Everbrands India Limited

• Investment in our wholly-owned Subsidiary, CBIPL for the purposes of: Repayment and/or pre-payment, in full, or in part, of the outstanding borrowings availed by CBIPL₹125 Cr
• Investment in our wholly-owned Subsidiary, CBIPL for the purpose of funding capital expenditure for setting up of New Subway Stores under the COCO format₹327 Cr
• General corporate purposes

Except as disclosed in this section, there are no outstanding (i) criminal proceedings, (ii) actions taken by regulatory authorities and statutory authorities, (iii) claims related to direct and indirect tax matters, and (iv) other litigations, including civil proceedings and arbitration matters, involving the Company, its Subsidiaries, Promoters and Directors. Further, except as stated in this section, there are no (a) disciplinary actions including any penalties imposed by the SEBI or the Stock Exchanges against our Promoters in the last five Financial Years, (b) pending litigation involving our Group Companies which may have a material impact, (c) outstanding criminal proceedings involving the Key Managerial Personnel and Senior Management, and (d) outstanding action by regulatory and statutory authorities against the Key Managerial Personnel and Senior Management. Outstanding claims related to direct and indirect taxes involving the Relevant Parties are disclosed in a consolidated manner, giving the number of cases and total amount involved, and in a descriptive manner, wherein the amount involved exceeds the Materiality Threshold specified above. Except as stated in this section, there are no outstanding material dues to creditors of our Company.

• A significant portion (71.74% for Fiscal 2026) of revenue is derived from the QSR vertical, making the business vulnerable to any adverse development affecting operations, Subway's brand reputation, or the QSR vertical generally.(Revenue Concentration)

• The business is dependent on the continuance of Master Franchise Agreements (MFAs) with Subway Global; if terminated or amended, it could adversely affect operations, cash flows, and financial condition.(Contractual Obligations)

• The company has not met store development requirements in Sri Lanka and Bangladesh due to macroeconomic factors, which could entitle Subway Global to cease granting exclusivity, potentially increasing competition and adversely affecting growth prospects.(Regulatory / Contractual)

• The business is directly tied to the global performance and reputation of Subway International B.V.; factors affecting Subway Global globally (e.g., food safety issues, operational failures, adverse publicity) could materially impact the business.(Brand Reputation)

• The company relies significantly on the MFAs for operating and developing stores, which contribute to a significant portion of revenue.(Revenue Concentration)

• The MFAs require adherence to Subway Global's system standards covering business operations, hygiene, product quality, and customer service; failure to do so could harm the Subway brand's reputation.(Operational)

• The company cannot assure that Subway as a brand will remain competitive against other well-established international QSR chains.(Competition)

• The company relies on the TKC Report (Industry Report on Food Services Market in India) for industry data; reliance on this paid report for investment decisions involves inherent risks.(Data Reliability)

Each bar is a fixed formula applied to the figures shown above, scored 0–100. This is a reading of what the company disclosed — not a recommendation to apply or avoid, not a price target, and not a prediction of listing performance. Dimensions that could not be extracted are excluded rather than assumed, so coverage varies between documents.