Investor Presentation

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: 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 and half year ended September 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 | Q2 & H1 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 32%, EBITDA growth at 39% Q2 FY27 v Q2 FY26 (YoY) H1 FY2027 v H1 FY2026 (YoY) • Total certification volumes for Q2 FY27 stood at 4.35 Mn reports, marking a • Total certification volumes for H1 FY27 stood at 7.91 Mn reports, marking a 26% YoY growth, compared to 3.45 Mn reports in Q2 FY26 22% YoY growth, compared to 6.48 Mn reports in H1 FY26 • Certification revenues grew by 32% YoY to INR 3,875 Mn during Q2 FY27 • Certification revenues grew by 27% YoY to INR 7,474 Mn during H1 FY27, up from INR 5,862 Mn in H1 FY26 • Certification revenue growth was primarily driven by 47% YoY growth in LGD Jewelry segment, 37% in the LGD loose stone segment and 8% in ND • Certification revenue growth was primarily driven by 46% YoY growth in loose stone segment LGD jewelry segment, 31% in the LGD loose stone segment and 7% in ND loose stone segment • Average realized price (ARP) per report increased by 4% YoY to INR 891 in Q2 FY27 from INR 854 in Q2 FY26 supported by higher LGD Mix – up 2%, led • Average realized price (ARP) per report increased by 4% YoY to INR 945 in by a 37% growth in this segment H1 FY27 from INR 905 in H1 FY26 supported by increased LGD Mix & gemstones contribution to overall revenue mix, following the AGL acquisition • EBITDAfor the quarter stood at INR 2,445 Mn, registering a 39% YoY growth • EBITDAfor H1 FY27 stood at INR 4,683 Mn, registering a 34% YoY growth • PAT for Q2 FY27 stood at INR 1,858 Mn, registering a 43% YoY growth • PAT for H1 FY27 stood at INR 3,516 Mn, registering a 37% YoY growth Consolidated Income Statement – Q2 FY27 v Q2 FY26 (YoY) Particulars (in INR Mn) Q2 FY26 Q2 FY27 YoY Q2 FY26 Q2 FY27 # Reports (Mn) 3.45 4.35 26% Segment Mix Certification Revenue 2,941 3,875 32% Total certification volumes for Q2 FY27 stood at 4.35 Mn ND 490 529 8% 17% 14% 01 reports vs 3.45 Mn reports in Q2 FY26, registering a growth of LGD 1,538 2,111 37% 52% 54% 26% YoY ND Jewelry 615 635 3% 21% 16% LGD Jewelry 243 356 47% 8% 9% Gemstones & other 57 244 331% 2% 6% certification Certification revenues stood at INR 3,875 Mn in Q2 FY27 vs INR Other operating income 96 105 9% 2,941 Mn in Q2 FY26 – registering a growth of 32% YoY Revenue from Operations 3,037 3,980 31% Other Income 125 188 51% Total Revenues 3,162 4,168 32% Average realized price (ARP) was at INR 891 in Q2 FY27 vs INR Average Realized Price 854 891 4% 854 in Q2 FY26, a growth of 4% YoY Employee Benefit Expenses 711 871 22% Finance Costs 21 21 -1% D&A Expenses 111 156 41% Other Expenses+ Purchase & 564 665 18% PAT stood at INR 1,858 Mn, growing 43% YoY – Margins at Stock in trade 46.7% vs 42.7% (+400 bps) Total Expenses 1,407 1,712 22% PBT 1,755 2,456 40% PBT Margin 57.8% 61.7% PAT 1,298 1,858 43% EBITDA stood at INR 2,445 Mn, growing 39% YoY - Margins at PAT Margin 42.7% 46.7% 05 61.4% vs 58.0% (+340 bps) EBITDA(1) 1,763 2,445 39% EBITDA Margin 58.0% 61.4% Note: (1) EBITDA excluding other income Certification revenue up 32%, volume growth at 26% - Q2 FY27 v Q2 FY26 (YoY) Number of Reports (in Mn) Certification Revenue +26% +32% 4.35 3,875 3.45 2,941 Q2 FY26 Q2 FY27 Q2 FY26 Q2 FY27 EBITDA(1) & EBITDA Margin (%) PAT & PAT Margin (%) 58.0% 61.4% 42.7% 46.7% +39% +43% 2,445 1,858 1,763 1,298 Q2 FY26 Q2 FY27 Q2 FY26 Q2 FY27 Note: (1) EBITDA excluding other income ; All figures in INR Mn Certification revenue growth led by mix shift – Strong growth in LGD loose stones, ND loose stones and LGD jewelry Revenue growth driven by LGD loose stones, ND loose stones and LGD Jewelry; Improvement in ARP driven by increased LGD Mix and consolidation of AGL Revenue mix – Q2 FY27 v Q2 FY26 Consequent ARP improvement (in INR) +32% +4% 2,941 3,875 891 13.7% 16.7% 54.4% 52.3% 16.4% 20.9% 9.2% 8.2% 6.3% 1.9% Q2 FY26 Q2 FY27 Q2 FY26 Q2 FY27 ND LGD ND Jewelry LGD Jewelry Gemstone & others All figures in INR Mn Consolidated Income Statement – H1 FY27 v H1 FY26 Particulars (in INR Mn) H1 FY26 H1 FY27 YoY H1 FY26 H1 FY27 # Reports (Mn) 6.48 7.91 22% Segment Mix Certification Revenue 5,862 7,474 27% Total certification volumes for H1 FY27 stood at 7.91 Mn reports ND 964 1,033 7% 16% 14% 01 vs 6.48 Mn reports in H1 FY26, registering a growth of 22% YoY LGD 3,218 4,206 31% 55% 56% ND Jewelry 1,118 1,149 3% 19% 15% LGD Jewelry 438 637 46% 8% 9% Gemstones & other 124 448 261% 2% 6% certification Certification revenue [Showing first 8,000 characters — download PDF for full document]