Investor Presentation for Q1FY27

KDDL Limited Kamla Centre, SCO 88-89, Sector 8-C, Chandigarh - 160 009, INDIA. Tel: +91 172 2548223/24, 2544378/79 Fax: +91 172 2548302, Website:www.kddl.com ;CIN-L33302HP1981PLC008123 Ref: KDDL/CS/2026-27/17 Date: 4th August, 2026 National Stock Exchange of India Limited BSE Limited, Exchange Plaza, C-1, Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra, Dalal Street, Mumbai - 400001 Mumbai - 400 051 Trading Symbol : KDDL Scrip Code : 532054 Subject: Investor Presentation Dear Sir/ Madam, Please find enclosed Investor Presentation for Q1 FY27. Kindly take the same on record. Thanking you, Yours truly For KDDL Limited Brahm Prakash Kumar Company Secretary KDDL Limited Investor Presentation Q1FY27 Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by KDDL 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. This Presentation contains certain forward looking statements concerning the Company’s future business prospects and business profitability, which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and abroad, ability to attract and retain highly skilled professionals, time and cost over runs on contracts, our ability to manage our international operations, government policies and actions regulations, interest and other fiscal costs generally prevailing in the economy. The Company does not undertake to make any announcement in case any of these forward looking statements become materially incorrect in future or update any forward looking statements made from time to time by or on behalf of the Company. Q1FY27 Performance Rs in Cr Total Income* EBITDA PAT n +34.4% +6.3% +40.8% -1.8% +63.9% -1.5% l a 145.3 154.4 36.4 35.7 19.8 19.5 n 114.8 25.4 a 11.9 Q1FY26 Q4FY26 Q1FY27 Q1FY26 Q4FY26 Q1FY27 Q1FY26 Q4FY26 Q1FY27 Total Income* EBITDA PAT d +35.7% +10.7% +34.8% +14.1% +50.7% +29.6% t 647.0 108.4 44.7 d 584.7 95.0 i 476.9 80.4 34.5 l 29.7 Q1FY26 Q4FY26 Q1FY27 Q1FY26 Q4FY26 Q1FY27 Q1FY26 Q4FY26 Q1FY27 *Includes Other Income Standalone Profit & Loss Statement Profit & Loss (Rs. Cr.) Q1FY27 Q1FY26 YoY% Q4FY26 QoQ% FY26 Revenue 153.9 110.1 39.8% 147.5 4.4% 495.8 Other Income 0.5 4.7 -2.2 10.2 Total Income 154.4 114.8 34.4% 145.3 6.3% 506.0 Cost of Goods Sold 40.4 27.3 38.2 127.1 Gross Profit 114.0 87.5 30.3% 107.1 6.5% 378.9 Gross Profit Margin (%) 73.8% 76.2% 73.7% 74.9% Employee Expenses 35.3 29.2 32.9 120.2 Other Expenses 43.0 32.9 37.7 141.8 EBITDA 35.7 25.4 40.8% 36.4 -1.8% 116.9 EBITDA Margin (%) 23.2% 22.1% 25.1% 23.1% Depreciation 6.1 6.1 6.1 24.2 EBIT 29.6 19.3 53.4% 30.3 -2.1% 92.7 EBIT Margin (%) 19.2% 16.8% 20.8% 18.3% Interest 3.4 3.5 3.7 14.3 PBT (before exceptional items) 26.2 15.8 66.0% 26.6 -1.3% 78.4 PBT Margin (%) (before exceptional items) 17.0% 13.8% 18.3% 15.5% Other Income- Dividend 0.0 0.0 0.0 18.0# PBT (After exceptional items) 26.2 15.8 66.0% 26.6 -1.3% 96.5 PBT Margin (%) (after exceptional items) 17.0% 13.8% 18.3% 19.1% Tax 6.7 3.9 6.8 19.9 PAT 19.5 11.9 63.9% 19.8 -1.5% 76.6 PAT Margin (%) 12.6% 10.4% 13.6% 15.1% EPS (Rs.) 15.9 9.68 16.1 62.28 #Dividend Income received from Mahen Distribution Ltd 4 Consolidated Profit & Loss Statement Profit & Loss (Rs. Cr.) Q1FY27 Q1FY26 YoY% Q4FY26 QoQ% FY26 Revenue 633.8 465.0 36.3% 575.0 10.2% 2,153.4 Other Income 13.2 11.9 9.7 54.3 Total Income 647.0 476.9 35.7% 584.7 10.7% 2,207.8 Cost of Goods Sold 366.0 273.8 334.1 1,276.3 Gross Profit 281.0 203.1 38.3% 250.6 12.1% 931.4 Gross Profit Margin (%) 43.43% 42.59% 42.86% 42.2% Employee Expenses 83.7 59.9 74.4 271.0 Other Expenses 88.8 62.8 81.1 297.3 EBITDA 108.4 80.4 34.8% 95.0 14.1% 363.2 EBITDA Margin (%) 16.76% 16.86% 16.26% 16.4% Depreciation 34.8 26.9 33.0 122.4 EBIT 73.6 53.5 37.7% 62.1 18.6% 240.7 EBIT Margin (%) 11.38% 11.21% 10.61% 10.9% Interest 11.7 9.5 11.5 42.4 Share of Profit / (Loss) of equity accounted investees 0.0 -0.1 -0.1 -0.2 Exceptional Expense 0.0 0.0 0.0 2.4# PBT 62.0 43.9 41.1% 50.4 22.9% 195.7 PBT Margin (%) 9.58% 9.21% 8.62% 8.9% Tax 17.2 14.2 15.9 60.5 PAT 44.7 29.7 50.7% 34.5 29.6% 135.2 PAT Margin (%) 6.92% 6.23% 5.91% 6.1% EPS (Rs.) 25.0 16.6 20.6 71.63 #Statutory impact of Labor Codes of Rs. 2.45 Cr Segment wise – Mid-to-Long Term Outlook Estimated Growth / Key Market Focus Growth Drivers / Opportunities Business Segment Potential (5 -7 Years) Dials & Hands Rising demand from Japanese brands; growth in handcrafted & enamel Swiss, Indian, and Japanese brands ~10–12% CAGR work Growing Swiss demand; focus away from Indian market; cost-effective Bracelets Swiss mid-to-high-end segment ~20–25% CAGR production Cases & Swiss mid-end market Strong Swiss growth; localization and cost competitiveness ₹50–75 Cr opportunity Related Parts (China+1 opportunity) EIGEN US & European Markets High Precision, complex parts for various segments ~ 20-25% CAGR Ornapac High export potential with Swiss watch & global jewelry brands; Domestic (watches, jewelry) & Exports ₹80–100 Cr opportunity (Packaging) sustainability trend Swiss Swiss high-end & mid-end brands High-value niche product Premium niche growth potential Manufacturing Our Business Legacy & Leadership • Over 40 years of excellence in watch components and precision manufacturing • Among the largest independent dial and hand manufacturers serving global luxury brands Global Presence • Operations across India and Switzerland, serving top International brands • Exports contribute significantly to revenue, supported by long-standing OEM partnerships E L Diversified Business Portfolio F • Watch Components: Dials, Hands, Indexes and Bracelets • Ornamental Packaging (Ornapac): Luxury boxes for Watches & Jewellery L • Precision Engineering (Eigen): High-precision components for auto, aerospace, Industrials and Alternate Energy Innovation & Craftsmanship • Focus on artisanal, high-value products – stone dials, enamel work, gold hands U • Continuous investment in automation, design, and sustainability. Strategic Strength • Steady growth with expanding export footprint and operating leverage • Strong synergies across divisions enabling integrated value creation. Charting a Progressive Journey • 2019: Acquired Estima AG., a • 1996: Started manufacturing Swiss watch hand watch hands in Bengaluru manufacturing company in • 1998: Brand name TARATEC Grenchen adopted for export • 2020: Added a new unit for • 2003: Ventured into Luxury watch indexes and appliqués watch retail through Ethos in Bengaluru (Subsidiary) 1983 - 1995 1996 - 2006 2012 - 2018 2018 - 2020 2022 - 2026 • 1983: Began producing watch • 2006: Established EIGEN • 2022: Listed Ethos on BSE and dials at Parwanoo for the precision stamping division in NSE through a [Showing first 8,000 characters — download PDF for full document]