TINSE13 November 2025

Tilaknagar Industries Limited has informed the Exchange about Investor Presentation

Tilaknagar Industries Limited

November 13, 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: Earnings Presentation for Unaudited Financial Results for Quarter and half

year ended September 30, 2025

Dear Sir/Madam,

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find attached herewith the Earnings Presentation for the Unaudited Financial Results for quarter and half year ended September 30, 2025.

The same is also available on our website at 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: A/a

Tilaknagar Industries Limited

Earnings Presentation – Q2 & H1 FY26

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

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 and economic performance. Forward looking statements are based on certain assumptions and expectations of future events. 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 update or revise any information or the opinions expressed in this presentation 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.

2

Q2 & H1 FY26 PERFORMANCE

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

Management commentary on performance and key highlights

I am pleased to share that during the quarter, we gained market share across most key markets, driven by the strong performance of our existing portfolio, which continued to take share from competition and by incremental gains from the introduction of brands in new territories.

The quarter also saw the introduction of Mansion House Whisky in Odisha, Telangana and Kerala, and the launch of Monarch Legacy Edition Brandy in Hyderabad Duty Free, Odisha, Kerala and Karnataka. Under the usership agreement with Spaceman Spirits Lab Private Limited (SSL) - our investee company, we commenced distribution of Samsara Gin and Amara Vodka in Odisha, Puducherry and export markets, further strengthening our presence in the premium and craft spirits segments.

We also made a follow-on investment of INR 10.66 crore in SSL in August 2025. With this investment, Tilaknagar Industries’ stake in SSL has increased from 12.98% to 21.36% on a fully diluted basis.

On the financials front, EBITDA in Q2 stood at INR 60 crore; adjusted for the subsidy income, year-on-year growth of 8.2%, while EBITDA margins stood at 15.1%, with doubling down on A&P reinvestment rates ahead of the festive season. In Q2 we also strengthened our org structure in anticipation of Imperial Blue business coming into our fold very soon.

I would also like to highlight that we achieved a major milestone in the acquisition of the Imperial Blue business division from Pernod Ricard India. The Competition Commission of India (CCI) granted approval for the transaction on 7th October 2025. We have made substantial progress on the integration front, with a number of talented professionals joining us across various functions, further strengthening our organizational capabilities. The transaction is expected to be completed in Q3 FY26, and we look forward to welcoming Imperial Blue into our fold.

Mr. Amit Dahanukar Chairman & Managing Director

Q2 FY26 Performance

Volumes grew by 16.2% YoY, to reach 34.2 lacs cases

o Market share gain in most of the key markets

Net revenue of INR 398 crore; YoY growth of 6.2%

o

o

Adjusted for subsidy, net revenue growth of 9.3% YoY

NSR has increased from INR 1,193 in Q1 FY26 to INR 1,215 in Q2 FY26

EBITDA of INR 60 crore and PAT of INR 53 crore

o

o

o

o

EBITDA margin at 15.1%

Adjusted for subsidy, YoY EBITDA growth of 8.2%

A&P reinvestment rate (as % of subsidy-adjusted net revenue) increased from 0.6% in Q2 FY25 to 2.1% in Q2 FY26

PAT margin at 13.2%, adjusted for subsidy 14 bps YoY expansion

Tilaknagar Industries Ltd.

H1 FY26 Performance

Volumes grew by 21% YoY, to reach 66.2 lacs cases

Net revenue of INR 807 crore; YoY growth of 17.4%

o

Adjusted for subsidy, net revenue growth of 14.4%

EBITDA of INR 155 crore and PAT of INR 141 crore

o

o

o

o

EBITDA margin of 19.2% (adjusted for subsidy: 15.1%)

YoY EBITDA growth of 33.2% (adjusted for subsidy: 15.8%)

A&P reinvestment rate (as % of subsidy-adjusted net revenue) increased from 0.5% in H1 FY25 to 1.7% in H1 FY26

PAT margin adjusted for subsidy: 13.2%, with 106 bps YoY expansion

Balance Sheet Strength

Gross debt of INR 47 crore and Net cash position of INR 1,086 crore on account of proceeds of INR 986 crore from preferential issue of equity & 25% of warrants’ subscription

4

Q2 & H1 FY26 – Financial Performance

NSR* (₹ per case)

Revenue (₹ crs)

Quarter

-4.7%

Half Year

-4.7%

1,274

1,215

1,400

1,300

1,200

1,100

1,000

900

800

700

600

500

1,264

1,204

1,400

1,300

1,200

1,100

1,000

900

800

700

600

500

1,250

1,200

1,150

1,100

1,050

1,000

950

900

850

800

Sequential Growth in NSR

1,182

1,193

1,215

Quarter

+6.2%

375

398

440

390

340

290

240

190

140

90

40

Half Year

+17.4%

807

688

850

800

750

700

650

600

550

500

Q2 FY25

Q2 FY26

H1 FY25

H1 FY26

Q4 FY25

Q1 FY26

Q2 FY26

Q2 FY25

Q2 FY26

H1 FY25

H1 FY26

* Fall in NSR due to price reduction in Andhra Pradesh in Q3 FY25

Note: Adjusted for the subsidy, YoY revenue growth for Q2 FY26 is 9.3% and for H1 FY26 is 14.4%

EBITDA (₹ crs) & EBITDA Margin (%)

PAT (₹ crs) & PAT Margin (%)

Quarter

Half Year

Quarter

Half Year

Margin

17.6%

15.1%

16.9%

19.2%

Margin

15.4%

13.2%

14.2%

17.3%

-8.8%

66

60

70

65

60

55

50

45

40

35

30

+33.2%

155

116

170

150

130

110

90

70

50

-9.5%

58

53

60

55

50

45

40

35

30

+43.6%

141

98

150

140

130

120

110

100

90

80

70

60

50

Q2 FY25

Q2 FY26

H1 FY25

H1 FY26

Q2 FY25

Q2 FY26

H1 FY25

H1 FY26

Note: Adjusted for the subsidy, YoY EBITDA growth for Q2 FY26 is 8.2% and for H1 FY26 is 15.8%. The margins for both the periods stand at 15.1%.

Note: Profit after tax excluding exceptional items Adjusted for the subsidy, YoY PAT growth of 10% in Q1 FY26 & 24.5% in H1 FY26

Tilaknagar Industries Ltd.

5

Q2 FY26 volumes growth at 16.2% YoY

Quarterly volumes (lacs cases)

Highest-ever Q2 volume since FY15

34.2

28.5

29.4

24.3

18.5

18.1

14.9

Q2 FY20

Q2 FY21

Q2 FY22

Q2 FY23

Q2 FY24

Q2 FY25

Q2 FY26

Tilaknagar Industries Ltd.

6

Income Statement

Particulars (₹ Crs)

Revenue from Operations (Gross)

Excise Duty

Revenue from Operations (Net)

Cost of Material Consumed

Change in Inventories

Total Cost of Goods Sold

Gross Profit

Employee Expenses

Other Expenses

EBITDA

EBITDA Margin (%)

Depreciation

EBIT

EBIT Margin (%)

Finance Cost

Other Income

Exceptional Items

Profit Before Tax

Profit Before Tax (%)

Tax

Profit after Tax before Share of Profit/(Loss) of Associate

Share of Profit/(Loss) of Associate

Profit After Tax

Profit After Tax excl. Exceptional Items

PAT Margin (%) excl. Exceptional Items

Reported Diluted EPS (As per Profit after Tax)

Tilaknagar Industries Ltd.

Q2 FY26

Q2 FY25

Y-o-Y

Q1 FY26

Q-o-Q

H1 FY26

H1 FY25

Y-o-Y

1,779

1,488

916

517

398

206

0

206

192

16

116

60

823

448

375

188

-9

179

196

14

115

66

11.2%

15.4%

6.2%

9.4%

NM

14.9%

-1.7%

15.3%

0.2%

-8.8%

864

455

409

209

-12

197

212

14

104

94

15.1%

17.6%

-248 bps

23.1%

7

53

8

58

-5.3%

-9.2%

7

87

13.3%

15.5%

-226 bps

21.3%

2

2

0

53

3

3

0

58

-37.4%

-35.8%

NM

-9.1%

3

4

0

89

13.2%

15.4%

-218 bps

21.4%

0

53

0

53

53

0

58

0

58

58

NM

-9.1%

NM

-9.5%

-9.5%

0

89

0

89

89

13.2%

2.69

15.4%

2.99

-224 bps

-10.1%

21.4%

4.54

6.0%

13.8%

-2.7%

-1.2%

NM

4.7%

-9.5%

17.2%

11.2%

-36.3%

-797 bps

0.8%

-39.4%

-803 bps

-25.4%

-49.5%

NM

-40.3%

-822 bps

NM

-40.3%

NM

-40.5%

-40.5%

-825 bps

-40.8%

972

807

415

-12

403

405

30

219

155

19.2%

15

140

17.3%

5

6

0

142

17.4%

0

142

0

141

141

17.3%

7.21

800

688

356

-19

337

351

27

207

116

16.9%

15

101

14.6%

8

5

0

98

19.6%

21.5%

17.4%

16.5%

NM

19.5%

15.3%

11.3%

5.8%

33.2%

228 bps

-5.5%

39.2%

272 bps

-34.7%

23.4%

NM

44.0%

14.2%

321 bps

0

98

0

98

98

14.2%

5.05

NM

44.0%

NM

43.6%

43.6%

316 bps

42.8%

7

Balance Sheet

Particulars (₹ Crs)

EQUITY & LIABILITIES Equity (a) Equity share capital (b) Other equity Total Equity

Liabilities Non‐Current Liabilities Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Other Financial Liabilities Provisions Total Non‐Current Liabilities

Current Liabilities Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Trade payables; total outstanding dues of

(a) micro enterprises and small enterprises (b) creditors other than micro enterprises and small enterprises

(iv) Other financial liabilities Other current liabilities Provisions Total Current Liabilities Total Equity & Liabilities

Tilaknagar Industries Ltd.

As at Sept-25

As at Mar-25

208.2 1,783.0 1,991.2

193.6 688.6 882.2

5.0 0.7 36.4 5.4 47.5

42.3 0.8

10.7 1.1 48.5 5.1 65.3

31.8 0.7

50.8 97.0 38.7 9.6 51.7 290.8 2,329.5

44.7 103.1 33.1 10.9 41.0 265.2 1,212.8

Particulars (₹ Crs)

ASSETS Non‐Current Assets Property, plant and equipment Capital work‐in‐progress Right of use assets Intangible assets

Financial Assets (i) Investments (ii) Loans (iii) Other Financial Assets Non-Current Tax Assets (Net) Other non‐current assets Total Non ‐ Current Assets

Current Assets Inventories

Financial Assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Other bank balances (v) Loans (vi) Other financial assets Other current assets Total Current Assets Total Assets

As at Sept-25

As at Mar-25

354.7 40.3 1.0 0.4

31.7 0.0 37.2 7.1 19.2 491.5

367.9 3.4 1.3 0.4

21.4 0.0 63.2 5.0 5.0 467.6

173.1

165.2

0.4 458.0 829.7 294.5 0.0 6.4 75.9 1,838.1 2,329.5

8.6 410.5 15.7 87.1 0.0 8.2 49.8 745.2 1,212.8

8

Cash Flow

Particulars (₹ Crs)

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating items

Operating Profit before Working Capital Changes

Changes in Working Capital

Less: Direct Taxes paid

Net Cash from Operating Activities

Net Cash from Investing Activities

Net Cash from Financing Activities

Net increase / (decrease) in Cash & Cash equivalent

Opening cash and cash equivalents

Closing cash and cash equivalents

Half year ending Sept-25

Half year ending Sept-24

141.5

16.9

158.5

(86.7)

(2.1)

69.6

(242.5)

986.9

814.0

15.7

829.7

98.3

24.7

123.0

(11.3)

(1.8)

110.0

(44.4)

(33.2)

32.4

10.3

42.8

Tilaknagar Industries Ltd.

9

Net cash position of around Rs. 1,086 crs

Debt Position (₹ Crs)(a)

Debt as of 30-Sept-25 (₹ Crs)(a)

Gross Debt

Net Cash

1,086

37

0.3

986

Net cash of INR 1,086 crore is on account of proceeds of from INR preferential issue of equity shares & 25% of warrants’ subscription

crore

27.4

16

66

19.5

42

47

107

Vendor Financing

Trade Deposits

Others

Mar-25

Sep-25

Mar-25

Sep-25

The Imperial Blue acquisition will be funded through a near equal mix of equity & debt

Tilaknagar Industries Ltd.

(a) Debt includes interest bearing trade deposits

10

AWARDS & RECOGNITION AND MARKETING INITIATIVES

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

Won multiple awards at the ‘Spiritz Conclave & Achievers’ Awards 2025

Bronze

Bronze

Monarch Legacy Edition Brandy

Mansion House Orange Flavoured Brandy

Courrier Napoleon Brandy Green

Mansion House Brandy

Mansion House Whisky

Mansion House Green Apple Flavoured Brandy

Courrier Napoleon Brandy Red

Product debut of the Year – Whisky Category

Product debut of the Year – Brandy Category

Mansion House Whisky

Mansion House Lemon Flavoured Brandy

Best Brand Promotion & Campaign

Mansion House Boyzzzz

Tilaknagar Industries Ltd.

12

Some more awards won in Q2 FY26

Event

India Wine & Spirits Awards 2025

Brand

Event

IMA South

Brand

▪ Mansion House Whisky| Courrier Napoleon Brandy Red

▪ Mansion House Brandy

Awards

Awards

▪ Best Indian Blended Malt Whisky – Mansion House Whisky

▪ Gold – Best Branded Content

Silver Medal – Courrier Napoleon Brandy Red

Silver – Best Use of Social (F&B)

▪ Bronze – Best Category Creation

Tilaknagar Industries Ltd.

13

Mansion House Boyzzzz Campaign

Event

Shark Awards 2025 by ET BrandEquity

Brand

▪ Mansion House Brandy

Awards

Event

E4M IDMA 2025

Brand

▪ Mansion House Brandy

Awards

Silver – Best Campaign for FMCG - Beverage

▪ Bronze - Best Benchmark Branded Content

Tilaknagar Industries Ltd.

14

Monarch Legacy Edition Pure Grape Brandy

Launched in Hyderabad Duty Free, Odisha, Kerala & Karnataka markets

Hyderabad Duty Free Launch

Odisha Launch

Tilaknagar Industries Ltd.

15

Karnataka Launch

Mansion House Whisky

Launched in Odisha, Telangana & Kerala markets

Odisha Launch

Tilaknagar Industries Ltd.

16

Telangana Launch

Spaceman Spirits Lab Portfolio An exciting Indian Craft spirits play

✔ Under the usership agreement, in Q2 FY26, TI has launched Samara Gin & Amara Vodka in Odisha & Puducherry markets along with introduction of SSL brands in certain international markets

Tilaknagar Industries Ltd.

New Product Launches from SSL -

Launch of Samsara Pink Gin & Soda (RTD) in collaboration with Everyday Friday

Introduction of Samsara ‘Travel Retail Exclusive’ 1 litre bottles

2 new flavors of Samsara under the ‘The Secret Orchard Series’ – ‘Jamun & Pink Salt’ and ‘Raw Mango & Jalapeno’

• Contemporary Indian Mixers - Tonic Water & Sparkling Water

launched in Q2 FY26

17

Courrier Napoleon continues to be 3rd fastest growing brandy globally in 2024… ...Mansion House Brandy continues to be largest selling brandy in India and 2nd largest globally

Growth rankings

Volume rankings

9th

1st

2nd

7th

29th

Fastest growing brandy globally

Largest selling brandy in India

Largest selling brandy globally

Largest selling spirits brand in India

Largest selling spirits brand globally

Growth rankings

Volume rankings

3rd

13th

3rd

5th

Fastest growing brandy globally

Fastest growing spirits brand globally

Largest selling brandy in India

Largest selling brandy globally

Tilaknagar Industries Ltd.

Source: ‘The Millionaires’ Club 2025’ by Drinks International

18

COMPANY OVERVIEW AS OF TODAY

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

About the Company Largest brandy manufacturer in India, with a predominant Prestige & Above (“P&A”) portfolio

1933

21

15+

91%

11.9mn

86%

90 years since incorporation & 50+ years of experience in alcobev manufacturing

Manufacturing units across 10 states Owned: 4 units Contract manufacturing: 17 units

* All data is for FY25; manufacturing units is as on date

Tilaknagar Industries Ltd.

Brands across products

Share of Brandy as % of total volumes

Volumes (in cases) sold

Share of sales to South India as % of total volumes

20

Production and Sales footprint… …Ca. 70% of all production takes place through contract manufacturing units, following an asset-light model

Production footprint

Sales territories

1 UNIT

Jammu

1 UNIT

Punjab

1 UNIT

Sikkim

Assam

1 UNIT

Meghalaya 1 UNIT

West Bengal

1 UNIT

Orissa

1 UNIT

Sales also undertaken in institutional markets like CSD (all India), PMF as well as international markets

Arunachal Pradesh

Sikkim

Assam

Meghalaya

West Bengal

Orissa

1 UNIT

Maharashtra

Telangana

3 UNITS

3 UNITS

Karnataka

Andhra Pradesh

5 UNITS

Maharashtra

Goa

Karnataka

Telangana

Andhra Pradesh

2 UNITS

Kerala

Tamil Nadu*

Kerala

Pondicherry

Tamil Nadu*

Andaman & Nicobar

4 owned and 17 contract manufacturing units as of September 2025

Tilaknagar Industries Ltd.

*Note: Business undertaken under Royalty Model

21

Our journey The turnaround well and truly coming to fruition

1933-2007

2008-2014

2014-2017

2018-2023

o Founded in 1933 as

Maharashtra Sugar Mills Ltd. (MSML) to manufacture sugar and allied products

o Tilaknagar Distilleries and Industries Ltd. (TDIL) promoted as 100% subsidiary of MSML to manufacture industrial alcohol, IMFL and sugar cubes

o TDIL merged with MSML after MSML exits sugar business and renamed to Tilaknagar Industries

o Acquired subsidiaries Vahni Distilleries (Karnataka), Prag Distilleries (Andhra), Kesarval Springs Distillers (Goa) and PunjabExpo (Punjab)

o Acquired seven brands

from Alcobrew Distilleries for CSD segment and IFB Agro’s IMFL business (‘Volga’ vodka and ‘Blue Lagoon’ gin) for an entry into East Indian markets of West Bengal, Assam and Odisha

o Commissioned expansion of 50 KLPD molasses based distillery to 100 KLPD and 100 KLPD grain based distillery

o At its peak, registered net revenue of ₹ 824 crs in FY14

o Expansion project at Prag

stalled

o Defaults in repayment to banks and financial institutions

o Sale of assets of Kesarval

Springs Distillers to Indospirit Beverages Pvt. Ltd. in 2015

o Restructuring of debt completed with EARC and one-time settlements reached with all lenders

o Enters into 10 yrs agreement to manufacture products for Pernod Ricard products in Maharashtra

o Raised more than ₹ 310 crs through preferential issue of equity + warrants, since Dec-21

o Edelweiss ARC debt refinanced through existing cash reserves & Term Loan from Kotak Mahindra Bank

2024 onwards

o CRISIL assigns A-/Stable rating in January 2024, leading to interest rate reduction on Kotak loan from 13% to 9.95%, effective mid Q1 FY25; upward revised to A- /Positive in December 2024

o Achieved net debt free status in September 2024, well before target

o Introduced Monarch

Legacy Edition, TI’s first luxury foray

o Strategic investments in Round the Cocktails Pvt. Ltd. – makers of Bartisans & Spaceman Spirits Lab Pvt. Ltd. – makers of premium craft spirits - Samsara Gin, Sitara Rum & Amara Vodka

o Signed definitive

agreements to acquire Imperial Blue, the 3rd largest IMFL brand

➢ CCI approval received on 7th October 2025, and closing expected in Q3 FY26

Tilaknagar Industries Ltd.

22

Two millionaire brands in the portfolio

MANSION HOUSE India’s largest and World’s second largest selling brandy

COURRIER NAPOLEON 3rd fastest growing brandy Globally

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

Tilaknagar Industries Ltd.

23

Senior management

Amit Dahanukar Chairman & Managing Director

Shivani Dahanukar Executive Director

Abhinav Gupta Chief Financial Officer Previously CFO with Trident Limited

Ahmed Rahimtoola Chief Marketing Officer 14+ yrs with Allied Blenders & Distillers

Ameya Deshpande President – Strategy & Corp Dev Previously Investment Banker with Deutsche Bank and BNP Paribas & Co-founder at Authenticook

Nishant Jain President - Sales 25+ years of alcobev experience with Pernod Ricard, ABD and Inbrew Beverages

Nishchal Dubey President – Institutional Sales 22+ years with Radico Khaitan

Yuvraj Singh Som Vice President – Commercial & Operations 13+ yrs with Radico Khaitan

Tarun Behl Vice President – Works 23+ yrs of alcobev experience In United Spirits/Diageo India, Shaw Wallace

Sai Amrutkumar Vegisetti

Chief Information Officer 11+ years of experience, last stint with ABD

Minuzeer Bamboat Company Secretary & Compliance Officer 21+ yrs experience

Hemangi Joshi AVP - Legal 16+ yrs experience

Tilaknagar Industries Ltd.

24

Acquisition of Imperial Blue Business

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

A definitive agreement has been signed with Pernod Ricard to purchase Imperial Blue for a lump sum consideration based on an enterprise value of ~€413 million(a),(b)

CCI approval received on 7th October 2025, and closing is expected in Q3 FY26

(a) This amount includes a normalised working capital of ~EUR 70 mn and a deferred

consideration of EUR 28 mn, payable at the end of 4 years, i.e. in FY30

(b) Consideration payable would be subject to certain closing adjustments

Tilaknagar Industries Ltd.

26

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)

27

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 which includes normalized working

capital of ~€70m and deferred consideration of €28m(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

▪ Announced preferential issue of Rs. 2,296 crore of equity shares and warrants

▪ 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, CCI approval received on 7th October 2025, closing in Q3 FY26

▪ 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.

28

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.

29

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.

30

Portfolio & Strategy Post Acquisition

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

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

Brandy

Monarch Legacy Edition

Mansion House Reserve Brandy

Mansion House Chambers

Mansion House Brandy

Mansion House Flandy

Courrier Napoleon Brandy

Whisky

Imperial Blue brands

East 13%

North 23%

West 14%

Mansion House Whisky

Imperial Blue

Imperial Black

Gin, Rum & Vodka

Spaceman Spirits Lab portfolio

Other 2%

Brandy 31%

South 50%

Whisky 67%

Blue Lagoon Gin

Madiraa Rum

Samsara Gin

Sitara Rum

Amara Pink Vodka

Tilaknagar Industries Ltd.

Note: Data for LTM Mar-25

32

…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

maintained for the transaction

Tilaknagar Industries Ltd.

33

Transformation of TI into a Pan-India and Multi-Category Player

Portfolio as of date

Future additions

Strategic Investments

Inorganic Acquisitions

Tilaknagar Industries

Tilaknagar Industries

2 years ago

Spaceman Spirits

Round The Cocktails

Imperial Blue Brands

Journey Ahead

Brandy-first portfolio with regional concentration towards Southern India

▪ 90%+ volume saliency

from Brandy

▪ 85%+ volume saliency from Southern India

▪ 2-brand and

1-category player

Tilaknagar Industries Ltd.

Entry into Craft Spirit space

Entry into disruptive categories

3rd Largest IMFL Brand

Organic Launches

Organic Launches in P&A Segment

Monarch Legacy Edition

Mansion House Whisky

New Launches

Entry into Luxury segment

Organic foray into Whisky

Presence across profitable price points with Pan India presence

Pan-India Player with 2 of the largest brands in 2 of the largest IMFL Categories

▪ 65%+ and 30%+

volume saliency from Whisky and Brandy respectively (a)

▪ Optimal regional mix

▪ Stepping-stone to develop premium portfolio across categories

(a) Data for LTM Mar-25

34

FULL YEAR FINANCIALS

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

Improving business fundamentals Premiumisation strategy to enhance margins and cash flows

Total Volumes Sold (mn cases)

Share of Brandy to total volumes sold

91%

92%

94%

93%

94%

6.44

5.45

6.73

9.64

11.16

91%

11.91

FY20

FY21

FY22

FY23

FY24

FY25

NSR per case (₹)

1,005

1,014

1,136

1,197

1,282

1,214

14

12

10

8

6

4

2

0

1,400

1,200

1,000

800

600

400

200

0

Brandy Sales (mn cases)

10.44

10.82

8.98

5.86

5.03

6.33

FY20

FY21

FY22

FY23

FY24

FY25

Robust sales in South India (mn cases)

Share of South India sales to total volumes sold

86%

86%

86%

86%

5.51

4.7

5.82

8.33

86%

9.55

86%

10.25

12

10

8

6

4

2

0

12

10

8

6

4

2

0

FY20

FY21

FY22

FY23

FY24

FY25

FY20

FY21

FY22

FY23

FY24

FY25

Tilaknagar Industries Ltd.

36

Focus on margins and cashflows

Net Revenues (₹ Crs)

EBITDA (₹ Crs) and EBITDA Margin (%)

17.8

Finance Cost (₹ Crs) and As % of Net Revenues

1600

1400

1200

1000

800

600

400

200

0

783

653

549

1,394

1,434

1,164

14.3

13.3

11.8

9.9

19.8

12.9

54

112

137

185

255

-52

-8.0

7.9

3.5

129

71

62

40

1.9

27

0.8

12

FY20

FY21

FY22

FY23

FY24

FY25

FY20

FY21

FY22

FY23

FY24

FY25

FY20

FY21

FY22

FY23

FY24

FY25

EBITDA

EBITDA Margin

Finance cost

As % of net revenue

(a) EBITDA for FY20 is not comparable due to write-offs impacting EBITDA Tilaknagar Industries Ltd.

37

For further information, please contact:

Company :

Tilaknagar Industries Ltd. (BSE: 507205 | NSE: TI)

Ameya Deshpande President – Strategy & Corporate Development Email: adeshpande@tilind.com

Investor Relations Advisors :

CDR India

Mr. Siddharth Rangnekar +91 97699 19966 Siddharth@cdr-india.com

Siddharth@cdr-india.com

Mr. Mitesh Jain +91 96194 44691 mitesh@cdr-india.com

mitesh@cdr-india.com

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

Thank You

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