Financial KPIs - Trend Analysis

Overall - Revenue, Margin Trend Offshore - Revenue, Margin Trend

Revenue Growth 13,000,000 65.0% 5,500,000 85.0%
61.1% 60.0% 5,000,000
57.4%
19.5% 5.0%
75.0%
11,000,000 73.9%
55.0% 4,500,000 69.7%
5,000,000 65.0%
50.0%
9,000,000 4,000,000
10,000,000 11,950,000 45.0% 5,250,000 55.0%
EBITDA Growth 3,500,000
7,000,000 40.0%
5.6% 3,000,000 45.0%
35.1% 35.0% 42.8% -11.3%
5,000,000 31.0% 2,500,000 36.1%
30.0% 35.0%
2,140,141
25.0% 2,000,000
3,000,000 3,706,278 25.0%
3,510,292 20.0% 1,500,000 1,897,588
1,000,000 15.0% 1,000,000 15.0%
FY20 FY21 FY20 FY21

Revenue EBITDA Gross margin EBITDA Margin Revenue EBITDA Gross margin EBITDA Margin

Onsite - Revenue, Margin Trend License - Revenue, Margin Trend

4,500,000 45.0% 3,000,000 75.0%
4,000,000 40.4% 30.0%
40.0% 2,500,000 65.0% 40.0%
65.0%
3,500,000 60.0%
35.5% 35.0%
3,000,000 2,000,000 55.0%
3,900,000 2,800,000
2,500,000 30.0%
1,500,000 45.4% 45.0%
2,000,000 25.0%
3,000,000 -11.1% 38.0% 67.1%
1,500,000 1,000,000 35.0%
20.3% 20.0% 2,000,000
1,000,000 1,270,000
13.8% 500,000 25.0%
15.0% 760,000
500,000 610,150
538,690
- 10.0% - 15.0%
FY20 FY21 FY20 FY21

Revenue EBITDA Gross margin EBITDA Margin Revenue EBITDA Gross margin EBITDA Margin
Factors affecting EBITDA Margin - Offshore Services

EBITDA% Walk - Offshore Services

Factor FY20 FY21 Impact 50.0%

45.0%
4.2%

40.0%
0.9% 0.5% 1.0%
Offshore Billing rate
33 34 35.0%

30.0%

Billing Days 25.0%

245 245 0.42802825498558
20.0% 3 0.36144524476457
2
Offshore Billed FTE 15.0%

77.3 78.8 10.0%

Offshore Total FTE

5.0%

100.4 109.4 0.0%

FY20 EBITDA% Direct Cost change Overhead cost Travel Cost change Sales Cost change FY21 EBITDA%
change
Offshore FTE utilization
77.0% 72.0%

FTE Direct Cost EBITDA walk - Offshore Services

13,000 14,560 2,600,000
151,515 117317.44055355
170693.27731092
3 5
2,400,000
98,485 108293.02204943
Overhead Cost /FTE 2,200,000 4 31250 65000
1,000 1,000 2,000,000

1,800,000

Travel Cost/Sales
2.0% 2.5%
1,600,000

1,400,000
1,897,588
1,200,000

Sales Cost/Sales 2,140,141

5.0% 6.0% 1,000,000
Factors affecting EBITDA Margin - Onsite Services
EBITDA% Walk - Onsite Services
Factor FY20 FY21 Impact
30.0%

4.9%
25.0%

Onsite Billing rate

97 99 20.0%

0.1% 0.5% 1.0%

Billing Days
245 245 15.0%

0.20338349517721
Onsite Billed FTE
10.0%
8
0.13812574288258
15.8 20.1 2
5.0%

Onsite Total FTE

16.3 21.4 0.0%
FY20 EBITDA% Direct Cost change Overhead cost Travel Cost change Sales Cost change FY21 EBITDA%
change
Onsite FTE utilization
97.0% 94.0%

FTE Direct Cost

110,000 117,700
EBITDA walk - Onsite Services
562575.92573304
61,856
1,340,000
Overhead Cost /FTE
2,000 2,000
1,140,000

838,144 164640.324214792
940,000
122743.838341754
Travel Cost/Sales 37500 84000
2.0% 2.5%
740,000

540,000

610,150
Sales Cost/Sales 340,000 538,690
5.0% 6.0% 140,000
Factors affecting EBITDA Margin - License
EBITDA% Walk - License
50.0%
3.9% 0.005 0.01
Factor FY20 FY21 Impact 45.0%
5.0%

40.0%

35.0%

License Cost/Sales
40% 35%
30.0%

25.0%

45.4%
Overhead Cost/Sales 20.0%
38.0%
15% 11.1%
15.0%

Travel Cost/Sales 10.0%

2.0% 2.5% 5.0%

0.0%
Sales Cost/Sales FY20 EBITDA% Direct Cost change Overhead cost Travel Cost change Sales Cost change FY21 EBITDA%
5.0% 6.0% change

EBITDA walk - License

1,740,000
180000
800,000
1,540,000 -
12000 30000
1,340,000 68000

1,140,000

940,000

1,270,000
740,000

540,000

760,000
340,000

140,000
FY20 EBITDA Change in license change in license Overhead cost Travel Cost Sales cost change FY21 EBITDA
revenue cost change Change