Investor Presentation - Amira Nature Foods Ltd

Page 1

MAKE SOMETHING BEAUTIFUL

Investor Presentation June 2015


Forward Looking Statement This presentation contains forward-looking statements that are subject to risks and uncertainties. All statements other than statements of historical fact included in this presentation are forward-looking statements. Forward-looking statements give our current expectations and projections relating to our financial condition, results of operations, plans, objectives, future performance and business. Specifically, these statements include, among other things, statements that describe our expectations for the growth of our business, expansion into new geographic markets, maintaining and expanding our relationship with key retail partners, the financial impact of new sales contracts on our revenue, our plan to make significant capital expenditure, and other statements of management’s beliefs, intentions or goals. You can identify forward-looking statements by the fact that they do not relate strictly to historical or current facts. These statements may include words such as “foresee”, “forecast”, "anticipate," "estimate," "expect," "project," "plan,“ "intend,“ "believe" and other words and terms of similar meaning in connection with any discussion of the timing or nature of future operating or financial performance or other events. These forward-looking statements are based on assumptions that we have made in light of our industry experience and on our perceptions of historical trends, current conditions, expected future developments and other factors we believe are appropriate under the circumstances. As you consider this presentation, you should understand that these statements are not guarantees of performance or results. They involve risks, uncertainties (some of which are beyond our control) and assumptions, some of which are described under “Risk Factors” in our Annual Reports on Form 20-F and our Registration Statement on Form F-1 filed with the Securities and Exchange Commission. Although we believe that these forward-looking statements are based on reasonable assumptions, you should be aware that many factors could affect our actual financial results and cause them to differ materially from those anticipated in the forward-looking statements. Since we operate in an emerging and evolving environment and new risk factors and uncertainties emerge from time to time, you should not rely upon forward looking statements as predictions of future events. Except as required under the securities laws of the United States, we undertake no obligation to update any forward-looking or other statements herein to reflect events or circumstances after the date hereof, whether as a result of new information, future events or otherwise. Because of these factors, we caution that you should not place undue reliance on any of our forward-looking statements. Further, any forward-looking statement speaks only as of the date on which it is made. New risks and uncertainties arise from time to time, and it is impossible for us to predict those events or how they may affect us. Except as required by law, we have no duty to, and do not intend to, update or revise the forward-looking statements in this presentation after the date of this presentation.


Market and Industry Data This presentation contains estimates and projections regarding market and industry data that were obtained from internal company surveys as well as third-party sources such as market research, consultant surveys, publicly available information and industry publications and surveys. We believe the information provided or made available by these third-party sources is generally reliable. However, market data is subject to change and cannot always be verified with complete certainty due to limits on the availability and reliability of raw data, the voluntary nature of the data gathering process and other limitations and uncertainties inherent in any statistical survey, interpretation or presentation of market data and management’s estimates and projections. In addition, projections are often wrong. As a result, you should be aware that market data set forth herein, and estimates, projections and beliefs (i) based on such data and (ii) relating to certain financial and performance metrics presented herein, may not be reliable. We have not independently verified any of the data from third-party sources or ascertained the underlying economic assumptions relied upon therein; accordingly we cannot guarantee the accuracy or completeness of any such data. Similarly, internal surveys, which we believe to be reliable, are based upon management’s knowledge of the industry as of the date of such surveys and have not been verified by any independent sources. As a result, we cannot guarantee the accuracy or completeness of any such information and you should not place undue reliance on such information when making an investment decision.


Table of Contents

COMPANY OVERVIEW KEY INVESTMENT HIGHLIGHTS FINANCIAL OVERVIEW APPENDIX


COMPANY OVERVIE W


A Leading Growth Company with a Rich Heritage 

1915

Founded in 1915, Amira has evolved into a leading global provider of packaged Indian specialty rice,

1978

Established International business

predominantly Basmati rice 

1995

Evolved from a domestic Indian business to a professionally managed high growth global branded company

Q3 2015 LTM: Revenue increased to $659.2 million

2006

2008

Launch of the AMIRA Brand

2009

to $93.0 million (38.2% growth YoY)

Established subsidiary in US and launched international marketing/distributor office

Continued to receive the status of “Global Growth Company” by the World Economic Forum

Voted “Asia’s Most Promising Brand” by the WCRC

Voted “INDIAN POWERBRAND” in the Food Category by Planman Marcom in 2011 and 2013

Source: ANFI’s publicly filed 20-F and other publicly available information

2011 Established Subsidiary in UK

group in 2013-2014 

India’s first fully Integrated and automated Rice milling factory

KARAN A CHANANA takes over and initiates transformation to a professionally managed global business

(31.6% growth YoY) and adjusted EBITDA increased

Founded as an Agro-commodity trading house by the Chanana family

2012 Amira Nature Foods Ltd. listed on NYSE

2013

Organics

Launch of Organic Division

2014

Acquired Basmati Rice GmbH in Germany to strengthen distribution network in Europe

2015

100 Year Centennial 6


A Leading Global Branded Packaged Food Company with a Proven Track Record Focused on Basmati rice, a healthy, high growth, high margin product Listed on the NYSE in Oct 2012 under the symbol ANFI Amira Corporate Office

Q3 2015 LTM Revenue of $659 million vs. $342 million at IPO

Multiple Accolades

Adjusted EBITDA more than doubled from $42 million at IPO to $93 million for Q3 2015 LTM Indian Power Brands Global Super Power Edition 2011 & 2013

Conservative balance sheet of 1.7x net debt / EBITDA

Sales in more than 60 countries compared to 40 at IPO

Recognized as a Global Growth Company since 2010, an invitationonly community consisting of ~300 of the world’s fastest-growing corporations each year

Inc. India featured Amira as one of India’s fastest growing midsized companies in 2010, 2011, 2012 and 2013

Best Partner in the “Staples” category in 2013 at the Bharti Walmart Private Limited Annual Supplier Conference

Source: ANFI’s public financial statements and other publicly available information

7


Basmati Rice Overview and Production Process Rice Statistics

What is Basmati Rice?

 Rice is the primary staple for over 50% of the world’s population

 Long-grain rice with distinct nutty flavor and strong aroma

 Rice provides more than 1/5 of global caloric intake and cannot be substituted

 Exclusively grown at the base of Himalayan Mountains in India and Pakistan  Regarded as healthy: gluten free and a lower glycemic index than white rice

 Rice is not genetically modified and is a good source of vitamins and minerals, such as iron, vitamin D, calcium and fiber, among others

 Considered a premium food product as it improves with age and is typically stored for 12 months or more

Basmati Value Chain

Amira’s area of activities Production Basmati/ Non-Basmati Rice Farms

Processing

Procurement Procurement

Milling

Distribution Separation Packaging

Retail Sector Distributors

Uttar Pradesh

Source: ANFI publicly filed 20-F, public company materials, Food and Agricultural Organizational report, USD

8


Company Snapshot Leading global provider of branded packaged Indian specialty rice Sales by Product

Sales by Brand Geography

Other 14%

Institutional 13%

Sales by Asia Pacific (ex-India) 14%

Third party

EMEA 43%

Branded 44%

Specialty Rice 21% Basmati Rice 65%

Amira Branded Third-Party Branded Institutional

        

Amira Branded 43%

North America 2%

India 41%

Q3 2015 LTM Revenues: $659.2 million Q3 2015 LTM EBITDA: $93.0 million

Amira branded products are the focus of our global expansion strategy Launched in 2008 and sold in more than 40 countries Branded sales have nearly doubled in size since time of IPO Foundation of our initial international expansion Launched in 1978 and sold in more than 40 countries Low financial risk and high visibility into top and bottom line Other agricultural products including wheat, barley, legumes and other produce Opportunistic, profitable non-core business Strengthens relationships with farmers and customers

Note: Sales by product, brand and geography based on FY 2014 results. Source: ANFI publicly filed 20-F

9


Diverse Product Range - Catering To All Consumer Segments

Gourmet

Best Money Can Buy

Premium

Mainstream

Popularly Priced Products

Value Surplus

Value for Money Popular Range

Broad product offering with more than 200 SKUs Source: ANFI’s publicly filed 20-F andglobally other publicly available information 10


Recent Product Initiatives Diversifying portfolio with value-add adjacencies launching in India and plan to take internationally in the future Adjacencies

The Organics

Amira Premium Ready-to-Heat  Amira’s Organic business was established to build upon our “Passion for Purity” by offering, − Certified organic, premium snack and ready-toheat meals to health and socially conscious consumers around the world

Basmati Rice with Lentils

Basmati Rice with Kidney Beans

Amira Premium Snacks

− Integrity in food with absolutely no adulteration − Traceable ingredients and process from farm to fork − Fair trade and corporate social responsibility for our consumers, farmers & our planet − Strong relationships with more than 7,500 certified organic farmers in India − All natural products from one of the greatest agricultural regions “INDIA” − Organic certification in India is recognized by the USDA

Source: ANFI’s publicly filed 20-F and other publicly available information

11


KEY INVESTMENT HIGHLIGHTS


Key Investment Highlights 9 Proven Financial Results

8

7

Committed and Successful Management Team

1 Large and Growing Industry with Attractive Pricing Dynamics

Best-in-Class Supply Chain and Operations

6

Strong Brand and Product Innovation

2 Global Leader in a Fragmented Category

3

4

5

WellEstablished Relationships with World’s Leading Retailers

Strong and Growing Global Presence in more than 60 Countries

Favorable Economic Trends in Home Market of India

PROVEN BUSINESS MODEL W I T H T R AC K RECORD OF SUCCESS 12


1. Basmati Rice – A Large and Diverse Market Basmati is a highly attractive category given its premium price and superior growth Key Rice Industry Facts Rice… Wholesale $275bn(1 ) Global Basmati $6bn( 1)

India $50bn(2 )

Basmati Is a Differentiated Category within

Rest of World $225b n

Highly fragmented industry

Superior quality commands premium price

Specialty product only grown in Indian subcontinent

Slender, extra long grain with a pearly hue, known for its aromatic characteristics

Allergy-free product that must be aged for ~12 months

…And We are a Global Leader in Basmati Rice  

Voted “Asia’s Most Promising Brand” by the WCRC group in 2013 Voted “INDIAN POWERBRAND” in the Food Category by Planman Group in 2011 and 2013

Best Partner in the “Staples” category in 2013 at the Bharti Walmart Private Limited Annual Supplier Conference

Recognized as a Global Growth Company since 2010, an invitationonly community consisting of ~300 of the world’s fastest-growing corporations each year

Strong Relationships with leading global retailers such as Carrefour, Costco, Metro Cash & Carry, Tesco and Walmart

(1) Horizon Research; (2) CRISIL

13


1. Basmati Rice—Strong Growth and Premium Pricing Dynamics Basmati has consistently grown at a rate well above the overall rice industry and commands a significant price and margin premium to manufacturers Basmati Category Growing Faster Than Global Rice Sales…

…Commands Premium Pricing

30%

$1,600

$1,200 Price per MT ($)

2008-2013 CAGR (%)

20% 15%

15%

10%

$1,328

$1,400

24%

25%

$1,426 $1,191 $1,076

$1,162 $1,036

$1,000 $800 $600 $417

$452

FY10

FY11

$489

$459

FY12

FY13

$505

$502

FY14

YTD Q2 FY15

$400 5%

4%

$200 $0

0% Global Rice Volume

Basmati Rice Volume in India

Basmati Rice Volume Outside India

Double-digit growth in domestic and international consumption in both historical and forecasted five year periods Source: CRISIL, Euromonitor

Basmati Rice

Specialty Rice

Note: Basmati and Specialty Rice pricing per MT based on Amira price realization.

14


2. A Global Leader in a Fragmented Category Leading Position Internationally by Sales Among Indian Specialty Rice Players

Solid Position in the Domestic Indian Market by Sales

Packaged Rice Industry Dynamics Top 10 Brands(1)

$323

$664

Top 10 Brands 9.8%

$241

$267

(1.1%) Arawana brand (1.0%)

$209 $224 $200 $167

Other Brands 90.2%

$154 $85 $0

$200

$76 $400

$600

$800

Annual Indian sales (US$m)

(1.7%)

(2.1%)

Heilongjiang Agriculture Bei Da Huang brand (0.7%)

2014 Value: US$71bn

$0 $100 $200 $300 $400 Annual International sales (US$m)

Generics (0.9%)

Shinmei (0.6%)

(0.6%)

Gyeonggi Nonghyup Nonghyup brand (0.6%)

(0.5%)

ANFI is a leading global provider of branded packaged Indian specialty rice

Note: Converted exchange rates of 61.1 INR/USD and 1.63 GBP/USD. Annual sales figures represent March FY14 results Source: ANFI’s publicly filed 20-F, Company filings, Euromonitor, and Management estimates; ANFI sales include Amira Branded, Third Party branded and Instititutional sales

Source: Euromonitor; Represents global market share in 2014 packaged rice by value. (1) Parentheses represent global market share in packaged rice by value.

15


3. Strong and Growing Global Presence 

Sales in 60 countries vs. 40 at time of IPO

Approximately 60% of sales achieved internationally in FY2014

Strong historical presence in India and the Middle East

Continued expansion into developed markets, i.e. US, UK, Continental Europe

Sales of Amira Branded Products

Amira India Headquarters & Processing Facility

Sales of Third-Party Branded & Institutional

Amira Offices

Sales of Amira Branded, Third-Party Branded & Institutional Source: ANFI’s publicly filed 20-F and publicly available data Note: Country sizes are not altered to be representative of ANFI’s sales presence

16


3. ANFI Has Invested In Physical Infrastructure with Sales Offices, Processing Equipment and Storage Around the World ANFI’s Offices Around the World

Delhi Office (Current)

Delhi Office (New)

Dubai Office

UK Office

Processing Facility, Gurgaon, India

New York Office

Dusseldorf, Germany Office

Distribution Center, India

ANFI’s offices, factory and warehouses have been visited and diligenced by its investment bankers, lawyers, sellside research analysts and numerous investors Note: for illustrative purposes only. ANFI has additional offices, production facilities that have not been depicted above.

17


3. ANFI’s Products Sit On the Shelves Around the World WH Smith, New Delhi Morrisons, London Dansk, Copenhagen

Costco, USA

Mariano’s, Chicago, USA

Food Palace, Qatar

Established base in high growth emerging markets with opportunity to increase penetration in developed markets — Packaged rice market size in US: ~$2.5bn, UK: ~$850mm and Continental Europe: ~$4.5bn Source: Euromonitor

18


3. ANFI Has Made Concerted Efforts to Support the Brand Wall Street Journal UK

Public Transportation, UK

The Grocer,

Airport Billboard, New Delhi

19


4. Favorable Economic Trends in Home Market of India Amira positioned to benefit from favorable macroeconomic and demographic trends in  India Rapidly growing middle class 15 DCs today, up from 1 at –

IPO

Estimated middle class population CAGR is 13% between 2005 and 2025, reaching 583 million Indian middle class citizens by 2025(1) (current population of India is 1.267 billion)

Zirakpur (Punjab) Punjab Haryana Gurgaon

Amira is able to serve pan-India with extensive distribution structure and plans to supplement direct distribution as needed

Jaipur

Rajasthan

Indore

 Robust growth expected in modern trade in India

17% CAGR from 2014 to 2019 estimated for modern trade (organized retail formats), which is estimated to account for 11% of Indian retail trade in 2014(2) – Amira has a dedicated sales team focused on the modern trade channel –

Mumbai

Bangalore

Amira has “first mover advantage due to entrenched relationships”

 Increasing private consumption –

Ahmedabad

Private consumption estimated to increase at a 7% CAGR between 2005 and 2025, reaching $1.5 trillion in 2025(1)

(1) McKinsey Global Insight, assumes 0.0223 INR/USD exchange rate. (2) Planet Retail.

Himachal Pradesh Utt arak Delhi han Pradesh) Lucknow d Uttar S Pradesh u r a j Kolkata p u Ranchi r ( U Hyderabad t t Vijayawada a Chennai r

Establishment of 15 company managed distribution centers in India provides Amira with greater control over its expansion efforts in its important home geography − Expected to drive deeper and more broad market penetration − Expected to generate higher service levels of fill rates, inventory turnover and replenishment 20


5. Well-Established Customer Relationships Selected Customers In Spring 2015, Amira Nature Foods Ltd Announced Three New Partnerships to Expand Amira Branded Sales in the United States

Revenue by Top 5 Customers

2012 (IPO)

Top 5 Customers 47%

3rd Party Branded Partners

2014 Top 5 Customers 34%

Rest of Customers 53% Rest of Customers 66%

Amira has strong relationships with leading global retailers

Source: ANFI’s publicly filed 20-F and publicly available data Note: For FY 2014, Amira branded sales, third party branded sales and institutional sales contributed 43%, 44% and 13%, respectively, of total ANFI sales.

21


6. Strong Brand and Continuous Product and Packaging Innovation Core Rice Offerings Core Basmati Rice

Categories

Innovation Across Rice

Leveraging Our Expertise into New Adjacencies Ready to Eat Snacks

 Launched Amira brand in 2008 – initial focus on Indian market, now in 40+ countries around the world

 Amira brand has nearly doubled since IPO to ~$240 million as of fiscal 2014  Consumer awareness built through multi-pronged marketing strategy

Organics

 Broad product range across size and value pyramid  Continued focus on innovation and consumer friendly adjacencies (edible oils, snacks and ready meals)  Launched organic initiative in 2013 – relationships with more than 7,500 organic farmers in India

Source: ANFI’s publicly filed 20-F and other publicly available information

22


6. Brand Building Based on Consumer Research Best Fit Product & Strategic Packaging

Promotion & Advertising

Brand and Relevant Pricing = Successful Consumer Strategy

Eye Level Placement 23


7. Superior Sourcing Network – The Amira Best-in-class supply chain Advantage

Long-standing relationships with local paddy farmers and a large network of procurement agents allow us to consistently source high-quality and quantity of paddy Major Basmati-Growing Regions

Himachal Pradesh Punjab Haryana

Rajasthan

Uttarakhand

Uttar Pradesh

Uttar Pradesh

Basmati rice is grown exclusively in foothills of the Himalayas in the India subcontinent

Paddy procurement typically occurs between September and March Basmati rice may be purchased in unfinished state from local paddy farmers via the mandi process, or in semi finished form from third party millers Amira has long-standing relationships with top procurement agents and local paddy farmers in all major paddy procurement centers Amira procures the highest quality paddy for production, including proprietary technology for the testing of purchased paddy We maintain ample warehousing capacity to store the paddy for optimal aging (12+ months), resulting in high-end, premium all-natural Basmati rice

Relationships with more than 200,000 farmers and more than 7,500 certified organic farmers Source: ANFI’s publicly filed 20-F and other publicly available information

24


7. Processing Capacity to Support Growth Existing Facility Currently operates a state-of-the-art, fully automated and integrated processing and milling facility in Guragon, India (originally constructed in 1995 with major upgrades in 2010) 

Includes grading and packaging units, along with modern in-house laboratory for quality assurance and warehousing Processing capacity of 24 metric tons per hour (27 metric tons per hour including leased facilities)

Existing site zoned for residential development

Processing Capacity 

Installed Capacity (MT/HR)

60 24 

Today

Post Expansion Plan

Currently process ~30-35% product as early stage product, additional ~30-35% reprocessed and remainder via 3rd party After completion of new facility, will process ~50% as early stage rice, additional ~30-35% reprocessed and remainder via 3rd party

Source: ANFI’s publicly filed 20-F and other publicly available information

Planned Facility Land Previously secured 48.2 acres of land in Karnal, Haryana, India  Purchase of Amira Enterprises with 86 acres of adjacent land  Strategically located near rice growing region and ~132 km from New Delhi Factory Equipment  Buhler rice processing facility on order for $8.3 million  Next generation machinery adds 48 metric tons per hour of rice milling capacity  Upon completion of installation, 12 metric tons per hour facility (2010 vintage) will move to new location and shutter older-era equipment Phase 1 Capabilities  60 metric tons per hour of modern, untouched-byhand processing equipment  Consolidation of warehousing onsite vs. multiple leased locations today  Modern Amira factory office compound and R&D lab 

25


8. Committed and Successful Management Team Our management team has transformed Amira from a local, family-owned business into a global, professionally run company Years of Relevant Name

Position

Key Management Board

Karan A. Chanana

Chairman

19

Bruce Wacha

Chief Financial Officer

15

Protik Guha

CEO, Amira India

20

Rajesh Arora

Sr. Executive Director Finance

25

Ashish Poddar

Executive Director Finance

16

Tony O’Connor

CEO, Amira UK & Europe

39

Tobias Sterath

CEO, Basmati Rice GmbH

10

Alireza Yazdi

Vice President, Amira U.S., Canada, South America

20

Neal Cravens

Independent Director

35

Shiv Surinder Kumar

Independent Director

21

Harash Pal Sethi

Independent Director

40

Experience

Experience

Cornelius

Barton & Co.

26


9. Proven Organic Financial Results 700

LTM Revenue ($ millions)

500 400 300

$342 $41

$360 $45

$401

$414

$50

$52

$444 $57

$472 $61

$501 $67

$547 $75

$576

$86

$80

$659

120

$93

100 80 60 40

200

20

100 0

0 Jun.12

Sep.12

Dec.12

Mar.13

Jun.13

Dec.13

Sep.13 LTM Adj. Revenue growth(1) Adj. EBITDA growth(1)

19.4% 22.0%

28.7% 53.8%

56.2% 54.2%

10.2% EBITDA 37.6% 16.0% 43.2%

36.1% 38.8%

Significant Acquisitions

28.3% 36.6% 61.5%

15.7% 7.2% 3.3%

22.8% 35.0% 17.5%

10.9% 13.9% 9.5%

26.7% 32.4% 18.9%

Jun.14

Sep.14

Dec.14

25.9% 30.9%

30.9% 39.4%

35.0% 36.6%

Mar.14 LTM Revenue 33.0% 25.1% 48.7% 44.0%

Peer CAGR for the period LTM Dec. 2012 to LTM Dec. 2014

Revenue CAGR Adj. EBITDA CAGR Adj. EPS CAGR

LTM Adj. EBITDA ($ millions)

(1)

600

$609

4.6% 7.9% 10.0%

2.8% 4.3% 5.3%

(2)

6.3% 4.3% 7.4%

8.6% -4.3% -23.0%

22.1% 25.9% 5.3%

16.2% 14.2% 12.5%

- trend line are based on LTM numbers, while indicated growth rates reflect yoy quarterly (1)EBITDA bar graph and revenue growth(2) Quarter end for McCormick & Company, Inc. is August (3) 31st; Boulder Brands Inc. CAGR corresponds to the period LTM Sep. 2012 to LTM Sept. 2014 (3)On Dec. 23, 2013 Boulder Brands, Inc. announced the acquisition of EVOL Foods and estimated EVOL would generate $25M in net sales and approximately $1.5M in EBITDA for the year ending Dec. 31, 2014; On June 1, 2012 Boulder Brands, Inc. announced the acquisition of Udi's Healthy Foods, LLC and noted Udi’s had TTM sales of $60.9 million and TTM adjusted EBITDA of $7.2 million Source: Public filings, Capital IQ, and other publicly available data 

27


FINANCIAL OVERVIE W


Strong, Sustainable Performance Over Time, While Increasing Margins Consistently delivered over 26% top-line growth in the last four plus years while increasing Adj. EBITDA by 34% Revenue Adj. EBITDA

$100

$700

$93

$659 $90

$600

$75

20%

$70

$500

$329 $300

$255 $202

18%

$60

$52

$50

16% $40

$40 $31

$30

12.1%

13.8%

14.1%

12.7%

12%

$22 12.1%

$20 $100

$10

10.7%

$0

$0 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 LTM Q3 2015 Source: ANFI’s publicly available financial statements Note: Fiscal years ended March 31. LTM values are unaudited figures.

14%

10% 8%

FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 LTM Q3 2015

EBITDA margin

$400

($ in millions)

($ in millions)

$414

$200

22%

$80

$547

24%


EBITDA Generation and Seasonality Predictable and seasonal business with Q4 generating ~34% of revenues and Adj. EBITDA Fiscal 2013 and 2014 Revenue Distribution Distribution Q4 2013 34%

Q1 2013 19%

Q4 2014 34%

Q2 2013 19%

Q1 2014 20%

Fiscal 2013 and 2014 Adj. EBITDA

Q4 2013 35%

Q2 2014 20%

Q2 2013 19%

Q3 2014 26%

Q3 2013 28%

Q1 2013 19%

Q4 2014 35%

Q3 2013 27%

Q1 2014 19% Q2 2014 19%

Q3 2014 27%

LTM Rolling Adj. EBITDA and Margin

($ in millions)

$100.0

14.5% $93.0

$90.0 $80.0

$85.6 $80.0 $75.5

14.1%

14.0%

14.0%

13.9%

13.8% $70.0 $60.0

13.5% 2014 Q4

Source: ANFI publicly filed 20-F and other publicly available data

2015 Q1

2015 Q2

2015 Q3


Balanced Business Model with Steady Growth Profile Revenue by Geography Brand Asia Pacific (ex-India) 14%

North America 2%

Revenue by

Third party

Institutional 13%

FY14 Revenues and % Change y-o-y

Branded 44%

 India $224.1, up 18.6% (31.5% in Indian rupees) EMEA 43%  EMEA $237.5, up 22.9%  Asia Pac $73.9, up >100%

 Institutional returns to 5% – 12% level historically seen

Amira Branded 43%

 N. America $11.8, up 73.5%

India 41%

 Amira Branded / Third Party Branded ~50%/50% split today

Revenue by Brand Over Time ($ in millions)

$214 $181

$78

$118

$95 $42

$29 FY2010

Institutional

Source: ANFI publicly filed 20-F and other publicly available data

$239

$192

$122

$95

$69 $27

FY2011

$239

$7 FY2012

Third Party Branded

FY2013

FY2014 Amira Branded

30


Disciplined Cost Structure and Capital Spending Plan 

Historically invested in only the most modern manufacturing equipment which has allowed us to benefit from low maintenance capex

Maintenance capex expected to be less than ~$2-3 million per year

In the process of breaking ground on our new processing facility in Karnal, India which will increase our capacity from 24 to 60 MT / hour, further benefiting our margins

Strong controls over employee costs with 439 of 477 employees based in Indian home market

Historical Capital Expenditures $6

$5.5

$5 $3.9

($ in millions)

$4 $3 $1.8

$2

$0.9

$0.9

FY2011

FY2012

FY2013

0.7%

0.3%

0.2%

$1 $FY2010 % of sales

2.7%

FY2014 0.7%

Source: ANFI publicly filed 20-F and other publicly available data

31


ANFI Continues to Maintain a Conservative Capital Structure 

ANFI Leverage (Total Debt / LTM Adj. EBITDA)

ANFI continues to maintain a conservative balance sheet with $187.1 million of total debt at December 31, 2014 compared to December 31, 2014 LTM adjusted EBITDA of $93 million

5.0x

Total Debt / LTM Adj. EBITDA

4.0x

and March 31, 2013, respectively 3.1x

3.0x

2.5x

2.4x

2.4x

2.4x

2.3x

2.2x

2.0x

2.0x

1.0x 0.0x Q4'13 Q2'15

Q1'14 Q3'15

Q2'14

Q3'14

Q4'14

Q1'15

3.0x

3.3x

3.2x

3.0x

3.3x

2.0x 1.0x 0.0x Q4'13

Q1'14

Q2'14

Q3'14

Q4'14

Q1'15

Q2'15

Q3'15

Source: Derived from public Company financial statements and Capital IQ as of May 11, 2015 Note: ANFI values based on publicly filed financial statements; Interim results and ratios have not been audited.

LTM Adjusted EBITDA to Finance Cost (net of Finance Income) ratio of 3.3x at December 31, 2014

Strong relationships with consortium of Indian banks

Peer Leverage Levels (Total Debt / LTM Adj. EBITDA) 5.0x

Total Debt / LTM Adj. EBITDA

LTM Adj. EBITDA / Finance Cost (net of Finance Income)

2.5x

2.8x

3.1x

Net Debt to LTM adjusted EBITDA ratio of just 1.7x at December 31, 2014

ANFI had $27 million of cash on its balance sheet and $21.6 million available under its current borrowing facility suggesting more than sufficient capital to fund its continuing operations

5.0x 4.0x

ANFI Interest Coverage (LTM Adj. EBITDA / Finance Costs Net of Finance Income)

3.0x

Total Debt to adjusted EBITDA ratio of just 2.0x at December 31, 2014, compared to 2.4x and 3.1x at December 31, 2013

4.0x

3.9x 3.0x

3.0x

2.0x

2.0x 1.0x – Mid and Small Cap Food Competitors (Avg)

Large Cap Food Competitors (Avg)

Amira

Large Cap companies include Campbell’s, ConAgra, General Mills, Kellogg, Mead Johnson, Kraft, Mondelez, PepsiCo, JM Smucker, and McCormick. Mid and Small Cap companies include Pinnacle, Treehouse, Snyder’s-Lance, B&G Foods, Flowers Foods, Post Holding Cop., Hain Celestial, WhiteWave, J&J Snack Foods, SodaStream, Boulder Brands, Diamond Foods, Monster Beverage, and Herbalife.

32


2014 Fiscal Year Performance Review Key Drivers

Revenue

Revenue increased by $133.7 million, or 32.3%, to $547.3 million

$800 $547.3

$600 ($ in millions)

$400

International sales increased by $98.5 million, or 43.8%, to $323.2 million, India sales increased by $35.2 million, or 18.6%, to $224.1 million (up ~31.5% in rupees y-o-y)

$413.7

$200 $0 2013

2014

Adjusted EBITDA $150 ($ in millions)

$100 $50

$75.5 $52.2

$0 2013

2014

Adjusted EPS ($ in millions)

$1.14

$1.20 $0.80

$0.59

$0.40

Amira branded sales increased by $43.8 million, or 22.4%, to $238.8 million, and 3rd party branded sales increased by $24.3 million, or 11.3%, to $239.1 million, institutional sales increased by $65.6 million to $69.4 million Adjusted EBITDA increased by $23.1 million, or 44.0%, to $75.5 million driven by strong sales growth for the period as well as increased pricing and operating efficiencies. Margins increased by more than 100 bps, driven by pricing improvements in cost of materials as % of sales (75.7% vs 77.3%) and freight, forwarding and shipping (4.3% vs. 5.1%) and was offset in part by an increase in employee expenses as a % of sales (2.1% vs. 1.3%) Adjusted profit after tax increased by 93.2% to $41.0 million, compared to $21.2 million, driven by increased EBITDA, operating leverage and a reduction in effective tax rate of 19.6% from 30.0%

$0.00 2013

2014

Adjusted EPS increased by $0.59 or 93% to $1.14

Note: Does not include the full benefit of Basmati Rice GmbH which had approximately $9 million in calendar year 2013 sales and was acquired in January 2014; Adjusted EBITDA and Adjusted EPS exclude the impact of non cash compensation in the amount of $0.2 million and $2.9 million for the fiscal years ended 2013 and 2014, respectively: weighted average diluted shares for the period were 35.7 million and 35.9 million for fiscal years 2013 and 2014, respectively. Please see “Non IFRS Measures� in this release for a reconciliation of Adjusted EBITDA and Adjusted profit after tax to the IFRS measure of profit after tax.

33


3 Months Ended Q3 2015 Financial Highlights Revenue

Key drivers •

35.0%

$250.0 ($ in millions)

$200.0 $150.0

$192.4 $142.5

Revenue increased $49.9 million or 35.0% to $192.4 million driven primarily by increased sales volume and product mix of rice in India and internationally −

$100.0 $50.0 $0.0 2014

$40.0 ($ in millions)

36.6% $30.0 $20.0

$27.7 $20.3

$10.0 •

$0.0 % margin

2014

2015

14.3%

14.4%

Adjusted EPS 52.9%

$0.50 ($ per share)

$0.40 $0.30

$0.44

$0.10 $0.00 2014

2015

Freight, forwarding and handling expenses decreased by 180 basis points to 2.4% of sales from 4.2% in the prior period, due to more shipments involving free on board (FOB). Employee benefit costs decreased 110 basis points to 2.3% of sales compared to 3.4%. Other expenses decreased 80 basis points to 3.2% of sales from 4.0%. Other gains / losses showed a gain of $1.3 million versus a loss of $0.9 million in the prior year period. Adjusted EBITDA increased $7.4 million or 36.6% to $27.7 million, with adjusted EBITDA margins increased 10 bps to 14.4%

$0.29

$0.20

Amira branded and third party branded sales increased $39.9 million, or 29.2%, to $176.4 million, Institutional sales were $16.0 million compared to $5.9 million a year ago Cost of material including the change in finished goods as a percentage of revenue increased by 390 basis points to 79.3% of sales from 75.4% in the year ago period. Cost of material including change in finished goods as a percentage of revenue plus foreign exchange gain/ (loss) (due to hedging of foreign exchange risk) increased by 330 basis points to 79.2% of sales from 75.9%. Increase largely driven by higher cost of raw material from the procurement season of FY 2014 −

2015

Adjusted EBITDA

Sales in India increased by $20.3 million or 30.7%, to $86.6 million, non-India or international sales increased $29.6 million or 38.9%, to $105.8 million

The Company’s effective tax rate was 21.8% for the period compared to 19.1% in the year ago period, Adjusted profit after tax increased $5.5 million or 52.9% to $15.9 million from $10.4 million and Adjusted EPS increased 52.9% to $0.44 per share from $0.29 per share in the prior year period

Note: Interim results are not audited. Includes full benefit of Basmati Rice GmbH which was acquired in January 2014; Adjusted EBITDA and Adjusted EPS exclude the impact of non cash compensation; weighted average diluted shares were 35.9 million and 35.9 million for the three months ended December 31, 2013 and December 31, 2014, respectively. Please see “Non-IFRS Measures” in this release for a reconciliation of Adjusted EBITDA and Adjusted profit after tax to the IFRS measure of profit after tax.

34


Key Working Capital Items $ in millions

Q3 2014

Inventories

Q4 2014

Q2 2015

Q3 2015

$253.9

$255.0

$251.3

$253.8

% LTM sales

50.7%

46.6%

41.3%

38.5%

Trade receivables

$74.7

$80.9

$86.5

$99.1

% LTM sales

14.9%

14.8%

14.2%

15.0%

Trade payables

$68.3

$41.2

$11.9

$16.5

% LTM sales

13.6%

7.5%

1.9%

2.5%

$262.9

$298.2

$325.3

$339.4

52.5%

54.5%

53.4%

51.5%

Net Adjusted working capital % LTM sales

Source: Values based on publicly filed financial statements Note: Interim results and ratio analyses have not been audited. A reconciliation for LTM sales is included in the appendix. Net adjusted working capital is defined in Appendix for Non-IFRS measures.

35


Key Capital Structure Items $ in millions

Q3 2014

Q4 2014

Q2 2015

Q3 2015

Cash and cash equivalents

$33.8

$37.6

$25.7

$27.0

Total debt

$160.3

$184.8

$184.2

$187.1

LTM adjusted EBITDA

$67.4

$75.5

$85.6

$93.0

Total debt / LTM adjusted EBITDA

2.4x

2.4x

2.2x

2.0x

Net debt / LTM adjusted EBITDA

1.9x

2.0x

1.9x

1.7x

Source: Values based on publicly filed financial statements Note: Interim results and ratio analyses have not been audited. A reconciliation for LTM adjusted EBITDA is included in the appendix.

36


Outlook FY 2015

Long term

Revenue

25% growth

$1.0 billion

Adjusted EBITDA

25% growth

$150 million

Note: Long term outlook represents Revenue and Adjusted EBITDA targets through FY2018 set by management at time of IPO.

37


Recap of Amira Credit Highlights Established, 100 year old company with a track record of proven financial results

Global leader in a large and growing category with attractive pricing dynamics

Recognized international brand that represents a value-add and premium high quality product Deep, entrenched and longstanding relationships with a vast network of trusted suppliers Proven ability to expand internationally and diversify business profile

Defensive business model with a strong inherent free cash flow generation profile (currently reinvesting back into the business) 38


APPENDIX: SUPPLEMENTA L MATERIALS


Q3 2015 LTM Revenue, Adj. EBITDA and Adj. PAT Reconciliation

($ in USD millions)

FY 2013

9 Months

9 Months

Ended Dec 31,

Ended Dec 31,

FY 2014

2013

2014

LTM Dec 31, 2014

(A)

(B)

(C)

(A) – (B) + (C)

Revenue Adjusted EBITDA

$413.7 $52.4

$547.3 $75.5

$360.8 $49.0

$472.6 $66.5

$659.2 $93.0

Adjusted PAT

$21.2

$41.0

$24.2

$35.7

$52.5

Source: ANFI’s publicly filed 20-F and public company financial statements Note: LTM and quarterly values are unaudited.


Amira Nature Foods Corporate Structure Corporate Structure Karan A. Chanana

Public shareholders

69.4%(b)

30.6% Amira Nature Foods Ltd (British Virgin Islands) 100% Amira Nature Foods Ltd (Mauritius)

100% Amira I Grand Foods Inc. (British Virgin Islands)

80.4% Amira Pure Foods Private Limited (India) 100%

Karan A. Chanana and affiliates 19.6% (a)

International Subsidiaries(c ) (a)Assumes the completion of the purchase by Karan A. Chanana of 1,500,000 equity shares of Amira India. (b) Includes Share options granted and vested till March 31, 2014. (c)International subsidiaries are: Amira I Grand Foods Inc., Amira Food Pte. Ltd., Amira C Foods International DMCC, Amira Foods (Malaysia) SDN. BHD., Basmati Rice GmbH, Basmati Rice North America LLC, Amira G Foods Limited, and Amira Ten Nigeria Limited. Source: Company filings

40



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