Submission of the 39th Annual Report pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Date: September 08, 2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400001 Scrip Code: 523373 Dear Sir/Madam, Subject: Submission of the 39th Annual Report pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. With reference to the above captioned subject and pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time, please find enclosed herewith the 39th Annual Report of the Company for the Financial Year ended on March 31, 2026. The said Annual Report of the Company is also available on the website of the Company at https://www.minidiamonds.net/investors-types/annual-reports. Kindly take the above information on your records. Thanking you, Yours Faithfully, For Mini Diamonds (India) Limited Upendra Narottamdas Shah Managing Director DIN: 00748451 Encl: A/a Website: www.minidiamonds.net MINI DIAMONDS (INDIA) LIMITED Annual Report 2025-26 MINI DIAMONDS (INDIA) LIMITED MINI DIAMONDS (INDIA) LIMITED 39TH ANNUAL REPORT 2025-2026 COMPANY INFORMATION BOARD OF DIRECTORS Mr. Upendra Narottamdas Shah - Chairman & Managing Director Mr. Ronish U Shah – Executive Director Mr. Ashutosh Chandraprakash Tiwari – Independent Director Mr. Chintan Mahesh Shah - Independent Director Ms. Niharika Roongta -Independent Director Mr. Narayanbhai Pragjibhai Kevadia - Non-Executive, Non- Independent Director COMPANY SECRETARY & Mrs. Archana Rajesh Agarwal COMPLIANCE OFFICER (Resigned w.e.f. August 03, 2026) Mrs. Ayushi Lunia (appointed w.e.f August 04, 2026) CHIEF FINANCIAL OFFICER Mr. Prashant Jayant Chauhan CORPORATE IDENTIFICATION NUMBER L36912MH1987PLC042515 REGISTERED OFFICE DW-9020, Bharat Diamond Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051, Maharashtra, India TELEPHONE NO 022-49641850 EMAIL accounts@minidiamonds.net WEBSITE www.minidiamonds.net STATUTORY AUDITORS M/s. Mittal & Associates, Chartered Accountants SECRETARIAL AUDITOR Vishal N. Manseta, Practising Company Secretary for FY 2025-26 REGISTRAR & SHARE M/s Purva Sharegistry (India) Private Limited TRANSFER AGENTS Unit no. 9, Shiv Shakti Ind Est. J.R. Boricha Marg, Opp. Kasturba Hospital Lane, Lower Parel (E), Mumbai-400 011, Maharashtra, India. Email ID: support@purvashare.com ANNUAL REPORT 2025-26 INDEX OF ANNUAL REPORT Particulars Page No. Notice of AGM 1 Board's Report 21 Annexures Annexure I - Form AOC-1 34 Annexure II - Form No. MR-3 - Secretarial Audit Report 35 Annexure III - Details of Remuneration 39 Annexure IV - Management Discussion and Analysis Report 41 Annexure V - Corporate Governance Report 45 Annexure VI - Certificate of Compliance of Corporate Governance 71 Annexure VII - Certificate on Non-Disqualification of Directors 72 Annexure VIII - Affirmation of compliance with Code of Conduct 73 Annexure IX - MD and CFO Certification 74 Statutory Auditors Reports and Financial Statements (Standalone and Consolidated) 75 ANNUAL REPORT 2025-26 NOTICE Notice is hereby given that the 39th Annual General Meeting (“AGM”) of the members of Mini Diamonds (India) Limited (“the Company”) will be held on Wednesday, September 30, 2026 at 10:00 A.M. (IST) at the registered office of the Company situated at DW-9020, Bharat Diamond Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051, Maharashtra, India, to transact the following businesses: Ordinary Business: 1. To receive, consider and adopt the Audited Standalone Financial Statements of the Company for the financial year ended on March 31, 2026, including the Audited Balance Sheet as on that date, the Statement of Profit and Loss and Cash Flow Statement for the financial year ended on that date together with the Reports of the Board of Directors and Auditors thereon. 2. To receive, consider and adopt the Audited Consolidated Financial Statements of the Company for the financial year ended on March 31, 2026, including the Audited Balance Sheet as on that date, the Statement of Profit and Loss and Cash Flow Statement for the financial year ended on that date together with the Reports of the Board of Directors and Auditors thereon. 3. To re-appoint Mr. Upendra Narottamdas Shah (DIN: 00748451), as a director liable to retire by rotation and, being eligible, offers himself for re-appointment. Special Business: 4. To authorize the company to take charge for service of documents to members under Section 20 of the Companies Act, 2013 To consider and if thought fit, to pass the following resolution as a Special Resolution: RESOLVED THAT pursuant to the provisions of Section 20 of the Companies Act, 2013 and relevant rules framed thereunder and other applicable provisions, if any, whereby, a document may be served on any member by the Company by sending it to him/her by post, by registered post, by speed post, by electronic mode, or any other modes as may be prescribed, consent of the members be and is hereby accorded to charge from the member such fees in advance equivalent to estimated actual expenses of delivery of the documents delivered through registered post or speed post or by courier service or such other mode of delivery of documents pursuant to any request by the shareholder for delivery of documents, through a particular mode of service mentioned above provided such request along with requisite fees has been duly received by the Company at least 10 days in advance of dispatch of documents by the Company to the shareholder. RESOLVED FURTHER THAT for the purpose of giving effect to this resolution the Board of Directors or Key Managerial Personnel of the Company be and are hereby severally authorized to do all such acts, deeds, matters and things as may be necessary, proper or desirable to give effect to the resolution.” 5. To re-appoint Mr. Upendra Narottamdas Shah (DIN: 00748451), designated as Chairman & Managing Director and approval for continuation of directorship upon completion of tenure and payment of remuneration. To consider and, if thought fit, to pass the following resolution as a Special Resolution: “RESOLVED THAT pursuant to and in accordance with the provisions of Section 2(51), 152, 196, 197, 198, 203, Schedule V of the Companies Act, 2013 read with Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 and all the other applicable provisions made under the Companies Act, 2013 (including any statutory modification(s) or re-enactment(s) thereof for the time being in force), Regulation 17 and other applicable provisions of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) (including any statutory modification(s) or re-enactment(s) thereof for the time being in force) and Articles of Association of the Company and upon recommendation of Nomination and Remuneration Committee approval of the Audit Committee and the Board of Directors, consent of the Members of the Company is hereby accorded for reappointment of Mr. Upendra Narottamdas Shah (DIN: 00748451) as the Managing Director, designated as Chairman & Managing Director of the Company, for a period of three years starting with effect from 01st March, 2027 till 01st March, 2030, continuation of directorship upon completion of tenure and payment of remuneration as mentioned in the Explanatory Statement for a period MINI DIAMONDS (INDIA) LIMITED of three financial years starting w.e.f. 01st March, 2027 till 01st March, 2030 on the terms and conditions as mentioned below: a. Salary Perquisites and allowances of Mr. Upendra Narottamdas Shah be in the range of ` 24,00,000 to ` 50,00,000 per annum. b. The perquisites and allowances and other benefits shall be in accordance with the Company’s policies which are applicable to all the employees and the Income ` Tax Rules, 1962. c. Contribution to Provident Fund, Superannuation Fund, National Pension System, Gratuity as per rules of the Fund/ Scheme in force from time to time and applicable to the Company. d. G [Showing first 8,000 characters — download PDF for full document]