ROLEXRINGSNSE2 November 2021

Rolex Rings Limited has informed the Exchange about Investor Presentation

Rolex Rings Limited

Rolex Rings Limited Corporate Presentation & Update on earnings for Q2FY22

Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Rolex Rings Ltd (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 whatsoever. 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

Q2 FY22 financials and business developments

Financial Performance - Quarterly

Total Income (₹ mn)

EBITDA and margins

PBT/ PAT (₹ mn)

3,000.00

2,500.00

2,000.00

1,500.00

1,000.00

500.00

-

1 2 5 1

,

1 1 3 2

,

4 9 5 2

,

EBITDA (INR mn)

EBITDA Margin %

24.9%

22.4%

18.3%

279

575

581

700.00

600.00

500.00

400.00

300.00

200.00

100.00

-

500.00

450.00

400.00

350.00

300.00

250.00

200.00

150.00

100.00

50.00

-

191

PBT (INR Mn)

PAT (INR Mn)

445

456

283

303

327

Q2FY21

Q1FY22

Q2FY22

Q2FY21

Q1FY22

Q2FY22

Q2FY21

Q1FY22

Q2FY22

Revenues from Operations (excluding scrap) for Q2 FY22

o Continued momentum in business;

44%

Bearing Rings

Auto Components

Exports

Domestic

60%

56%

40%

.

o Exports

revenues partially impacted by chip shortage segment and

in auto-component

delaying schedules logistics related challenges;

o Raw material inflation impacted margins due to lag effect

of price adjustments;

o Margins were also impacted by ~INR 32mn on account of

IndAS adjustment towards redemption of NCRPS;

o We expect commissioning of 4.2MW in ground mounted solar by end of CY21 and are planning to commission additional 12MW in ground mounted solar by June 2022;

4

Rolex continues to maintain growth momentum with focus on margins and strengthening balance sheet

Total Income (₹ mn)

EBITDA and margins

PBT/ PAT (₹ mn)

Inside India

Outside India

10,000.00

9,000.00

8,000.00

7,000.00

6,000.00

5,000.00

4,000.00

3,000.00

2,000.00

1,000.00

-

5,089

4,769

3,585

3,459

3,074

3,955

3,075

2,704

2,650

2,256

FY18*

FY19*

FY20*

FY21*

H1 FY22

Operating Cash Flows & Capex (₹ mn)

2,500.00

2,000.00

1,500.00

1,000.00

500.00

-

8 5 3 1

,

CFO (INR Mn)

Capex (INR Mn)

8 3 9 1

,

8 3 8 1

,

1 6 3

7 6 3

2 9 5

1 6 1

7 8 3

4 8 1

6 4 3

2,500.00

2,000.00

1,500.00

1,000.00

500.00

-

6,000.00

5,000.00

4,000.00

3,000.00

2,000.00

1,000.00

-

EBITDA (INR mn) 22.8%

EBITDA Margin % 23.6%

21.3%

0 8 0 2

,

3 8 6 1

,

19.4%

18.1%

8 0 3 1

,

3 2 1 1

,

6 5 1 1

,

PBT (INR Mn)

PAT (INR Mn)

6 0 4 1

,

1 4 9

9 2 7

0 9 5

1 2 7

9 2 5

0 7 8

2 0 9

2 5 7

0 3 6

1,600.00

1,400.00

1,200.00

1,000.00

800.00

600.00

400.00

200.00

-

FY18*

FY19*

FY20*

FY21*

H1 FY22

FY18*

FY19*

FY20*

FY21*

H1 FY22

Net Debt (₹ mn) and Net Debt: Equity

RoE/ RoCE (₹ mn)

Net Debt (INR mn)

Net Debt: Equity

3.23

4 4 0 5

,

1.79

0 5 8 3

,

0.95

0.69

0.43

7 7 5 2

,

9 4 4 2

,

5 6 0 2

,

47%

RoE (%)

RoCE (%)

38%

28%

27%

36%

27%

24%

24%

20%

21%

50.00%

45.00%

40.00%

35.00%

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%

FY18*

FY19*

FY20*

FY21*

H1 FY22

FY18*

FY19*

FY20*

FY21*

H1 FY22

FY18*

FY19*

FY20*

FY21*

H1 FY22

Note : Return on Net Worth = Profit After Tax / Total Equity ;ROCE = EBIT/(Total Assets – Current Liabilities + Current Maturities of long-term debt) .

5

Statement of Profit and Loss

Particulars (₹ mn)

Income

Revenue from operations

Other income

Total income (I)

Expenses Cost of raw materials and components consumed

Decrease/ (increase) in inventories of finished goods and work-in progress

Employee benefits expense

Finance costs

Depreciation and amortization expense

Other expenses

Total expenses (II)

Profit before tax (III) = (I - II)

Tax expense

Current tax expenses

Deferred tax charge / (Credit)

Total tax expense (IV)

Profit for the period (V) = (III - IV)

.

Q2FY22

Q4FY21

2,585

9

2,594

1,325

(124)

155

61

64

658

2,138

456

152

(22)

129

327

2,274

37

2,311

1,094

(63)

143

67

63

562

1,866

445

154

(11)

142

303

Q-o-Q %

12%

2%

8%

Q2FY21

1,514

7

1,521

830

(161)

132

24

63

441

1,329

191

27

(119)

(91)

283

Y-o-Y %

71%

138%

16%

6

Balance Sheet - Snapshot

Particulars (₹ mn)

Assets

Non-current assets

Property, plant, and equipment

Capital work in progress

Right-of-use assets

Intangible assets

Financial assets

a) Loans

b) Other financial assets

Income tax assets (net)

Other non-current assets

Current assets

Inventories

Financial assets

a) Loans

b) Trade receivables

c) Cash and cash equivalents

d) Bank balances other than Cash and cash equivalents

e) Other financial assets

Other current assets

H1FY22

FY21

FY20

FY19

3,755

221

0

9

-

79

20

219

3,714

12

1

9

-

140

20

288

3,730

3,808

-

1

12

25

34

20

111

10

1

14

33

125

20

131

2,217

1,711

1,306

1,602

1

1,859

31

156

194

165

1

1,708

46

58

68

195

31

1,277

12

152

60

92

1

1,815

1

45

102

113

Particulars (₹ mn) Equity and liabilities Equity Equity share capital Other equity Total equity Liabilities Non-current liabilities Financial liabilities a) Borrowings b) Lease liabilities Income tax liabilities (net) Deferred tax liabilities (net) Provisions

Current liabilities Financial Liabilities a) Borrowings b) Lease liabilities c) Trade payables d) Other financial liabilities Other liabilities Provisions Income tax liabilities (net)

H1FY22

FY21

FY20

FY19

272 4,482 4,755

246 1 179 439 29

2,007 0 1,156 55 12 8 41

240 3,328 3,567

323 1 179 324 31

1,836 0 1,176 434 15 7 75

240 2,441 2,681

442 1 179 569 31

1,939 0 738 261 8 7 3

240 1,914 2,153

913 1 171 506 23

2,343 0 913 671 13 7 107

Total liabilities

4,171

4,402

4,181

5,669

Total assets

8,926

7,969

6,862

7,823

Total equity and liabilities

8,926

7,969

6,862

7,823

.

7

About our Company

Company Overview | Introduction

Market Leadership Position

Well Qualified & Accredited Team

4.7 Mn MTPA Installed forging capacity of India's forging industry

5th largest Forging capacity in India

60 customers across 17 countries

One of the key supplier of Bearing Rings in India and supplier to most of the leading bearing companies

Tier-I supplier to global auto companies and some auto OEMs across segments including 2W,PV, CV, OHV & EV

1,815 Full-time employees 654 Contractual employees

• Founders with experience of over 40 years

• Supported by professional management

capabilities across various domains

team with 64%

• Award received for new product development

52%

X 3

X 4

X 1

X 1

Manufacturing Capabilities

33+ Years of experience

22 Forging lines with a Combined installed capacity of 1,44,750 tonnes per annum

528 Spindles with a Combined installed capacity of 69 Million Parts per annum

Diverse Product Portfolio

Manufacturing infrastructure includes of high-speed hot formers from Sakamura & Hatebur.

combination

Machine

spindles

of

Existing consist DMG, TSUGAMI, Mazak, Muratec

FUJI,

lines from ACE, Hyundai,

Bearing Rings

Automotive Components

Product Portfilio suitable for a wide range of end-user industries such as automotive (PV, CV, 2W, 3W, tractor), railways, industrial infrastructure, renewable energy etc

Robust Financial Performance

₹ 6,163 mn Revenue from operations (FY21)

~55% Revenue from Exports (H1FY22)

₹ 1,123 mn EBITDA (FY21)

26.50% RONW (H1FY22)*

Revenue (INR mn)

1,521

2,311

2,594

Q2FY21

Q1FY22

Q2FY22

EBITDA (INR mn)

575

581

279

₹ 870 mn PAT (FY21)

1.79

36.41% ROCE (H1FY22)*

Q2FY21

Q1FY22

Q2FY22

Revenue Contribution Bearing Rings

Automotive

0.95

0.69

0.43

H1FY22

40%

60%

FY19*

FY20*

FY21*

H1 FY22

) x ( y t i u q E o t

t b e D

t e N

2.00

1.80

1.60

1.40

1.20

1.00

0.80

0.60

0.40

0.20

-

Note : Return on Net Worth = Profit After Tax / Total Equity; ROCE = EBIT/(Total Assets – Current Liabilities + Current Maturities of long-term debt); * Annualized .

9

Bearings industry | $50bn sector globally, with India expected to show robust growth

Global bearing industry

Indian bearings industry is expected to show healthy growth going forward

Global Split by Segment (%)

Domestic Bearings Market (₹ Cr)

$50bn

Size of the Global Bearings Market (CY2019)

8%

39%

30%

23%

Automotive Aftermarket

Automotive OEM

Industrial Aftermarket

Industrial OEM

CAGR: +10.1% FY2013-FY2019

8,208

10,514

CAGR: +9%-11% FY2021-FY2025e

15,294

13,236

localization

Increasing in industry bearings Indian (currently 40% imports), will help domestic suppliers of components for bearings;

• Demand for domestic bearing components (rollers, rings) is expected to grow at a faster rate (~CAGR of 10-12%) than the underlying bearings industry

~80% of domestic market share with #5 players

Domestic market for forged bearing rings is ~ ₹ 11,000mn

2017

2021E

2023E

2025E

₹ mn

1,20,000

20%

80%

supplies to most of the leading bearing manufacturers domestically

45,000

22,000

11,000

Others

Top 5 Players (%)

Domestic Bearing Market

Domestic bearing components suppliers

Domestic bearing ring market

Forged bearing rings

Source : Indian Bearings Industry – Industry Revenue to witness a smart recovery in FY 2022

.

10

Comprehensive product portfolio | across bearing rings and Automotive components

Bearing Rings

Automotive Components

One of the key manufacturers of Bearing Rings in India focused on Hot Rolled and machined bearing rings

Customers Caters to most leading bearing companies in India;

Product portfolio includes wheel hubs, shafts and spindles and gears amongst others

Comprehensive product range

Till date, Rolex Rings has offered a diverse range of hot forged and machined alloy steel bearing rings

58%

0.01

Weight Kg

163 25

Diameter (mm)

900

42%

Break-up of revenue from sale of products (FY21)

Suitable for wide range of end-user industries Suitable for Automotive, railways, industrial infrastructure, renewable energy, among others

Bearing Rings

Automotive

Capabilities to cater to large rings requirements Higher value-added products with relatively lower competitive intensity

Customers Tier-I suppliers to global auto OEMs across segments including 2W,PV, CV, OHV and EV

Product Portfolio includes a wide range of bearing rings, parts of gear box and automotive components

.

11

Strategically Located

Locational advantage to serve marquee clientele

Proximity to key customers

Key Ports

Key Cities

Upcoming solar project (Taluka Muli, Gujarat)

Windmills

(present across 3 locations in Gujarat)

Mundra

Ahmedabad

Vadodara

Rajkot

Pipavav

3 Manufacturing Units at Rajkot, Gujarat

Unit I : Forging, Heat Treatment and Shot Blasting

Unit 2 : Forging, Heat Treatment, Shot blasting, cold rolling, Machining, Quality control & testing, Packing and dispatch

Unit 3 : Tool & die making, shot blasting, machining, quality control and testing, finished good warehouse , packing and dispatch

• Rajkot is ~250 km from Mundra and Pipavav ports and

700 km from Mumbai port

• Location at Rajkot helps the Company cater to access the various automotive clusters in North India, West India and South India

• Leverage the presence of smaller machining units in Rajkot which the company opportunistically uses for pre- machining;

• Presence of trained manpower

• The company owns parcels of

land for the purposes of setting up a solar plant at Taluka Muli (Gujarat) and for operation of windmills at Taluka Vanku (Gujarat)

• Operational windmills are situated at Bhogat and Lamba

Gujarat & Maharashtra

sites (Gujarat)

.

12

State-of-the-art manufacturing facilities

3 manufacturing units located at Rajkot, with integrated forging, machining and heat treatment facilities

Investments in Renewable energy to help keep power cost in check Windmills with an installed capacity of 8.75 MW; solar with an installed capacity of 1.58MW; in the process of expanding solar capacity by ~16 MW

Unutilized land area which will help future expansion Unutilized land area of 32,071.44 square metres at Rajkot and 691,312 square metres of land in Taluka Gondal (Gujarat).

Forging Infrastructure

Machining Infrastructure

● 22 forging lines. Combined installed capacity of 1,44,750 MTPA ● Includes high-speed hot

formers from Sakamura and Hatebur; vertical forging lines from Manyo, Mistubishi, SMS Meer, Enomoto and Eumoco and conventional forging lines integrated with induction heating furnaces

● 528 spindles with a combined installed capacity of 69 million parts per

annum

● Machines sourced from global manufacturers like DMG, FUJI, ACE, TSUGAMI, Hyundai, Mazak, Muratec and domestic CNC turning machines

HM 75XL

HBP 120 SS

HM 35

In-house tool making

● In-house tool making done through CNC machine programming with relevant 2D drawing, 3D model & other machines

Machining

Capabilities

Tool Design Room

.

13

Robust forging infrastructure in place

Details of forging lines including capacity and utilization

Sr. No.

Category

Line

1

2

3

4

5

6

7

8

9

10

11

Conventional

Conventional

Vertical Forging Lines

High-Speed Hot Formers

SMS-MEER

Enomoto Press

Eumoco

Manyo

Mitshubishi

Sakamura 160 Hot Former High Speed

Sakamura 120 Hot Former High Speed

Hatebur-HM75 Hot Former High Speed

Hatebur-HM35 Hot Former High Speed

Sakamura HFW-1000

Total

No. of Lines

6

1

1

1

6

2

1

1

1

1

1

22

Achievable Annual Capacity

% of total utilization

As at March 31, 2021

Fiscal 2019

Fiscal 2020

Fiscal 2021

11,250

9,000

6,250

2,250

25,000

8,750

17,500

12,500

18,750

12,500

18,750

144,750

64.77%

26.03%

60.55%

52.77%

45.61%

65.73%

47.42%

52.24%

38.46%

50.01%

41.23%

36.84%

6.40%

43.76%

40.67%

22.40%

39.79%

29.85%

37.54%

15.46%

32.92%

42.01%

31.87%

24.99%

9.78%

33.91%

37.86%

32.53%

48.90%

32.54%

35.68%

26.28%

33.48%

Hatebur HM 75XL

Sakamura HBP 120 SS

Sakamura HBP 160

Sakamura HFW 1000

Hatebur HM 35

Mitsubishi MRX – 300 & 400

Manyo Forging Press

.

14

Manufacturing units equipped with end-to-end capabilities to ensure quality control

Engineering, design and procurement

Engineering, design, tooling and die-making

o Converts customer designs, drawings and inputs into actionable part drawings, cost estimates, process parameters, monitoring

protocols, production simulation, trial runs, sample preparation;

o Tool making is done through CNC machine programming with relevant 2D drawing, 3D model and other machines

Raw material procurement

o Raw material – sourced from customer approved vendors

o In most customer contracts, raw material costs are pass through to the client

Manufacturing process

Forging

o High-speed hot formers are best suited for high volume precision components while vertical forging lines are ideally suited

o Diversified forging infrastructure converts steel rods into rings/ gear blanks/ other shapes as required

Heat treatment

Cold Rolling

Machining

for medium as well as lower volume production

o Heat treatment provide the proper hardness & wear

o Normalizing, Spherodize-annealing, Iso-annealing, Hardening and tempering, Case carburizing and Induction hardening

o Components are passed through one or more pairs of rolls to reduce the thickness, increase diameter, to make the thickness

uniform, to impart desired mechanical properties and improve yield in manufacturing process

o Pre-Machining - forged parts are pre-machined on conventional lathe and manually operated CNC turning centres;

o CNC Turning & Vertical Machining Centres (“VMC”) - milling, grooving, facing, threading, drilling, boring etc.

g n i t s e t d n a l o r t n o c

y t i l a u Q

.

15

Long standing customer relationships and geographically diversified revenue base

In FY21, Rolex supplied bearing rings and automotive components to leading domestic & international customers spread across 60 customers in 17 countries

Canada

Slovakia

France

Portugal

Poland

Germany

Romania

Czech Republic

Hungary

Austria

Italy

USA

China

India

Thailand

Argentina

South Africa

.

Revenue Split

44%

FY21

56%

Within India

Outside India

Supply relations with Top 10 customers

70%

FY21

30%

> decade

< decade

• Rolex suppliers to leading bearing manufacturers, Tier-1

& Tier – 2 suppliers and certain auto OEMs

• Rolex has customers across multiple sectors including industrial machinery, wind turbines &

automobile, railways;

In the auto sector, Rolex has customers across all vehicle segments (2W,PV,CV, OHVs & EVs)

16

Key awards & certifications

Rolex Rings is widely recognized for its impeccable service & reliability

Year

2021

2019

2018

2018

2016

2014

2014

2011

2011

Awards and Accreditations

Q1 Preferred Quality Status - Ford

Supplier Quality Excellence Award – General Motors

Excellence in New Product Development – Timken

Supplier Quality Excellence Award – General Motors

Excellence in Technology Advancement by Timken powered by VRIDDHI

Certificate of Supplier Quality for fulfilling the quality assurance compliance by Hyundai Motors India Ltd.

GM Supplier Quality Excellence Award

Excellence in Technology – Timken

Excellence in Cost and Productivity – Timken

.

17

Contact Us

For further information, please contact:

+91 281 6699 577/ 677

info@rolexrings.com

Mr. Hiren Doshi – Chief Financial Officer

.

18

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