Board Meeting outcome of Allotment of Equity shares.

KOURA FINE DIAMOND JEWELRY LIMITED CIN: L36999GJ2022PLC130379 Regd. Off: 304, Iscon Emporio, Beside Star India Bazar, Near Jodhpur Cross Road, Satellite, Ahmedabad – 380015 Web: www.kouradiamondjewelry.com Email: info@kouradiamondjewelry.com Phone No: +91-7016302567 October 19, 2026 BSE Limited Phiroze Jeejebhoy Towers, Dalal Street, Mumbai – 400001 Script Code: 543346 Dear Sir / Madam, Sub: Outcome of the Board meeting held on 19th October, 2026 under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, With reference to the above-mentioned subject, this is to inform you that the Board of Directors of the Company at their meeting held on 19th October, 2026, has inter-alia, approved the following matters: 1. Board has approved Un-audited Financial Results of the Company for the half year ended on 30th September, 2026 as recommended by Audit Committee. 2. Board has allotted 2,15,000 Equity Shares of Rs. 10/- each at a price of Rs. 31.30/- per share (Including premium of Rs. 21.30/- per share) pursuant to conversion of 2,15,000 warrants i.e. One Warrant issued by the Company to be convertible into One Equity Share of the face value of Rs. 10/- each to the below mentioned allottees upon receipt of balance consideration, being 75% of Issue price of the warrants as prescribed under Regulation 169 of SEBI ICDR Regulation, 2018. The details of allotment of Equity Shares of Rs. 10/- each is as follows: Sr. Name of the equity Equity Shares Total consideration no. holder allotted (in Rs. ) 1. Soham Kamlesh Lodhiya 2,15,000 67,29,500 Total 2,15,000 67,29,500 The said Equity Shares allotted shall rank pari-passu in all aspects with the existing Equity Shares of the Company and be listed on the Stock Exchange (i.e. BSE Ltd.) 3. Ms. Charmi Kamlesh Lodhiya, Chief Financial Officer (CFO) and Key Managerial Person (KMP) of the Company has tendered her resignation as CFO on October 19, 2026, due to better career growth. Her last working day as CFO with the organization will be October 19, 2026. However, she will continue to serve as a Whole-time Director of the Company. 4. Board has appointed Mr. Soham Kamlesh Lodhiya as the Chief Financial Officer and Key Managerial Personnel of the Company with effect from October 19, 2026. The disclosure as required under SEBI Listing Regulations read with SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is attached herewith and marked as Annexure I to this letter. The Board Meeting Commenced at 14:00 p.m. and concluded at 15:45 p.m. Thanking you, For, Koura Fine Diamond Jewelry Limited Kamlesh Lodhiya Managing Director DIN: 09547591 Details as required under Regulation 30(6) read with Para A (7) of Part A of Schedule III of the SEBI Listing Regulations and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026: Disclosure Requirements Mr. Soham Keshavlal Lodhiya, Chief Financial Officer (DIN: 11264461) Reason for Change viz., Appointment appointment, resignation, removal, death or otherwise Date of Appointment & Term Appointed in Board Meeting held on 19/10/2026 of Appointment Brief Profile Mr. Soham Kamlesh Lodhiya has been appointed as Whole-time Director of the Company with effect from 3rd September, 2025. He belongs to the promoter group of the Company and has been actively associated with the business since inception. He holds a Bachelor’s Degree in Architecture, which equips him with strong technical knowledge, design thinking, and project management skills. Being a young and dynamic professional, Mr. Lodhiya is committed to contributing towards the growth, strategic expansion, and sustainable development of the Company. Disclosure of relationships Mr. Soham Kamlesh Lodhiya is relative of Mr. Kamlesh Lodhiya, between Directors Managing Director, Ms. Charmi Lodhiya, Whole Time Director and Mrs. Pratibha Lodhiya, Non executive Director of the Company. m BIMAL SHAH ASSOCIATES 2 0 o ee, CHARTERED ACCOUNTANTS Navrangpura, Ahmedabad - 380 009. Ph.: (0) 079-2640 8930, 2642 1975 M.: 98250 35884 Email : parikhshah412@yahoo.com Limited Review Report The Board of Directors, Koura Fine Diamond Jewellery Limited, 304, Iscon Emporio, Beside Star India Bazar, Near Jodhpur Cross Road, Satellite, Ahmedabad — 380015 We have reviewed the accompanying statement of standalone unaudited financial results of Koura Fine Diamond Jewellery Limited for the half year ended September 30, 2026. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For, M/s. Bimal Shah Associates, Chartered accountants Firm Registration No. : 101505W BIMAL Digitally signed by BIMAL ARVINDBHAI ARVINDBHAI SHAH (Proprietor) Membership No.: 042372 Ahmedabad, October 19, 2026 UDIN : 26042372IKDKMS1284 KOURA FINE DIAMOND JEWELRY LIMITED (CIN: L36999GJ2022PLC130379) Reg. Office: 304, Iscon Emporio, Beside Star India Bazar, Near Jodhpur Cross Road, Satellite, Ahmedabad – 380015 Statement of Un-audited Financial Results for the Half year ended on September 30, 2026 (₹ in Lakhs Except Share Data and Ratios) For the Half-Year ended For the year ended March 31, 2026 September 30, 2026 March 31, 2026 September 30, 2025 Particulars Unaudited Unaudited Unaudited Audited I Revenue from operations 6,383.72 3 ,177.79 6 ,000.78 9,178.57 II Other Income 1.13 0.60 8.93 9.53 III Total Revenue (I+II) 6,384.85 3 ,178.39 6 ,009.71 9,188.10 IV Expenses: (a) Cost of raw material consumed 5,968.45 2 ,473.02 6394.66 8,867.68 (b) Changes in inventories of finished goods, (220.54) 3 6.61 -516.20 -479.59 work-in-progress and stock-in-trade (c) Employee benefits expense 18.09 2 1.24 25.33 46.57 (d) Finance costs 0.00 1.88 13.82 15.70 (e) Depreciation and amortization expense 4.54 6.86 6.60 13.46 (f) Other expenses 195.04 5 82.99 37.55 620.54 Total Expenses 5,965.58 3 ,122.60 5 ,961.76 9,084.36 V 419.27 6 5,254.759 4 7 -.95 103.74 Profit before prior period items & tax (III - IV) VI Prior period items VI Tax expense: (a) Current tax expense 105.94 1 6.50 1 3.00 29.50 (b) Deferred tax expense/(credit) -0.41 -0.87 -0.80 -1.67 Total Tax Expense 105.53 1 5.63 1 2.20 27.83 VII Profit/(Loss) for the period/year (V-VI) 313.74 40.16 35.75 75.91 VIII Paid-up equity share capital (Face Value of ₹ 10/- 603.65 each) IX Reserve excluding Revaluation Reserves as per 1,108.33 balance sheet of previous accounting year X Earnings per share- Face Value of ₹ 10/- each (not annualised): a) Basic & Diluted 5.20 0.67 0.76 1.26 b) Basic & Diluted 5.20 0.67 0.76 1.26 Notes on Financial Results 1 The above results have been reviewed by the Audit Committee and have be [Showing first 8,000 characters — download PDF for full document]