Investor Presentation enclosed

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: Investor Presentation Dear Sir/Madam, Pursuant to Regulation 30(6) read with Part A of Schedule Ill of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith the Investor Presentation on financial performance of the Company for the quarter ended June 30, 2026. The aforesaid information will 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 A Legacy of Trust. A Future of Innovation. International GemologicalInstitute Limited Investor Presentation | Q1 FY27 Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by International Gemological Institute Limited (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment what so ever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third party statements and projections CONSOLIDATED RESULTS For the quarter - Certification revenue grew 23%, EBITDA growth at 29% Q1 FY27 v Q1 FY26 (YoY) • Total certification volumes for Q1 FY27 stood at 3.56 Mn reports, marking a 17% YoY growth, compared to 3.03 Mn reports in Q1 FY26 • Certification revenues grew by 23% YoY to INR 3,598 Mn during Q1 FY27; AGL consolidation gave 3% incremental revenue growth • Certification revenue growth was primarily driven by 44% YoY growth in LGD Jewelry segment and 25% YoY in the LGD loose stones segment. Gemstone & others revenue grew 203% YoY consequent to the AGL acquisition/ consolidation • Average realized price (ARP) per report increased by 5% YoY to INR 1,010 in Q1 FY27 period from INR 963 in Q1 FY26 supported by increase in ND & LGD loose stones and revenue consolidation consequent to AGL acquisition • EBITDA for the quarter stood at INR 2,238 Mn, registering a 29% YoY growth. AGL consolidation gives 2% incremental EBITDA growth • PAT for Q1 FY27 stood at INR 1,657 Mn, registering a 31% YoY growth Consolidated Income Statement – Q1 FY27 v Q1 FY26 (YoY) Particulars (in INR Mn) Q1 FY26 Q1 FY27 YoY Q1 FY26 Q1 FY27 # Reports (Mn) 3.03 3.56 17% Segment Mix Certification Revenue 2,921 3,598 23% Total certification volumes for Q1 FY27 stood at 3.56 Mn ND 474 504 6% 16% 14% 01 reports vs 3.03 Mn reports in Q1 FY26, registering a growth LGD 1,681 2,095 25% 58% 58% of 17% YoY ND Jewelry 504 514 2% 17% 14% LGD Jewelry 195 281 44% 7% 8% Gemstones & other Certification revenues stood at INR 3,598 Mn in Q1 FY27 67 204 203% 2% 6% certification 02 vs INR 2,921 Mn in Q1 FY26 – registering a growth of 23% Other operating income 88 110 25% Revenue from Operations 3,009 3,708 23% Other Income 137 158 16% Total Revenues 3,146 3,866 23% Average realized price (ARP) was at INR 1,010 in Q1 FY27 Average Realized Price 963 1,010 5% vs INR 963 in Q1 FY26, a growth of 5% YoY Employee Benefit Expenses 715 827 16% Finance Costs 23 29 24% D&A Expenses 98 139 41% Other Expenses+ Purchase & 559 643 15% PAT stood at INR 1,657 Mn, growing 31% YoY - Margins Stock in trade at44.7% vs 42.1% (+260 bps) Total Expenses 1,395 1,638 17% PBT 1,750 2,228 27% PBT Margin 58% 60% PAT 1,265 1,657 31% EBITDA stood at INR 2,238 Mn, growing 29% YoY - PAT Margin 42.1% 44.7% 05 Margins at 60.4% vs 57.7% (+270 bps) EBITDA(1) 1,735 2,238 29% EBITDA Margin 57.7% 60.4% Note: (1) EBITDA excluding other income 5 Certification revenue up 23%, volume growth at 17% - Q1 FY27 v Q1 FY26 (YoY) Number of Reports (in Mn) Certification Revenue +17% +23% 3.56 3,598 3.03 2,921 Q1 FY26 Q1 FY27 Q1 FY26 Q1 FY27 EBITDA(1) & EBITDA Margin (%) PAT & PAT Margin (%) 57.7% 60.4% 42.1% 44.7% +29% +31% 2,238 1,657 1,735 1,265 Q1 FY26 Q1 FY27 Q1 FY26 Q1 FY27 Note: (1) EBITDA excluding other income All figures in INR Mn 6 Certification revenue growth led by mix shift – Strong growth in LGD loose stones and LGD jewelry Revenue growth driven by LGD loose stones and LGD Jewelry; Improvement in ASP driven by increase in ND & LGD loose stones revenue and consolidation of AGL Revenue mix – Q1 FY27 v Q1 FY26 Consequent ASP improvement (in INR) +23% +5% 2,921 3,598 1,010 16.2% 14.0% 58.2% 57.5% 14.3% 17.2% 7.8% 6.7% 5.7% 2.3% Q1 FY26 Q1 FY27 Q1 FY26 Q1 FY27 ND LGD ND Jewelry LGD Jewelry Gemstone & others All figures in INR Mn 7 Consolidated Income Statement – Q1 FY27 v Q4 FY26 (QoQ) Particulars (in INR Mn) Q4 FY26 Q1 FY27 QoQ Q4 FY26 Q1 FY27 # Reports (Mn) 3.64 3.56 -2% Segment Mix Total certification volumes for Q1 FY27 stood at 3.56 Mn Certification Revenue 3,587 3,598 0% reports vs 3.64 Mn reports in Q4 FY26, registering a de- growth of 2% QoQ; owing to seasonal trends witnessed in ND 534 504 -6% 15% 14% Jan – March quarter LGD 2,155 2,095 -3% 60% 58% ND Jewelry 517 514 -1% 14% 14% Certification revenues stood at INR 3,598 Mn in Q1 FY27 LGD Jewelry 252 281 11% 7% 8% 02 vs INR 3,587 Mn in Q4 FY26 – remaining broadly stable Gemstones & other 129 204 59% 4% 6% QoQ certification Other operating income 98 110 12% Revenue from Operations 3,686 3,708 1% Average realized price (ARP) was at INR 1,010 in Q1 Other Income 182 158 -13% 03 FY27 vs INR 987 in Q4 FY26, a growth of 2% QoQ; Total Revenues 3,868 3,866 0% driven by consolidation of AGL Average Realized Price 987 1,010 2% Employee Benefit Expenses 738 827 12% Finance Costs 26 29 9% 04 Total expenses increased on higher headcount, AGL consolidation and marketing spends D&A E [Showing first 8,000 characters — download PDF for full document]