ORIENT BEVERAGES LIMITED

Board Meeting Details

The Board of Directors meeting was held on November 13, 2026, commencing at 11:00 AM and concluding at 6:20 PM. The Board considered, approved, and took on record:

  • Unaudited Standalone Financial Results for Q2 and H1 ended September 30, 2026
  • Unaudited Consolidated Financial Results for Q2 and H1 ended September 30, 2026
  • Limited Review Report of the Auditors thereon

Standalone Financial Performance (₹ in Lakh)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹4,684
  • Other Income: ₹292
  • Total Income: ₹4,976
  • Total Expenses: ₹4,691
  • Profit Before Tax: ₹285
  • Tax Expense: ₹70 (Current Tax: ₹74, Deferred Tax Credit: ₹(4))
  • Profit for the Period: ₹215
  • Other Comprehensive Income: ₹8
  • Total Comprehensive Income: ₹223
  • EPS (Basic & Diluted): ₹9.95

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹9,545
  • Other Income: ₹490
  • Total Income: ₹10,035
  • Total Expenses: ₹9,445
  • Profit Before Tax: ₹590
  • Tax Expense: ₹153 (Current Tax: ₹154, Deferred Tax Credit: ₹(1))
  • Profit for the Period: ₹437
  • Other Comprehensive Income: ₹16
  • Total Comprehensive Income: ₹453
  • EPS (Basic & Diluted): ₹20.22

Comparative Figures (Quarter):

  • Q2 FY26 Revenue: ₹3,642
  • Q2 FY26 Profit: ₹99
  • Q2 FY26 EPS: ₹4.58

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

  • Total Assets: ₹17,135
  • Non-Current Assets: ₹5,749 (Property, Plant & Equipment: ₹2,329; Right-of-use Assets: ₹1,575; Investments: ₹693; Other Financial Assets: ₹210)
  • Current Assets: ₹11,386 (Inventories: ₹1,243; Trade Receivables: ₹1,524; Cash & Cash Equivalents: ₹853; Loans: ₹5,222)
  • Total Equity: ₹3,159 (Share Capital: ₹216; Other Equity: ₹2,943)
  • Non-Current Liabilities: ₹6,274 (Borrowings: ₹4,461; Lease Liabilities: ₹1,239)
  • Current Liabilities: ₹7,702 (Borrowings: ₹4,658; Trade Payables: ₹952)

Standalone Cash Flow (H1 FY27)

  • Cash from Operating Activities: ₹537
  • Cash from Investing Activities: ₹(688)
  • Cash from Financing Activities: ₹431
  • Net Increase in Cash: ₹280
  • Closing Cash & Equivalents: ₹853

Consolidated Financial Performance (₹ in Lakh)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹5,257
  • Other Income: ₹292
  • Total Income: ₹5,549
  • Total Expenses: ₹5,345
  • Profit Before Tax: ₹204
  • Tax Expense: ₹70 (Current Tax: ₹74, Deferred Tax Credit: ₹(4))
  • Profit for the Period: ₹134
  • Other Comprehensive Income: ₹8
  • Total Comprehensive Income: ₹142
  • EPS (Basic & Diluted): ₹6.20

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹10,606
  • Other Income: ₹492
  • Total Income: ₹11,098
  • Total Expenses: ₹10,600
  • Profit Before Tax: ₹498
  • Tax Expense: ₹153 (Current Tax: ₹154, Deferred Tax Credit: ₹(1))
  • Profit for the Period: ₹345
  • Other Comprehensive Income: ₹16
  • Total Comprehensive Income: ₹361
  • EPS (Basic & Diluted): ₹15.96

Subsidiary Information

  • Sharad Quench Pvt. Ltd (Subsidiary) financials included in consolidation
  • Subsidiary performance for Q2 FY27: Total assets ₹718 lakh, revenues ₹575 lakh, net loss ₹(81) lakh
  • Subsidiary performance for H1 FY27: Revenues ₹1,065 lakh, net loss ₹(92) lakh, net cash inflow ₹14.30 lakh
  • Subsidiary results reviewed by independent auditors

Auditor Review

  • Tiwari & Company (Firm Registration Number 309112E) conducted limited review
  • Unmodified review opinion issued for both standalone and consolidated results
  • Review conducted in accordance with SRE 2410 issued by ICAI
  • No material misstatements identified

Additional Information

  • Company operates in single segment: Beverages
  • Financial results prepared in accordance with Ind AS 34
  • Figures for previous periods rearranged/regrouped where necessary
  • Paid-up equity share capital: ₹216.15 lakh (Face value ₹10 per share)
  • No exceptional items reported in any period