Submission of outcome of Board Meeting for approval of Unaudited financial results for the quarter ended June 30, 2026

ll0RTll[Rl, SP,R ITS LfitttT ED ctN LI5500w820 12PLc 185821 Pegistered Office: 5A, Woodburn Pork Rood, Woodburn Centrol Unit-603, 6* Floor, Kolkoto-700020 Ph: 033-35446094; E-mail: info@northernspirit. in; Website: www. northernspirits. co.in BSE timited August 13, 2026 Floor25,PJTowers, DalalStreet, Mumbai- 400001, INDIA Scrip Code: 542528 5ir/Madam, SUB: OUTCOME OF BOARD MEETING HELD ON 13.08 2026 UNAUOITEO FINA CIAL RESULTS FOR THE QUARTER NDED 30.06.2026. MEETING OF THE BOARD COMMENCED AT 1.OO P.M. AND CONCLUOED AT 2.OO P. M. The Board of Directors at their meeting held on Thursday, the 13!h August, 2026 has, inter alia, decided and approved following important businesses: 1. APPROVAL OF UNAUDITED FINANCIAL RESULTS OF THE COMPANY FOR THE QUARTER ENDED SOTH JUNE. 2026 ALONG WITH LIMITED REVIEW REPORT OF STATUTORY AUDITOR Pursuant to the provisions of Regulation 30 & 33 of the Securities and Exchange Board of lndia (Listing obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors of the Company has considered and approved the Unaudited Financial Results of the Company for the Quarter ended 30'h June, 2026. We are enclosing herewith a copy of the Unaudited Financial Results along with the Limited Review Report of Statutory Auditors, M/s I K S S & Associates, Chartered Accountants for the Quarter ended 3oth June, 2026. The above Unaudited Financial Results are available on the website of the company www.northernspirits.co.in This is for your information and record. Thanking you, Yours faithfully, NORTHERN SPIRITS TIMITED SHWETA ALMAT (c s & CoMPLTANCE OFFICER) M. No. 435039 IIORTHTRII SPIRITS UilIT ED CIN: L't 5500WB2012P1C185821 Registered Offlce r 5A, Woodburn Pork Rood, Woodburn Centrol Unit-603, 6" Floor, Kolkoto-700020 Ph: 033-35446094; E-mail: info@northernspirit.in; Website: www.northernspirits.co.in Statement of Unaudited Standalone Financial Results for the Quarter ended 30th June, 2026 (l in Lakhs ex.ept EPs) Quarter ended Quarterended st. 30.05.2026 31.03,2026 30.06.2025 31.03.2026 Particulars (Un:udited) turdlted (unaudited) (audit€d) Revenue from operations 59,al9.t4 51,592.39 53,4t2.48 2,30,497.35 49.93 97.37 33.86 190l8 [1 Total lncome (l+u) 59,929.O7 61,683.76 53,446.34 2,37,O47.73 IV Expenses: II Cost of materials consumed Purchases of Stock-in-trade 57,596.77 55,100.19 48,922.45 2,O4,472.fi Chantes in inventories of finished goods, Work-in- 40312 85.65 (1s7.20) (4,182.63) I progress and Stock ln trade I Employee benefits expense 150.18 t52 51 1,21.11 554.19 I 453 16 389 25 442.42 1,504.40 I Depreciation and amonisal on expenses 11.90 15.68 72.51 50 35 I 6,092.96 5,231-12 3,168.31 20,660.66 Total Exp€nses (lv) 58,708.69 60,981.06 52,475.26 2,27,469.O7 Profit/(l-oss) beforeexceptional itemsand tax r,220.t4 702.70 971.08 3,518.55 (Ir-rv) VI Exceptionalitems before tax {v-vl) 1,270.18 702.70 971.08 3,518.66 I (1)current tax 292.49 207.98 233.06 907.53 (3.07) (3.07) I (3) Taxation of earlieryear IX Profit/(Loss) for the p€riod lrom continuint 927.49 497.79 734,O2 2,71.4.20 oo.r.iidnr lVll-Vllll x Other Comprehensive lncom€ A (r) items ihat will not be reclassified to profit of (ii) rncome tax relatinS to items that will not be reclassified to profit or loss B. (i) ltems rhat will be reclassified to profit or loss (10.23) (10 23) (ii) ncome tax relating to ltems that will be I reclassifred !o profit or loss (10.23i (10.23) xt Total Comprehenrive lncome for the period (lX+X) 927.49 487,55 738.02 2,703.91 xI Paid-up Equity Share Capital (F. V- of Rs. 10 each) 1,605.12 1,605.12 ]- 1,605.12 1,605.12 Earning per equity share (Not Annualised) x t l1)Basic 5.78 3.04 4.60 16 85 (2) Diluted 5.78 3.04 4.60 16 85 For and on behvalfofthe Board ors of Northern Spirits Limited S Kolkata Ankush Bakshi * Managing Oirector Date:13.08.2025 DIN:025472S4 Place: (olkata iIORTHSRII SPIR I7S LIIIIT ED CIN: 115500WB2012P1C185821 Regislered Office: 5A, Woodburn Pork Rood, Woodburn Centrol Unit-603, 6n Floor, Kolkoto-700020 Ph: 033-35446094; E-mail: info@northernspirit.in; Website: www.northernspirits.co.in Notes: ln terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 1 R Ae ug du il ta t Cio on ms, m2 i0 t1 te5 e, a as ,a dm te hn ed 'e "ud, tetf rt" wu eU ro el' " U ppn r- oe vu ea it bJ f tin ha en Bci oa al rn de osu lt Ds irh ea cv te rb se e inn r te hv eie irw re ed pb ey tt ih vee m A Reue se d ut ii t ln to sg r ss o fh o te f h l ed th Ceo n oC mA o pmu ag p nu a ys n t y f o 1 h '3 a, t nv2 "e0 ; ic6 ua' u rM -ri 'e tls "d' ' J eo i n< u d tS e a dS L oC i nm ' q i Js t ues no d ec i Ra 3t e 0e 'vs 2i' e 0wC 76 h o 'a afr t nte h dr e e h d a a b vA o ec v c ie so su U un ent da -a n aut s d R' i ett eh ve d ie S F wt i a n Rt au ent po c oir ay rl t with unmodified oPinion' 2 The Company primarily oPerates in the business of trading and distributorship of Alcoholic beverages (SPirits and Wines) The Company has not discontinued any of its operations during the period under review/audit ,i T n thh o ee t ri f eiF e ui dn a dun enc dia ael rR dse es ic nu tl it o ts en h m1a 3s s3 b .0e t re n otn "p ' g"r e "d rp "oa *-r 'npe 'rd "r ,i ,in j" sa oc Ac f o c tr t hd , ea 2n 0 S_c 1e E3 , B w a Is it (.h L? im sth te ie nn gd[n e od d bi ,a lr in ge aaA td ic o c w no su it n h at ir nrr e dg le lS v )iat sa n cn ltd o ra sur uld o rs es Requirements) Regulations, 2015' as amended l Tax expenses include Current Tax' Deferred Tax and Adiustment of Taxes for the prev ious period' if any. b Previous period / year figures have been rearranged / regrouped' reclassified and restated wherever considered necessarY' The results for the period ended 30th June' 2026 are available on the websit ie ns of BSE Limited (www.bseindia.com) and on the ComPany's website at www northernspirits'co For and on behalf of the Board of Directors of Northem SPirits Limited d Kolkata l- Ankush Bakshi Date:13.08'2026 Managing Director * Place: Kolkata DIN: 02547254 JK55&Associates lli Form.tlytnown..,l. 5.r.wrj' & ( ",',,, Independent Auditor'8 Limited Review Report on Unaudited Standalone Financial Results of the Company for the Quarter ended fune 30,2026, pursuant to Regulation 33 of the SE Bt (Listing Obligations ind Disclosure Requirernente) Regulations, 2015, as amended. The Board of Directors Northem Spirits Limited We have reyiewed the accompanyint statement of Unaudited Standalone Financial Results o( Northem Spirib Limited (''the Company"), lor the quarter ended June 30, 2026 ("the Statement") being submitted by the Company pursuant to the rcquirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations 2015 as amended from time to time ("the Listing Regulations"). 2. This statement which is the responsibility of the Company's Management and has been approved by the Board of Directors of the Company at their meethg held on August 13, 2026, has been prepared in accordance with the recogrrition and measurement principles laid down in Indian Accounting Standard 34 "lnterim Financial Reporting" ("Ind AS 3a") ptescribed under Section 133 of the.Companies Act 2013 as amended, read with relevant rules issued thereunder and trther accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review. 3. We conducted our 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 assrrriurce as to whether the Statemmt are free o[ 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. A review is substantially less in scope than [Showing first 8,000 characters — download PDF for full document]