Updates

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) m SDBL/BSE/NSE/2026-27 11.08.2026 The Manager, Dy. General Manager, Listing Department, Department of Corporate Services, NATIONAL STOCK EXCHANGE OF INDIA | BSE LIMITED, LIMITED ‘Exchange Plaza’ C-1, Block G, 25" 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 Ref:- Regulation 30, 33 and other applicable requlations, if any, of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, SUB: Outcome of Board Meeting held on Tuesday 11t August, 2026. This is to inform you that the Board of Directors of the Company at its meeting held on Tuesday 111 August, 2026, inter alia, has considered and approved the Un-Audited Standalone and Consolidated Financial Results for the quarter ended 30" June, 2026 along with the Limited Review Report from Statutory Auditors for the corresponding period. An extract of the aforesaid Un-Audited Financial Results are enclosed herewith and will be published in the newspapers, in accordance with the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The same shall be available on the website of the stock exchanges where equity shares of the Company are listed i.e., www.bseindia.com and www.nseindia.com and also being uploaded on the website of the Company viz., www.somindia.com. The aforesaid meeting of the Board of Directors was commenced at 14:10 p.m. and concluded at 17.40 p.m. Kindly take the same on your records and oblige For Som Distilleries and Breweries Limited NAKUL sossrims SKEATMHI oWi eeeseamn Nakul Sethi Whole time Director DIN:- 06512548 Encl. aa © . | AKBJAIN&CO | Chartered Accountants | E2/316, Arera Colony, Bhopal-462016 Madhya Pradesh Phone : 8269710541 , E-Mail : rahuldewanica@gmail.com Independent Auditor’s Review Report on the Quarterly unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors Som Distilleries & Breweries Limited, . We have reviewed the accompanying statement of unaudited standalone financial results of SOM DISTILLRIES & BREWERIES LIMITED (the "Company") for the quarter ended 30tk June, 2026 (the "Statement”) attached herewith, being submitted by the Company pursuant to the requirements of regulation 33 of the SEBI (the Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). . The company's Management is responsible for the preparation of the statement in accordance with therecognition and measurement principles laid down in Indian Accounting Standard 34, ("Ind AS 34")'Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in Indiaand in compliance with regulation 33 of the listing regulations. The statement has been approved by thecompany's board of directors. Our responsibility is to express a conclusion on the statement based onour review., . We conducted our review of the statement in accordance with 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 Accountant of India ("ICAI'). This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of person 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 Standards on Auditing as issued by the ICAI and consequently does not enable us to obtain assurance that would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in Paragraph 3 above, nothing has come to our attention thatcause us to believe that the accompanying Statement, prepared in accordance with the recognition andmeasurement principles laid down in the aforesaid Indian Accounting Standard (Ind AS") specifiedunder Section 133 of Companies Act ,2013, as amended , read with relevant rules issued thereunderand other accounting principles generally accepted in India, has not disclosed the information required tobe disclosed in terms of listing regulations, including the manner in which it is to be disclosed, or that itcontains any material misstatement. 5. We draw attention to Note 4 of the standalone financial results, which discloses that the renewal process for the manufacturing licence at the Bhopal plant, pursuant to the order of the Madhya Pradesh High Court, is currently underway. The financial results have been prepared on a going concern basis as the Management does not anticipate any material adverse impact on the Company's long-term operations. Our conclusion is not modified in respect of this matter. For AKB Jain & Co Chartered Accountants FRN: 003904C RAHUL DEWANI (Partner) M.No:435066 UDIN: 26435066ZRRESS4481 Place: Bhopal Date: 11.08.2026 SOM DISTILLERIES & BREWERIES LIMITED 23, Zone - I, M.P. Nagar, Bhopal - 462011 India Ph. 0755-4271271, 4721369 STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE 2026 (Rs. in Lakh) 3IWonths | Preceding 3 | Corresponding 3] Previous year S ended | Months ended | Months ended ended 30.06.20%6 | 31.03.2026 | 30.06.2025 | 31032075 Unaudited | _ Audited Unaudited Audited Tncome :fcviiz"gu;’:;‘ operations (Including State| 5 oo, oo 4,801.96 | 4176381 82,822.04 It |Other Income 704.97 126346 207 219531 il [Total Income 4,597.65 6,065.42 4176588 | 85,017.35 Expenses a |Cost of Materials Consumed 20.07 444064 19,386.03 | 4447842 b |Purchases of stock-in-trade s . : : Changes in inventories of Finished Goods, 1 |Stockin-Trads and Work-in-Progress 2557 25553 946500 43087 d |State Excise Duties 1335 120721 565015 | 13,8279 © |Employee Benefits Expenses 534.00 75028 510.20 2,346.70 f |Finance Costs 203.39 339.68 22366 988.62 g |Depreciation and Amortisations 37685 34586 42258 1,491.87 h |Other Expenses 673.05 3,14062 682616 | 16.820.37 IV [Total Expenses 4,366.85 9,968.66 36,496.68 | 80413.74 V [Profiti(Loss) before exceptional items i 230.80 (3903.24) 5,269.20 4,603.61 VI |Exceplional ltems s 18662 = 718662 Vil | Profit/{Loss) befors tax (V-VI) 23080 (5,089.86) 5,268.20 3,416.99 Vill Tax Expense 78.76 (1.356.71) 1,486.38 1,018.02 I XX || OP tr ho ef ri t C/ o(L mo ps rs) e hf eor n st ih ve eP e Ir ni co od m e(V II-ViiI) 152. B 04 (3,7 (3 21 0. .1 95 2) ) 3,782. = 82 2,3 (9 28 0. .99 27 ) ["XI[Total Comprehensive income for the P g 15204 | (3,752.07) 378282 2,378.05 Xil|Earnings Per Equity Shars (Face Value of Rs. 2I- each) 4 [Basic (in Rs) 0.07 (1.80) 182 114 2 |Diluted (in Rs) 0.07 (1:80) 182 114 NOTE:- 1 Unaudited financial results for the quarter ended 30th June 2026 reviewed by the audit committee were taken on record at the board meeting held on 11th August, 2026. 2 The Statement has been prepared in accordance with the Companies (Indian Acccounting Standards) Rules 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policie [Showing first 8,000 characters — download PDF for full document]