Please find enclosed herewith Investor Presentation for the quarter and half year ended 30th September 2026 for the Unaudited Financial Results.

Date: 28th October 2026 To, To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Plot No. C/1, G Block, Dalal Street, Fort, Bandra-Kurla Complex, Bandra (East), Mumbai 400001 Mumbai 400051 Scrip Code: 541967 Trading Symbol: SKYGOLD Subject: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Presentation on the Unaudited Financial Results. Dear Sir/Madam, Please find enclosed herewith the Investor/ Analysts presentation on Unaudited Financial Results for the quarter and half year ended 30th September 2026. This presentation is being submitted in compliance with Regulation 30(6) and 46 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015. The same is also being made available on the Company’s website at www.skygold.co.in This is for your information and records. Thank you. Yours faithfully, For Sky Gold and Diamonds Limited, (Formerly known as Sky Gold Limited) Mangesh Chauhan Managing Director DIN: 02138048 Place: Navi Mumbai Encl.: As above. Investor Presentation – Result Update Safe Harbor Statement This presentation and the accompanying slides (the “Presentation”), which have been prepared by Sky Gold and Diamonds 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. Index 01 Q2 & H1FY27 Financial Snapshot 02 Vision & Growth Levers 03 Drivers of Growth 04 Company Overview 05 Financial Delivery Q2 & H1FY27 Financials Q2 & H1FY27 Performance Scorecard Q2 FY27 ₹ 2,390.7 ₹ 229.1 ₹ 189.8 ₹ 129.4 Crore Crore Crore Crore Revenue from Operations Gross Profit EBITDA PAT + 61.0% Y-o-Y + 87.1% Y-o-Y + 90.0% Y-o-Y + 93.2% Y-o-Y H1 FY27 ₹ 4,403.5 ₹ 416.6 ₹ 346.5 ₹ 234.3 Crore Crore Crore Crore Revenue from Operations Gross Profit EBITDA PAT + 68.3% Y-o-Y + 94.8% Y-o-Y + 102.3% Y-o-Y + 111.9% Y-o-Y * Consolidated Results Q2 & H1FY27 Performance Highlights (AllFigures InRsCr) Revenue from Operations Gross Profit & Gross Margin % 8.2% 9.6% 8.2% 9.5% +68% +95% 4,403.5 +61% 416.6 +87% 2,615.7 2,390.7 229.1 213.8 1,484.5 122.5 Q2 FY26 Q2 FY27 H1 FY26 H1 FY27 Q2 FY26 Q2 FY27 H1 FY26 H1 FY27 EBITDA & EBITDA Margin % PAT & PAT Margin % 6.7% 7.9% 6.5% 7.9% 4.5% 5.4% 4.2% 5.3% +102% +112% 346.5 234.3 +90% +93% 189.8 129.4 171.3 110.6 99.9 67.0 Q2 FY26 Q2 FY27 H1 FY26 H1 FY27 Q2FY26 Q2FY27 H1FY26 H1FY27 Improving Financial Position Working Capital Days Cashflow from Operations 39 37 39 In H1FY27, the Company reported 34 33 ` positive Cash Flow from Operations -4 137 100 71 63 59 55 Mar-25 Mar-26 Sep-26 Inventory Days Receivable Days Payable Days -45 -101 -100 -150 Export (%) -200 -237 -250 Mar-25 Sep-25 Mar-26 Sep-26 CFO WC Days (Net)* FY25 FY26 H1FY27 (Cash Flow from Operations : ₹ Crs, Working Capital : Days) *Based on quarterly sales Q2 H1FY27 Operational PAT Particulars (₹ Cr) Q2 FY27 Q2 FY26 Y-o-Y Q1 FY27 Q-o-Q H1FY27 H1FY26 Y-O-Y Revenue 2390.7 1,484.5 61.0% 2,012.8 18.8% 4,403.5 2,615.7 68.3% EBITDA 189.8 99.9 90.0% 156.7 21.1% 346.5 171.3 102.3% EBITDA Margin (%) 7.9% 6.7% 120 bps 7.8% 10 bps 7.9% 6.5% 140 bps Reported PBT 166.0 87.9 88.9% 134.8 23.1% 300.8 146.8 105.0% Reported PBT (%) 6.9% 5.9% 100 bps 6.7% 20 bps 6.8% 5.6% 120 bps Reported PAT 129.4 67.0 93.2% 104.9 23.4% 234.3 110.6 111.9% Reported PAT Margin (%) 5.4% 4.5% 90 bps 5.20% 20 bps 5.3% 4.2% 110 bps Operational PBT 173.4 87.9 97.3% 134.8 28.6% 308.2 146.8 110.0% Operational PBT (%) 7.3% 5.9% 140 bps 6.7% 60 bps 7.0% 5.6% 140 bps Operational PAT 134.9 67.0 101.3% 104.9 28.6% 239.8 110.6 116.8% Operational PAT (%) 5.6% 4.5% 110 bps 5.2% 40 bps 5.4% 4.2% 120 bps Note:- Operational PAT / PBT is reported PBT / PAT less non operational income & exceptional items in financials Q2 H1FY27 Consolidated Profit & Loss Statement Profit & Loss Statement (₹ Cr) Q2 FY27 Q2 FY26 Y-o-Y Q1 FY27 Q-o-Q H1 FY27 H1 FY26 Y-o-Y Revenue from Operations 2,390.7 1,484.5 61.0% 2012.8 18.8% 4,403.5 2,615.7 68.3% Cost of Materials Consumed 2175.2 1199.5 2006.4 4181.6 2381.1 Purchase of Stock in Trades -43.6 16.6 74.0 30.4 16.6 Changes in Inventories of FG & WIP 30.0 145.9 -255.2 -225.1 4.2 Gross Profit 229.1 122.5 87.1% 187.5 22.2% 416.6 213.8 94.8% GP % 9.6% 8.2% 133 bps 9.3% 27 bps 9.5% 8.2% 129 bps Employee Benefits Expense 20.2 13.1 16.8 36.9 25.1 Other Expenses 19.1 9.5 14.0 33.1 17.5 EBITDA 189.8 99.9 90.0% 156.7 21.1% 346.5 171.3 102.3% EBITDA % 7.9% 6.7% 121 bps 7.8% 15 bps 7.9% 6.5% 132 bps Other Income 14.4 8.0 8.0 22.4 12.3 Depreciation and Amortisation Expense 5.3 2.4 4.5 9.9 6.0 EBIT 198.9 105.5 88.5% 160.2 24.2% 359.0 177.6 102.1% Finance Costs 25.5 17.6 25.4 50.8 30.8 Exceptional income/(expense) -7.4 0.0 0.0 -7.4 0.0 PBT 166.0 87.9 88.9% 134.8 23.2% 300.8 146.8 105.0% Tax Expenses 36.7 20.9 29.9 66.6 36.2 PAT 129.4 67.0 93.1% 104.9 23.3% 234.3 110.6 111.8% PAT % 5.4% 4.5% 90 bps 5.2% 20 bps 5.3% 4.2% 109 bps Consolidated Balance Sheet ASSETS (₹ Cr) 30-Sept-26 31-Mar-26 EQUITY AND LIABILITIES (₹ Cr) 30-Sept-26 31-Mar-26 ASSETS Equity Non ‐ Current Assets (a) Equity share capital 154.9 154.9 Property, plant and equipment 111.0 98.2 (b) Other equity 1,250.6 1,037.1 Right of Use Assets 21.6 19.2 Equity attributable to equity holders 1,405.4 1,192.0 Investment Property 0.0 2.4 Non‐controlling interests 17.0 13.9 Goodwill 250.5 250.5 Total Equity 1,422.4 1,205.9 Other Intangible Assets 5.9 6.0 Liabilities Financial Assets Non ‐ Current Liabilities (i) Investments 0.0 44.0 Financial liabilities (ii) Other Financial Assets 33.1 22.8 (i) Borrowings 117.9 48.1 (ii) Lease liabilities 15.0 14.6 Deferred tax assets (net) 0. [Showing first 8,000 characters — download PDF for full document]