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Varroc Engineering Limited Investor Presentation 2022

Feb 14, 2022

61938_rns_2022-02-14_90726d5b-5e84-4ceb-acb7-68788e8adca4.pdf

Investor Presentation

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Varroc Engineering Limited

Regd. & Corp. Office

L-4, MIDC, Industrial Area Tel + 91 240 6653700 Waluj, Aurangabad 431 Fax + 91 240 2564540 136, Maharashtra, India

email : [email protected] www.varroc.com CIN: L28920MH1988PLC047335

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VARROC/SE/INT/2021-22/61

February 14, 2022

To, The Manager- Listing The Listing Department, National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (East), Mumbai-400051. NSE Symbol: VARROC

The Manager – Listing The Corporate Relation Department, Bombay Stock Exchange Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai-400001.

BSE Security Code: 541578

Sub: Press Release and Investor Presentation - Financial Results Q3 and Nine Months FY 2021-22

Dear Sir/Madam,

Please find enclosed a copy of Press Release and Investor Presentation on the Unaudited Financial results (Consolidated & Standalone) for the quarter and nine months ended on December 31, 2021.

Kindly take the same on record and note the compliance.

For Varroc Engineering Limited

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Ajay Sharma Group General Counsel and Company Secretary

Encl: a/a

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Varroc Engineering Limited

L-4, MIDC, Industrial Area Waluj, Aurangabad 431 136 Maharashtra, India CIN: U28920MH1988PLC047335 | Tel + 91 240 6653700 | www.varroc.com

Press Release

  • Consolidated Revenue from Operations improved 3.4% QoQ, VLS revenue (in Euros) increased by 10.7% QoQ and India revenue declined by 4.2% QoQ.

  • Consolidated EBITDA margins improved by 220 bps QoQ. VLS EBITDA margin increased 510 bps QoQ

  • Net Debt declined to ₹ 26.4 billion from ₹ 30.1 billion QoQ due to improve operating cash flow and weaker Euro.

  • Order wins: ₹1.7 billion inflows in Q3 in India Business over past three months, good momentum in building order book for India. VLS order wins cumulative for the year at Euro 105 million

Pune, February 14, 2022: Varroc Engineering Ltd. (Varroc), a global tier-I auto component group, today announced its results for the quarter ended December 31, 2021

Summary Consolidated Financials

( million)

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YoY % QoQ %
Particulars Q3 FY22 Q3 FY21 Q2 FY22 9M FY22 9M FY21 % Change
Change Change
Revenue from Operations - Reported 31,349.5 34,926.6 -10.2% 30,325.6 3.4% 91,091.1 76,834.9 18.6%
Other Income - Operating 146.2 193.5 87.2 379.4 531.1
Other Income - non-Operating 1.9 25.8 12.0 21.4 419.8
EBITDA: Reported * 722.0 2,456.9 -70.6% 38.2 936.5 3,322.9 -71.8%
EBITDA % 2.3% 7.0% 0.1% 1.0% 4.3%
Depreciation & Amortisation 2,534.8 2,247.2 12.8% 2,373.7 6.8% 7,100.6 6,586.5 7.8%
Finance Cost 737.2 378.8 94.6% 538.4 36.9% 1,661.4 1,253.1 32.6%
Share of net profits of JVs under equity method 30.9 92.5 11.5 16.9 292.3
PBT - Reported (2,517.3) (50.9) (2,850.5) (7,787.3) (3,804.5)
Tax 127.0 241.0 121.7 122.0 (39.0)
PAT before exceptional tax asset impairment
(2,644.3) (291.9) (2,972.2) (7,909.3) (3,765.5)
Exceptional tax asset impairment 1,077.8 1,077.8
PAT after tax asset impairment (1,369.6) (4,843.2)
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*EBITDA = Profit before share of net profits of JVs plus depreciation plus finance cost less non-operating portion of other income; forex loss/gain on inter-company loans are part of Finance Cost. Forex loss on intercompany loans for FY 22 Q3 ₹ 218.30, Q2 ₹ 98.1 and for 9M ₹ 316.4 million, respectively.

Consolidated Financial Performance for the quarter

  • Revenue from operations for the quarter was ₹ 31,350 million, a decrease of 10% over Q3 FY21 due to semiconductor shortage, soft 2W demand and Euro weakness. India Business revenue grew by 2% YoY. VLS revenue declined by 15% YoY (in Euro) due to the continuing semiconductor supply shortages.

  • However, consolidated revenue increased 3.4% on QoQ basis, mainly driven by the 10.7% increase in VLS in Euro terms.

  • The consolidated EBITDA for the quarter was at ₹ 722 million (excluding China). The EBITDA for India business was at ₹ 1,201 million (EBITDA margin 9.9%, impacted due to high commodity prices); VLS EBITDA margin improved QoQ basis by 510 bps.

1

China JV

  • China JV Revenue improved by 23% QoQ. Our share of the China JV EBITDA was at ₹ 177 Million with margin at 8.4%

Depreciation and Amortisation

  • Depreciation and Amortisation expenses were at ₹ 2,535 million.

Finance Cost

  • Finance cost for the quarter was at ₹ 737 million, including mark-to-market forex loss of ₹ 218 million on inter-company loans.

Project RACE

  • Project RACE (Rapid Achievement of Competitive Edge) to bring VLS EBIT level in line with industry benchmarks is making good progress. An exhaustive list of improvement opportunities have been identified and are under implementation. The impact of the same on business performance is expected to be visible in the later part of FY23.

Mr. Tarang Jain, CMD, Varroc Engineering Ltd. commented,

The global automotive industry is going through a challenging period due to the ongoing semiconductor supply shortage situation, which continues to impact our business performance. We have taken a number of steps to make the business fundamentally strong at lower levels of revenue and are confident of turning around the business during FY23.

We have also received interest from certain parties for a strategic partnership in our Global Lighting Systems business. The Management is in the process of evaluating their interest with respect to scope, valuation, timelines, etc. The investors are currently carrying out due diligence of VLS, and no firm/ binding offer has been received by the Company as on date.

About Varroc Engineering Ltd.

Varroc Engineering Ltd is a global tier-1 automotive component group, ranked 124[th] in the 2019 Fortune India 500 list. It was incorporated in 1988. The group designs, manufactures and supplies exterior lighting systems, plastic and polymer components, electricals-electronics components, and precision metallic components to passenger car, commercial vehicle, two-wheeler, three-wheeler, and off-highway vehicle OEMs directly worldwide. The group revenue was close to ₹ 11,300 crore (USD 1.5 Billion) in FY21. The group employs more than 12,966 employees, has 43 global operating manufacturing facilities, and has 173 patents.

Varroc Engineering Limited’s shares are listed on the National Stock Exchange (VARROC) and the Bombay Stock Exchange (541578).

2

Click to edit Master title style

Varroc Engineering Limited Financial Results Q3 FY22

::February 14, 2022::

Disclaimers Click to edit Master title stylemay include statements which may constitute forward-looking statements. All statements that address

This presentation may include statements which may constitute forward-looking statements. All statements that address expectations or projections about the future, including, but not limited to, statements about the strategy for growth, business development, market position, expenditures, and financial results, are forward looking statements. Forward looking statements are based on certain assumptions and expectations of future events and involves known and unknown risks, uncertainties and other factors. The Company cannot guarantee that these assumptions and expectations are accurate or exhaustive or will be realised. The actual results, performance or achievements, could thus differ materially from those projected in any such forward-looking statements. No obligation is assumed by the Company to update the forward-looking statements contained herein.

The information contained in these materials has not been independently verified. None of the Company, its Directors, Promoter or affiliates, nor any of its or their respective employees, advisers or representatives or any other person accepts any responsibility or liability whatsoever, whether arising in tort, contract or otherwise, for any errors, omissions or inaccuracies in such information or opinions or for any loss, cost or damage suffered or incurred howsoever arising, directly or indirectly, from any use of this document or its contents or otherwise in connection with this document, and makes no representation or warranty, express or implied, for the contents of this document including its accuracy, fairness, completeness or verification or for any other statement made or purported to be made by any of them, or on behalf of them, and nothing in this document or at this presentation shall be relied upon as a promise or representation in this respect, whether as to the past or the future. The information and opinions contained in this presentation are current, and if not stated otherwise, as of the date of this presentation. The Company relies on information obtained from sources believed to be reliable but does not guarantee its accuracy or completeness. The Company undertake no obligation to update or revise any information or the opinions expressed in this presentation as a result of new information, future events or otherwise. Any opinions or information expressed in this presentation are subject to change without notice.

This presentation does not constitute or form part of any offer or invitation or inducement to sell or issue, or any solicitation of any offer to purchase or subscribe for, any securities of Varroc Engineering Limited (the “Company”), nor shall it or any part of it or the fact of its distribution form the basis of, or be relied on in connection with, any contract or commitment or to be relied in connection with an investment decision in relation to the securities of the Company therefore any person/ party intending to provide finance / invest in the shares/businesses of the Company shall do so after seeking their own professional advice and after carrying out their own due diligence procedure to ensure that they are making an informed decision. Neither the delivery of this document nor any further discussions by the Company with any of the recipients shall, under any circumstances, create any implication that there has been no change in the affairs of the Company since that date. This presentation is strictly confidential, unless distributed via a public forum, and may not be copied or disseminated, in whole or in part, and in any manner or for any purpose. No person is authorized to give any information or to make any representation not contained in or inconsistent with this presentation and if given or made, such information or representation must not be relied upon as having been authorized by any person. Failure to comply with this restriction may constitute a violation of the applicable securities laws. The distribution of this document in certain jurisdictions may be restricted by law and persons into whose possession this presentation comes should inform themselves about and observe any such restrictions. By participating in this presentation or by accepting any copy of the slides presented, you agree to be bound by the foregoing limitations.

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Industry Trends Q3 FY22 – both Global PV & India 2W/3W volumes still to recover
Click to edit Master title +35%
-15% -8% style
4.6m 3.6m 7.4m
4.2m 3.3m
3.2m
3.9m
3m 5.9m  PV volumes
5.5m
5.3m
3.1m recovery

continue to
normalise
months
Q4FY21 Q1FY22 Q2FY22 Q3FY22 Q4FY21 Q1FY22 Q2FY22 Q3FY22 Q4FY21 Q1FY22 Q2FY22 Q3FY22
EUROPE NORTH AMERICA GREATER CHINA
-20% -5% -18%
5.6m COVID 2 [nd] 5.2m 0.21m COVID 2lockdownwave [nd] 0.19m 0.2m 1.1m COVID 2lockdownwave [nd]  Domestic
wave 4.5m 0.9m 0.9m
lockdown 0.16m 0.8m declined
5.6m 3.5m YoY due
 Exports of
YoY growth
Q4FY21 Q1FY22 Q2FY22 Q3FY22 Q4FY21 Q1FY22 Q2FY22 Q3FY22 Q4FY21 Q1FY22 Q2FY22 Q3FY22
2W 3W PASSANGER VEHICLES
Global Passenger Vehicle Production Volume
India Industry : Production Volume
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  • PV volumes in Q3 showed some recovery as compared to Q2 but still significantly below normal levels

  • Semiconductor supply shortages continue to persist and is expected to normalise over the period of next 6-9 months

Domestic 2W & PVs sales volumes declined 24.8% & 15.2% respectively YoY due to soft demand and semiconductor issue respectively

Exports of 2Ws, 3Ws and PVs showed YoY growth

Business Highlights: Q3 FY22 Click to edit Master title style

  • Consolidated revenue increased 3.4% QoQ, constrained by continuing semiconductor shortage, soft 2W demand and Euro weakness.

  • Consolidated EBITDA margin improved QoQ by 220 bps.

  • India Business: EBITDA margin declined marginally to 9.9% due to commodity price increases with delayed pass-through.

  • VLS: Revenue in Euros grew 10.7% QoQ. EBITDA margin improved by 510 bps QoQ.

  • Semiconductor shortage continues to impact topline, though there is improvement over Q2; full recovery expected to take 6-9 months.

  • Customer recoveries (for lower volumes and commodity inflation), improved operating efficiencies and better cost control contributed to margin improvement.

  • VLS China JV: Revenue improved 23% QoQ and EBITDA margins also improve 250 bps QoQ.

  • Net debt decreased to ₹ 26.4B from ₹ 30.1B due to improved operating cash flow and weaker Euro.

  • Business wins: VLS net business wins at € 105 Million YTD and India business wins at ₹ 5.8 Billion YTD; good momentum in building order book for EV components in India

  • Project RACE: Strong progress in identification and implementation of improvement actions; on track to realise the targeted EBIT margin improvements in FY24; significant benefits have already started accruing and contributed to margin improvement in the quarter.

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Varroc Group: Financial Performance

Click to edit Master title style

c to et aster tte stye
₹ million
Net Debt reduction due to::
1.
Better operating performance, including working
capital management
2.
Weaker Euro
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
Net Debt (Excl. Impact of Leases: Ind AS 116)
26,360 30,067 27,315(3,707) (954)
Net Debt to Equity (Excl. Impact of Leases: Ind AS 116)
1.1 1.2 1.1
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
9M FY22
9M FY21
Growth
(Y-o-Y)
Revenue from Operations - Reported
31,350 30,326 34,927
3.4%
-10.2%
91,091 76,835
18.6%
Other income - Operating
146 87 194
379 531
Other income - Non operating
2 12 26
21 420
EBITDA-Reported*
722
38
2,457
937
3,323
-71.8%
EBITDA Margins (%)
2.3%
0.1%
7.0%
1.0%
4.3%
Share of net profits of JVs under equity method
31
12
92
17
292
Depreciation & Engineering/Intangible amortisation
2535
2374
2247
6.8%
12.8%
7101
6586
7.8%
Finance Cost
737
538
379
36.9%
94.6%
1661
1253
32.6%
PBT - reported
(2,517) (2,851) (51)
(7,787) (3,804)
PAT - reported
(2,644) (2,972) (292)
(7,909) (3,765)
PAT -post exceptional tax asset impairment
(1,370)
(4,843)
c to et aster tte stye
₹ million
Net Debt reduction due to::
1.
Better operating performance, including working
capital management
2.
Weaker Euro
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
Net Debt (Excl. Impact of Leases: Ind AS 116)
26,360 30,067 27,315(3,707) (954)
Net Debt to Equity (Excl. Impact of Leases: Ind AS 116)
1.1 1.2 1.1
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
9M FY22
9M FY21
Growth
(Y-o-Y)
Revenue from Operations - Reported
31,350 30,326 34,927
3.4%
-10.2%
91,091 76,835
18.6%
Other income - Operating
146 87 194
379 531
Other income - Non operating
2 12 26
21 420
EBITDA-Reported*
722
38
2,457
937
3,323
-71.8%
EBITDA Margins (%)
2.3%
0.1%
7.0%
1.0%
4.3%
Share of net profits of JVs under equity method
31
12
92
17
292
Depreciation & Engineering/Intangible amortisation
2535
2374
2247
6.8%
12.8%
7101
6586
7.8%
Finance Cost
737
538
379
36.9%
94.6%
1661
1253
32.6%
PBT - reported
(2,517) (2,851) (51)
(7,787) (3,804)
PAT - reported
(2,644) (2,972) (292)
(7,909) (3,765)
PAT -post exceptional tax asset impairment
(1,370)
(4,843)
c to et aster tte stye
₹ million
Net Debt reduction due to::
1.
Better operating performance, including working
capital management
2.
Weaker Euro
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
Net Debt (Excl. Impact of Leases: Ind AS 116)
26,360 30,067 27,315(3,707) (954)
Net Debt to Equity (Excl. Impact of Leases: Ind AS 116)
1.1 1.2 1.1
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
9M FY22
9M FY21
Growth
(Y-o-Y)
Revenue from Operations - Reported
31,350 30,326 34,927
3.4%
-10.2%
91,091 76,835
18.6%
Other income - Operating
146 87 194
379 531
Other income - Non operating
2 12 26
21 420
EBITDA-Reported*
722
38
2,457
937
3,323
-71.8%
EBITDA Margins (%)
2.3%
0.1%
7.0%
1.0%
4.3%
Share of net profits of JVs under equity method
31
12
92
17
292
Depreciation & Engineering/Intangible amortisation
2535
2374
2247
6.8%
12.8%
7101
6586
7.8%
Finance Cost
737
538
379
36.9%
94.6%
1661
1253
32.6%
PBT - reported
(2,517) (2,851) (51)
(7,787) (3,804)
PAT - reported
(2,644) (2,972) (292)
(7,909) (3,765)
PAT -post exceptional tax asset impairment
(1,370)
(4,843)
c to et aster tte stye
₹ million
Net Debt reduction due to::
1.
Better operating performance, including working
capital management
2.
Weaker Euro
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
Net Debt (Excl. Impact of Leases: Ind AS 116)
26,360 30,067 27,315(3,707) (954)
Net Debt to Equity (Excl. Impact of Leases: Ind AS 116)
1.1 1.2 1.1
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
9M FY22
9M FY21
Growth
(Y-o-Y)
Revenue from Operations - Reported
31,350 30,326 34,927
3.4%
-10.2%
91,091 76,835
18.6%
Other income - Operating
146 87 194
379 531
Other income - Non operating
2 12 26
21 420
EBITDA-Reported*
722
38
2,457
937
3,323
-71.8%
EBITDA Margins (%)
2.3%
0.1%
7.0%
1.0%
4.3%
Share of net profits of JVs under equity method
31
12
92
17
292
Depreciation & Engineering/Intangible amortisation
2535
2374
2247
6.8%
12.8%
7101
6586
7.8%
Finance Cost
737
538
379
36.9%
94.6%
1661
1253
32.6%
PBT - reported
(2,517) (2,851) (51)
(7,787) (3,804)
PAT - reported
(2,644) (2,972) (292)
(7,909) (3,765)
PAT -post exceptional tax asset impairment
(1,370)
(4,843)
c to et aster tte stye
₹ million
Net Debt reduction due to::
1.
Better operating performance, including working
capital management
2.
Weaker Euro
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
Net Debt (Excl. Impact of Leases: Ind AS 116)
26,360 30,067 27,315(3,707) (954)
Net Debt to Equity (Excl. Impact of Leases: Ind AS 116)
1.1 1.2 1.1
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
9M FY22
9M FY21
Growth
(Y-o-Y)
Revenue from Operations - Reported
31,350 30,326 34,927
3.4%
-10.2%
91,091 76,835
18.6%
Other income - Operating
146 87 194
379 531
Other income - Non operating
2 12 26
21 420
EBITDA-Reported*
722
38
2,457
937
3,323
-71.8%
EBITDA Margins (%)
2.3%
0.1%
7.0%
1.0%
4.3%
Share of net profits of JVs under equity method
31
12
92
17
292
Depreciation & Engineering/Intangible amortisation
2535
2374
2247
6.8%
12.8%
7101
6586
7.8%
Finance Cost
737
538
379
36.9%
94.6%
1661
1253
32.6%
PBT - reported
(2,517) (2,851) (51)
(7,787) (3,804)
PAT - reported
(2,644) (2,972) (292)
(7,909) (3,765)
PAT -post exceptional tax asset impairment
(1,370)
(4,843)
c to et aster tte stye
₹ million
Net Debt reduction due to::
1.
Better operating performance, including working
capital management
2.
Weaker Euro
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
Net Debt (Excl. Impact of Leases: Ind AS 116)
26,360 30,067 27,315(3,707) (954)
Net Debt to Equity (Excl. Impact of Leases: Ind AS 116)
1.1 1.2 1.1
Particulars
Q3 FY22
Q2 FY22
Q3 FY21
Growth
(Q-o-Q)
Growth
(Y-o-Y)
9M FY22
9M FY21
Growth
(Y-o-Y)
Revenue from Operations - Reported
31,350 30,326 34,927
3.4%
-10.2%
91,091 76,835
18.6%
Other income - Operating
146 87 194
379 531
Other income - Non operating
2 12 26
21 420
EBITDA-Reported*
722
38
2,457
937
3,323
-71.8%
EBITDA Margins (%)
2.3%
0.1%
7.0%
1.0%
4.3%
Share of net profits of JVs under equity method
31
12
92
17
292
Depreciation & Engineering/Intangible amortisation
2535
2374
2247
6.8%
12.8%
7101
6586
7.8%
Finance Cost
737
538
379
36.9%
94.6%
1661
1253
32.6%
PBT - reported
(2,517) (2,851) (51)
(7,787) (3,804)
PAT - reported
(2,644) (2,972) (292)
(7,909) (3,765)
PAT -post exceptional tax asset impairment
(1,370)
(4,843)
Particulars Q3 FY22 Q2 FY22 Q3 FY21 Growth
(Q-o-Q)
Growth
(Y-o-Y)
Net Debt (Excl. Impact of Leases: Ind AS 116) 26,360 30,067 27,315 (3,707) (954)
Net Debt to Equity (Excl. Impact of Leases: Ind AS 116) 1.1 1.2 1.1

EBITDA = Profit before share of net profits of JVs* _plus_ depreciation _plus_ finance cost less non-operating portion of other income; forex loss/ gain on inter-company loans are part of Finance Cost . Forex loss on inter-company loans for FY 22 Q3 ₹ 218.30, Q2 ₹ 98.1 and for 9M ₹ 316.4 million, respectively.**

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Varroc Group: Business Wise Performance Q3 FY22
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Varroc Group: Business Wise Performance Q3 FY22
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Varroc Group: Business Wise Performance Q3 FY22
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Varroc Group: Business Wise Performance Q3 FY22
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Varroc Group: Business Wise Performance Q3 FY22
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Varroc Group: Business Wise Performance Q3 FY22
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Varroc Group: Business Wise Performance Q3 FY22
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Varroc Group: Business Wise Performance Q3 FY22
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Varroc Group: Business Wise Performance Q3 FY22
₹ million ₹ million ₹ million ₹ million
~~c~~
SBU
~~o e a~~
Q3 FY22
~~er e s~~
Q3 FY21
~~ye~~
Revenue
Change YoY
Q2 FY22 Revenue
ChangeQoQ
Revenue EBITDA* % EBITDA Revenue EBITDA* % EBITDA Revenue EBITDA* % EBITDA
India Business 12,150 1,201 9.9% 11,911 1,588 13.3% 2.0% 12,686 1,349 10.6% -4.2%
VLS 18,805 (389) -2.1% 22,749 936 4.1% -17.3% 17,302 (1,258) -7.2% 8.7%
Others (IMES) 717 (88) -12.3% 517 (65) -12.5% 38.5% 596 (53) -8.9% 20.3%
Elimination (323) (1) (251) (2) (258) (0) 0.0%
- - 0.0%
Total 31,350 722 2.3% 34,927 2,457 7.0% -10.2% 30,326 38 0.1% 3.4%
China JV - 50% 2,112 177 8.4% 1,733 200 11.6% 21.9% 1,716 102 5.9% 23.1%
Total (Incl. pro-rata JV share)
33,461
899 2.7% 36,659 2,658 7.2% -8.7% 32,041 140 0.4% 4.4%
Euro Performance for VLS
SBU Q3 FY22 Q3 FY21 Revenue
Change YoY
Q2 FY22 Revenue
ChangeQoQ
Revenue EBITDA % EBITDA Revenue EBITDA % EBITDA Revenue EBITDA % EBITDA
VLS -Euro 219.4 (4.5) -2.1% 258.3 10.6 4.1% -15.1% 198.2 (14.3) -7.2% 10.7%

₹ million

EBITDA = Profit before share of net profits of JVs* _plus_ depreciation _plus_ finance cost less non-operating portion of other income; forex loss/ gain on inter-company loans are part of Finance Cost . Forex loss on inter-company loans for FY 22 Q3 ₹ 218.30, Q2 ₹ 98.1 millions, respectively.**

Exchange rates : ₹/ € Average for Q3 FY22 = 85.71; ₹/ € Average for Q3 FY21 = 88.06

VLS: QoQ performance by plant € million except otherwise mentioned Click to edit Master title style


Region

Production Revenue

Production Revenue

Production Revenue

Production Revenue

Production Revenue

Production Revenue

Q-o-Q
Change %
Y-o-Y
change %

Q-o-Q
Change %
Y-o-Y
change %

Q-o-Q
Change %
Y-o-Y
change %
Q3 FY21 Q4 FY21 Q1 FY22 Q2 FY22 Q3 FY22
Mexico 41 33 31 31 31
-1.1%
-25.7%
Czech 152 146 116 92 102
11.3%
-32.4%
Poland 13 16 16 14 20
43.9%
58.3%
18
19.7%
50.8%
Morocco 12 15 16 15
India 6 7 5 9 12
33.0%
96.2%
Brazil 2 2 2 3 2
-13.5%
18.9%
SL2W 20 23 22 19 18
-4.6%
-9.2%
Eliminitions (11) (7) (9) (5) (5)
-
Production Revenue 234 237 199 178 199
12.1%
-14.8%
Tooling 17 26 15 15 14
-3.2%
-16.7%
Engineering 8 8 5 6 6
8.8%
-22.3%
Total Reported Revenue 258 270 219 198 219
10.7%
-15.1%

New plant financial performance (€ mn)

Poland Poland Morocco Morocco
Q3 FY21 Q2 FY22 Q3 FY22 Q3 FY21 Q2 FY22 Q3 FY22
Revenue 14.5 17.7 22.3 14.9 15.3 20.0
EBITDA (4.0) (3.7) (5.5) (2.7) (4.0) (5.7)
EBITDA % -28% -21% -25% -18% -26% -28%
PAT (5.3) (5.9) (7.8) (4.9) (8.0) (9.1)
  • Revenue levels in older plants still significantly below normal levels, adversely impacting margins.

  • • New plants’ margins still under pressure due to commodity price inflation and supply chain disruptions.

  • • Implementation of Project RACE (Rapid Achievement of Competitive Edge) will be the key enabler for improved margins in upcoming quarters.

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Revenue by Customers and Order Wins
India Revenue Split by Customer Click to edit Master [(1)] t VLS Revenue Split by Customer [(2)]
itle style
Q3 FY 22 % Q3 FY 22, %
Revenue in Europe increased
Bajaj 17.4% 12.9% Customer A 8.1% QoQ.
31.5% Honda Customer B
11.1% Revenue in Americas declined
Customer C
52.8% Royal Enfield 7.9% Customer DE by 7.4% QoQ.
Yamaha
5.9%
2.8% Customer F
Skoda
3.4%
3.3% Others 32.1% 12.7% Customer G
6.2% Others
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Business New Business wins: VLS / Recent orders: India

Near term potentials

VLS Overall Net Business Wins YTD Dec’21 € 105 million (YTD Dec - New Business wins - 103 Million net of givebacks/ cancellations 21 ) - Re-wins - 2 Million net of losses Overall Net Business Wins of ₹ 1.7 billion (YTD ₹ 5.8 billion) Bajaj: Business of 0.1 billion for various products across businesses India Mahindra & Mahindra : New orders of 0.1 billion Business (Q3 FY22) Ducati : New orders of 0.1 billion Various orders from customers (VW,TVS, HMCL, Force Motors, Royal Enfield etc.) for 1.4 billion.

New ordering activity by OEM, at slower face due to volume backlog for current models. Active ongoing discussion with both current OEM’s and new entrance for partnership on their 2W EV platform.

Click to edit Master title style
EV business won so far: Highlights & Updates
Industry product
price expectations
Click to edit Master title style
EV business won so far: Highlights & Updates
Industry product
price expectations
Click to edit Master title style
EV business won so far: Highlights & Updates
Industry product
price expectations


Total @ Installed


Total @ Installed
Expected revenue in
FY25 for current
Expected revenue in
FY25 for current
Component based on
Capacity
business based on SOB
Investec Research (Rs
(Rs Crs) #
and industry price
per 2W) * (Rs Crs)
2W Traction motor
Controller
11,000
5,000
DC-DC converter 1,400 866 596
Telematics 3,000
Battery Management 4,500
Other Products (VCU, On-board Charger, Switch and Polymer products etc) 13,000
Total per vehicle (A) 37,900 866 596
# constrained by the lowest capacity product; some of the product at Varroc will have much larger capacity; This is based on certain volume assumptions for existing business wins
*Research report published by Investec on 27th July 2021 titled "Electric Vehicles – the electrification of auto ancillaries"
Product price
Total @Installed
Expected revenue in
Component expectations
(Rs per 3W)

Capacity
(Rs Crs)
FY25 for current
business based on SOB

Traction motor (Rs Crs)
Controller
3W DC-DC converter
Telematics
46,000 368 306
Battery Management
Other Products (VCU, On-board Charger, Switch and Polymer products etc)
Total per vehicle (B) 46,000 368 306
Total Varroc current business (A+B) 46,000 1,234 902
~~Click to edit Master title style~~
Varroc Group: Business Wise Performance 9M FY22
Euro Performance for VLS
₹ million
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
India Business
34,316
3,277
9.6%
24,217
2,592
10.7%
41.7%
VLS
55,611
(2,190)
-3.9%
52,000
893
1.7%
6.9%
Others (IMES)
2,053
(149)
-7.3%
1,341
(159)
-11.9%
53.1%
Elimination
(890)
(1)
(723)
(2)
Total
91,091
937
1.0%
76,835
3,323
4.3%
18.6%
China JV-50%
4,986
331
6.6%
4,267
624
14.6%
16.9%
Total (Incl. pro-rata JV share)
96,077
1,267
1.3%
81,102
3,947
4.9%
18.5%
SBU
9M FY22
9M FY21
Revenue
Change YoY
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
VLS -Euro
637
-25
-3.9%
603
10
1.7%
5.6%
SBU
9M FY22
9M FY21*
Revenue
Change YoY
~~Click to edit Master title style~~
Varroc Group: Business Wise Performance 9M FY22
Euro Performance for VLS
₹ million
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
India Business
34,316
3,277
9.6%
24,217
2,592
10.7%
41.7%
VLS
55,611
(2,190)
-3.9%
52,000
893
1.7%
6.9%
Others (IMES)
2,053
(149)
-7.3%
1,341
(159)
-11.9%
53.1%
Elimination
(890)
(1)
(723)
(2)
Total
91,091
937
1.0%
76,835
3,323
4.3%
18.6%
China JV-50%
4,986
331
6.6%
4,267
624
14.6%
16.9%
Total (Incl. pro-rata JV share)
96,077
1,267
1.3%
81,102
3,947
4.9%
18.5%
SBU
9M FY22
9M FY21
Revenue
Change YoY
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
VLS -Euro
637
-25
-3.9%
603
10
1.7%
5.6%
SBU
9M FY22
9M FY21*
Revenue
Change YoY
~~Click to edit Master title style~~
Varroc Group: Business Wise Performance 9M FY22
Euro Performance for VLS
₹ million
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
India Business
34,316
3,277
9.6%
24,217
2,592
10.7%
41.7%
VLS
55,611
(2,190)
-3.9%
52,000
893
1.7%
6.9%
Others (IMES)
2,053
(149)
-7.3%
1,341
(159)
-11.9%
53.1%
Elimination
(890)
(1)
(723)
(2)
Total
91,091
937
1.0%
76,835
3,323
4.3%
18.6%
China JV-50%
4,986
331
6.6%
4,267
624
14.6%
16.9%
Total (Incl. pro-rata JV share)
96,077
1,267
1.3%
81,102
3,947
4.9%
18.5%
SBU
9M FY22
9M FY21
Revenue
Change YoY
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
VLS -Euro
637
-25
-3.9%
603
10
1.7%
5.6%
SBU
9M FY22
9M FY21*
Revenue
Change YoY
~~Click to edit Master title style~~
Varroc Group: Business Wise Performance 9M FY22
Euro Performance for VLS
₹ million
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
India Business
34,316
3,277
9.6%
24,217
2,592
10.7%
41.7%
VLS
55,611
(2,190)
-3.9%
52,000
893
1.7%
6.9%
Others (IMES)
2,053
(149)
-7.3%
1,341
(159)
-11.9%
53.1%
Elimination
(890)
(1)
(723)
(2)
Total
91,091
937
1.0%
76,835
3,323
4.3%
18.6%
China JV-50%
4,986
331
6.6%
4,267
624
14.6%
16.9%
Total (Incl. pro-rata JV share)
96,077
1,267
1.3%
81,102
3,947
4.9%
18.5%
SBU
9M FY22
9M FY21
Revenue
Change YoY
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
VLS -Euro
637
-25
-3.9%
603
10
1.7%
5.6%
SBU
9M FY22
9M FY21*
Revenue
Change YoY
~~Click to edit Master title style~~
Varroc Group: Business Wise Performance 9M FY22
Euro Performance for VLS
₹ million
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
India Business
34,316
3,277
9.6%
24,217
2,592
10.7%
41.7%
VLS
55,611
(2,190)
-3.9%
52,000
893
1.7%
6.9%
Others (IMES)
2,053
(149)
-7.3%
1,341
(159)
-11.9%
53.1%
Elimination
(890)
(1)
(723)
(2)
Total
91,091
937
1.0%
76,835
3,323
4.3%
18.6%
China JV-50%
4,986
331
6.6%
4,267
624
14.6%
16.9%
Total (Incl. pro-rata JV share)
96,077
1,267
1.3%
81,102
3,947
4.9%
18.5%
SBU
9M FY22
9M FY21
Revenue
Change YoY
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
VLS -Euro
637
-25
-3.9%
603
10
1.7%
5.6%
SBU
9M FY22
9M FY21*
Revenue
Change YoY
~~Click to edit Master title style~~
Varroc Group: Business Wise Performance 9M FY22
Euro Performance for VLS
₹ million
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
India Business
34,316
3,277
9.6%
24,217
2,592
10.7%
41.7%
VLS
55,611
(2,190)
-3.9%
52,000
893
1.7%
6.9%
Others (IMES)
2,053
(149)
-7.3%
1,341
(159)
-11.9%
53.1%
Elimination
(890)
(1)
(723)
(2)
Total
91,091
937
1.0%
76,835
3,323
4.3%
18.6%
China JV-50%
4,986
331
6.6%
4,267
624
14.6%
16.9%
Total (Incl. pro-rata JV share)
96,077
1,267
1.3%
81,102
3,947
4.9%
18.5%
SBU
9M FY22
9M FY21
Revenue
Change YoY
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
VLS -Euro
637
-25
-3.9%
603
10
1.7%
5.6%
SBU
9M FY22
9M FY21*
Revenue
Change YoY
~~Click to edit Master title style~~
Varroc Group: Business Wise Performance 9M FY22
Euro Performance for VLS
₹ million
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
India Business
34,316
3,277
9.6%
24,217
2,592
10.7%
41.7%
VLS
55,611
(2,190)
-3.9%
52,000
893
1.7%
6.9%
Others (IMES)
2,053
(149)
-7.3%
1,341
(159)
-11.9%
53.1%
Elimination
(890)
(1)
(723)
(2)
Total
91,091
937
1.0%
76,835
3,323
4.3%
18.6%
China JV-50%
4,986
331
6.6%
4,267
624
14.6%
16.9%
Total (Incl. pro-rata JV share)
96,077
1,267
1.3%
81,102
3,947
4.9%
18.5%
SBU
9M FY22
9M FY21
Revenue
Change YoY
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
VLS -Euro
637
-25
-3.9%
603
10
1.7%
5.6%
SBU
9M FY22
9M FY21*
Revenue
Change YoY
~~Click to edit Master title style~~
Varroc Group: Business Wise Performance 9M FY22
Euro Performance for VLS
₹ million
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
India Business
34,316
3,277
9.6%
24,217
2,592
10.7%
41.7%
VLS
55,611
(2,190)
-3.9%
52,000
893
1.7%
6.9%
Others (IMES)
2,053
(149)
-7.3%
1,341
(159)
-11.9%
53.1%
Elimination
(890)
(1)
(723)
(2)
Total
91,091
937
1.0%
76,835
3,323
4.3%
18.6%
China JV-50%
4,986
331
6.6%
4,267
624
14.6%
16.9%
Total (Incl. pro-rata JV share)
96,077
1,267
1.3%
81,102
3,947
4.9%
18.5%
SBU
9M FY22
9M FY21
Revenue
Change YoY
Revenue
EBITDA
% EBITDA
Revenue
EBITDA
% EBITDA
VLS -Euro
637
-25
-3.9%
603
10
1.7%
5.6%
SBU
9M FY22
9M FY21*
Revenue
Change YoY

SBU

9M FY22
~~y~~
9M FY21
Revenue
Change YoY
Revenue EBITDA* % EBITDA Revenue EBITDA % EBITDA
India Business 34,316 3,277 9.6% 24,217 2,592 10.7% 41.7%
VLS 55,611 (2,190) -3.9% 52,000 893 1.7% 6.9%
Others (IMES) 2,053 (149) -7.3% 1,341 (159) -11.9% 53.1%
Elimination (890) (1) (723) (2)
Total 91,091 937 1.0% 76,835 3,323 4.3% 18.6%
China JV-50% 4,986 331 6.6% 4,267 624 14.6% 16.9%
Total (Incl. pro-rata JV share)
96,077
1,267 1.3% 81,102 3,947 4.9% 18.5%
Euro Performance for VLS
SBU 9M FY22 9M FY21 Revenue
Change YoY
Revenue EBITDA % EBITDA Revenue EBITDA % EBITDA
VLS -Euro 637 -25 -3.9% 603 10 1.7% 5.6%

EBITDA = Profit before share of net profits of JVs* _plus_ depreciation _plus_ finance cost less non-operating portion of other income; forex loss/ gain on inter-company loans are part of Finance Cost . Forex loss on inter-company loans for FY 22 9M ₹ 316.4 millions.**

Exchange rates : ₹/ € Average for 9M FY22 = 87.30; ₹/ € Average for 9M FY21 = 86.22

₹ Billion

Net Debt Situation Status Update and Outlook for FY22 Click to edit Master title style

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Forecast

Net Debt Reduction is mainly driven by :

  • Improved operating performance, including better working capital management

    • Euro weakness

Update on Current Business Environment

  • Current Situation Click to edit Master title style

  • India : 2W volumes continue to be sluggish due to higher cost of ownership and soft rural demand. PV volume impacted by semiconductor shortages. Commodity prices seem to be stabilizing

  • VLS : some uptick seen in OEM volumes due to improving semiconductor availability

  • Outlook

  • India: demand revival expected during CY22, with 2W EV segment expected to witness strong growth on the back of a slew of new product launches and Govt support for better infrastructure

  • VLS : revenues to improve gradually due to improving semiconductor availability; full normalization expected to take 6-9 months

  • Focus on cost optimization, positive free cashflow and debt reduction to continue

    • Good progress in Project RACE; expected to add significantly to bottom-line in FY23

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12
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Click to edit Master title style

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