Investor Presentation

October 15, 2026 To, To, Listing Department Listing Department BSE Limited National Stock Exchange of India Limited P.J Towers, Dalal Street, Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Fort, Mumbai – 400 001 Bandra Kurla Complex, Bandra (E), Mumbai – 400 050 Scrip Code: 532375 Symbol: TIPSMUSIC Dear Sir/ Ma’am, Subject: Submission of Investor Presenta(cid:415)on Pursuant to Regula(cid:415)on 30 of SEBI (Lis(cid:415)ng Obliga(cid:415)ons and Disclosure Requirements) Regula(cid:415)ons 2015, we enclose herewith a copy of Investor Presenta(cid:415)on with respect to Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026. The same shall be uploaded on our website h(cid:425)ps://(cid:415)ps.in. We request you to kindly take the above informa(cid:415)on on record. Thanking You, For TIPS MUSIC LIMITED Bijal R. Patel Company Secretary Encl: As Above TIPS MUSIC LIMITED 601, Durga Chambers, 6th Floor, Linking Road, Khar (West), Mumbai 400 052. Tel.: +91- 22-6643 1188, Email: info@tips.in, Website: www.tips.in CIN.: L92120MH1996PLC099359 Investor Presentation - Q2FY27 Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by Tips Music 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. Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the Company’s ability to successfully implement its strategy, the Company's future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cashflows, the Company's market preferences and its exposure to market risks, as well as other risks. The Company's actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections. All Maps used in the Presentation are not to scale. All data, information and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness. Company Overview KEY FACTS Catalogue comprises of music in over Debt free company Only listed player to Established 25 languages available across multiple platforms with ₹311 cr of capability expense off 100% of globally cash & investments content cost in the quarter of 73% 94 25+ 164.5 mn Revenue through release Employees Partners across subscribers on digital platforms (Q2FY2027) media business YouTube (H1FY2027) Target Founded Year Website Industry Indian Subcontinent & 1988 www.tips.in Media & Entertainment Diaspora What Makes Us Unique Optimising Capital Allocation Sustainably Increasing Market Share Our Content Powers Global Platforms Key Growth Drivers Ahead The Subscription Wave Growing listenership & Increasing Content Addition Optimising Capital Allocation through Buybacks & Dividends 275 271 267 71 71 62 40 56 59 47 44 4 13 2 2 0.5 10 2 5 4 7 2 14 2 2 19 0.3 2 13 0.0 3 21 0.1 3 0.3 6 0.3 0.3 0.2 0.2 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 H1FY27 Net Cash/Debt Content Cost Interest Cost Dividend Buybacks Reducing Equity Shares* -27% 17.31 15.96 15.36 14.32 12.97 12.84 12.78 12.78 12.78 12.71 FY09 FY10 FY13 FY16 FY20 FY23 FY24 FY25 FY26 H1 FY27 Q2FY27 Interim Dividend of Rs 6.5 per share, Total Payout for H1FY27 stood at Rs 127.1 Cr (including buyback) *Note : No. of shares after share split Sustainably Increasing Market Share: Revenues Surged 2x in Last 3 Years Music Sector* Revenues (₹ Crs) (₹ Crs) 5,527 376 8.3% 4,716 4,348 +29.0% 3,979 3,906 CY23 CY24 CY25 CY26E# CY28E# FY22 FY23 FY24 FY25 FY26 *Source: EY-FICCI M&E Report 2026; # EY Estimates. Note: Music industry revenue are presented net-of-tax, live performance and artist management. Our Content Powers Global Platforms Digital Platforms Sync Deals Content Broadcasters Key Growth Drivers Ahead • Industry Subscription Revenue is growing by approx. 40-50% CAGR Subscription • Spotify expects the number of paid subscribers in India to reach 150 million • Post consolidation of music platforms the top 4 players are investing heavily in growing subscribers Shorts consumption far exceeds other digital formats; monetization can significantly step up revenues Monetization of shorts • Current fixed price model will migrate to share of advertising revenue • Over 1 trillion Shorts have been viewed in India since its 2020 launch • Industry Revenue is growing at approx. 40-50% CAGR and expected to surpass INR 2,500-3,000 Public Performance crores over the next 5 years Rights • Better Intellectual Property (IP) monetization through stronger enforcement of public performance rights Warner Music Group (WMG) and Universal Music Group (UMG) have signed a spate of deals in the AI space including UMG's recent deal with Nvidia Royalty from AI • Music Industry's aim is to create a legal framework for training AI on copyrighted music and use AI ethically to protect the rights of Creators and copyright holders *Source: EY-FICCI M&E Report 2025;EY-FICCI M&E Report 2026; Industry News: Financial Content Global Subscription Streams Account For 3x the Revenue of Ad-supported Streams Global Music Revenue Sources 2.2% 2.0% 2.8% 2.5% 9.3% 9.7% 16.6% CY2024 16.4% CY2025 51.2% 52.4% 17.1% 17.7% Subscription audio streams Ad-supported streams Synchronisation Performance rights Physical Download & Other digital In 2025, streaming comprised 69.6% of total revenues and of all streams were subscription based STREAMING PHYSICAL PERFORMANCE RIGHTS Global music labels earn 50-90 paise per stream, whereas Physical formats grew by US$390 million, reaching US$5.3 Performance rights revenues grew by 0.3% in 2025, labels in India earn 4-10 paise per stream billion globally in 2025, an 8.0% increase and the fastest reaching US$2.9 billion, and accounting for 9.3% of growth rate across all segments global recorded music revenue *Source: IFPI GMR (2026), News Article Growing Listenership & Increasing Content Addition New Songs Added Annual YouTube Views (in. Bn) Quarterly YouTube Views (in. Bn) New releases in Q2FY27 733 57.4 54.3 53.2 52.0 37% 228.3 48.5 210.4 193.9 112.7 59.6 73 Q2FY27 73 Q1FY27 FY24 [Showing first 8,000 characters — download PDF for full document]