Investor Presentation

YOUR \PARTNER BEYOND PRODUCTS August 06, 2026 National Stock Exchange of India Limited BSE Lindted Exchange Plaza, 5th Floor, Corporate Relationship Department, Plot No. qu, G Block, 2nd Floor, New Trading Wing, Bandra - Kurla Complex Rotunda Building, P.I. Towers, Bandra (E), Mumbai -400 051 Dalal Street, Mumbai - 400 001 Symbol: ELIN Scrip Code: 543725 ISIN: INE050401020 Dear sir/ Ma'am, Subject: Investor Presentation on unaudited financial results of the Company for Ql of FY 2026-27 under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Pursuant to the Regulation 30 read with Schedule Ill (Part A) (15) of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find attached investor presentation on unaudited financial results of the Company for Ql of FY 2026-27. Thanking You Yours faithfully, For Elin Electronics Limited Lata Rani Pawa Company Secretary & Compliance Officer M. No.: A30540 cs@e]inindia.com Encl: As above ELIN ELECTRONICS LIMITED CIN : L29304DL1982PLC428372 Now D®lhl Chazlabad Coa Baddl Bhlwadl 24 NR 37 ee 7 wg D1 i as , rt e yB er la hhe g id a -ar n& a 1jt 0, RC 00ao 2mrp o Rr oa ate d ,Office GC B Inu hd- al1 ua zs4 n t ir a2 d i bas, l a1 h dAa4 h r 3 (ea U, ar1 , .R P4 So .4 i )ta , e -d1 N4 014 o 0./ 1 01 9,144/2 GL E- s o8 t aa4 4, t e 0 V 3Ve 7r e 2n ra 2n a I ,n Sdu as lctr eia tel V T Dej il shl ta i rlg i- ce N t- :B a Sle oal lgi ak a nh r ,ho ,l, CC El l- c u2 j, sn a eC - M 3 a P& n uC 1fa5 ,c - tC Su6 ari ln ag rpur Himachalpradesh-174101 Industrial Area Bhiwadi. District.. Alwa r &01143000400 &0120-2701519 & 08326690939 & 9816036987 Rajasthan-301019 Elin Electronics Limited Q1FY27 & FY27 Earnings Presentation August 2026 Disclaimer This investor presentation has been prepared for informational purposes only. This Presentation does not constitute a prospectus or offering memorandum and is not an offer or initiation to buy or sell any securities, nor shall part or all of this presentation form the basis of, or to be relied on in connection with any contract or investment decision in relation to any securities. This Presentation contains forward looking statements based on the currently held outlook of the management of the Company which are expressed in good faith and in management’s opinion are reasonable. The forward looking statements may involve known and unknown risks which may cause the actual results or achievements of the Company to differ materially from those in forward-looking statements. These forward-looking statements represent only the Company’s current intentions, beliefs or expectations, and any forward-looking statement speaks only as of the date on which it was made. The Company assumes no obligation to revise or update any forward looking statements. Agenda S No Description 1 Company Overview 2 Q1 FY27 & FY27 Financial Performance & Business Discussion 3 Future Outlook Elin Electronics at a Glance Who We Are • We are a leading EMS company, manufacturing end-to end product solutions for both international and domestic brands of lighting, fans, and home appliances in India, and are one of the largest fractional horsepower motors manufacturers in India • Serve customers under both OEM (manufacture and supply products basis designs developed by customers) and ODM (conceptualize, design and manufacture) business models • Highly backward integrated with a strong focus on R&D, emerging technologies and cost optimization across products through value analysis and engineering Key Product Verticals EMS Products Components Fractional Medical Moulded and Lighting, Home Other EMS Horsepower Diagnostic Sheet Metal Fans and Appliances Products Motors Cartridges Components Switches Serving a Marquee Customer Base HAVELLS Key Business Segments EMS Products Components Particulars LED Moulded Medical Lighting, Home FHP and Sheet Diagnostic Fans and Appliances Motors Metal Cartridges Switches Component • LED lighting – • Dry and steam FHP motors used in • Medical • Plastic moulded Battens, irons – diagnostic and sheet metal Downlights, cartridges for use parts and • Mixer grinders • Mixer grinder Office, Solar in diagnostic components, • Hand blenders • Hand blender street lights, devices largely for Smart lighting etc • Electric Kettle • Wet grinder customers in the • LED Flashlights • Oil Filled Radiator • Chimney auto ancillary and consumer • Fans – Ceiling, • Hair dryer & • Air conditioner durables sectors Products BLDC Ceiling, straighteners • TPW fans Manufactured Fresh air, TPW • Trimmers etc. • Electric Sterilisers • Modular switches • Heated Hair and sockets Brush • Coming soon – Chimneys, Air Coolers Manufacturing Locations Ghaziabad, Uttar Pradesh Verna, Goa Baddi, Himachal Pradesh Commenced Operations in 1970 Commenced Operations in 1995 Commenced Operations in 2004 Products manufactured • Fractional horsepower motors • Medical diagnostic cartridges • Home appliances – Small appliances & • LED lighting & fans • Plastic mouldedparts and sheet metal Personal Care products • Plastic mouldedparts and sheet metal components components Medium sized Home appliances such as Air coolers, chimneys, OTGs will be made at Bhiwadi Manufacturing Facilities EMSFACILITY PADPRINTING SMT lines, Capacity:600K TOOLROOM PRESSSHOP ASSEMBLYLINES COATING –15Tto350T TESTINGLAB AL DIECASTING POWDERCOATING, 150T-650T MOULDINGSHOP LIQUID PAINTING 50T-700T MOTORS MANUFACTURING METALLIZING Agenda S No Description 1 Company Overview 2 Q1 FY27 & FY27 Financial Performance & Business Discussion 3 Future Outlook Q1FY27 & FY27 Snapshot Profit/(Loss) Before Operating Revenue EBITDA exceptional item INR 3,628 million INR 40 million INR (38) million up ~23% YoY from down ~77% YoY from from INR 2,955 million INR 176 million INR 127 million Net Cash / (Debt) Net WC Days INR 59 million ~54 days from from INR 701 million ~59 days Q1FY27 & FY27 Snapshot INR million Q1-FY26 Q1-FY27 Q4-FY26 Q1-FY27 Revenue 2,955 3,628 3,242 3,628 EBITDA 176 40 60 40 Margin % 5.9% 1.1% 1.8% 1.1% Profit/(Loss) Before exceptional item 127 -38 -17 -38  Revenue grew ~23% on a YoY basis led by a combination of volume and realization growth across categories except motors where there was a decline in overall volumes and revenue  Gross margin & EBITDA margin impacted because:  Gross margins impacted by ~640 bps YoY due to sharp surge in polymer prices on the back of higher crude prices driven the war along with escalation in metal prices especially aluminium as well as the depreciation of the INR vs USD  Unanticipated large revision in minimum wage of ~25% in Ghaziabad w.e.f. April 1, 2026  Change in product mix with decline in higher gross margin products replaced with low gross margin products Revenue Breakdown INR million Q1-FY26 Q1-FY27 Q4-FY26 Q1-FY27 Lighting, Fans & Switches 801 1,060 940 1,060 Small Appliances 686 1,106 940 1,106 FHP Motors 614 456 457 456 Other EMS 154 193 193 193 Total EMS 2,255 2,815 2,530 2,815 Precision Components & Others 613 712 596 712 Medical Cartridges 87 101 116 101 Total Non-EMS 700 813 712 813 Total Revenue 2,955 3,628 3,242 3,628 Expenditure Analysis Q1-FY26 Q1-FY27 Q4-FY26 Q1-FY27 Cost of Material Consumed 72.0% 78.4% 77.3% 78.4% Employee Benefits 14.5% 13.5% 12.9% 13.5% Other Expenses 7.5% 6.9% 7.9% 6.9% EBITDA w/o Other income 5.9% 1.1% 1.8% 1.1% Finance Costs 0.7% 0.8% 0.7% 0.8% Depreciation 2.0% 2.0% 2.0% 2.0% Profit/(Loss) Before exceptional item 4.3% -1.0% -0.5% -1.0% Lighting, Fans & Switches INR million Q1-FY26 Q1-FY27 Q4-FY26 Q1-FY27 Lighting 395 514 395 514 Flashlights 94 75 52 75 Fans 278 429 459 429 Switches 34 41 35 41 Total 801 1,060 940 1,060  Lighting revenue grew basis newly added customers ramping up  While revenue has grown well, change in product mix has impacted margin with downlights being replaced by battens  In the batten category, we could not increase customer prices despite substantial incr [Showing first 8,000 characters — download PDF for full document]