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Turpaz Industries Ltd.

Investor Presentation Mar 20, 2024

7098_rns_2024-03-20_9830a19c-9084-4355-9361-66f1d1ccf47e.pdf

Investor Presentation

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Investor Presentation

March 2024

Disclaimer

This presentation was prepared by Turpaz Industries Ltd. (the "Company") for the sole purpose of conveying information regarding the Company and its subsidiaries (together with the Company "Turpaz Group"). This presentation does not constitute, or form part of, an offer to sell, or a solicitation of an offer to purchase any securities of the Company and is intended to provide information only. This presentation is not intended to replace the need to review the Company's full reports to the Securities Authority and the Tel Aviv Stock Exchange Ltd. including, inter alia, the Company's periodic and immediate reports (hereinafter: "Company Reports") prior to making a decision regarding investment in the Company's securities.

In addition, this presentation cannot replace investment consulting by a lawfully licensed investment consultant.

This presentation includes statements data, forecasts, goals and Company plans that are "forward-looking statements", as defined in the Securities Law - 1968, whose occurrence is not certain, and which are not solely in the Company's control.

These forward-looking statements are included, inter alia, in discussions of strategy, objectives, goals, plans, events, future intentions or other information relating to future events or issues whose occurrence is not certain.

By their nature, forward-looking statements involve risk and uncertainty. Whether the forward-looking information occurs or not is affected, inter alia, by risk factors characteristic to the Company's operations and developments in the general environment and external factors which impact the Turpaz Group and its area of activities.

Subject to the requirements of applicable law, the Company does not intend to update any industry information or forward-looking statements appearing in this presentation and is not required to publish any additional presentations for its shareholders in future.

A Fast Growing Leading Global F&F Company

Fragrance, taste, specialty fine ingredients (including citrus products & aroma chemical ingredients)

Continuous growth via M&A and organic growth

Talent Appointments Q1 2024: Global Master Perfumer Global Senior Flavorist Global Procurement Manager

Adj. EBITDA - Adjusted to reflect EBITDA without non-recurring expenses or income. *Unaudited internal data

2023 Highlights (US \$)

Record Sales Result
\$ 127.4M
+ 7.4%
(2.9%) Organic
Gross
Profit
\$ 49.6M
+ 4.1%
Adj. EBITDA / Margin
\$ 27.8M / 21.8%
+3.3%
Cash Flow
from Operations
\$ 14.7M
Positive Cash Balance
\$ 23.8M
Net Profit
\$ 12.9M

Destocking trend among the Taste segment customers ended during Q4 2023 - back to growth

Global F&F Company

7

Turpaz "Golden Triangle"

We develop tailored-maid solutions combining fragrances, flavors and Specialty fine Ingredients under one roof

Growing Core Business

House-hold Scented Candles Odor Neutralizers

Home Fragrances Makeup Body Care & Toiletries

Confectionery Soft Drinks Bakery

Flavors for CBD Products Animal Feed Dairy

Taste

Oral Care Fruits Energy Bars

Pharma intermediates

Dietary Supplements

Citrus

Aroma-Chemical

Coffee Ice Cream Herbs & Spices

9

Goals & Strategy

Above-industry Growth Continue Margin Expansion Continue Acquisitions Strategy

Global Expansion throughout the years

2018-2023 Sales CGAR of 54.9%

Organic Growth Strategy

Strengthening research, development & innovation systems

Improving supply chain and production processes

Expanding global marketing & sales network deployment

Cross-selling within the group

Fast response to customer needs based on experience

Enhance synergies among the group

Resource Optimization - Leverage our synergies

2023 Turpaz – Consolidated

In K US \$ / % 2022 2023
Sales 118,556 127,355
Gross Profit 47,659
40.2%
49,613
39.0%
Operating Profit* 18,536
15.6%
18,180
14.3%
Adjusted EBITDA 26,865
22.7%
27,761
21.8%

14 (*) Adjusted to reflect operating profit, net of one-off profit from the fire event.

2023 Taste

In K US \$ / % 2023
2022
Sales +10.2%
59,325
65,361
Operating profit* 9,449
8,873
15.0%
14.5%
Organic (3.9%)
Acquisitions Aromatique, Food Base
Highlights Sales were mainly affected by destocking among customers, which
ended by the end of Q4 2023

(*) Adjusted to reflect operating profit, net of one-off profit from the fire event.

2023 Specialty Fine Ingredients

Q4 2023 Segments Performance

Record Sales Result in Q4 2023 Amounted to 33.3M

18 (*) Adjusted to reflect operating profit, net of one-off profit from the fire event.

P&L – Significant Growth

K US \$ 2020 2021 2022 2023
Revenues 52,730 85,334 118,556 127,355
Gross Profit 21,824 34,728 47,659 49,613
GP% 41.4% 40.7% 40.2% 39.0%
R&D Expenses 862 1,949 3,607 4,923
Sales & Marketing Expenses 3,848 6,274 10,016 10,358
Management & General Expenses 6,625 10,257 15,055 15,695
Other Expenses (Income) 304 208 (8,349) 457
Operating Profit 10,185 16,040 27,330 18,180
Operating Profit % 19.3% 18.8% 23.1% 14.3%
Adj. Operating profit (*) 10,185 16,040 18,536 18,180
%
Adj. Operating Profit (*)
19.3% 18.8% 15.6% 14.3%
Net Profit 8,131 12,812 21,331 12,894
EBIDTA 13,523 20,021 35,039 27,277
Adjusted EBITDA (**) 14,025 20,475 26,865 27,761
Adjusted EBITDA % 26.6% 24.0% 22.7% 21.8%
Cash flow from operation 11,151 12,283 31,938 14,709

The change is mainly due to receipts received from the insurance for the fire event in Dec

2022. (*) Adjusted to reflect operating profit, net of one-off profit from the fire event.

(**) Adj. EBITDA - Adjusted to reflect EBITDA without non-recurring expenses or income.

Balance Sheet

K US \$ 31.12.2022 31.12.2023
Assets
Current Assets 89,913 79,782
Non-Current Assets 123,493 142,246
Total Assets 213,406 222,028
Liabilities & Equity
Current Liabilities 46,674 41,463
Non-Current Liabilities 63,207 63,238
Equity 103,525 117,327
Total Liabilities and Equity 213,406 222,028
Ratio
Working Capital to Sales 26.1% 28.6%
Cash and Cash Equivalent 35,675 23,817
Net Cash (Net Debts)(*) 19,107 9,165
Equity to total balance sheet 48.5% 52.8%

Turpaz's strong equity structure, low leverage, cash flow from operations, funding availability and the strengthening of management and managerial infrastructures enable the implementation of the group's combined growth strategy.

(*) Debts = Short and long-term loans from banks and other.

Flavors & Fragrances Market

Competition Landscape

Projected to reach USD 43.6 billion by 2032*

F&F Market

Customers

~40% Large CPGs

~60% Mid-Sized, Small, Private Label CPGs

4 Main F&F players focus mainly on large multinational customers

3 types of customers: large multinational, mid level and small local businesses

22

Trends Driving Growth

Consumer base is growing

Impact

More opportunities in high-growth markets

Fully leverage expanded offering

Living longer and more consciously

Demand for naturals, wellbeing, transparency and clean label products

E-commerce, Hybrid work, self-care and localization gain importance

Innovation (eg. Biotech and upcycling)Operations (eg. low carbon footprint factories)

Accelerated digital enablement

  • Increased demand for immunity & wellbeing
  • Local and agile supply chain
  • Investing in home comfort

F&F Industry Trends

Summary

Global F&F company with high profitability

25

Dividend distribution for 2023 - US\$ 4M

Double digit growth based on organic growth and M&A

Supplying to all customers (SMB) - ONE-STOP SHOP solutions, via customer intimacy

Operating in a growing industry that benefits from positive drivers that support continued growth

Cash and banks fund growth and acquisitions strategy

Management with extensive experience

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