SDBLNSE25 January 2023

Som Distilleries & Breweries Limited has informed the Exchange about Investor Presentation

Som Distilleries & Breweries Limited

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/2023 To,

Date: 25.01.2023

The Manager, Listing Department, NATIONAL STOCK EXCHANGE OF INDIA LIMITED ‘Exchange Plaza’ C-1, Block G, Bandra-Kurla Complex, Bandra (E), Mumbai-400 051. cmlist@nse.co.in Security ID: SDBL

Dy. General Manager, Department of Corporate Services, BSE LIMITED,

First Floor, P.J. Towers, Dalal Street, Fort, Mumbai – 400001. corp.compliance@bseindia.com Security ID: 507514

INVESTORS PRESENTATION

SUB.: – UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2022

Dear Sir/Madam,

In terms of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed Investors Presentation on unaudited Standalone and Consolidated Financial Results for the Quarter and Nine Months ended December 31, 2022.

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

Om Prakash Singh Company Secretary & Compliance Officer

SOM Distilleries & Breweries Limited (BSE: 507514, NSE: SDBL)

Earnings Presentation Q3 and 9M FY2023

Q3 FY2023 Earnings Conference Call

Conference Call Details: Friday, 27th January 2023 at 4:00 PM IST

Diamond Pass

Primary Number

Link

+91 22 6280 1106 / +91 22 7115 8007

The number listed above is universally accessible from all networks and all countries.

Toll Free Number

USA: 1 866 746 2133 UK: 08 081 011573 Singapore: 800 101 2045 Hong Kong: 800 96 4448

This presentation contains statements that contain “forward looking statements” including, but without limitation, statements relating to the implementation of strategic initiatives, and other statements relating to SOM Distilleries & Breweries’ future business developments and economic performance. While these forward looking statements indicate our assessment and future expectations concerning the development of our business, a number of risks, uncertainties and other unknown factors could cause actual developments and results to differ materially from our expectations. These factors include, but are not limited to, general market, macro-economic, governmental and regulatory trends, movements in currency exchange and interest rates, competitive pressures, technological developments, changes in the financial conditions of third parties dealing with us, legislative developments, and other key factors that could affect our business and financial performance. SOM Distilleries & Breweries undertakes no obligation to publicly revise any forward looking statements to reflect future / likely events or circumstances.

2

Q3 FY2023 Performance

SOM Distilleries: The only listed Beer and IMFL company in India

Business Overview

Beer Brands

SOM Distilleries & Breweries Limited (SDBL) is based in Bhopal and is one of the leading alcoholic beverages manufacturers in India

SDBL is primarily engaged in production of beer and blending and bottling of IMFL

• Offers a broad line of products at every price point to cater to varied preferences of the consumers. The product portfolio consists of various options across beer, rum, brandy, vodka and whisky

• The Company has three key millionaire brands (sales more than 1 mn

cases per annum) – Hunter, Black Fort and Power Cool

Launched Woodpecker Wheat Beer, India’s first filtered wheat beer in FY2020

• New products introduced with seasonal themes to increase consumer traction and engagement – Hunter Pint Beer and different flavors of RTD drinks

IMFL Brands

4

Investment Case

• Only listed company in India having both Beer and IMFL, which complement each other and reduces the risk of seasonality while providing marketing efficiencies

Strong portfolio of brands including millionaire brands, Hunter, Black Fort and Power Cool

Continuous product innovations to capitalize on seasonal themes and enhance consumer traction and engagement

Launched Woodpecker Wheat Beer, India’s first filtered wheat beer in FY2020; the brand has created significant traction in very short period and is expected to gain further momentum

• The Company commands ~3.5% market share in the Indian beer market and has immense potential to grow the market share by enhancing its penetration across India

Millionaire Brands

Focus on enhancing brand presence through CSD and market expansion in states such as Uttar Pradesh and Delhi in addition to existing stronghold markets • Expanded capacity provides headroom for volume growth in medium term •

Lower penetration of beer and favorable demographic profile to provide huge scope for industry growth

5

National and International Presence

Presence

6

Business Highlights

• The company experienced robust sales of over 100 lakh cases of beer in the last 9 months, highlighting the strong demand for our products and solidifying our position in the industry

Som displayed its tenacity and customer appeal in a cutthroat market by holding 14% of Karnataka’s overall beer market share in October 2022

• We entered into a contract manufacturing agreement with Radico Khaitan Limited, to produce Radico’s IMFL and Ready to Drink brands at our plant in Hassan, Karnataka. This contract will help us to optimize the use of our IMFL facility

Som has planned to invest approximately Rs 100 crore to establish a new canning facility and other utilities at the Bhopal Plant and expanding the Brewing Facility in Hassan. We aim to complete the expansion by Q1 FY2024

• Within three months of its launch, the Genius Prestige whiskey has captured 46% of the

market share in the state of Karnataka in its segment

• The company achieved growth in our key markets resulting in increased market share. This increase in market share is a testament to the effectiveness of our strategies and further reinforces our status in the industry

7

Q3 FY2023 Financial Highlights

Performance led growth impacting the topline

Beer Sales Volume

26 Lakh Cases +68.9%

Total Income

Rs. 1,510 mn +66.7%

IMFL Volume

3 Lakhs Cases +55.1%

EBITDA

Rs. 195 mn Margin: +12.9%

Net Debt / 9M EBITDA

2.06x

PAT

Rs. 105 mn Margin: +7.0%

8

Management Commentary

The Company's performance for Q3 FY2023 was particularly strong, with encouraging results across various key metrics. We recorded beer volume growth of over 68.9% y-o-y, and IMFL growth of over 55.1% y-o-y. This has led to a topline growth of 66.7% y-o-y.

In October 2022, the company's brands held a 14% share of the total beer market in the state of Karnataka, demonstrating their strength and resilience in a competitive market and reinforcing their popularity among consumers.

The Board has approved the company's expansion plan, which includes investing around Rs 100 crore in building a new canning facility and other utilities at the Bhopal Plant and expanding the brewing facility of its WOS, Woodpecker Distilleries and Breweries Private Limited at Hassan. The company has set a goal to complete the expansion project before the onset of the summer season in order to capitalize on the peak demand during that period and maximize revenue opportunities

The company is focused on optimizing production efficiency at all its manufacturing plants to drive strong cash flow and enhance shareholder value. We believe that this strategy will ensure our long-term financial stability and growth

Mr. JK Arora, Chairman (SOM Group of Companies)

9

Performance Highlights

Q3

Y-o-Y

9M

Y-o-Y

(Rs. Million)

FY2023

FY2022

Growth (%)

FY2023

FY2022

Growth (%)

Total Income

Gross Profit

1,510

627

906

404

66.7%

55.0%

5,550

2,351

2,196

1,011

152.8%

132.5%

Margin (%)

41.5%

44.6%

42.4%

46.0%

EBITDA

Margin (%)

Interest

Depreciation

Net Profit

Margin (%)

195

12.9%

35

43

105

7.0%

68

7.5%

37

42

(11)

nm

nm

nm

1.3%

nm

740

13.3%

110

128

444

8.0%

79

3.6%

115

126

(162)

nm

nm

nm

1.3%

nm

10

9M FY2023 Performance

9M FY2023 Financial Highlights

Volume growth leading to the company reaching new heights

Beer Sales Volume

102 Lakh Cases +161.3%

Total Income

Rs. 5,550mn +152.8%

IMFL Volume

6 Lakhs Cases +60.7%

EBITDA

Rs. 740 mn Margin: +13.3%

Total Volume

109 Lakhs Cases +152.0%

PAT

Rs. 444mn Margin: +8.0%

12

Performance Discussion

Operational efficiencies leading to better cost management

Volume and Sales

• Recorded beer volume of 102 lakh cases (161.3% y-o-y)

• Recorded IMFL volume of 6 lakh cases (60.7% y-o-y)

• Beer revenue of Rs. 5,015 million; over 173.6% of 9M FY22

• Our mainline brands; Hunter, Black Fort and Power Cool, registered volume growth of 118.7%, 79.7%

and 263.3%, respectively as compared to 9M FY22

Realization

• Beer realization for the half year was Rs. 490 per case compared to Rs. 468 in 9M FY22; primarily

driven by higher mix of Power Cool brand in total volumes

IMFL realization for the quarter was Rs. 745 per case as compared to Rs. 1,096 in 9M FY22

Cost

• Cost efficiencies driven by better utilization resulted in improvement in margins

• Anticipate some normalization on full year basis due to lower utilization in non-peak season

13

Leverage Profile

(Rs. Million)

Secured Borrowings

Unsecured Borrowings

Gross Debt- Consolidated

Less: Cash & Cash Equivalents

Dec 31 2022

Sep 30 2022

Jun 30 2022

1,153

1,219

1,226

529

540

576

1,682

1,760

1,803

(155)

(132)

(84)

Net Debt

1,527

1,628

1,718

Gross Debt / Equity (x)

Net Debt / 9M EBITDA (x)

0.50x

0.53x

0.57x

2.06x

2.46x

3.16x

• Gross Debt reduced by Rs. 78 million and

Net Debt reduced by Rs. 101 million

• Significant improvement in leverage

ratios

• Net Debt to 9M EBITDA of 2.06x

compared to 3.16x as on 30th June 2022

• Strong cash flow generation and

deleveraging balance sheet remain key strategic priority

14

Operational Highlights

Volume Summary

Q3

Lakh cases

FY2023 FY2022

Y-o-Y Growth (%)

16.5%

13.6%

135.3%

9M

FY2023 FY2022

Y-o-Y Growth (%)

35

14

52

16

118.7%

8

79.7%

14

263.3%

5

3

7

0.5

(43.7)%

1

1

15.1%

16

68.9%

102

39

161.3%

2

55.1%

6

4

60.7%

Hunter

Black Fort

Power Cool

Others

Total Beer

Total IMFL

6

4

17

0.3

26

3

Total Volume

29

17

67.4%

109

43

152.0%

• The volumes were driven by strong growth

across mainline brands

• Power Cool recorded ~2.4x volume compared to same period last year driven by enhanced penetration in additional markets

• During October 2022, Som held a 14% share of the beer market in the state of Karnataka, showcasing the company's ability to withstand among its competition consumers

popularity

and

• Beer accounted for 94% of total volumes and

91% of the revenue during 9M FY23

• Price realization for Beer during 9M FY23 was Rs. 490 and IMFL was Rs. 745; blended realization at Rs. 505

16

Millionaire Beer Brands – Volume Recovery

) s e s a c h k a l n i ( d l o S y t i t n a u Q

20.0

4.8

8.9

9.0

5.6

Q3 FY2022

Q4 FY2022

Q1 FY2023

Q2 FY2023

Q3 FY2023

7.2

3.2

4.1

3.4

3.6

Q3 FY2022

Q4 FY2022

Q1 FY2023

Q2 FY2023

Q3 FY2023

13.4

7.2

19.4

16.0

17.0

Q3 FY2022

Q4 FY2022

Q1 FY2023

Q2 FY2023

Q3 FY2023

17

Sustainability

Environment: Committed to minimizing environmental impact across the full range of our operations

Clean Technology •

Seeks to improve its environmental performance by adopting cleaner production methods, promotion of energy efficient and environmental friendly technologies

Suitable processes and systems are developed with contingency plans and processes that help in preventing, mitigating and controlling environmental damages caused due to the Company’s operations

Waste Reduction • Recycle part of the factory waste and reuse it in the production

Initiated waste management by re-cycling waste into compost used for agriculture

• Deployed sewage treatment plants at its projects and factory sites which treat and re-cycle wastewater for reusing in

watering plants, toilets etc.

GHG Reduction •

Strive to reduce the carbon footprint by recycling the beer and IMFL bottles used for production

• Majority of suppliers of raw material are in proximity of the factory sites of the Company which helps minimize

transportation and reduces carbon footprint

SOM Distilleries & Breweries ESG Profile Link: https://bit.ly/364ur49

19

Social: Actively contributing to the social, economic and environmental development of the community in which we operates

Product Quality • Providing the best quality products and services to its consumers. SOM provides high-quality product assurance by -

o Maintaining international standards and specifications for its products

o Continuous research to enhance product quality, building facilities for quality monitoring and assurance

o Developing new products to meet the ongoing and changing requirements of the market

Customer Centric Approach • Periodical consumer surveys and mapping of customer satisfaction trends are considered and utilised by the Company

on a regular basis as effective tools of business strategy to understand the customers and their needs better

In addition, through the Company’s website tab, customer’s views are invited to understand the satisfaction level and trend

Community Support •

Spent Rs. 23.50 Lacs towards CSR activities during the financial year 2022

Contributions to the Asha Mohan Foundation for construction of a full-fledged diagnostic centre for the lesser privileged patients at substantial lower charges for tests as compared to conventional centres

Contributions to the school being run for underprivileged children and hospitals

SOM Distilleries & Breweries ESG Profile Link: https://bit.ly/364ur49

20

Governance: With strong sense of values and commitment, we believe that profitability must go hand in hand with a responsibility

Experienced and Skilled Board of Directors • Optimal blend of Executive and Non-Executive Directors with an appropriate balance of skills, experience, diversity

and independence. The Board of Company comprised of six (6) Directors:

o 2 Executive Directors ( including Managing Director)

o 4 Non- Executive Non-Independent Directors

Regular Self-Assessment of Board Performance • The Board have process in place for the annual performance evaluation of its own performance, the Directors

individually as well as the evaluation of the working of its various committees

• A structured questionnaire was prepared after taking into consideration inputs received from the Directors, covering various aspects of the Board’s functioning such as adequacy of the composition of the Board and its Committee, Board Culture, execution and performance of specific duties, obligations and governance

SOM Distilleries & Breweries ESG Profile Link: https://bit.ly/364ur49

21

Awards and Recognitions

Awarded Innovative CEO and excellence for smart Innovation by: Innovative 100

Voted as ‘Asia’s Most Promising Brand’

Best Product Debut and Best CSR Award by: Spiritz

Winner of Monde Selection Quality Award

SOM Distilleries & Breweries ESG Profile Link: https://bit.ly/364ur49

Winner of AsiaStar

22

SOM Distilleries & Breweries Limited (BSE: 507514, NSE: SDBL)

(CIN: L74899DL1993PLC052787)

Registered Office: Zee Plaza, 1 - A Kamal Cinema Road Arjun Nagar Safdarjung Enclave New Delhi 110029

Corporate Office: SOM HOUSE 23, Zone II Maharana Pratap Nagar, Bhopal 462011 Ph.: +91 755 427 8827

Nakul Sethi SOM Distilleries and Breweries

nksethi@somindia.in +91 755 4271271

Anvita Raghuram / Kavin Sadvilkar Churchgate Partners

som@churchgatepartners.com +91 22 6169 5988

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