VRLLOGNSE7 August 2021

VRL Logistics Limited has informed the Exchange about Investor Presentation

VRL Logistics Limited

VRL LOGISTICS LTD

Since 1976

R.gd. & Admn. Otticc ! Bengaluru Road Varur HUBBALLI - 581 2O7 Karnataka State Phone : 63661 i9394 Fax : 0836 2)37614 e-mail : varurho@vrllogistics.com

To,

BSE Umited Phiroze Jeeieebhoy Towars DalalStreet Mumbal- 400 001 Scrlp Codes i 539118

Dear Sir / Madam,

Sub: Submlssion of Earnints Prcsentation

NationalStock Exchange ot lndia Limited Exchange Plaza, Plot No.C/l, G-Block, Bandla - Xurla Complex, gandra (E), Mumbai-400 051 Scrip Codes : VRLLOG

With respect to above captioned subject and in accordance with the extant provisions of the SEB| (ListinB Obligations and Disclosure Requirements) Regulations 2O1S and other applicable laws for time being in force, we enclose herewith the Earnints presentation of the Company which would also be hosted on the website ofour Company.

We request you to kindly take note ofthe same

Thankingyou,

For VRL

I.IMITED

ANIRUDDHA P}IADNAVIS COMPANY SECRETARY AND COMPI.IANCE

Date:07.08.2021 Place: Hubballi

Corporat€ Orfice: Giriraj Annexe Circuit House Road l{UBBALLI - 58o 029 Karnataka Phone:0836 2237511 Fax:. Oa36 2256612 e-mail : headoffice@vrllogistics.com Customer C.re : HUBBALLI O 0835 - 23078OO e-mail i custom€r<.re@vrllogirti(r.(om Website: www,vrllogisti(5.(om CIN : 1602't OKA I 983 qLCOOS247 GSTTN (KAR): 29AABCV36O9C1ZJ

VRL Financial Results - Q1 2021-22

Earnings Presentation

August 07, 2021

1

• Certain statements contained in this document may be statements of future expectations/forward looking statements that are based on management‘s current view and assumptions and involve known and unknown risks and uncertainties that could cause actual results/performance or events to differ materially from those expressed or implied therein.

•The information contained in this presentation has not been independently verified and no representation or warranty expressed or implied is made as to and no reliance should be placed on the fairness accuracy completeness or correctness of the information or opinions contained herein.

•This presentation may contain certain forward looking statements within the meaning of applicable securities law and regulations. These statements include descriptions regarding the intent belief or current expectations of the Company or its directors and officers with respect to the results of operations and financial condition of the Company. Such forward-looking statements is not guarantee of future performance and involve risks and uncertainties and actual results may differ from those in such forward-looking statements as a result of various factors and assumptions which the Company presently believes to be reasonable in light of its operating experience of recent years. Many factors could cause the actual results, performance or achievement of the Company to be materially different from any future results performance or achievement and significant factors that could make a difference to the Company’s operations include domestic and international economic conditions changes in government regulations tax regime and other statutes

• None of VRL Logistics Ltd or any of its affiliates advisors or representatives shall have any liability whatsoever (in negligence or otherwise) for any loss howsoever arising from any use of this document or its content or otherwise arising in connection with this document.

• This document does not constitute an offer or invitation to purchase or subscribe for any shares and neither it nor any part of it shall form the basis of or be relied upon in connection with any contract or commitment whatsoever.

2

A public listed company on NSE & BSE Exchange with a Market capitalization of INR 24.92 billion (as on 30th June, 2021).

A pre dominantly parcel delivery service provider (~90% of total Revenue for FY21) with pan–India last mile connectivity operating through a fleet of 4588 owned Goods transport vehicles complemented by third party hired vehicles on need basis.

Integrated hub-and-spoke operating model which enables optimal aggregation of parcels from a diversified customer base across multiple industries and locations.

Diverse customer base of Corporate, SMEs and traders with exclusive focus on B2B services

Passenger transportation through 291 owned buses of various makes.

Extensive pan India network with presence in 884 locations, Ensuring last mile delivery even in remote locations.

State - of - the – art vehicle maintenance facilities with performance enhancing technological innovations.

Own fuel stations at key locations and tie up with IOCL

Dedicated In house software with own servers and real time data for analysis and MIS

3

Market Leader in LTL segment

Operations : 22 States,4 Union Territories,

694 Branches

144 Agencies

46 Strategically placed Hubs

Hub-and-Spoke model to aggregate small parcels and maximize capacity utilization of its vehicles

Efficient operations with largest fleet and a robust pan India network in 884 locations

4

Note : Branch numbers includes hubs

Own Vehicle Numbers

As of

0.5 tons to 2.5 tons

2.5 tons to 7.5 tons

7.5 tons and above

Car Carrier (1)

Available Capacity (tons)

Tanker (2)

Cranes (3)

Total Vehicles Owned

BUSES

TOTAL FLEET

31-Mar-18

31-Mar-19

31-Mar-20

31-Mar-21

30-Jun-21

150

257

312

311

355

960

1009

981

942

949

2765

3004

3428

3289

3249

102

102

0

0

0

52954

64776

70012

68107

67618

17

13

20

20

22

13

13

13

13

13

4007

4398

4754

4575

4588

396

381

337

291

291

4403

4779

5091

4866

4879

Note: (1) Used for transportation of automobiles, converted to HGV’s from 2020. (2) Used for transportation of liquid (3) Cranes are predominantly used for internal operations.

Capacity Breakup as on June 30, 2021

% of total capacity

1.74%

8.71%

7.92%

37.11%

22.47%

21.41%

0.64%

5

Goods transportation fleet

Significance of own vehicles

4588 owned vehicles as on

June 30, 2021

4261 (93%) debt free vehicles

Wide range of vehicles with carrying capacity from 1 ton to 36 tons

2499 (54%) of vehicles

are fully depreciated

and operating in

optimal condition

Bus Operations fleet

291 owned vehicles as on June 30, 2021

291 (100%) vehicles are debt free

 Enables us to significantly control hiring

and operational costs

 Higher payload per vehicle for LTL

consignments

 Enables us to cover a large number of

routes and reduce dependence on third

party hired vehicles

 Enables better control and time bound

delivery, thereby enhancing service

quality

 Bus Operations: Owned vehicles enable

us to provide safe and on time travel

experience

Total of 4879 owned vehicles provides greater advantage in terms of pricing and service

6

1) The above Statement of Unaudited Financial Results for the quarter ended 30 June 2021 ("Financial Results") have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 7 August 2021. These Financial Results have been subjected to a limited review by the Statutory Auditors of the Company. These Financial Results are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended.

2) 'These Financial Results are prepared in accordance with the Indian Accounting Standard 34 'Interim Financial (Reporting' (Ind AS) 34, as prescribed under Section 133 of the Companies Act, 2013, ("the Act") read with the relevant Rules thereunder and other accounting principles generally accepted in India..

3) The figures for the quarter ended 31 March 2021 as reported in these Financial Results are the balancing figures between audited

figures in respect of the full financial year ended 31 March 2021 and the published year to date figures up to the end of the third quarter of the previous financial year which were subjected to a limited review.

4) The Segment Information for the quarter ended 30 June 2021 forms an integral part of the Financial Results.

5) Due to COVID-19 pandemic and the consequent lockdown across several States in the country, the Company's operations and financial results for the quarter have been impacted. The Company has continued operations across the country, albeit with limited operations. Similarly, the results for the quarter ended 30 June 2020 were severely affected owing to the initial pan India lockdown enforced by the Central Government. However, in the current quarter, the impact on business was lesser than the first wave witnessed last year, as supply chains were evolved enough to cope with localized and staggered lockdowns.

The financial implications are contingent on the various business parameters which may emerge from time to time and the Company will continue to closely monitor any material changes from those estimated as on the date of adoption of these financial results.

6) Previous period figures have been regrouped / restated wherever considered necessary to conform to the current period classification.

7

Consolidated (INR in Lakhs)

TOTAL INCOME

EBITDA

EBITDA Margins(%)

EBIT

EBIT Margins(%)

PBT

PBT Margins(%)

Q1 FY22 (Unaudited)

Q4 FY21

(Audited)

(Refer Note 3)

Q1 FY21 (Unaudited)

FY21 (Audited)

41728.10

60302.13

16240.38

177578.73

3956.57

9850.82

(3155.16)

26035.04

9.48%

188.28

0.45%

(761.83)

(1.83%)

16.34%

(19.43%)

14.66%

6046.86

(7342.94)

10056.03

10.03%

(45.21%)

5.66%

5131.16

(8380.77)

6374.07

8.51%

(51.60%)

3.59%

PAT (excludes comprehensive income)

PAT Margins(%)

(604.18)

3716.44

(6271.49)

4506.79

(1.45%)

6.16%

(38.62%)

2.54%

8

(INR in lakhs)

Goods Transport

Particulars

Revenue

EBITDA - After Ind As 116

EBITDA Margin(%)

EBIT- After Ind AS 116

EBIT Margin(%)

30.06.2021 (Unaudited)

Quarter ended

31.03.2021

((Audited)

(Refer Note 3)

30.06.2020 (Unaudited)

Year ended

31.03.2021 (Audited)

38482.59

4306.25

11.19%

1446.95

3.76%

53577.39

10357.27

19.33%

7617.65

14.22%

14823.64

159275.00

(2471.37)

(16.67%)

(5582.07)

(37.66%)

26643.13

16.73%

14727.88

9.25%

(INR in lakhs)

Bus Operations

Particulars

Revenue

EBITDA - After Ind As 116

EBITDA Margin(%)

EBIT- After Ind AS 116

EBIT Margin(%)

30.06.2021 (Unaudited)

Quarter ended

31.03.2021

((Audited)

(Refer Note 3)

30.06.2020 (Unaudited)

Year ended

31.03.2021 (Audited)

1756.83

(383.24)

(21.81%)

(710.82)

(40.46%)

5614.43

(386.74)

(6.89%)

(867.87)

(15.46%)

529.43

(572.85)

(108.20%)

(1078.06)

(203.63%)

13033.56

(575.48)

(4.42%)

(2318.56)

(17.79%)

9

(INR in lakhs)

Sale of Power

Particulars

Revenue

EBITDA - After Ind As 116

EBITDA Margin(%)

EBIT- After Ind AS 116

EBIT Margin(%)

30.06.2021 (Unaudited)

Quarter ended

31.03.2021

(Audited)

(Refer Note 3)

30.06.2020 (Unaudited)

Year ended

31.03.2021 (Audited)

554.27

388.67

70.12%

119.12

21.49%

209.14

50.96

24.37%

(225.00)

(107.59%)

479.17

317.86

66.34%

48.31

10.08%

1757.44

1159.03

65.95%

80.83

4.60%

(INR in lakhs)

Transport of Passengers by Air

Particulars

Revenue

EBITDA - After Ind As 116

EBITDA Margin(%)

EBIT- After Ind AS 116

EBIT Margin(%)

30.06.2021 (Unaudited)

Quarter ended

31.03.2021

((Audited)

(Refer Note 3)

30.06.2020 (Unaudited)

Year ended

31.03.2021 (Audited)

350.33

(41.00)

(11.70%)

(95.50)

(27.26%)

294.01

(5.26)

(1.79%)

(41.25)

(14.03%)

107.57

(101.58)

(94.43%)

(150.40)

(139.82%)

1182.37

(270.68)

(22.89%)

(453.20)

(38.33%)

10

 Frequent lockdowns in various states in Q1 FY22, slowed down the momentum that was witnessed in Q4 FY21 and April, as the second COVID surge in India hit alarming levels

 In spite of the difficulties faced, the impact on business was lesser than the first wave witnessed last year, as supply chains were well evolved enough to cope with localized and staggered lockdowns

As COVID positivity rates subsequently dropped to pre-second wave levels, overall demand has been trending better since last week of June.

 Procurement of Bio-fuel @ 13.49% of total quantity increased 8.58% QoQ and decreased 17.54% YoY. (Q4 FY21- 4.91% of total quantity, Q1 FY21– 31.03% of total quantity)

 54 new vehicles ( 9 electric vehicles) added during Q1FY22.

 Net debt increased from 10144.31 lakhs as on Mar 31, 2021 to Rs 11226.97 lakhs as on June 30, 2021.

11

Net Debt to Equity

Gearing Ratio

Note : Debt for the above purpose includes non-current borrowings, current borrowings and current maturities of non current borrowings and Interest accrued but not due on borrowings.

Return metrics

Leverage metrics

12

13

For further discussions/queries please contact :

Sunil Nalavadi Chief Financial Officer +91 93425 59298

cfo@vrllogistics.com

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