VIMTALABS

Disclaimer The Presentation is to provide the general background information about the Company’s activities as at the date of the Presentation. The information contained herein is for general information purposes only and based on estimates and should not be considered as a recommendation that any investor should subscribe / purchase the company shares. The Company makes no representation or warranty, express or implied, as to, and does not accept any responsibility or liability with respect to, the fairness,accuracy, completeness or correctness of any information contained herein. This presentation may include certain “forward looking statements”. These statements are based on current expectations, forecasts and assumptions that are subject to risks and uncertainties which could cause actual outcomes and results to differ materially from these statements. Important factors that could cause actual results to differ materially from our expectations include, amongst others, general economic and business conditions in India and abroad, ability to successfully implement our strategy, our growth & expansion plans and technological changes, changes in the value of the Rupee and other currencies, changesin theIndian andinternational interest rates, change inlaws and regulations thatapplyto theIndian andglobalindustries that we serve, increasing competition, changes in political conditions in India or any other country and changes in the foreign exchange control regulations in India. Neither the company, nor its Directors and any of the affiliates or employees have any obligation to update or otherwise revise any forward-looking statements. The readers may use their own judgment and are advised tomake their own calculations before deciding onany matter basedon the information given herein. No part of this presentation may be reproduced, quoted orcirculated without prior written approval from Vimta Labs Ltd. 2 Table Of • Q1 FY27 Earnings Contents • Company Overview • Industry Landscape • Our Competitive Advantage • Way Forward 3 Q1 FY27 Earnings Section • Q1 FY27 Highlights 01 • Key Metrics: Q1 FY27 • Profit & Loss Statement • Financial Track Record 44 Q1 FY27 Highlights Rs 411 Rs 1,129 Mn Rs 283 Mn Mn Margin 36.4% Total Income EBITDA PBT Rs 210 Rs 4.7 Rs 180 Mn Mn Margin 18.6% CAPEX (Cash EPS PAT Outflow) 5 Key Metrics: Q1 FY27 Total Income EBIDTA & EBIDTA PAT & PAT Margin Basic EPS (In ₹) (In ₹ Mn) Margin (In ₹ Mn, %) (In ₹ Mn, %) EBIDTA EBIDTA Margin PAT PAT Margin 13.7% 16.0% 11.1% 5 YoY YoY YoY 35.7% 37.6% 19.0% 18.9% 36.4% 18.6% 993 1,120 1,129 354 421 411 189 211 210 4.2 4.7 4.7 0 Q1FY26 Q4FY26 Q1FY27 Q1FY26 Q4FY26 Q1FY27 Q1FY26 Q4FY26 Q1FY27 Q1FY26 Q4FY26 Q1FY27 6 Profit & Loss Statement Particulars (₹ Mn) Q1 FY27 Q4 FY26 QoQ(%) Q1 FY26 YoY (%) Revenue from Operations 1,091 1,092 976 Other Income 38 28 17 Total Income 1,129 1,120 0.8% 993 13.7% Material and Testing Costs 226 224 188 Cost of lab setup 0 0 0 Changes in inventories of work-in-progress - - - Employee benefits expense 294 296 278 Other expenses 197 178 172 Total Expenses 718 699 639 Exceptional Item EBIDTA 411 421 -2.4% 354 16.0% EBIDTA (%) 36.4% 37.6% 35.7% Finance costs 2 3 3 Depreciation expense 125 128 99 PBT 283 290 -2.4% 253 12.2% PBT (%) 25.1% 25.9% 25.4% Tax 73 79 64 PAT 210 211 -0.3% 189 11.4% PAT (%) 18.6% 18.9% 19.0% Basic EPS (INR) 4.7 4.7 -0.5% 4.2 11.0% 7 Financial Track Record TOTAL INCOME (₹ Mn) PROFITABILITY (₹ Mn) EBITDA & EBITDA PAT & PAT Margin Margin 19% 10.5% 29% 31% 33% 36% 36% 36% 16.2% 15% 15% 17% 19% 19% 17.0% CAGR CAGR CAGR 2,797 3,216 2,923 3,482 4,163 1,129 (FY22-FY26) 817 984 977 1,262 1,489 411 (FY22-FY26) 413 482 488 668 775 210 (FY22-FY26) FY22 FY23 FY24 FY25 FY26 Q1 FY27 FY22 FY23 FY24 FY25 FY26 Q1 FY27 FY22 FY23 FY24 FY25 FY26 Q1 FY27 Total Revenue EBIDTA EBIDTA Margin PAT PAT Margin BALANCE SHEET RATIOS RoE(%) RoCE(%) Debt to Equity Total Capex 18% 17% 15% 18% 17% 25% 22% 19% 23% 21% 0.08 0.05 0.06 0.02 0.01 450 492 763 791 998 FY22 FY23 FY24 FY25 FY26 FY22 FY23 FY24 FY25 FY26 FY22 FY23 FY24 FY25 FY26 FY22 FY23 FY24 FY25 FY26 1.Financial numbers for the period FY24 & FY25 are from continuing operations and exclude Diagnostic and Pathological services business 2.CAGR for the period FY20-FY26 8 Company Overview Section • Vimta at a Glance 02 • Our Journey • Our Offerings • Geographical Presence • Management 99 Vimta at a Glance Established in 1984, VIMTA is one of India’s most renowned companies for contract research and testing, recognized for its high-quality, cutting-edge technology enabled wide spectrum, reliable services and vast experience. The company’s broad capabilities span across biologics, small molecules, agro-chemicals, food & beverages, electronics, medical devices, home and personal care products, and environment testing. 42+ Years 1,400+ ~600,000 10 ~100 Of experience in CRTO Dedicated Multi- Sq. Ft. of Ultra- Labs and Offices Successful Regulatory industry Disciplinary Team modern lab spaces across India Audits 10 Our Journey Infrastructure People Investment Capabilities Revenues 2024 ~600,000 ft2 1300+ 492 M Pharma & Biopharma: Discovery & development 3,223 M services; Food; Environment; Electronics Testing Analytical –Pharma, Biopharma & Food; Clinical 2015 400,000+ ft2 1000+ 580 M Research; Preclinical; Clinical Diagnostics; 1,073 M Environment Testing 2006 200,000+ ft2 600+ 992 M Clinical Research; Environment; Analytical Testing – 542 M Food & Pharma 1992 50,000+ ft2 150+ 85 M Environment; Analytical –Food & Pharma; 16 M Toxicology; Material testing; Clinical Research 1984 500 ft2 6 200,000 Minerals & ores; Metals; Rice bran oil testing 156,000 1.Investment & Revenues in INR 2.Investments depicted may have spread across more than the denoted year 11 Our offerings Drug discovery and development services Food, Agri & Environmental Testing Electronics & Electricals Testing 12 1. Drug discovery and development services Offerings Pharma Analytical Clinical Research Preclinical Research Pharmaceuticals, Biologics, Medical Industry Pharmaceuticals, Biologics, Nutraceuticals, Medical Devices, Animal Health Device, Agrochemical, Speciality Chemicals Accreditations & DCA, USFDA, WHO, EMA, CDSCO, USFDA, WHO, MHRA, Regulatory OECD-GLP, CCSEA, DSIR, AAALAC DRAs of Ukraine, Turkey NPRA, and European DRAs Approvals Wide range of analytical services • E&L studies • Microbiology • BA/BE Studies • Comprehensive in vitro, ex vivo • Stability testing • Immunogenicity and in vivo studies • Method studies • Bioanalytical • ADME, and PK development • Characterization • Clinical Trials (Phase I to • IND enabling packages (genetic • Validations • Bioassays IV) t g o e x n ic e o ra lo l g to y x , s ic a o fe lo t g y y p , h & a t r o m xi a c c o o k l i o n g e y t , i c • Genotoxic studies). Services impurities • Clinical End Point • Chronic toxicology, reproductive • Elemental analysis Studies toxicology, neurotoxicology, • In vitro studies immunotoxicology, and • Claim Studies carcinogenicity • Physical Characterisation • Biowaiver and alternative to animal studies • Dissolution Testing • Ecotoxicology, environmental fate and metabolism studies 13 13 2. Biologics - Contract Research & Development Services Offerings Process Development Product Development Industry Biotech & Biopharma Requirements & Small scale Non GMP (R&D) ICH Guidelines (Q2, Q6B, etc.) Compliant guidelines Process and Product Development –DS & DP o Cell Line Development o Downstream Process Development o Formulation Development • Cell line generation • Protein purification development • Pre-formulation studies • Clone screening and selection • Chromatography optimization • Liquid and lyophilized • Cell bank preparation (MCB/WCB) • Yield and purity improvement formulations Services • Expression optimization o Analytical Development • Stability studies o Upstream Process Development • Method development and • Container-closure • Media and feed optimization validation compatibility • Bioreactor process development • Protein characterization • Scale-up studies • Purity, potency, and stability testing • Process characterization • Glycosylation and aggregation analysis 14 14 3. Food, Agri & Environmental Testing Industry Food Manufacturing & Processing industries, Cultivation, Export, Retail, Nutraceuticals, Agro-chemicals, Water & Beverages, Animal Feed and environmental testing services for various industries viz., Oil & Gas, Power, Cement, Mining, Infrastructure, etc. No. of Locations 8 (Hyderabad, Mumbai (NFL), Ahmedabad, Bengaluru, Nellore, Nashik, Noida & Kolkata) Accreditations & • FSSAI, ISO 17025, BIS, APEDA, EIC, SHEFEXIL, EU Commission, OCED-GLP, AGMARK, Tea Board, Spices Board • Hyderabad Lab is a National Reference Lab for Water & Beverages Testing Regulatory • Mumbai Lab is a National Food Laboratory, operated for FSSAI Approvals • MoEF, ISO 17025, QCI/NABET, OSHAS 45000 related to environmental testing services • Food contaminants, food allergens, microbiology/pathogen, GMO testing, nutrition & composition analysis for all agri, food, food products, water and beverages • New product development support, validations and Shelf-life assessments • Packaging material testing • Nutraceuticals testing, method validations • Animal feed analysis Services • Argo-chemical (crop sciences): support for research and development, method development, validation and testing for regulatory submissions in India, Europe, South America, Japan, Southeast Asia • Post project monitoring • Industrial hygiene & Indoor air, SIA & hydrogeological studies • EHS audits, Hazardous waste study, Life cycle assessment and Due diligence studies • Green audit, Metrological studies 15 15 4. Electricals & Electronics Testing & Certification Industry Aviation, Defence, Medical Device, Telecom, Home appliances, Toys, Industrial & control equipment, Consumer electronics, Rail & Automotive, IT, IOT, physical security products, and allied industries No. of Locations 2 (Hyderabad) Accreditations & • NABL ISO 17025, TEC Regulatory • BIS & NABCB ISO 16025 Approvals • EMI/EMC testing • Radio Frequency testing • Environmental & reliability testing Services • Mechanical & electrical safety testing • Performance testing • Product Certification • CE marking 16 16 Geographical Presence Food & Pharma Environment Electrical and Electronics Hyderabad Hyderabad Hyderabad Ahmedabad Noida Mumbai (NFL) Nashik Bengaluru Nellore Kolkata Pharma Electronics & Electrical Hyderabad (Headquarters) Food & Environment 17 Key Management Team Harriman Vungal S P Vasireddi Harita Vasireddi Sreenivas Neerukonda Siva Kambhampati Executive Director - Executive Chairman Managing Director Executive Director Chief Financial Officer Operations • Dr.S P Vasireddiis a Scientist – • Harita has close to 3 decades • Sreenivas’s core competencies • Harriman was inducted to the • Siva is a seasoned finance Technocrat –Entrepreneur years of experience in the include strategic planning and Board as one of the Promoter professional with a strong having more than 45 years of TIC/CRO industry with track execution, new service Directors in 1990 and was academic foundation. He is a experience in contract research record of growth and opportunities development, appointed as Technical Director CA and secured 63rdrank in and testing laboratory profitability. communication and of the Company in 1992. He has cost accountancy. With over 17 management. He is the founder relationship building, extensive lab operations years on experience in the and Chairman of VIMTA. • Her Core competencies include competitive intelligence, and management experience and is engineering and management & driving • Dr.Vasireddiis reckoned as the organizational adaptability and fostering strong team relations a go to senior resource on GXPs. pharmaceutical industries, he pioneer of CRO industry in development, quality to deliver goal-oriented • He has led the Company’s effort brings diverse expertise in India. He led VIMTA from a management systems, and risk performance. in building state of the art IT strategic financial planning & single bench laboratory to a management. • He holds an MBA in infrastructure, systems and management, product costing wide spectrum, globally Management Information their compliance to applicable & pricing, and treasury recognized CRTO. In • She holds an MBA in Systems, University of regulations. management. recognition of his eminence in Operations Management from Oklahoma, USA; B.Pharm, CRO & Testing industry he Boston College, USA; and is a Nagpur University, India. • He holds D. Tech in Electronics He has previously worked at is/has been nominated as a B.Pharmgraduate from Mysore from Toronto, Canada. Artsonengineering Ltd. (A TATA member on the Advisory/ university, India Enterprise, Hyderabad as a Governing Boards of several CFO. apex scientific and regulatory bodies of the country such as FSSAI, NABL etc. 18 Industry Landscape Section • Market Opportunity 03 • Factors Driving Industry Growth 1199 20 labolG )nM DSU( Markets Opportunity (Global) Pharmaceutical Electronics Preclinical Food Testing Analytical Testing Testing 5,500 15,700 48,000 25,581 10,500 3,700 26,300 17,962 2026 | 2031 2026 | 2031 2025 | 2033 2025 | 2033 21 naidnI )nM DSU( Markets Opportunity (Indian) Pharmaceutical Electronics Preclinical Food Testing Analytical Testing Testing 780 451 1,510 15,300 368 215 718 9,190 2025 | 2035 2025 | 2033 2025 | 2033 2025 | 2035 Factors Driving Industry Growth • Industry moving towards complex generics and Biosimilars • Surge in demand for certification services of electrical & electronic • Increasing demand and Govt. push for products, growing defence budgets new drug innovations, growth in and make in India initiatives biologics and peptides Drug Electrical & Discovery & Electronics • Green push by Government for • India aims $1 Tr drug exports by 2030, Development Testing electrical vehicles with Biosimilars as key driver • Growing international food Food & Environment • Increase in regulations to address regulations, evolving Indian food Testing the growing concerns of air, water safety regulations, growing world population, and increasing demand and soil contamination for independent third-party inspection & testing 22 Our Competitive Advantage Section • Our Position in the CRTO Landscape 04 • Our Strength 2233 Our Position in the CRTO Landscape Pharma Analytical Clinical Research Electronics & Electricals • #1 in India • Among the most reputed CROs in • One of the leading labs in India Southern India • Customers –90% of India top 20 • 40% revenues from overseas • 75% of revenues from overseas Food & Environment Preclinical Testing • Amongst Top 3 in India • Top 2 in India • India’s most comprehensive and • Serving 7 of India’s top 10 food companies, large PSUs and Infra integrated provider of non-clinical companies drug discovery and development • The only private EU commission services approved lab in India 24 24 Our Strengths Infrastructure Innovations Knowledge Unparalleled lab Continuous addition Multi-disciplinary, infrastructure in the of services and skilled and trained country. Gold LEED evolving excellence manpower certified Vivarium Facilities with scalable capacities Customer Centricity Compliance Technology Long term partnerships Strong culture of quality Wide range of state-of- with customers and compliance the-art technologies and Long & successful scalable capacities regulatory track record – cGMP, GLP, GCP 25 Way Forward Section • Our Key Growth Drivers & Strategies 05 2266 Our Key Growth Drivers & Strategies Favourable Core business Core operational Best markets strategies strategies practices  Growth momentum  Capacity expansions  Operational excellence  Good corporate governance in markets  Service innovations  Hiring right talent  Risk management  Growing demand  Penetration into new markets  Quality & compliance culture  Listening to customers’ needs for safe & quality -drugs, food, electronics & clean  Customer partnerships  Cutting edge technologies  Continuous learning environment 27 THANK YOU Vimta Labs Ltd. Registered Office Siva Kambhampati | Chief Financial Officer #142, IDA Phase 2, Cherlapally, Hyderabad Telangana, India. 500051 Siva.Kambhampati@vimta.com Ernst & Young NSE: VIMTALABS ISIN: INE579C01029 Siddesh Chawan Advait Bhadekar Siddesh.Chawan@in.ey.com Advait.Bhadekar@in.ey.com BSE: 524394 Website: www.vimta.com 28