VGUARDNSE28 October 2021

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

V-Guard Industries Limited

October 28, 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 and half year ended September 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 Q2 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

6-9

Segment-wise/Geographical Breakup of Revenues

10-12

Annexure

13-15

Managing Director’s Message

4

Commenting on the performance for Q2 FY22, Mr. Mithun Chittilappilly, Managing Director – V-Guard Industries Limited said, “During the second quarter, we have executed well to pick up further on the growth momentum seen in Q1 to post the highest ever quarterly turnover. Our top-line grew 46%, of which price growth contributed 20%. Our performance was driven by improving consumer demand across markets as the economy continued to open following the second-wave lockdowns in the months of April and May. We see the key theme of growing customer preference for quality, innovation and service driven products remaining intact as India reverts to normalized growth rates.

Q2 growth was broad-based with positive contribution coming from each product and geographical segment. However, the sharp increase in input costs has had some impact on gross margins. While we have taken pricing actions to offset a major part of the cost inflation, some more actions will follow in the ensuing months. Operating costs have also risen on a year-on-year basis. Here, it is important to note that in the corresponding quarter last year, there was a write back of ESOP-related costs and variable pay. Also, with the company operating in regular mode across most of the country, the cost base has increased in line with volumes. We also increased A&P spending that had previously remained subdued during the lockdown period.

During H1, there has been an increase in working capital as we maintained higher inventory levels to mitigate supply chain risks. Further, receivables are now back to normal levels with Q2 closing at 41 days’ revenues. We have now capitalized our subsidiary, V-Guard Consumer Products that will focus on expanding our in-house manufacturing set-up, thereby reducing reliance on imports and create higher efficiencies.

Going forward, we look forward to maintaining the momentum to drive revenue growth and margin expansion. We remain confident that the strength of our brand, distribution and products would allow constant traction and drive stakeholder value expansion.”

Key Highlights – Q2 FY22

Revenue increased by 46.4% YoY in Q2 FY22

• Q2 FY22 revenue increased by 46.4% YoY to Rs. 902.9 crore as markets recovered from the covid impact in Q1 • South and Non-South markets witnessed YoY growth of 44.9% and 48.8%, respectively • Non-South markets contributed to 39.4% of total revenue in Q2 FY22, up from 38.8% in Q2 FY21

EBITDA and PAT improve

• Gross margins contracted by 64 bps YoY, at 30.9% in Q2 FY22 based on raw material cost inflation • Ad/promotional spends (exclusive of schemes) increased, at 1.5% of revenues in Q2 FY22 as compared to 0.5% in Q2 FY21 • Q2 FY22 PAT of Rs. 59.1 crore, increased 18.1% YoY; PAT margin at 6.5% as against 8.1% in Q2 FY21 • EBITDA increased to Rs. 93.6 crore in Q2 FY22 from Rs. 73.9 crore, up by 26.5% • EBITDA margins at 10.4% as compared to 12.0% in Q2 FY21

Cash flow generation and

balance sheet

• CFO generation in H1 FY22 was at Rs. 26.2 crore on account of higher working capital, as debtor levels reverted to normal and higher

inventory was maintained to address recent supply chain issues

• ROE and Core ROCE at 18.3% and 37.1% respectively for the trailing 12 months ended 30th September 2021 • Net cash of Rs. 184.9 crore on balance sheet as on 30th September 2021, as against Rs. 452.7 crore as on 30th September 2020

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

5

5

Q2 FY22 (Rs. Cr)

Q2 FY21 (Rs. Cr)

Change %

Q1 FY22 (Rs. Cr)

H1 FY22 (Rs. Cr)

H1 FY21 (Rs. Cr)

Change %

6

P&L Snapshot

P&L Statement Particulars

Net Revenue

COGS

Gross Margin

EBITDA (excluding other income)

as a % to Net Revenue (NR)

902.96

616.66

623.65

421.96

30.9%

31.6%

93.55

73.93

10.4%

12.0%

46.4%

47.8%

-0.6%

26.5%

-1.6%

Other Income (including finance income)

EBITDA including other income

2.73

96.28

6.63

-58.8%

80.55

as a % to NR

PBT

as a % to NR

PAT

as a % to NR

10.7%

13.1%

82.44

9.1%

59.06

6.5%

71.15

11.5%

50.01

8.1%

19.5%

-2.4%

15.9%

-2.4%

18.1%

-1.6%

560.72

1,463.69

1,022.49

375.57

999.22

709.22

33.0%

31.7%

30.6%

43.1%

40.9%

1.1%

43.36

136.92

82.99

65.0%

7.7%

3.97

9.4%

6.70

47.33

143.61

8.4%

9.8%

8.1%

11.32

94.31

9.2%

1.2%

-40.8%

52.3%

0.6%

34.91

117.35

75.94

54.5%

6.2%

24.63

4.4%

8.0%

83.69

5.7%

7.4%

0.6%

53.63

56.0%

5.2%

0.5%

Financial Highlights (Q2 FY22 vs. Q2 FY21)

7

Total Income (Rs. crore)

903

Gross Profit

279

617

195

Key ratios (%)

Gross Margin

46.4%

43.5%

EBITDA Margin (excl. other income)

Q2 FY21

Q2 FY22

Q2 FY21

Q2 FY22

Net Margin

EBITDA (Rs. crore) 94

74

PAT (Rs. crore)

50

59

26.5%

18.1%

Q2 FY21

Q2 FY22

Q2 FY21

Q2 FY22

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

Employee Cost/ Total Operating Income

Other Expenditure/ Total Operating Income

Tax rate

Diluted EPS (Rs.)

Q2 FY22

Q2 FY21

30.9%

10.4%

6.5%

1.5%

7.8%

12.7%

28.4%

1.36

31.6%

12.0%

8.1%

0.5%

8.1%

11.4%

29.7%

1.16

Financial Highlights (H1 FY22 vs H1 FY21)

8

Total Income (Rs. crore)

1,464

Gross Profit

465

1023

313

43.1%

48.3%

H1 FY21

H1 FY22

H1 FY21

H1 FY22

EBITDA (Rs. crore)

137

83

PAT (Rs. crore) 84

Key ratios (%)

Gross Margin

H1 FY22

H1 FY21

31.7%

30.6%

EBITDA Margin (excl other income)

Net Margin

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

Employee Cost/ Total Operating Income

9.4%

5.7%

1.9%

8.8%

13.6%

28.7%

1.93

8.1%

5.2%

0.6%

10.3%

12.3%

29.4%

1.24

54

Other Expenditure/ Total Operating Income

65.0%

56.0%

H1 FY21

H1 FY22

H1 FY21

H1 FY22

Tax rate

Diluted EPS (Rs.)

Financial Highlights – Balance Sheet Perspective

Balance Sheet Snapshot (Rs. Cr)

30 September 2021

30 June 2021

30 September 2020

Net Worth

Gross Debt

Current Investments

Cash & Cash Equivalents (inc. bank balance)

Net Cash Position (Rs. crore)

Fixed Assets

1249.0

10

5.02

189.9

184.9

391.3

1,236.1

10

0.0

164.0

154.0

379.1

1050.2

10.0

0.0

462.7

452.7

334.6

Balance Sheet Snapshot (Rs. Cr)

30 September 2021

30 June 2021

30 September 2020

Debtor (days)*

Inventory (days)*

Creditor (days)*

Working Capital Turnover (days)

RoE* (%)

Core RoCE* (%)

41

125

81

84

18.3%

37.1%

35

123

52

106

17.8%

28.4%

31

96

74

53

12.3%

23.3%

Note: *Calculations are on a trailing twelve month basis

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

9

9

Segment-wise Breakup – Q2 FY22 vs. Q2 FY21

10

Segment Revenue

Electronics

Electricals

Consumer Durables Grand Total

Segment Result

Electronics

Electricals

Consumer Durables Grand Total

Q2 FY22

(Rs. Cr)

209.2

414.4

279.4

903.0

Q2 FY22

(Rs. Cr)

40.1

40.4

8.5

89.0

Contribution (%)

23.2%

45.9%

30.9%

100.0%

Margin (%)

19.1%

9.8%

3.0%

9.9%

Q2 FY21

(Rs. Cr)

171.0

282.3

163.4

616.7

Q2 FY21

(Rs. Cr)

30.6

26.6

13.6

70.8

Contribution (%)

27.7%

45.8%

26.5%

100.0%

Margin (%)

17.9%

9.4%

8.3%

11.5%

YoY growth

(%)

22.3%

46.8%

71.0%

46.4%

YoY growth

(%)

31.1%

51.9%

-37.8%

25.7%

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

Segment-wise Breakup – H1 FY22 vs H1 FY21

11

Segment Revenue

Electronics Electricals

Consumer Durables

Grand Total

Segment Result

Electronics Electricals Consumer Durables Grand Total

H1 FY22 (Rs. Cr) 368.1

666.4

429.1

1,463.7

H1 FY22 (Rs. Cr) 60.8

64.1

2.6 127.5

Contribution (%)

25.2%

45.5%

29.3%

100.0%

Margin (%)

16.5%

9.6%

0.6% 8.7%

H1 FY21 (Rs. Cr) 308.7

465.0

248.9

1,022.5

H1 FY21 (Rs. Cr) 39.9

32.2

4.9 77.0

Contribution (%)

30.2%

45.5%

24.3%

100.0%

Margin (%)

12.9%

6.9%

2.0% 7.5%

YoY growth (%) 19.3%

43.3%

72.4%

43.1%

YoY growth (%) 52.3%

99.4%

-47.8% 65.6%

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

Geographical Breakup of Revenues

12

Region

South

Non-South

Total Revenue

Region

South

Non-South

Total Revenue

Q2 FY22

(Rs. Cr)

547.3

355.6 903.0

H1 FY22

(Rs. Cr)

865.8

597.9 1,463.7

Contribution (%)

60.6%

39.4% 100%

Contribution (%)

59.1%

40.9% 100.0%

Q2 FY21

(Rs. Cr)

377.6

239.0 616.7

H1 FY21

(Rs. Cr)

614.1

408.4 1,022.5

Contribution (%)

61.2%

38.8% 100%

Contribution (%)

60.1%

39.9% 100.0%

YoY growth

(%)

44.9%

48.8% 46.4%

YoY growth

(%)

41.0%

46.4% 43.1%

Market Overview of V-Guard’s Product Portfolio

14

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

15

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 to product and includes direct network. 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

16

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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