Unaudited Standalone and Consolidated Financial Results for the quarter ended 30 June 2026

COFFl!I COFFEE DAY ENTERPRISES LIMITED To, 06'h August 2026 The National Stock Exchange of India Limited BSE Limited Manager-Listing General Manager-DSC Exchange Plaza, Phiroze Jeejeebhoy 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 Svmbol: COFFEEDAY Scri1> Code: 539436 Dear Sir/Madam, Regulation 33(3) & 30 of SEBI (LODR) 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 ended 30th June 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 ended 30th June, 2026, the meeting commenced at 04:30 PM and ended at 5: 1'5 fM Enclosures: • A copy of the "Financial Highlights" of Coffee Day Enterprises Limited is attached herewith. • 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 is attached herewith. Kindly take the same on record. Thanking you, For Coffee Day Enterprises Limited Sadananda Poojary Company Secretary & Compliance Officer Mem No.: F5223 Regel Off1,.1· Nu. ,6c,, RV Raad, N,,,n r-~1111•1 v 1 Lu ri.' / 1:3 11,g,1101 c !:,G0004 India fol: 080 6721 231,r, CIN • L:,,101KA2008PLC01168•~G [n•,111 1•11e~tor~(111rnffeedayg1oup.com t,',TIN •g;\AO((' <)')',L1 70 Coffee Day Enterprises Limited CDFFl!e aaY Financial Highlights ~ in Crores O1FY27 Revenue at f 290 Crs; up 8% YoY EBITDA at f 52 Crs; down 32% YoY Net profit/(loss) after tax at f 1 Crs ; down 96% YoY Part - I: Details of Financial performance Particulars Q1FY27 Q4FY26 Q1FY26 YoY Growth% YTDFY26 Revenue 290 281 269 8% 1,116 EBITDA (without one time write-off/gains) 52 69 41 27% 182 One time gains 140 35 238 EBITDA with One time write-off/gains 52 209 76 -32% 420 Net Profit/(loss) attributable to owners 1 132 28 -96% 203 Notes 1.EBIDTA with one time writeoff/gains and Net Profit/loss for YTDFY26, Q4FY26 includes One time gain on loan settlements and gain sale of securities by lenders, loss on cancellation of lease and effect on implementaion of New Labour Codes related to Gratuity 2.EBIDTA with one time writeoff/ gains and Net Profit/loss for Q1FY26 includes a. One time gain of~ 18.58 crores on loan settlement b. One time gain of~ 16.40 crores from the sale proceeds of invoked shares. 3.Please refer to Explanatory management notes to the statement of consolidated and standalone financial results for the quarter ended 30 June 2026 for details. VENKATESH & CO Chartered Accountants IND IA 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 (‘the Company’) for the quarter ended June 30, 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’ (‘Ind 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. Basis for disclaimer of conclusion a. We have not been provided with sufficient evidence with respect to recoverability of dues from group companies amounting to INR 1,444.4 crores stated to be recoverable by the management (as detailed in Note 6 of the Standalone Financials Results). In the absence of sufficient appropriate audit evidence ·'SRI RANGA" ew o.l 1 ambalam High Road, T. agar, Chennai- 600 017. Telefax: 2814 4763 / 64 / 65 / 66 Email: audit@ enkateshandco.com VENKATESH & CO Chartered Accountants IND IA 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 5, 7 and 11 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 two lenders amounting to Rs. 76.98 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 8 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. For Venkatesh & Co., Chartered Accountants FRN: 004636S DASARAT Digitally signed by DASARATY HRISHIKESH HRISHIKE Date: 2026.08.06 16:56:24 +05'30' CA Hrishikesh D Partner M No.: 272865 UDIN: 26272865GHOLBO3395 Bangalore, August 6, 2026 ·'SRI RANGA" ew o.l 1 ambalam High Road, T. agar, Chennai- 600 017. Telefax: 2814 4763 / 64 / 65 / 66 Email: audit@ enkateshandco.com Coffee Day Enterprises Limited CDFFBI! Cl N: L55101 KA2008PLC046866 aag Registered office: No.165, R.V. Road (Near Minerva Circle), Bengaluru 560 004 (t in millions except per share data) Statement of standalone financial results for the quarter ended 30 June 2026 SI. Particulars Quarter ended Year ended No. 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 Unaudited Audited Unaudited Audited 1 Income a) Revenue from operations 54.23 40.77 56.69 197.71 b\ Other income 3.45 5.81 0.04 55.04 Total income (a+b) 57.68 46.58 56. 73 252. 75 2 Expenses a) Employee benefits expense 18.94 21.18 19.27 85.04 b) Finance costs 19.44 19.10 36.65 122.61 c) Depreciation and amortization expense 1.47 1.75 1.50 6. 11 e\ Other exoenses 37.65 35. 13 32.05 139.87 Totalexoensesla+b+c+d+e) 77.50 77.16 89.47 353.63 3 Profit/(loss) before exceptional items and tax ( 1 - 2) (19.82) (30.58) (32. 74) (100.88) 4 Exceptional items (Refer note 7 , 10, 12) 89.80 1,335.56 164.00 1,840.15 5 Profit/(lossl before tax (3+4l 69.98 1,304.98 131. 26 1 739.27 6 Tax expense . . . . 7 Profit/(loss) for the period (5-6) 69. 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