Orient Beverages Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2025

Notes for status of validity of Peer Review Certificate of Statutory Auditors:

Peer Review Certificate of our Auditor is valid upto 31.10.2024 and the audit firm has initiated the process of obtaining/ renewing Peer Rwview Certificate and the same is under process.

Notes:
1. The above standalone audited financial results of Orient Beverages Ltd. (the 'Company') for the quarter and year ended 31st March, 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 30th May, 2025.

2. The Company operates in one segment only i.e. Beverage, therefore there is no requirement of segment reporting.

3. These financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind-AS 34 "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India.

4. The Figures for the quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between audited figures in respect of full financial year and year to date figures up to the third quarter of respective financial years.

5. Figures of previous periods have been rearranged/ regrouped, wherever found necessary.