Investor Presentation Q1 FY 2026-2027

Viyash Scientific Limited (Formerly known as Sequent Scientific Limited) Registered Office: 3rd Floor, Srivalli’s Corporate, Plot No.290, Road No.6, Sy.No.33, 34P to 39, Guttala Begumpet, Jubilee Hills, Hyderabad, Shaikpet, Telangana, India-500033 T: +91 40 23635000, E: investorrelations@viyash.com Website: www.viyash.com CIN: L99999TS1985PLC196357 Date: August 12, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Dalal Street, Kurla Complex, Bandra (E), Mumbai - 400 001. Mumbai - 400 051. Scrip code: 512529 Symbol: VIYASH Dear Sir/Madam, Subject: Investor Presentation for Q1 FY 2026-27 Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith the Investor Presentation on unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026. This is for your information and appropriate dissemination. Thanking you. Yours faithfully, For Viyash Scientific Limited (Formerly known as Sequent Scientific Limited) Yoshita Vora Company Secretary R-0 R-43 G-101 G-131 B-179 B-35 R-145 R-156 G-213 G-226 B-242 B-146 R-61 R-163 G-175 G-143 INVESTOR B-46 B-187 R-145 R-127 G-229 PRESENTATION G-127 t B-0 B-127 s e R-85 Q1 FY27 R-219 b G-67 G-217 o B-113 B-217 r White o R-118 R-255 e G-92 G-255 r B-150 e B-255 r VIYA SH SC IEN TIF IC LIMITED Dark Blue e n R-0 x i R-0 t s r o G-161 August 12, 2026 G-74 oC l o B-224 B-136 ol U Blue R-189 G-230 G-161 B-247 1 B-224 R-0 R-43 Marching ahead as an Integrated platform G-101 G-131 B-179 B-35 R-145 R-156 G-213 G-226 B-242 B-146 R-61 R-163 G-175 G-143 Our performance in Q1 FY27 reflects the continued success of our integration efforts and the B-46 B-187 strength of the combined entity. This quarter's results are underpinned by robust execution, R-145 R-127 G-229 G-127 improving operating leverage, and a well-defined growth strategy. The acquisition of Bio For t B-0 B-127 e Life in Italy is a significant step in advancing our strategic focus on the companion animal s R-85 R-219 b G-67 segment, providing us with market access and a platform to launch our product portfolio in G-217 o B-113 B-217 e key European markets. As we move forward, our focus remains on disciplined execution, r White o R-118 R-255 d e G-92 operational efficiency, and strategic investments in line with our long-term strategy for G-255 r B-150 e B-255 e sustainable growth. Dr Hari Babu Bodepudi Dark Blue e n R-0 Viyash Scientific Limited x i R-0 t s r G-161 G-74 C l o B-224 B-136 ol U Blue R-189 G-230 G-161 B-247 B-224 R-0 R-43 G-101 G-131 B-179 B-35 R-145 R-156 G-213 G-226 B-242 B-146 R-61 R-163 G-175 G-143 B-46 B-187 R-145 R-127 G-229 G-127 s Q1FY27 Financial Snapshot t B-0 B-127 s R-85 R-219 b G-67 G-217 o B-113 B-217 r White o R-118 R-255 e G-92 G-255 r B-150 e B-255 Dark Blue e n R-0 x i R-0 t s r G-161 G-74 C l o B-224 B-136 ol U Blue R-189 G-230 G-161 B-247 3 B-224 R-0 R-43 Viyash Scientific : Q1 FY27 Performance Highlights G-101 G-131 B-179 B-35 All values in ₹ Mn R-145 R-156 G-213 G-226 B-242 B-146 R-61 R-163 G-175 G-143 B-46 B-187 R-145 R-127 Net Debt to LTM G-229 Revenues EBITDA¹ EBITDA Margin G-127 t B-0 EBITDA¹ B-127 ₹9,464 ₹2,047 21.6% 0.1x s R-85 R-219 b G-67 G-217 o B-113 Million Million Net Debt- ₹ 861 Mn B-217 r White o R-118 R-255 e r G-92 +19.5% +59.2 % +530 bps 0.2x G-255 r B-150 e in Q4 FY26 B-255 f e YoY YoY YoY r p Net Debt - ₹ 1,661 T Dark Blue e n R-0 x i R-0 t s r G-161 G-74 C l o B-224 B-136 ol U Blue R-189 G-230 G-161 B-247 4 B-224 Notes: 1. EBITDA are adjusted for ESOP costs R-0 R-43 G-101 Sustained Sales Growth with Consistent EBITDA Expansion G-131 B-179 B-35 All values in ₹ Mn R-145 R-156 G-213 Sales Gross Margin G-226 B-242 B-146 5,071 5,121 10,000 9,464 5,000 4,718 4,675 9,200 65.0% R-61 R-163 4,075 4,111 G-175 9,000 8,503 8,584 3,971 G-143 4,000 3,741 B-46 7,916 3,580 55.5% 54.5% 55.1% 54.1% 55.0% B-187 8,000 7,740 7,723 51.2% 51.3% 52.8% 51.9% 7,292 7,313 49.1% R-145 3,000 45.0% R-127 7,000 G-229 G-127 t B-0 B-127 u s 6,000 2,000 35.0% r Q1'25 Q2 '25 Q3'25 Q4'25 Q1'26 Q2'26 Q3'26 Q4'26 Q1'27 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26 Q2'26 Q3'26 Q4'26 Q1'27 s R-85 R-219 e GM GM% b G-67 G-217 o B-113 B-217 EBITDA¹ f Net Debt to EBITDA¹ d 2,001 2,047 r 1,883 1,854 White o R-118 2,000 1.5x 1.4x 1.4x R-255 e G-92 1.2x G-255 r e B-150 1,500 1,221 1,286 1.0x 1.0x B-255 f e 1,020 1,033 1,127 22.1% 21.6% 21.7% 21.6% 1.0x 0.7x p 1,000 T n R-0 14.0% 14.1% 14.6% 15.8% 16.2% 0.4x Dark Blue xe s r G-161 500 0.5x 0.2x 0.1x GR -- 70 l o B-224 B-136 ol c 0.0x r - 0.0% s s Q1'25 Q2'25 Q3'25 Q4'25 Q1'26 Q2'26 Q3'26 Q4'26 Q1'27 U Q1'25 Q2'25 Q3'25 Q4'25 Q1'26 Q2'26 Q3'26 Q4'26 Q1'27 Blue R-189 G-230 EBITDA EBITDA% G-161 B-247 5 B-224 *EBITDA adjusted for ESOP R-0 R-43 Viyash Consolidated Financials G-101 G-131 B-179 B-35 All values in ₹ Mn R-145 R-156 Q1 Q1 Grw Q4 Grw Grw G-213 Particulars FY26 FY25 G-226 FY27 FY26 YoY% FY26 QoQ% YoY % B-242 B-146 Revenue from Operations 9,464 7,916 19.5% 9,200 2.9% 34,203 30,068 13.8% Material Consumption (4,343) (3,805) (4,128) (15,627) (14,702) R-61 R-163 G-175 Gross Margin 5,121 4,111 24.6% 5,071 1.0% 18,576 15,367 20.9% G-143 B-46 B-187 % Gross margin 54.1% 51.9% 55.1% 54.3% 51.1% o ESOP cost increase on Employee Benefit (1,381) (1,258) 9.7% (1,445) -4.5% (5,293) (4,959) 6.7% account of incremental R-145 Expenses R-127 G-229 ESOP grants pursuant to G-127 Operating Expenses (1,696) (1,573) 7.8% (1,689) 0.5% (6,378) (5,984) 6.6% t B-0 B-127 l u Exchange Gain / (Loss) 3 6 63 120 (23) the scheme of r EBITDA¹ 2,047 1,286 59.2% 2,001 2.3% 7,025 4,400 59.6% amalgamation s R-85 R-219 e % EBITDA 21.6% 16.2% 21.7% 20.5% 14.6% b G-67 G-217 r o B-113 ESOP cost (246) (130) (53) (362) (561) o Finance Cost reduction B-217 r Exceptional Items - (13) (0) (442) (816) on account of the r IndAS29 Adjustment (14) 37 (42) (17) 29 reduction in debt. White o R-118 R-255 e G-92 Other Income 80 62 96 315 329 G-255 r B-150 e Finance Cost (125) (204) (145) (692) (864) B-255 r p Depreciation (618) (556) (604) (2,336) (2,387) T Dark Blue e n R-0 x i Earnings Before Tax 1,124 483 132.8% 1,252 -10.2% 3,490 132 2569.4% R-0 t s r G-161 G-74 C o % Earning Before Tax 11.9% 6.1% 13.6% 10.2% 0.4% o l o B-224 B-136 ol c Taxes (331) (115) (589) (1,244) 26 r U Earnings After Tax 793 369 114.9% 664 19.4% 2,246 158 1334.0% Blue R-189 G-230 G-161 B-247 6 B-224 Notes: 1. EBITDA are adjusted for ESOP costs R-0 R-43 G-101 G-131 B-179 B-35 R-145 R-156 G-213 G-226 B-242 B-146 R-61 R-163 G-175 G-143 B-46 B-187 R-145 R-127 G-229 G-127 s Business Updates t B-0 B-127 s R-85 R-219 b G-67 G-217 o B-113 B-217 r White o R-118 R-255 e G-92 G-255 r B-150 e B-255 Dark Blue e n R-0 x i R-0 t s r G-161 G-74 C l o B-224 B-136 ol U Blue R-189 G-230 G-161 B-247 B-224 R-0 R-43 Business Segments Performance G-101 G-131 B-179 B-35 R-145 R-156 All values in ₹ Mn G-213 G-226 B-242 B-146 Q1 Q4 12M Revenue Distribution R-61 FY27 FY26 YoY % FY26 QoQ % FY26 FY25 YoY % R-163 G-175 G-143 B-46 Formulations 5,547 4,170 33% 4,991 11% 18,657 15,828 18% B-187 Europe 1,847 1,640 13% 1,733 7% 6,682 5,614 19% R-145 R-127 Emerging Markets 2,008 1,480 36% 1,725 16% 6,305 5,142 23% G-229 G-127 t B-0 India 430 263 63% 379 13% 1,405 1,155 22% B-127 r USA 1,262 787 60% 1,154 9% 4,266 3,916 9% s R-85 R-219 APIs 3,833 3,692 4% 3,836 0% 14,906 13,747 8% b G-67 G-217 o B-113 B-217 f Other Sales 75 92 184 423 372 d r Global Sales 9,455 7,954 19% 9,011 5% 33,987 29,946 13% White o R-118 R-255 d e G-92 One Offs # (56) (56) (74) G-255 r B-150 e B-255 f Adjustment* - Ind AS 29* 8 19 189 273 196 n R-0 Reported Sales 9,464 7,916 20% 9,200 3% 34,203 30,068 14% Dark Blue xe i R-0 t s r G-161 G-74 C l o B-224 B-136 ol U Blue R-189 G-230 G-161 B-247 *Adjustment on account of hyperinflation in Turkey as per Ind AS 29 # Provision for customer claim on shipments in prior years 8 B-224 R-0 R-43 Bio For Life acquisition in Italy [Showing first 8,000 characters — download PDF for full document]