Investor Presentation

ROLEX RINGS LIMITED FORGING BRILLIANCE, SHAPING GREENER FUTURE Investor Presentation August 2026 Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by Rolex Rings 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 what so ever. 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 cash flows, 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. Q1 FY27 Financial Highlights Chairman & MD’s Message “We have had a good start to FY27. Revenue grew by 4% to Rs. 304 crores with Gross Margins & profitability improving. Our order book stayed healthy through the quarter. The constraint was labour availability, not demand. A shortage of workers on the shop floor meant we couldn't convert that order book into output at the pace we wanted. We are glad to report that the labour situation improved from June onwards, and by the start of Q2 FY27, our operations were back to running normally. Manesh Madeka The real highlight of the quarter was our export business. Exports grew well this quarter and now make up more than Chairman & MD half of our component sales, led by strong growth in automotive components. What stands out most is a change in customer behaviour - buyers who had been cautious and holding back through FY26 are now placing orders again with confidence. This shift matters because it tells us that demand overseas is genuinely picking up. Despite the US imposing tariffs, business has not been affected and is coming back to normalcy. On capital allocation, we followed through on a commitment we made back in April: Rs. 180 crore buyback got concluded during the quarter, with the Promoter Group choosing not to participate so that the full benefit flowed to our public shareholders. Aso of today, we are fully debt-free and clear of all legacy CDR obligations. We see this as the first of many steps in returning value to shareholders in a business with a much cleaner capital structure. Looking ahead, with the labour situation normalized, US re-engaging, and Europe continuing to build on our expanding automotive presence there, we head into the rest of FY27 with confidence with a mid-teen growth guidance and in our ambition to be the most trusted precision forging partner for the world's leading bearing and automotive OEMs Q1 FY27 Key Performance Highlights Revenue Revenue Total Revenue Gross Profit & GP Margin Bearing Rings (A) Auto Components (B) (A + B) and also includes scrap revenue & export incentives 118 163 304 169 Rs. Crs. Rs. Crs. Rs. Crs. Rs. Crs. (-6% YoY) (+13% YoY) (+4% YoY) GP Margin : 56% Bearing Rings (Regional Mix) Auto Components (Regional Mix) 27% 28% 73% 72% Domestic Exports Domestic Exports EBITDA EBITDA Margin Profit After Tax PAT Margin (excl. other income) (excl. other income) 69 22.6% 60 19.8% Rs. Crs. Rs. Crs. (+12% YoY) (+150 bps YoY) (+22% YoY) (+290 bps YoY) Q1 FY27 Profit & Loss Statement Particulars (Rs. Crs.) Q1 FY27 Q1 FY26 YoY Revenue from operations in Q1 Revenue from Operations 304.3 291.6 4% FY27 was impacted by a labour Raw Material & Change in Inventory 135.0 143.7 shortage, despite a healthy order book. However, the labour Gross Profit 169.3 147.9 15% situation normalized from June onwards, and by the start of Q2 Gross Margin % 55.6% 50.7% 490 bps FY27, our operations were back Employee costs 19.6 17.6 to running normally. Other expenses 81.0 68.6 EBITDA 68.7 61.6 12% EBITDA Margin % 22.6% 21.1% 150 bps Other Income 19.8 15.6 Depreciation 9.0 9.0 EBIT 79.5 68.2 17% EBIT Margin % 26.1% 23.4% 270 bps Finance Cost 0.2 0.2 Profit before tax 79.3 68.0 17% PBT Margin % 26.1% 23.3% 270 bps Tax 19.1 18.8 Profit After Tax 60.2 49.2 22% PAT Margin % 19.8% 16.9% 290 bps EPS (Rs.) 2.21 1.81 22% ABOUT THE COMPANY About Rolex Rings Largest Forging Capacity in India Revenue Mix (FY26) Geography Wise (%) Rolex Rings is one of India’s top manufacturer and global supplier of Forged and machined components, supplying parts to more than 17 countries in Europe, South America, North America and Asia Diverse Product Portfolio 1,65,000 MTPA Production Capacity ✓ One of the key supplier of Bearing Rings in India and supplier to most of the leading bearing companies India Exports ✓ Tier-1 supplier to global auto companies 14 Product Category Mix (%) Countries Global Presence Manufacturing Infrastructure ✓ Manufacturing infrastructure includes combination of multiple high-speed hot 47% formers from Sakamura, Hatebur, Enomoto, Eumuco, & Kurimoto Customers 45% Customer Diversification ✓ Existing Machining Lines consist of CNC/VMC spindles from DMG, FUJI, Hyundai, Mazak, Muratec, ACE, TSUGAMI Bearing Rings Automotive Component Million Others Machining Capacity (pcs/year) Corporate Video – LINK Our Journey ✓ Upgraded forging facility ✓ Sakamura HBP-160 machine ✓ Started manufacturing installed (Japanese High speed hot of bearing rings with ✓ Initial exports with a leading Former) purchased - 170 traditional forging European customer as the strokers per/min ✓ Private Equity Invested - ✓ IEC obtained for anchor; established global Rivendell PE Investment ✓ One of the largest exports bearing ring credentials received ~Rs. 150 Crs. Rolex Rings manufacturer of hot forged established ✓ Unit 1 Commissioned ✓ First Exports to Brazil & rolled rings in India. ✓ Unit 2 Commissioned France 1980 1980 - 1991 1991 - 1998 2002 - 2005 2007 - 2009 2010 - 2012 2013 - 2018 2021 2022 - 2024 2025 - 2026 ✓ Installed SMS ✓ Auto pivot via a Listing on NSE & ✓ Net cash positive by FY22; ✓ Rs. 101 Crs. CDR recompense Meer (German leading global OEM BSE on 9th August (Zero Debt Company – Out settled forging line) 2021 of CDR Scheme) ✓ Expanded to 2W–HCV ✓ The Company announced a ✓ HM75 installed range ✓ Commissioned 16MW [Showing first 8,000 characters — download PDF for full document]