Risk Management

Risk management is an important business driver and is integral to the achievement of the Group’s long-term business plan. We take an integrated approach to risk management, where risk and opportunity assessment are at the core of the leadership team agenda. Our success as an organisation depends on our ability to identify and capitalise on the opportunities generated by our business and the markets in which we compete. By managing the associated risks, we strive to achieve a balance between our goals of growth and return and the related risks.

We have established a robust risk management framework that enables us to successfully manage existing and emerging risks and capitalise on opportunities. Our risk governance framework is headed by the Risk Management Committee (RMC).which periodically reviews our risk identification and management strategy. Each department within our organisation partakes in this process by identifying the risks that are most relevant and proposing a corresponding mitigation strategy. Each identified risk is assigned a probability and impact score which enables us to categorise each risk based on its sensitivity and the time horizon within which it is expected to be realised. On the basis of risk potential of each risk, the effectiveness of each mitigation strategy is periodically reviewed.

Risk Head Economic Situation

Description

Our financial condition and results of operations may be influenced by macroeconomic factors within the various countries in which we operate, including changes in gross domestic product, the level of consumer and business confidence, changes in interest rates for, or availability of, consumer and business credit, the rate of unemployment, foreign currency controls and changes in exchange rates. Any disruption in such macroeconomic development over which we have little, or no control can potentially impact our profitability.

Capitals Impacted: Financial, Manufactured, Human and Social

Mitigation

The social, economic, political risks are mitigated with continuous observations of the developments in business environment. The Company takes appropriate actions in terms of changes in strategies to protect the interest of the Company. Several cost rationalisation measures were identified and implemented in material, employees and process cost to overcome the loss.

Risk Head Geopolitical

Description

Geopolitical risks such as war outbreaks, government instability, social unrest, the rise of nationalism and populism and disputes between sovereign states may result in acute supply chain disruption and impact the production levels of the Company.

Capitals Impacted: Financial, Manufactured

Mitigation

The Company keeps on exploring options for sourcing products from multiple vendors strategically located in different geographies. Further, regular efforts are made towards localisation as well.

Risk Head Pandemic

Description

The pandemic-induced lockdown resulted in the shutting down of production at all the OEMs. It also led to the disruption of the entire value chain of major industries in India, and therefore negatively affected the production of auto components as well

Repeated stance of pandemic induced waves may force the Government to introduce strict lockdown-like measures. These may have an adverse impact on the regular operations and sales of your Company.

Capitals Impacted: Social and Human

Mitigation

The Company is continuously and closely monitoring the developments and possible effects that may result from the current pandemic on its financial condition, liquidity and operations and is actively working to minimise the impact of this unprecedented situation.

Risk Head Competition

Description

The markets for auto components are rapidly evolving and highly competitive, and it is expected that competition will continue to intensify. The Company faces competition in all business fields it operates in. As a result, the Company is exposed to the dual risk of either getting displaced by existing or new competitors or having its products replaced by product innovations or by new technological features. Customer dissatisfaction with price, quality, delivery performance and design could lead to a loss of market share.

Capitals Impacted: Financial and Social

Mitigation

The Company ensures close cooperation with its key customers on product development. It has implemented strict product quality controls in order to reduce the likelihood of substitution. The Company is also developing products that will help it to step up the value chain while building a robust product portfolio.

Risk Head Procurement

Description

Procurement risks arise mainly due to raw materials price fluctuations, and an insufficient supply of raw material, among others. This could itself be a result of various factors like the economic cycle, and political instability. Adverse fluctuations in market prices and/or a supplier’s financial distress could have an impact on the Company’s financial position and earnings.

Capitals Impacted: Financial

Mitigation

The Company’s purchasing function ensures optimal supply of goods and services to the Company, focusing on quality, cost, and delivery performance. Options for multiple product sourcing and localisation are continuously explored. By negotiating prices and utilising economic synergies, the Company is largely able to obtain competitive prices.

Risk Head Production

Description

As the Company’s manufacturing facility is capital-intensive, a large proportion of its costs are fixed. As a result, a decrease in the utilisation of plant capacity leads to under absorption of costs and thereby adversely impacts its earnings. Moreover, the influence of force majeure could result in delays or interruptions of production and supply chain, leading to non-fulfillment of market demand.

Capitals Impacted: Manufactured, Intellectual and Financial

Mitigation

The Company regularly reviews market conditions and aligns its production plan accordingly. The Company’s good relations with its customers and suppliers further help it to estimate and pile up inventory levels at both side procurement and manufacturing.

Risk Head Information Technology

Description

The importance of the IT systems utilised across various functions in the Company is growing. The operability of business processes and, therefore, the continuity of operations depend on the availability of IT systems. Three protection targets – confidentiality, integrity and availability – steer the Company’s IT security management and protection of data and IT systems. Unauthorised access to IT systems, modification and misappropriation of sensitive business data could have an impact on the Company’s net assets, financial position and earnings.

Capitals Impacted: : Manufactured, Intellectual, Social and Financial

Mitigation

The Company has the highest standards of IT security systems and constantly upgrades the IT security infrastructure. It educates or trains its employees about IT security and what precautions the users should take, to ensure that the IT infrastructure, business data are adequately protected against any possible IT risks.