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Page 1
Public Expose
FY23 Audited and 1Q24
          27 June 2024
Page 2
Agenda



 1. Leadership Team

 2. 2023 Performance

 3. What’s Next in 2024




                          2
Page 3
  Leadership Team




SIDHARTA P. OETAMA     ANGGARA A. LINANDA    BUDI SUSANTO     KURDI GUNAWAN
  President Director        Director           Director          Director




         HARTANTO KUSMANTO       VEBBYNA DEWIANTI   NURINDRA PRAWARIANTO
               Director               Director            Director
Page 4
Agenda



 1. Leadership Team

 2. 2023 Performance

 3. What’s Next in 2024




                          4
Page 5
   Summary

Profit and Loss

1. Strong performance in FY23 as revenue grew by 13.9% YoY to Rp4.14T, with improved gross
   profit margin from 36% in FY22 to 41.7% in FY23
2. EBITDA margin reached 10% or Rp412B in FY23, >Rp983B increase compared to FY22.
3. Both S&M (excl A&P) and G&A, as % of revenue went down from 14.5% and 19.2% in FY22 to
   10.2% and 8.3% in FY23 respectively as Kino became more efficient
4. A&P (the biggest Opex component) as % of revenue also went down from 23.5% in FY22 to
   18.1% in FY23
5. All in all, FY23 NPAT reached Rp77B, representing 1.9% of total revenue and an increase of >
   Rp1T from FY22

Balance Sheet and Cash Flows

1. CCC improved significantly from 126 days as of Dec-22 to 67 days as of Dec-23 through
   improvement in all working capital metrics
2. Strong FY23 operating CF at Rp750B (vs Rp241B in FY22), used for loan repayment
3. O/S bank loan is at Rp1.8T a of Dec-23, 18.6% lower (~Rp400B net principal repayment) vs Dec-
   22, and as a result, net debt / equity improved to 1.0 from 1.3
                                                                                                   5
Page 6
  Laying Foundation for Growth in 2023




Revamping Organizational
                           Holistic SKU Review   S&OP Process Improvement
       Structure


                                                                        6
Page 7
       Revenue grew substantially and with improved GPM; Improved
       efficiency in production process
Revenue                                        Gross Profit and GPM
RpB                                            RpB

      4,679                                                           GPM     GP
                                  +13.9%
                                                 46.8%       47.9%
                                       4,136                                          +31.7%
              4,025   3,977                                           45.2%
                                                                                           41.7%
                              3,631
                                                     2,191
                                                                               36.0%
                                                             1,929
                                                                      1,796
                                                                                           1,724


                                                                               1,309




      2019    2020    2021    2022     2023          2019    2020     2021         2022    2023

                                                                                                   7
Page 8
      Beverage is still the largest but with less contribution to the total
      Sales; Meanwhile Personal Care’s contribution is stable
Revenue by Segment
RpB

                             Personal Care      Beverages   Foods   Pharmaceutical   Pet food


                       Sales in RpB                                        Segment proportion in %

                            +13.90%
                                             4,136                                                 4,136
             3,631                                                      3,631
                                             1,335                                                32.27%
             1,196                                                     32.93%




                                             2,291                                                55.38%
             2,073                                                     57.09%



                 324                         441                            8.92% 0.21%            10.66%
                        8                            61
        31                               9                          0.86%                       0.21% 1.48%
             2022                            2023                       2022                       2023

                                                                                                              8
Page 9
        In addition to the improved GP, EBITDA grew by Rp983B and NPAT
        grew >Rp1T YoY, helped by improved efficiency in OPEX
EBITDA and EBITDA Margin                                                                        NPAT and NPM
RpB                                                                                             RpB

                              EBITDA Margin                EBITDA                                                              NPM    NPAT

    16.8%                                                                                           11.0%

                                                                 + 983B                                                                      + >Rp1T
                                       10.0%                              10.0%                       516             2.8%     2.5%                1.9%
      787              8.4%


                                                                                                                       114      98                     77
                                         397                                412
                        338




                                                                                                                                       -26.2%
                                                        -15.7%


                                                          -571                                                                          -950
      2019             2020             2021              2022             2023                       2019            2020     2021     2022       2023
Notes: EBITDA is adjusted for non-core operating items such as gain/loss from sale of fixed assets, inventory recovery, etc.

                                                                                                                                                            9
Page 10
       S&M’s CR is the lowest in 5 years, while GA’s lowest in 4 years

S&M (excl, A&P) and as % of sales                                               G&A and as % of Sales
RpB, %                                                                          RpB, %

                     % of Revenue             S&M (excl. A&P)                                        % of Revenue   G&A


                                                     14.5%                                                          19.2%
                    13.6%
                                     13.2%

    11.6%                                                                                    12.3%
                                                                     10.2%                                10.4%
      541             549                                                                                           697     8.3%
                                      524             525
                                                                                   6.5%
                                                                          422
                                                                                              497
                                                                                                           412
                                                                                                                            344
                                                                                    303




     2019            2020            2021             2022            2023         2019      2020         2021      2022    2023
Notes: S&M excl. A&P but incl. Manpower and delivery; GA incl. Manpower

                                                                                                                                   10
Page 11
      A&P lower by 12.3% YoY. CR is lower by ~5.4 percentage
      point YoY
A&P
RpB
                              % of Revenue      A&P
                                                      23.5%



       19.3%                            18.9%
                                                                       18.1%
                      16.7%


        903                                                   -12.3%
                                                      852
                                         752                           747
                      673




        2019          2020              2021          2022             2023

                                                                               11
Page 12
      Significantly improved working capital with CCC is now at 67 days
      (59 days lower than last year)
A/R and A/R Days                                              A/P and A/P Days
RpB, Days                                                     RpB, Days
                           A/R Days      A/R                                        A/P Days     A/P

                    125        131
                                           115
     90                                                                       90
                                                     79               80                   78                    78
                   1,429      1,458                                                                     71
    1,370
                                           867      949
                                                                     565                                        602
                                                                             478          470          446


    2019           2020        2021       2022      2023             2019    2020         2021         2022     2023
Inventory and Inventory Days                                  Cash Conversion Cycle (CCC)
RpB, Days                                                     Days
                WIP Days       FG Days      RMPM Days
   Inventory:                                                                              159
     557            690        605         450      438                     143
                                                                                                         126
   Total Inventory days:
     78             107        107         82       66
                     4          4                                                                                      67
                                            3                    87
     2              60          58
                                           41             3
     47                                            27
     28             43          45         37        36
    2019           2020        2021       2022      2023      2019          2020          2021           2022          2023
                                                                                                                            12
Page 13
       Repaid >Rp400B loan in FY23. This, combined with the strong
       performance, improved the net debt/equity, back to 1x
Bank Loan
RpB
                                                ST Loan    CPLTD      LT Loan
                                                                                               -18.6%
                                                                                2,238
                                    1,788                  1,800                                               1,822
                                                                                959
          1,094                                             759                                                 811
                                    1,393                                       240
                                                            153                                                 265
           922                                                                  1,039
                                           70               888                                                 746
        142    30                326
          2019                          2020                2021                2022                           2023
Net Debt and Equity
RpB
                                                     Net Debt      Equity                                 Net Debt / Equity
                                                                                                               1.3
                                                                                                                          1.0
                                                                                                   0.6
                    Leverage start to
                    increase in FY20                                                               2021        2022      2023
  2,703
                                                                                                                                1,656
  827                                                                                                                           1,622

2019                          2020                          2021                        2022                                    2023

                                                                                                                                  13
Page 14
        Strong operating cash flow to pay back loan

Cash Flows
RpB
                                                       CFO            CFF          CFI          FX Impact           Other

             Cash Balance:
                   268                                  184                                  204                            195      166

             Net Change in Cash:
                    14                                  (84)                                  20                            (9)       -28




                    17                                                                                                               750
                                                                                             592
                   331                                    369                                                                241
                                                    -71         3                                                            22        5
                                                                                             -214                           -257
                   -332
                                                        -385                                                                 -14     -617
                     -2
                                                                                             -354
                                                                                               -4
                                                                                                                                         -108
                                                                                                                                   -58
                  2019                                 2020                                 2021                            2022      2023
Notes: “Other” in FY23 refers to cash in KFI. Due to the liquidation, the auditor decides to report it separately

                                                                                                                                                14
Page 15
Agenda



 1. Leadership Team

 2. 2023 Performance

 3. What’s Next in 2024




                          15
Page 16
Kino’s key initiatives in 2024




     Acceleration of growth                  Sales & Marketing
                                           capability development




Implementing channel, go-to market    Realignment on E-Commerce, digital,
  and pricing blueprint across Kino   communication and media placement

                                                                            16
Page 17
      Snapshot: Strong 1Q24 performance, on growth and margin

Revenue                        Gross Profit and GPM             NPAT and NPM
RpB                            RpB                              RpB

               +7.0%                    GPM      Gross Profit               NPM   NPAT

                       1,104                           41.9%
                                      41.0%
       1,032                                                                        1.73%
                                                                      1.67%

                                                        462
                                       423
                                                                                         19
                                                                       17




       1Q23            1Q24           1Q23             1Q24           1Q23           1Q24

                                                                                              17
Page 18
Thank You




  www.kino.co.id

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linked person BUDI SUSANTO p.3
linked person KURDI GUNAWAN p.3
linked person HARTANTO KUSMANTO p.3
linked person VEBBYNA DEWIANTI p.3
linked person NURINDRA PRAWARIANTO p.3
unresolved org Bank Loan RpB ST Loan p.13

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