Summary of Key Information:

Reporting Period (Quarter/Year): Q2 FY27 (Quarter ended September 30, 2026) and H1 FY27 (Half year ended September 30, 2026)

Nature of Filing / Announcement: Financial Results Submission

Date of Board Meeting / Approval: October 30, 2026 (commenced at 01:00 PM, concluded at 02:25 PM)

Audit Opinion: Limited Review Report - No modifications except for emphasis on tax matter

Auditor's Comment: Emphasis on Income Tax assessment orders and ongoing appeals under section 246A of Income-tax Act, 1961

Key Financial Highlights [All amounts in Indian ₹ lakh]

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹1,09,892.74 (QoQ: -5% from ₹1,15,187.94; YoY: +26% from ₹87,178.41)
  • Total Income: ₹1,10,208.69
  • Net Profit: ₹1,401.69 (QoQ: -47% from ₹2,648.06; YoY: -36% from ₹2,180.91)
  • EPS (Basic): ₹4.64 (QoQ: ₹9.14; YoY: ₹7.58)

Half year ended September 30, 2026:

  • Revenue from Operations: ₹2,25,080.68 (YoY: +23% from ₹1,82,333.60)
  • Total Income: ₹2,25,570.64
  • Net Profit: ₹4,049.75 (YoY: +3% from ₹3,949.89)
  • EPS (Basic): ₹13.68 (YoY: ₹13.74)

Consolidated Balance Sheet (as at September 30, 2026):

  • Cash and Cash Equivalents: ₹1,939.37
  • Total Debt: ₹35,699.92 (Non-current: ₹6,889.78; Current: ₹28,810.14)
  • Other Equity: ₹1,27,705.36
  • Total Assets: ₹2,38,824.70

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹1,09,892.74 (QoQ: -5% from ₹1,15,183.68; YoY: +26% from ₹87,063.80)
  • Total Income: ₹1,10,213.05
  • Net Profit: ₹1,491.58 (QoQ: -46% from ₹2,755.16; YoY: -36% from ₹2,334.99)
  • EPS (Basic): ₹4.89 (QoQ: ₹9.48; YoY: ₹8.06)

Half year ended September 30, 2026:

  • Revenue from Operations: ₹2,25,076.42 (YoY: +24% from ₹1,82,057.17)
  • Total Income: ₹2,25,567.93
  • Net Profit: ₹4,246.74 (YoY: +1% from ₹4,187.76)
  • EPS (Basic): ₹14.25 (YoY: ₹14.47)

Standalone Balance Sheet (as at September 30, 2026):

  • Cash and Cash Equivalents: ₹1,909.93
  • Total Debt: ₹35,699.92 (Non-current: ₹6,889.78; Current: ₹28,810.14)
  • Other Equity: ₹1,28,376.87
  • Total Assets: ₹2,39,690.51

Segment-wise Performance:

Consolidated Segment Revenue (Q2 FY27):

  • Manufacturing (net): ₹45,495.93 (QoQ: -4%; YoY: +11%)
  • Consumer: ₹30,747.43 (QoQ: -3%; YoY: +22%)
  • Total Net Segment Revenue: ₹76,243.36
  • Excise Duty on Sales: ₹33,649.38

Consolidated Segment EBITDA (Q2 FY27):

  • Manufacturing: ₹2,537.73 (QoQ: -31%; YoY: -5%)
  • Consumer: ₹3,796.60 (QoQ: -10%; YoY: +7%)
  • Total Segment EBITDA: ₹6,334.33

Corporate Actions:

  • QIP Issuance: Completed Qualified Institutional Placement on August 6, 2026
  • Allotted 2,380,952 equity shares of face value ₹10 each
  • Issue price: ₹840 per share (including securities premium of ₹830 per share)
  • Total proceeds: ₹20,000.00 lakh (Net proceeds: ₹18,991.89 lakh after issue expenses)
  • Utilization: ₹15,500.00 lakh for repayment of non-current borrowings
  • Unutilized funds: ₹3,491.89 lakh (invested in mutual funds)
  • ESOP Allotment: Allotted 12,373 equity shares upon exercise of stock options under Employee Stock Option Plan 2021
  • Paid-up Equity Share Capital: Increased to ₹3,146.12 lakh (29,080,341 equity shares)

Other Significant Information:

  • Entities in Consolidation: Globus Spirits Limited (Holding Company), Bored Beverages Private Limited (Subsidiary), Globus ANSA Private Limited (Joint Venture)
  • Auditor: Walker Chandiok & Co LLP
  • Accounting Standards: Ind AS 34 and other accounting principles generally accepted in India
  • Compliance: Prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015