Outcome of Board Meeting

RAVI KUMAR DISTILLERIES LIMITED Regd. Office : C-9, C-10, Industrial Estate, 2nd Main Road, Thattanchavady, Puducherry-605009. Phone : 0413-2244007, 2248888, 2248887. E-mail: cs@ravikumard istilleries.com, Website: www.ravikumar distilleries.com CIN No.L51909PY1993PLC008493. GSTIN/UIN: 34AABCR4195D1ZJ. August 14 , 2026 To To Secretary Secretary Listing Department Listing Department BSE Limited National Stock Exchange of India Limited Department of Corporate Services Exchange Plaza, Bandra Kurla Complex, Phiroze Jeejeebhoy Dalal Street,Mumbai – 400001. Mumbai – 400050. Scrip Code: 533294 Scrip Code: RKDL Dear Sir, Sub: Outcome of Board M eeting dated 14/08/2026 This is to inform you that, the Board of Directors of our Company in their meeting held today inter alia approved the following: 1. Unaudited Financial Results of the Company along with the limited review report for the quarter ended 30th June, 2026. 2. 33rd Annual General meeting of the Company will be held on Monday, 28th September, 2026 at the Registered Office of the Company. Kindly note that the Board Meeting commenced at 16:33 hours and concluded at 17:05 hours Kindly take the same on record. Thanking you, Yours faithfully, For RAVI KUMAR DISTILLERIES LIMITED MANOHAR WAMAN OAK Company Secretary cum Compliance Officer Works : R.S.No.89/4A, Katterikuppam Village, Mannadipet Commune, Puducherry-605502,India, Phone:0413-2674444,2674888. HHeeaadd OOffffiiccee:: RAMANAND & ASSOCIATES 66//CC,,GGrr..FFlloooorr,,OOssttwwaall PPaarrkk,, NNeeaarr JJeessaall PPaarrkk JJaaiinn TTeemmppllee,, BBhhaayyaannddaarr ((EEaasstt)),, CHARTERED ACCOUNTANTS IINNDDIIAA MMoobb..::99332222223311111133 TTeell.. ::0022222288117711119999//3322225522777755 EEmmaaiill::rrgg@@ccaarraammaannaannddaassssoocciiaatteess..ccoomm Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of RAVI KUMAR DISTILLERIES LIMITED pursuant to the Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) THE BOARD OF DIRECTORS OF RAVI KUMAR DISTILLERIES LIMITED 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of RAVI KUMAR DISTILLERIES LIMITED ('the Company') for the quarter ended 30th June, 2026, being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). 2. The Statement, which is the responsibility of the Company's management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, interim Financial Reporting ('lnd AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of interim financial information Performed by the independent Auditor of the Entity, issued by the institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. (a) ‘Amounts recoverable under Dispute’ of Rs. 2,900.25 Lakhs; which have been classified as ‘Other Non- Current Assets’; the company has filed various cases against the parties and initiated action for recovery. Further, 'Securities and Exchange Board of India' (SEBI) vide its Order dated 12-03-2019 directed the above parties to repay the amounts back to Company. We are unable to comment on reliability/ recoverability of these debts and amount given and no provision for Expected Credit Loss as per Indian Accounting Standards (IND AS) for doubtful recovery of such advances is considered necessary by the company. (b) Investment in Liquor India Limited’ and ‘Amount received from ‘Lemonade Shares & Securities Private Limited’ which is considered as disputed and no adjustment for sale thereof have been incorporated in the financial statements by the Company. The sale agreement entered into with ‘Lemonade Shares & Securities Private Limited’ for sale of entire undertaking has been challenged in National Company Law Tribunal to rectify the Register of Members and the company petition has been order “ Non Maintainable” and the company has filed an appeal in the National Company Law Appealate Tribunal against the NCLT order and also civil suit has been filed before IInd Additional District Judge, Ranga Reddy District, L B Nagar, Hyderabad, with prayers inter-alia to rescind the agreement as being void and restore the parties back to the position prior to MOU Dated 05-09-2012. The Company has also filed SLP in Supreme Court of India apart from registering various complaints with Police, SEBI, and Enforcement Directorate. Management does not anticipate any liability on this account and accordingly the company has not provided for diminution in value of Investments and not made provision for Expected Credit Loss in respect of Loan to ‘Liquor India Limited’ during the quarter ended June 26. As the matter is sub-judice we are unable to comment whether any adjustments are needed for the recoverability of investments thereof. Accordingly, impact on loss for the year and investments thereof if any, is unascertainable (c) Confirmations not obtained as of 30th June, 2026 in respect of certain financial assets such as Sundry Debtors, Sundry Creditors, Tie Up Parties etc. and allowance for expected credit not recognized on these financial assets even though indications of increase in credit risks were observed. Consequential impact on financial results is not ascertained by the Company. (d) There are many statutory dues amounting to Rs. 291.15 Lacs which are pending to be deposited with appropriate government authorities by the Company. The company has not made provision for interest on these dues on account of delay in depositing them. Since the management of Company has not estimated overall liability on account of interest, financial impact on Standalone financial Statements is not ascertainable. 5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (' Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Our audit report on the financial results of the company for the quarter and year ended 31 March 2026 dated 25th May 2026 and review report for the quarter ended 30th June, 2026 dated 14th August, 2026 were also qualified in respect of these matters. For Ramanand & Associates Chartered Accountants FRN. 117776W CA Ramanand Gupta Partner M. No. 103975 UDIN: 26103975LTDNYU5188 Place: Mu [Showing first 8,000 characters — download PDF for full document]