541967 Q1 2027 Earnings Report

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To , BSE Limited Phiroze Jeejeebhoy Towers , Dalal Street , Fort , Mumbai 400001 Scrip Code : 541967 S SKY GOLD & DIAMONDS MAKE IN BHARAT , FOR THE WORLD To , Date : 9th August 2026 National Stock Exchange of India Limited , Exchange Plaza , Plot No. C / 1 , G Block , Bandra- Kurla Complex , Bandra ( East ) , Mumbai 400051 Trading Symbol : SKYGOLD Subject : Disclosure under Regulation 30 and other applicable regulations of SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( LODR ) : Outcome of the Board Meeting held on 9th August 2026 . Dear Sir / Madam , In continuation of our prior intimation dated 5th August , 2026 , and pursuant to Regulation 30 and other applicable regulations of the Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , we wish to inform you that the Board of Directors ( " Board " ) of the Company has , at its meeting held today , i.e. , 9th August , 2026 , inter alia considered and approved : The Unaudited Standalone and Consolidated Financial Results : Unaudited Standalone and Consolidated Financial Results of the Company and Auditor's Limited Review Reports thereon for the quarter ended 30th June 2026 ( " Financial Results " ) . The Statutory Auditors have issued their Limited Review Reports on the Financial Results with an unmodified opinion . The Financial Results and the Statutory Auditor's Reports thereon are enclosed as Annexure I. Further , the financial results will be published in the newspaper in compliance with Regulation 47 of SEBI ( LODR ) Regulations , 2015 . The Board meeting commenced at 11:38 AM IST and concluded at 12:05 PM IST . This outcome is also being made available on the Company's website at : www.skygold.co.in Kindly take the same on record and oblige . For Sky Gold and Diamonds Limited , ( Formerly known as Sky Gold Limited ) Mangesh Chauhan Managing Director DIN : 02138048 Place : Navi Mumbai Encl .: As above . Sky Gold & Diamonds Limited ( Formerly Know As Sky Gold Ltd ) CIN No .: L36911MH2008PLC181989 Registered Office / Factory : Plot No. D - 222 / 2 , TTC Industrial Area , MIDC Shirawane , Navi Mumbai - 400 706 , Maharashtra , INDIA . Phone No : +91 914515 5000 Email Id : info@skygold.co.in Website : www.skygold.co.in

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Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai -400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Pune www.mska.in HO 602, Floor 6, Raheja Titanium Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +91 22 6974 0200 Independent Auditor’s Review Report on standalone unaudited financial results of Sky Gold and Diamonds Limited (formerly known as Sky Gold Limited) for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Sky Gold and Diamonds Limited (formerly known as Sky Gold Limited) 1. We have reviewed the accompanying statement of standalone unaudited financial results of Sky Gold and Diamonds Limited (formerly known as Sky Gold Limited) (hereinafter referred to as ‘the Company’) for the quarter ended June 30, 2026 (‘the Statement’) attached herewith , being submitted by the Company pursuant to the requir ements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements ) Regulations, 2015, as amended (‘the Regulations’). 2. This Statement, which is the responsibility of the Company’s Management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’ , prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the Regulations . Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above , nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 and other recogni sed accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The Statement for the quarter ended June 30, 2025, was reviewed by another auditor whose report dated July 23, 2025, expressed an unmodified conclusion on that Statement. The Statement for the quarter and year ended March 31, 2026, was audited by another auditor whose report dated May 27, 2026, expressed an unmodified opinion on that Statement. Our conclusion is not modified in respect of this matter. For M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No. 105047W/W101187 Ankush Agrawal Partner Membership No.: 159694 UDIN: 26159694UVTQCP8249 Place: Mumbai Date: August 09, 2026

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SKY GOLD & DIAMONDS —— MAKE IN BHARAT , FOR THE WORLD —— SKY GOLD AND DIAMONDS LIMITED (Previously known as SKY LD LIMITE Statement of unaudited standalone financial results for the quarter ended June 30, 2026 (Rs.in lakhs unless otherwise stated) Quarter ended Year ended . 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Particulars ‘Audited Unaudited (Refer note 3) Unaudited Audited Income Revenue from operations 1,44,004.43 1,37,244.23 81,080.60 4,70,837.76 Other income 687.62 1,204.42 339.60 2,821.73 Total income 1,44,692,05 1,38,448,65 81,420.20 4,73,659,49 Expenses Cost of raw materials consumed 1,50,292.05 1,37,727.76 85,277.14 4,47,090.53 Change in inventories of finished goods and work-in-progress (18,707.70) (12,198.75) (11,144.51) (16,183.04) Employee benefits expense 1,186.70 1,148.51 958.57 4,183.29 Finance costs 1,937.45 1,930.21 1,050.20 5,924.68 Depreciation and amortization expense 181.84 188.28 231.20 635.82 Other expenses 1,621.39 883.48 628.06 3,465.14 Total expenses 1,36,511,73 1,29,679,49 77,000.66 4,45,116.42 Profit before tax for the period/ year (1-2) 8,180.32 8,769.16 4,419.54 28,543.07 Tax expenses: Current tax 2,072.00 2,263.00 1,158.00 7,211.00 Deferred tax (credit)/ charge 49.56 46.17 2.71 23.86 Adjustment of tax relating to earlier year - 29.45 - 29.45 Total tax expenses 2,121.56 2,338.62 1,160.71 7,264.31 Profit after tax for the period/ year (3-4) 6,058.76 6,430.54 3,258.83 21,278.76 Other comprehensive income/ (loss): Items that will not be reclassified subsequently to profit or loss i, Re-measurement of employee defined benefit plans 2.64 6.88 (2.86) 10.57 ii. Income tax on (i) above (0.67) (1.73) 0.72 (2.66) (A) 1.97 5.15 (2.14) 7.91 Items that will be reclassified subsequently to profit or loss i, Fair value of non-trade investments (36.33) (945.82) 425.36 (762.81) ii. Income tax on (i) above (65.18) 135.25 (13.01) 156.90 (B) (101.51) (810.57) 412.35 (605.91) Other comprehensive income/ (loss) for the period/ year, net of tax (A)+(B) , (99.54) (805.42) 410.21 (598.00) Total comprehensive income for the period/ year (516) 5,959.22 5,025.12 3,009.04 20,080.70 Paid up equity share capital (face value of Rs, 10/- each) 15,487.39 15,487.39 14,876.88 15,487.39 Other equity 96,054.82 Earnings per share (in Rs.) (not annualised for the periods) Basic 3.91 4.15 2.22 13.97 Diluted 3.91 4.15 2.22 13.96 For SKY GOLD ANC)DIRVONDS LIMITED GESH CHAUHAN GING DIRECTOR Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) CIN No. : L36911MH2008PLC181989 Registered Office / Factory : Plot No. D-222/2, TTC Industrial Area, MIDC Shirawane, Navi Mumbai - 400 706, Maharashtra, INDIA. Phone No: +91 914515 5000 Email Id : info@skygold.co.in Website : www.skygold.co.in

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SKY GOLD & DIAMONDS —— MAKE IN BHARAT , FOR THE WORLD —— Notes to standalone unaudited financial results for the quarter ended 30th June, 2026 1) The standalone unaudited financial results of Sky Gold And Diamonds Limited (previously known as Sky Gold Limited) ("the Company") have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Sccurities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015 as amended. 2) The standalone unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 9th August 2026. These standalone unaudited financial results have been reviewed by the statutory auditors of the Company and they have issued an unmodified conclusion on these standalone unaudited financial results. 3) The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of the full financial year up to 31st March 2026 and the unaudited published year-to-date figures up to 31st December 2025 being the date of the end of the third quarter of the financial year which were subjected to a limited review. 4) The Company is engaged in the single operating segment of gold jewellery manufacturing. Accordingly, the Company has only one reportable segment and disclosure as per Ind AS 108 "Operating Segment" is not applicable. Further, the revenue of the Company is derived from the domestic and foreign market. Break-up of revenue based on geographical segment: Rs. in lakhs Particulars Quarter ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited Within India 1,23,072.92 1,19,051.17 68,412.14 4,08,764.11 Outside India 20,931.51 18,193.06 12,668.46 62,073.65 Total 1,44,004.43 1,37,244.23 81,080.60 4,70,837.76 ii The carrying amount of Non-current operating assets by location of assets: Rs. in lakhs Particulars Quarter ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited Within India 49,998.63 51,133.31 36,669.37 51,133.31 Outside India = ei - Total 49,998.63 §1,133.31 36,669.37 §1,133.31 5) Figures of previous periods/ year have been regrouped, wherever necessary. 6) The above standalone unaudited financial results are available on the Company's website viz. www.skygold.co.in and on the websites of BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com). For and on behalf of the Board of Directors of Sky Gold And Diamonds Limited ONDS LIMITED \ ANGESH CHAUHAN 1 GING DIRECTOR Place: Navi Mumbai Date: 9th August, 2026 Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) CIN No. : L36911MH2008PLC181989 Registered Office / Factory: Plot No. D-222/2, TTC Industrial Area, MIDC Shirawane, Navi Mumbai - 400 706, Maharashtra, INDIA. Phone No: +91 914515 5000 Email Id : info@skygold.co.in Website : www.skygold.co.in

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HO 602, Floor 6, Raheja Titanium Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +91 22 6974 0200 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai -400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Pune www.mska.in Independent Auditor’s Review Report on consolidated unaudited financial results of Sky Gold and Diamonds Limited (formerly known as Sky Gold Limited) for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 , as amended To the Board of Directors of Sky Gold and Diamonds Limited (formerly known as Sky Gold Limited) 1. We have reviewed the accompanying Statement of consolidated unaudited financial results of Sky Gold and Diamonds Limited (formerly known as Sky Gold Limited) (hereinafter referred to as ‘the Holding Company’) and its subsidiaries, (the Holding Company and its subsidiaries together referred to as the ‘Group’) for the quarter ended June 30, 2026 (‘the Statement’) attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements ) Regulations, 2015, as amended (‘the Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’ prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the Regulations . Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’ issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33 (8) of the Regulations, to the extent applicable. 4. This Statement includes the results of the Holding Company and the following entities: Sr. No Name of the entity Relationship with the Holding Company 1 Sparkling Chains Private Limited Wholly Owned Subsidiary 2 Starmangalsutra Private Limited Wholly Owned Subsidiary 3 Speed Bangle Private Limited Wholly Owned Subsidiary 4 Sky Souk Jewellery Trading LLC, UAE Wholly Owned Subsidiary 5 Shri Rishab Gold Subsidiary of Starmangalsutra Private Limited 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying S tatement prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information

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SKY GOLD & DIAMONDS —— MAKE IN BHARAT , FORTHE WORLD —— SKY GOLD AND DIAMONDS LIMITED (Previously known as SKY GOLD LIMITED) Statement of unaudited consolid; it i nded 30th June, 2026 (Rs, in lakhs unless otherwise stated) Quarter ended Year ended Particulars 30.06.2026 aM 30.06.2025 31.03.2026 Unaudited (Refer note 4) Unaudited Audited Income Revenue from operations 2,01,279.39 1,91,150.81 1,13,123.66 6,29,488.68 Other income 7195.38 1,662.23 434.11 3,639.70 Total income 2,02,074,77 1,92,813.04 1,13,557.77 6,33,128.38 Cost of raw materials consumed 2,00,641.75 1,87,391.98 1,18,161.93 5,98,660.56 Purchases of stock-in-trade 7,403.70 5,599.55 - 10,850.09 Hiei in inventories of finished goods, work-in-progress and stock- (25,516 58) (18,928.68) (14,172.26) (33,744.45) Employee benefits expense 1,678.74 1,706.08 1,198.14 5,733.39 Finance costs 2,535.00 2,681.52 1,326.88 7,884.83 Depreciation and amortization expense 453.15 433.80 357.24 1,283.19 Other expenses 1,398.68 1,312.48 798 87 4,554.33 Total expenses 1,88,594.44 1,80,196.73 1,07,670.80 §,95,221.94 Profit before tax for the period/ year (1-2) 13,480.33 12,616.31 5,886.97 37,906.44 Tax expenses: Current tax 2,909.00 3,382.98 1,570.00 9,610.52 Deferred tax (credit)/ charge 81.14 111.23 (41.76) 62.25 Adjustment of tax relating to earlier year - 50.57 - 50.57 Total tax expenses 2,990.14 3,544.78 1,528.24 9,723.34 Profit after tax for the period/ year (3-4) 10,490.19 9,071.53 4,358.73 28,183.10 Other comprehensive income/ (loss): Items that will not be reclassified subsequently to profit or loss i. Re-measurement of employee defined benefit plans 3.78 2.05 0.23 15.10 ii, Income tax on (i) above (0.90) (0.32) (0.06) (3.60 (A) 2.88 1.73 0.17 11.50 Items that will be reclassified subsequently to profit or loss i, Fair value of non-trade investments (36.33) (1,445.36) 610.44 (1,169.32) ii. Income tax on (i) above (65.18) 206.69 (39.47) 215.03 in, Foreign currency translation difference of foreign operations (155.64) - : - (B)| (257,15) (1,238.67) 570,97 (954.29) Other comprehensive income/ (loss) for the period/ year, net of tax (A}H(B) (254.27) (1,236.94) 571.14 (942.79) Total comprehensive income for the period/ year (5+6) 10,235.92 7,834.59 4,929.87 27,240.31 Profit attributable to: Owners of the Holding Company 10,327.85 8,427.89 4,358.73 27,532.49 Non-controlling interest 162,34 643.64 = 650,61 10,490.19 9,071.53 4,358.73 28,183.10 Other preh i (loss) attributable to: Owners of the Holding Company (254.27) (1,236.94) s71.14 (942.79) Non-controlling interest - “ « = (254.27) (1,236.94) 571.14 (942.79) Total comprehensive income/ (loss) attributable to: Owners of the Holding Company 10,073.58 7,190.95 4,929.87 26,589.70 Non-controlling interest 162.34 643.64 - 650.61 Total comprehensive income 10,235.92 7,834.59 4,929.87 27,240.31 Paid up equity share capital (face value of Rs. 10/- each) 15,487.39 15,487.39 14,876.88 15,487.39 Other equity 1,05,101.01 Earnings per share (in Rs.) (not annualised for the periods) Basic 6.67 5.44 2.97 18,07 Diluted 6.66 5.44 2.97 18.06 For SKY GOLD AND QIRMONDS LIMITED FSH CHAUHAN ING DIRECTOR Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) CIN No. : L36911MH2008PLC181989 Registered Office / Factory: Plot No. D-222/2, TTC Industrial Area, MIDC Shirawane, Navi Mumbai - 400 706, Maharashtra, INDIA. Phone No: +91 914515 5000 Email Id : info@skygold.co.in Website : www.skygold.co.in

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SKY GOLD & DIAMONDS —— MAKE IN BHARAT , FOR THE WORLD Notes to lidated unaudited fi ial results for the quarter ended 30th June, 2026 1) The consolidated unaudited financial results of Sky Gold And Diamonds Limited (previously knowm as Sky Gold Limited) (the "Holding Company") and its subsidiary (together referred as "Group"), and its associate have been prepared in accordance with Indian Accounting Standards (ind AS) notified under Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015 as amended. 2) The consolidated unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company at their meeting held on 9th August, 2026, These consolidated unaudited financial results have been reviewed by the statutory auditors of the Holding Company and they have issued an unmodified conclusion on these consolidated unaudited financial results. 3) The consolidated unaudited financial results of the Holding Company consist financial results of its wholly owned subsidiary companies namely Sparkling Chains Private Limited, Speed Bangle Private Limited, Sky Souk Jewellery Trading LLC, UAE, Starmangalsutra Private Limited and its step down subsidiary Shri Rishab Gold 4) The figures for the quarter ended 31st March, 2026 are the balancing figures between audited figures in respect of the full financial year up to 31st March, 2026 and the unaudited published year-to-date figures up to 31st December, 2025 being the date of the end of the third quarter of the financial year which were subjected to a limited review. 5) The Group operate in a single operating segment of uring and selling of gold jewellery. Accordingly, the Group has only one reportable segment and disclosure as per Ind AS 108 "Operating Segment" is not applicable. Further, the the revenue of the Group is derived from the domestic and foreign market. i, Break-up of revenue based on geographical segment: Rs. in lakhs Particulars Quarter ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited Within India 1,63,694.26 1,61,537.17 99,957.89 5,57,446,31 Outside India 37,585.13 29,613.64 13,165.77 72,042.37 Total 2,01,279.39 1,91,150.81 1,13,123.66 629,488.68 ii The carrying amount of Non-current operating assets by location of assets: Rs. in lakhs Particulars Quarter ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited Within India 39,095.46 39,963.21 22,586.40 39,963.21 Outside India 463.84 515.49 - 515.49 Total 39,559.30 40,478.70 22,586.40 40,478.70 6) Subsequent to quarter ended June 30, 2026, Starmangalsutra Private Limited, one of the wholly owned subsidiary, has suffered a financial loss of upto Rs. 1,070.00 lakhs arising from a fraud incident involving the unauthorized compromise of a company-issued mobile phone & laptop used by an employee. This was done by using very advanced deep-fake methodologies like profile cloning & coercion to get the transfers done. A complaint was filed with the Cyber Police and an independent agency has been appointed to understand the root cause of the matter and the investigation is in progress. Measures has been taken to strengthen employee awareness, verification procedures and internal controls to mitigate future cyber fraud risks in future. 7) Figures of previous periods/ year have been regrouped, wherever necessary. 8) The above consolidated unaudited financial results are available on the Holding Company's website viz. www.skygold,co.in and on the websites of BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com). For and on behalf of the Board of Directors of Sky Gold And Diamonds Limited For SKY GOLD AND DS LIMITED Mangesh Chauhan Managing Director DIN No, 02138048 ESH CHAUHAN GING DIRECTOR Place: Navi Mumbai + Date: 9th August, 2026 Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) CIN No. : L36911MH2008PLC181989 Registered Office / Factory: Plot No. D-222/2, TTC Industrial Area, MIDC Shirawane, Navi Mumbai - 400 706, Maharashtra, INDIA. Phone No: +91 914515 5000 Email Id : info@skygold.co.in Website : www.skygold.co.in

Interim report