Slide 1: Submission of Presentation of Earning Conference Call
To The General Manager, The Manager, Listing Department, Listing Department, BSE Limited, National Stock Exchange of India Ltd, 1st Floor, New Trading Wing, Exchange Plaza, Rotunda Building, P.J. Towers, Bandra Kurla Complex, Bandra (East), Dalal Street Fort, Mumbai-400001 Mumbai – 400051 Scrip Code
Slide 2: Board Meeting Presentation & Fact Sheet: 9M FY24/Q3 FY24
Board Meeting Presentation & Fact Sheet: 9M FY24/Q3 FY24 December 2023 Company Confidential | Copyright © 2023 Kellton Tech. All rights reserved
Slide 3: Contents
Contents 03 ● Financial Performance - 06 Standalone & Consolidated 07 ● Key Ratios 11 ● Revenue Mix 14 ● Peer Competition Analysis 17
Slide 4: Q3 FY24: Consolidated Summary
Q3Q3 FY24: FY24 Consolidated CONSOLIDATED Summary INCOME STATEMENT Particular 9M s Metrics 31-Dec-2023 30-Sept-23 Q-o-Q 31-Dec-2022 Y-o-Y 31-Dec-2023 31-Dec-2022 Growth Q3FY24 Q2FY24 Q3FY23 9M FY24 9M FY23 Total Revenue (INR Revenue Mn) 2,457.8 2,410.1 1.9% 2,313.9 6.2% 7,363.1 6,761.2 8.9% Net Reve
Slide 5: Consolidated Income Statement
ConsolidatedIncome Consolidated IncomeStatement Statement (FY23 (FY23Figures Figuresare areWithout WithoutExceptional ExceptionalItem*) Item*) INCOME STATEMENT (INR Mn) 9M FY24 9M FY23 FY23 Revenue from operations 7,351 6,746 9,173 Other Income 13 15 22 Total Income 7,363 6,761 9,196 Total Expenses
Slide 6: Standalone Income Statement
StandaloneIncome Standalone IncomeStatement Statement (FY23 Figures are Without Exceptional Item*) INCOME STATEMENT (INR Mn) 9M FY24 9M FY23 FY23 Revenue from operations 1,316 1,242 1,709 Other Income 7 14 22 Total Income 1,323 1,256 1,731 Total Expenses 1,224 1,144 1,598 EBITDA 207 195 248 EBITDA M
Slide 7: Ratio Analysis
69 Kellton ——— Ratio Analysis
Slide 8: Ratio Analysis - Key Ratios
Ratio Key Analysis Ratio - Key Ratios Analysis (FY23 Figures are Without Exceptional Item*) RATIOS 9M FY24 9M FY23 FY 23* Ideal Value Remarks EBIDTA Margin 10.0% 11.5% 10.4% >20% Sustainable operating margin PBT Margin 6.5% 8.9% 7.6% would leads to acceptable PAT. PAT Margin 5.4% 7.4% 6.2% >10% Comp
Slide 9: Revenue Analysis by Different Factors
Revenue Analysis by Different Factors
Slide 10: Q3 FY24: Key Metrics
Q3 FY24: Key Metrics Digital Transformation, Enterprise Solutions and Revenue % By Geography Consulting Income WH India &APAC MM Europe fg USA 100% @ Consulting 100% =~ —— income a q | 75% Enterprise 75% Solutions 50% BB Digital 50% Transformation 82.0% 25% 25% o% 0% Q1-FY24 Q2-FY24 Q3-FY24 Q1-FY24
Slide 11: Q3 FY24: Key Metrics
Q3 FY24: Key Metrics 03 0.2 0.1 Revenue % By Clients Revenue Mix BE TopSclients § Top 10clients @ Domestic @ Offshore m Onshore 100% = a po | a mn - em 81.9% | ee bead L — ” 82.1% QL-FY24 Q2-FY24 Q3-FY24 Q1-FY24 Q2-FY24 Q3-FY24
Slide 12: Peer Analysis
69 Kellton ——— Peer Analysis
Slide 13: Peer Comparison Analysis: Happiest Minds vs Kellton
PeerComparison Peer ComparisonAnalysis Analysis (INR Mn) Happiest Minds (INR Mn) KELLTON Q3 24 Q2 24 Q3 23 Q-o-Q Y-o-Y Q3 24 Q2 24 Q3 23 Q-o-Q Y-o-Y Revenue 4,342 4,288 3,669 1.3% 18.3% Revenue 2,458 2,410 2,314 2.0% 6.2% EBIDTA 1,052 1,048 973 EBIDTA 188 268 260 PAT 596 585 576 PAT 81 165 166 EBIDT
Slide 14: Peer Comparison Analysis: Persistent and Wipro
PeerComparison Peer ComparisonAnalysis Analysis (INR Mn) Persistent (INR Mn) Wipro Q3 24 Q2 24 Q3 23 Q-o-Q Y-o-Y Q3 24 Q2 24 Q3 23 Q-o-Q Y-o-Y Revenue 90,166 89,054 87,718 1.2% 2.8% Revenue 24,982 24,117 21,694 3.6% 15.2% EBIDTA 17,294 17,745 13,748 EBIDTA 4,418 4,052 4,016 PAT 11,693 11,623 10,007
Slide 15: Peer Comparison Analysis: TCS and Infosys
PeerComparison Peer ComparisonAnalysis Analysis (INR Mn) TCS (INR Mn) Infosys Q3 24 Q2 24 Q3 23 Q-o-Q Y-o-Y Q3 24 Q2 24 Q3 23 Q-o-Q Y-o-Y Revenue 508,440 596,920 582,290 -14.8% -12.7% Revenue 388,210 389,940 383,180 -0.4% 1.3% EBIDTA 152,140 144,830 142,840 EBIDTA 99,260 100,720 82,420 PAT 107,530 1
Slide 16: Thank you
Thank you www.kellton.com ask@kellton.com Company Confidential | Copyright © 2024 Kellton Tech. All rights reserved