Enclosed are the un-audited financial results for the quarter and half year ended 30-Sep-2026

MANUFACTURERS OF 18K FINE JEWELLERY Date: 24th October. 2026 The Department of Corporate Services. BSE Limited, Phiro7.e Jeejeebhoy Towers. Dalal Street, Mumbai - 400 00 I Scrip Code: 513324 SUB: OUTCOME OF BOARD MEETING REF: REGULATION 33(3) OF THE SEBI (LISTING OBLIGATION AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 Dear Sir I Madam. The Board Meeting or the Company was held on 24th October, 2026. The Board of Directors at their Board Meeting have approved and taken on record the Un-Audited Financial Results for the quarter and half year ended 30th September, 2026. Please find enclosed herewith the following: l. Un-Audited Financial Results for the quarter and half year ended 301h September, 2026. 2. Limited Review Report for Lhe quarter and half year ended 30th September. 2026. 3. Statement of Assets and Liabilities as on 30th September. 2026. 4. Cash Flow StaLement as on 30th September. 2026. The information and papers arc being filed pursuant to Regulation 33(3) of the SEBl (Listing Obligation and Disclosure Requirements) Regulations. 2015. The Meeting of the Board of Directors commenced at 11.30 a.m. and concluded at 12.30 p.m. Please lake the aforesaid on your records and acknowledge the receipt. Thanking You, Yours Faithfull). FOR SOVEREIGN DIAM AJAYGEHANl CHAIRMAN AND MANAGING DIRECTOR Encl: As Above Regd. Office. Sovereign House, 11-A, Mahal Ind. Estate, Mahakali Caves Road, Andherl (E), Mumbai 400 093, India. CIN No. L36912MH1974PLC017505 0 GST No. 27AAACS8558C1Z9 Email: (Sales)-sovereignjewellery@hotmail.com * (Accounts}-accountssovereign@hotmall.com Tel.: 9122-49795491/92 -49744006. MANUFACTURERS OF 18K FINE JEWELLERY Statement of Un-Audited Finandal Results for the Quarter and Half Year Ended 30th September, 2026 In Lakhs Quarter Ended Half Year Ended Year Ended Particulars 30-<>9·2026 30-06-2026 30·09·2025 30-o9·2026 30--09-2025 31·03·2026 (Unaudited) (Unaudited'l (Unaudited) (Unaudited) (Unaudited) (Audited) 1. Income from Operations (a) Nee sares / Income from Operations -44.22 lJO.JO 132.87 174.52 913.31 1408.27 (b) Other OoeratlllQ 111C0111& 26.77 18.95 36.49 45.72 73.86 122.77 Total Income (net) 70.99 149.25 169.36 220.24 987.17 1531.04 2.Expen$4!S (a) Cost of Materials Consumed 88.59 108.26 160.30 196.85 1279.96 1689.66 (b) Changes In Inventories of finished goods and work-In· (16.16) (3.26) (80.65) (19.42) (29.97) (113.12) progress (c) Employee benefits expense 16.32 51.82 46.55 68.14 96.73 166.33 ( d) Ana nee Costs 0.75 0.75 l.67 l.50 14.33 15.81 ( e) Depreciation and amortisation expense 9.41 10.41 12.20 19.82 24.11 48.30 m Other exnenses 30.93 41.49 16.31 72.42 74.56 185.45 Total- 129.83 209.48 156.36 339.31 1459.71 1992.43 3. Profit I (Los.s) before exceptional items• Tax (1 (58.84) (60.23) 13.00 (119.07) (472.54) {461.39) o.oo o.oo o.oo 4. Exceptional Items 0.00 0.00 0.00 s. Profit I (Loss) before tax (3 + 4) (58.84) (60.23) 13,QO ,.1.1.9;07 (472.54) {461.39-) 6. Tax Expense a) Current Tax 0.00 0.00 0.00 0.00 0.00 2.34 1 bl Deferred Tax 3.53 (3.15) 2.70 0.38 2.45 3.39 7. Net Profit/ {Loss) for the period after tax (5·6) (62.37) (57.08) 10.30 {119.45) (474.99) (467.12) 8. Other Comprehensive Income (OCl) l('f Items that will not be Redasstfied to Profit Or Loss (I) Remeasurement of post-emplayment benefit obligations 0.89 (0.89) (0.89) 0.00 (1.74) 1.38 (ii) Income Tax Relating To Items That Will Not Be o.oo (0.88) 0.20 (0.88) 0.20 (0.28) Redassifled to Profft or lo5s Total Other Comprehensive Income 0.01 {0.89) (0.70) (0.88) (1.55) 1.10 9; Total Comprehenstve Income for the period (62.36) (57.97) 9.61 (120.33) {476.53) (466.02) 1(7+8) 10. Paid•up Equity Share capital, Equity snares of 578.80 578.80 578.80 578.80 578.80 578.80 ·101-each 11.Eamlngs per Share (Face Value of Rs. 10/- each} (Not Annualised}: a) Basic {1.08) {0.99) 0.18 {2.06) {8.21) (8.07) b) Diluted (1.08) {0.99) 0.18 (2.06) {8.21) {8.07} See acx:omoanvlno note to the financial results NOTES l The above results as reviewed by the Audit Committee have been approved at the meeting of the Board of Directors held on 24th October, 2026. 2 The Company operates In single segment namely "Gold and Diamond studded Jewenery• 3 The figures of last quarter are tile balancing figures between audlted figures In respect of the full financial year and ttie published year-to-date figures upt o the 2nd quarter of the respective financial year. 4 Figures of the previous year/quarter are regrouped wherever necessary / 5 The Statutory auditors have expressed an unmodified audit oplnlcn. / 6 The figures in • Lakhs are rounded off to two decimals. / ~/7'ndsUmited f .. Placie : Mumbai R • ._., Date : 24th October, 2026 (ManagJng Director) Regd. Ottice: Sovereign House, 11-A. Mahal Ind. Estate. Mahakali Caves Road. Andhen (E). Mumbai 400 093. India. CIN No. L36912MH1974PLC017505 0 GST No. 27AAACS8558C1Z9 Tel. (91-22) 6692 3871/72 0 Fax: (91· 2.2) 6692 3880 0 Email: sovereignjewellery@hotmail.com MANUFACTURERS OF 18K FINE JEWELLERY Statement of Un-Audited Financial Results for the Quarter and Half Year Ended 30th September, 2026 · Intakhs As at Asat Particulars ':lntn ~nt• • 2026 31st March. 2026 A Assets 1 Non-current assets a) Property, Plant and Equipment 247.03 273.04 b) Capital work-in-progress c)lnvcstmcntPropcrty 57. 16 57.16 d) Goodwill - - e) Other [ntangible Assets - - f) lntangible asstes under development - - g) Biological Assets other than bearer plants - - h) Financial Assets i) In vestmcnts - - ii) Loan - - iii) Trade Receivables - ' iv) Other financial assets 5.41 6.03 i) Deferred tax assets (net) 15.29 14.92 j) Other non-current assets 5.20 3.43 Total non-current assets 330.09 354.58 2 Current assets a) Inventories 603.65 730.96 b) Financial assets i) Investments - - ii) Trade receivables - 61.95 iii) Cash and cash equivalents 205.24 105.73 iv) Bank balances other than (iii) above - - v) Loans 1.00 - vi) Others - - c) Current Tax Assets (Net) 16.80 12.55 d) Other current assets 1.3"1 18.89 Total current assets 834.06 930.07 Assets held-for-sale I Assets included in disposal group(s) held 3 for-sale - - Total Assets 1,164.15 1,284.65 B Equity and Liabilities l Equity a) Equity Share capital ~ 578.80 578.80 b) Instruments entirely equity in nature - - c) Other Equity 540.50 660.82 Total Equity {/l/t/ " 1,119.30 1,239.62 Rrgd Office . Sovereign House. 11 ·A. Mahal Ind. Estate. Mahakah Caves Road, Andheri (E). Mumbai 400 093. India. CIN No. l36912MH1974PLC017505 0 GST No. 27AAACS8558C1Z9 Tel.. (91-22) 6692 3871172 0 Fax (91-22) 6692 3880 0 Email sovere1gn1ewellery@hotmall com MANUFACTURERS OF 18K FINE JEWELLERY Liaiblities 2 Non-current liabilities a) Financial Liaibilties i) Borrowings - - ia) Lease Liabilities - - ii) Trade payables !\)Total outstanding dues of small enterprises and micro - - B) Total outc;tanding dues of creditors other small enterpr - - iii) Other financial Liabilities - - b) Provisions - - c) Deferred Tax Liabilities (Net) - - d) Other Non Current Liabilities - - Total non-current liabilities - - 3 Current Liabilities a) Financial Liaibilties i) Borrowings - - ia) Lease Liabilities - - ii) Trade pa} ables ' A) Total outstanding dues of micro enterprises and small - - B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3.27 3.16 iii) Other financial liabilities 31.50 30.00 b) Other current liabilities 6.27 11.87 c) Provisions 3.81 - d) Current Tax Liabilities (Net) - - Total current tiabilities 44.85 45.03 Liabilities classified as held for sale/Liabilities included in 4 disposal eroup held-for-sale Total Equity and Liaibilites 1,164.15 1,284.65 For Sovereig7Diadms &,; "; ,.X.. . MUMBAI ,.~.. Place : Mumbai Mr. Ajay R. Gehani 7 0c- ·"" Date : 24th October, 2026 (Managing Director) ' - Regd Office: Sovereign House. 11 ·A, Mahal Ind. Estate. Mahakah Caves Road, Andheri (E). Mumbai 400 093. India CIN No. L36912MH1974PLC017505 0 GST No. 27AAACS8558C1Z9 Tel.. (91-22) 6692 3871 / 72 0 Fax: (91-22) 6692 3880 0 Email : [Showing first 8,000 characters — download PDF for full document]