Loss Statement

Particulars (Rs. in Crs)

Revenue From Operations

Other Income

Total Income

Cost of Production / Distribution of Expenses

Employee Benefits Expenses

Other Expenses

EBITDA

EBITDA %

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Tax

PAT

PAT %

EPS

FY21

90.5

4.9

95.4

0.0

8.1

27.3

60.1

FY20

91.0

17.8

108.8

28.7

7.4

56.9

15.8

62.9%

14.5%

0.8

59.2

0.0

59.2

15.8

43.5

45.6%

32.7

1.2

14.6

0.3

14.4

3.0

11.3

10.4%

7.9

FY19

203.2

4.5

207.7

162.2

7.1

27.7

10.8

5.2%

1.3

9.5

2.2

7.3

4.4

2.8

1.4%

2.0

FY18

47.5

2.4

49.9

17.5

6.6

13.8

12.0

24.1%

1.4

10.6

6.6

4.0

0.9

3.1

6.3%

2.2

17

Consolidated Balance Sheet

Particulars (Rs. in Crs)

Mar-21 Mar-20 Mar-19 Mar-18

Particulars (Rs. in Crs)

Mar-21 Mar-20 Mar-19 Mar-18

ASSETS

Non-Current Assets

Property, plant and equipment

Investment Property

Financial Assets

(i) Investments

(ii) Loans

(iii) Other financial assets

Other non-current assets

Current Assets

Inventories

Financial Assets

(i) Trade receivables

(ii) Cash and cash equivalents

(iii) Bank balances other than (ii) above

(iv) Other financial assets

Current Tax (Net)

Other Current Assets

TOTAL ASSETS

2.0

12.5

18.0

5.3

0.1

4.5

1.8

12.8

5.6

5.2

0.1

6.7

2.1

13.1

0.1

5.2

0.1

12.1

1.8

21.6

0.1

5.2

3.3

9.4

-

-

28.7

57.5

15.1

31.1

2.4

0.2

1.0

55.9

18.1

26.0

0.4

0.2

4.3

8.9

10.6

8.7

0.6

0.1

3.7

9.5

9.0

5.6

2.3

0.2

1.8

84.8

Equity

Equity Share Capital

Other Equity

Total Equity

Liabilities

Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Other Financial Liabilities

Deferred Tax Liabilities

Employee Benefit Obligations

Other Non-current Liabilities

Current Liabilities

Borrowings

Trade Payables

Other Financial Liabilities

Employee Benefit Obligations

Other Current Liabilities

Total Liabilities

13.0

88.3

14.3

66.1

101.3

80.4

14.3

56.4

70.7

14.3

55.4

69.7

-

0.2

2.4

0.3

37.3

-

6.3

0.1

0.0

0.5

47.0

1.9

0.2

2.7

0.3

-

-

4.3

-

0.0

0.4

9.8

2.0

0.2

2.9

0.5

-

-

17.8

-

0.0

0.5

24.0

94.7

13.7

0.2

0.0

0.3

-

5.0

4.7

17.1

0.0

91.6

132.7

202.4

18

148.2

90.2

94.7

202.4

TOTAL EQUITY AND LIABILITIES

148.2

90.2

Abridged Consolidated Cash Flow Statement

Particulars(Rs. in Crs)

Net Profit Before Tax

Adjustment for Non-Operating Items

Operating Profit/(Loss) Before Working Capital Changes

Adjustment for WC

Cash Generated From Operations

Direct Taxes Paid

Net Cash From Operating Activities

Cash Flow From Investing Activities

Cash Flow From Financing Activities

Net Increase/(Decrease) In Cash And Cash Equivalents

Cash and cash equivalents at the beginning of the year

Cash and cash equivalents at the end of the period

Mar-21

Mar-20

Mar-19

Mar-18

59.2

-0.5

58.7

-4.6

54.1

-12.9

41.2

-11.5

-24.6

5.1

26.0

31.1

14.4

14.4

28.7

5.6

34.3

-3.8

30.5

-4.7

-8.6

17.3

8.7

26.0

7.3

1.9

9.2

19.2

28.4

-3.4

25.0

9.3

4.0

8.1

12.1

30.9

43.0

0.3

43.3

0.3

-31.2

-38.8

3.1

5.6

8.7

4.8

0.8

5.6

19

Key Ratios

Cash Flow from Operations (Rs. in Crs)

Net Cash Company (Rs. in Crs)

43.3

41.2

30.5

25.0

Cash & Cash Equivalents Borrowings

51.5

31.9

18.7

8.0

9.4

2.0

1.9

0.0

Mar-18

Mar-19

Mar-20

Mar-21

Mar-18

Mar-19

Mar-20

Mar-21

ROCE (%)

ROE (%)

87.4%

42.9%

13.2%

14.9%

26.2%

14.1%

4.5%

4.0%

Mar-18

Mar-19

Mar-20

Mar-21

Mar-18

Mar-19

Mar-20

Mar-21

20

Music Industry today

Music Monetization:

Rising adoption of subscription:

Digital Piracy:

Investments in Music:

• Music labels own IPR for their repertoire for 60 years as per the Copyright Act 2012, an opportunity to monetize music rights for over half a century

IPR provides longevity to the repertoire

• Although there are about 4-5 active players in the Hindi Music business, each has a unique repertoire and follows a different content acquisition strategy and therefore there is little or no overlap in their offerings when viewed on title- by-title basis

• Aggressive auction type situations don’t

exist in content acquisitions

• FICCI–EY Media & Entertainment Report 2020 expects paid subscribers for music streaming in India to cross 5 million by 2022.

• According to Indian Music Industry’s (IMI) — Digital Music Study 2019, paid streaming revenues subscription account for 27% of all recorded music industry revenues in India

• Subscription streaming revenues grew 33% to Rs 292.8 crs. while ad supported streaming revenues grew 43.6% to Rs 257 crs.

• Technology has disrupted piracy the

most

• Free services such as You Tube, and other OTT platforms also provide free music listening experiences to their users

• When licensed music is available for free, the is

and data costs are negligible, economic piracy incentive miniscule

for

• Economic impact of Piracy on Music Industry has declined substantially compared to its impact during the era of physical sale

• Clearly, paid streaming has already the contributing more

to

started Industry

• Music labels acquire music rights for future growth and expense acquisition costs annually since the outcome is unknown at the beginning; Just like the Pharma its investments in R&D annually

expenses

industry

• Existing repertoire of music provides a steady cash flow stream to purchase new rights

21

Music Industry Business Model

Music Creators

Film Producer

Music Label

Streaming platforms

l e d o M s s e n i s u B

e u l a V

creators

Music include and lyricists, singers who create songs and get paid for the same

composers,

Film producers use these compositions in films and sell the music rights to music labels

Music labels owns the IPR (Intellectual Property Rights) and licence the music to various platforms

Streaming platforms licence the content and make it accessible to consumer

Producer pays the artists the value for the music that is created

label

Music the producer for the rights of the songs

pays

pay

labels

film Music producers upfront (advance) + royalty in perpetuity (post the recovery of upfront cost)

platforms

give Streaming minimum guarantee + a variable fee based on number of streams

22

Thank You

Company Details:

Tips Industries Limited

CIN: L92120MH1996PLC099359

Email id: investorrelations@tips.in

Investor Relations Advisors:

Orientcapital (a division of Link Intime India Pvt Ltd)

Ms. Payal Dave: +91 9819916314 payal.dave@linkintime.co.in

Ms. Neha Shroff: +91 7738073466

neha.shroff@linkintime.co.in

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