TCNSBRANDSNSE12 November 2021

TCNS Clothing Co. Limited has informed the Exchange about Investor Presentation

TCNS Clothing Co. Limited

Date: 12.11.2021

Corporate Relations Department BSE Limited 1st Floor, New Trading Ring Rotunda Building, P J Tower Dalal Street, Fort, Mumbai 400 001

Corporate Listing Department National Stock Exchange of India Ltd Exchange Plaza, 5th Floor Plot No.C-1, G Block Bandra-Kurla Complex Bandra (East), Mumbai 400 051.

Dear Sir/s

Sub: Investor presentation for Q2 and Hl FY 22.

Scrip Code: BSE Code: 541700, NSE Code: TCNSBRANDS

Ref: Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,

With reference to the above captioned subject, please find herewith, enclosed Investor Presentation

for Q2 and Hl FY 22. The aforesaid Investor Presentation is also being disseminated on Company's

website at https_;j fwforwoman.cQ...mfcontentLl.ovestor-relation

This is for your information and records.

Clothing Co, Limited

Piyush A Compan M. No: A21328

Date: 12.11.2021 Place: New Delhi

ompr: Officer

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TCNS Clothing Co. Limited 119 & 127, W-HOUSE, NEELGAGAN TOWER, MANDI ROAD,SULTANPUR, MEHRAULI, NEW DELHl-110030, INDIA PH: 011-42193193, Fax: 011-42193194, E-mail:corporatecommunications@tcnsclothing.com, www.wforwoman.com, www.shopforaurelia.com REGD. OFFICE: 119, W-HOUSE, NEELGAGAN TOWER, MANDI ROAD, SULTANPUR, MEHRAULI, NEW DELHI- 110030 CIN- L99999DL1997PLC090978

TCNS Clothing Co. Ltd

Q2 & H1, FY22 Results November, 2021

Safe Harbour

This presentation and the accompanying slides (the “Presentation”), which have been prepared by TCNS Clothing Co. Limited (the “Company”), have been prepared solely for

information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in

connection with any contract or binding commitment what so ever. No offering of securities of the Company will be made except by means of a statutory offering document

containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty,

express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This

Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this

Presentation is expressly excluded.

Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively

forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and

assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various

international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future

levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its

exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results

expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking

statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third party statements

and projections.

2

Contents

TCNS Overview – Where We Stand

Q2 & H1 FY22 Performance Highlights

TCNS Strategic Growth Levers

Q2 & H1 FY22 Detailed Financials

3

TCNS Overview – Where We Stand

TCNS - India’s Leading Women’s Branded Apparel Company

Portfolio of 4 segment leading brands straddling across fashion sensibilities and value chain

Largest womenswear distribution network with 3700+ outlets and market leading omnichannel capabilities

Diversified supply chain network with 250+ supply chain partners

50+ in-house cutting-edge design team developing over 3000 styles every year

High ROIC, asset-light business model;

Strong cash reserves

5

TCNS houses 4 distinct brands in women’s outerwear segment, each with a focused positioning to offer a comprehensive portfolio for Indian women consumer

Premium fusion wear

Premium occasion wear

Contemporary ethnic wear

The ultimate coordinates destination

6

TCNS has widest womenswear reach with 3700+ points of sales, with strong owned omnichannel network and deep partnerships across all key offline and online retailers

Own Omnichannel Network

LFS Partners – 2100+ doors

557 EBO Stores across India and International markets

• Own brand websites offering complete selection and deeper engagement

Key Online Partners

MBO – 1000+ doors

7

With 50+ inhouse design team and 250+ suppliers pan-India, TCNS has a scalable, well- connected & diversified Design-to-Production network

50+

In-house design team focused on driving innovation and creating fashion trends

250+

Partners/ suppliers ranging from artisanal groups to large mills, enabling a highly differentiated product every single time

3000+

Product styles launched every year across Apparel, Footwear, Accessories & Cosmetics

Automated Inventory management system and nimble production and reordering cycle for reduced Concept-to-Shelf

Integrated warehousing facility powered by a strong WMS, upgraded infrastructure and specialized operations team

8

Q2 & H1 FY22 Performance Highlights

Current situation: most of the network running without restrictions now; ~90% operational days in Q2 with intermittent local lockdowns / restrictions across the country

Status as of mid-November Current Situation

Stores Unlocking

Online Sales

Supply Chain & Operations

As on date most of the offline network operational

Q2 # of operational days at ~90% vis-à- vis ~48% in Q1

Online channels (both own website & marketplaces) fully operational

Intermittent closure of pincodes for non-essential delivery experienced in Q2

Production units fully functional; tracking towards capacity utilization

• Warehouse fully operational with Covid

appropriate protocols in place

10

Sales recovery: sharp and consistent recovery in sales post Covid 2nd wave

Revenue from Operations – Rs Crs.

239

2.5X

94

300

250

200

150

100

50

0

Q1FY22

Q2FY22

Q2 Highlights

• Offline: progressive sales recovery with gradual easing of restrictions on celebrations / events and reopening of offices

• Recovery post 2nd wave more evenly distributed

across city tiers and store types

• Online: sustained momentum of secondary sales continues on a significant base – Online contributed to ~22% of the total revenues. Own website contributing 15% of total online sales

• MBO business revamped and re-initiated

11

FY22 Key Priorities: Invest in building growth runways and key capabilities while preserving balance-sheet strength

Online Business Growth

Continue scale-up of own website through deeper omni offerings, personalized marketing and technology upgradation

Expand third-party marketplace with new business models, additional channels and online first product offering

Calibrated Offline Expansion

Project Rise: upgrade and expand the flagship stores to tap into available real estate opportunity

Project Bharat: expand store network across tier 3/4 markets through franchisee-led model

Cash Conservation

Reduce working capital through inventory optimization and lower-risk trade models

Continue optimizing costs on all fronts, especially rentals and overheads

Swifter Thought-to-Shelf

Enhance design, sampling and production capabilities to develop products closer to season launch

Institutionalize next phase of Automated inventory management

12

Online business continued to grow well on consumer secondary sales basis

Online exclusive range by Aurelia

Q2 Highlights

• Consistent 20%+ revenue contribution from online business - D2C share majority of the sale

• Newer marketplaces added last year scaled up

sharply to 2.5X YoY

• Omni-channel fulfillment at store stabilized and scaled up. Most of demand centres covered, contributing to over 5% of sales for select channels already

• Online exclusive collection launched for the first

time in the Aurelia brand

13

Offline store expansion: On track to open 1 store every ~3 days in H2 to add over 60 Exclusive brand stores in FY22

Project RISE Store – CP, Delhi

Project RISE

• Store opening for Project RISE picking up pace. 5 stores opened across premium markets of Delhi, Mumbai, Pune and Bhopal; 15 stores signed – slated to open in H2, FY22

• Stores already tracking at average 1.5X,

expected to scale up further

Project Bharat

• Strong pipeline of 15 stores, slated to open in

H2, FY22

14

Project RISE CP Store, Delhi – complete brand portfolio in one store

15

Cash accretive in Q2. Current cash reserves increased to ~Rs 160 Crs from ~110 Crs in same period last year

Cash Reserves (Rs Crs.)

Working Capital (Rs Crs.)

180

160

140

120

100

80

60

40

20

0

110

160

410

400

390

380

370

360

350

340

330

320

400

352

350

mid-Nov 2020

mid-Nov 2021

Q2 FY21

Q4 FY21

Q2 FY22

• Cash accretive in 3 out of last 4 quarters driven by continued recovery, cost mitigation & working capital

reduction

• Rental savings estimated at ~20% for full year FY22

16

Swifter Thought-to-shelf: all key initiatives well on track and demonstrating results

Integrated mother warehouse

Footwear Development Center

Q2 Highlights

~1.4

Integrated ft. warehouse streamlined – geared up to handle multi category operations at scale

sq.

lac

• Automated Replenishment System phase 2

piloted across all Large Format Stores

• Dedicated Footwear Development Center established. Each developed option certified through 25+ tests by a leading global quality agency to meet most stringent international benchmarks.

17

Q2 & H1, FY 22 : Performance Highlights

Particulars (Rs Million)

Q2FY22

Q2FY21

Growth -YoY%

H1FY22

H1FY21

Growth -YoY%

Revenue

EBITDA

PBT

PAT

2393

451

141

111

1441

-69

-381

-276

66%

NA

NA

NA

3331

247

-349

-250

1766

-330

-985

-729

89%

NA

NA

NA

% to Revenue

Q2FY22

Q2FY21

H1FY22

H1FY21

EBITDA

PBT

PAT

18.8%

-4.8%

7.4%

-18.7%

5.9%

4.6%

-26.4%

-19.1%

-10.5%

-55.8%

-7.5%

-41.3%

18

Q2 FY 22 : Brand-wise performance

Share of Brands (%)

Q2FY22

40%

W

Aurelia

Wishful

55%

5%

5%

Q2FY21

39%

W

Aurelia

Wishful

56%

19

Q2 FY 22 : Channel-wise performance Channel Wise Revenue Split

Q2FY22

3%

Q2FY21

22%

36%

38%

35%

Pan India Multichannel Presence

3756

557

3711

549

39%

# of EBOs

W

Aurelia

Wishful

Elleven

Total

27%

2178

2154

LFS

EBO's Online & Others MBO

As of Sep'21

Q2 Openings

323

223

4

7

557

3

3

0

2

8

1021

Sep-21

1008

Jun-21

MBOs

LFS

EBOs

20

TCNS Strategic Growth Levers

TCNS presence and opportunity areas across Indian women’s purchasing basket categories

Indian Women’s purchase basket (Segment, CY20 Size ‘000 INR Cr.)

TCNS Sub-Segment Presence

Established presence Under progress Not Present

Apparel- Outerwear 130-150

Traditional

Ethnic / Fusion

Western

Bottomwear

50-55

40-45

10-12

25-30

Footwear

Accessories2

20-22

10-12

Footwear & Accessories 30-35

Makeup & Color Cosmetics Fragrances, Deos, Accessories

10-12

8-10

Beauty & Personal Care (select) 18-20

Apparel-Intimatewear 40-50

Intimate & Sleepwear Active wear / Sleepwear Others1

30-40

5-10

5-10

1. Winterwear, Maternity wear etc 2. Bags, Fashion jewellery, Belts, Sunglasses etc. Source: Redseer, Wazir, Avendus

TCNS is expanding beyond core strength areas of Apparel-Outerwear and building a comprehensive portfolio to offer a Top-to-Toe look

Product evolution journey

Proof of Concept through Pilot

Low risk roll- out

Full-scale roll- out

Continued Growth

• Limited merchandise • Launch in 1 GTM

channel

• Merchandise expansion • Expand in 1-2 channels; test remaining channels / models

• Full breadth

merchandise roll-out • Scale up across all GTM

• Focus on product

innovation

• Focus on supply-chain

channels

efficiency

Category Apparel-Outerwear

Sub-category

Premium Fusion

Contemporary Ethnic

Sustainable, Indian Craft led Fusion

4 Online exclusive range by Aurelia

Exclusive Bottomwear

6

5

Folksong by W

3

1

2

Footwear & Accessories Beauty & Personal Care

Footwear & accessories

8

Footwear by Aurelia

7

Footwear by W

Makeup & Color Cosmetics

9

Cosmetics by W

23

Q2 & H1 FY’22 Detailed Financials

Profit & Loss Statement

S.No.

Particulars (Rs. Million)

Q2FY22

Q2FY21

YoY

Q1FY22

QoQ

H1FY22

H1FY21

YoY

FY21

1.

Income

(a) Revenue from operations

(b) Other income

Total income

2.

Expenses

(a) Cost of materials consumed

(b) Purchases of stock-in-trade

(c) Changes in inventories of FG, WIP and stock-in-trade

(d) Employee benefits expense

(e) Finance costs

(f) Depreciation and amortisation expense

(g) Rent expenses

(h) Selling and distribution expenses

(i) Other expenses

Total expenses

Profit/(loss) before tax (2 - 4)

Total tax expense

Profit/(loss) for the period/year (5 - 7)

3.

4.

5.

2,393

1,441

149

94

2,542

1,535

66%

59%

66%

858

33

2

362

89

221

-

577

259

647

33%

5

46

310

89

224

-

394

203

629%

-95%

17%

0%

-1%

46%

28%

25%

2,400

1,916

141

30

111

(381)

(105)

(276)

155%

401%

163%

33%

64%

16%

11%

7%

-100%

126%

63%

65%

938

30

968

644

20

(249)

311

80

206

32

256

159

1,458

(490)

(130)

(361)

1,766

89%

260

-31%

2,025

73%

6,355

490

6,845

894

68%

2,205

13

299%

3,331

178

3,509

1,501

54

(247)

673

169

427

32

833

418

(50)

637

180

476

-

514

347

6%

-6%

-10%

62%

20%

28%

3,859

3,011

(349)

(99)

(250)

(985)

(256)

(729)

80

439

1,214

365

919

17

1,596

781

7,615

(769)

(206)

(564)

25

Balance Sheet

Assets (Rs Million) Non-current assets (a) Property, plant and equipment (b) Capital work-in-progress (c) Right of use assets (d) Other intangible assets (e) Financial assets - Other financial assets (f) Deferred tax assets (net) (g) Non-current tax assets (net) (h) Other non-current assets Total non-current assets Current Asset (a) Inventories (b) Financial assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances other than (iii) above (v) Other financial assets (c) Other current assets Total current assets TOTAL ASSETS

Sep-21

Mar-21

313 2 3026 26 467 649 109 28 4620

307 5 2686 21 444 550 103 30 4147

2962

2781

1504 1865 128 43 4 355 6861 11481

1724 1648 146 3 4 289 6594 10741

Equity & Liabilities (Rs Million) Equity (a) Equity share capital (b) Other equity Total equity Liabilities Non-current liabilities (a) Financial liabilities (i) Lease liabilities (ii) Other financial liabilities (b) Provisions (c) Other non-current liabilities Total non-current liabilities Current liabilities (a) Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Trade payables (iv) Other financial liabilities (b) Provisions (c) Current tax liabilities (net) (d) Other current liabilities Total current liabilities Total liabilities Total equity and liabilities

Sep-21

Mar-21

123 5795 5918

2991 72 151 10 3224

0 614 1327 99 4 43 253 2339 5563 11481

123 5997 6120

2632 50 124 8 2814

54 619 912 72 4 43 105 1808 4622 10741

26

For further information, please contact

Company :

Investor Relations Advisors :

CIN: L99999DL1997PLC090978

CIN: U74140MH2010PTC204285

Mr. Amit Chand

Mr. Rahul Agarwal / Mr. Aakash Mehta rahul.agarwal@sgapl.net / aakash.s.m@sgapl.net +91 98214 38864 / +91 98706 79263

www.tcnsclothing.com

www.sgapl.net

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