Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 & H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30(2) and 33

Date of Board Meeting / Approval: November 7, 2026 (commenced at 12:15 pm, concluded at 12:50 pm)

Audit Opinion: The Statutory Auditors, Pulindra Patel & Co., carried out a 'Limited Review'. The review report states that nothing has come to their attention to believe the statements contain any material misstatement. The opinion is clean/unmodified.

Auditor’s Comment: The auditors noted that the consolidated results include a subsidiary not reviewed by them, with total assets of ₹60,965.59 lakhs and total revenue of ₹22,838.45 lakhs for the quarter. Their conclusion on the statement is not modified in respect of this matter.

Key Financial Highlights [₹ Lakhs]

Consolidated Results:

Quarter ended September 30, 2026 (Q2 FY27):

  • Revenue From Operations: ₹27,399.54
  • Other Income: ₹1,766.92
  • Total Income: ₹29,166.46
  • Profit Before Tax: ₹6,731.62
  • Profit After Tax: ₹4,939.88
  • EPS (Basic) (Not Annualised): ₹4.38
  • EPS (Diluted) (Not Annualised): ₹2.96*

*adjusted post bonus shares issue

Half Year ended September 30, 2026 (H1 FY27):

  • Revenue From Operations: ₹60,002.17
  • Other Income: ₹5,530.22
  • Total Income: ₹65,532.39
  • Profit Before Tax: ₹16,469.61
  • Profit After Tax: ₹12,337.32
  • EPS (Basic) (Not Annualised): ₹10.93
  • EPS (Diluted) (Not Annualised): ₹9.51

YoY Consolidated Growth (Q2 FY27 vs Q2 FY26):

  • Revenue: +44% (from ₹19,281.22 Lakhs)
  • Profit After Tax: +58% (from ₹3,135.84 Lakhs)
  • EBITDA: +55.3% (from ₹474 Lakhs to ₹736 Lakhs)
  • EBITDA Margin: 25.24% (up 176 bps from 23.48%)
  • PAT Margin: 16.94% (up 141 bps from 15.53%)

YoY Consolidated Growth (H1 FY27 vs H1 FY26):

  • Revenue: +50% (from ₹42,254.38 Lakhs)
  • Profit After Tax: +90% (from ₹6,497.44 Lakhs)
  • EBITDA: +87.8% (from ₹945.4 Lakhs to ₹1,775.3 Lakhs)
  • EBITDA Margin: 27.1% (up 550 bps from 21.6%)
  • PAT Margin: 18.8% (up 398 bps from 14.8%)

Consolidated Assets and Liabilities (as of September 30, 2026):

  • Cash and Cash Equivalents: ₹21,906.82 Lakhs
  • Bank balances other than cash equivalents: ₹5,972.11 Lakhs
  • Total Cash & Cash Equivalents (including investments): ₹45,782.5 Lakhs [as stated in press release]
  • Inventories: ₹57,388.86 Lakhs
  • Trade Receivables: ₹24,648.19 Lakhs
  • Total Assets: ₹143,780.16 Lakhs
  • Total Equity: ₹124,490.06 Lakhs
  • Paid-up Equity Share Capital: ₹3,011.14 Lakhs (Face Value ₹2 per share)
  • Other Equity: ₹120,966.31 Lakhs
  • Total Liabilities: ₹19,290.10 Lakhs
  • Debt: Not Specified as a separate line item. Borrowings are not listed under current or non-current liabilities in the provided balance sheet snippet.

Standalone Results:

Quarter ended September 30, 2026 (Q2 FY27):

  • Revenue From Operations: ₹16,326.25
  • Other Income: ₹2,117.10
  • Total Income: ₹18,443.35
  • Profit Before Tax: ₹2,949.10
  • Profit After Tax: ₹2,542.84
  • EPS (Basic) (Not Annualised): ₹2.25
  • EPS (Diluted) (Not Annualised): ₹1.87

Half Year ended September 30, 2026 (H1 FY27):

  • Revenue From Operations: ₹31,227.14
  • Other Income: ₹2,693.71
  • Total Income: ₹33,920.85
  • Profit Before Tax: ₹4,040.59
  • Profit After Tax: ₹3,284.80
  • EPS (Basic) (Not Annualised): ₹2.91
  • EPS (Diluted) (Not Annualised): ₹2.53

Standalone Assets and Liabilities (as of September 30, 2026):

  • Cash and Cash Equivalents: ₹8,220.28 Lakhs
  • Bank balances other than cash equivalents: ₹5,972.11 Lakhs
  • Investments: ₹11,842.34 Lakhs
  • Total Assets: ₹71,902.88 Lakhs
  • Total Equity: ₹57,572.98 Lakhs
  • Paid-up Equity Share Capital: ₹3,011.14 Lakhs
  • Other Equity: ₹54,561.84 Lakhs

Segment-wise Performance [₹ Lakhs] (Consolidated):

The Group has two reportable segments: Jewellery and Investments.

Segment Revenue for Q2 FY27:

  • Jewellery: ₹28,308.42
  • Investments: ₹858.04
  • Total: ₹29,166.46

Segment Results (Profit before interest & tax) for Q2 FY27:

  • Jewellery: ₹6,059.73
  • Investments: ₹847.14
  • Total Segment Profit: ₹6,906.87

Segment Assets (as of September 30, 2026):

  • Jewellery: ₹94,791.03
  • Investments: ₹20,971.53
  • Unallocated: ₹27,878.93
  • Total Segment Assets: ₹143,641.49

Corporate Actions:

  • Dividend: The Board declared the 1st Interim Dividend for FY 2026-27 at the rate of ₹2 per equity share (100%) on the face value of ₹2 each. The total payout amounts to ₹3,011.14 Lakhs on 15,05,57,125 equity shares.
  • Record Date: Friday, November 13, 2026, has been fixed as the Record Date for determining shareholders eligible for the dividend.
  • Payment Date: Payment of the interim dividend shall start from Wednesday, November 25, 2026.
  • TDS will be applicable on the dividend as per the Income Tax Act, 1961.

Other Significant Information:

  • Operational Highlights (from Press Release): Lab Grown Diamond (LGD) jewellery exports contributed 91.2% to overall export sales mix in Q2 FY27 (vs 90% in Q2 FY26). Online revenue accounted for 19.4% of revenue. The order book position as of September 30, 2026, was about ₹2,250 million.
  • ORIGEM Retail Update: The company has 29 operational ORIGEM stores selling lab grown diamond jewellery. For Q2 FY27, these stores recorded a total revenue of ₹113 million. New sales enablers like a Digital 3D Ring Builder and an expanded Life-Time Exchange program have been introduced.
  • Management Commentary: Executive Chairman Mr. Rashesh Bhansali attributed growth to strong relationships with global retailers and the shift towards Lab Grown Diamonds. Managing Director Mr. Anmol Bhansali highlighted the strength of the company's design-led, omni-channel business model.
  • Entities in Consolidation: The consolidated results include Goldiam International Limited (Holding Co.), Goldiam Jewellery Ltd. (Wholly owned subsidiary), Goldiam USA Inc. (Wholly owned subsidiary), Diagold Designs LLP (Subsidiary), and Eco- Friendly Diamond LLP (Subsidiary).