BSEBoard Meeting2d ago · 27 Oct 2026, 07:36 pm
Unaudited Financial Results (Standalone and Consolidated) of the Company for the Quarter and Half Year ended September 30, 2026.
Allied Blenders and Distillers Ltd · 544203
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Allied Blenders and Distillers Ltd has announced unaudited financial results for the quarter and half year ended September 30, 2026, with the Board of Directors approving the results at their meeting held on October 27, 2026.
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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact5/10
Market Sentiment5/10
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Allied Blenders and Distillers Ltd - 544203 - Board Meeting Outcome for Outcome Of The Board Meeting Held On Tuesday, October 27, 2026
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October 27, 2026
BSE Limited National Stock Exchange of India Limited
Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G,
Dalal Street, Mumbai - 400001 Bandra-Kurla Complex, Bandra (East), Mumbai -
Scrip Code (BSE): 544203 400051
Symbol: ABDL
Our Reference: 84/2026-27
Sub: Outcome of the Board Meeting held on Tuesday, October 27, 2026
Ref: Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure
Requirements) Regulations, 2015 (‘SEBI Listing Regulations’)
Dear Sir/Madam,
Pursuant to Regulations 33 and other applicable Regulations of the SEBI Listing Regulations read with
Schedule III thereof and in furtherance to our letter dated October 15, 2026, the Board of Directors of the
Company at their Meeting held today i.e. Tuesday, October 27, 2026, inter-alia, considered and approved
the Unaudited Financial Results (Standalone and Consolidated) of the Company for the Quarter and Half
Year ended September 30, 2026.
A copy of the Unaudited Financial Results (Standalone and Consolidated) for the Quarter and Half year
ended September 30, 2026, including disclosures required under Regulations 33 and other provisions of the
Listing Regulations as applicable, together with the Limited Review Report issued by Walker Chandiok &
Co LLP, Chartered Accountants (Firm Registration Number: 001076N / N500013) Mumbai, the Statutory
Auditor of the Company, are enclosed herewith.
This intimation is also being uploaded on Company’s website and can be accessed at
https://www.abdindia.com/.
The Board Meeting commenced at 3:05 P.M. and concluded at 7:10 P.M. (IST).
Thanking you.
Yours sincerely,
For Allied Blenders and Distillers Limited
Sumeet Maheswari
Company Secretary & Compliance Officer
ICSI Membership No. ACS – 15145
Encl: a/a
Allied Blenders and Distillers Limited
Corporate Office: Ashford Centre, 3rd Floor, 4th Floor & 7th Floor, Shankarrao Naram Marg, Lower Parel (W), Mumbai – 400013. Tel: +91 22 4300 1111
Registered Office: 394-C, Ground Floor, Lamington Chambers, Lamington Road, Mumbai – 400004, India. T.: +91-22 6777 9777
CIN No: L15511MH2008PLC187368 | E.: info@abdindia.com| www.abdindia.com
Walker Chandiok &_Co LLP
Walker Chandlok & Co LLP
42nd Floor,
Building Commerz 111,
International Business Park,
Oberoi Garden City,
Off Western Express Highway,
Goregaon (East),
Mumbai-400063
T +91 22 6626 2699
Independent Auditor's Review Report on the Standalone Unaudited Quarterly Financial Results and
Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations
and Disclosure Requirements) Regulations, 2015 (as amended)
To the Board of Directors of Allied Blenders and Distillers Limited
1. We have reviewed the accompanying statement of standalone unaudited financial results ('the
Statement') of Allied Blenders and Distillers Limited ('the Company') for the quarter ended
30 September 2026 and the year to date results for the period 01 April 2026 to 30 September 2026,
being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations').
2. The Statement, which is the responsibility of the Company's management and approved by the
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.
4. Based on our review conducted as above, 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.
Chartered Accountants Walker Chandiok & Co LLP Is registered with limited liability
with identification number AAC-2085 and has its registered
Offices in Ahmadabad, Bengaluru, Bhubaneshwar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, GuwahaU, Hyderabad, Indore, office at L-41, Connaught Circus, Ouler Circle, New Delhi,
Jaipur, Kochi, Kolkata, Mumbai, New Delhi, Naida and Puna 110001, India
Allied Blenders and Distillers Limited
Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of the
Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015 (as amended)
Emphasis of Matters
Customer Dispute
5. We draw attention to the matter stated in note 3 to the accompanying Statement, wherein it is stated
that, one of the customers, Canteen Stores Department ('CSD') had raised a debit memorandum
resulting into demand amounting to f 3,398.72 lakhs (net of adjustments) on the Company on account
of differential trade rates for sales made to CSD during the period 01 March 2012 to 31 October 2017,
which is being contested by the Company. Our conclusion is not modified in respect of this matter.
Litigation under Income Tax Act, 1961
6. We draw attention to the matter stated in note 4 to the accompanying Statement, which describes the
search operation conducted by the Income Tax Department in December 2023. Pursuant to this, the
Company has recorded a tax expense and related interest off 2,607.53 lakhs and f 1,937.71 lakhs,
respectively for the year ended 31 March 2026, as further explained in the said note. Our conclusion is
not modified in respect of this matter.
For Walker Chandiok & Co LLP
Chartered Accountants
Firm Registration No: 001076N/N500013
Bharat Shetty
Partner
Membership No.: 106815
UDIN: 26106815NKNRQH4109
Place: Mumbai
Date: 27 October 2026
Chartered Accountants Walker Chendlok & Co LLP is registered wilh llmlled liability
wilh ldenlificallon number MC-2085 end has its registered
Offices in Ahmadabad, Bengaluru, Bhubaneshwar, Chandigarh, Chennai, Deh<adun, Goa, Gurugrarn, Guwehal, Hyderabad, lndo,e, office at L-41, Connaught Circus, Outer Circle, New Delhi,
Jaipur, Kochi, Kolkata, Mumbai, New o.lhi, Nolda and Pune 110001, India
Allied Blenders and Distillers Limited
Registered Office: 394-C Lamington Clrn.mbers, Lamington Road, tvlumbai-"100004, l\fahar.t~htra, India
Alladlllondon Corporate Identification Number: L15511MH2008PLC187368, Website: www.abdindia.com
&DtsUlon
A. Statement of unaudited standalone financial results for the quarter and half year ended 30 September 2026
(fin Lakhs t.7xccpl t:arnings pa 11h;uc)
Quarter Ended Hall year ended Ye11rEnded
Sr.No . P,uticulars
30 September 2026 30 June 2026 30 September 2025 30 September 2026 JO September 2025 31 M:uch 2026
UnQud
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