Interim report
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(\~) ~ ~ L~j, ~‘ ‘?‘ ~ 6, 4koMA~c~’ To, Date: 04.11.2026 BSE Limited, National Stock Exchange of India Limited, P.J. Towers, Dalal Street, Exchange Plaza, Bandra- Kurla Complex, Mumbai-400001 Mumbai 400051 Scrip Code: 538920 Symbol: V1NCOFE Sub: Outcome of Board Meeting held on 04.11.2026 under Regulations 30 read with 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Unit: Vintage Coffee and Beverages Limited Dear Sir Madam, With reference to the above mentioned subject, this is to inform the Exchanges that the Board ofDirectors of Vintage Coffee and Beverages Limited in its meeting held on Wednesday, 04.11.2026 at the registered office of the Company, inter-alia, considered and approved the following: 1. Un-audited financial results for the quarter and half year ended September, 30, 2026 along with the Limited review report as provided by the statutory auditors. (enclosed) The Board meeting commenced at 10:30 a.m. and concluded at 11:25 a.m. This is for the information and records of the Exchanges, please. Thanking you. Yours sincerely, For Vintage Coffee and B ‘_ ~al. is aTati Chai an & Managin’ DIN: 0 181095 End: as above VINThGE EUFFEE ~ND BEVER~E5 bIMITED (GIN No. LI 5IOOTGI98OPLCI6I210) REGISTERED & CORPORATE OFFICE: Vintage Coffee House, # 124, No.1-80/1/L1124/401, Diamond Hills, Lumbini Avenue, Gachibowli, Hitech City, Hyderabad -500032, Telangana, INDIA Phone +91 040 40266650, Fax: +91 040 27700805 I E-mail: mdo@vcbl.coffee I Website: www.vcbLcoffee imited
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VINTAGE COFFEE AND BEVERAGES LIMITED CIN: L15100TG198OPLC16121O Regd Off: Vintage Coffee House,#124, No: 1-80/l/I,/124/401, Diamond Hills, Lumbini Avenue, Hitech City, Gachibowli,Hyderabad,Telangana,India-500 032 Statement of Unaudited Financial Results for the Quarter and Half-Year Ended September 30, 2026 Particular Revenue from Operations Other Income Total Revenue (1+2) x .enses (a) Cost of Materials consumed (b) Purchase of Stock-in-Trade (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (d) Employee benefits expense (e) Finance Cost (f) Depreciation and amortisation expense (g) Other expenses Total Ex • enses Frofit/ (Loss) before exceptional items and Tax 1-4 lExce .tional items I Profit Loss before Tax 5 +6 ‘Tax Ex.ense: a Current Tax b Deffered Tax Profit! (Loss) for the period from Continuing o . erations 7-8 Profit! (Loss) for the period from Discontinued o e erations Tax Expense of Discontinued operations Profit! (Loss) for the period from Discontinued o , erations After Tax Other Comprehensive Income A) (i) Items that will not be reclassified to profit or loss (ii) Income Tax relating to item that will not be re-classified to profit or loss B) A) (i) Items that wifi be reclassified to profit or loss (ii) Income Tax relating to item that 14 will be re-classified to • rofit or loss 16,527.26 12,154.52 10,324.03 28,681.77 18,007.61 41,337.02 (102.61) (1,080.61) 314.16 794.68 158.62 490.64 235.98 627.06 792.14 2,626.96 11,722.33 32,140.50 Quarterly Half-Yearly 30-09-2026 I 30-06-2026 I 30-09-2025 30-09-2026 I 30-09-2025 Restated Not- Restated , Not-RestatedUnaudited I I UnauditedUnaudited I Unaudited I Unaudited 22,297.49 168.88 22,466.37 16,099.78 159.13 16,258.91 13,561.03 140.45 13,701.48 ‘~• ~I 55,304.53 779.46 56,083.99 38,397.28 328.00 38,725.28 23,721.54 242.59 23,964.13 (374.80) (705.81) 444.22 242.85 345.10 1,484.97 18,669.60 350.47 247.79 281.95 1,141.99 13,470.91 (324.80) (861.66) 569.94 326.44 417.84 1,432.16 20,429.19 3,796.77 2,787.99 1,979.16 6,584.78 3,534.94 1,244.57 908.96 945.13 3,620.59 47,194.61 3,796.77 2,787.99 1,979.16 6,584.78 I 3,534.94 (701.68) (197.30)1 (1,657.26) (332.23) (35.44) (42.59) 2,805.76 2,079.16 1,783.24 4,884.93 3,206.68 Profil/ (Loss) for the period (After Tax) 2,805.76 2,079.16 1,783.24 4,884.93 3,206.68 VINT~E E EE BEVER~GE5 bIMITED (CIN No. LI5IOOTGI98OPLCI6I2IO) REGISTERED & CORPORATE OFFICE: Vintage Coffee House, # 124, No.1-80111L1124/401, Diamond Hills, Lumbini Avenue, Gachibowli, Hitech City, Hyderabad -500032, Telangana, INDIA Phone +91 040 40266650, Fax: +91 040 27700805 I E-mail: mdo@vcbl.coffee I Website: www.vcbl.coffee
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6’ 1~~ VINTAGE COFFEE AND BEVERAGES LIMITED CIN: L15100TG198OPLC16121O Regd Off: Vintage Coffee House,#124, No: 1-80/1/1/124/401, Diamond Hills, Lumbini Avenue, Hitech City, Gachibowli,Hyderabad,Telangana,India-500 032 Statement of Unaudited Financial Results for the Quarter and Half-Year Ended September 30, 2026 Quarterly Half-Yearly Year ended Sr No 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 Particular . Restated Not- Restated Not-Restated Restated Unaudited UnauditedUnaudited Unaudited Unaudited Audited 5 Total Comprehensive income for the period 2,805.76 2,079.16 1,783.24 4,884.93 3,206.68 7,219.30 (13+14) Attributable to: Equity holders of the Parent 2,805.76 2,079.16 1,783.24 4,884.93 3,206.68 7,219.30 Non-controlling interests - - - - Earnings Per Share (EPS) (For continuing - - 6 operations) (a) Basic (not annualised for the quarter and 1.92 1.43 1.23 3.34 2.22 5.22 half year ended) (b) Diluted (not annualised for the quarter and 1.92 1.43 1.23 3.34 2.22 5.21 half year ended) Earnings Per Share (EPS) (For Discontinuing 7 operations) ( a) Basic (not annualised for the quarter and - - - - - - half year ended) (b) Diluted (not annualised for the quarter and - - - - - - hall year ended) Earnings Per Share (EPS) (For Discontinuing & 18 Continuing operations) (a) Basic (not annualised for the quarter and half year ended) 1.92 1.43 1.23 3.34 2.22 5.22 (b) Diluted (not annualised for the quarter and half year ended) 1.92 1.43 1.23 3.34 2.22 5.21 VINThGE EUFFEE ~ND BEVER~iGE5 bIMITED (CIN No. LI5IOOTGI98OPLCI6I2IO) REGISTERED & CORPORATE OFFICE: Vintage Coffee House, #124, No.1-80/1/L1124/401, Diamond Hills, Lumbini Avenue, Gachibowli, Hitech City, Hyderabad -500032, Telangana, INDIA Phone +91 040 40266650, Fax: +91 040 27700805 I E-mail: mdo@vcbl.coffee I Website: www.vcbl.coffee
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C’ 1’~~ VINTAGE COFFEE AND BEVERAGES LIMITED CIN: L15100TG1980PLC161210 Regd Off: Vintage Coffee House,#124, No: 1-80/1/1/124/401, Diamond Hills, Lumbini Avenue, Hitech City, Gachibowli,Hyderabad,Telangana,India-500 032 Summary of Statement of Assets and Liabilities for the Quarter and Half-Year ended September 30,2026 (Rs.In Lakhs) Statement of Assets and Liabilities Particulars • ASSETS Non-current assets (a) Property, Plant and Equipment (b) Capital work-in-progress (d) Goodwill (e) Other Intangible Assets (iii) Loans (k) Other non-current Assets Total Non-Current Assets 2 Current assets (a) Inventories (b) Financial Assets (ii) Trade receivables (iii) Cash and cash equivalents (c) Current Tax Assets (Net) (d) Other current assets Total Current Assets TOTAL ASSETS B. EQUITY AND LIABILITIES Equity (a) Equity Share capital (b) Other Equity (Reserves & Surplus) 30-09-2026 I 31-03-2026 Restated Audited 38,025.64 I 36,303.92 11,491.53 15,405.38 5,653.98 5,214.06 37,764.95 36,174.88 75,790.59 72,478.80 VINTIiGE EOF E ~ND BEVER~iGE5 bIMITED (CIN No. LI5IOOTGI98OPLCI6I2IO) REGISTERED & CORPORATE OFFICE: Vintage Coffee House, # 124, No.1-8011/L/1241401, Diamond Hills, Lumbini Avenue, Gachibowli, Hitech City, Hyderabad -500032, Telangana, INDIA Phone +91 040 40266650, Fax: +91 040 27700805 I E-mail: mdo@vcbl.coffee I Website: www.vcbl.coffee (Un-audited) 14,079.15 13,016.11 12.51 143.25 10,774.62 10,787.07 12,128.99 7,264.50 5.20 943.61 5,174.55 10,371.17 13,339.27 8,605.44 3,859.00 TotalE uity 14,648.84 40,417.79 ‘1~ 14,568.84 42,352.49 55,066.63 I 56,921.33
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(Cs ~ 4. VINTAGE COFFEE AND BEVERAGES LIMITED CIN: L15100TG198OPLC16121O Regd Off: Vintage Coffee House,#124, No: 1-80/1/1/124/401, Diamond Hills, Lumbini Avenue, Hitech City, Gachibowli,Hyderabad,Telangana,India-500 032 Summary of Statement of Assets and Liabilities for the Quarter and Half-Year ended September 30,2026 (Rs.In Lakhs) Statement of Assets and Liabilities 30-09-2026 31-03-2026 Particulars . Restated(Un-audited) Audited Liabilities 2 Non-current liabilities (a) Financial Liabilities (i) Borrowings 5,018.05 5,630.58 (ii) Trade Payables - 168.53 (c) Deferred tax liabilities (Net) 654.00 611.41 Total Non-current liabilities 5,672.05 6,410.52 3 Current liabilities (a) Financial Liabilities (i) Borrowings 8,049.46 6,731.94 (ii) Trade Payables 3,370.88 372.63 (b) Other current liabilities 237.06 371.92 (c) Provisions 3,394.51 1,670.48 Total Current liabilities 15,051.91 9,146.97 TOTAL EQUITY AND LIABILITIES 75,790.59 72,478.80 ‘P VINT~1iGE EUFFEE ~ND BEVER~iGE5 lIMITED (CIN No. LI5IOOTGI98OPLCI6I2IO) REGISTERED & CORPORATE OFFICE: Vintage Coffee House, # 124, No.1-80/1/L/124/401, Diamond Hills, Lumbini Avenue, Gachibowli, Hitech City, Hyderabad -500032, Telangana, INDIA Phone +91 040 40266650, Fax: +91 040 27700805 I E-mail: mdo@vcbicoffee I Website: www.vcbl.coffee
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VINTAGE COFFEE AND BEVERAGES LIMITED CIN: L15100TG19SOPLC161210 Regd Off: Vintage Coffee House,#124, No: 1-80/I/[/124/401, Diamond Hills, Lumbini Avenue, Hitech City, Gachibowli,Hyderabad,Telangana,India-500 032 Unaudited Cash Flow Statement for the Period ended September30 2026 (Rs. In Lakhs) 30-09-2026 30-09-2025 Particulars Unaudited,Unaudited Not Restated A. CASH FLOWS FROM OPERATING ACTWITIES Net profit before tax 6,584.78 3,534.94 Adjustments for: Depreciation and amortization expenses 627.06 417.84 Interest/Other income (328.00) (242.59) Finance cost 490.64 326.44 Operating profit before working capital changes 7,374.48 4,036.63 Changes in operating assets and liabilities: (Increase)/Decrease in Trade Receivables (2,066.11) (3,982.81) (Increase)/Decrease in Inventory (1,120.35) (1,212.93) (Increase)/Decrease in Other Non- Current Assets (478.82) (840.57) (Increase)/Decrease in Other Current Assets (1,355.06) (158.37) Increase/(Decrease) in Trade Payabies 2,829.72 (373.10) Increase/ (Decrease) in Provisions / Other CL 1,589.17 462.67 Changes in Working Capital (601.45) (6,105.11) Cash generated from operations 6,773.03 (2,068.48) Income Taxes Paid (1,656.66) (327.27) NET CASH FROM OPERATING ACTIVITIES (A) 5,116.37 (2,395.74) B. CASH FLOWS FROM INVESTING ACTIVITIES Purchase of PPE (mci. CWIP) & advances for Capital Goods (9,934.81) (3,489.07) Interest / Other income received 328.00 242.59 NET CASH FROM! (USED IN) INVESTING ACTIVITIES (B) (9,606.81) (3,246.48) C. CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from issue of Share Capital 744.00 19,214.20 Proceeds/Repayment from Current Borrowings 1,317.51 (416.15) Proceeds/Repayment from Non-current Borrowings 187.84 1,867.55 Finance cost paid (490.64) (326.44) Dividend paid (219.73) (130.08) NET CASH FROM! (USED IN) FINANCING ACTIVITIES (C) 1,538.98 20,209.07 NET INCREASE! (DECREASE) IN CASH & CASH EQUIVALENTS (A+B+C) (2,951.45) 14,566.84 CASH & CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR 8,605.44 680.22 CASH & CASH EQUIVALENTS AT THE ENDING OF THE PERIOD 5,653.98 15,247.07 VINT~E EOFFEE ~ND BEVER~iGE5 lIMITED (CIN No. LI 5100TG1980PLC161210) REGISTERED & CORPORATE OFFICE: Vintage Coffee House, # 124, No.l-80/l/U124/401, Diamond Hills, Lumbini Avenue, Gachibowli, Hitech City, Hyderabad -500032, Telangana, INDIA Phone +91 040 40266650, Fax: +91 040 27700805 E-mail: mdo@vcbl.coffee Website: www.vcbl.coffee
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..~t~ ~ (C’ ~ 4.4. :: Notes:: 1. The Un-Audited Standalone and Consolidated Financial Results for the Quarter and Half- Year ended on September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 4, 2026. The Statutory Auditors of the Company have carried out their Limited Review Report on the Statement and have issued an unmodified opinion. 2. The Hon’ble National Company Law Tribunal, Hyderabad, vide its order dated 21 July 2026, has sanctioned the Scheme of Amalgamation of 1. Vintage Coffee Private Limited (“Transferor Company”) 2. Delecto Foods Private Limited (“Transferor Company”) with Vintage Coffee and Beverages limited (“Transferee Company” or “the Company”) under sections 230 to 232 of the Companies Act, 2013, with the appointed date of 1 October 2025. The certified copy of the order was filed with the Registrar of Companies on 31 August 2026, being the effective date of the Scheme. As the Transferor and the Company are under common control, the amalgamation has been accounted for using the pooling of interest’s method in accordance with Appendix C of md AS 103 “Business Combinations”, as prescribed in the Scheme. Accordingly, the assets, liabilities and reserves of the Transferor have been recorded at their carrying values with effect from the appointed date, inter company balances and transactions have been eliminated, and the figures for the quarter ended 30 June 2026 and the year ended 31 March 2026 have been restated to include the Transferor from 1 October 2025. The figures for the quarter and six months ended 30 September 2025 pertain to the period before the appointed date and have not been restated. Consequently, the figures for the current periods are not comparable with those for the quarter and six months ended 30 September 2025. 3. The Financial Results for the Quarter and Half-Year ended September 30, 2026 have been prepared in accordance with the recognition and measuremert of principals laid down in the md AS. 4. Segment reporting is not applicable to the Company as it operates in only one segment, i.e. Trading, Manufacturing and Export of Instant Coffee and Instant Chicory Products. 5. The figures for the previous quarter/year have been regrouped, re-casted and rearranged, wherever considered necessary. 6. The Results for the Quarter and Half-Year ended September 30,2026 are also available on Bombay Stock Exchange website and National Stock Exchange website and on Company’s website. DATE:4th NOVEMBER,2026 D ON BEHALF OF BOARD PLACE: HYDERABAD ala krishna Tati Ma aging Director DIN:02181095 VINT~E EO FEE ~ND BEVER~U~E5 bIMITED (CIN No. LI5IOOTGI98OPLCI6I2IO) REGISTERED & CORPORATE OFFICE: Vintage Coffee House, # 124, No.l-80111L1124/401, Diamond Hills Lumbini Avenue, Gachibowli, Hitech City, Hyderabad -500032, Telangana, INDIA Phone +91 040 40266650, Fax: +91 040 27700805 I E-mail: mdo@vcbl.coffee I Website: www.vcbl.coffee F
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Sreedar e a Associates • Chartered Accountants I N D I A Independent Auditor’s Review Report on the Quarterly and Year to date Unaudited Financial Results of Vintage Coffee and Beverages Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors of Vintage Coffee and Beverages Limited 1. We have reviewed the unaudited financial results of Vmtage Coffee and Beverages Limited (‘the Company’) for the Quarter and Half Year ended 30th September 2026 (the ‘Statement’) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the ‘Listing Regulations’). 2. The Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accointing Standard 34, (md 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 India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company’s Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This Standards 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 persons 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 and consequently does not enable us to obtain assurance that we 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 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘md AS’) specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. Emphasis of Matter We draw attention to Note 2 to the Statement, which describes the Scheme of Amalgamation of 1. Vintage Coffee Private Limited (“Transferor Company”) 2. Delecto Foods Private Limited (“Transferor Company”) with Vintage Coffee and Beverages limited (“Transferee Company” or “the Company”), sanctioned by the NCLT vide order dated 21 July 2026 with the appointed date of 1 October 2025, and accounted for under Appendix C of md AS 103. Figures for the quarter ended 30 June 2026 and the year ended 31 March 2026 have been restated, while figures for the quarter and six months ended 30 September 2025 have not restated, and are therefore not comparable. SREEDAR MORAN & ASSOCIATES Firm Registration No: Q 3rd Floor, Tower B, Win Win Hub, JNTU - Hi-Tech City Main Road, Hi-Tech City, Madhapur, Hyderabad - 500 081, Telangana. ~ +91 73372 24622, +91 7799 009346 contact sreedarmohari.com www.sreedarmohan.com Our Offices at Hvderabad Bancialore Guntur
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Sreedar Associates • Chartered Accountants Our conclusion is not modified in respect of this matter. 6. Other Matter INDIA The comparative financial information for the quarter ended 30 June 2026 and the year ended 31 March 2026 (before restatement), and for the quarter and six months ended 30 September 2025, was reviewed or audited by the predecessor auditors, Mis, S. Bhalotia & Associates who expressed an unmodified opinion. We have performed procedures on the restatement adjustments described in Note 5 above. Our conclusion is not modified in respect of this matter. For Sreedar Mohan & Associates Chartered Accountants 1CM Firm registration number: 012722S Vidyasagar Macharla Partner Membership No: 223056 UDIN: 262230565GVTSC9600 Place: Hyderabad Date: 4th November’ 2026 SPEEDAR MOHAN & ASSOCIATES Firm Registration No: 0127225 o 3rd Floor, Tower B, Win Win Hub, JNTLJ - Hi-Tech city Main Road, Hi-Tech City, Madhapur, Hyderabad - 500 081, Telangana. ~ +91 73372 24622. +91 7799 009346 contact sreedarmohan.com www.sreedarmohan.com Our Offices at: Hyderabad Bangalore Guntur