The Board of Director of the Company at their meeting held on Saturday, October 17, 2026 have approved the unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2026 along with the Limited Review Reports of the Statutory Auditor of the Company.

Date: October 17, 2026 Department of Corporate Services, BSE Limited P J Towers, Dalal Street, Mumbai 400 001 SCRIP CODE: 512361 ISIN: INE108G01010 Subject: Outcome of Board Meeting Dear Sir/Madam, Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we hereby inform that the Board of Directors of the Company, at its meeting held on Saturday, October 17, 2026, inter-alia, has discussed, considered and approved the following: 1. The Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026 along with Limited Review Report as required under Regulation 33(3) of SEBI Listing Regulations which is enclosed herewith as “Annexure-I”. 2. The Board discussed and noted that the outstanding excise licence renewal fees along with applicable fines (delayed penalties) till the current financial year have been paid by Srilab Distilleries Limited, an associate company of Rinpoche Spirits Private Limited, a wholly owned subsidiary of the Company, which has also received approval from the West Bengal State Beverages Corporation for registration of its brands. Srilab Distilleries Limited will proceed with the requisite formalities and applicable label registration processes and it will start its commercial operations. The meeting commenced at 6:00 p.m. (IST) and concluded at 06:20 p.m. (IST). The aforesaid information shall be made available on the Company's website at www.cupidalcobev.com. Kindly take the above on record. Thanking you. For Cupid Breweries and Distilleries Limited (Formerly known as Cupid Trades and Finance Limited) Sachin Rawat CFO & Company Secretary Encl: a/a Annexure- I Cupid Breweries and Distilleries Limited (Formerly known as Cupid Trades and Finance Limited) Regd. Off. : Ground floor, Block No 2, Parekh Nagar, Opposite Satabdi Hospital, Kandivali (W), Mumbai-400067. Corporate Office : Stride Hospitals Building 4 floor, MIG 15-218 KPHB Mainroad kukatpally, Kukatpally, Hyderabad, Tirumalagiri, Telangana, India, 500072 Email ID: infosec@cupidalcobev.com, website: www.cupidalcobev.com, Mobile No:8097894999 CIN:L11010MH1985PLC036665 Statement of Unaudited Standalone Financial Results for the quarter and year to date ended September 30, 2026 (Amount in Rs Lakhs) Quarter Ended Six Month Ended Sl no. Particulars 30-Sep-26 30-Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-26 1 INCOME i Revenue From Operation - - ii Other Income - - 0.20 Total Income from Operations - - - - 0.20 2 EXPENSES (a) Cost of material consumed - - - - - (b) Operating Expenses - - - - - (c) Changes in inventories of finished goods, work-in-progress, - - - - - 0.33 and stock-in-trade (d) Administration, Sales and other expenses - - - - 4 .26 (e) Employee benefit expense - 0.02 (f) Depreciation and amortization expense 0 .08 0.03 0.11 - 1.38 Other expenses(Any item exceeding 10% (g) of the total expenses relating to continuing 17.13 14.91 11.98 32.04 32.54 3 4.75 operations to be shown separately) (h) Finance Costs - - - - - 0.00 Total Expenses 1 7.21 1 4.94 1 1.98 3 2.15 3 2.56 4 0.72 3 Profit before tax and exceptional items for the period / year (17.21) (14.94) ( 11.98) ( 32.15) ( 32.56) (40.52) 4 Exceptional Items - - - - 5 Profit before tax (17.21) (14.94) ( 11.98) ( 32.15) ( 32.56) (40.52) 6 Tax Expense (a) Curent Tax for Earlier year - - - - - (b) Defered Tax - - - - 7 Tax adjustments for earlier years (net of defered tax) - - - - - 8 Profit after tax for the period / year (17.21) (14.94) ( 11.98) ( 32.15) ( 32.56) (40.52) 9 Other Comprehensive Income (net of tax ) - - - 10 Total Comprehensive Income for the period /year (17.21) (14.94) ( 11.98) ( 32.15) ( 32.56) (40.52) 11 Detail of paid up equity share capital 12 Paid-up equity share capital (Face Value of Rs.10/- each) 9,134.33 9 ,134.33 5,198.30 9,134.33 5,198.30 9 ,134.33 (refer note 5) 13 Other Equity - - 14 Earnings Per Share (of Rs. 10/- each) (not annualised): (a) Basic - 0.02 - 0.02 -0.02 -0.04 -0.06 - 0.04 (b) Diluted - 0.02 - 0.02 -0.02 -0.04 -0.06 - 0.04 Notes: 1 The above unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 17th October, 2026. 2 The figure of previous period/year have been re-grouped / re-arranged and /or recast wherever found necessary. 3 Company has only one segment and hence no separate segment result has been given. 4 The aforesaid Financial Result are being disseminated on the website of the Company. 5 The Company has adopted Indian Accounting Standards ('Ind AS') notified under section 133 of the Companies Act, 2013 ('the Act') read with the Companies (Indian Accounting Standards) Rules, 2015 from 1st April, 2019 6 This statement is as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 7 Figures have been rounded off to the nearest two decimal places and, accordingly, any differences in totals are on account of rounding off and are not material. By order of the Board FOR CUPID BREWERIES AND DISTILLERIES LIMITED (Formerly known as Cupid Trades and Finance Limited) Mr. Erramilli Venkatachalam Prasad Chairman cum Managing Director DIN: 08171117 Place: Mumbai Date: 17th October 2026 CUPID BREWERIES AND DISTILLERIES LIMITED ( Formerly Known as CUPID TRADE AND FINANCE LIMITED ) Regd. Off. : Ground floor, Block No 2, Parekh Nagar, Opposite Satabdi Hospital, Kandivali (W), Mumbai-400067. Corporate Office : Stride Hospitals Building 4 floor, MIG 15-218 KPHB Mainroad kukatpally, Kukatpally, Hyderabad, Tirumalagiri, Telangana, India, 500072 Email ID: infosec@cupidalcobev.com/infosec@cupidtrades.com, website: www.cupidalcobev.com, Mobile No:8097894999 CIN: L11010MH1985PLC036665 UNAUDITED STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30,2026 (Rs. Lakhs ) As at March 31, 2026 Particulars As at Sep 30, 2026 (Unaudited) (Audited) Assets (1) Non-current assets (a) Property, plant and equipment 370.66 370.46 (b) Capital work-in-progress - (c) Right of use assets - (d) Investment property - (e) Intangible assets - (f) Financial assets - (i) Investments 65,539.70 65,556.14 (ii) Trade receivables (iii) Security deposit (iv) Other financial assets (g) Deferred tax assets (net) (h) Long term Loan and advances (i) Income tax assets (net) (j) Other non-current assets 663.00 510.23 Total non-current assets 66,573.37 66,436.83 (2) Current assets (a) Inventories - - (b) Financial assets - (i) Current investments. - (ii) Trade receivables 67.23 67.23 (iii) Cash and cash equivalents 1.46 2.07 (iv) Bank balances other than cash and cash equivalents 0.43 - (v) Loans - (vi) Other financial assets - (c) Other current assets ( Net ) 428.93 284.93 Total current assets 498.05 354.23 Total assets 67,071.42 66,791.06 Equity and liabilities (1) Equity (a) Equity share capital 9,134.33 9,134.33 (b) Other equity 56,660.74 56,692.89 (c) Security Premium - Total equity 65,795.07 65,827.22 Liabilities (2) Non-current liabilities (a) Financial liabilities (i) Borrowings 1,032.89 746.19 (ii) Lease liabilities (b) Long-term provisions (c) Deferred tax liabilities (net) (d) Other non-current liabilities Total non-current liabilities 66,827.96 66,573.41 (3) Current liabilities (a) Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Trade payables 43.82 44.11 Total outstanding dues of micro enterprises and small enterprises - Total outstanding dues of creditors other than micro enterprises and small enterprises (iv) Other financial liabilities - (b) Provisions - (c) Other current liabilities 199.64 173.54 (d) Current tax liabilities (Net) - Total current liabilities 243.46 217.65 Total equity and liabilities 67,071.42 66,791.06 FOR CUPID BREWERIES AND DISTILLERIES LIMITED (Formerly known as Cupid Trades and Finance Limited) Mr. Erramilli Venkatachalam Prasad Chairman cum Managing Director DIN: 08171117 Place: Mumbai Date: 17th Octobe [Showing first 8,000 characters — download PDF for full document]