Investor Presentation

SOM DISTILLERIES AND BREWERIES LIMITED Registered Office: I-A, Zee Plaza, Arjun Nagar, Safdarjung Enclave, Kamal Cinema Road, New Delhi - 110029 Phone: +91-11-26169909, 26169712 Fax: +91-11-26195897 Corporate Office: SOM House, 23, Zone II, M.P. Nagar, Bhopal, Madhya Pradesh – 462011 Phone: +91-755-4278827, 4271271 Fax: +91-755-2557470 Email : compliance@somindia.com Website: www.somindia.com CIN : L74899DL1993PLC052787 (BSE : 507514, NSE : SDBL) SDBL/BSE/NSE/2026-27 12.08.2026 The Manager, Dy. General Manager, Listing Department, Department of Corporate Services, NATIONAL STOCK EXCHANGE OF BSE LIMITED, INDIA LIMITED ‘Exchange Plaza’ C-1, Block G, 25th Floor, P.J. Towers, Bandra-Kurla Complex, Bandra (E), Dalal Street, Fort, Mumbai-400 051. Mumbai – 400001. cmlist@nse.co.in corp.compliance@bseindia.com Security ID: SDBL Security ID: 507514 SUB.: INVESTORS PRESENTATION – UNAUDITED FINANCIAL RESULTS (STANDALONE AND CONSOLIDATED) FOR THE QUARTER ENDED JUNE 30, 2026 Dear Sir/Madam, In terms of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed Investors Presentation on Unaudited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026. The same has also been uploaded on the Company’s website www.somindia.com This is for your information and records please. For Som Distilleries and Breweries Limited Nakul Sethi Whole time Director DIN:- 06512548 Encl. aa SOM DISTILLERIES & BREWERIES LIMITED Earnings Presentation Q1 FY2026–27 Quarter ended 30 June 2026 BSE: 507514 | NSE: SDBL IMPORTANT NOTICE Forward-looking statements This presentation contains statements that include forward-looking statements relating to the implementation of strategic initiatives and future business developments and economic performance. Actual developments and results may differ materially due to market, macro-economic, governmental and regulatory trends; movements in currency and interest rates; competitive pressures; technological developments; changes in the financial condition of third parties; legislative developments; and other factors affecting the business and financial performance. SOM Distilleries & Breweries Limited undertakes no obligation to publicly revise any forward-looking statements to reflect future events or circumstances. SOM Distilleries & Breweries Limited | BSE: 507514 · NSE: SDBL SOM Distilleries & Breweries Limited | Q1 FY2026–27 CONFERENCE CALL Q1 FY2026–27 earnings call details THURSDAY, AUGUST 13, 2026 | 2:00 PM IST Primary number +91 22 6280 1106 / +91 22 7115 8007 Toll Free Number USA 1 866 746 2133 | UK 08 081 011573 Singapore 800 101 2045 | Hong Kong 800 96 4448 Diamond Pass Link SOM Distilleries & Breweries Limited | Q1 FY2026–27 SOM Distilleries & Breweries Limited | Q1 FY2026–27 INVESTMENT CASE The medium-term thesis rests on footprint, market access and premiumisation 01 02 03 04 LOCAL CORE MARKETS UTTAR PRADESH PREMIUMISATION MANUFACTURING Increase the A new manufacturing Share gains in Replicate the model contribution of platform strengthens existing markets through local premium products to manufacturing bases access to a large remain a key growth the overall portfolio. or bottling regional market and lever. arrangements. with this gives four manufacturing locations. SOM Distilleries & Breweries Limited | Q1 FY2026–27 MANUFACTURING PLATFORM A four-location footprint expands capacity and regional market access INSTALLED CAPACITY Beer 48.2 mn cases IMFL 5.1 mn cases Bhopal 15.2 / 1.8 Bhopal Hassan Odisha 15.2 mn beer + 1.8 mn IMFL 14.0 mn beer + 2.7 mn IMFL 9.0 mn beer + 0.6 mn IMFL Hassan 14.0/ 2.7 Odisha 9.0 / 0.6 Commercial production commenced in Q1 U.P. PLANT 10 mn cases U.P. 10.0 / — FY2026–27 mn cases | Beer / IMFL SOM Distilleries & Breweries Limited | Q1 FY2026–27 NEWLY COMMISSIONED UP PLANT SOM Distilleries & Breweries Limited | Q1 FY2026–27 PERFORMANCE CONTEXT Q1 was a disruption-led quarter; early recovery and new capacity create a pathway to revival HEADWINDS OFFSETS & NEXT STEPS Temporary license-related disruption at the Bhopal Karnataka delivered a strong rebound in demand facility materially reduced operating volumes and and market share, providing an important early impacted the quarter's earnings performance. indicator of recovery. Lower volumes reduced operating leverage, Odisha has also shown a strong recovery, amplifying the impact on EBITDA and PAT. reinforcing confidence in the underlying brands and distribution network. Higher key raw material and packaging costs UP commercial production has commenced, further pressured margins. adding 10 mn cases of annual beer capacity and creating a new scale-up platform. The Q1 decline therefore reflects specific operational disruption and market conditions The next phase is focused on converting recovery rather than the full potential of the expanded into sustained volumes, with MP normalization manufacturing footprint. remaining the key catalyst for a broader revival. SOM Distilleries & Breweries Limited | Q1 FY2026–27 QUARTER IN REVIEW Q1 performance was impacted by temporary disruption at Bhopal but there was resilience in other markets. The quarter also marked the start of commercial production at Woodpecker Green Agri, Uttar Pradesh. TOTAL VOLUME TOTAL INCOME EBITDA PAT 45.79 lakh ₹268.8 cr ₹15.2 cr ₹1.6 cr (48)% YoY (49)% YoY (79)% YoY (96)% YoY THE QUARTER IN ONE VIEW Bhopal license-related disruption materially reduced UP brewery commenced commercial production, operating volumes. strengthening the growth pipeline. There was a strong rebound in Karnataka and Odisha Sunny Beaches has done well in Karnataka. which helped cushion the Bhopal impact. Cost pressure from key raw and packaging materials Legend emerged as an important development in the weighed on margins. beer portfolio. SOM Distilleries & Breweries Limited | Q1 FY2026–27 FINANCIAL PERFORMANCE Q1 profitability was sharply lower year-on-year (₹ crore; consolidated figures) TOTAL INCOME GROSS PROFIT EBITDA PAT ₹76.1 cr ₹268.8 cr ₹15.2 cr ₹1.6 cr (49.3)% (60.0)% (78.8)% (96.2)% ₹530.1 ₹190.0 ₹72.1 ₹42.1 ₹268.8 ₹76.1 ₹15.3 ₹1.6 FY27 FY26 FY27 FY26 FY27 FY26 FY27 FY26 EBITDA margin 5.70% vs 13.60% in Q1 FY26 PAT margin 0.62% vs 7.90% in Q1 FY26 SOM Distilleries & Breweries Limited | Q1 FY2026–27 MARGINS & EARNINGS Lower volumes and cost pressure reduced operating leverage Metric Q1 FY27 Margin Q1 FY26 Margin Gross profit ₹76.1 cr 28.33% ₹190.0 cr 35.90% EBITDA ₹15.2 cr 5.70% ₹72.1 cr 13.60% PAT ₹1.6 cr 0.62% ₹42.1 cr 7.90% EBITDA margin contracted by 790 bps YoY, while finance cost and depreciation remained broadly contained in SOM Distilleries & Breweries Limited | Q1 FY2026–27 LEVERAGE Balance-sheet leverage remained broadly stable in Q1 GROSS DEBT / EQUITY BALANCE-SHEET MESSAGE 0.31x 0.30x Capacity added without a material step-up in leverage. June 2026 March 2026 U.P. manufacturing footprint now operational. Gross debt increased by ₹10 cr during Q1. Debt-equity remains close to 0.3x. The gross debt / equity ratio moved only marginally from 0.30x to 0.31x. Focus remains on operational recovery and asset utilization. SOM Distilleries & Breweries Limited | Q1 FY2026–27 VOLUME & REALIZATION Volumes were constrained; beer remains the core earnings engine Q1 VOLUME REALIZATION / CASE Beer 45.00 lakh (47)% YoY Beer ₹554 Q1 FY27 ₹566 Q1 FY26 (2.1)% IMFL 0.51 lakh (88)% YoY IMFL ₹1,047 Q1 FY27 ₹1,016 Q1 FY26 Total 45.79 lakh (48)% YoY +3.0% Beer represented 98.90% of total volume and 93.29% of revenue in Q1 FY27. SOM Distilleries & Breweries Limited | Q1 FY2026–27 STRATEGIC PROGRESS Revival is taking shape through market recovery and new manufacturing scale UP SCALE-UP KARNATAKA REBOUND 01 02 Commercial production commenced at A strong rebound in demand and market Woodpecker Green Agri, Uttar Pradesh. The share was visible in Q1, with improving focus now shifts from commissioning to market conditions providing an important ra [Showing first 8,000 characters — download PDF for full document]