Financial Results for 2nd quarter ending 30th Sept 2026

Dated : 30thOctober2026 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 30thOctober, 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 30thOctober 2026 (commenced at 01.00 PM. and concluded at 02:25 PM), have, inter-alia, considered and approved the following business: 1) Please find herewith the Un-audited Standalone and Consolidated Financial Results for the 2ndquarter and half year ended 30thSeptember2026 along with the Limited Review Report of Auditors thereon; 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 Walker Chandiok &_Co LLP Walker Chandiok & Co LLP L 41, Connaught Circus, Outer Circle, New Delhi - 110 001 India T +91 11 45002219 F +91 11 42787071 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Globus Spirits Limited pursuant to 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 September 30, 2026 and the consolidated year to date results for the period April 01, 2026 to September 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. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports 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 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 Offices in Ahmedabad, Bengaluru, Chandigarh, Chennai, Dehradun, Goa. Gurugram, Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune Walker Chandiok &.Co LLP Independent Auditor's Review Report on Consolidated 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) (Cont'd) 5. We draw attention to Note 6 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. 6. We did not review the interim financial results of one subsidiary included in the Statement, whose financial information reflect total assets of < 309.77 lakh as at September 30, 2026, and total revenues of< 4.26 lakh and< 114.61 lakh, total net loss after tax and total comprehensive loss of < 58.05 lakh and < 31.36 lakh, for the quarter and half year ended on September 30, 2026, respectively, and cash inflows (net) of< 27.69 lakh for the period ended September 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 Place: New Delhi Date: October 30, 2026 Chartered Accountants Walker Chandiok &_Co LLP Independent Auditor's Review Report on Consolidated 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) (Cont'd) Annexure A List of entities included in the Statement Name of the Entity Nature of Relationship Globus Spirits Limited Holding Company Bored Beverages Private Limited Subsidiary Globus ANSA Private Limited Joint venture Chartered Accountants Globus Spirits Limited Rcgd. Orficc: F-11, Ground Fluor, The Mira Corporate Suites, Plot No. 1 & 2 Ishwar Nagar, Mathura Road, New Delhi -1101165 ClN: L74899DL1993PLC1152177 website: www.globusspirits.com, Email: corporateorficc@glohusgruup.in, Tel.: +91-l 1-6642461Hl, Fax: +91-11-66424629 STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 311, 21126 (All amounts are in Jndian { lath except ,·hare data) Quarter ended Six months ended Year ended September 311, 21126 June 311, 2026 September 30, 21125 September 311, 2026 September 311, 2025 March 31, 21126 S. No. Particulars (Unaudited) (Un:tuditc'd) (Unaudited) (Unauditc'tl) (Unaudited) (Audited) Income (a) Revenue from operations 1,09,892. 74 1,15,187.94 87,17841 2,25,080.68 1,82,333.60 3,61,278.16 (b) Other income 315.95 174.01 281.74 489.96 513.24 1,276.83 Total income 1,10,208.69 1,15,361.95 87,460.15 2,25,570.64 I ,82,846.84 3,62,554.99 2. [Showing first 8,000 characters — download PDF for full document]