BSE FMCG Sector Regulatory Filings — October 28, 2026

28-10-2026

United Spirits Limited reported consolidated total income of ₹7,079 Cr for the quarter ended September 30, 2026 (vs ₹7,276 Cr in the prior-year quarter, a decline of about 2.7%), while consolidated profit for the period was ₹428 Cr versus ₹464 Cr a year earlier (down about 7.8%), with the Sports segment reclassified as discontinued operations. Half-year revenue from operations rose to ₹13,136 Cr from ₹13,022 Cr (about 0.9%), but consolidated PAT from continuing operations fell to ₹697 Cr from ₹724 Cr, and the quarter showed a sharp swing in discontinued operations to a loss of ₹32 Cr. The filing also re-states ongoing historical regulatory matters (SEBI, ED, RBI queries) and litigation with UBHL and IDBI Bank, with auditors drawing attention to these without modifying their conclusions.

• · Sports segment (RCSPL) reclassified to discontinued operations; sale to purchasers under an Amended and Restated SPA is awaiting BCCI approval, with completion expected within 12 months
• · Consolidated profit from discontinued operations swung to a ₹32 Cr loss in Q2 FY27 versus a ₹226 Cr profit in Q1 FY27, while half-year discontinued profit was ₹194 Cr versus ₹157 Cr
• · Standalone quarterly profit for the period fell to ₹462 Cr from ₹472 Cr in the prior-year quarter and ₹391 Cr in Q1 FY27
• · Cash and cash equivalents rose to ₹1,178 Cr (consolidated, continuing) at Sep 30, 2026 from ₹859 Cr at March 31, 2026
• · Excise duty expense rose to ₹3,750 Cr in the quarter, versus ₹4,026 Cr in the prior-year quarter; advertisement and sales promotion spend rose to ₹381 Cr from ₹241 Cr
• · Auditors (Walker Chandiok & Co LLP) issued unmodified review conclusions, drawing attention to Note 6(a) historical regulatory matters, Note 6(b) UBHL dispute, and Note 6(c) IDBI Bank litigation without modifying conclusions
• · Auditor noted one subsidiary's financials (total assets ₹593 Cr) were reviewed by another auditor and seven subsidiaries were unreviewed, deemed not material

28-10-2026

United Spirits Limited reported standalone unaudited H1FY27 NSV of INR5,961 Cr. (+4.2% YoY) and Q2FY27 NSV of INR3,258 Cr. (+2.8% YoY), with Prestige & Above (P&A) growing 7.8% and 6.3% respectively. However, profitability weakened in the quarter: Q2FY27 EBITDA fell 4.3% to INR643 Cr. with margin contracting 146bps to 19.7%, and Q2 PAT declined 2.1% to INR462 Cr., while Popular segment NSV dropped 22.7% in Q2 and 20.6% in H1 due to Maharashtra MML and Karnataka excise changes. H1 PAT grew 16.8% to INR853 Cr., aided by INR150 Cr. dividend income and exceptional items.

• · Q2FY27 gross margin expanded 88bps to 48.0%, but was offset by higher A&P spend (11.6% of NSV vs 7.6%) and West Asia crisis cost pressure
• · Q2FY27 other income of INR64 Cr. and H1FY27 other income of INR286 Cr. include dividend income from RCSPL; Q1 dividend was INR150 Cr.
• · Q2FY27 exceptional gain of INR11 Cr. from sale of a manufacturing unit license under Supply Agility Program, versus H1FY27 exceptional charge of INR70 Cr.
• · Q2FY27 EPS was INR6.35 vs INR6.49 in Q2FY26; H1FY27 EPS was INR11.73 vs INR10.04
• · Maharashtra MML policy and Karnataka excise slab changes cited as key headwinds to Popular segment realisations
• · Company entered the Ready-to-Drink segment with Smirnoff Ice
• · Management expects a confident outlook into the festive quarter; Q&A call scheduled for 29 October 2026 at 4:00 pm IST

28-10-2026

United Spirits Limited's Board approved the appointment of Mr. Sameer Chugh as General Counsel, India (Senior Management Personnel), effective 1 December 2026. The filing also notes the resignation of Ms. Shobana Nikam, EVP and General Counsel, effective close of business on 31 October 2026, and the completion of interim General Counsel Ms. Archana Sasan's consulting tenure effective 31 December 2026. This is a routine senior management change disclosed under Regulation 30 of the SEBI Listing Regulations.

• · Sameer Chugh has over 30 years of legal leadership experience across regulated sectors, currently serving as Chief Legal Officer/General Counsel at Games24x7 and previously Group General Counsel at the Bharti Group.
• · Ms. Shobana Nikam's resignation is attributed to personal reasons, as stated in her resignation email dated 27 October 2026.
• · Board meeting commenced at 14:00 IST and concluded at 15:50 IST on 28 October 2026, based on Nomination and Remuneration Committee recommendation.
• · Ms. Archana Sasan's cessation as SMP is a completion of tenure, not a resignation or removal.

28-10-2026

United Spirits Limited's Board of Directors, at its meeting on 28 October 2026, reviewed and amended the Code of Internal Procedures and Conduct for Regulating, Monitoring and Reporting Trading by Insiders under Regulation 8(2) of the SEBI PIT Regulations, 2015. The amended Code is effective from 29 October 2026 and has been published on the company's website. The filing discloses no financial results, transactions, or regulatory penalties.

• · Trading window closes from the first calendar day of each quarter until 48 hours after UPSI is made generally available
• · Designated Persons must execute pre-cleared trades within seven days of pre-clearance approval
• · Pre-clearance requirement applies when aggregate trades in a calendar quarter reach Rs 10 lakh
• · Contra trades are prohibited for six months after a pre-cleared trade unless exempted; profits are disgorged to the Investor Protection and Education Fund
• · Filing references the Company's website (www.diageoindia.com) and stock codes 532432 (BSE) and UNITDSPR (NSE)

28-10-2026

Hindustan Unilever Limited reported consolidated turnover of ₹ 18,071 crore for the quarter ended 30 September 2026, with Underlying Sales Growth (USG) of 15%, its highest in 14 quarters, and Underlying Volume Growth (UVG) of 7%. EBITDA rose 8% YoY to ₹ 4,089 crore (22.6% margin), and PAT before exceptional items (bei) grew 9%, while reported PAT of ₹ 2,796 crore was flat YoY due to a one-off tax-related gain of ₹ 273 crore in the base period. The Board also declared an interim dividend of ₹ 19 per share for FY27.

• · Interim dividend record date is Thursday, 12 November 2026; payment date is Wednesday, 25 November 2026.
• · Home Care USG was 22%, Beauty & Wellbeing 16%, Personal Care 9%, and Foods 9%, with Oral Care delivering only low-single-digit USG.
• · Foods UVG was low-single digit, meaning Foods growth was driven mainly by price/mix rather than volume.
• · Minimalist Science Importation and Trade of cosmetics LTDA (Brazil) was consolidated only up to 8 September 2026.
• · Auditor's review included one subsidiary (Unilever Nepal Limited) reviewed by another auditor, without modifying the conclusion.
• · The Board meeting continued for other agenda items after the financial results and dividend were approved (discussion concluded 09:25 A.M. IST).

28-10-2026

Hindustan Unilever Limited reported consolidated turnover of ₹ 18,071 crore for the quarter ended 30 September 2026, with Underlying Sales Growth (USG) of 15%, its highest in 14 quarters, and Underlying Volume Growth of 7%. EBITDA rose 8% YoY to ₹ 4,089 crore (22.6% margin), and PAT before exceptional items (PAT bei) grew 9%, while reported PAT of ₹ 2,796 crore was flat YoY due to a ₹ 273 crore one-off tax-related gain in the base period. The Board also declared an interim dividend of ₹ 19 per share.

• · Interim dividend of ₹ 19 per equity share (face value Re. 1) for FY ending 31 March 2027; record date Thursday, 12 November 2026; payment date Wednesday, 25 November 2026.
• · Subsidiary Minimalist Importation and Trade of cosmetics LTDA (Brazil) was included only up to 08 September 2026.
• · Auditor relied on the review report of another auditor for subsidiary Unilever Nepal Limited, which was not reviewed by Walker Chandiok & Co LLP.
• · Home Care: 22% USG led by double-digit UVG; Beauty & Wellbeing: 16% USG; Personal Care: 9% USG with double-digit Skin Cleansing; Foods: 9% USG with low-single digit UVG.
• · Oral Care delivered only low-single digit USG within Personal Care; Coffee grew high-single digit within Foods.
• · Board meeting commenced 08:30 AM IST; discussion on results concluded 09:25 AM IST; meeting continued for other agenda items.

28-10-2026

Hindustan Unilever Limited reported consolidated results for the quarter ended 30 September 2026 (SQ'26), with total sales of Rs. 18,071 crores growing 15% YoY, while EBITDA of Rs. 4,089 crores grew 8% with margin declining 140 bps to 22.6%. Consolidated profit before tax before exceptional items rose to Rs. 3,812 crores (up 9% from Rs. 3,483 crores), but reported profit after tax was essentially flat at Rs. 2,796 crores versus Rs. 2,791 crores, as the prior-year quarter included a one-off tax gain of Rs. 273 crores. The Board declared an interim dividend of Rs. 19 per share with a record date of 12 November 2026.

• · Consolidated EBITDA margin declined to 22.6%, down 140 bps vs SQ'25
• · Beauty & wellbeing segment revenue rose 17% YoY to Rs. 4,319 crores (quarter)
• · Foods segment revenue rose 11% YoY to Rs. 3,849 crores
• · Interim dividend of Rs. 19 per share declared; record date 12 November 2026
• · Prior-year quarter included a one-off tax gain of Rs. 273 crores, distorting reported PAT comparison
• · Auditor's review of Unilever Nepal Limited (subsidiary) relied on another auditor's report; conclusion not modified

28-10-2026

Hindustan Unilever Limited reported consolidated results for the quarter ended 30th September 2026 with Turnover of ₹ 18,071 crore, Underlying Sales Growth (USG) of 15% (its highest in 14 quarters) and Underlying Volume Growth (UVG) of 7%. EBITDA rose 8% YoY to ₹ 4,089 crore, but EBITDA margin contracted 140 bps YoY to 22.6%, and reported PAT of ₹ 2,796 crore was flat YoY because the base period included ₹ 273 crore of one-off tax-related exceptional gains; PAT before exceptional items (bei) grew 9%. The Board declared an interim dividend of ₹ 19 per share for FY'27.

• · Personal Care Underlying Volume Growth was flat, against 9% USG, indicating price-led growth in that segment
• · Health & Wellbeing (OZiva) showed subdued performance within Beauty & Wellbeing
• · Foods UVG was only low-single digit, with Tea softened by inflation and mass tea weaker
• · Management guides FY'27 to be better than FY'26 and expects commodity inflation to continue in the short term
• · Mid-term EBITDA margin guided within 22-24%

28-10-2026

Hindustan Unilever Limited reported consolidated sales of Rs 18,071 crore for the quarter ended 30 September 2026 (SQ'26), growing 15% YoY, with EBITDA of Rs 4,089 crore (+8% YoY) and EBITDA margin of 22.6%, down 140 bps. Consolidated profit before tax before exceptional items rose to Rs 3,812 crore (+9% YoY), but reported profit after tax was flat at Rs 2,796 crore versus Rs 2,791 crore in the prior-year quarter, which included a one-off tax gain of Rs 273 crore. The Board declared an interim dividend of Rs 19 per share with a record date of 12 November 2026.

• · Consolidated sales grew 15% in the quarter, while EBITDA margin contracted 140 bps YoY to 22.6%.
• · Standalone PAT before exceptional items grew 11% to Rs 2,843 crore, while standalone reported PAT grew only 2% due to the prior-year one-off tax gain.
• · Consolidated and standalone segment results show Foods segment revenue of Rs 3,849 crore (up 9% YoY) with flat segment results of Rs 834 crore.
• · Consolidated net cash from operating activities for six months rose to Rs 8,022 crore from Rs 6,267 crore, while cash and cash equivalents fell to Rs 1,798 crore from Rs 2,583 crore at March 2026.
• · Interim dividend of Rs 19 per share for FY27 with record date 12 November 2026.

28-10-2026

Hindustan Unilever Limited disclosed under Regulation 30 of SEBI LODR that Minimalist Importation and Trade of Cosmetics LTDA, a non-operating, step-down subsidiary of Uprising Science Private Limited (itself a subsidiary of HUL) incorporated in Brazil, was voluntarily liquidated effective 8 September 2026. The company states the closure has no impact on operations, and the subsidiary contributed nil revenue and 0.00% of revenue for FY ending March 31, 2026.

• · Liquidation was voluntary and the disclosure followed receipt of confirmation of completion of the liquidation process and internal verification
• · Disclosure references SEBI Master Circular dated 30 January 2026
• · No sale or disposal consideration, buyer details, or related-party transaction involved (all Annexure-A items marked Not Applicable)