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Escorts Kubota Limited 1 BSE: 500495 | NSE: ESCORTS Q1FY27 | EARNING PRESENTATION 3rd August 2026 03-08-2026 Escorts Kubota Limited Great Place To Work® Certified JAN 2026-JAN 2027 INDIA
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Escorts Kubota Limited 02 03 04 05 06 Q1 Standalone Highlights Segment Wise Performance Shareholding Pattern Q1 Consolidated Highlights Annexure & Narrations CONTENTS 203-08-2026 01 Company Overview Escorts Kubota Limited
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Escorts Kubota Limited 303-08-2026 Safe Harbor Certain statements in this document may include forward-looking comments and information concerning the company’s plans and projections for the future, including estimates and assumptions with respect to economic, political, technological, weather, market acceptance and other factors that impact our businesses and customers. Such forward-looking statements are subject to certain risks and uncertainties like regulatory changes, local political or economic developments, and many other factors that could cause our actual results to differ materially from those contemplated by the relevant forward-looking statements. Escorts Kubota Limited will not be in any way responsible for any action taken based on such statements and undertakes no obligation to publicly update these forward-looking statements to reflect subsequent events or circumstances. Accounting standard: Financials in presentation are as per IndAS. All numbers are rounded off to nearest decimal Escorts Kubota Limited
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Escorts Kubota Limited Started Trading of Tractors Started Manufacturing Escorts Tractors with URSUS JV with Ford Motors to make Tractors Started Manufacturing Construction Equipment’s 1944 Escorts Inception There are people who have a significant number. There are people who have a significant number. Launched Farmtrac Brand-Ford JV Merged with Escorts Escorts Kubota Limited (EKL) : Overview (Formerly Escorts Limited) Launched Powertrac Brand of tractors & First High End Crane Restructuring Escorts Margin & Products Expansion Strategic partnership with Kubota Corporation EKFL Captive Finance One EKL 1962 1971 1998 2012-2017 2022-24 1950s 1969 1995 2004-2011 2018-2022 2024-25 4 Products Expansion 2025-26 “Bringing world’s best to India and giving India’s best to the world” 4 Escorts Kubota Limited C l(1J':)')t'l Escorts Kubota Finance Limited • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • C C 1(•J~')t'l Escorts Kubota Limited
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Escorts Kubota Limited Q1 Standalone Highlights – Q1FY27 YoY *Served Construction Equipment include- PNC Cranes, Backhoe loaders, Mini Excavators and Compactors 5 % rounded off to nearest single decimal 03-08-2026 Negative Positive *include- PNC Cranes, Backhoe loaders, Mini Excavators and Compactors Particulars Industry Growth EKL Growth Variance Domestic Tractor Volume 18.6% 22.9% 4.3% Export Tractor Volume 17.7% -18.9% -36.6% Total Tractor Volume 18.5% 20.5% 2.0% PNC Volume 46.4% 36.7% -9.7% BHL Volume 13.8% -28.4% -42.2% Mini Excavator 50.0% 40.9% -9.1% Compactor Volume 39.4% -82.2% -121.6% Served Construction Equipment Volume* 22.8% 27.4% 4.6% Escorts Kubota Limited
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Escorts Kubota Limited 6 Q1 Standalone Highlights (Continuing Operations) EKL at a Glance % rounded off to nearest single decimal03-08-2026 36,862 Tractors Volumes 20.5% 14.3% (Y-o-Y) (Q-o-Q) 1,344 Construction Equipment’s Volume 27.4% -28.4% (Y-o-Y) (Q-o-Q) ₹ 3,178.9 Crore Revenue from Operations 28.0% 7.7% (Y-o-Y) (Q-o-Q) Up Down ₹ 355.4 Crore EBIDTA 9.4% -7.9% (Y-o-Y) (Q-o-Q) ₹ 493.8 Crore Profit Before Tax & Exceptional Items 18.2% 13.8% (Y-o-Y) (Q-o-Q) ₹ 387.3 Crore Profit After Tax & Before Exceptional Items 26.0%* 19.3% (Y-o-Y) (Q-o-Q) Q1FY26 included the divestment of the RED business, as well as an exceptional gain from the sale of land and building. Accordingly, Net Profit After Tax (PAT) including discontinued operations for Q1FY27 is not directly comparable with Q1FY26. * Including Exceptional Item PAT up 4.0% YoY Escorts Kubota Limited
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Escorts Kubota Limited Unit Q1FY27 Q1FY26 Q4FY26 YoY (Change) QoQ (Change) Revenue from Operations ₹ Cr. 3,178.9 2,483.4 2,950.7 28.0% 7.7% Material Cost % 72.8 69.1 69.0 366 bps 380 bps Manpower Cost % 6.4 7.4 7.0 -99 bps -65 bps EBIDTA ₹ Cr. 355.4 325.0 386.0 9.4% -7.9% EBIDTA Margin % 11.2 13.1 13.1 -191 bps -190 bps Other Income ₹ Cr. 207.4 155.6 121.4 33.3% 70.9% PBT Excluding Exceptional Items ₹ Cr. 493.8 417.9 433.8 18.2% 13.8% PAT Excluding Exceptional Items % 387.3 307.5 324.8 26.0% 19.3% PAT (Reported) ₹ Cr. 387.3 372.6 324.8 4.0% 19.3% EPS ₹ 35.20 33.87 29.52 3.9% 19.2% PBT ₹ Cr. - 1,203.1 - PAT ₹ Cr. - 1,027.6 - EPS ₹ - 93.42 - PAT ₹ Cr. 387.3 1,400.2 324.8 -72.3% 19.3% EPS ₹ 35.20 127.29 29.52 -72.3% 19.2% Particulars Continuing OperationsDiscontinued OperationsTotalStandalone Financials 7 Q1 Standalone Highlights – P&L at a Glance % rounded off to nearest single decimal03-08-2026 Negative Positive Par Q1FY26 included the divestment of the RED business, as well as an exceptional gain from the sale of land and building. Accordingly, Net Profit After Tax (PAT) including discontinued operations for Q1FY27 is not directly comparable with Q1FY26.■ • • • • • • • • • • • ■ ■ • • • • • • • • • • • Escorts Kubota Limited
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Escorts Kubota Limited 421.5 23.1 5.1 48.7 498.4 Q1FY26 AM CE Unallocated Q1FY27 EBIT 8 Q1 - YoY Revenue up by 28.0%; EBIT up by 18.2% (Continuing Operations) Standalone Continuing Operations Financials03-08-2026 rounded off to nearest single decimal Revenue Key Highlights • Tractor Sales up by 20.5% at 36,862 units • Construction Equipment Sales up by 27.4% at 1,344 units 2,483.4 585.0 118.2 -7.7 3,178.9 Q1FY26 AM CE Unallocated Q1FY27 Revenue Increase Decrease Total EBIT Key Highlights • Change in product mix and price realization • Operating leverage • Adverse commodity prices • Higher non operating Income ₹ Cr. ₹ Cr. Escorts Kubota Limited ■ ■ -
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Escorts Kubota Limited 438.8 27.7 -47.9 79.8 498.4 Q4FY26 AM CE Unallocated Q1FY27 EBIT 9 Q1 - QoQ Revenue up by 7.7%; EBIT up by 13.6% (Continuing Operations) 03-08-2026 2,950.7 370.7 -136.8 -5.7 3,178.9 Q4FY26 AM CE Unallocated Q1FY27 Revenue Increase Decrease Total EBIT Key Highlights • Operating leverage in Agri Machinery Segment • Adverse commodity prices • Higher non-operating income ₹ Cr. ₹ Cr. Revenue Key Highlights • Tractor Sales up by 14.3% at 36,862 units • Construction Equipment Sales down by 28.4% at 1,344 units Standalone Continuing Operations Financials rounded off to nearest single decimal Escorts Kubota Limited ■ ■ -
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Escorts Kubota Limited 1004-08-2025 Q1FY27 PAT Before Exceptional item Up by 26.0% YoY In ₹ Cr. Q1 FY26 Reported included the divestment of the RED business and an exceptional gain from the sale of land and building. As a result, Net Profit After Tax (PAT), including discontinued operations, for Q1 FY27 is not directly comparable with Q1 FY26. Excluding the impact of the RED business divestment and the exceptional gain, Q1 FY27 Net Profit increased by 26.0% YoY. 1,400.2 -1,027.6 -65.1 307.5 Q1FY26 Reported PAT PAT From Discontinued Operations PAT from Exceptional Items Q1FY26 Normalized PAT 387.3 Q1FY27 Reported PAT Escorts Kubota Limited
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Escorts Kubota Limited 1103-08-2026 ₹ 35.20 Earning Per Share 15.8% Return on Capital Employed (Annualized) ~84% Capacity Utilization Tractors ~47% Capacity Utilization Construction Equipment Q1FY27 Standalone Highlights –EKL at a Glance Standalone Financials 12.3% Return on Equity (Annualized) Escorts Kubota Limited
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Escorts Kubota Limited 12 Segment Wise Performance Escorts Kubota Limited03-08-2026 Escorts Kubota Limited
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Escorts Kubota Limited 13 Segmental Revenue Contribution XX% Segmental Contribution to total Operating revenue03-08-2026 87% 88% 81% 13% 12% 19% Q1FY27 Q1FY26 Q4FY26 Agri Machinery Products Construction Equipments 3,178.9 2,617.2 2,950.7 Revenue in ₹. Crore % of Revenue Escorts Kubota Limited ■ ■
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Escorts Kubota Limited 1403-08-2026 Agri Solution Engine Spare Parts and Service Agri Machinery Products Non-Tractor Business Tractor Business Global Sourcing Escorts Kubota Limited K3R! A Kubota Brand Reliable Parts. Value for the Pnce. • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • ··-··-··-··-··-··-··r··-··-··-··-·· ~ • • • • • • ............................................ ~ ................................. .
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Escorts Kubota Limited 15 Tractor Industry and EKL Tractor Business Growth De-Growth03-08-2026 rounded off to nearest single decimal 2.86 3.39 Q1FY26 Q1FY27 18.6% YoY Domestic Industry (in Lakhs) Export Industry (in ‘000s) 25.3 29.8 Q1FY26 Q1FY27 17.7% YoY Share of Market in % 28,848 35,457 10.1% 10.5% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% - 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 Q1FY26 Q1FY27 22.9% YoY 1,733 1,405 6.8% 4.7% 2.0 % 4.0 % 6.0 % 8.0 % 10. 0% 12. 0% 150 350 550 750 950 1,15 0 1,35 0 1,55 0 1,75 0 1,95 0 Q1FY26 Q3FY27 -18.9% YoY EKL Domestic Volume (Nos.) EKL Export Volume (Nos.) Escorts Kubota Limited -------, ' I ------·
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Escorts Kubota Limited Particulars Unit Q1FY27 YoY (Change) QoQ (Change) ₹ Cr. 2,766.5 26.8% 15.5% % 10.8% -183 bps -51 bps % ~84 % 48.4%ROCE (Annualized) Capacity Utilization Tractors Revenue EBIT 1603-08-2026 Agri Machinery Products – Segment Performance ➢ Less than 40 HP : Greater than 40 HP Tractor Sales Ratio in Q1FY27 at 32:68 as against 36:64 YoY and 32:68 QoQ. ➢ Non-Tractor : Tractor Revenue Ratio in Q1FY27 at 19:81 as against 18:82 YoY and 19:81 QoQ. ➢ Export through Kubota channel of total Export volume ~61% in Q1FY27. Up Down Escorts Kubota Limited I I I I
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Escorts Kubota Limited 17 Construction Equipments 03-08-2026 NA PREFERRED PART
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Escorts Kubota Limited Construction Equipment Business Performance 12.8 15.7 Q1FY26 Q1FY27 22.8% YoY EKL Construction Equipment VolumesServed Industry Performance (000’s) 1,055 1,344 Q1FY26 Q1FY27 27.4% YoY 18Growth De-Growth03-08-2026 rounded off to nearest single decimal As per ICEMA BHL Industry up by 13.8% YoY PnC Industry up by 46.3% YoY Mini Excavator industry up 50.0% YoY Compactors Industry up by 39.4% YoY Escorts Kubota Limited ,-----------►
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Escorts Kubota Limited Particulars (EKL) Unit Q1FY27 YoY (Change) QoQ (Change) PNC SOM % 38.3% Mini Excavator SOM % 17.7% Compactor SOM % 0.5% BHL SOM % 0.5% Capacity Utilization* % ~47% Revenue ₹ Cr. 419.6 39.2% -24.6% EBIT % 5.4% -41 bps -728 bps ROCE (Annualized) % 1357.5% 19 Construction Equipments Performance % rounded off to nearest single decimal03-08-2026 Up Down * Capacity varies across product category. Par SOM – As per ICEMA Escorts Kubota Limited
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Escorts Kubota Limited 20 # FPI/Financial Institutions/ Banks/Insurance Companies/QIB/AIF Shareholding Pattern 03-08-2026 Shareholding Trend in % June’2025 Sept’2025 Dec’2025 Mar’2026 June’2026 Promoters 68.04 68.04 68.04 68.04 68.04 Institutions# 16.65 17.07 17.45 17.57 17.85 Public 13.64 13.23 12.85 12.74 12.45 Non-Promoter Non-Public 1.67 1.66 1.66 1.65 1.65 Total 100.00 100.00 100.00 100.00 100.00 Escorts Kubota Limited
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Escorts Kubota Limited Unit Q1FY27 Q1FY26 Q4FY26 YoY (Change) QoQ (Change) Revenue from Operations ₹ Cr. 3,207.6 2,500.1 2,968.2 28.3% 8.1% Material Cost % 72.7% 69.1% 68.9% 358 bps 383 bps Manpower Cost % 6.6% 7.5% 7.2% -96 bps -67 bps EBIDTA ₹ Cr. 354.5 321.4 380.5 10.3% -6.9% EBIDTA Margin % 11.1% 12.9% 12.8% -180 bps -177 bps Other Income ₹ Cr. 207.8 156.1 121.7 33.1% 70.9% PBT Excluding Exceptional Items ₹ Cr. 492.1 413.9 427.6 18.9% 15.1% PAT Excluding Exceptional Items ₹ Cr. 385.9 304.4 320.5 26.8% 20.4% PAT ₹ Cr. 385.9 369.5 320.5 4.5% 20.4% EPS ₹ 35.1 33.6 29.1 4.4% 20.4% PBT ₹ Cr. - 1,203.1 - PAT ₹ Cr. - 1,027.6 - EPS ₹ - 93.42 - PAT ₹ Cr. 385.9 1,397.1 320.5 -72.4% 20.4% EPS ₹ 35.08 127.01 29.13 -72.4% 20.4% Particulars Continuing OperationsDiscontinued OperationsTotal 21 Q1 Consolidated Highlights – P&L at a Glance % rounded off to nearest single decimal03-08-2026 Negative Positive Q1FY26 included the divestment of the RED business, as well as an exceptional gain from the sale of land and building. Accordingly, Net Profit After Tax (PAT) including discontinued operations for Q1FY27 is not directly comparable with Q1FY26.■ • • • • • • • • • • • • ■ ■ • • • • • • • • • • • • Escorts Kubota Limited
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Escorts Kubota Limited • EKL - Escorts Kubota Limited • FY – Fiscal Year represents the 12 months period from 1st April to 31st March. • Q1FY26 – Represents the 3 months period from 1st April 2025 to 30th June 2025. • Q4FY26 – Represents the 3 months period from 1st January 2026 to 31st March 2026 • Q1FY27 – Represents the 3 months period from 1st April 2026 to 30th June 2026. • EBITDA - Earnings Before Interest, Depreciation amortization & Taxes • EBIT- Earnings Before Interest & Taxes • PBT – Profit Before Tax • PAT – Profit After Tax • ROE – Return on Equity, Calculated as PAT divided by Average capital employed. • ROCE – Return on Capital Employed, calculated as EBIT divided by Average capital Employed for the quarter. 22 • AG – Agri Machinery Products • CE – Construction Equipment • RED – Railway Equipment • BHL – Backhoe Loader • SOM – Share of Market • NPD – New Product Developed • PnC – Pick & Carry Crane • NSE – National Stock Exchange of India • BSE – Bombay Stock Exchange • FTES - Farmtrac Tractors Europe SP Z.o.o • ADICO - Adico Escorts Agri Equipment Private Limited • FT – Farmtrac PT - Powertrac KBT – Kubota • QoQ – Represents Quarter on Quarter • YoY – Represents Year on Year • LY – Represents Last Year • CY – Represents Current Year 03-08-2026 Narrations Escorts Kubota Limited
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Escorts Kubota Limited Contact Details Prateek Singhal Investor Relations & ESG Escorts Kubota Ltd. (CIN: L74899HR1944PLC039088) Corporate Centre 15/5 Mathura Road, Faridabad – 121003 Email - investor.relation@escortskubota.com | Phone: +91 129 2564921 | www.escortskubota.com