Investor Presentation

INVESTOR PRESENTATION Q2 & H1 FY27 Disclaimer The Presentation is to provide the general background information about the Company’s activities as at the date of the Presentation. The information contained herein is for general information purposes only and based on estimates and should not be considered as a recommendation that any investor should subscribe / purchase the company shares. The Company makes no representation or warranty, express or implied, as to, and does not accept any responsibility or liability with respect to, the fairness,accuracy, completeness or correctness of any information contained herein. This presentation may include certain “forward looking statements”. These statements are based on current expectations, forecasts and assumptions that are subject to risks and uncertainties which could cause actual outcomes and results to differ materially from these statements. Important factors that could cause actual results to differ materially from our expectations include, amongst others, general economic and business conditions in India and abroad, ability to successfully implement our strategy, our growth & expansion plans and technological changes, changes in the value of the Rupee and other currencies, changesin theIndian andinternational interest rates, change inlaws and regulations thatapplyto theIndian andglobalindustries that we serve, increasing competition, changes in political conditions in India or any other country and changes in the foreign exchange control regulations in India. Neither the company, nor its Directors and any of the affiliates or employees have any obligation to update or otherwise revise any forward-looking statements. The readers may use their own judgment and are advised tomake their own calculations before deciding onany matter basedon the information given herein. No part of this presentation may be reproduced, quoted orcirculated without prior written approval from Vimta Labs Ltd. Table Of • Q2 & H1 FY27 Earnings Contents • Company Overview • Industry Landscape • Our Competitive Advantage • Way Forward Q2 & H1 FY27 Earnings Section • Q2 & H1 FY27 Highlights • Key Metrics: Q2 & H1 FY27 • Profit & Loss Statement • Financial Track Record • Shareholding Pattern Q2 FY27 Highlights Rs 408 Rs 1,149 Mn Rs 275 Mn Mn Margin 35.5% Total Income EBITDA PBT Rs 206 Rs 4.6 Rs 92 Mn Margin 17.9% CAPEX (Cash EPS PAT Outflow) H1 FY27 Highlights Rs 819 Rs 2,278 Mn Rs 559 Mn Mn Margin 36.0% Total Income EBITDA PBT Rs 417 Rs 9.3 Rs 701 Mn Margin 18.3% Cash & Cash EPS PAT Equivalents* * Cash & Cash Equivalents include other bank balances Key Metrics: Q2 FY27 Total Income EBIDTA & EBIDTA PAT & PAT Margin Basic EPS (In ₹) (In ₹ Mn) Margin (In ₹ Mn, %) (In ₹ Mn, %) EBIDTA EBIDTA Margin PAT PAT Margin 9.9% 10.5% 3.5% YoY YoY YoY 19.1% 18.6% 17.9% 35.5% 35.3% 36.4% 1,045 1,129 1,149 369 411 408 199 210 206 4.5 4.7 4.6 Q2FY26 Q1FY27 Q2FY27 Q2FY26 Q1FY27 Q2FY27 Q2FY26 Q1FY27 Q2FY27 Q2FY26 Q1FY27 Q2FY27 Key Metrics: H1 FY27 Total Income EBIDTA & EBIDTA PAT & PAT Margin Basic EPS (In ₹) (In ₹ Mn) Margin (In ₹ Mn, %) (In ₹ Mn, %) EBIDTA EBIDTA Margin PAT PAT Margin 11.8% 13.2% 7.3% YoY YoY YoY 35.5% 35% 36.0% 19.0% 18.3% 2,038 2,278 723 819 388 417 8.7 9.3 H1FY26 H1FY27 H1FY26 H1FY27 H1FY26 H1FY27 H1FY26 H1FY27 Profit & Loss Statement Particulars (₹ Mn) Q2 FY27 Q1 FY27 QoQ(%) Q2 FY26 YoY (%) H1 FY27 H1 FY26 YoY (%) Revenue from Operations 1,120 1,091 1,018 2,211 1,994 Other Income 29 38 27 67 44 Total Income 1,149 1,129 1.8% 1,045 9.9% 2,278 2,038 11.8% Material and Testing Costs 262 226 201 488 389 Cost of lab setup - 0 0 0 0 Changes in inventories of work-in-progress - - - - - Employee benefits expense 307 294 286 601 564 Other expenses 173 197 189 370 361 Total Expenses 741 718 676 1,459 1,315 Exceptional Item - - - - - EBIDTA 408 411 -0.8% 369 10.5% 819 723 13.2% EBIDTA (%) 35.5% 36.4% 35.3% 36.0% 35.5% Finance costs 4 2 4 6 7 Depreciation expense 129 125 102 254 201 PBT 275 283 -2.9% 263 4.8% 559 515 8.4% PBT (%) 24.0% 25.1% 25.1% 24.5% 25.3% Tax 69 73 64 142 127 PAT 206 210 -2.0% 199 3.5% 417 388 7.3% PAT (%) 17.9% 18.6% 19.1% 18.3% 19.0% Basic EPS (INR) 4.6 4.7 -2.1% 4.5 3.4% 9.3 8.7 7.0% Financial Track Record TOTAL INCOME (₹ Mn) PROFITABILITY (₹ Mn) EBITDA & EBITDA PAT & PAT Margin Margin 19% 10.5% 29% 31% 33% 36% 36% 36% 16.2% 15% 15% 17% 19% 18% 17.0% CAGR CAGR CAGR 2,797 3,216 2,923 3,482 4,163 2,278 (FY22-FY26) 817 984 977 1,262 1,489 819 (FY22-FY26) 413 482 488 668 775 417 (FY22-FY26) FY22 FY23 FY24 FY25 FY26 H1 FY27 FY22 FY23 FY24 FY25 FY26 Q2 FY27 FY22 FY23 FY24 FY25 FY26 Q2 FY27 Total Revenue EBIDTA EBIDTA Margin PAT PAT Margin BALANCE SHEET RATIOS RoE(%) RoCE(%) Debt to Equity Total Capex 18% 17% 15% 18% 17% 8% 25% 22% 19% 23% 21% 11% 0.08 0.05 0.06 0.02 0.01 0.03 450 492 763 791 998 272 FY22 FY23 FY24 FY25 FY26 H1 FY27 FY22 FY23 FY24 FY25 FY26 H1 FY27 FY22 FY23 FY24 FY25 FY26 H1 FY27 FY22 FY23 FY24 FY25 FY26 H1 FY27 1.Financial numbers for the period FY24 & FY25 are from continuing operations and exclude Diagnostic and Pathological services business 2.CAGR for the period FY20-FY26 10 Shareholding Pattern Shareholding as on 30th September 2026 Share Information as on 30th September 2026 NSE Ticker VIMTALABS BSE Ticker 524394 Market Cap (INR Cr) 2,694.95 % free-float 64.36% Others Promoters 58.81% Free-float market cap (INR Cr) 1,734.42 35.64% Total Debt (INR Mn) 144.34 Cash & Cash Equivalents (INR Mn)** 701.12 Shares Outstanding 4,46,99,859 0.48% 3M ADTV (Shares)* 4,05,173.04 5.07% 3M ADTV (INR Cr)* 24.74 Industry TIC *Source: NSE & BSE 11 **Cash and Cash equivalents includes other bank balances Company Overview Section • Vimta at a Glance • Our Journey • Our Offerings • Geographical Presence • Management 1122 Vimta at a Glance Established in 1984, VIMTA is one of India’s most renowned companies for contract research and testing, recognized for its high-quality, cutting-edge technology enabled wide spectrum, reliable services and vast experience. The company’s broad capabilities span across biologics, small molecules, agro-chemicals, food & beverages, electronics, medical devices, home and personal care products, and environment testing. 42+ Years 1,400+ ~600,000 10 ~100 Of experience in CRTO Dedicated Multi- Sq. Ft. of Ultra- Labs and Offices Successful Regulatory industry Disciplinary Team modern lab spaces across India Audits Our Journey Infrastructure People Investment Capabilities Revenues 2024 ~600,000 ft2 1300+ 492 M Pharma & Biopharma: Discovery & development 3,223 M services; Food; Environment; Electronics Testing Analytical –Pharma, Biopharma & Food; Clinical 2015 400,000+ ft2 1000+ 580 M Research; Preclinical; Clinical Diagnostics; 1,073 M Environment Testing 2006 200,000+ ft2 600+ 992 M Clinical Research; Environment; Analytical Testing – 542 M Food & Pharma 1992 50,000+ ft2 150+ 85 M Environment; Analytical –Food & Pharma; 16 M Toxicology; Material testing; Clinical Research 1984 500 ft2 6 200,000 Minerals & ores; Metals; Rice bran oil testing 156,000 1.Investment & Revenues in INR 2.Investments depicted may have spread across more than the denoted year 14 Our offerings Drug discovery and development services Food, Agri & Environmental Testing Electronics & Electricals Testing 1. Drug discovery and development services Offerings Pharma Analytical Clinical Research Preclinical Research Pharmaceuticals, Biologics, Medical Industry Pharmaceuticals, Biologics, Nutraceuticals, Medical Devices, Animal Health Device, Agrochemical, Speciality Chemicals Accreditations & DCA, USFDA, WHO, EMA, CDSCO, USFDA, WHO, MHRA, Regulatory OECD-GLP, CCSEA, DSIR, AAALAC DRAs of Ukraine, Turkey NPRA, and European DRAs Approvals Wide range of analytical services • E&L studies • Microbiology • BA/BE Studies • Comprehensive in vitro, ex vivo • Stability testing • Immunogenicity and in vivo studies • Method studies • Bioanalytical • ADME, and PK development • Characterization • Clinical Trials (Phase I to • IN [Showing first 8,000 characters — download PDF for full document]