Investor Presentation

SHRI GANG INDUSTRIES AND ALLIED PRODUCTS LIMITED Corporate office: F-32/3, Okhla Industrial Area, Phase- II, New Delhi- 110020 Regd Off & Works: - Plot No B-2/6, B-2/7, UPSIDC Industrial Area- Phase IV, Sandila, Distt Hardoi, U.P-241204 Sikandrabad Works-A-26 UPSIDC Industrial Area, Sikandrabad, Bulandshahar, U.P.-203205 E. id:-secretarial@shrigangindustries.com website:-www.shrigangindustries.com Tel No: 011-42524499 August 17, 2026 BSE Limited Floor 25, Phiroze Jeejeebhoy Towers Dalal Street, Mumbai - 400 001 Scrip Code: 523309 Sub: Investor Presentation – Q1FY27 Dear Sir/Madam, With reference to above captioned subject, please find attached herewith Investor Presentation – Q1FY27. This intimation is also being made available on the website of the Company at www.shrigangindustries.com. This is for your information and records. Thanks & Regards Kanishka Jain (Company Secretary and Compliance Officer) Encl: a/a CIN: L11011UP1989PLC011004 Shri Gang Industries & Allied Products Ltd. Q1FY27 Investor Presentation Table of Contents 01 Q1FY27 Financials 02 Business Overview 03 Strategic Priorities 04 Annexure Vision Statement “At Shri Gang Industries & Allied Products Ltd, we aim to build a scalable, technology-enabled alco-bev company, expanding across high-growth markets while setting superior quality and operational benchmarks. We are committed to reinforcing our business through integrity, innovation, and sustainable practices, striving to emerge as a trusted leader in India’s alco bev industry” . Mr. Sanjay Kumar Jain Chairman Financials Q1FY27- Earnings Key Drivers of Q1FY27 Financial Results Net revenue stood at INR 84 Cr, broadly flat YoY & an increase of 5% QoQ, driven by uptick in IMFL contract manufacturing with USL. Sales from products under the franchise agreement with Three Brothers witnessed strong traction in Q1FY27 PAT more than doubled YoY to INR 2.06 Cr (Q1 FY26: INR 0.96 Cr), driven by improvement in operating efficiency Both UPML-owned brands, Golden Cascade and Bulldozer maintained growth 03 momentum in Q1 FY27 Key Business Update: IMFL Contract Manufacturing Opportunity • LOI from Tilaknagar Industries for 2 lacs cases per month, providing assured volumes and demand visibility • Civil work for the bottling line expansion is currently underway and is expected to Trusted contract be commissioned by the end of December 2026 manufacturing partner for leading alco bev players • Capacity expansion positions Shri Gang as a preferred IMFL contract manufacturer while supporting the scaling of its owned brands. • Captive ENA integration enhances cost efficiency, margins, and operating leverage Q1FY27 & FY26 Financials Highlights Net Revenue in Rs Cr Gross Profit in Rs Cr 400 100 96 96 100 85.41 84 20 20 15.63 0 0 0 0 0 0 0 0 Q1FY26 Q1FY27 FY25 FY26 Q1FY26 Q1FY27 FY25 FY26 EBITDA in Rs Cr PAT in Rs Cr 50 48 30 29 20 19 4.34 5 5 2.06 0 0 0 0 0.96 0 0 0 0 Q1FY26 Q1FY27 FY25 FY26 Q1FY26 Q1FY27 FY25 FY26 Consolidated Quarterly Income Statement Particulars (Rs Cr) Q1FY27 Q1FY26 YoY Q4FY26 QoQ Revenue from operations 112 86 31% 105 7% Excise Duty 28 0 25 Net Revenue 84 86 -2% 80 5% COGS 64 70 61 Gross Profit 20 16 27% 19 5% Gross Profit Margin % 24% 18% 600 bps 24% Employee Benefit expenses 3 2 41% 2 43% Other expenses 11 9 27% 12 (2)% EBITDA 5 4 17% 5 1% EBITDA Margin % 6% 5% 6% - Depreciation 1.4 1.4 3% 1.4 - Finance Cost 1.3 1.9 (31)% 1.0 24% Other Income 0.5 0.4 0.4 - Profit before Tax 2.8 1.2 135% 3 (6)% PBT Margin % 3% 1% 200 bps 4% (100) bps Share of profit/loss of associates Tax 0.8 1 1.0 Profit after Tax 2.06 0.96 1.96 PAT Margin % 2% 1% 2% Basic EPS 1.01 0.53 1.01 Diluted EPS 0.93 0.49 0.91 Q1FY27 Segmental Performance IMFL Contract Manufacturing USL ENA (Mn Litres) UPML Cases (‘000)* Cases (‘000) 5 100 800 783 4.5 728 4 80 3 60 2 40 1 20 0 0 0 Q1FY26 Q1FY27 Q1FY27 Q1FY26 Q1FY27 30 30 6 5.66 5.7 25 25 5 20 20 4 15 15 3 10 10 2 5 5 1 0 0 0 Q1FY26 Q1FY27 Q1FY27 Q1FY26 Q1FY27 emuloV euneveR * Sales in the Country Liquor segment were hindered in Q1FY26 due to the policy change mandating the use of tetra packs FY26 Segmental Performance IMFL Contract Manufacturing USL ENA (Mn Litres) UPML Cases (‘000) Cases (‘000) 20 19.4 19.7 200 3000 2939 2896 2500 15 150 141 2000 10 100 1500 1000 5 50 0 0 0 FY25 FY26 FY25 FY26 FY25 FY26 140 136 40 25 24 0 0 0 FY25 FY26 FY25 FY26 FY25 FY26 emuloV euneveR Quarterly Revenue Break Up Q1FY27 Total Revenue Q1FY26 Total Revenue INR 112 Cr INR 86 Cr 0.04 0.35 0.54 0.25 0.07 0.05 ENA Country Liquor IMFL Contract Manufacturing ENA IMFL Contract Manufacturing HBS/ Scotch* HBS/ Scotch* Others Others *HBS Scotch purchased for and supplied to Diageo at the same price for IMFL contract manufacturing; #Others include byproducts , Incentives and Revenue from Franchise agreement with Three Brothers LLP Consolidated FY26 Income Statement Particulars (Rs Cr) FY26 FY25 YoY Revenue from operations 402 353 14% Excise Duty 37 28 Net Revenue 366 324 13% COGS 270 228 Gross Profit 96 96 - Gross Profit Margin % 26% 30% (400) bps Employee Benefit expenses 18 9 88% Other expenses 42 38 9% EBITDA 36 48 (25)% EBITDA Margin % 10% 15% (500) bps Depreciation 6 6 - Finance Cost 6 9 (38)% Other Income 0.7 0.6 (14)% Profit before Tax 25 34 (26)% PBT Margin % 7% 10% (300) bps Share of profit/loss of associates Profit after Tax 19 29 (37)% PAT Margin % 5% 9% (400) bps Basic EPS 10.06 16.36 (39)% Diluted EPS 8.97 13.60 (34)% Business Overview Scalable & Integrated Alco - Bev Player Manufacturing Strength Strategic Partnership with Diageo 66 KLPD 10 5.6 Mn 70% Exclusive manufacturing tie-up with United Spirits Ltd (Diageo) for production of premium IMFL and Scotch brands ENA Bottling Cases Commitment with Capacity Lines Annually Diageo Uttar Pradesh. Fully Integrated Alcobev Operations 02 Sustained Growth Momentum Ensures seamless backward integration from ENA to bottling. 38% 27% 12% Revenue CAGR EBITDA CAGR PAT CAGR (FY23-FY26) (FY23-FY26) (FY23-FY26) Wide Brand Portfolio Introduced state brands “Golden Cascade” and “Bulldozer”, steadily gaining consumer acceptance in the UPML segment. Franchise Agreement with Three brothers LLP. Financial Stability Driving Sustainable Growth State-of-the-Art Manufacturing Facilties 1.4x 6.2x 0.72x State of the art manufacturing Facilities started in 2020 and Subsequent Expansions. Compliant with stringent quality Net Debt/ EBITDA Interest Coverage CFO/EBITDA standards of Diageo. (FY26) (FY26) (FY26) Evolution into a High-Quality Alcobev Manufacturing Company 2026 – Secured a contract manufacturing tie-up for bottling IMFL brands for Tilaknagar Industries. CAGR : 46% 2025 – 400 Expanded grain-based distillery capacity from 55 KLPD to 66 KLPD. 366 324.2153 2022 – 300 Commissioned 55 KLPD grain-based distillery unit in September 2022 265.7331 2020 – Set up a state-of-the-art Liquor Bottling facility at Sandila. 138.6817 1990 – Commissioned a modern refinery for vanaspati & refined oils. In 1994, expanded the capacity of edible oil business to 50 MTPD 80.21369999999999 1989 – Laid its foundation in Sikandrabad, District Bulandshahar, Uttar Pradesh, marking its entry into the edible oils industry. FY22 FY23 FY24 FY25 FY26 Strong Build up of Alcobev Business in Less 5 years EBITDA (Rs Cr) & Margin (%) 01. Integrated Manufacturing Facilities Catering to Diageo Net Worth Turned Positive in FY25, Driven by Strong and Consistent Operational Profitability Continues to clock ₹25+ Cr Annual Cash Profits Over the Last Two Years Strengthened Balance Sheet: Debt–EBITDA Reduced to 1.4x in FY26 (from 14.5x in FY22) Net Worth (Rs. Cr) Promoters infused capital through warrant 05. 60 subscription in FY26, showing their long-term 52 commitment 40 10.61 FY25 FY26 -67.92 -44.76 -29.95 FY22 FY23 FY24 FY25 FY26 Stable Financial Position Interest Coverage Ratio (x) CFO- to - EBITDA Conversion 0.9252311920728243 5.109333755675224 0.7235256887773674 0.72 3.3344103090858135 0.48455048668306694 2.9798796764811333 FY23 FY24 F [Showing first 8,000 characters — download PDF for full document]