Update on Scheme of Amalgamation (Merger by Absorption)

Allied Blenders and Distillers August 3, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers “Exchange Plaza” C-1, Block G, Dalal Street Bandra-Kurla Complex, Mumbai - 400 001 Bandra (East) Mumbai - 400051 Scrip Code (BSE): 544203 Symbol: ABDL Our Reference No: 52/ 2026-27 Sub: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR Regulations") – Scheme of Amalgamation (merger by absorption) of Deccan Star Distilleries India Private Limited (“Transferor Company 1”) and Sarthak Blenders & Bottlers Private Limited (“Transferor Company 2”) with and into Allied Blenders and Distillers Limited (“Transferee Company”) and their respective Shareholders Dear Sir/Ma’am, This is in continuation of our earlier intimations dated November 4, 2025 and November 17, 2025, and pursuant to the provisions of Regulation 30 read with Schedule III of the SEBI LODR Regulations regarding the Scheme of Amalgamation (Merger by Absorption) of Deccan Star Distilleries India Private Limited (“Transferor Company 1”) and Sarthak Blenders & Bottlers Private Limited (“Transferor Company 2”) with and into Allied Blenders and Distillers Limited (“Transferee Company”) and their respective Shareholders (“Scheme”) filed under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 read with the relevant Rules framed thereunder. We wish to inform you that the Hon’ble National Company Law Tribunal, Hyderabad Bench (‘Hon’ble Hyderabad NCLT’) on July 24, 2026, concluded the final hearing in respect of the above Scheme for the Hyderabad based Transferor Company 1 and reserved the said Scheme for final orders. The Hon’ble Hyderabad NCLT issued an Order related to this Scheme on July 28, 2026. The Scheme will become effective upon filling of the certified copy with the Registrar of Companies. Accordingly, the Company has received the Certified Copy of the Final Order today i.e. August 03, 2026, at 16:23 P.M. (IST) from the Hon’ble Hyderabad NCLT which is enclosed herewith. This intimation is also being uploaded on Company’s website and can be accessed at https://www.abdindia.com/ Request you to kindly take the above on record. Thanking you. Yours faithfully, For Allied Blenders and Distillers Limited Sumeet Maheshwari Company Secretary and Compliance Officer 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 IN THE NATIONAL COMPANY LAW TRIBUNAL HYDERABAD BENCH, HYDERABAD-II CP (CAA)No.17 /230 /HDB/2026 Connected with CA (CAA) NO.02/230/HDB/2026 U/s 230 read with Section 232 of the Companies Act, 2013 IN THE MATTER OF Deccan Star Distilleries India Private Limited ("Transferor Company 1") Sarthak Blenders & Bottlers Private Limited ("Transferor Company 2") Allied Blenders and Distillers Limited ("Transferee Company") Their respective Shareholders Deccan Star Distilleries India Private Limited Having its registered office at H.No.1-11-220/2, Sreenivasam, First Floor, Brundavan Colony Begumpet, Begumpet, Hyderabad, Secunderabad, Tefangana, India, 500016 Represented by its Authorised Signatory, Mr. Ratan Lal Jain, Director ... Petitioner Company /Transferor Company 1 CP (CAA) No.17 /230/HDB/2026 Connected with CA (CAA) NO.02/230/HDB/2026 . Date of Order:28.07.2026 Sarthak Blenders & Bottlers Private Limited Having its registered office at 394-C, Lamington Chambers Near Naaz Cinema, Lamington Road, Mumbai, Maharashtra-400004, India. Represented by its Authorised Signatory Mr. Jayant Manmadkar ... Transferor Company 2 Allied Blenders and Distillers Limited Having its registered office at 394-C, Lamington Chambers,Lamington Road, Mumbai, Maharashtra-400004, India. Represented by its Company Secretary and Compliance Officer Mr. Sumeet Maheshwari ... Transferee Company DATE OF ORDER: 28.07.2026 CORAM:- SHRI RAJEEV BHARDWAJ, HON'BLE MEMBER (JUDICIA~ AA ~ SHRI SANJAY PURI, HON'BLE MEMBER (TECHNICAL) 1 .. COUNSELS/ PARTIES PRESENT ·L.-.-- • -;r.:;, For the Petitioners: Mr. V.B.Raju, Counsel. ~~ " c," •" r" a1G b a• ~e~ CJ For the Respondents: Mr.A.Gokulnath, Deputy Director, from RD Ms. P.Spandana, from OL Ms. Rakshita Reddy, Counsel for Income Tax Department CP (CAA) No.17 /230/HDB/2026 Connected with CA (CAA) NO.02/230/HDB/2026 Date of Order:28.07.2026 ORDER 1. This Petition filed by the Petitioner Company i.e Mis.Deccan Star Distilleries India Private Limited, under Section 230 read with Section 23 2 of the Companies Act, 2013 read with other applicable provisions of the Companies Act, 2013 inter alia seeking for sanction of the Scheme of Amalgamation ("Scheme") between the Transferor Companies (i.e Transferor Company 1 and Transferor Company 2) and the Transferee Company and their respective shareholders and creditors with effect from 0 1.04.2025 (Appointed Date). 2. The averments inade in the Petition in brief: 2.1 Deccan Star Distilleries India Private Limited (hereinafter referred to as 'DDPL' or 'Transferor Company 1' or Petitioner Company) bearing CIN: U15492TG2013PTC090743, is a private limited company incorporated under the provisions of Companies Act, 1956 on 29th October 2013 in the then State of Andhra Pradesh. The registered office of the Transferor Company 1 was changed from 8-2-684/4/13/1, Road No. 12, Banjara Hills, Hyderabad, Telangana-500034, India to H.No.1-11-220/2, Sreenivasam, First Floor, Brundavan Colony Begumpet; Begumpet, Hyderabad, Secunderabad, Telangana, India, 500016. The Transferor Company 1 is the wholly· owned subsidiary of Transferee Company. CP (CAA) No.17 /230/HDB/2026 Connected with CA (CAA) NO.02/230/HDB/2026 Date of Order:28.07.2026 2.2 The main objects of the Petitioner Company are to carry on the business of manufacturers, brewers, malsters, compounders, processors, rectifiers, merchants, exporter's, importers, brokers, bottlers, buyers, sellers, agents and dealers in all types of sprits, alcohols, wines, liquors, such as gin, rum, whisky, brandy, beer, ale, stout, porter or such other products, and all kinds of aerated, mineral, artificial and medicated waters and drinks and all products or by products thereof etc., At present the Petitioner Company /Transferor Company 1 is primarily engaged in the business of manufacturing and selling alcoholic beverages. A copy of Incorporation along with Memorandum of Association and Articles of Association of the Petitioner Company /Transferor Company 1 is annexed as Annexure-Al to the Petition. 2.3 The authorised, issued, subscribed and paid-up share capital of the Petitioner Company /Transferor Company 1 as at 30th September,2025 is as under: ' . ' :, ~ • •-::f-:-' 10,000 equity shares of INR 10 each 1,00,000 Total 1,00,000 Is,s~e~:, Sub~cribe~. ar(d,1P-~id.:up1Capital. , ,, '.. .. .. ' ·., ·~ 10,000 equity shares of INR 10 each 1,00,000 Total 1,00,000 CP (CAA) No.17 /230/HDB/2026 Connected with CA (CAA) NO.02/230/HDB/2026 Date of Order:28.07.2026 Subsequent to the above date and till the date of the filing of the Scheme before this Tribunal, there has been no change in the authorized, issued, subscribed and paid-up share capital of the Petitioner Company /Transferor Company 1. A copy of the audited financial statements as at 3 lstMarch,2025 along with the copy of financial statements as at 30th September, 2025 of the Petitioner Company /Transferor Company 1 are annexed as Annexure-A2 to the petition. 2.4 Sarthak Blenders & Bottlers Private Limited (hereinafter referred to as 'SBBPL' /'Transferor Company2') bearing CIN: U15311MH2011PTC337649, is a private limited company incorporated under the provisions [Showing first 8,000 characters — download PDF for full document]