Outcome of Board Meeting

COFFII COFFEE DAY ENTERPRISES LIMITED 061h November 2026 The National Stock Exchange of India BSE Limited Limited General Manager-DSC Manager-Listing Phiroze Jeejeebhoy Exchange Plaza, Towers Bandra Kurla Complex, Bandra (East) Dalal Street, Fort, Mumbai - 400 051 Mumbai - 400 001 Tel No.: 022-2659 8237 /38 Tel No.: 022-2272 2039 Symbol: COFFEEDA Y Scrip Code: 539436 Dear Sir/Madam, Re~ulation 33(3) & 30 of SEBI (LOPR) Regulations, 2015: Outcome of the Board Meeting for Consideration of Un-Audited Financial Results of the Company and the Un-Audited Financial Results of its Material Subsidiary, Coffee Day Global Limited for the Quarter/Half year ended 30th September 2026 This is to inform you that at the meeting held today, the Board of Directors of our Company have approved the Standalone & Consolidated Un-Audited Financial Results of the Company for the quarter/half year ended 30th September 2026, the meeting commenced at 12:45 P.M. and ended at &_. \.\ S f-) f"), Enclosures: • A copy of the "Financial Highlights" of Coffee Day Enterprises Limited. • A copy of the Statement of Standalone & Consolidated Un-Audited Financial Results of the Company and the Statement of Consolidated Un-Audited Financial Results of its subsidiary, Coffee Day Global Limited along with the Limited Review Report of Auditors. Kindly cake the same on record. Thanking you, For Coffee Day Enterprises Limited Sadananda Poojary Company Secretary & Compliance Officer Mem No.: F5223 Regd. Office : No. 165, R.V Raod, (Near Minerva Circle) Bangalore 560004 India Tel: 080 -6721 2345 CIN : L55101KA2008PLC046866 Email: investors@coffeedaygroup.com GSTIN: 29AADCC3995L1Zo canee Coffee Day Enterprises Limited Financial Highlights ? in Crores O2FY27 H1FY27 Revenue at f 298 Crs; up 6% YoY Revenue at Rs. 588 Crs; up 7% YoY EBITDA at f 91 Crs; up 160% YoY EBITDA at Rs.143 Crs; up 30% YoY Net profit/(loss) after tax at f 35 Crs vs f-12 er Net profit/(loss) after tax at Rs. 36 Crs; up 125% YoY Part - I: Details of Financial performance Particulars Q2FY27 Q1FY27 Q2FY26 YoY Growth% H1FY27 H1FY26 YoY Growth Revenue 298 290 280 6% 588 549 7% EBITDA (without one time write-off/gains) 44 52 35 26% 96 76 26% EBITDA with One time write-off/gains 91 52 35 160% 143 110 30% Net Profit/(loss) attributable to owners 35 1 (12) 36 16 125% Notes 1.EBIDTA with one time writeoff/gains and Net Profit/loss for Q2FY 27 and H1FY27 includes a. One time gain oft 5.78 crores on loan settlement b. One time gain of t 41.66 er on sale of Land by subsidiary 1.EBIDTA with one time writeoff/gains and Net Profit/loss for H1FY26 includes a. One time gain oft 18.58 crores on loan settlement b. One time gain of t 16.40 crores from the sale proceeds of invoked shares. 3.Please refer to Explanatory management~ ...~ to the statement of consolidated and standalone financial results for the quarter ended 30 September 2026 for details. ~ ' ~ BANGALO v, ~ VENKATESH & CO Chartered Accountants IND I A Independent Auditor's Limited Review Report on the unaudited standalone Quarterly Financial results of the Coffee Day Enterprises Limited pursuant to the regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 Board of Directors of Coffee Day Enterprises Limited 1. We were engaged to review the accompanying statement of unaudited standalone financial Results of Coffee Day Enterprises Limited Cthe Company') for the quarter ended September 30, 2026 and year to date results for the period from 01 April 2026 to 30 September 2026. 2. It is the responsibility of the Company's Management and Board of Directors to prepare this Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 'Interim Financial Reporting' Cind AS 34'), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The statement has been approved by the Company's Board of Directors. 3. Our responsibility is to conduct a review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial results are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Because of the matters described in the paragraph 4 below, we were not able to obtain sufficient appropriate evidence to provide a basis for conclusion on the Statement and hence we do not express a conclusion on the results. B~sis for disclaimer of conclusion t been provided with sufficient evidence with respect to recoverability of dues from group amounting to INR 1,400.12 crores stated to be recoverable by the management (as "SRI RANG A", New No.151, Mambalam High Road, T. Nagar, Chennai - 600 017. Telefax: 2814 4763 / 64 / 65 / 66 Email: audit@venkateshandco.com VENKATESH & CO Chc1rtered Accountants IND IA detailed in Note 5 of the Standalone Financials Results). In the absence of sufficient appropriate audit evidence on the recoverability of these loans, we are unable to comment on the realisability of the stated advances from group companies and the impact on the standalone financial results. b. Attention is drawn to Note 6 and 10 of the standalone financial results, wherein instances of non compliance with certain debt covenants including interest & principal repayment defaults have been described. We also draw attention to the fact that the Company has not obtained the balance confirmations on loans from one lender amounting to Rs. 47.88 crores. In the absence of adequate and sufficient audit evidence to establish the amounts payable to the lenders, we are unable to provide our opinion on the correctness of these amounts reflected in the standalone financial results. c. The Results has been prepared by the Management and Board of Directors using the going concern assumption (Refer Note 7 of the Standalone Financials Results). The matters detailed in the above paragraphs may have a consequential implication on the Company's ability to continue as a going concern. We are therefore unable to comment on whether the going concern basis for preparation of the Standalone Financial Results is appropriate. ForVenkatesh & Co., Chartered Accountants FRN: 0046365 CA Hrishikesh D Partner M No.: 272865 UDIN: 26272865PETIRD8998 Chennai, November 6, 2026 .. . .. SRI R..A.'J'GA", New No.15 l, Mambalam High Road, T. Nagar, Chennai - 600 0 l 7. Telefax: 2814 4763 / 64 / 65 / 66 Email: audit@venkateshandco.com Coffee Day Enterprises Limited CDFFee Cl N: L55101 KA2008PLC046866 aa Registered office: No.165, R.V. Road (Near Minerva Circle), Bengaluru 560 004 (' in millions except per share data) Statement of standalone financial results for the quarter and half , ear ended 30 Septemebr 2026 SI. Particulars Quarter ended Half year ended Year ended No. 30-Seo-26 30-Jun-26 30-Seo-25 30-Seo-26 30-Seo-25 31-Mar-26 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income a) Revenue from operations 52.89 54.23 48.86 107.12 105.55 197. 71 bl Other income 4.89 3.45 0.20 8.34 0.24 55.04 Total income {a+bl 57.78 57.68 49.06 115.46 105. 79 252. 75 2 Expenses a) Employee benefits expense 20.08 18.94 23.52 39.02 42.79 85.04 b) Finance costs 19.68 19.44 36.37 39.12 73.02 122.61 c) Depreciation and amortization expense 1.61 1.47 1. 51 3.08 3.01 6.11 e\ Other exoenses 28.29 37.65 47.73 65.94 79.78 139.87 Totalexoensesla+b+c+d+e\ 69.66 77.50 109.13 147.16 198.60 353.63 3 Profit/(loss) before exceptional items and tax (1 -2) (11.88 [Showing first 8,000 characters — download PDF for full document]