Stanley Lifestyles Limited (NSE:STANLEY)
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172.88
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May 8, 2026, 3:29 PM IST
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Q3 24/25

Feb 14, 2025

Operator

Ladies and gentlemen, good day and welcome to Stanley Lifestyles Limited Q3 FY25 earnings conference call hosted by Investec Capital Services (India) Private Limited. As a reminder, all participant lines will be in the listen-only mode, and there will be an opportunity for you to ask questions after the presentation concludes. Should you need assistance during the conference call, please signal an operator by pressing star then zero on your touch-tone phone. Please note that this conference is being recorded. I now hand the conference over to Mr. Bhairav Shah from Investec Capital Services India Private Limited. Thank you, and over to you, sir.

Bhairav Shah
Investec Capital Services, India Private Limited

Thank you. Hi, good afternoon everyone, and a very warm welcome to Stanley Lifestyles Limited Q3 FY25 earnings call hosted by Investec Capital Services. On the call today, we are representing Stanley Lifestyles Limited, the management team comprising of Mr. Sunil Suresh, Managing Director, Ms. Shubha Sunil, Whole-time Director, Mr. Pradeep Kumar Mishra, Group CFO, and Mr. Sri Krishna, CEO, Retail Division. I will hand over the call to the management team to make the opening comments, and then we will open the floor for questions. Please go ahead, sir.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Good afternoon. My name is Sunil Suresh, Managing Director of Stanley Lifestyles Limited. Welcome to Stanley Lifestyles Limited earnings conference call for the third quarter and nine months ended 31st December 2024. We have shared and uploaded the earnings presentation on the exchanges, and we hope you have received the material. Stanley Lifestyles continued to grow its trajectory in Q3 FY25, driven by strong performance across its COCO retail business. The company reported revenues from operations of INR 1,097 million, reflecting a 6.5% quarter-on-quarter growth and led by a 10.1% year-on-year increase in the COCO retail business. Despite challenges in Q2 FY25, with reduced store footfalls due to unusually heavy rainfall and subdued market conditions in key retail markets, and a shift in one of our business verticals from credit to cash-and-carry model, the retail business grew by 6.6% year-on-year in nine months FY25.

On the profitability front, the localization efforts have been progressing well, leading to an improvement in gross margin. The gross margin expanded to 58.1% in Q3 FY25, compared to 54.7% in Q3 FY24. EBITDA for the quarter was INR 204 million, with a margin of 18.6%, while the PAT margin expanded to 8.1% in Q3 FY25, compared to 6% in Q3 FY24. Continuing the expansion strategy, the company added four new stores in Q3 FY25, two under the Stanley Level Next brand and two under Stanley Sofas & More brand. With this, our total store count is 68 stores, comprising 41 COCO stores and 27 FOFO stores. COCO stores contributed 60% of the total revenue during Q3 of FY25. Looking at the broader market, India's economic transformation continues to create promising opportunities for the premium and luxury furniture segment.

The rapid growth in luxury housing is a key driver to our demand. Sales of apartments priced between INR 1-10 crores increased by 46% in 2024 and have grown nearly 500% for the past five years. Similarly, apartments priced INR 2-5 crores have registered a significant 400% growth in the past five years. This trend is particularly strong in key urban markets such as Mumbai, Bangalore, Delhi NCR, Pune, and Hyderabad. As the handover of luxury homes is expected to surge in the coming year, Stanley Lifestyles is well-positioned to cater to the growing demand in this segment. Looking ahead, Stanley Lifestyles remains committed to growth strategy and continues to be on track with its store expansion plan. While some planned store launches for FY25 have been delayed due to retail inflation, making it challenging to secure Grade A properties at prime locations with favorable terms.

These openings have been deferred by upcoming quarters. However, the company remains focused on executing its expansion pipeline while strengthening its brand positioning, constant innovation, and the product portfolio. With a strong foundation, a dedicated team, and the continued trust of our stakeholders, Stanley Lifestyles Limited is well-positioned to achieve its growth objective and create lasting value in the premium and luxury furniture market. Thanking you for your attention, that concludes my remarks. I would like to now open the floor for questions and answers.

Operator

Thank you. We will now begin the question-and-answer session. Anyone who wishes to ask a question may press star and one on the touch-tone telephone. If you wish to remove yourself from question queue, you may press star and two. Participants are requested to use headsets while asking a question. Ladies and gentlemen, we'll wait for a moment while the question queue assembles. First question is from the line of Tanvi Shetty from Anand Rathi Institutional Equities. Please go ahead.

Tanvi Lella
Senior Associate, Anand Rathi Institutional Equities

Hello. Good afternoon, sir. So congratulations for a good set of numbers. So I had two questions. One was, as you mentioned, there is a rental appreciation theme in Bangalore and Delhi NCR. So how are we looking at mitigating those rising rental costs? Are there any specific real estate strategies like you're thinking of for both of the regions?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes. While post-COVID, there has been a surge of demand from retailers across the country, especially in Grade A areas of known retail markets across all these cities. The supply of retail space has been limited, and due to that, the rental expectations are extremely high. We have been very cautious throughout our journey, and we want to remain that way because we understand that for furniture, we require larger retail spaces, and rent quotient actually plays a big role in how we do our business. Currently, we are aware that in the same market, there is a lot more supply that is coming up, and also demand for retail spaces has started to slowly come down with the market being subdued for many, many brands and fashion and apparel people. So we are hoping to sign up. Having said that, we have signed up various properties.

In some areas, we have also enabled what is known as build-to-suit with a lower rental and a longer period of agreement, and we want to move cautiously in this area.

Tanvi Lella
Senior Associate, Anand Rathi Institutional Equities

Okay. Understood. Thank you. My second question was in terms of the order book. So in the last quarter, we had mentioned that currently for B2B, we have accounts with, say, Toyota, IKEA, and Williams-Sonoma. So any order book outlook that you could give us looking ahead?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

So the B2B order book has remained flattish throughout the year. While we have ongoing discussions with Williams-Sonoma from America, nothing has materialized yet because they are waiting and watching the tariff issues that are happening in America currently. We are hoping that we will have some kind of order books coming in probably by April once the tariff clarity is there. At this point, they have put that on hold. So while we continue to supply to IKEA and others, we have great opportunities to also support America provided the tariffs are controlled, and we are hoping that Mr. Modi's meeting today in the U.S. will help us all.

Tanvi Lella
Senior Associate, Anand Rathi Institutional Equities

Yes, sir. Okay. Thank you. Thank you so much.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you.

Operator

Thank you. The next question is from Jenish Mehta from GreenEdge Wealth Services. Please go ahead.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Yeah. Thank you. Sir, so if you could, while in the B2C segment, a 10% revenue growth is still respectable considering the muted demand environment. But if you could just talk about each of your three segments, B2B, B2C, B2B2C, and how they have done, and what is your demand outlook for each of these segments? And more specifically, for B2B2C, what has happened post we moved to a cash-and-carry model? Because I think the numbers there have not been mentioned, and I would imagine considering 10% and 20% growth in the other two segments yet top line of just growth of 2% overall, which would imply there has been a good degrowth in B2B2C. So basically, outlook in each of these three segments, and specifically, what has happened in B2B2C after transitioning to cash-and-carry model?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yeah. So we realized that the B2B2C, the credit was getting piled up. Post IPO, we decided that we have to move it to cash-and-carry because the collections were becoming long overdue. And due to the stress in the market, the tendency is the B2B2C, the dealers normally do not make the payment and delay the payment. From our perspective, while we have lost a significant number in terms of value of business, but we were able to safeguard our recoveries. Long-standing recoveries were close to INR 3 crores, and now we have dropped that to almost INR 60 lakhs. We have collected almost 75%-80% of the overdues. So that was one of the things that impacted the sale. I think the revenue loss was roughly around INR 12 crores due to converting from B2, I mean, from credit to cash-and-carry in that particular vertical.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Okay, and outlook?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Outlook is that while we have streamlined it, we have started to grade our customers in B2B2C, and from 1st of April, we will slowly start our credit facility. We are getting a credit agency to rate these customers, and we will come back to the market, and we are hoping to get this business probably by Q2 of next year.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Sir, so it used to contribute around 10% of our overall revenue. So would that be down to close to zero? I mean, would that be a fair assumption?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

No. No. It was roughly, I think at the moment, I think we are hovering around 20% of overall business, and which is degrowing by 30% for the quarter.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

In the nine months?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

For nine months, it is degrowing by almost 15% overall.

No, B2B2C.

50%, yeah. But the percentage is lower. The entire B2B2C is decreasing.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Sorry. I was specifically asking for the B2B2C segment where we had this cash-and-carry model transition, right?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

It's degrowing by 15%.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

15%?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

15%.

Yeah.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Okay. For nine months. And this was 10% of revenues, right?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

20%. 20% of our revenues.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

So then how much was B2B? Because I think in last con call, you had mentioned this was 10%, and B2B, which is basically to the auto companies and the likes of IKEA, that was 20%.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

See, B2B is about 20%, which is 80/20 rule, correct? Which we've always been telling. Now, under brand, which is B2C, we have B2B2C, which is another 20% of overall revenues. So COCO is 60%, then we have B2B2C, which is 20%, and then we have B2B, which is 20%. So it adds up to 100%.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Okay, so it's 60 plus 40, basically?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes. 60 plus 20 and 20.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Sorry. It would be 60 plus 40, right?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

No. It's basically 60% is COCO business, 20% is branded B2B2C, and 20% is B2B.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Right. Right. Right. Got it. And what would be our outlook for the growth? Because see, from a midterm perspective, we have highlighted that we aspire to grow at 20% CAGR, right? But considering the muted demand environment and the stress that we are also seeing on the B2B side of business, would you want to kind of scale down your growth aspirations at least in the short term, say, the next six months to one year kind of a time horizon? And if yes, then what would that number be? And also at an overall level, because B2B, like you were mentioning to previous participants, that order book visibility is not there. So if 40% of your business is probably degrowing or stagnating, at an aggregate level, what would be our revenue growth aspiration in the short term?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Okay. From a B2B perspective, though we do not have any new account visibility, we have what we can call as already given forecast for a couple of years, both from our car automotive business as well as from IKEA. So thereby, though we don't have any new visibility, that will continue to stay where it is. So it might be a flattish growth for B2B. The B2B2C, we are correcting it, and we are very sure that we will bounce back to our previous business probably by Q2 of next financial year. Whereas B2C is where we are expecting good growth because we have now signed up a lot more new stores that are coming up in areas we were not present. We hope that we will definitely deliver 20% growth, as explained in the past, in the coming year too, quarter- on- quarter.

This is how we are planning.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

But with the B2B remaining flat and B2B2C only kind of seeing a resurgence Q2 onwards, right? So B2C really has to grow more than 20% for us to grow at an aggregate level at a 20% CAGR. So I'm not able to kind of reconcile your revenue aspirations. Anyways, I think probably I'll take that offline. The second question was on the gross margin front, right? So you all have mentioned that the improvement was attributed to the localization. So if you could just call out what was our aspiration here in terms of localization, and where have we reached, and still how much gap we kind of need to fill in terms of localization? And also, all of this gross margin expansion was purely due to the localization effort, or was it also due to some product mix change that we saw?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

I think it's a combination of various things, but majorly due to localization. We are targeted close to 35% of our leather purchase to be localized this year, and we are on track. Also, we have mitigated the risk of expensive dollar, which has played out good for us. And also correcting it, it's a product mix. And also, where we are going to expect more growth is we have started to open our fixed furniture also for our third line, starting from Q1 and Q2. So all this is helping us. Plus, due to certain of our verticals, like case goods division, achieving certain scale, we have started backward integrating. We have invested in new equipment and machinery that will give us a lot more margins as we go forward.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Right. Right. And so this 20% localization that we are at in terms of leather, what was that number, say, two years ago? And finally, where do we want to reach this? Where do we want this 20% number to go to?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

35% was the target. We are on track. We are at about 33% right now, and my target is to get to about 45% end of next year.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Right. And that would be the optimum level, right?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

No. It can actually be a very slow and steady process because there is equipment and machinery that the tanners have to invest. And now there is good news because of the current import duty on finished leather as well as not on finished leather, sorry, on crust and raw material has been taken off. There was a 25% import duty. So we will get more efficient in developing on imported crust. So the tanners are more happy today and are willing to invest in machinery. So in the long term, I think our vision will be to get to almost 80% localization probably in 24-36 months.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Understood. Understood. And I have some questions. Should I join back with you, or can I continue?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

far as we are concerned, you can.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Okay. If you could also call out what was the same-store sales growth that we saw for Q3 specifically, and also, the last question from my side would be on the B2B opportunity, right, so we've been highlighting that 70% exports of furniture from China to the U.S. Now, with this trade war happening, are we already seeing some benefit which can come to India, and of course, in India, we are a player with an integrated ecosystem, so have we started seeing that benefit? Have we started seeing other inquiries, etc.? If you could just comment on this B2B export opportunity.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Sure. I will answer this in a slightly different way. We have already moved far ahead in terms of BIS certification, and already BIS certification on certain parts and components of furniture has come into play from 11th of February. So anyone importing furniture from China or anywhere else will need to declare that the fabric and the boards used in this furniture has BIS certification. That's the first impact that they are going to face. We are also aware and in discussion with the Industries Ministry, and there is a most likely chance that they will implement BIS and QCO on furniture as they have done in footwear as well as in toys. In that case, we believe that manufacturers like us in India who have integrated have a much better opportunity because almost 90% of our competition currently is from importers and not from other local manufacturers.

So while we do have an idea and wanting to start exports to America or other countries, we believe that the opportunity domestically will be much higher. Also, the fact is, in March, we have just started our pilot shipment, and one container of furniture is being exported to Germany. We opened a new account in Germany, and the first shipment will leave this March. So that is as far as exports are concerned.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

On SSSG?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

And on SSSG, our SSG is same-store sales growth is negative for the quarter. We have expanded the retail sq ft, and quarter two, quarter three, we really saw subdued demand. That led to my SSSG being negative. Now, that is again to articulate it correctly. Primarily, the expansion has happened in cities like Bangalore, where we have actually gained market share in excess of 10% compared to last year. But then there will be a same-store degrowth because of cannibalization that normally is a trend for about a year, year and a half. But actual market share has improved.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Understood. All right. Thank you so much. All the best.

Operator

Thank you. The next question is from the line of Yug Javeri, from Molecule Ventures. Please go ahead.

Yug Javeri
Analyst, Molecule Ventures

Hi, sir. Thank you for the opportunity. Am I audible?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes, you are.

Yug Javeri
Analyst, Molecule Ventures

Sir, it will be really helpful if you can provide same-store sales growth across all the three formats individually.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Sure. So again, same-store sales growth across all the three formats is negative, but in the lower single digits. What we see is we see the market as a whole, where we try to increase the market share in the respective region of Bangalore, Bombay, Delhi, Hyderabad, Chennai. And what we have seen is at a market level, we have increased our market share, though SSG being lower on the single digit negative. And it remains the same across all the three formats.

Bhairav Shah
Investec Capital Services, India Private Limited

In certain areas like Delhi, where we have not expanded, actually the same-store growth is much higher, much higher and we are, I think, almost 10% higher compared to previous year, Delhi.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

So in cities where we have not expanded, the same-store growth is much higher. Whereas in cities where we have expanded, for example, in Bangalore, it is definitely slightly lower in single digit, but that is the normal trend we have seen over the years. And they are even out in a little bit of time, but overall market share has increased.

Yug Javeri
Analyst, Molecule Ventures

So, sir, can you just provide a reason that as we see from the past two years, that is FY23, we added 14 stores. In FY24, we added 10 more stores. We are expanding rapidly. So why our growth has remained flat across as we are expanding? So can you help us understand what is the scenario right now and why the same-store sales growth is negative in the region while we are expanding there?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Sure. To the best of our knowledge, what really happens in our furniture business is that the stores normally take between 12-18 months to come to what you can call as minimum business sales. So it takes time to kind of build up to that level. Usually, the first year, the store offers you about 50%-60% of its potential. Second year, about 70%-80%. And third year is when it goes to come to maturity. So when we keep expanding in a particular city, what happens is when the catchment of the old store, there will be 20%-25% cannibalization from the old store. However, the geographical area market share we are increasing. And as the stores keep maturing, the same-store growth also starts coming back. This is what we have seen in the past.

Yug Javeri
Analyst, Molecule Ventures

FY23 loss because of Hyderabad four-store loss.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yeah, yeah.

FY24 was.

Yug Javeri
Analyst, Molecule Ventures

Okay. So I got it. So as you are telling, in 2021 and 2022, the stores we opened are now near breakeven or are giving positive SSSG. But the stores which we opened in 2023, 2024, due to the effect as they are not matured right now, so as the overall same-store sales growth is negative right now.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Correct. Correct.

Yug Javeri
Analyst, Molecule Ventures

So at what period or what time you are expecting them to be positive and overall positive? B stores also, along with those contributing 21, 22?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Sure. As we continue to expand now carefully, we believe that in the next three years, almost 80% of our stores should have come to maturity level. At this point in time, less than 50% of stores are in the maturity level, and as we keep going forward, the older stores will have come to maturity level, and we will buck the trend then.

Yug Javeri
Analyst, Molecule Ventures

Okay. Okay. Now.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We will take market share, but as you rightly said, there will be some same-store growth discrepancies, and that will even out eventually as the stores mature.

Yug Javeri
Analyst, Molecule Ventures

Okay, sir. Got it. And the next question is regarding the expansion. So if we see the COCO stores have grown 10% this quarter, B2B, despite the uncertainty, has shown an amazing growth of 21%. So are we facing muted growth on blended basis because of COCO stores right now, the 27 COCO stores which we have currently, or is there any other reason for the overall growth?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

It's because of the B2B2C for the quarter.

Yug Javeri
Analyst, Molecule Ventures

Okay.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We changed from cash to.

Yug Javeri
Analyst, Molecule Ventures

Credit to cash.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Credit to cash. Thereby, that segment of the business has degrown by 27% in this quarter.

Yug Javeri
Analyst, Molecule Ventures

So, sir, I'm not able to understand that if 60% of the revenue is coming from COCO, that is retail outlet, and that is growing by how much, sir, in this quarter?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

10%.

Yug Javeri
Analyst, Molecule Ventures

Approximately 10%.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yeah, and say another 20% is B2B, which is growing at 21%.

Yug Javeri
Analyst, Molecule Ventures

Right. So 80% of the revenue is coming from these two segments, and if they are growing 10% in double digits, right? So how the blended revenue growth is only 2%?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Because the third leg has degrown by 30%. 27%.

Yug Javeri
Analyst, Molecule Ventures

Okay. So because of only that reason, the overall revenue growth is negative or single digit, sorry.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes. So the B2B2C is also brand play.

Yug Javeri
Analyst, Molecule Ventures

Yeah. Branded.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Branded B2B2C has seen some disruption because of credit issues, and hence we have scaled down, and that is degrown by 27%, hence taking overall growth to 2%.

Yug Javeri
Analyst, Molecule Ventures

Okay. So you are telling that by Q2, FY26, B2B2C will also be reviving, and the overall growth would be showing very good result. Who is that?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

As of now, we have cleared all the old issues of credit, and now we are, like what you said, we are assessing the creditworthiness, and then we will start that cycle with a more measured way going forward.

Yug Javeri
Analyst, Molecule Ventures

Okay, sir, and just last couple of questions. First, regarding the inventory handover, so from one to two quarters, you are saying that we are seeing significant delay in inventory handovers from the developer side. So are you seeing any improvement from that side, and how you sense your growth going ahead regarding this issue?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

There is a continued delay happening, and we know that it's a matter of time when there will be a large chunk of inventory coming to the market. We have been experiencing it at our store level. There are customers who are engaging with us, but not engaging in the final placement of the order because the builders are not handing over on time. We are aware that there will be a major chunk of inventory coming into the market in due course. We are hoping starting from Q1, we are going to see a lot more inventory coming into the market. And of course, the sales have been very buoyant. As you see, the premium and luxury housing is still selling at high double-digit numbers, and we are hoping this inventory is to start kicking in.

We are very bullish about the next couple of years coming forward because there is a lot of already sold inventory yet to come to the market.

Yug Javeri
Analyst, Molecule Ventures

Okay. Got it. So you are expecting the revival from next year, FY26?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yeah. Yeah.

Yug Javeri
Analyst, Molecule Ventures

Okay. Sure. Thank you.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you.

Operator

Thank you. Ladies and gentlemen, in order to ensure that management is able to address questions from all the participants in the conference, please limit your question to two questions per participant. Do you have a follow-up question? We request you to rejoin the queue. The next question is from the line of Shubham Biswal from Systematix . Please go ahead.

Shubham Biswal
Analyst, Systematix

Sorry, I'm not audible. Yeah. So, sir, I want to know specifically about the COCO and the FOFO stores, right? And so I want to know how the FOFO stores are operated in the sense that are they decentralized? I mean, do we have individual people handling their own marketing, handling their own how they manage the footfall, the store design, or is it something where we have all the control? We have a very high degree of control over the stores, over the staff. Because what I've usually noticed is that in FOFO stores, there is a lack of control, and because of which the unit economics doesn't sit right, and then it doesn't work. So are we facing these problems in our FOFO stores, or how do we look at these problems? So that's my first question.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Okay. So in certain markets, we have our legacy partners who have been present. Going forward, we are also looking at stronger partners where we can give a complete state. For example, in Kerala and in Gujarat, we have demonstrated that entire state we have given to a single party so that he is able to open all our different formats of stores in the different cities of the state. While the FOFO model is always plagued with underselling or discounting, we try to keep a maximum control by ensuring that we need to know the end customer's name and details. So part of our new Salesforce implementation, which we have just done, is that unless they are giving us the details of the end customer, we are not going to back up them with the warranties. So controls have been put in there. We have been putting these controls.

From our standpoint, the entire business is a cash and carry. We normally do not give any credit whatsoever. We sign up with an MOU of INR 10 lakh just before engaging. Then we press our people to go to the markets, look for the location. We are very specific about location and catchment area. Once that is done, we entirely design. We do a competition study in those markets, and then we design the store according to our standards. In many cases where we feel that the markets are not ready for our luxury format, we offer our second format or sometimes even our third format to the franchisee. So that is how we are able to control our franchisee rollout. We have enough and more inquiries, but we are very fussy about getting the right people.

We have certain requirements where the franchisee has to be fully involved, and it has to be his main and core business. There are a lot of cases where real estate people who have invested in buildings want to take up the franchise. We do not give it to such people.

Shubham Biswal
Analyst, Systematix

Congress.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Every year, we conduct two events in the factory. We conduct events for almost two days each time, all the new products. So all the franchisees will be here in Bangalore, and we completely train them with our products.

Shubham Biswal
Analyst, Systematix

Right, sir. That sounds great, sir. Yeah. So, sir, how is the revenue-sharing model? I mean, how does the unit economics work here? Between the franchisee and us, what does the upfront capital that the franchisee brings, and how can you shed some more light on it, sir, if possible?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Depending on the three different models, for example, for the Sofas & More, the investment will be about roughly INR 1 crore to INR 1.5 crore. So Stanley Boutique is again INR 1.5 crore to INR 2 crore. Stanley Level Next is about INR 4 crore to INR 5 crore, depending on the market. The franchisee must have the creditworthiness to bring the entire money. We normally give him between 40%-50% margin. There is an element of discounting allowed. But normally, most of our successful franchisees have broken even and got ROI within 24- 30 months.

Shubham Biswal
Analyst, Systematix

Right. Right, sir. Just one final question, sir. Sir, we have a different kind of customer segment, but what is your view on furniture rental companies? And I mean, so would you in the future, if you ever consider to go towards a tier two, tier three cities, would you go the furniture rental way, or would you consider even going towards those cities? I mean, how are you looking at this market? And yeah, that's my final question, sir.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

So for us, basically, in the three segments where we are playing are actually much higher than people wanting to hire furniture at this point in time. Most of our customers are what you call as in the segment where they normally have enough, what you call, budget for doing their homes. So at this point in time, I do not believe that we have an opportunity or we are looking at anything to do with furniture rentals. But we never know. As trends change in the future, we might get into it. But at this point in time, we have people who are very conscious about and proud about their homes, and we would like to continue to cater to them.

Shubham Biswal
Analyst, Systematix

Yeah. Thank you, sir. That answers my question. All the best for the future, sir. Yeah.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you very much.

Operator

Thank you. The next question is from the line of Arvind Arora. So Mr. Arvind Arora, please go ahead.

Arvind Arora
Founder and CEO, Conker World

Hi. Good evening, sir.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Good evening.

Arvind Arora
Founder and CEO, Conker World

My question is mainly regarding this operating margin. I can see there is an increase of 400 basis points. Is it due to this hike of 5% that we have taken in quarter two?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Gross Margin increase on my end is mainly because what we explained earlier, localization effort, which has really helped in Gross Margin improvement and further saving from the dollar fluctuation. So it is all internal efforts which have helped us increase the gross margin.

Arvind Arora
Founder and CEO, Conker World

Okay. So there was some notification on BIS side where we commented that we will increase our sales price by 5% in quarter two. So was that taken out or?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Price increase, you mean to say?

Arvind Arora
Founder and CEO, Conker World

Yeah, sales price. Yes.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

So there was a small price increase, but that was again to offset the cost inflation which happened. But then that really gets passed on. But the major portion is the localization of critical raw materials that has happened, and that has really getting translated into the bottom line.

Arvind Arora
Founder and CEO, Conker World

Okay. Okay. And you mentioned also we are planning to import or planning to purchase machinery so that we can use that raw material since there is a waiver of import duty. So how we are funding this CapEx, internal approvals, or is there any fundraise or something like that? What is plannep for that?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

For CAPEX?

Arvind Arora
Founder and CEO, Conker World

Yes.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

I mean, all the manufacturing CapEx, I think this year we had invested in.

Arvind Arora
Founder and CEO, Conker World

PVD machines.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

PVD machines, which is a coating machine, which gives a high superior and very good coating on our product. So that we had completed this year, and I think next year also we might do some incremental CapEx, but that won't be very heavy. We will do it from our internal accruals.

Arvind Arora
Founder and CEO, Conker World

Can you please specify the quantum of this CapEx?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Say maximum INR 5-7 crores for next year, manufacturing CapEx.

Arvind Arora
Founder and CEO, Conker World

Then there would be a good ROI, correct, due to this?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes. So normally what we do is initially we do not put the machinery throughout our journey. We wait for the scale to come, and when we realize the ROI is between 24 and 36 months, then is when we actually backward integrate.

Arvind Arora
Founder and CEO, Conker World

Okay. Nice. So and sir, what is our utilization of this manufacturing facility at Jigani and Electronic City?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

What utilization?

Arvind Arora
Founder and CEO, Conker World

Yeah.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Currently, it's at about 70% utilization.

Arvind Arora
Founder and CEO, Conker World

Sir, if our demand increases like as we are saying we want to be like 1,000 crore company in the next three to four years, is there any requirement to there is CapEx or something like that for manufacturing facility since we are already operating at 70%?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

At this point, actually, that is coming from one shift basis. We can increase it to almost two shifts at least, if not three, and secondly, if we need to expand, maybe we need to relocate our raw material warehouse and milk the asset much higher. I think we are quite comfortable till at least about 800 crores as we see it in today's run rate.

Arvind Arora
Founder and CEO, Conker World

Okay. Okay. Very nice, sir. So if I put all the facts together, then the operating margin will improve drastically, correct?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes. That's the idea. And with scale, we are also expecting a lot of benefits in terms of cost saving from purchased raw material. And our target remains very clear that we would like to be a 1,000 crore company with a 15% PAT in the next 900- 1,000 days. That's our target.

Arvind Arora
Founder and CEO, Conker World

Sir, what is the update on this China Plus One strategy? Is there any benefit due to this budget or government incentive to us?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Sorry. Sorry. Can you repeat that again?

Arvind Arora
Founder and CEO, Conker World

So I was asking, there was lots of talk on China plus One, and then you also pointed out in the last earnings call that there are lots of talks going on, companies wanting to, companies discussing with us, and then on B2B business or something like that. So is it on hold due to this US tariff right now, or is there any?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

No, no. That is a China plus One or China Plus Two strategy is already started by large importers in U.S. and Europe also technically. And Vietnam, India, Malaysia have been identified for furniture exports. The thing is that while we had already started our negotiations and discussions with Williams-Sonoma Group and other groups from the U.S., because of the uncertainty today due to Trump and the tariffs, it is on hold. Once we get some amount of clarity, we can restart that exercise. Today, we are not very clear, so they have actually put it on hold till there is more clarity on the tariffs that Trump is kind of implementing in the U.S. today.

Arvind Arora
Founder and CEO, Conker World

Okay. And you are saying we will get more clarity in quarter one of FY26, correct?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We are hoping. We are hoping, and we should have more clarity. We have already started our first export to Germany. First container is leaving next month in March. So that is the pilots have already started to Europe. But from America, we are still awaiting clarity on the tariff bit.

Arvind Arora
Founder and CEO, Conker World

So sir, if I see at a conservative level also this U.S. tariff and other things, even if this goes in negative, still we do not have much impact other than this B2B business, correct?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

You're right. At this point in time, yes, we are expecting some new business coming in because of inventory handovers, which I think has been our main impact throughout this year. We're hoping once the sold inventory comes to market, we will see a better surge in demand for us. There has been a subdued market condition, but I think we have been resilient and managing our business quite well.

Arvind Arora
Founder and CEO, Conker World

Okay, sir. That's all from my side. All the best.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you.

Arvind Arora
Founder and CEO, Conker World

Thank you for answering my question. Thank you, sir.

Operator

Thank you. A reminder to all participants to keep it brief and one question at a time. The next question is from the line of Nitin Gandhi from Inoquest Advisors. Please go ahead.

Nitin Gandhi
Fund Manager, Inoquest Advisers Private Limited

Hi. Thanks for taking my question. I have basically two questions. How is the response to your recent brand icon sale of paid ads appearing for INR 50 lakhs deal? How is it shaping up, and how many customers you are getting? Inquiries, how are they? If you can share some thoughts on that. And.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Sure. As a matter of practice for almost five, seven years now, we normally go on sale twice a year. We have something known as a season sale between September and October, and we have an off-season sale between February and March. The September-October sale season sale was slightly, I would say, subdued. We did not get the desired results. We have just started our off-season sale, and it's a bit early for us to comment on it, but we feel confident that with the current order book, we started picking up orders later in December, and we started the year with a much better order book compared to last year. And we feel secured for this year's number. So that is how we are positioned today. We will be in a better position as the sale campaign goes on for a couple of weeks at least.

Nitin Gandhi
Fund Manager, Inoquest Advisers Private Limited

No. I was trying to understand, is it city specifics where you have the stores and each city-wise what's the target, like 200, 500, 1,000? If you can share those kind of number. I was just trying to correlate those data with home registrations for above one crore or above three crore, depending upon the city registrations happening, and trying to work out some model too. So if you can share some data of that.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We follow RERA quite diligently, and at this point in time, in terms of our internal workings, we believe that we have the desired expansion in our home market, Bangalore, and we are able to cater to a larger inventory handover in our city. While Mumbai, we still continue to face the challenge in terms of real estate. We continue our search for real estate, and we are definitely going to increase our footprint in all other cities and do exactly what we have done in Bangalore, have what you call as the Hub and Spoke Model and increase our business, so in fact, this year, when you look at it compared to previous year, up till now, our marketing spend has actually reduced compared to last year, but we have a budget and a kitty. We will expand our marketing if needed as we go forward.

So that is how we manage our business at this point in time.

Nitin Gandhi
Fund Manager, Inoquest Advisers Private Limited

Thanks. Maybe I'll be one of the customers from Mumbai. All the best.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Please give me your number. I'll address you directly, sir.

Nitin Gandhi
Fund Manager, Inoquest Advisers Private Limited

Bye.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you. Thank you.

Nitin Gandhi
Fund Manager, Inoquest Advisers Private Limited

My card is with Mrs. I had met her in the IPO meet.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Sure. Definitely. Thank you.

Operator

Thank you. The next question is from the line of Yug Javeri from Molecule Ventures. Please go ahead.

Yug Javeri
Analyst, Molecule Ventures

Hi sir. Thanks once again. Just two questions. First is if you can provide a pre-Ind AS EBITDA margin for this quarter also and for full year FY23 and FY24 if available.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Pre-Ind AS EBITDA margin?

Yug Javeri
Analyst, Molecule Ventures

Right. Yes.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

index. I got one. Equity. P/E index for the quarter is 9.4%.

Yug Javeri
Analyst, Molecule Ventures

For this quarter?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

This quarter, yeah.

Yug Javeri
Analyst, Molecule Ventures

9.4% for this quarter and if available for FY2023 and 2024?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

FY23?

Yug Javeri
Analyst, Molecule Ventures

3 and 24.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

FY23 full year?

Yug Javeri
Analyst, Molecule Ventures

Yes.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Is about 13%.

Yug Javeri
Analyst, Molecule Ventures

13%. And FY24?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

About 12%.

Yug Javeri
Analyst, Molecule Ventures

Okay. Thanks a lot. Last question regarding the agreement. So I just wanted to get some clarity on a couple of agreements related to the trademark which you made. The first agreement was regarding the year 2015 with Stanley Furniture Company. I think it is based in the U.S. So it restricts the standalone use of Stanley name. The official sources doesn't provide much detail on this. So if you could help me understand the background of the deal and with whom you made the agreement, if I'm wrong.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Stanley Furniture? No. Stanley Tools and Stanley.

Stanley Furniture.

Stanley Furniture Company, we don't have any challenges. We have challenges. We had challenges with Stanley Tools. So they have restricted us from using a standalone Stanley. So all our three brands are Stanley Level Next, Stanley Boutique, and Stanley Sofas & More.

Yug Javeri
Analyst, Molecule Ventures

Yes. Yes. Right. So that was the whole agreement. So you cannot use standalone name, right, in 2015?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We cannot use the same tools or whatever they are using. That was the agreement we got into. I think this was about 10 years ago. Yes. 10, 12 years ago.

Yug Javeri
Analyst, Molecule Ventures

Okay.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We can add a name to Stanley in whatever other businesses we are doing and continue with Stanley with the adjusted name.

Yug Javeri
Analyst, Molecule Ventures

Okay. Okay. Got it. And the second was about the recent 2023 transaction. So, where the trademarks and copyright were sold to the company for INR 37.5 crores. So does it include all the trademarks and copyrights which were held with promoters? And if there is, and also, there is a provision allowing promoter to register the Stanley name for other businesses, not companies involved, given a notice period. So it would be really helpful if you could share the thinking behind this clause also.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes. So all the trademarks and products that the company is engaged in, in the furniture and living space, those have got transferred to the company. In the personal name, there was some real estate and some other recreation or venture.

Yug Javeri
Analyst, Molecule Ventures

Hospitality.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Hospitality venture. And that has got retained by the promoter himself. That does not belong to the company or operation. So that has not got transferred.

Yug Javeri
Analyst, Molecule Ventures

Okay. Got it, sir. Thank you so much.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you.

Operator

Thank you. The next question is from the line of Rahil Shah from Crown Capital. Please go ahead.

Rahil Shah
Analyst, Crown Capital

Hi sir. Good evening. Can you hear me?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes. Good evening.

Rahil Shah
Analyst, Crown Capital

Yes. Hi sir. Just one question regarding the EBITDA margins, which are currently at this 19% or so levels. How sustainable are these for the next few quarters, and do you expect any improvement there?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

So see, this has a direct impact on how our company-owned stores perform because the bigger store operating expense and everything is linked to our retail performance. And we've seen quarter three onwards a very good turnaround in the retail performance in quarter three. So we expect there to be a continuation of this growth momentum. While gross margin have expanded, we see that a significant part of this gross margin expansion at a healthy revenue growth should start getting accrued to the EBITDA numbers.

Rahil Shah
Analyst, Crown Capital

Okay. Okay. But overall, any kind of range you think you can always be within in terms of EBITDA margins?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

A more sustained and a more for all the investments that we are doing and for that to pay off properly, I think EBITDA margin of somewhere about 20%-22% is what we should be aiming at. But because new stores are taking a little longer to break even and take a little longer gestation period, it's a little subdued now. Otherwise, it should really show a much healthy EBITDA numbers.

Rahil Shah
Analyst, Crown Capital

Just 20%-22% will take a while, right, for you to reach a sustainable level?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yeah. In about.

Rahil Shah
Analyst, Crown Capital

In a year or so.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Two quarters or middle of next year, and.

Rahil Shah
Analyst, Crown Capital

Okay. It's possible.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We should be looking at. As the stores which we have opened start maturing, this equation is going to change, and we are expecting to hit around 20%-22% by mid of next year.

Rahil Shah
Analyst, Crown Capital

Okay. Perfect. Thank you. Thank you so much. And all the best.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you.

Operator

Thank you. The next question is from the line of Tanya from Anand Rathi Institutional Equities. Please go ahead.

Tanvi Lella
Senior Associate, Anand Rathi Institutional Equities

Hi. Thank you for joining me back again. So I have two questions. One was if you could give us a revenue contribution among the different store formats. So we have the contribution for COCO and FOFO, but if I could get for Stanley Boutique, Sofas, and Level Next.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yeah, so the trend has been the same.

Bhairav Shah
Investec Capital Services, India Private Limited

Stanley Boutique has come down a little bit.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

So, yeah. So, basically, the trend has remained 33% for the past couple of years since we started the three formats. But currently, since Stanley Boutique is going through a complete. Stanley Boutique is the oldest format, which is almost 15 years old, and now we are changing that to a completely new format. The first pilot store started in Lower Parel, Mumbai. The second one is going through a complete facelift in Bangalore, and that has come down a little bit. We will do the required correction within this year of renovation. Once that is done, our desire is to make sure that all the three formats continue to give us an equal what you call as a.

Bhairav Shah
Investec Capital Services, India Private Limited

Contribution.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Contribution.

Tanvi Lella
Senior Associate, Anand Rathi Institutional Equities

Okay. Okay.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Right now, Level Next, which is our luxury range, for nine months, that is a.

Bhairav Shah
Investec Capital Services, India Private Limited

Highest.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

That's a highest share at almost like more than close to 50%.

Tanvi Lella
Senior Associate, Anand Rathi Institutional Equities

Okay. Okay. Understood. And my second question was for which I was looking at the revenue breakup among the product categories. So currently, if we see on a nine-month basis, we have beds and mattresses at 4%. So going forward, do we see this increasing? Do we see the contribution increasing? Or as a standalone product, or what is the outcome?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We believe that when we look at the international trends and understand what happens in companies like IKEA or other big global players, the tendency is that the living room furniture, which is primarily sofa, always contributes roughly around 50%. The rest 50% contribution comes from case goods and bedroom furniture. In our business right now, the product mix of bedroom furniture is a bit low. Case goods, we have definitely improved. I think compared to last year, our case goods contribution has significantly increased. What is the case goods?

Can you tell me?

Yeah. That is significantly improved because we set up a new facility and started case goods, which are basically coffee tables, dining tables, dining chairs.

Bhairav Shah
Investec Capital Services, India Private Limited

11%-16%.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Right. It has jumped from 11%-16%. Bed and bedroom furniture also, now we are actually innovating and coming up with a new catalog. We are hoping that that will also significantly grow. So we constantly keep our eyes on the average ticket size of the customer. That is what we always plan to see how we can increase our selling to the same customer, and that is what gives us the same store growth also.

Tanvi Lella
Senior Associate, Anand Rathi Institutional Equities

Okay. Okay. Understood. Thank you.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you. Any other questions? Hello. Are we online?

Operator

Hello. Yes, sir. A reminder to all participants, you may press star and one to ask questions. The next question is from the line of Ganesh Mehta from GreenEdge Wealth Services. Please go ahead.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Yeah. Thank you for the follow-up. Yes, the last one. Because of moving to the cash and carry model in the B2B2C segment, what kind of improvement have we seen in the receivable days?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Seen in the receivable days, so I think we had for this one segment, we had almost three to four crores of.

Bhairav Shah
Investec Capital Services, India Private Limited

Outstanding.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Overdues, which has now come down to almost like INR 50 lakhs. In terms of receivable days, I mean, this is overall impact. It is now under control. Everything is under Cash-and-Carry. So now it is more like the fresh businesses under Cash-and-Carry doesn't have receivable. So I'm just giving you the numbers in absolute amount.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Sure. But from a nine-month perspective, at a company level, have we seen any meaningful improvement in the receivable days or not really because this is like a small?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Overall, receivables are like cash and carry. My B2C business is cash and carry, so that doesn't have much, and this was, I'm not able to recollect, but it's come down very, very drastically. At an actual basis, we don't have much of outstanding now.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Got it. Got it. Lastly, just because of this muted demand environment that we are seeing, are we planning to scale down our marketing spend? Or how are we thinking about our marketing spend going ahead?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We have controlled it compared to last year. I think we have reduced our marketing spend as of date, but I don't see us wanting to control it. We will kind of would like to continue, in fact, a bit more aggressively if the market tendencies are sluggish going forward. Only thing is that we are going to be in a very measured way in areas where we have the desired number of stores. We are going to increase our marketing spend and make sure that, and we have always ensured that our marketing spends are always within 8%-9%, and that is the trend we will continue to follow. Since we have not spent all our budgeted marketing spend for this year, we have slightly more room to spend in the next couple of months.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Got it. Got it. So okay. So it will remain in that 8%-9% range broadly.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Absolutely. Absolutely.

Ganesh Mehta
Analyst, GreenEdge Wealth Services

Got it. Got it. All right. Thank you so much.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you.

Operator

Thank you. The next question is from the line of Arvind Arora from Molecule Ventures. Please go ahead.

Arvind Arora
Founder and CEO, Conker World

Hello. This is Arora speaking. So what is our cash and bank balance as of 31st December?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Pardon me? Your cash and bank balance?

Arvind Arora
Founder and CEO, Conker World

As of 31st December.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

208 crores.

Arvind Arora
Founder and CEO, Conker World

208 crores. Okay. And sir, is there any benefit due to this budget or government incentivized scheme or anything to our industry?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

From the budget perspective, we are excited because the import duty on raw leather, which was basically 25% on crust and 12% on wet blue, has been completely taken off. So we are excited that we will be able to access better raw material from Europe and other countries, and we can localize at a cheaper cost in India. That is one thing. Secondly, we are aware that the BIS certification has been implemented on fabrics and boards, which are basically parts of furniture, and the government has assured that they will also have the BIS on fully made furniture, completely built furniture like they have done for footwear and for shoes sorry, footwear and toys. If that comes into play, I think we will have a much better market condition because 90% of our competition remains imported furniture itself.

Bhairav Shah
Investec Capital Services, India Private Limited

And with the budget and tax cuts, maybe the overall demand environment will be more positive and will be more favorable. And definitely, it will have some trickle effect on or some sentimental impact on furniture purchase as well.

Arvind Arora
Founder and CEO, Conker World

Okay. Okay. Understood. And sir, you mentioned on this 208 bank balance. So this is out of this 208, 150 is from IPO process, and this we are planning to use for this store expansion, correct?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes.

Arvind Arora
Founder and CEO, Conker World

So what is the one-time cost for store expansion or setting up a store? And how do we account that? It is like we charge to P&L or we defer that cost?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

So tell me again, which kind of cost?

Arvind Arora
Founder and CEO, Conker World

One-time cost for opening the store.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

So, one-time is there is an operating expense. From the day the store goes live, all the people's store running cost is charged to P&L. Before that, what happens is we take a rent-free period as per the agreement we have with the owners. So all the capitalization work happens within the rent-free period at the store. So none of those expenses are charged to P&L.

Bhairav Shah
Investec Capital Services, India Private Limited

The advance remains there in terms of building advance.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Okay. And we will have some employees to train, or we would have onboarded a few employees. Those get charged to P&L as and when we onboard people.

Arvind Arora
Founder and CEO, Conker World

So what used to be the cost for these transition or implementation per se, like training the people or something like that?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We've not measured it separately, but annually, we do twice mega events where we call the marketing and employee expenses respectively. All included in the existing numbers. We have kept our marketing expense in single digits throughout, between 7% and 9%, and all these expenses are booked under marketing expense itself.

Arvind Arora
Founder and CEO, Conker World

Understood. And sir, you mentioned we are targeting for 15% PAT for next three to four years. So this is like the goals, correct? So are we also, since our sales will increase INR 800 crore or INR 1,000 crores, so are we planning to increase our spend on marketing or something like that?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

The marketing spend is kind of, like I said, factored between 7%-9%, and we don't see ourselves wanting to increase it a lot more unless and until the situations change a lot, and it is a subdued market where we have the opportunity to expand it at the cost of our GP. We have continuously been very measured and calculated and kept it below 10% throughout our journey. I don't see us really required to increase too much beyond this at this point in time.

Arvind Arora
Founder and CEO, Conker World

Okay. Okay.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

In fact, this year also, we have consumed a little lower than last year.

Arvind Arora
Founder and CEO, Conker World

So this time, we strategically reduce this, or it is like we are seeing some downturn in industry or something like that?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

It is basically due to non-availability. We had budgeted that we'll advertise in certain new markets because the stores were actually delayed there. We have not consumed that budget.

Arvind Arora
Founder and CEO, Conker World

Sir, last question. On the store expansion part, where I can see more than 75% revenue comes from South India. Are we planning to do this cluster approach only, or is there any shift, or this is based on purely R&D? When you feel comfortable, then we'll go beyond South India part.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

So at this point in time, we are more comfortable to expand a little more in cluster-wise. We are more or less 80%-85% completed in our home market. Next expansion is coming up majorly in Hyderabad. Chennai also, we are more or less coming to 70% of expansion completion. Mumbai, due to non-availability of suitable real estate, we are very our hands are tied. We are constantly trying for suitable real estate. We would like to expand more in Mumbai. And then finally, Delhi. So we are going. Pune is another city we have taken over now, and there we are expanding this year. Already, we started with our mega store, and next year, we are planning to open three more stores.

So wherever opportunities and we see good sales of premium and luxury housing, which we diligently follow from RERA, and we understand when the handovers are coming for these properties, those cities are where we focus. We remain a bit opportunistic because also, in terms of getting the right real estate, is something that is the biggest challenge for our business. So we are not committed to continuously grow in one city. If the real estate is not viable or not suitable, we try to have the flexibility of expanding in other cities. So that is how we have demonstrated our success in the past eight, 10 years, and we continue to do the same going forward.

Arvind Arora
Founder and CEO, Conker World

Okay, sir. Okay. And, sir, last question. There was news from the DLF selling one flat approximately of INR 180 crores or something like that. So, is it something like we are also getting inquiries from those flat owners or something like that?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

We didn't hear you. Arvind, can you please repeat this question?

Arvind Arora
Founder and CEO, Conker World

Okay. So I was asking, there was news for DLF. There were huge luxury apartment sales being sold. So are we getting inquiry from that side also?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

I want you to very importantly understand that from the time the apartments are sold to the handover is between 24-48 months period. So for us, the customers come to us when the handover is about to start. So we are very excited because when you look at the last 36 months period, there is a huge amount of inventory that has been sold. And in various stages going forward, they are going to come for handover. So from a sale date to furniture date is almost 24-36 months.

Arvind Arora
Founder and CEO, Conker World

But then, since we are in luxury premium.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

To answer to you, yes, there are a lot of customers from DLF Camellias and other big buildings in Delhi. But then the entire project is not fully handed over. There is a new project also that has fully been sold that will come to the market, hopefully, in the next 12-24 months.

Arvind Arora
Founder and CEO, Conker World

Okay. Okay. And sir, what is our order take time? By when we receive the order and we will fulfill the order to customer? Since this is luxury, and then.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Yes. Normally, it is four to eight weeks, depending on the type of furniture people order. We take minimum is four weeks and maximum is eight weeks.

Arvind Arora
Founder and CEO, Conker World

So this is customization one you are saying?

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Correct. Correct.

Arvind Arora
Founder and CEO, Conker World

Very nice. Okay, sir. Thank you. Thank you so much for answering my all the questions. All the best, sir.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you very much.

Operator

Thank you. That was the last question for the day. I now hand the conference over to the management for closing comments. Over to you, sir.

Sunil Suresh
Managing Director, Stanley Lifestyles Limited

Thank you all for taking the time to join us today and for your continued interest in Stanley Lifestyles Limited. As we continue to navigate opportunities ahead, we remain committed to delivering consistent growth and value in the coming quarters. As always, if you have any further questions, please feel free to reach out to our investor relations advisor, Churchgate Partners, and we'll be happy to address all your queries. Thank you. Thank you once again.

Operator

Thank you. On behalf of Investec Capital Services (India) Private Limited, that concludes this conference. Thank you for joining us, and you may now disconnect your line. Thank you.

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