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WPIL Ltd Interim / Quarterly Report 2024

Feb 5, 2024

62191_rns_2024-02-05_17f8abef-ef49-4e50-9264-87c73ac6b5eb.pdf

Interim / Quarterly Report

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KRISHNA KUMAR Digitally signed by KRISHNA KUMAR GANERIWALA GANERIWALA Date: 2024.02.05 11:33:26 +05'30'

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EARNI NGS PRESENTATI ON - Q3/ 9M FY24

COMPANY SNAPSHOT

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Market Leader in
10 Strategic International End to End
Rich Experience Pumps &
Manufacturing Presence Across Integrated Pumping
of 71 Years Pumping
Locations 6 Locations Solutions
Systems
Strong global
presence via Consolidated Partner of choice Proud to be part of
focused Orderbook ~ for engineered flow Jal Jeevan Mission
acquisitions and INR 42,871 Mn applications of GOI
joint ventures
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2

EARNINGS PRESENTATION

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COMPANY OVERVIEW

COMPANY OVERVIEW

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Operating Revenue (INR Mn) and EBITDA Margins (%)

  • WPIL Limited is a multinational pumps and systems company, headquartered out of India, with diversified operations covering the entire gamut of the pumping industry incorporated in 1952.

  • The Company has to its credit a rich experience of more than 71 years in Designing, Developing, Manufacturing, Erecting, Commissioning and Servicing of Pumps & Pumping Systems.

  • Over the 1st 50 years, the company focused on developing its core technology of centrifugal pumps and building a robust manufacturing infrastructure to support its business. This was built in tandem with India’s industrial growth and the company is proud to be major part of the Conventional Power growth story. A large installed base across the country, across industry, irrigation and water supply sectors lies testimony to its growth.

  • After consolidating its position as a leading pump and pumping systems company in India, the company expanded its operations globally and now has operations in Italy, South Africa, Australia and Thailand through its Group companies.

  • Constant investment in manufacturing and R&D supported by 10 manufacturing locations covering the entire process of pump manufacture from casting, fabrication, machining, assembly and testing have allowed it to deliver great value to its client by enhancing efficiencies at every step.

  • The company continues its expansion into newer markets and is focused on becoming a Global leader in its sector.

  • Expansion in the turn-key water project space required building out Civil construction capabilities internally, adjacent to the firm’s fundamental expertise in creating pumping systems targeting presence in the unsaturated Indian market before heading overseas.

  • Looking ahead, WPIL envisions vast growth potential in both its core markets – engineered flow control products and turn-key water projects.

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16,055
11,813 10,730
9,948
17.81% 16.66%
15.73% 18.27%
FY21 FY22 FY23 9M-FY24
Revenue EBITDA Margin
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9M-FY24 Geographical Revenue (%)

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International
40%
India
60%
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4

EARNINGS PRESENTATION

GLOBAL OPERATIONS

  • After 10 years of growth in exports and experience in global markets it was clear that the next step would need strong local presence as the engineered pumps clients need life cycle support which has to be built on long term relationships.

  • Over the years, WPIL Ltd. conducted extensive diligence to identify 3 regions (6 companies) – Italy (Gruppo Aturia, Finder), South –

  • Africa (APE Pumps, Mather & Platt), and Australia (Sterling Pumps, United Pumps) that would facilitate the journey of adding new flow control products and industry-leading clients. By acquiring these, WPIL Ltd. cements position as a world player.

  • Today, these businesses are well integrated and the Group looks ahead to further inorganic growth following its ethos of building on competencies and synergies.

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Italy
India
South Africa
Australia
a
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9M-FY24 Revenue Mix (INR Mn)

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International
4,312
India
6,418
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Total : ~ 10,730 NR Mn

Large engineering and back-office team remains in India

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Australia
South
50
Africa
120
Italy
India
187
600
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Total : ~957 Manpower

5

EARNINGS PRESENTATION

INDIA OPERATIONS - STATE-OF-ART MANUFACTURING FACILITIES

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Kolkata

Engineered Pump Division is Located about 25 KM from Kolkata, the plant has ~20,000 sq. meters of floorspace.

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Delhi

Industrial Pump Division is Located about 20 KM from Delhi, the plant has ~49,000 sq. meters of floorspace.

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Nagpur

Engineered Pump Division is Located about 26 KM from Nagpur, the plant has ~70,000 sq. meters of floorspace.

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Thane

Drainage Pump Division is Located about 21 KM from Mumbai, the plant has ~6,000 sq. meters of floorspace.

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Delhi
Nagpur
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6

EARNINGS PRESENTATION

BUSINESS STRUCTURE

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WPIL Ltd.
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International
India
40%
60%
Project Product South Africa Italy Australia
74% 26% 21% 63% 16%
Gruppo Aturia
Conventional Engineered Drainage
Irrigation Municipal Industry
Pumps Pumps Pumps AUDOLI & ARIS
BERTOLA CHIAPPA
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% numbers are revenue share as on Q3-FY24 end

7

EARNINGS PRESENTATION

VARIED RANGE OF APPLICATIONS

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Industrial

Irrigation

Large lift irrigation networks to provide surface water to farmers and borehole installations for ground water to smaller farmers. New piped irrigation schemes for more efficient utilization of water.

Used in industries for variety of purposes such as fire fighting, sewage, chemicals, pulp and paper, steel, heating & cooling of systems, washing, storage, general industry and other industrial applications.

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Fire Fighting

Oil and Gas

Solutions for Off- shore/ On shore infrastructures, mining, petrochemicals industries, refineries, civil and industrial plants.

Chemical and petrochemical plants, off-shore plants, oil and gas plants, energy installations.

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Municipal

Water Supply & Drainage solutions for Rural and Urban Utilities including Raw water Intakes, treatment plants , reservoirs and distribution networks.

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Conventional and Nuclear Power

Cooling, drainage, dewatering, seal water and fire-fighting pumps across Thermal and Nuclear power plant.

8

EARNINGS PRESENTATION

VALUE PROPOSITION

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Global Operations Strong R&D
Forward integrated Wide product basket
Dominant player in supported by Marquee clients recognized by Govt.
by providing Turnkey catering to a
Industrial Pump subsidiaries and from Top class Of India and
solutions and O&M widespread market
Sector agent network and industries supported by Global
services segment
service centers R&D center in Milan
Domain expertise Strong opportunities
Offers 50% Amongst the Market Diversified product
enhanced by global for large organized
customization in Leaders in Pumping portfolio catering to
acquisitions & players in the
Pumping Segment Solutions vast applications
mergers segment
Improved margin
Healthy return ratios
profile over the
and zero net debt
years
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9

EARNINGS PRESENTATION

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Q3/9M-FY24 FINANCIAL OVERVIEW

10

EARNINGS PRESENTATION

FINANCIAL HIGHLIGHTS

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INR 2,743 Mn
Operating Income
INR 524 Mn
Operating EBITDA
19.10%
Operating EBITDA
Margins
INR 406 Mn
Net Profit
14.80%
PAT Margins
INR 41.56/Share
Diluted EPS
Q3-FY24 Standalone Performance
INR 4,307 Mn
Operating Income
INR 699 Mn
Operating EBITDA
16.24%
Operating EBITDA
Margins
INR 5,346 Mn
Net Profit
124.12%
PAT Margins
INR 353.15/Share
Diluted EPS
Q3-FY24 Consolidated Performance
INR 6,419 Mn
Operating Income
INR 1,132 Mn
Operating EBITDA
17.64%
Operating EBITDA
Margins
INR 861 Mn
Net Profit
13.41%
PAT Margins
INR 88.14/Share
Diluted EPS
9M-FY24 Standalone Performance
INR 10,730 Mn
Operating Income
INR 1,961 Mn
Operating EBITDA
18.27%
Operating EBITDA
Margins
INR 6,179 Mn
Net Profit
57.59%
PAT Margins
INR 421.04/Share
Diluted EPS
9M-FY24 Consolidated Performance
INR 2,743 Mn
Operating Income
INR 524 Mn
Operating EBITDA
19.10%
Operating EBITDA
Margins
INR 406 Mn
Net Profit
14.80%
PAT Margins
INR 41.56/Share
Diluted EPS
Q3-FY24 Standalone Performance
INR 4,307 Mn
Operating Income
INR 699 Mn
Operating EBITDA
16.24%
Operating EBITDA
Margins
INR 5,346 Mn
Net Profit
124.12%
PAT Margins
INR 353.15/Share
Diluted EPS
Q3-FY24 Consolidated Performance
INR 6,419 Mn
Operating Income
INR 1,132 Mn
Operating EBITDA
17.64%
Operating EBITDA
Margins
INR 861 Mn
Net Profit
13.41%
PAT Margins
INR 88.14/Share
Diluted EPS
9M-FY24 Standalone Performance
INR 10,730 Mn
Operating Income
INR 1,961 Mn
Operating EBITDA
18.27%
Operating EBITDA
Margins
INR 6,179 Mn
Net Profit
57.59%
PAT Margins
INR 421.04/Share
Diluted EPS
9M-FY24 Consolidated Performance
INR 2,743 Mn
Operating Income
INR 524 Mn
Operating EBITDA
19.10%
Operating EBITDA
Margins
INR 406 Mn
Net Profit
14.80%
PAT Margins
INR 41.56/Share
Diluted EPS
Q3-FY24 Standalone Performance
INR 4,307 Mn
Operating Income
INR 699 Mn
Operating EBITDA
16.24%
Operating EBITDA
Margins
INR 5,346 Mn
Net Profit
124.12%
PAT Margins
INR 353.15/Share
Diluted EPS
Q3-FY24 Consolidated Performance
INR 6,419 Mn
Operating Income
INR 1,132 Mn
Operating EBITDA
17.64%
Operating EBITDA
Margins
INR 861 Mn
Net Profit
13.41%
PAT Margins
INR 88.14/Share
Diluted EPS
9M-FY24 Standalone Performance
INR 10,730 Mn
Operating Income
INR 1,961 Mn
Operating EBITDA
18.27%
Operating EBITDA
Margins
INR 6,179 Mn
Net Profit
57.59%
PAT Margins
INR 421.04/Share
Diluted EPS
9M-FY24 Consolidated Performance
INR 2,743 Mn
Operating Income
INR 524 Mn
Operating EBITDA
19.10%
Operating EBITDA
Margins
INR 406 Mn
Net Profit
14.80%
PAT Margins
INR 41.56/Share
Diluted EPS
Q3-FY24 Standalone Performance
INR 4,307 Mn
Operating Income
INR 699 Mn
Operating EBITDA
16.24%
Operating EBITDA
Margins
INR 5,346 Mn
Net Profit
124.12%
PAT Margins
INR 353.15/Share
Diluted EPS
Q3-FY24 Consolidated Performance
INR 6,419 Mn
Operating Income
INR 1,132 Mn
Operating EBITDA
17.64%
Operating EBITDA
Margins
INR 861 Mn
Net Profit
13.41%
PAT Margins
INR 88.14/Share
Diluted EPS
9M-FY24 Standalone Performance
INR 10,730 Mn
Operating Income
INR 1,961 Mn
Operating EBITDA
18.27%
Operating EBITDA
Margins
INR 6,179 Mn
Net Profit
57.59%
PAT Margins
INR 421.04/Share
Diluted EPS
9M-FY24 Consolidated Performance
INR 6,419 Mn
Operating Income
INR 861 Mn
Net Profit
INR 1,132 Mn
Operating EBITDA
13.41%
PAT Margins
INR 1,961 Mn
Operating EBITDA
57.59%
PAT Margins
18.27%
Operating EBITDA
Margins
INR 421.04/Share
Diluted EPS

Please note : Previous Period Numbers have been regrouped, wherever relevant, on account of Sale of Rutschi Business.

11

EARNINGS PRESENTATION

Q3-FY24 OPERATIONAL HIGHLIGHTS

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  • The completion of the Rutschi sale transaction in the quarter was a watershed event as it greatly strengthened the balance sheet and provided capital for inorganic growth

  • Project revenues regained traction and improved from INR 130 crores to INR 214 crores quarter on quarter and the momentum remains strong

  • Domestic product and aftermarket business continue strong performance with a stable order book

  • Internationally, South Africa and Sterling Australia set for a major jump in revenues

12

EARNINGS PRESENTATION

SEGMENTAL REVENUE

Product Revenue (INR Mn)

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1.2
2,231
1
2,178
0.8
0.6
0.4
0.2
0
Q3-FY23 Q3-FY24
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5,999
5,681
9M-FY23 9M-FY24
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Project Revenue (INR Mn)

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1.2
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1
2,321
2,129
0.8
0.6
0.4
0.2
0
Q3-FY23 Q3-FY24
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5,169
4,731
9M-FY23 9M-FY24
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13

EARNINGS PRESENTATION

ORDER BOOK

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Domestic Order Book (INR Mn) 9M -
39,550
40,000 38,350
35,000 South Africa
30,000 28,040 23%
24,117 Italy
25,000 47%
20,000
15,000 Australia
30%
10,000
5,000
-
FY21 FY22 FY23 9M-FY24 Total : ~ 4,521 INR Mn
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9M - FY24 International Order Book Breakup (%)
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Total : ~ 4,521 INR Mn

14

EARNINGS PRESENTATION

QUARTERLY STANDALONE FINANCIAL PERFORMANCE

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Particulars (INR Mn) Q3-FY24 Q2-FY24 Q-o-Q Q3-FY23 Y-o-Y
Revenue from Operations 2,743 1,853 48.0% 2,728 0.6%
Operating Expenses 2,219 1,542 43.9% 2,257 (1.7)%
EBITDA 524 311 68.5% 471 11.3%
EBITDA Margins (%) 19.10% 16.78% 232 Bps 17.27% 183 Bps
Depreciation 18 17 5.9% 13 38.5%
Finance Cost 45 40 12.5% 30 50.0%
Other Income 122 62 96.8% 231 (47.2)%
PBT 583 316 84.5% 659 (11.5)%
Taxes 177 82 NA 172 2.9%
PAT 406 234 73.5% 487 (16.6)%
PAT Margins (%) 14.80% 12.63% 217 Bps 17.85% (305) Bps
Other Comprehensive Income (1) (1) 0.0% (1) 0.0%
Total Comprehensive Income 405 233 73.8% 486 (16.7)%
Diluted EPS (INR per share) 41.56 23.99 73.2% 49.84 (16.6)%

15

EARNINGS PRESENTATION

YTD STANDALONE FINANCIAL PERFORMANCE

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Particulars (INR Mn) 9M-FY24 9M-FY23 Y-o-Y
Revenue from Operations 6,419 6,510 (1.4)%
Operating Expenses 5,286 5,505 (4.0)%
EBITDA 1,132 1,005 12.7%
EBITDA Margins (%) 17.64% 15.44% 221 Bps
Depreciation 52 42 23.8%
Finance Cost 128 83 54.2%
Other Income 243 261 (6.9)%
PBT 1,196 1,141 4.8%
Taxes 335 297 12.8%
PAT 861 844 2.0%
PAT Margins (%) 13.41% 12.96% 45 Bps
Other Comprehensive Income (3) (2) 50.0%
Total Comprehensive Income 858 842 1.9%
Diluted EPS (INR per share) 88.14 86.41 2.0%

16

EARNINGS PRESENTATION

QUARTERLY CONSOLIDATED FINANCIAL PERFORMANCE

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PERFORMANCE
Particulars (INR Mn) Q3-FY24 Q2-FY24 Q-o-Q Q3-FY23 Y-o-Y
Revenue from Operations 4,307 3,187 35.1% 4,552 (5.4)%
Operating Expenses 3,607 2,521 43.1% 3,676 (1.9)%
EBITDA 699 667 4.9% 875 (20.1)%
EBITDA Margins (%) 16.24% 20.91% (467) Bps 19.23% (299) Bps
Depreciation 77 74 4.1% 75 2.7%
Finance Cost 93 71 31.0% 63 47.6%
Other Income 90 44 NA 166 (45.8)%
Share of profit of an Associate and Joint Venture 24 5 NA 0
NA
PBT 644 571 12.8% 904 (28.8)%
Taxes 229 163 40.5% 206 11.2%
Profit/(Loss) from discontinued operations 4,931 21 NA 138 NA
PAT 5,346 429 NA 837 NA
PAT Margins (%) 124.12% 13.46% NA 18.39% NA
Other Comprehensive Income 271 (72) NA 324 (16.4)%
Total Comprehensive Income 5,617 357 NA 1,161 NA
Diluted EPS (INR per share) 353.15 35.35 NA 71.47 NA

17

EARNINGS PRESENTATION

YTD CONSOLIDATED FINANCIAL PERFORMANCE

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Particulars (INR Mn) 9M-FY24^ 9M-FY23 Y-o-Y
Revenue from Operations 10,730 10,850 (1.1)%
Operating Expenses 8,769 9,198 (4.7)%
EBITDA 1,961 1,653 18.6%
EBITDA Margins (%) 18.27% 15.23% 304 Bps
Depreciation 221 210 5.2%
Finance Cost 239 164 45.7%
Other Income 176 214 (17.8)%
Share of profit of an Associate and Joint Venture 38 10 NA
PBT 1,714 1,503 14.0%
Taxes 520 385 35.1%
Profit/(Loss) from discontinued operations 4,986 285 NA
PAT 6,179* 1,403 NA
PAT Margins (%) 57.59% 12.96% NA
Other Comprehensive Income 282 (27) NA
Total Comprehensive Income 6,461 1,376 NA
Diluted EPS (INR per share) 421.04 120.5 NA

^Numbers from Continuing Operations *Number includes profit on disposal of Rutschi Business

EARNINGS PRESENTATION

18

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HISTORICAL FINANCIAL OVERVIEW

19

EARNINGS PRESENTATION

STANDALONE FINANCIAL PERFORMANCE

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Particulars (INR in Mn) FY21 FY22 FY23 9M-FY24
Revenue from Operations 3,403 5,298 10,024 6,419
Operating Expenses 2,631 4,432 8,264 5,286
EBITDA 772 866 1,760 1,133
EBITDA Margins (%) 22.69% 16.35% 17.56% 17.65%
Depreciation 55 56 55 52
Finance Cost 96 89 121 128
Other Income 172 141 317 243
PBT 794 862 1,901 1,196
Taxes 197 223 471 335
PAT 597 639 1,430 861
PAT Margins (%) 17.55% 12.06% 14.27% 13.41%
Other Comprehensive Income 3 0 (3) (3)
Total Comprehensive Income 600 639 1,427 858
Earnings Per Share (EPS) 61.15 65.40 146.44 88.14

20

EARNINGS PRESENTATION

STANDALONE BALANCE SHEET

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Particulars (INR Mn) FY22 FY23 H1-FY24 Particulars (INR Mn) FY22 FY23 H1-FY24
EQUITY AND LIABILITIES ASSETS
a) Equity Share Capital
b) Other Equity
Shareholders Fund
Non-Current Liabilities
98
5,143
5,241
98
6,472
6,570
98
6,729
6,827
Non-Current Assets
a) Property, Plant and Equipment
b) Capital Work-in-progress
c) Goodwill
d) Other Intangible Assets
341
-
137
2
741
1
137
3
750
-
137
4
a) Financial Liabilities e) Financial Assets
i) Borrowings 6 4 4 i) Investments 490 490 490
ii) Lease Liability 34 2 0 ii) Trade Receivables 495 819 931
iii) Provisions 41 67 71 iii) Loans and Deposits 1,738 1,849 1,973
c) Deferred tax liabilities (net) - - - iv) Other Financial Assets 49 60 68
Total Non-current Liabilities 81 73 75 f) Deferred Tax Assets (2) 3 3
Current Liabilities h) Non current Tax Assets 78 57 163
a) Contract Liabilities 933 1,409 1,704 i) Other Non-current Assets
Total non-current assets
454
3,782
29
4,189
31
4,550
b) Financial Liabilities Current Assets
i) Borrowings 362 405 950 a) Inventories 614 802 956
ii) Lease Liability 32 30 16 b) Contract Assets 472 1,231 1,142
iii) Trade payables 2,198 2,894 1,501 c) Financial assets
iii) Other financial liabilities 21 30 67 i) Trade Receivables 2,682 3,323 2,724
c) Other current liabilities 37 127 34 ii) Cash and Cash equivalents 300 161 144
d) Provisions 49 47 51 iii) Bank balances other than (ii) above 763 1,412 1,374
e) Current tax liabilities
Total Current Liabilities
Total Equity and Liabilities
32
3,664
8,986
30
4,972
11,615
68
4,391
11,293
v) Other Financial Assets
e) Other Current Assets
Total Current Assets
Total Assets
140
233
5,204
8,986
182
315
7,426
11,615
151
252
6,743
11,293

EARNINGS PRESENTATION

21

CONSOLIDATED FINANCIAL PERFORMANCE

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Particulars (INR in Mn) FY21 FY22 FY23 9M-FY24
Revenue from Operations 9,948 11,813 16,055 10,730
Operating Expenses 8,382 9,710 13,380 8,769
EBITDA 1,565 2,104 2,674 1,961
EBITDA Margins (%) 15.73% 17.81% 16.66% 18.27%
Depreciation 369 373 279 221
Finance Cost 225 199 237 239
Other Income 95 86 240 176
Share of profit of an Associate and Joint Venture 22 13 27 38
PBT 1,088 1,631 2,425 1,714
Taxes 305 448 646 520
Profit/(Loss) from discontinued operations 204 (1) 418 4,986
PAT 987 1,182 2,197 6,179
PAT Margins (%) 9.92% 10.01% 13.68% 57.59%
Other Comprehensive Income 140 73 (125) 282
Total Comprehensive Income 1,127 1,255 2,072 6,461
Earnings Per Share (EPS) 86.19 99.65 193.68 421.04

22

EARNINGS PRESENTATION

CONSOLIDATED BALANCE SHEET

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Particulars (INR Mn)
FY22
FY223
H1-FY24
EQUITY AND LIABILITIES
a)EquityShare Capital
98
98
98
b)Other Equity
6,247
8,001
8,472
Equity attributable to equity holders of theparent
6,345
8,099
8,570
c)Non-ControllingInterest
711
1,030
1,181
Total Equity
7,056
9,129
9,751
Liabilities
Non-Current Liabilities
a) Financial Liabilities
i)Borrowings
1,220
911
782
ii)Lease Liability
247
204
175
iii)Other Financial Liabilities
-
10
9
c)Provisions
266
241
245
d)Deferred tax liabilities(net)
20
95
93
Total Non-current Liabilities
1,753
1,461
1,304
Current Liabilities
a)Contract Liabilities
2,844
4,001
2,972
b)Financial Liabilities
i) Borrowings
1,571
1,352
1,915
ii)Lease Liability
128
112
79
iii)Tradepayables
3,865
4,715
2,615
iv)Other financial liabilities
200
260
267
c)Other current liabilities
164
289
217
d)Provisions
120
118
118
e)Current tax liabilities
373
383
498
Total Current Liabilities
9,265
11,230
8,618
Total Equity and Liabilities
18,074
21,820
19,736
Particulars (INR Mn)
FY22
FY23
H1-FY24
ASSETS
Non-Current Assets
a)Property,Plant and Equipment
3,164
3,649
3,599
b)Capital Work-in-progress
92
90
97
c)Goodwill
618
550
533
d)Other Intangible Assets
423
471
511
e) Investment in an associate and Joint
Venture
161
187
201
f)Financial Assets
i)Investments
8
10
10
ii)Trade Receivables
495
817
931
iii)Loans and Deposits
-
129
140
iv) )Other Financial Assets
74
87
93
g)Deferred tax assets(Net)
15
6
7
h)Non current Tax Assets
78
58
163
i)Other Non-current Assets
451
30
31
Total non-current assets
5,579
6,084
6,316
Current Assets
a)Inventories
2,955
3,419
3,580
b)Contract Assets
2,492
3,768
1,926
c)Financial assets
i)Trade Receivables
4,268
5,187
4,569
ii)Cash and Cash equivalents
1,212
971
1,149
iii)Bank balances other than(ii)above
918
1,618
1,580
iv)Loans
1
1
0
v)Other Financial Assets
78
104
113
d)Current Tax Assets(net)
45
92
53
e)Other Current Assets
526
576
450
Total Current Assets
12,495
15,736
13,420
Total Assets
18,074
21,820
19,736

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EARNINGS PRESENTATION

CONSOLIDATED FINANCIAL GRAPHS

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Revenue (INR Mn) EBITDA (INR Mn) & EBIDTA Margins (%)
4,000 50.00%
16,055 3,500 45.00%
40.00%
3,000 2,674
11,813 2,500 35.00%
9,948 10,730 2,104 1,961 30.00%
2,000 1,565 25.00%
20.00%
1,500
15.00%
1,000
17.81%
15.73% 16.66% 10.00%
500 18.27% 5.00%
- 0.00%
FY21 FY22 FY23 9M-FY24 FY21 FY22 FY23 9M-FY24
Working Capital Days Net Debt to Equity Ratio (x)
0.21
139
118
89
79
0.09
- -
FY21 FY22 FY23 H1-FY24 FY21 FY22 FY23 H1-FY24
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PAT (INR Mn) & PAT Margins (%)
60.00% 6179 7000
50.00% 6000
5000
40.00%
4000
30.00%
2,197 3000
20.00%
987 1,182 2000
10.00% 1000
0.00% 9.92% 10.01% 13.68% 57.59% 0
FY21 FY22 FY23 9M-FY24
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Return Ratios (%)
27.27%
19.63%
14.83%
11.88%
24.06%
11.18% 16.73% 16.75%
FY20 FY21 FY22 FY23
RoE (%) RoCE (%)
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24

EARNINGS PRESENTATION

CAPITAL MARKET INFORMATION

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Stock Performance Data (As on 31st December, 2023)

250% 200% 150% 100% 50% 0% -50% Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 WPIL Return Sensex Price Data (As on 31st December, 2023) INR Shareholding Pattern (As on 31st December, 2023) Face Value 10.0 AIF 0.26% DII 2.43% CMP 3799.4 FII 5.85% 52 Week H/L 3,951.8 / 1,106.0 Market Cap. (Mn) 37,108.6 Promoters Public 70.80% No. of Share outstanding (Mn) 9.8 20.66% Avg. Trading Volume 846 Avg. Net Turnover (Mn) 31.2

25

EARNINGS PRESENTATION

DISCLAIMER

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WPIL Limited Disclaimer:

No representation or warranty, express or implied, is made as to, and no reliance should be placed on the fairness, accuracy, completeness or correctness of the information or opinions contained in this presentation. Such information and opinions are in all events not current after the date of this presentation. Certain statements made in this presentation may not be based on historical information or facts and may be "forward looking statements" based on the currently held beliefs and assumptions of the management of WPIL Limited, which are expressed in good faith and in their opinion reasonable, including those relating to the Company’s general business plans and strategy, its future financial condition and growth prospects and future developments in its industry and its competitive and regulatory environment

Forward-looking statements involve known and unknown risks, uncertainties and other factors, which may cause the actual results, financial condition, performance or achievements of the Company or industry results to differ materially from the results, financial condition, performance or achievements expressed or implied by such forward-looking statements, including future changes or developments in the Company’s business, its competitive environment and political, economic, legal and social conditions. Further, past performance is not necessarily indicative of future results. Given these risks, uncertainties and other factors, viewers of this presentation are cautioned not to place undue reliance on these forward-looking statements. The Company disclaims any obligation to update these forward-looking statements to reflect future events or developments

This presentation is for general information purposes only, without regard to any specific objectives, financial situations or informational needs of any particular person. This presentation does not constitute an offer or invitation to purchase or subscribe for any securities in any jurisdiction, including the United States. No part of it should form the basis of or be relied upon in connection with any investment decision or any contract or commitment to purchase or subscribe for any securities. None of our securities may be offered or sold in the United States, without registration under the U.S. Securities Act of 1933, as amended, or pursuant to an exemption from registration there from

This presentation is confidential and may not be copied or disseminated, in whole or in part, and in any manner.

Valorem Advisors Disclaimer:

Valorem Advisors is an Independent Investor Relations Management Service company. This Presentation has been prepared by Valorem Advisors based on information and data which the Company considers reliable, but Valorem Advisors and 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. Valorem Advisors also hereby certifies that the directors or employees of Valorem Advisors do not own any stock in personal or company capacity of the Company under review

For further details, please feel free to contact our Investor Relations Representatives:

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Mr. Anuj Sonpal Valorem Advisors Tel: +91-22-4903-9500 Email: [email protected]

26

EARNINGS PRESENTATION

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Thank You

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27

EARNINGS PRESENTATION