Interim report
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Date: 27th October 2026 To, The Secretary, Department of Corporate Services BSE Limited Phiroze Jeejeebhoy Towers, 25th Floor, Dalal Street, Fort, Mumbai 400001 Scrip Code: 541967 To, The Secretary, Listing Department 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: Outcome of the meeting of the Board of Directors of the Company held on 27th October, 2026, in terms of the provisions of Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”). Ref: Intimation of the Board meeting dated 22nd October 2026 Dear Sir/Madam, Further to the prior intimation made on Thursday, 22nd October, 2026 under Regulation 29 of the SEBI LODR Regulations and pursuant to Regulation 30 read with Schedule III of the SEBI LODR Regulations read along with read along with the SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11 November 2024 (“SEBI Disclosure Circular”), we wish to inform you that the Board of Directors of the Company (“Board”) in its meeting held today, i.e. Tuesday, 27th October 2026 has inter alia considered and approved the following: 1. Raising of funds for an aggregate amount of up to and not exceeding ₹ 1,800 crores (Rupees Eighteen Hundred Crores) by way of issuance of equity shares, in one or more tranches by way of one or more Qualified Institutions Placements (“QIP”) and/or any other permissible mode or any combination thereof in accordance with the applicable provisions of the Companies Act, 2013 and the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, (each as amended), or through any other permissible mode or any combination thereof, in such manner, and on such terms and conditions as may be deemed appropriate by the Board in its absolute discretion, subject to the receipt of necessary approvals, including the approval of the members of the Company and such other regulatory and statutory approvals as may be required and determination of the issue price. The details regarding the issuance of securities as required pursuant to Regulation 30 of the SEBI LODR Regulations read with the SEBI Disclosure Circular is set out below at Annexure – A. In order to give effect to the above, the Board has authorized the QIP Committee of the Board to, inter-alia, decide the terms and conditions of the proposed fund raise; 2. The Audit Committee and the Board of Directors have approved Unaudited Standalone and Consolidated Financial Results for the quarter and half -year ended 30th September 2026 (“Financial Results”). The Financial Results and the Limited Review Report thereon issued by the Statutory Auditor are enclosed as Annexure – B.
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3. Approved convening of the Extra Ordinary General Meeting of the Company on Wednesday, 18th November 2026 at 11.00 A.M. through Video Conferencing or Other audio-visual means, in accordance with the circulars and guidelines issued by the Ministry of Corporate Affairs, for seeking the approval of Shareholders of the Company, inter-alia on the matters mentioned above. 4. Considered and Approved the Notice of Extra Ordinary General Meeting of the Company to be held on Wednesday, 18 th November 2026 vide Video Conference (VC)/ Other Audio -Visual Means (OA VM). In terms of Section 108 of the Companies Act, 2013 read with Rule 20 of the Companies (Management and Administration) Rules, 2014, the Company has fixed Wednesday, 11th November 2026 as the cut-off date to record the entitlement of the Shareholders eligible to cast their votes using either remote e-voting facility or the e-voting facility at the EOGM. 5. The Board of Directors has appointed Mr. Shivang Goyal, Practicing Company Scrutinizer for conducting the e-voting process for the Extra-ordinary General Meeting in a fair and transparent manner. We request you to take the above on record and that the same be treated as compliance under the applicable regulation(s) under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board meeting commenced at 12:15 PM IST and concluded at 12:43 PM IST. A copy of this disclosure is being uploaded on the website of the Company at www.skygold.co.in. Kindly take the same on record. Thanking you, Yours faithfully, For Sky Gold and Diamonds Limited, (Formerly known as Sky Gold Limited) Mangesh Chauhan Managing Director DIN: 02138048 Place: Navi Mumbai Encl.: As above.
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Annexure A Disclosure pursuant to Regulation 30 of the SEBI LODR Regulations read with SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11 November 2024 Sr. No. Particulars Details 1 Type of securities proposed to be issued (viz. equity shares, convertibles etc.); Equity Shares and / or other convertible securities (including warrants, or otherwise, in registered or bearer form) (hereinafter referred to as “ Securities”) or any combination thereof, in accordance with the applicable laws, in one or more tranches. 2 Type of issuance (further public offering, rights issue, depository receipts (ADR/GDR), qualified institutions placement, preferential allotment etc.); By way of issuance of equity shares, in one or more tranches by way of one or more Qualified Institutions Placements (“QIP”) and/or any other permissible mode or any combination thereof with the applicable provisions of the Companies Act, 2013 and the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, (each as amended), in such manner, and on such terms and conditions as may be deemed appropriate by the Board in its absolute discretion, subject to the re ceipt of necessary approvals, including the approval of the members of the Company and such other regulatory and statutory approvals as may be required, if any, as may be required and determination of the issue price. 3 Total number of securities proposed to be issued or the total amount for which the securities will be issued (approximately); For a maximum amount not exceeding ₹ 1,800 crores (Rupees Eighteen Hundred Crores) (inclusive of such premium as may be fixed in such securities) at such price or prices as may be permissible under applicable laws. 4 In case of preferential issue the listed entity shall disclose the following additional details to the stock exchange(s): Not Applicable 5 In case of bonus issue the listed entity shall disclose the following additional details to the stock exchange(s) Not Applicable 6 In case of issuance of depository receipts (ADR/GDR) or FCCB the listed entity shall disclose following additional details to the stock exchange(s) Not Applicable
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7 In case of issuance of debt securities or other non -convertible securities the listed entity shall disclose following additional details to the stock exchange(s) Not Applicable 8 Any cancellation or termination of proposal for issuance of securities including reasons thereof Not Applicable
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: HO MSKA & Associates LLP B e e o i Western Express Highway, Geetanjali (Formerly known as M S K A & Associates) Raitviay Cotony, Rar Nagat, Goremaon () Chartered Accountants 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 and year to date 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 September 30, 2026 and the year to date results for the period from April 01, 2026 to September 30, 2026 (‘the Statement’) attached herewith, being submitted by the 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 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 recognised 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 te be disclosed, or that it contains any material misstatement. : Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +9122 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Pune www.mska.in
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MSKA & Associates LLP (Formerly known asM S K A & Associates) Chartered Accountants 5. The comparative financial information of the Company comprising the standalone unaudited financial results for the quarter and half year ended September 30, 2025 and the standalone audited financial statements for the year ended March 31, 2026, were reviewed/audited by predecessor auditor whose report dated November 13, 2025 and May 27, 2026 respectively, expressed an unmodified conclusion on the aforesaid interim financial information and an unmodified opinion on the aforesaid annual standalone financial statements. Our conclusion is not modified in respect of these matters. For MS K A & Associates LLP (Formerly known as M S K A Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 Joxush b Ankush Agrawal Partner Membership No.:159694 UDIN: 241598 34 QRPKC D 8IS Place: Mumbai Date: October 27, 2026 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
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SKY GOLD & DIAMONDS —— MAKE IN BHARAT , FOR THE WORLD —— SKY GOLD AND DIAMONDS LIMITED (Formerly known as SKY GOLD LIMITED) Statement of unaudited standalone financial results for the quarter and half year ended September 30, 2026 (Rs.in lkhs unless otherwise stated) Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) Quarter ended Half year ended Year ended o Particutars 30.09.2026 30.06.2026 30.092025 30.092026 30.092025 31.03.2026 - Unaudited Unaudited Unaudited Unaudited Unaudited Audited T [ncome Revenue from operations 182,455.10 1,44,004.43 1,14,941.97 3,26459.53 1.96,022.57 470837.76 Other income 123607 687.62 668,84 1.923.68 1,008.44 2821.73 Total income 1,83,691.17 1,44,692.05 1,15,610.81 3,28,383.21 1,97,031.01 4,73,659.49 |Cost of raw materials consumed 1,68,239.32 1,50,292.05 91,143.15 3,18,531.37 1,76,420.29 4,47,090.53 (Change i inventories of finished goods and work-inprogress (993.10) (18,707.70)| 13,045.91 (19.700.80) 2.904.40 (16,183.00)| Employee benefits expense 137701 1,186.70 1,01834 2,563.71 1,976.91 418329 Finance costs 1,973.70 1,937.45 1,365.28 391115 241548 5,924.68 Depreciation and amortization expense 232.69 181,84 105.16 41453 33635 635.82 (Other expenses 145158 1.621.39 756.60 307297 1,384.66 3465.14 Total expenses 1,72,281.20 1,36511.73 1,08,437.44 3,08,792.93 1,85,438.09. 4,45,116.42 3 [Profit before tax for the period/ year (1-2) 11,409.97 818032 717337 19,590.28 11,592.92 28,543.07 4 [Tax expenses: (Current tux 289800 207200 146000 497000 261800 721100 Deferred tax (credit)/ charge (25.28)| 49.56 23035 2428 233.06 23.86 |Adjustment of tax relating to carlicr year - - - - - 29.45 I Total tax expenses. 287272 2,121.56 1,690.35 4,994.28 2,851.06 7,264.31 5 |Profit after tax for the period/ year (3-4) 537.25 6,088.76 5,483.02 14,596.00 8,741.86 21,278.76 6 [Other comprehensive income/ loss) lItems that will not be reclassified subsequently to proft or loss i Re-measurement of employce defined benefit plans. 263 264 (2.86) 528 (5.1 10.57 ii. Income tax on (i) above (0.67)] (0.67)) 072 (1.33) 144 (2.66)) ) 1.9 197 @.14) 395 (@28 791 items that will be reclassified subsequently to profit or loss . Fair value of non-trade investments - (36.33) (33298) (36.33) 9238 (762.81) lii. Income tax on (i) above - (65.18)] 47.62 (65.18)) 34.61 156.90 ®) - Go151) (285.36) 0L51) 12699 ©591) |Other comprehensive income/ (loss) for the period/ year, net of 196 X 9954 2875 (9756 X (598, tax (AY+(B) (99.59)] (287.50)| (97.56) 12271 (598.00)| 7 [Total comprehensive income for the period/ year (5+6) 8,539.21 5,959.22 5,195.52 14,498.44 8,864.57 20,680.76 8 [Paid up equity share capital (face value of Rs. 10/- each) 15,487.39 1548739 15,486.39 15,487.39 15.486.39 15,487.39 9 [Other equity 96,054.82 10 |Earnings per share (in Rs.) (not annualised for the periods) Basic 551 391 359 9.42 5.83 13.97 Diluted 551 391 3.58 9.42 5.83 13.96 MONDS LIMITED For SKY GOLD AX- ANGESH CHAUHAN GING DIRECTOR 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 & DIAMOND —— MAKE IN BHARAT , FOR THE WORLD —— SKY GOLD AND DIAMONDS LIMITED (Formerly known as SKY GOLD LIMITED) Unaudited standalone Balance Sheet as at September 30, 2026 (Rs.in lakhs unless otherwise stated) Asat Asat Sr. NoJParticulars 31-Mar26 Audited A [Assets 1 [Non-current assets Property, plant and equipment 428626 407259 Right-of-use asset 76458 50797 Investment property 310 310 Other intangible assets 19698, 16388 Financial assets ) Investments 4451281 4891664 i) Other financial assets 243136 1.818.94 Defferd tax assets (net) 20748 96.76 |Other non-current assets 620 5402 [ Total non-current assets 5246458 55,633.90 2 |Current assets Inventories. 69,09573 4853259 Financial assets ) Trade receivables 69.45437 5013435 i) Cash and cash equivalent 3,05449 275.16 i) Bank balance other then (i) above 173606 1691639 iv) Loans 1233 8791 \) Other financial assets 31,0935 1,687.04 Other current assets 339494 2015.17 Total current assets 1,77,938.27 1,19,648.61 3 [Assets classified as held for sale 11,013.88 11,013.88 24141673 18629639 B 1 1548739 1548739 Other equity 11071924 96,054.82 Total equity 12620663 11154221 2 Non-current ia Financial lgbilities ) Borrowings 860030 289172 i) Lease liabilities 52696 34748 Provisions 291.76 24567 [Total non-current liabi 9.419.02 348487 3 |Current libilities Financial liabilities ) Borrowings 69,584.35 60,908.14 ) Lease liabilties 38969 30113 (i Trade payables (a) Total outstanding dues of micro enterprises and small enterprises 13,89734 647710 (b) Total outstanding dues of reditors other than micro enterprises 1721175 L7556 and small enterprises (iv) Other financial lgbilities 583,67 785,80 Provisions 3600 3022 (Other current liablities 49058 75426 | Current tax liabilities (net) 359770 25703 Total current liabilities 1,05,791.08 7126931 Total I L15210.10 7475418 Total equity and linbilities 24141673 18629639 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 —— SKY GOLD AND DIAMONDS LIMITED (Formerly known as SKY GOLD LIMITED) Unaudited standalone statcment of cash flows for the half year ended September 30, 2026 (Rs.in lakhs unless otherwise stated) For the half vear ended | For the half vear ended Particulars 30-Sep-26 30-Sep-25 Unaudited Unaudited [A. Cash flows from operating activities Profit before tax 19,590.28 11,592.92 \Adjustment for non-cash and other adjusiments: Depreciation and Amortisation 41453 33635 xpense on employee stock option scheme 165.97 5734 Loss on sale of property, plant and equipment (nct) 5. 504 Provision for doubtful debts / Advances 4347 2428 Finance costs 3.745.00 235543 Interest Income (960.29) (455.35) Dividend Income - (57.40)f |Operating profit before working apital changes 2300440 1385861 [Work Increase in trade payables 2287637 94520 Increase in other current assets (1,379.77)] (1,902.43)| (Increase)/decrease in other non current assets ©71)] 1241 Increase in other non-current financial asscts (113.11) @.72) Decrease/(increase) in other currnt financial assets 2081 (3,309.03) (Decrease)increase in other current libilites. (263.70) 7175 |(Decrease)/increase in other current financial liabilities (202.13) 10153 Increase in long term provisions 5137 2301 Increase/(decrease) in short term provisions 578 (7.74) Increase in loans (24.42)| (12.97)| Increase in inventories (20,563.13) 107.90)| Increase in trade receivables (19.363.48) (16817.99) (Cash generated/(used) from operations 404228 (7,150.29) Income tax paid (net) (1.83085) (71099 Net cash generated/(used) in operating activifies (A) 221143 (9.861.28)! B. Cash flows from investing activities Acquisition of property, plant and equipment (including capital advanccs) (741.65)] (2407.49)| Procecds from sale of property, plant and equipment 27114 560 Acquisition of intangible assets (43.03)| 22.77) Procesds from sale of investments 436751 - Investment in fixed deposits including margin money (49,505.71) (5.193.16) [Redemption of fixed deposits including margin money 34,762.62 4202.00 Investment in subsidiary company - (24.26)| Dividend received on investments - 5740 Interest received on fixed deposits 960.29 45535 Net cash used in investing activities (B) (9.928.83) (2927.33) C. Cash flows from financing actvities Proceeds from issue of share warrants - 1,577.39 Proceeds from borrowings received (nef) 1438479 1374527 Repayment of principal portion of lease liabilities (142.97) (126.87) Interest paid. (3,745.00) (2,355.43)| Net cash generated from financing activities (C) 10,496.73 12,840.36 [Net increase in cash and cash equivalents (A+B+C) 277933 5174 (Cash and cash equivalent at the beginning of the period/year 275.16 76223 |Cash and cash equivalent at the end of the period/year 3,054.49 813.97 ‘The above standalone statement of cash flows has been prepared under indirect method in accordance with the Indian Accounting Standard 7 on “Statement of Cash Flows". For SKY GOLD A2 | I4H{ONDS LIMITED GESH CHAUHAN GING DIRECTOR Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) CIN No. :L36911MH2008PLC181989 Registered Office / Factory : PlotNo. 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 , FORTHE WORLD —— Notes to standalone unaudited financial results for the quarter and half year ended September 30, 2026 1) The standalone unaudited financial results of Sky Gold And Diamonds Limited (Formerly 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 Securities and Exchange Board of India (Listing Obligations and Disclosurc 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 October 27, 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 Consolidated unaudited financial results of the Company contain segment information as per Ind AS 108-Operating Scgments, accordingly separate segment information is not included in the standalone unaudited financial results, 4 Subsequent to the quarter end, the Company completed the acquisition off 100% of the issued, subscribed and paid-up cquity share capital of M/s. Purvi Gems & Jewellery (India) Private Limited from its cxisting sharholders on October 7, 2026, 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 Jd And Diamonds Limited ForSKY GOLD A':D ESH CHAUHAN DIN No. 02138048 ING DIRECTOR Place: Navi Mumbai Date: October 27, 2026 Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) CIN No. : L36911MH2008PLC181989 Registered Office / Factory : PlotNo. 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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MSKA & Associates LLP 603, Floor 6, Rabeja Tanium i Western Express Highway, Geetanjali (Formerly known as M S K A & Associates) Rattway Cotany, Ram Nagat, Goregson (E) Chartered Accountants Mumbai 400063, INDIA Tel: +91 22 6974 0200 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 and year to date 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 September 30, 2026 and the year to date results for the period from April 01, 2026 to September 20, 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 substantialiy 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 Jewels Private Limited (formerly | Subsidiary of Starmangalsutra Private known as Shri Rishab Gold, a partnership firm) | Limited Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Pune wyw.mskain
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MSKA & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants 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 Statement 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 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. 6. We did not review the interim financial information of two subsidiaries included in the statement, whose financial information reflects total assets of Rs. 35,870.83 lakhs as at September 30, 2026, and total revenues of Rs. 49,605.71 lakhs and Rs. 87,087.39 lakhs, total net profit after tax of Rs. 2,748.84 lakhs and Rs. 4,992.94 lakhs and total comprehensive income of Rs. 2,748.84 lakhs and Rs. 4,992.94 lakhs the quarter ended September 30, 2026, and for the period from April 01, 2026 to September 30, 2026 respectively, and cash inflows (net) of Rs. 34.06 lakhs for the period from April 01, 2026 to September 30, 2026, as considered in the Statement. The interim financial information been reviewed by the other auditors whose reports have been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of subsidiary, is based solely on the reports of such other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of the above matter with respect to our reliance on the work done by and report of the other auditors. 7. The comparative financial information of the Group comprising the consolidated unaudited financial results for the quarter and half year ended September 30, 2025 and the consolidated audited financial statements for the year ended March 31, 2026, were reviewed/audited by predecessor auditor whose report dated November 13, 2025 and May 27, 2026 respectively expressed an unmodified conclusion on the aforesaid interim financial information and an unmodified opinion on the aforesaid annual consolidated financial statements, respectively. Our conclusion is not modified in respect of the above matters. For M'S K A & Associates Chartered Accountants ICAI Firm Registration No.105047W Aoxus & - nkush Agrawal Partner Membership No.:159694 UDIN: 261596 94ENIVDE Place: Mumbai Date: October 27, 2026 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
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SKY GOLD & DIAMONDS —— MAKE IN BHARAT , FOR THE WORLD —— SKY D DIAMONDS LIMITED (Formerly known s SKY GOLD LIMITED) € of unaud idated financial results for - and half year ended S 30,2026 (Rs. in lakhs unless otherwise stated) B3 Particulars Quarter ended Half vear ended Year ended 30.092026 30.06.2026 30.09.2025 30092026 | 30.002035 | 31.08.2036 Unaudited Unaudited Unaudited Unaudited | Unaudited Audited 1 Income Revenue from operations 239,065 61 20121939 148,445.92 44034499 | 2,61,560.58 62948868 (Other income 144328 79538 79922 223866 123332 363970 Totalincome 2.40,508.89 20207477 14924514 . 2628090 | Gs.2838 2 |Expenses Costof raw materils consumed 21751661 2,00,64175 11995035 41815834 | 23811228 5.98,660.56 Purchases of stock-in-trade (435897) 740370 1,660.81 304473 Los081 1085009 Chanae nmcntris o ishd oods,worki-progrss nd sk o 551058 Lasss s 251070 osr 5 74405) Employee benefits expense 201529 167874 131028 369403 250842 573330 Finance costs 254981 253500 1.758.00 508481 308497 788483 Depreciation and amortization expense. 53230 asiis 24066 985,55 so791 128319 Other expenses 1913.50 1,398 08 94616 331218 1745.03 455433 [Total expenses 223,170,485 1.88.594.44 1.40455.18 41176488 | 24812599 59522194 3 [Profit hefare tax and exceptionsi item for the period! year (1-2) 1733844 13,4803 3081877 | 1467691 37,9064 4 [Exceptional income/(expense) (Refer note 6) (335 49) - - (13549), - . S |Profit before tax for the period/year (3+4) 16,602.95 1348033 789,96 3008328 | 14,676 90648 6 |Taxepenses: Curtent tax amrie 2,909.00 171660 663616 328660 961052 Deferred tax (credit charge (59.49) 8L 37405 2165 31230 6225 Adjustment of tax relating to earie year - - - - - 057 Total tax expenses 366767 299014 209065 (e 361890 972334 7 |Profitafter tax for the period year (5-6) 1293528 10,490.19 669931 2342547 | 1108801 818310 8 |Other comprehensive income (lss): Items that will not be reclassified subsequently to profit or loss i Re-measurement of employee defined bencfit plans 378 378 023 755 046 1510 i Income tax on (3 above ©90) ©0) ©06) (150) @) G60) )| 288 288 g 575 035 s tems that will be reclassified subscquently to profit orloss i Fair value of nor-rade investments - (633) (s1441) (63| 9602 (116932 i Foreign currency translation difference o forcign operations 082 (155.64) A (108.82) - - i Income tax on (i) above - (515 7356 (©518) 3409 21503 ®) 682 @sn15) (@4035) @1033) 10 (95429) (Other comprehensive income/ loss) for the period/ year, net of tax w70 @847 @) @0458)! 13046 ©a2.79) (A1 B) 9 [Total comprehensive income for the period/ year (7+8) 1298498 1023597 625863 322089 | 1118847 3720031 Profitattributable (Owners of the Holding Company 1278702 1032785 669931 201488 [ 1105801 2759249 Non-controling interest 14826 16234 - 31059 - 650,61 12,9358 10.490.19 669931 342547110801 FINEEAT) (Other comprehensive income/ loss) atributable to: (Owners of the Holding Company 970 (@s427) (340.68) (204.59) 13046 ©2.19) Non-controling interest - 5 - - - . ©70 @5i27) Ga0.68) (04358) 13046 ©a279) Total comprehensive income/ (lss) attributable to: [ Owners of the Holding Company 12835672 1007358 625863 291031 [ 1118847 26,589.70 [Non-controling interest 14826 16234 - 31059 - 650,61 12,984.98 1023592 625865 2522090 | 1118847 2724031 10 |Paid up equity share capital (face value of Rs. 10/- each) 1548739 1548739 1548639 1548739 | 1548639 15487.39 11 |Other equity 1,0371286 12 |Earnings per share (in Rs.) (not annuslised for the periods) Basic 826 667 438 1492 738 1807 iluted 825 666 438 1491 737 For SKY GOLD AIDYDIFONDS T GESH CHAURA! %% DIRECTOR Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) CIN No. : L36 8PLC181989 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 AND DIAMONDS LIMITED (Formerly known as SKY GOLD I SKY GOLD & DIAMOND: —— MAKE IN BHARAT , FOR THE WORLD —— Unaudit ted Balance Sheet ember 30,2026 (Rs.in Iakhs unless otherwise stated) As at Asat Sr. No.[Particulars 30. 31-Mar26 Unaudited Audited A [Assets 1 [Non-current assets Property, plant and equipment 1110290 981659 Right-of-usc asset 216235 191652 Investment property 310 24490 Goodwill 25050555 2505055 Other intangible assets 58790 60047 Financial assets ) Investments - 440384 i) Other financial assets 330647 228067 Deffered tax assets (net) 87,68 - (Other non-current assets 179.08 569.00 [ Total non-current 4248003 44.882.54 2 [Current assets Inventories 1,00251.94 78,586 80 Financial assets ) Trade receivables 8538418 56,261.60 i) Cash and cash equivalent 385579 79106 i) Bank balance other then (ii) above 265572 275309 iv) Loans 20476 15400 V) Other financial assets. 3823248 188157 | Current tax assets (net) 30283 : Other current assets 484735 317865 Total current assets 2,35,935.05 1,63,606.76 3 [Assets classified as held for sale 11,0388 1101388 (Total assets 2,89,428.96 2,19.503.18 B |Equity and linbilities 1 |Equity Equity share capital 1548739 15.487.39 (Other equity 1250727 1,03,71286 [Non controlling interest 169873 138814 Total equity 14226339 1,20,588.39 2 [Non-current linbilities Financial lgbilities () Borrowings 1179348 480849 i) Lease libilities 150376 1458.12 Provisions. 32077 269.86 Deffered tax liability (net) - 2506 Total non-current liabilities 13,61801 656153 3 |Current liabilities Financial ligbilities ) Borrowings 82,1515 7997890 i) Lease labilities 95871 66528 i) Trade payables (a) Total outstanding dues of micro enterprises and small enterprises 18,23047 6,489.88 (b) Total outstanding dues of creditors other than micro enterprises 2551634 272919 and small enterprises (i) Other financial lia 78466 1.016.40 [Provisions 3627 3044 |Other current liabilties 780,08 88699 (Current tax labilties (net) 510989 53617 I Total current liabilities 1.33,567.56 9238325 Total liabiliies 14718557 9891478 [Total equity and liabilities 2,89,42896 2,19.503.18 Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) For SKY GOLD Al:D DIAY) LIMITED H CHAUHAN DIRECTOR G MAN 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 —— SKY GOLD AND DIAMONDS LIMITED (Formerly known as SKY GOLD LIMITED) Unaudited consolidated statement of cash flows for the half year ended September 30, 2026 (Rsin lakhs unless otherwise stated) For the half year ended | For the half year ended Particulars 30-5ep-26 30-Sep-25 Unaudited Unaudited [A- Cash flows from operating activities Profit before tax 30,083.28 1467691 [ Adjustment for non-cash and other adjustments: Depreciation and amortisation 98554 59791 [Expense on employce stock option scheme 165,97 5134 Provision for doubtul debts / advances 9251 3607 Loss on sale of property, plant and equipment (net) 1155 504 Finance costs 4876 42 298305 |Gain on derecognition of lease (net) - 376)| | Gain on disposal of subsidiary - (2928)| Interest income. 1172.69) (576.5) Dividend income - (39.05)] |Operating profit before working capital changes 35,0464 17,627.72 Wor tal adjusime Increase in trade payables 34,527.75 385735 Increase in other current ossets 1.667.71) (@a9821)| [Decrease in other non curent assets 208 233 Increase in other non curent financial assets (73.59) (566) Decrease/(increase) in other current financial assets 2704 (4.68052) |(Decrease)inerease in other current liabiltics (106.91) 50108 |(Decrease)fincrease in other current financial liabilitics (@31.74) 2538 Increase in fong term provisions 5846 2646 Increase in short term provisions 583 11539 Increase in loans (50.76) (1287) Increase n inventorics (1,665.14) (3.38404) Increase in trade receivables 941510 (18,441.49) |Cash generated/(used) from operations 16252.89 (6,645.10) Income tax paid (ne) .586.78) (.44162) Net cash generated!(used) in operating activities (A) 13.666.11 (10.086.72) B. Cash flows from investing activities (Acquisition of property, lant and equipment (including capital advances) (.728.52) (5.47934) [Proceeds from sale of property, plant and equipment 51614 560 Proceeds fiom sale of invstments 4367.51 . Acquisition of intangible assets @325)| @) | Acquisition of Subsidiary - (426) Investment in fixed deposits including margin money (63.91002) 743516) Redemption of fixed deposits including margin moncy 4687619 500200 Dividend received on investments - 8905 Interest receivd on fixed deposits 117263 7652 Security Deposits given during the year - @m91) Net cash used in investing activities (B) (12.74931)| 7.498.26) (C. Cash flows from financing activities Proceeds from increase in share capital - 213 Proceeds from issue of share warrants - 157139 Proceeds from borrowings received (Net) 76939 19,6488 Repayment of principal portion of lease liabilities (29234) @3112) Repayment of loan @12 - Interest paid (4.876.42) (2.97485) [Net cash generated from financing activities (C) 225651 1796843 Net increase in cash and cash equivalents (A+B+C) 317331 36345 Cash and cash equivalent at the beginning of the periodiyear 9106 1,087.94 Cash and cash cquivalent on acaquisition of subsidiaries - 1491 Exchange difference of foreign currency cash & cash equivalent (108.58) (2087) Cash and cash equivalent on derecognition of subsidiary - (28574) [Cash and cash equivalent at the end of the period/year 385579 115969 The above standalone statement of cash flows has been prepared under indirct method in accordance with the Indian Accounting Standard 7 on "Statement of Cash Flows". LIMITED For SKY GOLDA:D DIAIYO SH CHAUHAN NG 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 & DIAMOND —— MAKE IN BHARAT , FOR THE WORLD —— Notes to consolidated unaudited financial results for the quarter and half year ended September 30,2026 1) The consolidated unaudited financial results of Sky Gold And Dismonds Limited (Formerly know as Sky Gold Limited) (the "Holding Company®) and its subsidiaries (together referred as *Group") have been prepared in accordance with Indian Accounting Standards (Ind AS) nofified under Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (a5 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 consolidated unaudited financial resuls have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company at their mecting held on October 27, 2026. These consolidsted unaudited financial results have been reviewe by the statutory auditors of the Holding Company and they have issucd an unmodified conelusion on these consolidated unaudited financal results 3 The consalidated unaudited financial results of the Holding Company consist finanial results of ts wholly owned subsidiary companics namely Sparkling Chains Private Limited, Speed Bangle Private Limited, Sky Souk Jewelley Trading LLC, UAR, Starmangalsutra Private Limited and is sep down subsidiary Shrt Rishab Jewels Private Limited (formerly known as Shri Rishab Gold, a partnership fim). 4 During the quarter ended September 30, 2026, Shri Rishab Gold, the step down subsidiary of the Holding Company, has convertd from a partnership fim to a Private Limited Company with effect from August 22, 2026, The said conversion has been approved by the partness/Buurd of Director on August 22, 2026 5).The Group operate in a single operaing segment of manufucturing and seling of gold jewellery. Accordingly, the Group has only one reportable sogment and disclosure as per Ind AS' 108 *Operating Segment” is not applicable. Further, the the revenue of the Group is derived from the domestc and forcign market Break-up of revenue based on geographical segment; Rs_in lakhs Particalars Quarter ended Hall year ended Vear ended 30092026 30062026 30092025 30.092026 30092025 31032026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited [Within India. 19557679 1,63,69426 133,12618 35927109 2.33,084.08 5.57.446.31 Outside India 42.4888) 3758513 1531974 8107396 2848550 72,04237 [Totat 239.065.61 20121939 148,445.92 440344.99 26156958 629,485.68 i The carrying amount of Non-current operating asset by location of assets R in lakhs Particulars Quarter ended Hall year ended Vear ended 30092026 30.062026 30092025 30.092026 30092025 31032026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Within India 214153 3932738 4512243 2,14133 4512243 4022096 Outside India 25102 2192 24754 25102 24754 25775 [Total B3935 39,559.30 4536997 039235 4536997 047871 ©) During the quarter ended September 30, 2026, Stsmangalsuta Private Limited, a wholly owned subsidiary of the Company, was involved in a fraud incident resuling in unauthorized fund transfrs agaregating up 10 1,070.00 lakhs The incident involved the unauthorized compromise of a company-ssued mabile phone and laptop used by an employee. This was done by using very advanced deep-fake methodologies like profile cloning & coercion to et the ransfers done A compliant was filed with Cyber Palice fo recovery of the funds from the bank accounts of the suspects/ beneficiaries. The Company has managed to recover R 33451 lakhs and the balance of Rs. 735.49 lakhs has been recognised as an excepional item in the consolidated unaudited financial results 7). Subsequent 0 the quarter end, the Holding Company compleed the acquisition of 100% of th issued, subscribed and paid-up equity share capital of M/s. Purv Gems & Jowellery (India) Private Limited from its existing sharcholders on October 7, 2026, 8) Figures of previous periods/ year have been regrouped, wherever necessary 9 The sbove consolidated unaudited financial results are available on the Holding Company’s website viz. www skygold co.in and on the websites of BSE Limited (v bscindia.com) and National Stock Exchange of India Limited (www.nseindia com), For and on behalf of the Board of Directors of Sky G Diamonds Limited [For SKY GOLD A:p DIRMIMOS LIMITED MANGESH CHAUHAN ING DIRECTOR Place: Navi Mumbai Date: October 27, 2026 Sky Gold & Diamonds Limited (Formerly Known as Sky Gold Ltd) CIN No. : L36911MH2008PLC181989 Regi tered 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