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Calcom Vision Ltd. Investor Presentation 2025

Nov 17, 2025

60691_rns_2025-11-17_d5bab0ee-3cb9-447b-82c4-e8b2a59a7892.pdf

Investor Presentation

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November 17, 2025

To, The Manager (Department of Corporate Services) Bombay Stock Exchange Ltd. Phiroze Jeejeebhoy Towers Dalal Street MUMBAI - 400 001

Scrip Code: 517236

Dear Sir,

Sub: Intimation under Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 —Investor Release

Pursuant to the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, please find enclosed an investor presentation being issued by the Company in respect of the Unaudited Financial Results for the Quarter and Half Year ended September 30, 2025.

This is for your information and record.

Thanking You

Yours Truly For Calcom Vision Limited

Rakhi Digitally signed by Rakhi Sharma Sharma Date: 2025.11.17 11:33:58 +05'30'

Rakhi Sharma Company Secretary & Compliance officer M. No A72812

Encl-A/a

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Calcom Vision Limited

Q2 & H1 FY26 – Investor Presentation

1

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Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Calcom Vision 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 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.

This presentation contains certain forward looking statements concerning the Company’s future business prospects and business profitability, which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and abroad, ability to attract and retain highly skilled professionals, time and cost over runs on contracts, our ability to manage our international operations, government policies and actions regulations, interest and other fiscal costs generally prevailing in the economy. The Company does not undertake to make any announcement in case any of these forward looking statements become materially incorrect in future or update any forward looking statements made from time to time by or on behalf of the Company.

2

Company Overview:

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An emerging ODM player with end-to-end Design & Engineering capabilities

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5 Decades of
ODM & EMS In-house development & ISO compliant
experience in Electronics
in Consumer Durables ownership of designs Organisation
Manufacturing
Infrastructure Available for
Backward & Forward Integration in
EMS business
Listed on Serving Wide Range Focus on Expected PLI
1,200+
BSE since of Indoor Lights | Outdoor Automation Incentives of Rs. 13.8
Employees
1990 Lights | BLDC Fans crores
FY25
Revenue
Highlights from Rs. 157.26 EBITDA Rs. 11.68 EBITDA 7.4% Net Profit Rs. 1.43
Margin crores
Operations crores crores
Consolidated Figures
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*Consolidated Figures

3

Key Milestones

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The Road to Emerging ODM

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Become the Diversified into 1986: largest TV Domestic appliances manufacturer in India and set up Developed Vacuum 1982: Collaborated Exported TVs to 12 factories across Cleaners, Hand Middle East and with Samsung the country Mixers, Power APAC countries 1979: Korea, to set up Inverters etc. under Samsung component Clocked a group brand. manufacturing 1976: turnover of INR for backward 450 crores (USD Exported B/W Setup the Plastic integration 150 million) Televisions to Moulding division Diversified into Middle East, Exported Color manufacturing Africa and APAC Began in-house Exported 10,000 Televisions . countries under TVs to APAC development of Calculators countries under Samsung Brand. plastic moulds to NASA and 2,000 Pioneered the Went Public and the Philips Brand Incorporated as to Russian Space name concept of OEM got listed on the Calcom Electronics Program in India Bombay Stock to manufacture Exchange Calculators & Computers

1[st] Indian Company to manufacture Scientific Programable Calculator

With Global Partnership, reached peak revenue

4

Key Milestones

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Rising from Adversity
2004:
2007:
2002:
Collapse of
TelevisionBusiness
due to change in
technology.
Lost major
customers in a span
of 8 months.
Exported Color TVs
to Europe and UK
meeting IEC
standards and CE
Certified
Exported Color
TVs to USA
with UL
approval
Exported
Fluorescent
Lighting to
neighboring
countries such as
Nepal, Sri Lanka
& Bangladesh
2013:
2016-17:
2020:
2022-23:
Diversified into
LED Lighting and
developed a
range of Fixtures
& Luminaires.
Exported
Downlighters to
APAC countries
under OSRAM
brand.
Exported LED
bulbs and
battens to
Nepal and the
Middle East.
Started Mass
Manufacturing of
LED Bulbs and
now catering to
leading brands.
Selected for the
PLI Scheme
Exported Stage
Light to OSRAM
Germany
Expanding
Business
Segments to
include EMS and
diversifying into
manufacturing
BLDC Fans.
Started Exporting
UL Approved Disk
Light to USA
Exported LED
Bulbs and Led
battens to Nepal
and Middle East
… and Many More
2013:
2016-17:
2020:
2022-23:
Diversified into
LED Lighting and
developed a
range of Fixtures
& Luminaires.
Exported
Downlighters to
APAC countries
under OSRAM
brand.
Exported LED
bulbs and
battens to
Nepal and the
Middle East.
Started Mass
Manufacturing of
LED Bulbs and
now catering to
leading brands.
Selected for the
PLI Scheme
Exported Stage
Light to OSRAM
Germany
Expanding
Business
Segments to
include EMS and
diversifying into
manufacturing
BLDC Fans.
Started Exporting
UL Approved Disk
Light to USA
Exported LED
Bulbs and Led
battens to Nepal
and Middle East
… and Many More
Challenging Times T

Proficiency in

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Consumer Durables

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Indoor Lighting
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Outdoor Lighting
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Smart Lighting
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Low Wattage Bulbs Wattage Bulbs Mid Wattage Bulbs Mid Wattage Bulbs Mid Wattage Bulbs Mid Wattage Bulbs High Wattage Bulbs High Wattage Bulbs High Wattage Bulbs High Wattage Bulbs High Wattage Bulbs High Wattage Bulbs Recessed Downlights Recessed Downlights Recessed Downlights Recessed Downlights Recessed Downlights Recessed Downlights Recessed Downlights
3W 5W 7W 9W 12W 15W 6W 12W
18W 23W 26W 40W 50W 60W 18W
Streetlight Flood Lights Solar Street Lights High Bay Lights
30W
20W
50W 20W 30W 50W 30W 45W 100W 150W
100W
70W
150W 70W 100W 150W 60W 80W 200W
200W 200W 100W 160W
LED Smart Bulbs LED Smart Battens Smart Downlights
12W
9W
20W 10W 15W

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Emergency Lighting
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New Products
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Emergency Bulbs Emergency Battens
9W 12W 15W 10W 20W
20W 30W
BLDC Fans
35W
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EMS EV Chargers Solar Inverters IT Hardware
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6

Presence in

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ODM & EMS Manufacturing

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Product Specification Product Design Module Product
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Specification
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Operate in the B2B market, offering endto-end manufacturing — from concept and product design to development and final production — across three key product segments.

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Electronic Manufacturing
Services (EMS)
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Manufacture, test, distribute, and Specification Design provide return/repair services for electronic components and assemblies for original equipment manufacturers (OEMs).

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Calcom’s
Presence
Have strong presence in
ODM business and
expanding in it
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Infrastructure available for EMS projects with focus on electronics, EV Chargers, Motor Drivers, PCB Assemblies and Smart meters

Calcom

OEMs

7

Strong Relationship with

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Key Customers

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Germany
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Note: The Brand Names mentioned are the property of their respective owners and are used here for identification purpose only

8

State-of-the-art

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Manufacturing Facility

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11 SMT Lines 10 Assembly Lines Current area: 15,000 sq. meters Expanding to 30,000 sq. meters
PLANT & MACHINERY IN-HOUSE FACILITIES ON GROUND
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  • 11 SMT Lines with Automatic Printers and 10/12 Zone Reflow Ovens

  • 5 Plastic Injection Molding Machines

  • 3D Automatic Optical Inspection systems (3D AOI)

  • 3 Automatic Bulb Assembly Lines

  • 10 Automatic Ageing Machines

  • Battery Charging, Sorting & Grading Setup

  • 2 PDC Machines (180T and 400T)

  • 10 Final Assembly Lines with Laser printing and Automatic Packing Machines

  • Tool Room for Dyes & Moulds

  • In-house Plastic Extrusion Plant comprising 10 extruders , Powder Coating Plant and Pressure Die Casting

  • 3 Manual Insertion Lines

  • Well equipped Appropriation Lab

  • State-of-the- art Factory located at Greater Noida

  • Area ~ 13,000 square metres

  • Covered Area ~15,000 square meters

  • 1000 KW Power Back up

  • 525 KW Rooftop Solar Plant

  • Proximity to New Delhi and upcoming Freight Corridor

9

Breakthrough

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Innovations

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Patented Digital Clock for Televisions

Scientific Programmable Calculators

1[st] Indian company & 3[rd] in the world to manufacture scientific programmable calculators;

Developed a patented digital clock for televisions.

Exported 10,000 units to NASA and 2,000 units to the Russian Space Program.

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Colour TV Design

1[st ] Indian company to design its own colour TV, meeting IEC standards and approved by Philips Global Design Centre, Singapore.

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Television Design

1[st] Indian company to design televisions meeting UL and IEC Standards for European and US Markets

Lighting Electronics

Diversified into lighting electronics, developing a range of products for domestic and international markets, including specialty lighting products.

10

Focus on

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Quality

In-house Approbation Lab is designed to simulate real-world operating conditions. Equipped with state-of-the-art testing instruments, it ensures that product performs reliably even under stress

Quality assurance approach is fully integrated across the value chain, supported by realtime testing, traceability systems and a dedicated validation lab, ensuring consistent performance and reliable outcomes.

Field defective LED products remain below 0.5%, reflecting the company’s strong commitment to quality, reliability, and customer satisfaction

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Key Instruments in Use
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High Voltage Tester

Surge Tester

Photometry Sphere

Quality Check Process

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Inward
Inspection &
Vendor Control
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SMT Card
Inspection
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Touch Up I
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Customer
Acceptance Test
(Card Inspection)
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100% Card
Testing
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Touch Up II
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Quality Control I
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Quality Control II Finished Goods
After Soaking Quality Control
Key Certifications
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Environmental Chamber

Integrated Sphere

11

Delivering Consistent Performance,

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Driving Future Growth

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Growth in
(Rs. In crores) FY20 FY25 FY27E
Last 5 Yrs
Fixed Assets 8.5 81.0 ~9.6x
Revenue 47.4 157.3 ~3.3x
> 2x
Expected Growth
in next 2 years
EBITDA 2.5 11.7 ~4.6x
Yet to be
Asset Turnover 5.6x 1.9x
optimised
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12

*Includes Net Carrying value of PPE, CWIP & ROU Asset

Key

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Growth Drivers

01

02

Electronics Manufacturing Services (EMS)

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Infrastructure available for substantial increase in EMS business along with Backward and Forward Integration

Automation

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Focusing on Automation to enhance operational efficiencies & Capabilities

Production Linked Incentive (PLI) Scheme approved

03

Approved PLI scheme incentive limit upgraded from Rs. 10 crores to Rs. 25 crores. Benefit already received: Rs. 2.16 crores | Expected incentives: ~ Rs. 13.8 crores

Diversification

04

Diversifying into Futuristic and Energy Saving Products – BLDC Fans, Smart Lighting (IoT), Solar Lighting and other new products

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13

New Products

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To Drive Next Level of Growth

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~60%
FY25 Revenue FY26E Revenue
Revenue growth
As per management estimate, Actual results may vary
Rs. 157 crores Rs. 250+ crores
LED Bulbs 38%
LED bulbs 65%
Battens 33%
Battens 24%
2x2 Panels 7%
2x2 Panels 11%
Street Lights & Flood Lights 8%
New
Industrial Lights 6%
products
Solar Lights 8%
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14

Human Capital Leadership Team

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Mr. Sushil Kumar Malik is the Founder, Chairman and Managing Director of Calcom. An Electronics Engineer from Delhi College of Engineering and an M.B.A. from FMS, Delhi. }}

He has over four decades of rich experience in the electronics and lighting industry. A trail blazer, he was always ahead of his time. He has led Calcom since its inception. Besides overseeing all the operational functions, his primary focus is the company’s Vision & Strategic Planning and Research and Development.

Sushil K Malik Chairman & Managing Director

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Mr. Abhishek Malik is the Executive Director at Calcom. He graduated from Macquarie University, Sydney, Australia followed by an MBA from IE Business School, Madrid.

He has over 17 years of working experience across the Consulting and Service Industry. He co-founded a start-up in the Automotive space before joining Calcom. At Calcom, he is looking after Strategy, Marketing and Investor Relations. He is also manging the Smart/ IoT business vertical of Calcom.

Abhishek Malik Executive Director

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Mr. Debashish Mukherjee is the Chief Executive Officer at Calcom. He is an Electronics Engineer and a topper of his University. He has 35 Years of proven experience in different fields like Product/Process/Quality management, setting up of manufacturing units, Supplier Management, Portfolio Planning etc.

He was last appointed as Director/Head of Innovation & Design Quality for Professional Lighting Business Group of Philips Lighting India (now known as Signify Innovations India Ltd).

Debashish Mukherjee Chief Executive Officer

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50% Gender diversity ratio

1,200+ Employees

15

Human Capital

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Experienced Board of Directors

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Ms. Parvathy Venkatesh

Non-Executive Independent Director

Ms. Venkatesh has done her B.Com (Hons), FCMA, USA). She is associated with Ramanath Iyer & Co (RNI & Co.)- a leading firm for cost accountants in Delhi. She has a rich professional experience spanning over 20 years in diverse areas of Cost Audits, Consulting, Internal Audits and system implementation in many large companies. She has worked in various industries including Textiles, Sugar, Cement, Automobile, Auto Ancillaries, Paper, Consumer Electronics etc. She is also a Consultant to the Ministry of Housing & Urban Affairs on the financial evaluation of RFD projects.

Mr. Sunder Hemrajani

Non-Executive Independent Director

Mr. Sunder Hemrajani is an alumnus of Harvard Business School. He completed his MBA from FMS, Delhi and Graduated in Mechanical Engineering from Delhi College of Engineering (DCE). He has over 35 years of varied experience in Sales, Marketing and General Management functions in leading Companies like Hindustan Unilever, Whirlpool, PepsiCo, Reliance Capital and Times. He retired as Managing Director of Times Innovative Media Ltd.

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Mr. Naresh Kumar Jain

Non-Executive Independent Director

Mr. Naresh Kumar Jain has an industry experience of over 44 years which includes more than 30 years of managerial experience in senior positions. He has been Director Legal & Compliance for a large listed entity for 5+ years. He was the Chairman of NIRC (1992) and Council Member of The Institute of Company Secretaries of India (1995-1997). He has also been the Secretary and CEO of The Institute of Company Secretaries of India (20032012). He has been member of various committees and groups of apex industry associations, government/ regulatory bodies, academic institutions, international associations including the MCA, Planning Commission, SEBI, NFCG, IGONU, IFCS, CSIA

Mr. Lajpat Rai Gupta

Non-Executive Independent Director

Mr. Lajpat Rai Gupta is an energetic Top Management Executive with extensive hands-on experience in Management, Business Leadership and working with Board of Directors, Banks, Investors, Government Bodies and has proven talent in managing and motivating teams of loyal and productive employees. Leader who uses an “out-of-the box” approach to Problem Solving, and consistently drives bottom-line performance, Efficiency, Process and Profit Improvements. Strategic & Rich experience in Accounting & Financial management.

16

ESG

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Powering Progress Responsibly

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01 02 03
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  • Installed a 525 KW rooftop solar power system that provides a significant share of the plant's energy needs. This initiative both lowers carbon emissions and achieves cost savings.

  • Achieved a measurable decline in energy consumption across operations by replacing traditional fans with energy-efficient BLDC fans and integrating automation into key processes to optimize power usage and minimize waste.

  • Through CSR initiatives, the company supports underprivileged girls’ education, providing skills and opportunities that prepare them for a brighter future.

  • This reinforces the company’s commitment to education’s transformative power and to fostering a more equitable, inclusive society.

  • Strong governance is key to trust, sustainability, and long-term stakeholder value.

  • Guided by values of respect, service excellence, and performance, the company upholds the highest ethical standards through robust systems, internal training, and strict compliance with the Companies Act 2013, SEBI regulations, and industry guidelines.

17

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Q2 & H1 FY26 Financial Highlights

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18

Operational Highlights Quarterly Highlights

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“We are pleased to report our highest ever second quarter and firsthalf yearly revenue performance, posting a 46.9% & 81.8% growth on a YoY basis respectively. This growth was driven by steady demand across key products, improving product mix and strong execution.

We continue to focus on innovation and developing new product offerings under ODM business like Street Lights, Flood Lights, Well Glass, Bulkheads, High Bay Lights, Linear Suspended Office Lighting, All-in-One Solar Street Lights, Semi Integrated Solar Lights etc. to meet evolving customer needs. On EMS side, we have available manufacturing infrastructure to cater new projects under consumer durables.

Looking ahead, we are further venturing into high-value products while expanding our mass consumption strategy to include Outdoor Lighting. By moving up the value chain through these initiatives, we aim to strengthen our scale, optimize yield, and build capabilities that will establish us as a trusted, long-term value partner for our esteemed clients. We are confident to maintain growth momentum in the coming quarters and aim to surpass Rs. 250 crores revenue in FY26.”

- Mr. Sushil Kumar Malik Chairman and Managing Director

Revenue (Rs. In Cr)

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95.1
50.1 52.3
34.1
Q2 FY25 Q2 FY26 H1 FY25 H1 FY26
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EBITDA Margin (%)

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7.5% 7.8% 8.1%
5.5%
Q2 FY25 Q2 FY26 H1 FY25 H1 FY26
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EBITDA (Rs. In Cr)

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7.7
3.9
2.6 2.9
Q2 FY25 Q2 FY26 H1 FY25 H1 FY26
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PAT (Rs. In Cr)
2.6
2.0
1.7
-0.2
Q2 FY25 Q2 FY26 H1 FY25 H1 FY26
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19

Quarterly Financial Highlights Profit and Loss Statement

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Particulars (Rs in Crores) Q2 FY26 Q2 FY25 YoY Q1 FY26 QoQ H1 FY26 H1 FY25 YoY
Revenue from Operations 50.1 34.1 46.9% 45.1 11.1% 95.1 52.3 81.8%
Cost of Goods Sold 38.2 25.5 34.0 72.2 39.3
Employee Cost 5.7 4.6 5.4 11.1 7.6
Other Expenses 2.3 1.4 1.9 4.2 2.6
EBITDA 3.9 2.6 51.2% 3.8 2.6% 7.7 2.9 167.4%
EBITDA Margin (%) 7.8% 7.5% 8.4% 8.1% 5.5%
Other Income 1.96 1.6 0.2 2.2 1.7
Depreciation 1.4 1.0 1.4 2.8 1.9
Finance Cost 1.7 1.5 1.7 3.4 2.7
Exceptional Item Gain / (Loss) 0.0 0.0 0.0 0.0 0.0
Profit before tax 2.7 1.7 56.9% 0.9 190.3% 3.7 -0.1 -
Tax 0.6 0.0 0.2 0.9 0.0
Share of profit/ (loss) of JV -0.1 -0.1 -0.1 -0.2 -0.1
Profit After tax 2.0 1.7 18.9% 0.6 215.3% 2.6 -0.2 -
Profit After Tax Margin (%) 4.0% 4.9% 1.4% 2.7% -0.4%
EPS (Rs.) 1.42 1.22 0.47 1.87 -0.15

20

Financial Highlights Consolidated Balance Sheet

Assets(Rs in Crores) Sep-25 Mar-25
Total Non Current Assets 91.4 85.8
Property, Plant and Equipment 62.2 63.6
Capital work-in-progress 8.0 1.0
Right to use of lease assets 16.2 16.4
Goodwill 4.1 4.1
Other intangible assets 0.0 0.0
Financial Assets
Investments 0.4 0.1
Loans 0.0 0.0
Other financial assets 0.3 0.3
Other non-current assets 0.0 0.2
Total Current Assets 106.4 102.8
Inventories 61.6 42.5
Financial Assets
Trade receivables 29.8 46.5
Cash and cash equivalents 0.3 0.3
Bank balances other than above 8.3 8.3
Loans 0.0 0.0
Other financial assets 2.4 0.4
Other current assets 4.0 4.7
Current Tax Assets(Net) 0.0 0.1
Total Assets 197.8 188.6

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Liabilities (Rs in Crores) Sep-25 Mar-25
Total Equity 85.7 82.8
Equity Share capital 14.0 14.0
Other Equity 71.7 68.9
Total Non Current Liabilities 21.2 24.9
Financial liabilities
Borrowings 18.4 22.1
Lease Liabilities 0.0 0.0
Provisions 1.3 1.2
Deferred tax liabilities (Net) 1.5 1.5
Total Current Liabilities 90.9 80.9
Financial liabilities
Borrowings 43.2 40.3
Trade Payables 42.0 35.7
Other financial liabilities 3.2 2.4
Lease Liabilities 0.0 0.0
Provisions 0.9 0.2
Other current liabilities 1.6 2.3
Current tax liabilities (Net) 0.0 0.0
Total Equity and Liabilities 197.8 188.6

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Historical Financial Highlights

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Consolidated

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Financial Highlights

Revenue (Rs. In Cr)

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160.1 160.2 157.3
95.1
FY23 FY24 FY25 H1 FY26
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EBITDA Margins

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8.0% 8.1%
7.4%
5.4%
FY23 FY24 FY25 H1 FY26
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EBITDA (Rs. In Cr)

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12.8
11.7
8.6
7.7
FY23 FY24 FY25 H1 FY26
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PAT Margins

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3.5%
2.7%
0.8% 0.7%
FY23 FY24 FY25 H1FY26
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PAT (Rs. In Cr)

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5.6
2.6
1.3 1.1
FY23 FY24 FY25 H1 FY26
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Fixed Assets* (Rs. In Cr)

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86.4
81.0
60.2
49.8
FY23 FY24 FY25 H1 FY26
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*Includes PPE, CWIP & ROU Assets

Historical Financial Highlights Consolidated Profit and Loss Statement

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Particulars (Rs in Crores) FY25 FY24 FY23
Revenue from Operations 157.3 160.2 160.1
Cost of Goods Sold 120.7 125.5 125.3
Employee Cost 18.9 19.8 17.2
Other Expenses 6.0 6.3 4.8
EBITDA 11.7 8.6 12.8
EBITDA Margin (%) 7.4% 5.4% 8.0%
Other Income 2.0 1.4 0.9
Depreciation 4.0 3.0 2.4
Finance Cost 5.8 4.9 3.2
Exceptional Item Gain / (Loss) -1.8 0.0 0.0
Profit before tax 2.0 2.2 8.1
Tax 0.6 0.8 2.4
Share of profit/(loss) of JV -0.3 0.0 0.0
Profit after tax 1.1 1.3 5.6
Profit After Tax Margin (%) 0.7% 0.8% 3.5%
EPS (Rs.) 0.81 0.97 4.42

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Historical Financial Highlights Consolidated Balance Sheet

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Assets(Rs in Crores) Mar-25 Mar-24 Mar-23
Total Non Current Assets 85.8 66.7 54.1
Property, Plant and Equipment 63.6 43.6 32.8
Capital work-in-progress 1.0 0.0 0.0
Right to use of lease assets 16.4 16.7 17.0
Goodwill 4.1 4.1 4.1
Other intangible assets 0.0 0.0 0.0
Financial Assets
Investments 0.1 0.3 0.0
Loans 0.0 0.0 0.0
Other financial assets 0.3 0.3 0.2
Other non-current assets 0.2 1.8 0.0
Total Current Assets 102.8 86.2 75.4
Inventories 42.5 33.6 29.5
Financial Assets
Trade receivables 46.5 42.3 36.2
Cash and cash equivalents 0.3 0.8 0.1
Bank balances other than above 8.3 5.2 3.5
Loans 0.0 0.0 0.0
Other financial assets 0.4 0.6 0.6
Other current assets 4.7 3.7 5.4
Current Tax Assets(Net) 0.1 0.0 0.0
Total Assets 188.6 152.9 129.5
Liabilities (Rs in Crores) Mar-25 Mar-24 Mar-23
Total Equity 82.8 76.1 63.5
Equity Share capital 14.0 13.5 12.8
Other Equity 68.9 62.6 50.7
Total Non Current Liabilities 24.9 21.2 15.4
Financial liabilities
Borrowings 22.1 19.1 13.6
Lease Liabilities 0.0 0.0 0.0
Provisions 1.2 1.0 0.8
Deferred tax liabilities (Net) 1.5 1.1 1.0
Total Current Liabilities 80.9 55.7 50.6
Financial liabilities
Borrowings 40.3 28.1 17.9
Trade Payables 35.7 22.7 28.4
Other financial liabilities 2.4 1.8 1.4
Lease Liabilities 0.0 0.0 0.0
Provisions 0.2 0.2 1.2
Other current liabilities 2.3 2.9 1.8
Current tax liabilities (Net) 0.0 0.0 0.0
Total Equity and Liabilities 188.6 152.9 129.5

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Historical Financial Highlights Consolidated Cash Flow Statement

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Particulars (Rs. in Crores) Mar-25 Mar-24 Mar-23
Net Profit Before Tax 2.0 2.2 8.1
Adjustments for: Non-Cash Items / Other Investment or Financial Items 10.0 8.7 5.8
Operating profit before working capital changes 12.0 10.9 13.9
Changes in working capital -0.7 -13.1 -14.2
Cash generated from Operations 11.3 -2.2 -0.3
Direct taxes paid (net of refund) -0.2 -1.7 -0.8
Net Cash from Operating Activities 11.1 -3.9 -1.2
Net Cash from Investing Activities -26.5 -17.2 -9.3
Net Cash from Financing Activities 14.9 21.7 10.3
Net Decrease in Cash and Cash equivalents -0.4 0.6 -0.2
Add: Cash & Cash equivalents at the beginning of the period 0.8 0.1 0.3
Cash & Cash equivalents at the end of the period 0.3 0.8 0.1

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Way

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Forward

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De-risking through diversification into new futuristic, energy-efficient products such as BLDC fans and many new products, driving sustainable growth and innovation

Enhancing operational efficiency through automation to drive productivity, cost optimization, and scalability

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Scaling up infrastructure and strengthening backward integration to support new product lines, with a focus on solar lighting and outdoor lighting such as High Bay Lights, Emergency Lights, etc.

Comprehensive infrastructure in place to significantly scale EMS business, supported by backward and forward integration

Venturing into new products such as EV Chargers, Solar Inverters, IT Hardware, Desert Coolers, etc.

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Thank You!

Calcom Vision Limited :

Investor Relations Advisor :

Calcom Vision Ltd.

CIN – L92111DL1985PLC021095 Ms. Rakhi Sharma Email – [email protected]

www.calcomindia.com

Strategic Growth Advisors Pvt. Ltd. CIN - U74140MH2010PTC204285 Ms. Vaamaa Choksi / Mr. Om Kanadia Email - [email protected] / [email protected] Mobile No – 9022208577 / 8454951156 www.sgapl.net

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