ABD Discloses RPTs for Half Year Ended March 31

Allied Blenders & Distillers Limited submitted its disclosure of related party transactions (RPTs) under Regulation 23(9) of the SEBI Listing Regulations for the half year ended March 31, 2026. The filing, dated May 14, 2026, was made in accordance with the SEBI Master Circular and uploaded on the company's website. All transactions were approved by the audit committee.

Transactions with ABD Dwellings Private Limited and ABD Foundation

The filing details transactions with subsidiaries ABD Dwellings Private Limited and ABD Foundation. The loan extended to ABD Dwellings Private Limited carries an interest rate of 10.00%, is unsecured, and repayable on demand.

Sr. No.	Counterparty	Transaction Type	Value (₹ Lakhs)	Opening Balance (₹ Lakhs)	Closing Balance (₹ Lakhs)
1	ABD Dwellings Private Limited	Loan	4.24	4,654.57	4,659.12
2	ABD Dwellings Private Limited	Interest Received	0.32	0.00	0.00
3	ABD Foundation	Advance	0.06	0.00	0.06

Transactions with ABD Maestro Private Limited

ABD Maestro Private Limited was the counterparty in the largest number of transactions. The investment in the entity increased from an opening balance of ₹1,400.00 lakhs to ₹4,200.00 lakhs.

Sr. No.	Transaction Type	Details	Value (₹ Lakhs)	Opening Balance (₹ Lakhs)	Closing Balance (₹ Lakhs)
4	Investment	—	2,800.00	1,400.00	4,200.00
5	Sale of Goods or Services	—	372.50	0.00	0.00
6	Any Other Transaction	Royalty Fees	0.05	0.00	0.00
7	Any Other Transaction	Office Rent	12.96	0.00	0.00
8	Any Other Transaction	Job Work Charges	30.61	0.00	0.00
9	Any Other Transaction	Sharing SAP License Fees	4.72	0.00	0.00
10	Any Other Transaction	Shared Resources Cost	19.86	0.00	0.00
11	Interest Received	—	244.13	0.00	0.00

Other Subsidiary and Related Party Transactions

Significant transactions were recorded with other subsidiaries and related parties, including Minakshi Agro Industries LLP and NV Distilleries & Breweries. Interest paid to Key Management Personnel Bina K Chhabria amounted to ₹1,006.95 lakhs against an opening balance of ₹18,195.00 lakhs.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-0.06%	+5.93%	+7.53%	-7.28%	+45.19%	+79.88%

Allied Blenders & Distillers has granted 2,25,000 stock options to eligible employees under the ABD Employee Stock Option Scheme-2024, following approval by the company's Nomination and Remuneration Committee at its meeting held on May 12, 2026. The committee meeting concluded at 7:30 P.M. (IST). The grant has been disclosed to stock exchanges pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Details of the ESOP Grant

The stock options have been granted at a price of ₹588.45 per option, determined on the basis of the market price of the company's equity shares immediately prior to the grant date. Each option, upon exercise, entitles the holder to one equity share of Allied Blenders & Distillers with a face value of ₹2/- each. The grant is compliant with the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021.

The table below summarises the key parameters of the ESOP grant:

Parameter:	Details
Number of Options Granted:	2,25,000
Scheme Name:	ABD Employee Stock Option Scheme-2024
Exercise Price:	₹588.45 per stock option
Face Value of Underlying Share:	₹2/- per equity share
Exercise Period:	Within 4 years from respective vesting date

Vesting Schedule

The options are structured with a purely performance-based vesting schedule, spread equally across four tranches over 48 months from the date of grant. There is no time-based vesting component under this grant. The vesting details are as follows:

Vesting Date:	Options to Vest	Time-Based Vesting	Performance-Based Vesting
12 months from grant date:	25% of options granted	0%	25%
24 months from grant date:	25% of options granted	0%	25%
36 months from grant date:	25% of options granted	0%	25%
48 months from grant date:	25% of options granted	0%	25%

Compliance and Disclosure

The intimation has been made in accordance with SEBI Master Circular No. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026. The disclosure was signed by Sumeet Maheshwari, Company Secretary and Compliance Officer (Membership No. A15145), on behalf of Allied Blenders & Distillers. The company has also uploaded the intimation on its official website at www.abdindia.com . All other parameters including options exercised, options lapsed, money realised, and variation of terms are reported as not applicable at this stage.