Investor Presentation

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: 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 | Q2 & H1 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 Integrated Operating R&O Growth P&A Scale-up Luxury brand equity Discipline Growing scale, Premiumization-led Selective seeding of Supply control, distribution depth growth through aspirational brands margin support and and cash flow deeper reach and to build equity and return-led capital foundation stronger brand long-term value allocation traction Investor Presentation 3 o,n,uo.s TE"IRAI INDIADRY Q2 & H1 FY27 FINANCIAL HIGHLIGHTS TERAI GIN An Authentic Dry Gin Of True Provenance Q2 & H1 FY27 Key Performance Metrics Net Revenue from Operations (INR Mn) EBITDA (INR Mn) & EBITDA Margin PAT* (INR Mn) & PAT Margin 9% 8% 4% 2% +15% 7,624 +2% -36% 6,606 626 638 233 Q2 FY26 Q2 FY27 Q2 FY26 Q2 FY27 Q2 FY26 Q2 FY27 Net Revenue from Operations (INR Mn) EBITDA (INR Mn) & EBITDA Margin PAT* (INR Mn) & PAT Margin +14% 9% 9% 3% 3% 15,512 +17% +1% 13,596 1,433 419 424 1,226 H1 FY26 H1 FY27 H1 FY26 H1 FY27 H1 FY26 H1 FY27 *FY27 PAT includes UP depreciation impact of INR 14 cr p.a. (INR 7 Cr in H1 FY27) which was not there last year and related income from UP will gradually ramp up. *In Q2FY26 one off deferred tax liability write back of Rs. 3.6 cr was added to PAT. Investor Presentation 5 Performance Metrics of Key Segments – Q2 FY27 Segment – Consumer: Prestige & Above INR 599 Mn 0.46 Mn cases INR -2 Mn ❖NSV trends have stabilized sequentially, supporting healthier revenue conversion as volumes scales . . . 54% YoY 64% YoY 83% YoY ❖Profitable states now increased to 5 of 12 9% QoQ 10% QoQ 85% QoQ . . . Revenue Sales Volume EBITDA Segment – Consumer: Regular & Others INR 2,428 Mn 4.24 Mn cases INR 386 Mn ❖UP continuing to deliver strong growth . . . 14% YoY 16% YoY 4% YoY ❖QoQ degrowth a result of seasonality 5% QoQ 6% QoQ 12% QoQ . . . Revenue* Sales Volume* EBITDA* Segment – Manufacturing Segment ❖Capacity utilisation at 82% INR 4,550 Mn 55.26 Mn Litres INR 254 Mn ❖Change in product and raw material mix impacted . . . 11% YoY 11% YoY 5% YoY realisation per litre 4% QoQ 2% QoQ 31% QoQ ❖EBITDA per litre at Rs. 4.6 in Q2 and and Rs. 5.59 in H1 . . . Revenue Sales Volume EBITDA 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 47.84 Mn of trading revenue in Q2 (in Q1 the trading revenue was 53.16 Mn) from GSL managed warehouses in the state. Sale volume above does not include traded volume. Investor Presentation Performance Metrics of Key Segments – H1 FY27 Segment – Consumer: Prestige & Above INR 1149 Mn 0.88 Mn Cases INR -15 Mn . . . 44% YoY 54% YoY 38% YoY . . . Revenue Sales Volume EBITDA Segment – Consumer: Regular & Others INR 4992 Mn 8.73 Mn Cases INR 826 Mn . . . 12% YoY 14% YoY 9% YoY . . . Revenue* Sales Volume* EBITDA* Segment – Manufacturing Segment INR 9270 Mn 111.37 Mn Litres INR 622 Mn . . . 11% YoY 7% YoY 27% YoY . . . Revenue Sales Volume EBITDA 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 101 Mn of trading revenue in H1 from GSL managed warehouses in the state. Sale volume above does not include traded volume. Investor Presentation Standalone Profit & Loss Statement Particulars (INR Mn) Q2 FY27 Q2 FY26 Y-o-Y% Q1 FY27 Q-o-Q% H1 FY27 H1 FY26 Y-o-Y% Revenue from Operations 7,624 6,606 15% 7,888 -3% 15,512 13,596 14% Other Income 32 28 17 49 52 Total Income 7,656 6,634 15% 7,905 -3% 15,561 13,648 14% Cost of Goods Sold 5,136 4,430 5,295 10,431 9,256 Gross Profit Margin % 33% 33% 33% 33% 32% Employee Expenses 362 257 307 670 539 Other Expenses 1,520 1,321 1,508 3,027 2,627 EBITDA 638 626 2% 795 -20% 1,433 1,226 17% EBITDA Margin (%) 8% 9% 10% 9% 9% Depreciation 270 223 264 535 439 Finance Cost 167 137 157 323 283 Profit before Tax 201 266 374 575 504 Tax 52 33 98 151 85 Profit afterTax 149 233 -36% 276 -46% 424 419 1% PAT Margin (%) 2% 4% 4% 3% 3% Investor Presentation 8 Standalone Balance Sheet Particulars (INR Mn) Sept’26 Mar’26 Particulars (INR Mn) Sept’26 Mar’26 Net Worth 13,152 10,964 Fixed Assets (Incl. CWIP) 12,600 12,507 LT Borrowings 689 2,233 Rights to use of [Showing first 8,000 characters — download PDF for full document]