Godrej Consumer Products Limited

rs,

: www.godrejcp.com CIN: L24246MH2000PLC129806 May 6, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001 Scrip Code: 532424 Dear Sir / Madam, The National Stock E

7%

MANCE UPDATE Please refer to Annexure section for change in revenue presentation Key highlights 7% 11% 10% Standalone Organic* UVG^ Consolidated Revenue growth Consolidated EBITDA growth

11%

E UPDATE Please refer to Annexure section for change in revenue presentation Key highlights 7% 11% 10% Standalone Organic* UVG^ Consolidated Revenue growth Consolidated EBITDA growth *Or

10%

ATE Please refer to Annexure section for change in revenue presentation Key highlights 7% 11% 10% Standalone Organic* UVG^ Consolidated Revenue growth Consolidated EBITDA growth *Organic

6%

lone Growth (year-on-year) Consolidated Business Standalone Business Underlying Volume Growth 6% 8% Net Sales 11% (11%)* 10% (9%)* Net Sales (Constant Currency) EBITDA Net Profit (Reported

8%

Growth (year-on-year) Consolidated Business Standalone Business Underlying Volume Growth 6% 8% Net Sales 11% (11%)* 10% (9%)* Net Sales (Constant Currency) EBITDA Net Profit (Reported) N

9%

ated Business Standalone Business Underlying Volume Growth 6% 8% Net Sales 11% (11%)* 10% (9%)* Net Sales (Constant Currency) EBITDA Net Profit (Reported) Net Profit (without exceptional an

18%

A Net Profit (Reported) Net Profit (without exceptional and one-off items) 7% 10% 10% 10% - 18% 70% 34% *Numbers in the bracket refers to organic growth #Refer to the change in revenue present

70%

t Profit (Reported) Net Profit (without exceptional and one-off items) 7% 10% 10% 10% - 18% 70% 34% *Numbers in the bracket refers to organic growth #Refer to the change in revenue presentation

34%

fit (Reported) Net Profit (without exceptional and one-off items) 7% 10% 10% 10% - 18% 70% 34% *Numbers in the bracket refers to organic growth #Refer to the change in revenue presentation for

3%

314 Total Net Sales 3,885 Growth (Year-on-year) Constant Currency Growth (Year-on-year) 10% 3%^ 20% 26% 11% - 1%^ 6% 12% 7% Note: Total Net Sales includes the impact of contra and inter

20%

Total Net Sales 3,885 Growth (Year-on-year) Constant Currency Growth (Year-on-year) 10% 3%^ 20% 26% 11% - 1%^ 6% 12% 7% Note: Total Net Sales includes the impact of contra and inter compa

“*Refer INDAS 115 - Ind AS 115 Link 23 Accounting treatment of certain customer related spends The rationale for the Company’s presentation of customer-related spends (such as slotting fees, advertising, visibility and promotional costs, listing fees, store access fees, one-time set-up charges, and volume- or target-based incentives, etc.) as expenses in the Statement of Profit and Loss till December 31, 2025 is set out below: • These spends do not have a direct correlation with sales.”

“In case, the amount paid is more than the fair value of these services, the same will be reduced from the revenue.”

“Achieve 100% EPR compliance Plastic neutral and on track to be 100% EPR compliant Note: *India targets reported.”

“^FY26 values under audit 35 Our ESG targets for FY2025-26 and Q4 FY2026 performance oOo (CJ) Social* Vision Goals for FY2025-26 Performance update Equip communities with skills that empower Completed exit strategy Improve health and well-being Protect 30 million people against vector-borne diseases Close to 200,000 women trained since 2013.”

ANNEXURE

1

Pursuant to recent EAC opinion from ICAI

1

The reclassification has impact on the following

1

ANNEXURE

CHANGE IN REVENUE PRESENTATION Accounting treatment of certain customer related spends Ind AS 115 Para 71 states that, If consideration payable to a customer is a payment for a distinct good or service from the customer, then an entity shall account for the purchase of the good or service in the same way that it accounts for other purchases from suppliers.* Ind AS 115 Para 27 states that, a good or service that is promised to a customer is distinct if both of the following criteria are met: (a) the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (ie the good or service is capable of being distinct); and (b) the entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (ie the promise to transfer the good or service is distinct within the context of the contract)* In the FMCG industry, companies incur a wide range of customer-r

Pursuant to recent EAC opinion from ICAI

• The amounts paid by the Company to its retailers/ customers towards display services, mailers, visibility arrangements, and similar channel-level promotional activities do not represent consideration for distinct goods or services. The Company does not obtain a standalone, identifiable benefit from these activities independent of the sale of its products to such retailers/ customers. Further, these activities are available only in conjunction with the retailers’ purchase and onward sale of the Company’s goods and are not procurable from independent third parties. • Accordingly, for the similar nature of customer spends, aligning with assessment of the regulator (ICAI), GCPL shall change its accounting policies and present such spend as reduction from revenue, which were earlier presented as expense in Statement of Profit and Loss till December 31, 2025. GCPL shall make necessary regroupings of the comparative amounts presented in: • Annual financial statement of year ended 31 March 2

The reclassification has impact on the following

• Revenue from operations • Other expense includes line items like Advertising and Publicity & Sales Promotion • Changes in key financial ratios based on turnover: • Inventory Turnover ratio – (Net sales of Product/ Average Inventory) • TR Turnover ratio - (Net Sale of products/ Average trade receivables) • Net working Capital turnover Ratio (Net Sales / Working Capital) • Net Profit Ratio (Net Profit After Taxes /Net Sale of products) • Change in the Segment Reporting - in the Segment revenue, Revenue from Operations numbers for each geographical segments The reclassification has absolutely no impact on the following: • Earnings before Interest, taxes, depreciation, and amortization • Profit before tax • Profit after tax • Total equity • Statement of Cash Flows 27 27 Last 8 Quarter revised revenue Geography (₹ crore) Q1’25 Q2’25 Q3’25 Q4’25 Q1’26 Q2’26 Q3’26 Q4’26 Standalone 2,111 2,245 2,192 2,136 2,272 2,326 2,440 2,339 Indonesia 442 479 469 476 422 447 460 492 Africa, USA & Middle