VIYASHNSE15 February 2024

Sequent Scientific Limited has informed the Exchange about Investor Presentation

Viyash Scientific Limited

Proven Ability In Life Sciences

February 15, 2024

BSE Limited Corporate Relationship Department Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001.

National Stock Exchange of India Limited Listing Department Exchange Plaza, Bandra-Kurla Complex, Bandra (East), Mumbai – 400 051.

Scrip code: 512529

Dear Sir/ Madam,

Symbol: SEQUENT

Subject: Press Release and Investor Presentation on Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ended December 31, 2023.

Pursuant to Regulation 30 (read with Part A of Schedule III) we are enclosing herewith the Investor Presentation on Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ended December 31, 2023.

Thanking you,

Yours faithfully, For Sequent Scientific Limited

Krunal Shah Company Secretary & Compliance Officer

Encl.: A/a

Registered Office: 301, 3rd Floor, Dosti Pinnacle, Plot No. E7, Road No. 22, Wagle Industrial Estate, Thane (W), Mumbai - 400604, Maharashtra, India Tel No.: +91-22-4111-4777 I CIN: L99999MH1985PLC036685 Website: http://www.sequent.in I Email Id: investorrelations@sequent.in

SeQuent Scientific Limited

SeQuent Scientific Limited Earnings Presentation Q3 FY24

February 2024

Disclaimer

Except for the historical information contained herein, statements in this presentation and the subsequent

discussions, which include words or phrases such as "will", "aim", "will likely result", "would", "believe",

"may", "expect", "will continue", "anticipate", "estimate", "intend", "plan", "contemplate", seek to", "future",

"objective", "goal", "likely", "project", "should", "potential", "will pursue", and similar expressions of such

expressions may constitute "forward-looking statements“. 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. These risks and uncertainties include but are not limited to our

ability to successfully implement our strategy, our growth and expansion plans, obtain regulatory approvals,

our provisioning policies, technological changes, investment and business income, cash flow projections, our

exposure to market risks as well as other risks. The Company does not undertake any obligation to update

forward-looking statements to reflect events or circumstances after the date thereof.

2

Sequent Scientific – At a glance

30+ Years of Market Excellence

India’s Only USFDA approved API facility supplying Animal Health APIs

*

7 State of the art manufacturing facilities

Largest Animal Health company from India

5 Global R&D centres

9 Strategic acquisitions

100+ Countries with marketing presence

We Offer: • API • Formulations • Analytical Services

1,000+ Product registrations across 12 dosage forms

1,500+ Globally diversified workforce

$100M+ Invested in R&D, Manufacturing capabilities and building market presence

*Discontinued manufacturing operations at Tarapur facility effective 13th July 2023

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Sequent Scientific – Q3 FY24 Earnings Release

I am pleased to share that our transformation program to reshape our operations, optimize costs and enhance profitability has begun to deliver and reflect in the financials. EBITDA margin (pre-ESOP costs) for Q3FY24 stood at 9.2%, with EBITDA growing 15% sequentially and 9% on y-o-y basis. This is in line with our goal to exit this financial year with double digit margins. Adjusting for discontinued unprofitable business units and currency accounting adjustments in Turkey, our revenues grew 1.3% sequentially in INR terms and 2.5% in constant currency terms, setting the base for higher growth in the coming period.

Our Formulations business delivered another strong quarter, growing sequentially at +5.3% on constant currency basis. Within this, the European portfolio continued to outperform (+6.8% q-o-q) on the back of targeted investments. Our pricing interventions in Turkey are yielding good results, as we manage the volatile macro environment.

Project Pragati, our cost excellence program, delivered a strong improvement in API gross margins (+150 bps vs previous quarter). API volumes were muted this quarter due to shifting of some customer requirements to Q4 FY24. We continue to be selective about the quality of business, prioritizing long term sustainable growth.

We remain excited about the opportunity in the Animal Health sector and continue to look at inorganic avenues in API and Formulations. The optimization of our footprint, margin expansion initiatives and investments in new products should accelerate all parts our business.

Rajaram Narayanan MD & CEO

4

Q3 FY24: Key Highlights

Business Results

• Pre-ESOP cost EBITDA growth of 15% q-o-q / 9% y-o-y • EBITDA margin pre-ESOP costs at 9.2%; expanded by 160 q-o-q / 180 bps y-o-y; on track

to deliver double digit margins in Q4

• Revenue growth adjusted for discontinued business and Turkey currency accounting impact at +1.3% q-o-q; Formulations business +5% q-o-q in translated terms; Overall +2.5% q- o-q and Formulations +6.9% q-o-q in constant currency terms

Formulations

• Europe: Next leg of growth underway with 6.5% q-o-q / 20.5% y-o-y growth; operating

efficiencies and mix improvement aiding margins

• Emerging Markets: Pricing actions in Turkey driving recovery; proactively evaluating

further hikes given macro and currency volatility India Formulations: New brand launches and scale ups helped offset delay in resumption of distribution product

• Remain selective and disciplined in price sensitive markets while accelerating

partnerships in Regulated Markets

API

• Project Pragati: Strong execution of cost excellence initiatives drove margin

expansion; further improvement expected in Q4 / FY25

• API segment gross margin expanded by ~150 bps over Q2 FY24

SeQuent Scientific Limited

5

Q3 FY24: Continuing margin expansion

7.4% 277

42.1%

3.5% 128

39.5%

2.8% 93 41.5%

7.6% 263

45.1%

9.2% 302

45.2%

3753

3667

3332

3460

3294

4500

4000

3500

3000

2500

2000

1500

1000

500

0

60.00%

50.00%

40.00%

30.00%

20.00%

10.00%

0.00%

Q3 FY23

Q4 FY23

Q1 FY24

Q2 FY24

Q3 FY24

Revenue (INR mn)

Gross Margin

EBITDA % (pre ESOP cost); EBITDA (INR mn)

SeQuent Scientific Limited

6

Q3 FY24: Revenue Performance – by geography

All values in ₹ Mn

Revenue Distribution

Q3 FY24 Q2 FY24 QnQ Gr%

Formulations

Europe

Emerging Markets

India

APIs

Other Sales

Global Sales

Adjustment* - Ind AS 29

Reported Sales

2,510

1,269

963

278

690

43

3,243

51

3,294

2,532

1,191

1,068

273

804

18

3,354

106

3,460

QnQ Gr% (In cc) 5.3%

6.8%

4.6%

1.7%

Q3 FY23 YoY Gr%

2,591

1,053

1,252

286

(3.1%)

20.5%

(23.1%)

(2.9%)

YoY Gr% (In cc) 2.5%

13.3%

(5.5%)

(2.9%)

9M FY24 9M FY23 YoY Gr%

7,520

3,631

3,084

805

7,456

3,010

3,604

843

0.9%

20.6%

(14.4%)

(4.5%)

YoY Gr% (In cc) 0.6%

10.7%

(6.7%)

(4.5%)

(0.9%)

6.5%

(9.8%)

1.7%

(14.1%)

(14.2%)

1,072

(35.6%)

(35.9%)

2,301

2,866

(19.7%)

(22.1%)

140.5%

140.5%

22

93.5%

93.5%

96

86

(3.3%)#

1.4%#

3,685

(12.0%)

(8.0%)

9,917

10,409

10.6%

(4.7%)

10.6%

(5.5%)

(4.8%)

(3.3%)

3,753

(12.2%)

(8.3%)

10,085

10,542

(4.3%)

(5.1%)

69

168

134

#Sequential revenue growth adjusted for discontinued businesses & currency accounting in Turkey: Overall: +1.3%; Formulations: +5.2% in translated INR terms // Overall +2.5%; Formulation +6.9% in constant currency terms

Europe: Improved demand for manufactured Pharma products and Phytosolutions range combined with higher focus on high growth categories

Emerging Markets: Sequential uptick in CC terms in Turkey led by aggressive price hikes coupled with revamped salesforce incentives, offset considerably by currency depreciation

India: Q-o-q / Y-o-y performance muted due to discontinuance of a distribution product; partly offset by new product launches and scale ups

• API: Sequential sales decline mainly on account of a) Orders in some key accounts in Regulated Markets expected in Q3 moved to Q4 b) pricing

pressure in a deworming product in Less Regulated Markets

*Adjustment on account of hyperinflation in Turkey as per Ind AS 29

SeQuent Scientific Limited

7

Q3 and 9M FY24 Financials

Q3 and 9M FY24 Consolidated Financials

All values in ₹ Mn

Particulars

Revenue from Operations Material Consumption Gross Margin % Employee Benefit Expenses Operating Expenses EBITDA (pre-ESOP) % ESOP cost EBITDA % Exceptional Items IndAS 29 Adjustment* Exchange Gain / (Loss) Other Income Finance Cost Depreciation Earnings Before Tax Taxes Earnings After Tax Minority Interest Earnings after Minority Interest

Q3 Q2 Q3 FY23 FY24 FY24 3,753 3,460 3,294 (2,174) (1,898) (1,806) 1,487 1,579 1,562 45.2% 45.1% 42.1% (580) (602) (527) (659) (722) (697) 277 263 302 9.2% 7.6% 7.4% (52) (89) (62) 188 201 250 7.6% 5.8% 5.0% (10) 81 (28) (25) (46) (25) 16 29 (97) (126) (137) (154) (102) (31) 4 (38) (98) (69) 15 (9) (89) (84)

28 (6) (21) 45 (126) (155) 15 92 107 24 83

Grw QnQ % -5%

9%

-6%

-5%

15%

24%

9M 9M Grw YoY % FY23 FY24 -12% 10,085 10,542 (6,120) (5,652) 4,434 4,422 44.0% 41.9% (1,660) (1,706) (2,069) (2,134) 628 658 6.5% 6.0% (177) (278) 350 480 4.8% 3.3% (42) (127) (102) (58) (84) (131) 47 70 (246) (356) (410) (451) (489) 148% 115% (573) 193 264 (295) 255% 209% (309) (20) (276)

199% 193% (350)

18%

41

Grw YoY % -4%

0%

5%

37%

-17%

-5%

-27%

Q3 CY vs Q3 LY •

310 bps of yoy Gross Margin improvement: o Formulations: Mix improvement and price interventions in Europe and Turkey respectively

o API: Project Pragati

related cost optimization initiatives

• Base correction in

operating expenses and employee costs on account of multiple restructuring initiatives over last 3-4 quarters

Q3 FY24 - Other income comprises of profit on sale of Ambarnath land

*Adjustment on account of hyperinflation in Turkey as per Ind AS 29

SeQuent Scientific Limited

9

For details, feel free to contact:

Phillip Trott

Company Secretary

Abhishek Singhal

Nachiket Kale

Investor Relations Consultant

Investor Relations Advisor

+91 22 4111 4777

abhishek.s@sequent.in

+91 9920940808

investorrelations@sequent.in

nachiket.kale@linkintime.co.in

Registered Office: 301/A, ‘Dosti Pinnacle', Plot No. E7, Road No. 22, Wagle Industrial Area, Thane (W), Maharashtra, India

Websites: www.sequent.in, www.alivira.co | CIN: L99999MH1985PLC036685 | BSE Code:512529 | NSE: SEQUENT | ISIN:

INE807F01027

Certain statements in this document that are not historical facts are forward looking statements. Such forward-looking statements are subject to certain risks and uncertainties like government actions, local, political or economic developments, technological risks, and many other factors that could cause actual results to differ materially from those contemplated by the relevant forward-looking statements. SeQuent Scientific Ltd. 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.

SeQuent Scientific Limited

10

Thank You

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