Outcome of Board Meeting

Certified Member TC -6078 0000 1013 INTERNATIONAL GEMOLOGICAL INSTITUTE LIMITED Registered Office: 702, The Capital, Bandra Kurla Complex, Bandra (E), Mumbai 400 05 l Tel: +91 22 4035 2550 Email: india@igi.org CIN: L4659l MHl 999PLCl 18476 October 21, 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 Board Meeting held on Wednesday, October 21, 2026 Dear Sir/Madam, This is to inform you that the Board of Directors of the Company has at its meeting held today i.e., October 21, 2026, inter alia, approved the unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2026. The aforementioned Financial Results and the Statutory Auditors’ Limited Review Reports thereon are enclosed. The meeting commenced at 2:45 p.m. (IST) and concluded at 3:45 p.m. (IST). The aforesaid information will also be made available on the Company's website at www.igi.org. Thanking you. For International Gemological Institute Limited Nitika Dalmia Company Secretary and Compliance Officer Encl: a/a THE GLOBAL CERTIFICATION AUTHORITY Formerly known as International Gemmological Institute (India) Limited and International Gemmological Institute (India) Private Limited. •BELGIUM• USA• INDIA• CHINA• THAILAND• UAE •ISRAEL• TURKEY• ITALY• EGYPT www.igi.org MSKA & Associates LLP HO 602, Floor 6, Raheja Titanium (Formerly known as MS KA & Associates) Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Chartered Accountants Mumbai 400063, INDIA Tel: +91 22 6974 0200 Independent Auditor's Review Report on unaudited consolidated financial results of International Gemological Institute Limited (formerly known as International Gemmological Institute (India) 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 International Gemological Institute Limited 1. We have reviewed the accompanying statement of consolidated unaudited financial results of International Gemological Institute 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 30, 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 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. 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. Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 I LLPIN: ACT-3789 Ahmedabad I Bengaluru I Chandigarh I Chennai I Coimbatore I Goa I Gurugram I Hyderabad I Kochi I Kolkata I Pune www.mska.in MSKA ft Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants 4. This Statement includes the results of the Holding Company and the following entities: Relationship with the Sr. No Name of the entity Holding Company International Gemmological Institute Turkey Precious Stone 1 Direct subsidiary Certification Services Joint Stock Company 2 International Gemmological Institute BV Direct subsidiary 3 IGI Netherlands B. V. Direct subsidiary 4 International Gemmological Institute (Israel) Ltd Indirect subsidiary International Gemmological Institute FZCO (formerly known as 5 Indirect Subsidiary International Gemmological Institute DMCC) 6 IGI Diamonds and Gemstones Testing Laboratory L.L.C Indirect Subsidiary 7 International Gemological Institute (HK) Limited Indirect Subsidiary 8 International Gemmological Identification (Thailand) Limited Indirect Subsidiary 9 International Gemmological Institute Inc. Indirect Subsidiary 10 IGI (Shanghai) Business Consulting Co., Ltd. Indirect Subsidiary 11 IGI (Shenzhen) Jewelry Testing Co., Ltd. Indirect Subsidiary 12 GI (Shanghai) Gemological Research and Testing Limited Indirect Subsidiary 13 IGI (Shanghai) Gemological Training Company Limited Indirect Subsidiary 14 American Gemological Laboratories, LLC Indirect Subsidiary 15 AGL HoldCo Indirect Subsidiary International Gemological Institute for Jewelry and Precious 16 Indirect Subsidiary Stones (IGI) International Gemological Institute (Botswana) Proprietary 17 Indirect Subsidiary Limited ("IGI Botswana") 5. Based on our review conducted and procedures performed 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. Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 I LLPIN: ACT-3789 Ahmedabad I Bengaluru I Chandigarh I Chennai I Coimbatore I Goa I Gurugram I Hyderabad I Kochi I Kolkata I Mumbai I Pune www.mska.in MSKA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants 6. The Statement includes the interim financial information of eleven subsidiaries which have not been reviewed by their auditors and have been certified by the Holding Company's management, whose interim financial information reflects total assets of Rs. 1,736.35 million as at September 30, 2026 and total revenue of Rs. 178.27 million and Rs. 339.11 million, total net profit after tax of Rs. 131.19 million and Rs. 101.75 million and total comprehensive profit of Rs. 131.19 million and Rs 101.75 million for the quarter ended September 30, 2026 and for the period from April 1, 2026 to September 30, 2026, respectively, as considered in the Statement. These interim financial information for the said subsidiaries have been furnished to us by the Management of the Holding Company and our conc [Showing first 8,000 characters — download PDF for full document]