Un-audited Financial Results (Standalone and Consolidated) for quarter ended June 30, 2026

July 23, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G Dalal Street, Fort, Bandra Kurla Complex Mumbai - 400 001 Bandra (East), Mumbai - 400 051 BSE Scrip Code: 544311 NSE Symbol: IGIL Subject: Outcome of the Meeting of Board of Directors of the Company held on Thursday, July 23, 2026 Dear Sir/Madam, We wish to inform you that the Board of Directors of the Company, at its meeting held today i.e., Thursday, July 23, 2026, have interalia, considered and approved the Unaudited Financial Results (Standalone and Consolidated) of the Company, for the quarter ended June 30, 2026 along with the Limited Review Report of the Statutory Auditors. A copy of the Unaudited Financial Results (Standalone and Consolidated) along with the Limited Review Report for the quarter ended June 30, 2026 is enclosed herewith. The meeting commenced at 12:50 p.m. (IST) and concluded at 03:18 p.m. (IST). The aforesaid information will also be made available on the Company's website at www.igi.org. This is for your information and record. Thanking you, Yours faithfully, For International Gemological Institute Limited Nitika Dalmia Company Secretary and Compliance Officer Encl: a/a 602, Floor 6, Raheja Titanium Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +91 22 69740200 Standalone unaudited financial results of International Gemological Institute Limited (formerly known as International Gemmological Institute (India) 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 Directorsof International Gemological Institute Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of International Gemological Institute Limited (hereinafter referred to as for the quarter ended June 30, 2026 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 ( Regulations ). 2. This Statement, which is the responsibility of and has been approved in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 , prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder 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 reviewof 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 to be disclosed, or that it contains any material misstatement. For MS KA& Associates LLP (Formerlyknown as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 Ankush Agrawal Partner Membership No.:159694 UDIN: 26159694BUGFLO3253 Place: Mumbai Date: July 23, 2026 RegisteredOffice: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 Sltct lnternational Gemological !nstitute Limited (formerly known as lnternational Gemmological lnstitute (lndia) Limited) Registered otfice:7O2,7th floor, The Capital, Bandra Kurla Complex, Bandra (East), Mumbai 400051. Tel: +91 22 4035 2550 Website: https://www.igi.org/ Corporate ldentity Number (CIN) : ta6591MH1999PLC1 18476 Statement of Unaudited Standalone financia! resuhs for the quarter ended 30 June 2026 (Amount in Rs millim, unress othetrise stated) Financial year Qmrfer ended (fifteerr mnths) ended (Refer note 4) ParticLdars 30 June 2026 3r Marcfi 2026 30 Jme 2025 31 March 2026 adited Unatdired Unaudited Audited (Refer note 5) I lncome a) Revenue from operalions 2,861.5s z96L7A 2,341.30 12,524.22 b) Other income 1 60.26 16',1.20 145.1 1 673.29 Total inmme (l) 3,021.81 3,123.98 2,4A6.4 13,197.51 I Expenses a) Purchase of stock-irtrade 12.51 18.97 21.62 b) Change in inventories of stock-in-trade 8.58 14.40 (10.66) (6.02) c) Employee benefits expense 358.38 3 r 8.82 305.89 1,511.25 d) Finance costs 8.63 4.91 5.40 27.83 e) Depreciation and amortisation expenses 59.00 50.0s 41.24 219.48 0 Other expenses 5t 1.98 413.()4 336.66 1.800.90 Total ery€nses (ll) 959.08 820.19 678.53 3,575.06 lI ?.062.73 2.303.79 1,807.88 9.622.45 lv Tax exps6: a) Current tax 496.94 s81.08 428.56 2,428.68 b) Adjustmenl oftax relating to earlier year (1 0.00) (30.00) c) Defered tax (credit)/charqe 19.77 (19.60) 14.52 8.99 Total tax exp€nses 516.71 561.48 433.08 2,407.67 v Profrt for the ouarter/vear (lll-lv) 1,546.02 1,742.31 1.374.80 7.211.79 vt Other comprehensive income: Itenls that wifl not be reclassified to profit a lo*s: a) Remeasuremenl of actuarial (loss)/gain 3.18 46.60 (4.46) 33.14 b) lncome tax on above (0.80) (11.73\ 1.12 (8.34) (xtnr Comprehensive (loss)/incom€, ,Et of tax 234 34-87 (3.34) 24.80 vI Total Comprehensive lmme for the quarts/yEr (V+Vl) 1.548./+0 1.777.14 1.371.46 7,239.58 vlll Pai+{p equity share capital 864.3? 864.32 864.32 864.32 tx other equity 25,0M.03 x Earnings p€r equity share (in Rs) of face value Rs 2 each (a) Basic (in Rs)/Share (not annualised for quarters) 3.58 4.03 3.18 16.69 (b) Diluted (in Rs)Share (not annualised for quarters) 3.46 3.90 3.06 16.15 $s_KA a ffitcl Intemational Gemological lnstitute Limited (formerly known as lnternational Gemmological Institute (lndia) Limited) Registered office : 70e 7th floor, The Capihl, Bandra Kurla Complex, Bandra (East), Mumbai 400051. Tel: +91 22 4035 2550 Website: hnps://www.igi.org/ Corporate ldentity Number (ClN) : L46591MH1999PLC1 18476 Notes to the Statement of Unaudited Standalone financial results for the quarter erded 30 June 2fi26 The unaudited standalone financial resuhs of lnternational Gemological lnslitute Limited (formerly known as lnternational Gemmological lnstitute (lndia) Limited ) ("the Company') have been prepared in accordance with lndian Accounting Standards ('lnd AS') notified under Section i33 of the Companies Acl,2013, read together with the Companies (lndian Accounting Standards) Rules,2015 (as amended) and other accounting principles generally accepted in lndia and in compliance with Regulation 33 of the Securities and Exchange Board of lndia (Listing Obligations and Disclosure Requirements), 201 5 as amended. 2 The unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 23 July 2026. These unaudited standalone financial results have been subjected to limited revie\r, by [Showing first 8,000 characters — download PDF for full document]