Monitoring Agency Report

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: Monitoring Agency Report for the quarter ended September 30, 2026. Dear Sir, Pursuant to Regulation 32(6) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Regulation 173A of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, we are enclosing herewith the Monitoring Agency Report for the quarter ended September 30, 2026 in respect of utilization of funds raised through QIP Issue, issued by CARE Ratings Limited, duly reviewed, approved and taken on record by the Audit Committee and the Board of Directors of the Company in their meeting held on October30, 2026. 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 C:areEJll'9,..,. RATINGS No, CAR.E/KRO/GEN/2026-27/1081 Board of Directors Gle>bus Spirits Limited F-0, Ground Floor, The Mira Corporate Suites Plot No. 1&2, Ishwar Nagar, Mathura Road New Delhi Delhi 110065 October 30, 2026 Dear Sir, Monitoring- Ag-ency- Rep- ort f- or t- he q- uart- er - end- ed - Sep- tem- ber 3- 0. 2- 026- - in- rela- tion- to t- he O- IP is- sue- of "'-----,-- Globus Spirits Limited ("the Company"} We write in our capacity of Monitoring Agency for the QIP Issue for the amount aggregating to Rs. 200 crore of the Company and refer to our duties cast under 173A of the Securities & Exchange Board of India (Issue of Capital & Disclosure Requirements) Regulations. In this connection, we are enclosing the Monitoring Agency Report for the quarter ended September 30, 2026 as per aforesaid SEBI Regulations and Monitoring Agency Agreement dated June 15, 2026. Request you to kindly take the same on records. Thanking you, Yours faithfully, Abhishek Khemka Associate Director abhishek.khemka@careedge.in CARE Ratings Limited Unit No. A/7 /4, 7th Floor Block A, Apeejay House, 4th Floor, Godrej Coliseum, Somaiya Hospital Road, Off 15 Park Street, Kolkata - 700016 Eastern Express Highway, Sion (East), Mumbai - 400 022 Phone: +91-33-4018 1600/2283 1803 Phone: +91-22-6754 3456 • www.careedge.in CIN·L67190MH1993PLC071691 Report of the Monitoring Agency Ntime of the issuer: Globus Spirits Limited For quarter ended: September 30, 2026 Ntime of the Monitoring Agency: CARE Ratings Limited (a) Deviation from the objects: Nil (b) Range of Deviation: Not Applicable Declaration: declare that this report provides an objective view of the utilization of the issue proceeds in relation to the objects of the issue based on the information provided by the Issuer and information obtained from sources believed by it to be accurate and reliable. The MA does not perform an audit and undertakes no independent verification of any information/ certifications/ statements it receives. This Report is not intended to create any legally binding obligations on the MA which accepts no responsibility, whatsoever, for loss or damage from the use of the said information. The views and opinions ex.pressed herein do not constitute the opinion of MA to deal in any security of the Issuer in any manner whatsoever. Nothing mentioned in this report is intended to or should be construed as creating a fiduciary relationship between the MA and any issuer or between the agency and any user of this report. The MA and its affiliates also do not act as an expert as defined under Section 2(38) of the Companies Act, 2013. The MA or its affiliates may have credit rating or other commercial transactions with the entity to which the report pertains and may receive separate compensation for its ratings and certain credit related analyses. We confirm that there is no conflict of interest in such relationship/interest while monitoring and reporting the utilization of the issue proceeds by the issuer, or while undertaking credit rating or other commercial transactions with the entity. We have submitted the report herewith in line with the format prescribed by SEBI, capturing our comments, where applicable. There are certain sections of the report under the title "Comments of the Board of Directors", that shall be captured by the Issuer's Management Audit Committee of the Board of Directors subsequent to the MA submitting their report to the issuer and before dissemination of the report through stock exchanges. These sections have not been reviewed by the MA, and the MA takes no responsibility for such comments of the issuer's Management/Board. Signature: Name and designation of the Authorized Signatory: Abhishek Khemka Designation of Authorized person/Signing Authority: Associate Director CARE Ratings Limited Unit No. A/7/4, 7th Floor Block A, Apeejay House, 4th Floor, Godrej Coliseum, Somaiya Hospital Road, Off 15 Park Street, Kolkata - 700016 Eastern Express Highway, Sion (East), Mumbai - 400 022 Phone: +91-33-4018 1600/2283 1803 Phone: +91-22-6754 3456 • www.careedge.in CIN·l67190MH1993PLC071691 ..... :::::, Q) ro.... �Q) c: '°aj U} ..c :::::, ro � ]:.:::; ...0 :;:::; 0 ..... ..c cu I'll "'ru I'll DI.. .. cuc £Q) ....c. ..c &l0 B19 ..... :::::, i::' -a ,...Q.) cu c 'i:i"' ru c.c. 'C..... I'llE u 0 �"'"' :::::, .....Ei Q) .... ..!!?e > ru ..c Q) ..c..... -;:::ru "Cl.E:l fi..cuc Ill ::I £0Q) 'o13"' Q.) ..c £0..... Q.) - .....0 . "!!::! EE 0.... ..cB ..... Q) ..c Q) B ·;:::: c: Cl 0 c � 'i: c ..... ru0 ..... ru0 ..... ru0 2ru3:: CUQ) 3:: ii > c. .!::! ru c. .!::! ru ::IIll :c Q.) :c Q) :c Q.) ru c: .. 0 �0 :;:::;"' 'Cu iiiQI cu � ru Cl� <( 8u :::::, a: Q) Eru u 19c: c:Q) -1'.!c:Q) -1'.!c: -a..... 0 :::::,u ..c �ru "' E:::::, Q) ...;­c:Q) ....., ru c: .:,,:."' 19 .E:l E Q) c: .l!l ..... u Q) .... -aQJ c:Cl ru"' 1) Issuer Details: Name of the issuer : Globus Spirits Limited Name of the promoter : Ajay Kumar Industry/sector to which it belongs : Beverages- 2) Issue Details Issue Period : July 01, 2026 to September 30, 2026 Type of issue (public/rights) : Qualified Institutional Placement of equil:1, Type of specified securities .: Equity shares IPO Grading, if any : Not applicable Issue size (in crore) : Rs. 200 crore Comments of Source of information / certifications Particulars considered by Monitoring Agency for Board of preparation of report Directors Management's certificate*, Chartered The utilization of QIP Yes Accountant's certificate", Placement quarter ended Septe document, bank statements per the placement document. Whether shareholder approval has been obtained certificate*, Chartered material deviations# from expenditures disclosed certificate", Placement Document? Nil Whether the means of finance for the disclosed objects issue have changed? Nil Is there any major deviation Management's certificate*, Chartered agency reports? Accountant's certificate NII Management's certificate*, Chartered Accountant's certificate", Placement document NII CARE Ratings Limited Unit No. A/7/4, 7th Floor Block A, Apeejay House, 4th Floor, Godrej Coliseum, Somaiya Hospital Road, Off 15 Park Street, Kolkata - 700016 Eastern Express Highway, Sion (East), Mumbai -400 022 Phone: +91-33-4018 1600/2283 1803 Phone: +91-22-6754 3456 • www.careedge.in CIN-L67190MH1993PLC071691 E ro>­ E ro 'iii'C EQ)u _;;:.. ..... ..... ..... ..... ..... ..... ..... ro c. .� zs Q) ::E: ro c ro � ..... l/) ..... ui 0 �l/) 'l.., a:·- CII C ·s &i ..... ..... :eQ) -c u u e <.2:l ro t:0 CII.. ::c Q) ::c Q) zs Q) � e! "'O a: CII U18 n:s ..... UI o �._ ....c ·- UI E Q) c Cl ..0 ,-l5 .... ...., Q. n:sc c c. c O Cl UI O "CCII ';pC. llcQ) llcQ) llQ) c .... Comments of Source of information / certifications Particulars Rep'ly considered by Monitoring Agency for Board of preparation of repo.rt I Directors I Management's certificate*, Chartered Whether all arrangements pertaining to technical Accountant's certificate", Placement a [Showing first 8,000 characters — download PDF for full document]