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Rosebank Industries plc Interim Results Six months ended 30 June 2026 3 September 2026 Strictly Private & Confidential Buy Improve Sell
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 Disclaimer This presentation has been prepared by or on behalf of Rosebank Industries plc (“Roseba nk” or the “Company”) solely for use at the investor and analyst meetings being held in connection with a discussion of its H1 2026 results. By attending (whether in person, by telephone or webcast) the meeting to which this Presentation relates or by accessing or reading this Presentation, you will be deemed to have represented, warranted and undertaken that you have read and agree to comply with the conditions set out below relating to this Presentation (including any oral briefing and any question-and-answer session in connection with it (collectively, the “Information”)), each of which should be considered together and not taken out of context. The Information is strictly private and confidential, is being provided to you solely for information only for discussion purposes and must not be relied upon for any purpose. The Information does not constitute or form part of, and should not be construed as an offer for sale or subscription of or a solicitation or invitation of, any offer to subscribe for or purchase any securities of the Company in any jurisdiction, and nothing contained herein shall form the basis of or be relied on in connection with any contract or commitment whatsoever. In particular, it must not be used in making any investment decision and does not constitute a recommendation to sell or purchase securities of the Company. Nothing herein should be construed as financial, legal, tax, accounting, investment, actuarial or other specialist advice. The release, presentation, publication or distribution of this Presentation in jurisdictions other than the United Kingdom may be restricted by law and therefore any persons who are subject to the laws of any jurisdiction other than the United Kingdom should inform themselves about and observe any applicable requirements. It is your responsibility to satisfy yourself as to the full observance of any relevant laws and regulatory requirements. Any failure to comply with applicable requirements may constitute a violation of the laws and/or regulations of any such jurisdiction. In addition, in the United Kingdom, this presentation is being made available only to persons who fall within the exemptions contained in Article 19 and Article 49 of the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005, as amended. This presentation is not intended to be available to, and must not be relied upon in the United Kingdom, by any other person. No representation, warranty or undertaking, express or implied, is made by or on behalf of the Company nor any of its advisers, shareholders, subsidiaries, affiliates, associates or any of its directors, officers, employees, representatives, agents or advisers (collectively, the “Relevant Parties”) or any other person as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the Information or the opinions contained therein or any other statement made or purported to be made in connection with the Company and its subsidiaries, for any purpose whatsoever, including but not limited to any investment considerations. No responsibility, obligation or liability whatsoever, whether arising in tort, contract or otherwise, is or will be accepted by the Company or any of the Relevant Parties or any other person for any loss, cost or damage howsoever arising from any use of the Information, or for information or opinions or for any errors, omissions or misstatements contained therein or otherwise arising in connection therewith. To the fullest extent permissible by law, such persons disclaim all and any responsibility or liability arising in connection therewith. In providing access to the Information, neither the Company nor any of the Relevant Parties or any other person undertakes any obligation to provide the attendee or recipient with access to any additional information or to update the Information or to correct any inaccuracies in any such Information. The presentation contains certain forward-looking statements. These forward-looking statements reflect, at the time made, the Company’s beliefs, intentions and current targets/aims concerning, among other things, the Company’s results of operations, financial condition, liquidity, prospects, growth and strategies. Forward-looking statements are based on assumptions and involve risks and uncertainties that could cause actual results to differ materially from any expected future results in forward-looking statements. Past performance cannot be relied on as a guide to future performance and should not be taken as a representation that trends or activities underlying past performance will continue in the future. None of the Company or the Relevant Parties undertake to publicly update or revise any such forward-looking statement, except to the extent required by applicable law. Unless expressly stated otherwise, no statement in this Presentation is intended as a profit forecast or estimate for any period and no statement in this Presentation should be interpreted to mean that cash flow from operations, free cash flow, earnings or earnings per share for Rosebank for the current or future financial years would necessarily match or exceed any historical published cash flow from operations, free cash flow, earnings or earnings per share of Rosebank. Certain financial data has been rounded. As a result of this rounding, the totals of data presented in this Presentation may vary slightly from the actual arithmetic totals of such data. 2
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Contents 1. Executive Summary 2. Rosebank Interim Results 2026 3. ECI 4. MW Components 5. CPM 6. Conclusion 7. Q&A 8. Appendices
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 4 Executive Summary • Rosebank trading ahead of recently upgraded full -year expectations with value creation and business improvement plans being delivered across all three of our businesses • Therefore, we are upgrading FY 2026 profit expectations for the second time. Also upgrading FY 2026 net debt expectations • Bolt-on acquisitions achieved in CPM and MW Components, with advanced talks in ECI • First shareholder dividend of 2.1 cents per share declared • Fully focused on delivery of improvement plans this year
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 Rosebank Interim Results 2026 5 Reconciliation of statutory to adjusted1 operating profit $m Statutory Operating Loss (34) Adjusting items: Acquisition and disposal costs 54 Amortisation of intangible assets 48 Restructuring costs 38 Equity-settled compensation scheme charges 10 Movements in derivatives & associated financial assets & liabilities (13) Other 7 Adjusted Operating Profit 110 $m Statutory results Adjusted1 results Revenue 733 733 Operating (Loss)/Profit (34) 110 (Loss)/Profit After Tax (52) 74 Weighted average number of shares (m) 721.6 Diluted EPS2 (c) 10.3 Interim Dividend (c) 2.1 • H1 results include a full period of trading for Rosebank’s first acquisition ECI, and a short period of trading for CPM and MW Components, both acquired during May • Fast and decisive execution of business improvement promises, with plans agreed across all three businesses. Confirming improvement opportunity at least as good as our pre-acquisition expectations • The Group is trading ahead of current full year expectations3 for adjusted1 operating profit and EPS2. Second upgrade since completion of MW Components and CPM • Inaugural interim dividend of 2.1 cents proposed only two years after flotation, building towards 3x earnings cover Trading ahead of recently upgraded full year expectations (1) Described in the glossary of the 2026 interim financial statements and considered by the board to be a key measure of performance. (2) Calculated using the weighted average number of shares in issue during the period (3) Market consensus for FY 2026: Revenue $1,972m, Adj Operating Profit pre-PLC costs $359m, Adj Operating Profit post-PLC costs $314m, Net Debt $1,161m.
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 Divisional Interim Results 2026 6 ECI o Revenue of $591m, Adjusted 1 Operating Profit of $95m, Adjusted 1 Operating Margin of 16.1% o As expected, revenue in the period was down 4% YoY, including deliberately exited low margin business contributing 3% to the decline o The higher margin Electrification & Industrial division is performing very well and benefiting from structural growth, with revenue up 9% YoY o In the Appliance & HVAC division, headwinds in the Appliance end market have abated to a degree, with some recovery in HVAC . Revenue in the period was 13% lower YoY, including the majority of the deliberately exited low margin revenue in the period o Business improvement and value creation plans continue to be delivered, underpinning continued margin progress o H1 Adjusted1 Operating Margin +100bps YoY MW Components o Revenue of $55m in the very short period of trading with Adjusted 1 Operating Profit of $14m* o All three businesses (Fasteners, Springs and Precision Components) are growing well, with strong order books and some end markets enjoying structural growth, particularly aerospace and semiconductors o Decisive cost and operational improvement plans being delivered CPM o Revenue of $87m in the very short period of trading with Adjusted 1 Operating Profit of $18m* o Aftermarket business is performing well with revenue growing 7% YoY, consistent with our expectations o Business improvement plans being executed and new CEO joining shortly *MW and CPM profitability in the period was skewed by mid-month completion. (1) Described in the glossary of the 2026 interim financial statements and considered by the board to be a key measure of performance. (2) ECI market consensus for FY 2026: Revenue $1,228m, Adj Operating Profit $204m. MW Components market consensus for FY 2026: Revenue $306m, Adj Operating Profit $55m. CPM market consensus for FY 2026: Revenue $438m, Adj Operating Profit $101m
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 Rosebank Cash Generation 7 Movement in Group Net Debt $m Net (debt)/cash at 1 Jan 2026 (494) Acquired net debt with CPM and MWC (1,946) Movement in net debt in funding CPM and MWC 1,307 Cash payment for bolt-on acquisition (27) FX and other non-cash movements 3 Free Cash Flow 88 Net (debt)/cash at 30 June 2026 (1,069) Free Cash Flow $m Adjusted1 Operating Profit/(loss) 110 Depreciation and amortisation 19 Working capital movement 14 Net capital expenditure (14) Net interest and net tax paid (11) Restructuring (25) Net other (5) Free Cash Flow1 88 Add back: Restructuring 25 Adjusted1 Free Cash Flow 113 • Net Debt1 of $1,069m at 30th June 2026, significantly ahead of current FY expectations2 • Leverage1 of 2.4x at 30th June 2026, also significantly ahead • All three businesses showing strong underlying cashflow • See appendices for forward looking guidance on key cash flow items (1) Described in the glossary of the 2026 interim financial statements and considered by the board to be a key measure of performance. (2) Market consensus for FY 2026: Revenue $1,972m, Adj Operating Profit pre-PLC costs $359m, Adj Operating Profit post-PLC costs $314m, Net Debt $1,161m. Net debt and leverage significantly ahead of full year market expectations
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 Rosebank’s three platform acquisitions to date 8 Three businesses representing significant value opportunities through Rosebank’s “Buy, Improve, Sell” playbook Electrical Components International (“ECI”), designs and manufactures electrical distribution systems, wire harnesses, control box assemblies and other engineered electrical components for a broad range of industrial and commercial applications. ECI operates a global manufacturing footprint and works closely with customers to provide integrated solutions for complex electrical systems Acquisition completed on 19 August 2025, and we target at least 5% Adjusted Operating Margin improvement in our ownership period, from 13% to at least 18% MW Components, is a manufacturer of engineered metal components, operating through three businesses: Fasteners, Springs and Precision Components. The business operates a US manufacturing footprint and supplies bespoke components used in mission-critical applications across a range of industrial end markets Acquisition completed on 28 May 2026, and we target 6-7% Adjusted Operating Margin improvement in our ownership period, from 15% to 21-22% CPM, manufactures highly engineered machinery and provides aftermarket solutions for oilseed processing and animal feed production. CPM operates a global manufacturing footprint with a strong focus on service led solutions and aftermarket activities, supporting customers in demanding industrial environments Acquisition completed on 12 May 2026, and we target 6-7% Adjusted Operating Margin improvement in our ownership period, from 22% to 28-29%
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 ECI: How we are creating value 9 Improve Rosebank’s aim is to improve Adjusted1 Operating Margin from 13% → at least 18%… Now at 16% within 12 months How Rosebank will improve ECI Progress Operational restructuring including head office efficiencies and site consolidations 1 Increased investment to drive quality and efficiency, and pursue bolt-on acquisitions 2 Reduce debt burden, freeing up significant cash flow and enabling investment 5 Focus on appropriate margin targets through cost recovery and appropriate pricing 4 Shift business mix toward the higher margin Electrification and Industrial division 3 • Strong Adjusted1 Operating Profit and Adjusted1 Operating Margin progress; from 12.8% in 2024, to 15.4% in 2025, and 16.1% in H1 2026 • Initial 24-month restructuring programme now well underway, which includes: • Reducing central costs • Closed the St Louis head office • Reducing the number of sites by over a quarter • Exited some business of unacceptable profitability • Completed the exit of costly working capital customer factoring and supplier finance arrangements • Materially reduced the debt burden on the business, freeing up significant cashflow • All tariffs passed through • Continue to pursue an active pipeline of bolt-on acquisitions (1) Described in the glossary of the 2026 interim financial statements and considered by the board to be a key measure of performance.
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 MW Components: How we are creating value 10 Improve Rosebank’s aim is to improve Adjusted1 Operating Margin 6-7ppts from 15% → 21-22% Head office efficiencies and split the group into three standalone businesses 1 Exit or renegotiate unprofitable contracts 4 Scale end markets experiencing structural tailwinds including Aerospace & Defence 5 Reduce debt burden, freeing up significant cash flow and enabling investment 6 Optimise the new, but underperforming Fasteners Addison facility 2 Consolidate manufacturing footprint to improve efficiency and utilisation 3 • Completed the legal restructure into three standalone businesses: Fasteners, Springs and Precision Components, in line with the management structure already implemented • Closed the head office, which will result in at least $15m annualised central cost savings • Approved an initial $30m of capital investment including $14m for investment into the Fasteners Addison facility which will drive progress towards the target >15% adjusted1 operating margin at the site, from current small loss • Three factory closures already announced • Materially reduced the debt burden, freeing up significant cashflow and enabling further investment • Actively pursuing a pipeline of bolt-on acquisitions, with one already contracted for Precision Components How Rosebank will improve MW Progress (1) Described in the glossary of the 2026 interim financial statements and considered by the board to be a key measure of performance.
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 CPM: How we are creating value 11 Rosebank aim is to improve Adjusted1 Operating Margin 6-7ppts from 22% → 28-29% Improve Deliver head office, and divisional efficiencies, including organisational simplification 1 Restructure the Process Solutions division, which is made of underperforming non-core businesses 2 Reduce debt burden, freeing up significant cash flow and enabling investment 5 Accelerate growth in aftermarket mix, which is higher margin, and less cyclical 4 Consolidate manufacturing footprint to improve efficiency and utilisation 3 • Completed the initial phase of restructuring head office and divisional costs which will result in at least $10m annualised savings • Recruited a new CEO, who will start on 1st October • Simplified CPM's organisational structure, including: • Moved all aftermarket activities under a unified leadership structure • Eliminated the non-core Process Solutions division, with the potential disposal of a sub-division, multiple site consolidations, and the remaining businesses merging into the Industrial Solutions division • Multiple site consolidations underway • Materially reduced the debt burden, freeing up significant cashflow and enabling further investment • Actively building a pipeline of bolt-on acquisitions for the Aftermarket business, with one already completed ProgressHow Rosebank will improve CPM (1) Described in the glossary of the 2026 interim financial statements and considered by the board to be a key measure of performance.
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 Conclusion 12 Exciting outlook for Rosebank with business improvement and value creation plans being delivered across all three of our businesses • Rosebank is performing ahead of expectations with business improvement and value creation promises being delivered across all three of our businesses • We are confident we will outperform recently upgraded profit expectations for FY 2026 • Rosebank’s first acquisition ECI is showing continued margin progress, with the initial 24-month restructuring programme progressing well • We completed the acquisition of MW Components and CPM in the period. Both businesses are performing well, improvement plans are progressing and we confirm the improvement opportunity is at least as good as our pre-acquisition expectations • All three businesses are showing strong underlying cashflows, continued margin opportunity, and a clear path to doubling shareholders’ investment in 3-5 years, based upon Rosebank’s conservative assumptions
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Q&A Buy Improve Sell
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Appendices o Useful data o Rosebank strategy o Three platform acquisitions to date
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 Useful data 15 Income Statement Guidance Adjusted1 Operating Margin targets (3-5 years): ECI 18%+ MW Components 21-22% CPM 28-29% Full-year run-rate Rosebank central cost 2 ~$30m Full-year run-rate divisional LTIP 2 ~$20m Share capital & dividend policy Shares in issue as at 30 June 2026 988.4m Diluted weighted average NOSH June 2026 721.6m Expected average shares for FY 2026 856.1m New shares issued for the MW and CPM acquisition 581.8m Interim dividend declared $21m Helpful cash flow data Guidance Owned fixed asset depreciation: ECI ~$20m MW Components <$20m CPM <$20m CapEx ratio to owned asset depreciation ~1.3x owned fixed asset Adjusted1 effective tax rate ~26% Cash tax rate <26% ECI Restructuring cost over period of ownership ~$80m phase 1 + ~$70m phase 2 3 MWC Restructuring cost over period of ownership ~$100m CPM Restructuring cost over period of ownership ~$100m Interest Guidance Expected 2026 interest rate 4 ~6% Non-cash interest 5 ~$20m (1) Described in the glossary of the 2026 interim financial statements and considered by the board to be a key measure of performance. (2) Rosebank corporate costs are expected to reach a run rate of approximately $30 million, with an additional $20m annual non-cash divisional LTIP charge (3) Phase 1 of ECI restructuring will cost ~$80m over the next 2 years, with ~$30m expected benefit. Phase 2 to come thereafter, expected to cost ~$70m with max 3-year payback. (4) Subject to change based on SOFR; current term loan margin is 1.55% and revolving credit facility margin is 1.85% (5) Assumes full-year pension interest, lease interest, unwind of discount on provisions and amortisation of finance fees
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 Rosebank strategy 16 Quality industrial manufacturing businesses with improvement potential Employ prudent levels of leverage Rosebank team are substantial equity investors Expertise in public and private transactions, including special situations Ability to move quickly Eliminate unnecessary corporate overhead Change management focus, incentivise well Drive sustainable improvement Focus on profitability and cash generation Reinvest heavily to drive long–term performance Choose the right time to sell, often after 3-5 years but flexible Return capital to shareholders Find the right home for the business as a whole or in parts Buy Improve Sell Aim to double shareholders’ investment in 3-5 years, based on conservative assumptions
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0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 0-99-65 162-25-66 252-195-11 0-149-147 255-58-33 0-164-0 65-152-175 135-190-160 190-220-204 Rosebank’s three platform acquisitions to date 17 (1) All Revenue, EBITDA, operating profit and margin figures are Rosebank adjusted for FY ending 31 December for ECI and MW Components and FY ending 30 September for CPM FY25A Operating Profit (% Margin) FY25A EBITDA (% Margin) FY25A Revenue Acquisition Enterprise Value FY25A EV/EBITDA Overview of Rosebank’s three acquisitions to date $221m (18%) $1,219m $2bn 9x $188m (15%) $95m (19%) $500m $950m 1 10x $77m (15%) $175m (25%) $713m 1 $2.1bn 12x $156m (22%) 1 Three businesses representing significant value opportunities through Rosebank’s “Buy, Improve, Sell” playbook