VGUARDNSE30 July 2021

V-Guard Industries Limited has informed the Exchange about Investor Presentation

V-Guard Industries Limited

July 30, 2021

The Manager Listing Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001

Ref:- Scrip Code: 532953

Dear Sir / Madam,

The Manager Listing Department, National Stock Exchange of India Limited, Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra- East, Mumbai- 400 051 Ref:- Symbol: VGUARD

Sub: Submission of Investor presentation pursuant to Regulation 30 of SEBI (Listing

Obligations and Disclosures Requirements) Regulations, 2015.

Pursuant to Regulation 30 read with Para A of Part A of Schedule III of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, we hereby submit the Earnings Presentation on Unaudited Financial Results of the Company for the quarter ended June 30, 2021.

Kindly take the above information on your records.

Thanking You,

For V-Guard Industries Limited

Jayasree K Company Secretary

Encl: as stated

V-GUARD INDUSTRIES LTD. Regd. office 42/962, Vennala High School Road, Vennala, Kochi - 682 028. CIN:L31200KL1996PLC010010

P +91 484 433 5000, 200 5000 E mail@vguard.in W www.vguard.in

V-Guard Industries Q1 FY22 Earnings Presentation

Disclaimer

2

Certain statements

in this communication may be ‘forward looking

statements’ within the meaning of applicable laws and regulations. These

forward-looking statements involve a number of risks, uncertainties and

other factors that could cause actual results to differ materially from

those

suggested by

the

forward-looking statements.

Important

developments

that could affect

the Company’s operations

include

changes in the industry structure, significant changes in political and

economic environment in India and overseas, tax laws,

import duties,

litigation and labour relations.

V-Guard Industries Limited (V-Guard) will not be in any way

responsible for any action taken based on such statements and

undertakes no obligation to publicly update these forward-looking

statements to reflect subsequent events or circumstances.

Table of Contents

3

MD’s Message

Key Highlights

Financial Highlights

04

05

6-8

Segment-wise/Geographical Breakup of Revenues

9-10

Annexure

11-13

Managing Director’s Message

4

Commenting on the performance for Q1 FY22, Mr. Mithun Chittilappilly, Managing Director – V-Guard Industries Limited said, “During Q1, we have delivered a fairly strong financial and operating performance while bearing the impact of the second wave of Covid-19 that was sharper and more severe than generally expected. Specifically for V-Guard, there is a high business contribution from South and East markets – which bore a greater impact than the rest of the country due to lockdowns in the months of April and May. Extended closures not only resulted in subdued consumer demand but also curtailed supplies from our manufacturing units in Sikkim. Even so, during the quarter, our growth has been broad-based across product categories and geographies – non-South markets contributed to over 43% of revenues, also electricals and consumer durables have expanded extremely well while some categories – electronics and air coolers – had substantial impact on top-line with the second wave coinciding with the peak season.

During the course of quarter, we saw progressive improvement in business as the second wave abated and conditions normalized to a greater extent. As a result, we delivered a stronger top-line in the month of June. the second quarter has seen improved momentum as the country opens up and the Subsequently, government’s vaccination drive covers a larger part of the population.

During Q1, there also was an increase in costs due to significant commodity cost inflation. While we have been able to offset a major part of the impact, some more pricing actions are being planned in the coming months. Further, A&P spending has been increased to support the business growth – this should apportion more efficiently as revenues expand during the rest of the year, as per plan. Overall, we expect the business to bounce back strongly in the coming quarters, which should drive revenue growth and margin expansion. In the longer term, strengths associated with our brand, distribution and product range as well as the resilience demonstrated by the organization in a tough operating environment provides the platform for broad-based growth opportunities.”

Key Highlights – Q1 FY22

Revenue increased by 38.2% YoY in Q1 FY22

• Q1 FY22 revenue increased by 38.2% YoY to Rs. 560.7 crore; witnessed an impact from lockdowns owning to COVID-19. • South and Non-South markets witnessed YoY growth of 34.7% and 43.0%, respectively • Non-South markets contributed to 43.2% of total revenue in Q1 FY22 as compared to 41.7% in Q1 FY21 • South markets contributed to 56.8% of total revenue in Q1 FY22 as compared to 58.3% in Q1 FY21

EBITDA and PAT improve

• Gross margins expanded by 380 bps YoY, at 33% in Q1 FY22 • EBITDA margins (excl. other income) at 7.7% as compared to 2.2% in Q1 FY21 • Ad/promotional spends (exclusive of schemes) increased, at 2.5% of revenues in Q1 FY22 as compared to 0.8% in Q1 FY21 • Q1 FY22 PAT of Rs. 24.6 crore, increased 579.9%; PAT margin at 4.4% as against 0.9% in Q1 FY21

Cash flow generation and balance sheet

• CFO at the end of Q1 FY22 was at negative Rs. 101.5 crore on account of lower sales and seasonal stocking up leading to an

inventory pile up

• Core ROCE at 28.4%, up from 24.1% over the last 12 months • Net cash of Rs. 154.0 crore on balance sheet as on 30th June 2021, as against Rs. 349.3 crore as on 30th June 2020

Note: Core ROCE is calculated on the basis of capital employed excluding cash

5

5

P&L Snapshot

P&L Statement Particulars

Net Revenue

COGS

Gross Margin

EBITDA (excluding other income)

as a % to Net Revenue (NR)

Other Income (including finance income)

EBITDA after other income

as a % to NR

PBT

as a % to NR

PAT

as a % to NR

Q1 FY22 (Rs. Cr)

Q1 FY21 (Rs. Cr)

Change %

Q4 FY21 (Rs. Cr)

FY21 (Rs. Cr)

FY20 (Rs. Cr)

Change %

6

8.7%

11.5%

-1.7%

21.0%

1.2%

560.72

405.83

375.57

287.26

33.0%

29.2%

38.2%

30.7%

3.8%

849.10

2,699.00

2,481.96

582.24

1,848.73

1,658.20

31.4%

31.5%

33.2%

43.36

7.7%

3.97

47.33

8.4%

34.91

6.2%

24.63

4.4%

9.06

378.5%

109.93

306.49

253.27

2.2%

5.5%

12.9%

11.4%

10.2%

4.69

-15.3%

4.36

21.10

23.99

-12.1%

13.75

244.2%

114.29

327.59

277.26

18.2%

3.4%

5.1%

13.5%

12.1%

11.2%

1.0%

4.79

628.4%

100.29

284.67

245.44

16.0%

1.2%

5.0%

11.8%

10.5%

9.9%

3.62

579.9%

68.34

198.98

185.16

0.9%

3.5%

8.0%

7.4%

7.5%

0.7%

7.5%

-0.1%

Financial Highlights (Q1 FY22 vs. Q1 FY21)

7

Total Income (Rs. crore)

Gross Profit

561

185

406

119

Key ratios (%)

Gross Margin

Q1 FY22

Q1 FY21

33.0%

29.2%

38.2%

56.2%

EBITDA Margin (excl. other income)

Q1 FY21

Q1 FY22

Q1 FY21

Q1 FY22

Net Margin

EBITDA (Rs. crore)

PAT (Rs. crore)

Ad & Promotion Exp. (excl. schemes)/ Total Revenues

Employee Cost/ Total Operating Income

43

25

Other Expenditure/ Total Operating Income

9

378.5%

4

579.9%

Q1 FY21

Q1 FY22

Q1 FY21

Q1 FY22

Tax rate

Diluted EPS (Rs.)

7.7%

4.4%

2.5%

10.3%

15.0%

29.5%

0.57

2.2%

0.9%

0.8%

13.5%

13.5%

24.4%

0.08

Financial Highlights – Balance Sheet Perspective

Balance Sheet Snapshot (Rs. Cr)

30 June 2021

31 March 2021

30 June 2020

Net Worth

Gross Debt

Current Investments

Cash & Cash Equivalents (inc. bank balance)

Net Cash Position (Rs. crore)

Fixed Assets

1,236.1

10

0.0

164.0

154.0

379.1

1,207.8

10.0

0.0

281.1

271.1

373.3

999.1

10.0

0.0

359.3

349.3

329.7

Balance Sheet Snapshot (Rs. Cr)

30 June 2021

31 March 2021

30 June 2020

Debtor (days)*

Inventory (days)*

Creditor (days)*

Working Capital Turnover (days)

RoE* (%)

Core RoCE* (%)

35

123

52

106

17.8%

28.4%

52

124

93

83

16.5%

40.0%

39

77

54

61

13.6%

24.1%

Note: *Calculations are on a trailing twelve month basis

Core ROCE is calculated on the basis of capital employed excluding cash.

8

8

Segment-wise Breakup – Q1 FY22 vs. Q1 FY21

9

Segment Revenue

Electronics

Electricals

Consumer Durables

Grand Total

Segment Result

Electronics

Electricals

Consumer Durables

Grand Total

Q1 FY22 (Rs. Cr)

159.0

252.0

149.7

560.7

Q1 FY22

(Rs. Cr)

20.7

23.7

-5.9

38.5

Contribution (%)

28.4%

44.9%

26.7%

100.0%

Margin (%)

13.0%

9.4%

-3.9%

6.9%

Q1 FY21 (Rs. Cr)

137.7

182.7

85.5

405.8

Q1 FY21

(Rs. Cr)

9.3

5.5

-8.7

6.2

Contribution (%)

YoY growth (%)

33.9%

45.0%

21.1%

100.0%

Margin (%)

6.8%

3.0%

-10.2%

1.5%

15.5%

38.0%

75.1%

38.2%

YoY growth

(%)

121.9%

327.8%

-32.1%

522.0%

Electronics – Stabilizers, UPS, Solar Inverters Electricals – Wires, Pumps, Switchgears, Modular Switches Consumer Durables – Fans, Water Heaters, Kitchen Appliances, Air Coolers

Geographical Breakup of Revenues

10

Region

South

Non-South

Total Revenue

Q1 FY22 (Rs. Cr)

318.4

242.3

560.7

Contribution (%)

56.8%

43.2%

100%

Q1 FY21 (Rs. Cr)

236.4

169.4

405.8

Contribution (%)

58.3%

41.7%

100%

YoY growth (%)

34.7%

43.0%

38.2%

Market Overview of V-Guard’s Product Portfolio

12

Electronics

Product

Total Market Size (Rs. Crs.)

Indicative Org. Market Size (%)

Industry Growth Rate (%)

VG Share in Org. Market (%)

Key Players

Stabilizers

1,700-1,800

55-60%

7-8%

42-45%

DUPS & Battery

11,500 -12,000

65-70%

8-10%

4-6%

Microtek, Livguard, Bluebird

Luminous, Microtek, Exide

Electricals

Product

Total Market Size (Rs. Crs.)

Indicative Org. Market Size (%)

Industry Growth Rate (%)

VG Share in Org. Market (%)

Key Players

House Wiring Cables 16,500 -17,000

62-65%

8-10%

6-8%

Switchgears*

3,000-3,500

75-80%

8-10%

3-5%

Modular Switches

6,000-6,500

70-75%

8-10%

**

Pumps*

3,000-3,500

60-65%

5-8%

8-10%

Polycab, Finolex, Havells

Havells, Legrand, Schneider

Anchor, Legrand, Havells

Crompton, Kirloskar, CRI

*Market estimates of VG active product segments only | ** Recent entry/ Growth plan under activation

Market Overview of V-Guard’s Product Portfolio

13

Appliances

Product

Total Market Size (Rs. Crs.)

Indicative Org. Market Size (%)

Industry Growth Rate (%)

VG Share in Org. Market (%)

Key Players

Water Heaters

2,500-2,600

65-70%

10-12%

14-16%

Havells, Bajaj, Crompton, Racold

Electric Fans

9,200-9,500

75-80%

8-10%

3-5%

Crompton, Usha, Havells, Orient Bajaj

Solar Water Heaters

500-600

60-65%

6-8%

14-16%

Sudarshan Saur, Supreme Solar

Air Coolers

4,500-5,000

30-35%

15-20%

**

Symphony, Bajaj, Voltas

Kitchen Appliances -

• Mixer Grinders • Gas Stoves • Water Purifiers • Other Small Kitchen

Appliances#

12,000-14,000

65-75%

8-10%

**

Mixer Grinders - Bajaj, Preethi, Prestige Gas Stoves - Stovekraft, Sunflame, Butterfly Water Purifiers - Eureka Forbes, Kent RO, HUL Pureit Others - Faber, Bajaj, Havells

# Includes Induction Cooktop, Rice Cooker, Sandwich Makers, Toasters, Grills, Kettles, Chimneys, etc. ** Recent entry/ Growth plan under activation

About V-Guard Industries

V-Guard Industries Limited (BSE:532953, NSE: VGUARD) is a Kochi based company, founded in 1977 by Kochouseph Chittilapilly to manufacture and market Voltage stabilizers. The Company has since then established a strong brand name and aggressively diversified to become a multi-product Company catering to the Light Electricals sector manufacturing Voltage stabilizers, Digital UPS systems & Batteries, Pumps, House wiring cables, Switch gears, Modular switches, Electric water heaters, Fans, Solar water heaters, Air coolers and various Kitchen appliances.

V-Guard outsources ~ 50% of its product profile while the rest are manufactured in – house while keeping a strong control in designs and quality. It has manufacturing facilities at Coimbatore (Tamil Nadu), Kashipur & Roorkee (Uttarakhand), Kala Amb (Himachal Pradesh) and Sikkim.

V-Guard has been a dominant player in the South market, though the last ten years have also seen the Company expanding rapidly in the non-South geographies with their contribution increasing from 5% of total revenues in FY08 to around 42% of total revenues in FY21. Significant investments continue to be made to expand its outlet coverage in the non-South geographies and become a dominant pan-India player.

V-Guard has a diversified client base and an extensive marketing & distribution network. to product and includes direct marketing agents, distributors and retailers. The Company today has a strong network of 31 branches which cover ~40,000+ retailers across the country.

Its client base differs from product

14

For further information, please contact:

Sudarshan Kasturi (Senior VP & CFO)

V-Guard Industries Limited

Tel: +91 484 300 5601

Email: sudarshan.kasturi@vguard.in

Shiv Muttoo / Shruti Joshi

CDR India

Tel: +91 983 355 7572 / +91 750 656 7349

Email: shiv@cdr-india.com / shruti@cdr-india.com

THANK YOU

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