Outcome of Board Meeting held on today Wednesday, 28th October, 2026 to consider and Approve the Unaudited Financial Results for the Quarter and half year ended 30th September, 2026.

Date: 28th October, 2026 The Manager, Listing Compliance Department, Bombay Stock Exchange Limited, P.J. Towers, Dalal Street, Mumbai – 400001 Subject: Outcome of Board Meeting held on 28th October, 2026 and submission of Standalone Unaudited Financial Results for Quarter and Half Year ended 30th September, 2026. Ref: S.M. GOLD LIMITED (Scrip Code: 542034) Pursuant to Regulations 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) read with Part A of Schedule III of the SEBI Listing Regulations of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended from time to time, we wish to inform you that the Board of Directors of the Company in their meeting held today i.e. on Wednesday, 28th October, 2026 inter-alia considered and approve the following among other matters: 1. The Unaudited Financial results of the Company for the Quarter and Half Year ended on 30th September, 2026. 2. The Limited Review Report for the said period, as submitted by M/s. Shah Karia & Associates, Chartered Accountants, Statutory Auditors of the Company. The said meeting was commenced at 18:00 IST and concluded at 18:30 IST. These results have been duly reviewed by the Audit Committee. A copy of the Unaudited Financial Results along with the Limited Review Report is enclosed herewith and is also available on the Company’s website. In compliance with Regulation 47 of the SEBI Listing Regulations, necessary arrangements have been made for publication of the results along with a QR code in the newspaper. As per the SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2018, and the Company's Code of Conduct for Prevention of Insider Trading, the trading window has been closed with effect from 1st October, 2026 and will remain closed until 48 hours after the declaration of the financial results. You are requested to kindly take the above on record. For, S. M. GOLD LIMITED PULKITKUMAR SURESHBHAI SHAH MANAGING DIRECTOR (DIN: 07878190) CIN: L74999GJ2017PLC098438 Registered Office: Shop No. 1 to 3, 2nd Floor, 24 Caret Building, Opp. ROK Regency Hotel, Law Garden, C G Road, Ahmedabad-380009 Website: www.smgoldltd.com E-mail: compliancesmgold@gmail.com Contact: +91 9428980017 S.M.GOLD LIMITED CIN:-L74999GJ2017PLC098438 Address : Shop No. 1 to 3, 2nd Floor, 24 Caret Building, Opp. Rock Regency Hotel, Law Garden, C.G. Road, Ahmedabad:- 380009 STATEMENT OF STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED ON 30TH SEPTEMBER, 2026 ` in Lakhs Quarter Ended Half Year Ended Year Ended Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Income: I Revenue from operations 4293.30 2250.39 4469.28 6543.69 7022.22 15606.16 II Other Income 0.00 0.00 2.59 0.00 2.71 3.46 III Total Income (I +II) 4293.30 2250.39 4471.87 6543.69 7024.93 15609.62 IV Expenses: Cost of materials consumed Purchase of Stock-in-Trade 2903.87 954.70 3,969.41 3858.57 6040.75 15,646.03 Changes in inventories of finished goods, work-in-progress (608.24) and Stock-in-Trade 1214.34 1189.80 4 37.92 2404.14 871.87 Employee Benefit Expense 48.50 0.00 ( 1.50) 48.50 18.48 1 29.10 Financial Costs 8.45 7.74 7.03 16.19 14.82 61.13 Depreciation and Amortization Expense 0.00 0.00 - 0.00 0.00 3.61 Other Expenses 64.81 35.75 3.80 100.56 6.29 1 76.66 Total Expense 4239.97 2187.99 4416.66 6427.96 6952.21 15408.29 V Profit before exceptional items and tax (III - IV) 53.33 62.40 55.21 115.73 72.72 201.33 VI Exceptional Items - - - - VII Profit before tax (V- VI) 53.33 62.40 55.21 115.73 72.72 201.33 VIII Tax expense: (1) Current tax 10.64 9.36 1 2.00 20.00 15.00 45.00 (2) Deferred tax - - -0.58 Profit(Loss) from the perid from continuing operations (VII - IX VIII) 42.69 5 3.04 4 3.21 95.73 5 7.72 1 56.91 Profit(Loss) from the period from dicontinuing operations X before tax - - - - - XI Tax expense of discontinuing operations - - - - - - XII Profit(Loss) from Discontinuing operations - - - - - - XIII Profit/(Loss) for the period (IX + XII) 4 2.69 5 3.04 4 3.21 9 5.73 5 7.72 1 56.91 XIV Other comprehensive income net of tax 0.00 - - - XV Total Comprehnsive Income for the year 4 2.69 5 3.04 4 3.21 9 5.73 5 7.72 1 56.91 XVI Details of Equity Share Capital 0 1,323.75 1,323.75 1,003.75 1 ,323.75 1,003.75 1,323.75 Paid-up Equity share capital (at par Value of Rs. 10 each) XVII Earning per share: Earning per equity share for continuing operations (1) Basic earnings (loss) per share from continuing operations 0.32 0.40 0 .43 0 .72 0.58 1 .19 (2) Diluted earnings (loss) per share from continuing operations 0.32 0.40 0 .43 0 .72 0.58 1 .19 Earning per equity share for discontinued operations (1) Basic earnings (loss) per share from discontinued operations - - - - - - (2) Diluted earnings (loss) per share from discontinued operations - - - - - - Earning per equity share (1) Basic earnings(loss) per share from continuing and discontinued operations 0.32 0.40 0 .43 0 .72 0.58 1 .19 (2) Diluted earnings(loss) per share from continuing and discontinued operations 0.32 0.40 0 .43 0 .72 0.58 1 .19 Notes: 1). The above Financial Results were reviewed by the Audit Committee and Approved by the Board of Directors at their respective Meeting held on 28.10.2026 2) The Company's business activity fall within a singal primary business segment. 3). Previous year's figures are re-grouped, re-classified wherever necessary. By order of the Board of Directors For , S.M.Gold Limited Priyank Shah Date: 28.10.2026 (Director & CFO) Place: Ahmedabad DIN: 07878194 S.M.GOLD LIMITED CIN:-L74999GJ2017PLC098438 Address : Shop No. 1 to 3, 2nd Floor, 24 Caret Building, Opp. Rock Regency Hotel, Law Garden, C.G. Road, Ahmedabad:- 380009 STATEMENT OF ASSET & LIABLITIES AS ON 30th SEPTEMBER, 2026 Half Year Ended Year Ended Particulars 30.09.2026 31.03.2026 Unaudited (in lakh) Audited (in lakh) ASSETS (1) Non-Current Assets (i) Property, Plant And Equipment 11.53 10.06 (ii) Intangible Assets (iii) Capital Work in Progress (iv) Intangible assets under development Non-Current Financial Assets (a) Non-Current Investments 533.46 533.46 (b) Trade Receivables, Non-Current (c) Loans, Non-Current (d) Other Non-Current Financial Assets Deffered tax assets (net) 0.00 0.00 Total Non Current Assets 544.99 543.52 (2) Current Assets Inventories 1,401.74 3,805.88 Current Financial Assets (a) Current investments (b) Trade receivables 2,469.25 4.06 (c) Cash and cash equivalents 191.23 140.07 (d) Bank Balance other than Cash and cash equivalents (e) Loans, Current 31.90 164.96 (f) Other Current Financial Assets Total Current Financial Assets Current Tax Assets (net) Other Current Assets 28.16 89.32 Total Current Assets 4122.28 4204.29 Total Assets 4667.27 4747.80 EQUITY AND LIABILITIES (1) Equity Equity Share Capital 1323.75 1323.75 Other Equity 1,812.61 1696.88 Total Equity 3136.36 3,020.63 (2) Liabilities Non-Current Liabilities Non-Current Financial Liabilities (a) Borrowings , non current (b) Trade Payables , non current (c) Other non current financial liabilities Total Non-Current Financial Liabilities Provision, non current Deffered tax liabilities (net) 51.22 51.22 Other non current liabilities Total Non-Current Liabilities 51.22 51.22 Current Liabilities Current Financial Liabilities (a) Borrowings , current 1385.38 1575.57 (b) Trade Payables , current (i) Total Outstanding dues of Micro Small & Medium Enterprises (ii) Total Outstanding dues of creditors other than Micro Small & Medium Enterprises 0.00 0.00 (c) Other current financial liabilities Total Current Financial Liabilities 1385.38 1575.57 Other Current liabilities 0.00 0.36 Provision, current 94.31 100.02 Current tax liabilities (net) Total Current Liabilities 1479.69 1675.95 Total Liabilities 1530.91 1727.17 Total Equity and Liabilities 4667.27 4747.80 By order of the Board of Directors For, SM GOLD LIMITED Priyank S. Shah Date: 28.10.2026 (Director & CFO) Place: Ahmedabad DIN:07878194 S.M.GO [Showing first 8,000 characters — download PDF for full document]