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Working Capital Cycle - DSO 31 Mar 23 31 Dec 22 31 Mar 22 JAIN All figures in days (DSO) Standalone Standalone Inventory AR NWC Inventory AR NWC Inventory AR NWC 314 274 251 250 213 225 Hi-Tech Agri 113 266 301 116 270 322 136 297 365 92 100 110 Plastic 49 123 159 58 138 170 50 155 193 Total 92 213 250 100 225 274 110 251 314 Inventory AR NWC 31-Mar-23 ■31-Dec-22 ■31-Mar-22 Improvement in WC capital mainly due to retail business in spite of higher sales Consolidated Inventory AR NWC Inventory AR NWC Inventory AR NWC Consolidated Hi-Tech Agri 112 194* 228 111 127 192 108 144 200 121 125 121 119 120 105 Plastic 50 86 118 60 85 118 52 106 135 176 177 185 Agro/Food 206 51 167 220 57 183 214 59 172 Inventory Total 121 119 176 125 105 177 121 120 185 131-Mar-23 AR ■31-Dec-22 ■31-Mar-22 NWC * Normalised Accounts Receivables (i.e. excludes AR from discontinued operations) 20

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