TINSE23 July 2025

Tilaknagar Industries Limited has informed the Exchange about Investor Presentation

Tilaknagar Industries Limited

July 23, 2025

To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400001 Scrip Code : 507205

To, National Stock Exchange of India Limited Exchange Plaza, C-1, Block-G, Bandra-Kurla Complex, Bandra (East), Mumbai-400 051. Symbol : TI

Sub: Investor Presentation for Acquisition of Imperial Blue Business Division

Dear Sir/Madam,

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find attached herewith the Investor Presentation for Acquisition of Imperial Blue Business Division.

The same is also available on our website www.tilind.com.

We request you to take the above information on record.

Thanking you,

Yours faithfully,

For Tilaknagar Industries Ltd.

Minuzeer Bamboat Company Secretary & Compliance Officer

Encl: as above

Acquisition of Imperial Blue Business Investor Presentation | July 2025

Drink responsibly: The consumption of alcoholic beverages should always be approached responsibly and with awareness.

Transformational opportunity marking a strategic expansion into the whisky category

3

Top 3

34m cases

Category expansion

Acquisition of the 3rd

…to create a pan-India

…marking TI’s foray into

largest brand in the

player with combined

whisky segment, the

Indian-made foreign

annual sales (TI + IB) of

largest IMFL category in

liquor segment…

34m+ cases…

India

This landmark acquisition has been agreed for a lump sum consideration basis enterprise value of €412.6 million (~INR 4,150cr)(a)(b) Largest transaction in the Indian alcoholic beverage space by an Indian company

Includes normalized working capital of ~€70m (~INR 700cr) and deferred consideration of €28m (~INR 282cr); deferred consideration will be paid at the end of 4 years, i.e., FY30

Note: IMFL stands for Indian-made foreign liquor; TI stands for Tilaknagar Industries Limited, IB stands for Imperial Blue business division (a) (b) Subject to adjustments in accordance with the terms and conditions set out in the Business Transfer Agreement Source: IWSR (Dec-YE) Tilaknagar Industries Ltd.

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Imperial Blue at a glance

India is the largest spirits(a) and whisky market, with attractive volume and value growth

No. 1 Spirits market(a)

+9.3% Whisky market volume CAGR 2020-2024(b)

20m people over LDA(c) added annually

Rise in middle-class consumers

Scaled pan-India presence enabling TI to better compete with peers

22.4m 9-litre cases (9Lc) sold in LTM Mar-25(d)

~9% Volume share in the whisky segment

Presence in 27 States and UTs

Nationwide supply and distribution network with strong mindshare

Presence across all key large markets

Strong heritage with “top- of-mind” brand recall

Robust financial track record, despite limited focus in the last few years

INR 3,067 crs LTM Mar-25 Revenue

Imperial Blue has a strong heritage with impressive track record delivered on the back of premiumization trend

(a) For Western style spirits only, by volume (b) Dec-YE IWSR data (c) Legal Drinking Age per IWSR in 2024 Tilaknagar Industries Ltd.

(d) Including export Source: IWSR (Dec-YE)

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Agenda

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2

3

4

5

Imperial Blue: A scarce, transformational opportunity

Strategic rationale

Transaction overview

Combination overview

Potential synergies

Tilaknagar Industries Ltd.

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Transformational opportunity

Rationale

Transaction

Combination

Synergies

Whisky is the largest IMFL spirits category in India…

Whisky is the largest category within the Western Style Spirits segment…

…with a fast-growing TAM

Gin & other 1%

Vodka 4%

Rum 12%

Brandy 20%

Million 9Lc

CAGR: ~9%

259

Whisky 63%

181

The acquisition fast- tracks TI’s foray into the fast-growing whisky segment

Source: IWSR (Dec-24)

Tilaknagar Industries Ltd.

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2020

2024

Transformational opportunity

Rationale

Transaction

Combination

Synergies

… where Imperial Blue has a strong heritage

#3

Whisky brand globally by volume

Top 3

Whisky brand in India

20+

Countries

25+ years

Brand heritage

~9%

~22 mn

Volume share in the Indian whisky market

Sales volume (9Lc) in

LTM Mar-25

30x

Net sales up since 2003

15x

Volumes up since 2003

Source: IWSR (Dec-YE)

Tilaknagar Industries Ltd.

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Transformational opportunity

Rationale

Transaction

Combination

Synergies

Multiple tailwinds make Imperial Blue a compelling strategic opportunity…

03

04

05

01

02

Combination to establish one of the leading players across brandy and whisky markets

▪ IB can help materially

diversify TI into the attractive Indian whisky category

Gain strong foothold in the ▪ Combination to establish a Indian whisky category, with leading player across ~8% of category value brandy and whisky markets

Gain strong foothold in the Indian whisky category

▪ 3rd largest whisky brand in India by value and volumes

▪ IB holds an ~8% share in the Gain strong foothold in the Indian whisky market as of Indian whisky category, with 2024 by value ~8% of category value

TI to become a scaled, pan-India player

▪ IB has a strong growth track record, with 25%+ sales CAGR since 1998

Gain strong foothold in the ▪ Potential for strong growth Indian whisky category, with under TI’s ownership ~8% of category value

Geographic expansion into fast-growing markets across India

▪ TI and IB have

complementary geographic exposures within India

Gain strong foothold in the ▪ A combination would create a Indian whisky category, with pan-India spirits player ~8% of category value

Strong synergy potential

▪ IB will act as the product backbone that TI can expand upon

Gain strong foothold in the ▪ IB to serve as the base for Indian whisky category, with TI’s premium portfolio ~8% of category value strategy

TI’s key strategic drivers to acquire IB include multi-category expansion and pan-India footprint

Source: IWSR (Dec-YE)

Tilaknagar Industries Ltd.

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Transformational opportunity

Rationale

Transaction

Combination

Synergies

…in line with TI’s growth strategy and unlocking its whisky premiumisation strategy

Enhance product portfolio

▪ Build scale to capture growth within the highly attractive Indian whisky market

▪ Geographical presence enables

navigation through state-wise regulation and local constraints

Achieve regional diversification

▪ Complementary geographic

exposures within India

▪ Strengthen TI’s presence in non-Southern regions of India

Explore new category opportunities

▪ Diversify the product portfolio of the company beyond brandy into whisky

▪ Build long-term value by leveraging

premiumisation strategy across the portfolio

Disciplined debt management

▪ Focus on efficient deployment

of capital

▪ Steady mix of debt and equity to be

used in connection with the transaction

Tilaknagar Industries Ltd.

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Transformational opportunity

Rationale

Transaction

Combination

Synergies

Transaction overview

Imperial Blue overview

▪ Imperial Blue is a superior blend of Indian grain spirits and imported Scotch malts launched in India in 1997

Transaction structure

▪ TI is acquiring IB via slump sale, for a lump sum consideration basis enterprise value of €412.6 million (~INR 4,150cr as on date) which includes normalized working capital of ~€70m (~INR 700cr as on date) and deferred consideration of €28m (~INR 282cr as on date)(a)

▪ The deferred consideration is to be paid after 4 years from the transaction closing date, i.e., in FY30

▪ Proposed transaction includes acquisition of Imperial Blue and other related brands and assets from Pernod Ricard India (PRI)

Transaction funding

▪ TI intends to finance the transaction with a mix of equity and debt

▪ TI, in line with its prudent balance sheet management, aims to reduce Net Debt to EBITDA ratio to <1.0x by end of FY29

Impact on TI financials

▪ Expected to be cash EPS accretive post-closing

▪ Synergy benefits to support EBITDA margin expansion

▪ TI expects sustained top-line growth and EBITDA margins with strong RoCEs to be maintained in the future

Additional considerations

▪ UK / India FTA is expected to be a major tailwind leading to potentially expanded EBITDA margins for the IB business division

Transaction timelines

▪ TI will enter into a Transition Manufacturing and Services Agreement (TSMA) with PRI to ensure a smooth transition

▪ Definitive agreements have been signed, closing anticipated in six months from signing, subject to regulatory approval (CCI)

▪ Operational integration to commence shortly post-closing

Note: FY refers to financial year ending March (a) Subject to adjustments in accordance with the terms and conditions set out in the Business Transfer Agreement

Tilaknagar Industries Ltd.

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Transformational opportunity

Rationale

Transaction

Combination

Synergies

Transaction perimeter

Trademarks

Intellectual property

Manufacturing footprint

Raw material supply

▪ "Imperial Blue” and allied trademarks including "Imperial Black“, and "Imperial Red" brands globally

▪ Trademark license

agreement for the use of “Seagram’s” in connection with IB for a short transition period

▪ Blending recipe for IB

▪ Mix of owned and

▪ Long-term supply

▪ Rights and ownership of the “Imperial Blue” trademarks, copyrights, technical know-how and goodwill in relation to IB

shared units to support the continued volume production for IB

▪ Operations are supported by 16 manufacturing units distributed across India including 2 owned units

agreement with Chivas Brothers for CAB (Concentrated Alcoholic Beverage), an essential raw material for manufacturing IB products

▪ Procurement arrangement can be extended with mutual discussions between the parties ensuring no disruption in business

Business continuity and support

▪ PRI to transfer certain

resources to TI as part of the transaction

▪ TI will enter into a TSMA with PRI for smooth transition of the business

Tilaknagar Industries Ltd.

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Transformational opportunity

Rationale

Transaction

Combination

Synergies

A resilient diversified player across categories with pan-India presence

LTM Mar-25

Regional split(a)

Category split

Volume

mix

East 17%(b)

West 19%(b)

North 32%(b)

South 32%(b)

Whisky 100%

East 4%(c)

West 3%(c)

Other 9%

South 93%(c)

Brandy 91%

East 13%

West 14%

Other 2%

Brandy 31%

North 23%

South 50%

Whisky 67%

Revenue (INR cr)

3,067

1,405(d)

4,472

(a) The regional / cluster wise data depicted above does not reflect the market definitions from an anti-trust perspective (b) Excluding Export & IC (c) Excluding Export & Institution segment (d) Excluding subsidy

Tilaknagar Industries Ltd.

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Transformational opportunity

Rationale

Transaction

Combination

Synergies

Imperial Blue will strengthen TI’s portfolio, providing a strong expansion platform

Brandy

PF volume

31%

Monarch Legacy Edition

Mansion House Reserve Brandy

Mansion House Chambers

Mansion House Brandy

Mansion House Flandy

Courrier Napoleon Brandy

Whisky

Imperial Blue brands

Mansion House Gold Whisky

Imperial Blue

Imperial Black

Gin, Rum & Vodka

Spaceman Spirits Lab portfolio

67%

2%

Blue Lagoon Gin

Madiraa Rum

Samsara Gin

Sitara Rum

Amara Pink Vodka

Note: Illustrative PF volume

Tilaknagar Industries Ltd.

Additional growth avenues

• Accelerate

premiumisation

• Continue with product

innovations, new formats and packaging

• Re-enter and re-launch in number of states

• Expand into new

product categories

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Transformational opportunity

Rationale

Transaction

Combination

Synergies

Combination with Imperial Blue will create one of the leading pan-India spirits player

TI sales and distribution network is concentrated in the South…

… and the combination with IB will expand coverage across all Indian territory

Tilaknagar Industries Ltd.

TI

Imperial Blue

Overlapping footprint

New states entry by TI

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Transformational opportunity

Rationale

Transaction

Combination

Synergies

Potential to capture significant growth and cost synergies

Growth synergies

Cost synergies

Increased scale and cross-selling, access to export markets

Opportunities to reap operating leverage

Strong position in value segment, boosting premiumization

Go-to-market and distribution network optimization

Drive penetration, unlock underserved regions

Future ready formats

Distribution multiplier

Potential scale efficiencies in areas such as advertising

Potential overhead and administration cost efficiencies

Multiple synergy levers to boost growth and enhance EBITDA margin

Tilaknagar Industries Ltd.

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Disclaimer

This presentation may include statements which may constitute forward-looking statements including, but without limitation, statements relating to the implementation of strategic initiatives, and other statements relating to Tilaknagar Industries’ future business developments, market position, product development and economic performance. Forward looking statements are based on certain assumptions and expectations of future events and involve known and unknown risks and uncertainties, including but not limited to market conditions, regulatory developments, operational risks, and other factors beyond the Company’s control. The Company cannot guarantee that these assumptions and expectations are accurate or will be realized. The actual results, performance or achievements, could thus differ materially from those projected in any such forward-looking statements. The information and opinions contained in this presentation are current. The Company undertakes no obligation to publicly update, modify or revise any information or the opinions expressed in this presentation or any forward-looking statements as a result of new information, future events or otherwise. Any opinions or information expressed in this presentation are subject to change without notice.

Tilaknagar Industries Ltd.

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