C O MM E R G I A L S Y N B A G S L I M I T E D F Y 2 0 / Q 4 - F Y 2 - PowerPoint PPT Presentation

C O MM E R G I A L S Y N B A G S L I M I T E D F Y 2 0 / Q 4 - F Y 2 0 E a r n i n g s P r e s e n t a t i o n C O M S Y N

C O M S Y N M a n u f a c t u r i n g C o m p a n y O v e r v i e w R e v e n u e M i x F i n a n c i a l H i g h l i g h t s a n d D i s t r i b u t i o n N e t w o r k ‘ @ H e ) e r C o mm e r c i a l S y n B a g s L i m i t e d F I B C ( F l e x i b l e I n t e r m e d i a t e B u l k T h e c o m p a n y ’ s m a n u f a c t u r i n g u n i t s ( C O M S Y N ) , o n e o f t h e o l d e s t p l a y e r s a r e l o c a t e d a t P i t h a m p u r n e a r C o n t a i n e r ) c o n s t i t u t e s m o r e t h a n i n t h e p a c k a g i n g i n d u s t r y , 7 0 % o f t h e r e v e n u e a n d i s m a i n l y I n d o r e , I n d i a . I N R 1 , 9 1 0 M n m a n u f a c t u r e s b u l k f l e x i b l e u s e d f o r b u l k p a c k a g i n g i n c h e m i c a l s , d e c l i n e d b y T h e c o m p a n y p r o d u c e s 5 — 6 M n B i g p a c k a g i n g p r o d u c t s a n d i n d u s t r i a l a g r i c u l t u r e , f oo d , c e m e n t , R E V E N U E S e 7 . 6 % Y O Y B a g s a nn u a ll y . t r a p s a n d c o v e r s . c o n s t r u c t i o n i n d u s t r i e s , e t c . 5 Y e a r C A G R T h e c o m p a n y h a v e a s t r o n g c l i e n t e l e 1 0 . 3 % I t m a i n l y c a t e r s t o t h e B 2 B s e g m e n t O t h e r p r o d u c t s i n c l u d e T a r p a u l i n , a c r o ss a ll t h e 6 c o n t i n e n t s . a n d i t s p r o d u c t s c a t e r t o v a r i o u s B O PP B a g s , W o v e n S a c k s / B a g s , PP i n d u s t r i e s l i k e b u l k p a c k a g i n g , F a b r i c , G a r d e n B a g s , W a s t e B a g s , I N R 2 3 8 M n a g r i c u l t u r e , c h e m i c a l , c e m e n t , f oo d , B o x B a g , G r o u n d c o v e r s , P o n d L i n e r s , d e c r e a s e d b y M u l c h F i l m s , S p i r a l T u b i n g a n d V e r m i c o n s t r u c t i o n , e t c . E B I T D A 5 . 9 % Y O Y B e d s . T h e c o m p a n y o ff e r s a h u g e p r o d u c t { - — 5 Y e a r C A G R p o r t f o l i o a n d a w i d e r a n g e w i t h i n 11 . 4 % e a c h p r o d u c t c a t e g o r y t o b e s t s u i t t h e i r c l i e n t n ee d s . I N R 11 4 M n E X P O R T S T O u p 0 . 9 % Y o Y E M P L O Y EE S P A T 5 Y e a r C A G R C O M S Y N 1 4 . 1 % C O M S Y N T A R P A U L I N O v e r 2 5 c o u n t r i e s O v e r 1 , 9 00

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O i | C O M S Y N Q 4 - F Y 2 0 F i n a n c i a l P e r f o r m a n c e : F Y 2 0 F i n a n c i a l P e r f o r m a n c e ¢ O p e r a t i o n a l I n c o m e : I N R 4 66 M n ¢ O p e r a t i o n a l I n c o m e : I N R 1 , 9 1 0 M n ¢ E B I T D A : I N R 5 7 M n ¢ E B I T D A : I N R 2 3 8 M n ¢ E B I T D A M a r g i n : 1 2 . 2 3 % ¢ E B I T D A M a r g i n : 1 2 . 4 6 % ¢ N e t P r o f i t : I N R 2 7 M n ¢ N e t P r o f i t : I N R 11 4 M n ¢ P A T M a r g i n : 5 . 7 9 % ¢ P A T M a r g i n : 5 . 9 7 % ¢ D i l u t e d E P S : I N R 2 . 2 9 ¢ D i l u t e d E P S : I N R 9 . 6 7

S O | | | < C O M S Y N Q 4 - F Y 2 0 O p e r a t i o n a l P e r f o r m a n c e : e T h e d e c l i n e i s t u r n o v e r w a s d u e t o e c o n o m i c s l o w d o w n c a u s e d b y t h e C o v i d p a n d e m i c . ¢ T h e Q - 0 o - Q E B I T D A a n d P A T m a r g i n s r e d u c e d d u e t o d e c l i n e i n t u r n o v e r . e T h e c a p a c i t y u t i l i z a t i o n f o r Q 4 - F Y 2 0 w a s ~ 8 5 % a n d t h e o v e r a ll c a p a c i t y u t i l i z a t i o n f o r F Y 2 0 w a s “ 88 % . ¢ T h e t a x l i a b i l i t y f o r Q 4 - F Y 2 0 a n d f o r F Y 2 0 r e d u c e d d u e t o S E Z e x e m p t i o n a n d o t h e r d e d u c t i o n s . e T h e c u s t o m e r b a s e r e m a i n s t h e s a m e i n t h i s q u a r t e r .

P A R T I C U L A R S ( I N R M n ) Q 4 - F Y 2 0 Q 4 - F Y 1 9 Q 3 - F Y 2 0 4 66 5 4 9 ( 1 5 . 1 ) % 4 9 3 O p e r a t i o n a l R e v e n u e ( 5 . 5 ) % ( 1 5 . 3 ) % ( 4 . 4 ) % T o t a l E x p e n s e s 4 0 9 4 8 3 4 2 8 E B I T D A 5 7 66 ( 1 3 . 6 ) % 6 5 ( 1 2 . 3 ) % E B I T D A M a r g i n s ( % ) 1 2 . 2 3 % 1 2 . 0 2 % 1 3 . 1 8 % ( 9 5 ) B p s 2 1 B p s ( 4 0 . 0 ) % 4 O t h e r I n c o m e 1 0 5 0 . 0 % ( 5 . 3 ) % 1 8 1 9 1 7 5 . 9 % D e p r e c i a t i o n 2 0 1 2 ( 6 0 . 0 ) % ( 33 . 3 ) % F i n a n c e C o s t P B T ( 7 . 5 ) % 3 7 3 7 N A 4 0 1 0 1 0 N A N A T a x P A T 2 / 7 2 / N A 3 5 ( 22 . 9 ) % P A T M a r g i n s ( % ) 5 . 7 9 % 4 . 9 2 % 7 . 1 0 % 8 7 B p s ( 1 3 1 ) B p s D i l u t e d E P S ( I N R ) ( 22 . 6 ) % 2 . 2 9 2 . 3 1 ( 0 . 9 ) % 2 . 9 6

C O M S Y N P A R T I C U L A R S ( I N R M n ) Y - O - Y O p e r a t i o n a l R e v e n u e 1 , 9 1 0 2 , 0 6 7 ( 7 . 6 ) % T o t a l E x p e n s e s 1 , 6 7 2 1 , 8 1 0 ( 7 . 6 ) % E B I T D A 2 3 8 2 5 7 ( 7 . 4 ) % E B I T D A M a r g i n s ( % ) 1 2 . 4 6 % 1 2 . 4 3 % 3 B p s O t h e r I n c o m e 1 9 11 7 2 . 7 % D e p r e c i a t i o n 7 0 6 2 1 2 . 9 % F i n a n c e C o s t 4 3 5 6 ( 2 3 . 2 ) % P B T 1 44 1 5 0 ( 4 . 0 ) % T a x 3 0 3 7 ( 1 8 . 9 ) % P A T 11 4 11 3 0 . 9 % P A T M a r g i n s ( % ) 5 . 9 7 % 5 . 4 7 % 5 0 B p s O t h e r C o m p r e h e n s i v e I n c o m e - ( 1 ) N A T o t a l C o m p r e h e n s i v e I n c o m e 11 4 11 2 1 . 8 % D i l u t e d E P S ( I N R ) 9 . 6 7 9 . 5 6 1 . 2 %

C O M S Y N P A R T I C U L A R S ( I N R M n ) P A R T I C U L A R S ( I N R M n ) 5 8 6 6 8 9 A SS E T S 6 5 0 7 8 1 E Q U I T I E S & L I A B I L I T I E S N o n - c u rr e n t A ss e t s S h a r e h o l d e r F u n d s 11 8 ( A ) S h a r e C a p i t a l 11 8 ( A ) P r o p e r t y , P l a n t & E q u i p m e n t 5 8 0 5 9 5 4 6 8 1 3 9 ( B ) R e s e r v e s & S u r p l u s 5 7 1 ( B ) C a p i t a l w o r k - i n - p r o g r e ss 1 7 3 2 ( C ) O t h e r F i n a n c i a l A ss e t s 3 2 N o n - c u rr e n t L i a b i l i t i e s 2 4 3 3 1 3 ( D ) O t h e r N o n - C u rr e n t A ss e t s 3 0 2 0 2 2 6 7 ( A ) L o n g - t e r m B o rr o w i n g s 1 0 1 0 ( B ) O t h e r F i n a n c i a l L i a b i l i t i e s 3 1 3 6 ( C ) D e f e rr e d T a x L i a b i l i t i e s ( N e t ) ( D ) L o n g - t e r m p r o v i s i o n s C u rr e n t A ss e t s 7 1 7 6 1 9 5 3 8 C u rr e n t L i a b i l i t i e s 3 9 8 1 9 2 3 0 2 ( A ) I n v e n t o r i e s 2 9 0 1 7 9 3 5 9 1 8 4 ( A ) S h o r t t e r m B o rr o w i n g s ( B ) T r a d e R e c e i v a b l e s 1 3 9 ( B ) T r a d e P a y a b l e s 5 9 ( C ) C a s h & C a s h E q u i v a l e n t s 8 4 11 6 2 8 ( C ) O t h e r F i n a n c i a l L i a b i l i t i e s ( D ) B a n k b a l a n c e o t h e r t h e n ( C ) 4 1 11 2 8 ( D ) O t h e r C u rr e n t L i a b i l i t i e s ( E ) S h o r t - t e r m l o a n s & a d v a n c e s 1 4 1 6 ( E ) S h o r t - t e r m p r o v i s i o n s ( F ) O t h e r F i n a n c i a l A ss e t s 7 2 4 7 ( G ) O t h e r C u rr e n t A ss e t s 6 1 4 0 G R A N D T O T A L - E Q U I T I E S & L I A B I L I T E S 1 , 3 6 7 1 , 4 00 G R A N D T O T A L — A SS E T S 1 , 3 6 7 1 , 4 00

) e S C O M S Y N D E B T T O E Q U I T Y ( x ) P A T ( I N R M N ) & P A T M A R G I N ( % ) R E V E N U E ( I N R M N ) & E B I T D A M A R G I N ( % ) 5 . 4 7 % 5 . 9 7 % 1 2 . 2 4 % 1 2 . 4 6 % 9 . 8 3 % 4 . 4 5 % i m c H O 3 . 8 4 % 1 , 6 1 0 1 , 1 9 0 F Y 1 7 F Y 1 8 F Y 1 9 F Y 2 0 F Y 1 7 F Y 1 8 F Y 1 9 F Y 2 0 F Y L / F Y I 8 F Y 1 9 F Y 2 0 M mmm R e v e n u e — == E B I T D A M a r g i n mmm P A T ( I N R M n ) — = P A T M a r g i n ( % ) m @ D e b t t o E q u i t y W O R K I N G C A P I T A L C Y C L E N E T W O R T H ( I N R M n ) A N D E P S ( I N R ) B OO K V A L U E P E R S H A R E ( I N R ) 1 0 4 a Q 7 9 3 9 . 6 7 1 0 3 7 6 9 5 7 / 5 9 3 5 . 0 4 0 . 5 4 9 . 6 5 8 . 3 F Y 1 7 F Y 1 8 F Y 1 9 F Y 2 0 F Y 1 7 F Y 1 8 F Y 1 9 F Y 2 0 F Y 1 7 F Y 1 8 F Y 1 9 F Y 2 0 ee W o r k i n g C a p i t a l D a y s == I n v e n t o r y D a y s g a m e N e t W o r t h ( I N R M n ) E P S @ B oo k V a l u e p e r S h a r e

C O M S Y N S h a r e P r i c e D a t a a s o n 3 1 ° t M a r c h , 2 0 2 0 6 0 % 5 0 % 4 0 % 3 0 % 2 0 % C N 1 0 % 0 % - 1 0 % - 2 0 % - 3 0 % - 4 0 % | | | | | I | | I | | A p r - 1 9 M a y - 1 9 J u n - 1 9 J u l - 1 9 A u g - 1 9 S e p - 1 9 O c t - 1 9 N o v - 1 9 D e c - 1 9 J a n - 2 0 F e b - 2 0 M a r - 2 0 —— C o m s y n —— S e n s e x S h a r e H o l d i n g P a tt e r n a s o n 3 1 % M a r c h 2 0 2 0 P r i c e D a t a a s o n 3 1 * t M a r c h , 2 0 2 0 TT S F a c e V a l u e 1 0 . 0 P r o m o t e r s C M P 4 3 . 3 e r t y 5 2 W ee k H / L 6 7 . 0 5 / 3 6 . 4 0 M a r k e t C a p ( I N R M n ) 5 11 . 7 N o . o f S h a r e o u t s t a n d i n g ( M n ) 11 . 8 P u b l i c R P A o y . 1 Y e a r A v g . T r a d i n g V o l u m e ( ' 000 ) 6 . 3