#1Investor Presentation Oct-Dec. 2021 Q3 FY22 J.K. Cement Ltd. JK Dicast Ware JAM PACKING PLANT BANKER SA ALSTER MARS WAYKE4 WD ST JKcement Great Place To WorkⓇ Certified APR 2021-MAR 2022 INDIA#2ESG Update dag se#3Environment Key Parameters CO2 emission in Kg /ton of Cementious Product Green Power Thermal substitution rate Target for 2030 465 JKCement Achieved in Apr-Dec.'21 558 75% 29% 35% 9% 3#4Environment Safety Governance Awards Electrical FIRST Millio JKcement APEX INDIA 2 SAFETY AWARD Apex India Occupational Health & Safety Award 2021 Gold Award JK Cement Limited Mangrol Cement Sector JK Cement Works, Muddapur - received Certificate of Merit from Bureau of Energy Efficiency at 31st Energy Conservation Awards 2021 JK Cement Works, Mangrol received Gold Award under Apex India Occupational Health & Safety Award 2021#5Commitment to improve livelihood and society Key initiatives taken during the period - · • • Covid advisory owing to spread of Omicron during third wave is strictly followed at all our locations. Assistance of Employee through proper consultation with Senior Doctors for remedial measures and steps to be taken to keep them & their family safe. Plastic awareness camp organized to spread awareness regarding "no to single use Plastic Bag" under Azadi ka Amrut Mahatsov Celebration. Financial Assistance provided for construction of stadium and development of sport infrastructure at Gotan. Financial Assistance provided for construction of community hall at Muddapur. JKcement CSR Expenditure Rs 10.37 crores till YTD Dec'21 Figures in Rs./Cr *0.96, 9% *2.15, 21% ■Rural Infrastructure Development ■ Education ■Community Development Health *2.83, 27% €4.43, 43% 5#6Corporate Social Responsibility 3 fac JKcement Eye Camp organized for Cataract operation people living near the vicinity at Muddapur Plant Sanitary napkin Vending machine installed at three Girls School in Merta, at Gotan be Babe dogg DOBED (agano) age subs ವಿಶೇಷ ಶಾಲೆ ಬಿಟ್ಟೂರ ಆರ್ . 2021/12/26 1659 Distribution of Food & Blanket for children of Shiv Shakti Society at Muddapur 500 Sapling planted at Kurdaya village for eco green environment,District Nagaur 6#7Corporate snapshot Upgraded Line 3, Nimbahera#8Cementing pathways to shared progress · • • • • One of India's leading cement and building products manufacturers Partner in the nation's progress for over 45 years with our products catering to infrastructure development needs Portfolio spans Grey Cement, White Cement (WhitemaxX) and value-added products like Wallmaxx, PrimaxX, GypsomaxX, TilemaxX, ShieldmaxX, Repairmaxx and Wood Amore. Focused expansion programme, cost optimisation, utilisation ramp-up at new facilities and ability to capitalize on emerging opportunities enable us to stay true to our purpose across economic cycles Integrated cement manufacturing plants and split grinding units enjoy strategic locational advantage for their proximity to our captive limestone mines and fly ash source respectively, and for being well connected to end-markets by road and rail networks L&T-HOMAYSU JKcement 8#9Strategically located manufacturing presence and future expansion Our plants Grey Cement ● A. Nimbahera, Chittorgarh (Rajasthan) ● B. Mangrol, Chittorgarh (Rajasthan) ● C. Muddapur, Bagalkot (Karnataka) D. Gotan, Nagaur (Rajasthan) E. Jharli, Jhajjar (Haryana) F. Aligarh (Uttar Pradesh) G. Balasinor (Gujarat) White Cement H. Gotan, Nagaur (Rajasthan) I. Fujairah (UAE) Wall Putty J. Gotan, Nagaur (Rajasthan) K. Katni (Madhya Pradesh) Greenfield Expansion L. Panna, Madhya Pradesh M. Hamirpur, Uttar Pradesh D,H,J M JKcement 9#10Performance highlights#11Sales performance Volume growth (Overall) Q3FY22-5% Growth over Q3 FY21 38.95 JKcement Key drivers YOY Basis (Grey Cement) 77% Capacity Utilization - 6% up over Q3 FY21 31.69 33.31 33.22 30.26 5% Increase in Volumes 8% Increase in Cement Realization per ton Q3 FY21 Q4FY21 Q1FY22 Q2FY22 Q3FY22 6% Premium Product Sales as % of Trade Sales 11#12Key movement in costs in Q3FY22 LOGISTICS COST O Rs. 1154/M.T 5% up YOY 25% ENERGY COST Rs.1310/M.T 28% up YOY Increase in Diesel Prices Increase in Pet coke /Imported Coal Prices JKCement 28% 12#13Expansion -Project Status Expansion Additional Capacity Status Update Greenfield Expansion at Panna (IU) with Hamirpur(GU) Grey cement plant of 4 MnTPA & WHR power generation of 22 MW Work is in progress as per schedule - Panna Around 50% civil construction has been done with significant progress in critical structures Pre-Heater & Silos. More than 70% fabrication work is also done. Equipment deliveries and erection has also started at site. Hamirpur -Civil activity of foundations and silo construction is progressing. Financial Closure of Consortium Project Loan for Rs 1680 crores from Banks has been done at Interest Rate of 7.20% p.a. Also availed disbursement of Rs 208 crores. JKcement CAPEX till YTD Dec'21 Expected Date of Completion Rs.961 crores March'23 13#14Project Progress at Panna (IU) Limestone Stacker & Reclaimer 20 Raw Mill Hopper-1 Preheater Tower Cement Silo 1,2 &3 JKcement#15Project Progress Panna (IU) & Hamirpur (GU) E JKcement Fly Ash Silo - Panna Cement Silo - Hamirpur#16Financial Highlights - Quarterly Particulars Q3FY22 Q2FY22 QOQ Sales Volume (Lakhs M.T)* 33.22 33.31 Net Sales (Rs. Cr) 1902.78 1801.16 6% EBITDA (Rs. Cr) 370.77 329.02 13% EBITDA Margin 19.49% 18.27% 7% EBITDA (Rs. M.T) 1116 988 13% JKcement *Include Clinker Sale#17Financial Highlights - Quarterly Particulars Q3FY22 Q3FY21 YOY Sales Volume (Lakhs M.T)* 33.22 31.69 5% Net Sales (Rs. Cr) 1902.78 1729.96 10% EBITDA (Rs. Cr) 370.77 448.85 17% EBITDA Margin 19.49% 25.95% 25% EBITDA (Rs. M.T) 1116 1416 21% *Include Clinker Sales JKcement#18Financial Highlights - YTD December Particulars 9MFY22 9MFY21 YOY Sales Volume (Lakhs M.T)* 96.79 77.46 25% Net Sales (Rs. Cr) 5305.42 4204.95 26% EBITDA (Rs. Cr) 1099.38 1074.80 2% EBITDA Margin 20.72% 25.56% 19% EBITDA (Rs. M.T) 1136 1388 18% *Include Clinker Sales JKcement#19Financial Highlights - Q3FY22 vs Q2FY22 Particulars (Rs. Cr.) Q3FY22 Q2FY22 QOQ Revenue from Operations 1940 1836 6% Operating Expenses 1570 1506 4% EBITDA 371 329 13% Other Income 26 48 45% Depreciation 72 69 5% EBIT 325 308 6% Finance Cost 65 59 11% Profit Before Tax 260 249 4% Provision for Tax 93 80 15% Profit After Tax 167 169 1% EPS in Rs 21.66 21.85 1% Net Sales 1903 1801 6% EBIDTA Margin (%) 19.49% 18.27% 7% JKcement#20Financial Highlights - Q3FY22 vs Q3FY21 Particulars (Rs. Cr.) Q3FY22 Q3FY21 YOY Revenue from Operations 1940 1760 10% Operating Expenses 1570 1311 20% EBITDA 371 449 17% Other Income 26 30 13% Depreciation 72 62 16% EBIT 325 417 22% Finance Cost 65 59 10% Profit Before Tax 260 358 27% Provision for Tax 93 119 22% Profit After Tax 167 238 30% EPS in Rs 21.66 30.84 30% Net Sales 1903 1730 10% EBITDA Margin (%) 19.49% 25.95% 25% JKcement#21Financial Highlights - 9MFY22 vs 9MFY21 Particulars (Rs. Cr.) 9MFY22 9MFY21 YOY Revenue from Operations 5410 4276 27% Operating Expenses 4310 3201 35% EBITDA 1099 1075 2% Other Income 102 79 28% Depreciation 206 180 15% EBIT 995 974 2% Finance Cost 180 170 6% Profit Before Tax 814 804 1% Provision for Tax 270 265 2% Profit After Tax 544 539 1% EPS in Rs 70.46 69.82 1% Net Sales 5305 4205 26% EBITDA Margin (%) 20.72% 25.56% 19% JKcement#22Debt profile -Standalone Particulars Gross Debt (Rs./Cr) Cash (Rs./Cr) As on 31st Dec. 21 As on 31st March 21 2888 1301 2841 1707 Net Debt (Rs/Cr) 1587 1134 Net Debt/EBIDTA 1.03 0.75 Equity (Rs./Cr) 4163 3733 Net Debt/Equity 0.38 0.30 JKcement#23JK Cement was awarded as the Fastest Growing Cement Company (Large Category) at 5th India Cement Review Award 2021 CEMEN FASTEST GROWING CEMENT COMPANY LARGE CATEGORY JUCE EN IEW N ΛΕΝΤΙ AWARDS#24Thank You NO JK JKcement