Investor Presentation

Dated :17thJuly 2026 The National Stock Exchange of India Limited The BSE Limited Exchange Plaza, C-1, Block-G PhirozeJeejeebhoy Towers BandraKurla Complex, Dalal Street, Fort Bandra (E), Mumbai – 400 001 Mumbai – 400 051 Sub: Presentation to be released before investors and Analysts:- Ref: Scrip- EQ, Code: 533104 Dear Sir, In terms of Regulation 30 and other applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are attaching herewith a copy of the earnings presentation to be released before Investors & Analysts. Kindly take note of the same & acknowledgement the receipt of the same. Thanking You Yours faithfully For Globus Spirits Ltd. Santosh Kumar Pattanayak Company Secretary ACS-18721 GLOBUS SPIRITS LIMITED INVESTOR PRESENTATION | Q1 FY27 Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by Globus Spirits Limited, (the “Company’), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the Company’s ability to successfully implement its strategy, the Company's future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cashflows, the Company's market preferences and its exposure to market risks, as well as other risks. The Company's actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections. All Maps used in the Presentation are not to scale. All data, information and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness. Drink responsibly: The consumption of alcoholic beverages should always be approached responsibly and with awareness Investor Presentation 2 Investment Thesis A CONSUMER ALCOBEV PLATFORM WITH RESILIENT CASH FLOWS, PREMIUMISATION UPSIDE AND DISCIPLINED CAPITAL ALLOCATION R&O P&A LUXURY OPS R&O Growth P&A Scale-up Luxury brand equity Integrated Operating Discipline Growing scale, distribution Premiumisation-led growth Selective seeding of Supply control, margin depth and cash flow through deeper reach and aspirational brands to build support and return-led foundation stronger brand traction equity and long-term value capital allocation Investor Presentation 3 o,n,uo.s TE"IRAI INDIADRY Q1 FY27 QUARTERLY SCORECARD TERAI GIN An Authentic Dry Gin Of True Provenance Q1 FY27 Key Performance Metrics Net Revenue from Operations (INR Mn) EBITDA (INR Mn) & EBITDA Margin PAT (INR Mn) & PAT Margin 9% 10% 3% 4% +13% +33% +49% 7,888 795 276 6,990 Q1 FY26 Q1 FY27 Q1 FY26 Q1 FY27 Q1 FY26 Q1 FY27 Investor Presentation 5 Performance Metrics of Key Segments – Q1 FY27 Segment – Consumer: Prestige & Above ❖Broad-based growth across states, led by stronger INR 550 Mn 0.42 Mn cases INR -13 Mn traction in TERAI, Snoski and Brothers & Co. . . . 35% YoY 45% YoY 8% YoY ❖NSV trends have stabilized sequentially, supporting 38% QoQ 45% QoQ 74% QoQ healthier revenue conversion as volumes scale . . . Revenue Sales Volume EBITDA Segment – Consumer: Regular & Others ❖UP continues to scale strongly, with R&O volumes growing 2.4x YoY and crossing 0.2 million cases per INR 2,564 Mn 4.48 Mn cases INR 440 Mn month, net of traded volumes . . . 10% YoY 13% YoY 13% YoY ❖Rajasthan remains steady, while UP expands the growth 14% QoQ 13% QoQ 7% QoQ base; reported NSV per case reflects the state’s excise . . . Revenue* Sales Volume* EBITDA* structure and product mix Segment – Manufacturing Segment ❖Capacity utilization improved to 89%, supported by strong ethanol demand, ENA export sales and better operating INR 4,720 Mn 56.11 Mn Litres INR 368 Mn throughput . . . 11% YoY 3% YoY 66% YoY ❖Segment EBITDA grew 66% YoY, with EBITDA per litre at 28% QoQ 30% QoQ 3% QoQ approximately INR 6.5, reflecting improved . . . Revenue Sales Volume EBITDA manufacturing profitability Note: * As mandated by UP Excise Policy, all country liquor warehouses in the state need to offer inventory of other company brands. Segment numbers exclude INR 53.16 Mn of trading revenue and INR 5.66 Mn of trading EBITDA from GSL managed warehouses in the state. Sale volume above does not include traded volume. Investor Presentation Standalone Profit & Loss Statement Particulars (INR Mn) Q1 FY27 Q1 FY26 Y-o-Y% Q4 FY26 Q-o-Q% FY26 FY25 Y-o-Y% Revenue from Operations 7,888 6,990 13% 6,321 25% 27,081 25,360 7% Other Income 17 23 50 128 96 Total Income 7,905 7,013 13% 6,371 24% 27,209 25,456 7% Cost of Goods Sold 5,295 4,826 3,985 17,933 17,970 Gross Profit Margin % 33% 31% 37% 34% 29% Employee Expenses 307 282 274 1,115 877 Other Expenses 1,508 1,305 1,391 5,433 4,980 EBITDA 795 600 33% 721 10% 2,728 1,629 67% EBITDA Margin (%) 10% 9% 11% 10% 6% Depreciation 264 216 254 917 816 Finance Cost 157 146 165 583 460 Profit before Tax 374 238 302 1,228 353 Tax 98 53 85 279 102 Profit afterTax 276 185 49% 217 27% 949 251 278% PAT Margin (%) 4% 3% 3% 3% 1% Investor Presentation 7 Globus Spirits Overview DOAAB Single Malt Whisky: Six Blind Men & The Elephant Globus Spirits - At a glance Incorporated Brands in Millionaire Distillation Bottling Cases Revenue Geographic in Portfolio Brands Capacity Capacity Sold (FY26) from Operations Footprints 1993 38 3 ~334 Mn Litres ~30 Mn ~ 16 Mn INR 27,081 Mn 11* Brands across Distilled annually Cases annually Regular & Others in FY26 PAN India Presence Regular, Prestige & ~ 1.2 Luxury segments Prestige & Above From Grain to Glass to Glory Headquartered in Delhi, Globus Spirits Limited (GSL) is India’s only fully integrated alco-bev player, straddling the entire value chain from raw grain to premium spirits. Its balanced two-engine model — comprising a high-margin manufacturing business and a premiumizing consumer portfolio — positions GSL as a 360-degree integrated alco-bev player with a unique edge in the industry. Investor Presentation 9 *presence across states in regular & others, prestige & above and luxury segment Two engines. One integrated platform Consumer Manufacturing Revenue (INR Mn) EBITDA/Ltr (INR) +10% CAGR +91% 6.5 CAGR 8 [Showing first 8,000 characters — download PDF for full document]