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Carborundum Universal Ltd

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BSE Code : 513375 | NSE Symbol : CARBORUNIV | ISIN : INE120A01034 | Industry : Capital Goods-Non Electrical Equipment |


Chairman's Speech

CUMI leveraged its unique position across jurisdictions in the backdrop of diverse economic realities and uncertain business conditions

I trust that yourselves and your families are doing well.

It gives me immense pleasure to connect with you in this special year which marks the completion of 70 years of CUMI's operations.

CUMI made a humble beginning in 1954 when it commissioned its first Abrasives facility in Tiruvottiyur, Tamil Nadu. Today it has transformed into a multinational company with total income of H48 Billion and a market capitalisation of about H330 Billion.

Financial Year 2023-24 continued to be a growth year and I am pleased to share the highlights of this performance while providing a strategic outlook.

Economic conditions

The year commenced in the backdrop of a resilient global economy having to deal with geopolitical tensions owing to conflicts in Russia-Ukraine and the Middle East. Business conditions continued to remain volatile with an increasing level of inflation. However, tightened monetary policies across economies resulted in inflation moderating marginally.

There was a mixed trend as far as global economic growth was concerned. While in United States of America, growth

strengthened as the year progressed, there was a slowdown leading to a recession in most European countries. Besides, the global supply chain disruption intensified owing to the Red sea crisis. While the global baseline forecast is expected to continue growing in 2024 and 2025, it will continue to be moderate.

India remained a bright spot in an otherwise subdued global economy. In the last ten years, India moved from the tenth largest economy to the fifth largest. The country is now being seen as one with good potential backed by the ability to perform. The country's consistent growth in excess of 7% in the last few years, the pandemic and geopolitical conflicts notwithstanding, demonstrated its resilience to rebound and grow faster, supported by increasing domestic consumption, policy reforms, infrastructure investment and enhanced exports.

Performance

CUMI leveraged its unique position across jurisdictions in the backdrop of diverse

economic realities and uncertain business conditions. This resulted in a consolidated revenue (from sales) of H46 Billion and a profit after tax (PAT) of H4.6 Billion. While revenue growth remained flat, profitability grew 11.4%. The flat revenue growth was mostly on account of the currency translation following the depreciation of the Russian Rouble rather than a direct drop in operational revenues.

The Russian subsidiary Volzkshy Abrasive Works (VAW) grew 20.4% in Rouble terms, which, when translated into H, resulted in a de-growth of 9.5%. That impacted consolidated revenues. The Company's standalone revenue registered a 5% growth to H26 Billion. In terms of profitability, the various initiatives undertaken during the previous years resulted in a 6% growth to H3.5 Billion at the standalone level.

The capital expenditure programmes were aligned with the business plan. In the background of uncertain global business conditions, the Company made a capital expenditure of H2.2 Billion.

During FY 2023-24, under Mr. Sridharan Rangarajan's Managing Directorship, the Company outlined a long-term 2030 strategic road map towards transformational growth. The businesses, after preparation and deliberation, identified strategic growth areas and exhaustive elaborate work programmes which are being structured as multiyear plans. With this in view, the Board of Directors have recommended a final dividend of H2.50 per share, which, together with the interim dividend of H1.50 per share paid in February 2024, will aggregate into a total dividend of H4 per share, higher than the dividend in the previous year.

While the Board's report forming a part of the Annual report will provide a deeper review of the business performance, the highlights are as follows

Abrasives

Consolidated revenues grew 2.7% over the previous year and the standalone revenues grew 4%. The overall performance of the business remained sound considering that in the previous year this business had an exponential growth on account of the inclusion of revenues from the newly acquired subsidiaries in Germany - Rhodius and Awuko that created a higher revenue base. The pricing pressure in certain business segments like retail, owing to low priced imports also impacted the revenues and margins. VAW's Abrasives business performed very well with good growth but in this case as well, the exchange rate conversion resulted in reporting a de- growth in the consolidated financial terms.

The business's profitability at the PBIT level grew substantially by 73% to H1.8 Billion owing to an improved standalone performance on the back of better product mix, softening of input costs, enhanced operational efficiencies, better realisations and lower losses in Rhodius and Awuko. The growth was well supported by a very good performance by CUMI America Inc., the USA subsidiary which turned debt-free last year.

I am happy to share that Rhodius and Awuko, the Company's newly acquired entities are performing better operationally. These entities are now being led by a new energetic leadership team and they have managed to reduce their losses when compared with the previous year. This is a commendable achievement considering the recessionary trend and severe price competition in Europe. Rhodius reported an operating profit and losses in Awuko have reduced. Following the implementation of a meticulous business strategy, these entities in Germany which have improved their performance are on track to better their performance and are well aligned with the CUMI's growth plans in the years to come.

Though the Agri-related products of Sterling Abrasives Limited continued to receive better reception resulting in a marginal growth, higher depreciation in the newly established plant, lower exports and supply delays due to shifting of plant operations, impacted profitability. The subsidiary is gearing up to enhance its operational efficiencies and revenues.

Wendt (India) Ltd., our associate, grew 8%, riding on the higher sales to major

The Abrasives business is a very significant segment for CUMI Group. With India aspiring to become the third largest economy and the continuing thrust on infrastructure spending, the Company envisages high growth in Abrasives by leveraging its existing market position and optimising Group synergies.

Electrominerals

The standalone Electrominerals business grew about 6% while the consolidated business de-grew 5%. The India business was impacted by price pressure owing to low price imports. While there was a significant volume increase, revenues were impacted by severe price competition across many products from low-priced imports into India. The depreciation of the Rouble resulted in a lower growth in Indian rupees while in Rouble terms VAW grew 20%.

Consolidated revenues grew 2.7% over the previous year and the standalone revenues grew 4%. The overall performance of the business remained sound considering that in the previous year this business had an exponential growth on account of the inclusion of revenues from the newly acquired subsidiaries in Germany - Rhodius and Awuko that created a higher revenue base.

user industries like auto, auto ancillaries, steel, bearings, ceramics, cutting tools and engineering etc. Exports were impacted by geopolitical uncertainties and a global recession across most countries. The change in product mix and increasing costs marginally impacted profitability.

The operations of CUMI Abrasives and Ceramics Company Limited in China and CUMI Middle East remained downsized. While the Board of the China subsidiary has decided to wind down operations and de-register the entity, the Board of CUMI Middle East is evaluating options and customers continue to be serviced through alternative business models.

The performance of the South African subsidiary Foskor Zirconia Pty Limited, which had reported a turnaround in FY 2022-23, was adversely impacted resulting in losses due to pricing pressures and lower offtake from its customers.

Though FY 2023-24 was not conducive in terms of reportable financial performance, the business has done very well to maintain momentum while concurrently initiating several innovative projects with new age materials like Graphene and High purity Silicon Carbide, among others. The business prioritised sustainability and has been a pioneer within the CUMI Group in driving green initiatives for a cleaner and better future. These initiatives and new projects

offer a bright future for the Electrominerals business.

Ceramics

The Ceramics business comprises Industrial Ceramics and Refractories & Composites.

It grew 6% during the year under review. Refractory, Wear Ceramics and Metallised Cylinder businesses grew 19% during the year but was marked by de-growth in engineered ceramics, while the overall ceramics segment on a standalone basis grew 5.6%. The consolidated growth was mainly led by a very good performance of subsidiaries in Australia and USA. The Australian subsidiary, CUMI Australia Pty Ltd., engaged in the lined equipment business delivered record revenues for the second successive year.

Being highly customer-centric, the Ceramics business has strategically selected clear increase during the year under review. However, a significant increase in gas prices and other generating & transmission charges increased losses during the year. The enhanced diversification into the solar business has helped the subsidiary sustain operations in FY 24.

Net Access India Limited, the IT subsidiary, marginally de-grew in sales and profitability owing to changes in client and product mix.

PLUSS Advanced Technologies Limited (PLUSS), the subsidiary specialising in phase change materials and specialty polymers did well in enhancing its revenue base as compared to the previous year but the price corrections in the Polymers market resulted in lower sales realisation downwards and this along with the accounting treatment for acquisition resulted in lower profitability. However, the Netherlands subsidiary of PLUSS has been able to capitalise on its

CUMI was recognised yet again as a 'Best Managed Companies' by Deloitte in 2023 after undergoing rigorous evaluation across aspects including strategy development & deployment, capability & innovation, culture & commitment as well as governance & financial performance. This achievement is testimony to our efforts in institution building.

growth opportunities in the area of semi- conductors, electric vehicles, aerospace & defence, and green energy, which could aid in generating substantial growth. A growing presence in these spaces by leveraging existing technologies and relationships will pave the way for newer opportunities.

The refractory business will focus on opportunities in India for monolithic refractories and also growth in export -driven sectors like glass, non-ferrous and carbon black.

Others

Southern Energy Development Corporation Limited, the gas-based power generation subsidiary, recorded a marginal sales efforts in establishing customer networks overseas and this will aid the subsidiary to grow profitably in future.

Murugappa Morgan Thermal Ceramics Limited (MMTCL) and CIRIA India Limited (Ciria) , joint ventures, delivered consolidated level growth in terms of profitability. While MMTCL recorded double- digit revenue growth strengthened by the distribution business and enhanced project orders, Ciria revenues marginally de-grew owing to a reduction in service income while high margin projects execution increased profitability.

All the CUMI Group subsidiaries and associate companies are involved in the long-term strategy development. The deployment of the plans and projects emanating from this exercise are expected to optimise performance in the years to come.

I am pleased to share with you the highlights in our people capabilities, sustainability initiatives and recognitions (even as a detailed summary is available elsewhere in the Annual Report).

Accolades

CUMI was recognised yet again as a 'Best Managed Companies' by Deloitte in 2023 after undergoing rigorous evaluation across aspects including strategy development & deployment, capability & innovation, culture & commitment as well as governance & financial performance . This achievement is testimony to our efforts in institution building.

From a safety and sustainability perspective, the Abrasives business received the accredited oSa certification for its Maraimalainagar and Uttarakhand plants. The business also won the Manufacturing Champion Award for total cost management. The Ceramics business received the Industry Disruptor Award from Autodesk Imagine. Other awards and accolades are listed in the Annual Report.

I must emphasise that safety and sustainability are given importance equal to financial growth parameters at the Company, making it possible to deliver sustainable growth.

CSR

The Corporate Social Responsibility (CSR) initiatives continue to be focused on health, education and skill development. Our contributions are being made in a meaningful manner with our CSR programmes being identified and executed such that they create an ecosystem around the areas of spend rather than remaining mere one-time grants.

Additionally, the Company has also made contributions to the Tamil Nadu Chief Minister's Public Relief Fund to assist the state government in its rescue and rehabilitation efforts in the aftermath of the torrential rains and consequential floods during December 2023.

People capabilities

As the Company progresses towards its diamond jubilee milestone - 75 years, I am pleased that the institution CUMI has become is because of its people. While I extend my gratitude to all those who helped build this institution, I wish the current team well in their journey towards excellence.

Strategic Leadership Transitions

In August 2023, Mr. N. Ananthaseshan retired as Managing Director and Mr. Sridharan Rangarajan took charge from him. I thank Ananth for his contribution to CUMI for nearly four decades and wish him well in his retirement. I also welcome Sridharan who has, as soon as taking over from Ananth, propelled the teams into thinking strategically beyond the present to build a greater future and laying down the roadmap for the same.

The Long-Term Strategy initiative 2030, which emanated from the operating teams culminated into a cross-functional, multi- geography programme with participants from across all the businesses, functions, subsidiaries and associate companies. Diligent planning, execution perfection with adaptation, rigorous reviews and ability to course correct facilitated by optimum resource allocation will definitely transform CUMI into a high performing organisation that it aspires to be.

Building a safety culture is a priority area identified by the Board. I commend the teams for reviewing the organisational structure and putting in place a safety organisation which is now headed by Mr. R Rammohan, who brings with him richly diverse EHS experience across industries.

Mr. P Padmanabhan, who was the Chief Financial Officer, has become the Global -Taxation Head and Chief Risk Officer;

Mr. Sushil Bendale took charge as Chief Financial Officer from May 2024. In a rapidly

changing and technology-driven world, it will be increasingly essential to upgrade IT capabilities; relevantly, Mr. Ajit Kolhe has joined as its the IT - Head and will drive the digital initiatives essential for enabling for the futuristic growth envisaged.

In May 2024, for leveraging the Group synergies as a part of the Long-term strategy, Mr. Ninad Gadgil, who was heading the Abrasives Business, was transferred to Wendt (India) Limited as its CEO & Executive Director; Mr. C Srikanth, who was CEO & Executive Director of Wendt (India) moved back to head the Abrasives business at CUMI.

Mr. Bhaskaran Kannun, who took charge of the Human Resources function in 2020 during a challenging pandemic, will retire in August 2024. We thank him for his dedicated services.

Mr. Shyam C Raman, currently heading the Group-Human Resources function will take over as Chief Human Resources Officer from 1st September 2024. With his vast experience and expertise, we envisage developing competencies and capabilities for delivering the present and preparing for the future.

In our overseas operations, we have Mr. Adrian Gansen, who joined us as the Chief Operating Officer, and Mr. Markus Massa as the Finance Head for the Rhodius and Awuko businesses. In Foskor Zirconia, we have Mr. Gerrit Van Wyk leading the operations along with Mr. Gideon Van Rhyn.

We believe these organisational strengthening initiatives will augur favourably for CUMI and I welcome new members to the CUMI organisation. The leadership teams of the subsidiaries and associates -existing and new - played a significant role not only in the operating performance but in strengthening teams and processes across all operations.

Board Composition Updates

I thank every member of the Board for their unstinted support and guidance to me personally as well as to the management team. Each of them have been very generous with their time and engagement. Their enthusiasm and active participation in the Long-Term Strategy programme was inspiring not only for the teams but to me as well. The Board has been very encouraging in pushing the teams beyond their limits within the boundaries of governance and I take this opportunity to thank them profusely.

We will also be seeing some changes in the Board composition during the year 2024-25. Mr. Sanjay Jayavarthanavelu, Mr. Aroon Raman at the close of 31st July 2024 and Mrs Soundara Kumar at the close of 2nd August 2024 would be retiring from the Board having completed their respective term of office as Independent Directors. We value their significant contribution to the Company. I extend my heartfelt thanks to them for having served on our Board with deep involvement and care. They have been part of many milestones the Company has achieved, and the Management has been truly enriched by their wisdom, guidance, and encouragement. In view of their impending retirement, the Board at its meeting held on 24th June 2024 has recommended the induction of Mr. Sriram Viji, Mrs. Usha Rajeev and Mr. Muthu Murugappan to the Board of the Company. The proposed Directors have excellent credentials more fully detailed in the notice convening the annual general meeting. Their association would immensely benefit the Company in its transformational growth phase, and I look forward to working with them.

I thank every customer, supplier, vendor, banker, regulatory agency, legal advisor, financial and tax advisor, consultant, and you - our shareholder, for your unstinted support and encouragement over seven decades of our journey with GRIT, GLORY and GROWTH.

With warm regards,

M M Murugappan
Chairman