Outcome of Board Meeting

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: Outcome of the Board of Directors’ Meeting held on 17thJuly, 2026 Dear Sir, This is with reference to the above captioned subject; we would like to inform you that the Board of Directors of the Company in their meeting held on 17thJuly 2026 (commenced at 12.30P.M. and concluded at 2:05 PM), have, inter-alia, considered and approved the following business: 1) Please find herewith the Un-audited Standalone and Consolidated Financial Results for the 1stquarter ended 30th June 2026 along with the Limited Review Report of Auditors thereon; Kindly take note of the same. Thanking You Yours faithfully For Globus Spirits Ltd. Santosh Kumar Pattanayak Company Secretary ACS-18721 Walker Chandiok &.Co LLP Walker Chandlok & Co LLP L-41, Connaught Circus, Outer Circle, New Delhi· 110 001 India T +91 11 4500 2219 F +91 11 4278 7071 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of Globus Spirits Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Globus Spirits Limited 1. We have reviewed the accompanying statement of consolidated unaudited financial results ('the Statement') of Globus Spirits Limited ('the Holding Company') and its subsidiary (the Holding Company and its subsidiary together referred to as 'the Group') and its joint venture (refer Annexure A for the list of entities included in the Statement) for the quarter ended June 30, 2026, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). 2. This Statement, which is the responsibility of the Holding Company's management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements ('SRE') 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. >,Valker Chandiok & Co LLP is registeredD with <fC'. limited fiab,'ity w;th identification number cr.':ees in Ahmedabad. Bengal.nl. Char4:ga-h, Ch<ronai, Oetvadun, Goa, G<.rugram, H)-dr€abad, Indore, Koehl, Kol<a!a, I.\Jmbal, AAC-2085 and has its registered office at L· .--- IIIYN De'hi, 1:01:fa am Pune 41. Connaught Circus. Outer Circie. New C,~p.N0/01( Delhi.110001.lnd·a * ::*: ('") 1)1: ~'?fo ACCO°" Walker Chandiok &.Co LLP Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of Globus Spirits Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd) 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review report of the other auditor referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We draw attention to Note 4 of the accompanying Statement regarding the search and seizure operation carried out by the Income Tax Department and assessment orders received by the Holding Company. The Holding Company's management has filed an appeal under section 246A of the Income-tax Act, 1961 and has determined that no adjustments are required to the accompanying Statement in respect of the aforesaid assessment based on the factors elaborated in the said Note. Our conclusion is not modified in respect of this matter. 6. We did not review the interim financial results of one subsidiary included in the Statement, whose financial results reflects total revenues of ~ 4.26 lakh, total net loss after tax and total comprehensive loss of~ 23.22 lakh for the quarter ended on June 30, 2026, as considered in the Statement. These interim financial results have been reviewed by other auditor whose review report has been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of this subsidiary is based solely on the review report of such other auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the report of the other auditor. For Walker Chandiok & Co LLP Chartered Accountants Firm's Registration No: 001076N/N500013 ·,She k Ab h Digitally signed by Abhishek Lakhotia Lakhotia Date: 2026.07.17 13:54:42 +05'30' Abhishek Lakhotia Partner Membership No. 502667 UDIN: 26502667UBBXGV2423 Place: New Delhi Date: July 17, 2026 Chartered Accountants Walker Chandiok&_Co LLP Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of Globus Spirits Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd) Annexure A List of entities included in the Statement Holding Company Globus Spirits Limited Subsidiary Bored Beverages Private Limited Joint Venture Globus ANSA Private Limited Chartered Accountants Globus Spirits Limited Rcgd. Oflicc: F-0, Ground Floor, The Mira Corporate Suites, Plot No. 1 & 2 lshwar Nagar, Mathura Road, New Delhi -110065 CIN: L74899DL1993PLC052177 website: www.globusspirits.com, Email: corporatcoffice@globusgroup.in, Tel.: +91-11-66424600, Fax: +91-11-66424629 STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED .JUNE 30, 2026 (All 011101111ts are in !11clian? lakh except share data) Quarter ended Year ended June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 S. No. Particulars (Unaudited) (Unaudited) (Unaudited) (Audited) Refer note 6 1. Income (a) Revenue from operations 1,15,187.94 85,108.14 95,155.19 3,61,278.16 (b) Other income 174.01 491.27 231.50 1,276.83 Total income 1, 15,361.95 85,599.41 95,386.69 3,62,554.99 2. Expenses (a) Cost of materials consumed 50,929.95 44,448.55 46,998.34 1,83,872.66 (b) Purchase of stock in trade 487.55 (c) Changes in invent [Showing first 8,000 characters — download PDF for full document]