Financial Results for Quarter and Half-Yearly ended Sep. 30, 2026

MFG. OF : CZ-ROSE & ANTIQUE GOLD JEWELLERY CIN : L36910GJ2010PLC060064 GURU KRUPA GEMS AND JEWELLERY LIMITED (FORMERLY KNOWN AS BHAKTI GEMS AND JEWELLERY LIMITED) CIN.: L36910GJ2010PLC060064 Regd. Off.: FF/02, 413/1 Kalp Bhakti House, Nr Narayan Society, B/h Axis Bank, C G Road, Ashram Road P.O, Ahmedabad-380009, Gujarat, India. Website: www.bhaktijewellery.com Contact No. 079-26421701 Email ID: compliancebhakti@gmail.com Date: October 28, 2026 General Manager Department of Corporate Services BSE Limited Listing Operations (Equity), P. J. Towers, Dalal Street, Mumbai – 400001 Sub: Outcome of the meeting of Board of Directors of the company held on Wednesday, October 28 2026. Ref: Guru Krupa Gems & Jewellery Limited (BSE Scrip Code- 540545) Pursuant to Regulation 33 and 30 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company in their meeting held today i.e. on Wednesday, October 28 2026 inter-alia considered and approved following along with other matters: 1. Unaudited Standalone Financial Results We enclosed herewith the Unaudited Standalone Financial Results along with the Limited Review Reports thereon for the quarter ended September 30, 2026 as reviewed and recommended by the Audit Committee and have been approved and taken on record at the meeting of the Board of Directors of the Company held today. The Company will publish the Unaudited Standalone Financial Results in the prescribed format. Further kindly note that, pursuant to compliance of the provisions of SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2018, the trading window which has been closed w.e.f. October 01, 2026 will remain closed till the expiry of 48 hours after the declaration of financial results. The aforesaid information is also available on the website of the Company at www.bhaktijewellery.com The said meeting was commenced at 5:30 P.M. and concluded at 6:30 P.M. You are kindly requested to take above information on record. Thanking you For, Guru Krupa Gems & Jewellery Limited (Formerly known as Bhakti Gems & Jewellery Limited) Akshay S Mehta Managing Director DIN: 02986761 Guru Krupa Gems and Jewellery Limited (Formerly Known as Bhakti Gems and jewellery Limited) CIN:-L36910GJ2010PLC060064 209, Shree Balaji Paragon, Near Circle - P, C.G Road, B/S Rock Regency Hotel, Opposite Axis Bank, Ahmedabad, Gujarat, 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 83.22 83.22 (ii) Intangible Assets (iii) Capital Work in Progress (iv) Intangible assets under development Non-Current Financial Assets (a) Non-Current Investments (b) Trade Receivables, Non-Current (c) Loans, Non-Current (d) Other Non-Current Financial Assets Deffered tax assets (net) Total Non Current Assets 83.22 83.22 (2) Current Assets Inventories 695.32 1517.80 Current Financial Assets (a) Current investments (b) Trade receivables 2,033.08 722.88 (c) Cash and cash equivalents 2.31 8.70 (d) Bank Balance other than Cash and cash equivalents 5.15 159.84 (e) Loans, Current 101.76 67.63 (f) Other Current Financial Assets Total Current Financial Assets Current Tax Assets (net) Other Current Assets 62.62 21.90 Total Current Assets 2900.24 2,498.75 Total Assets 2983.46 2,581.96 EQUITY AND LIABILITIES (1) Equity Equity Share Capital 1503.95 1503.95 Other Equity 984.44 971.92 Total Equity 2488.39 2475.87 (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) 6.59 6.59 Other non current liabilities Total Non-Current Liabilities 6.59 6.59 Current Liabilities Current Financial Liabilities (a) Borrowings , current 23.33 49.42 (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 442.56 27.42 (c) Other current financial liabilities Total Current Financial Liabilities 465.89 76.84 Other Current liabilities 0.00 4.01 Provision, current 22.59 18.65 Current tax liabilities (net) 0.00 0.00 Total Current Liabilities 488.48 99.50 Total Liabilities 495.07 106.09 Total Equity and Liabilities 2983.46 2,581.96 By order of the Board of Directors For , Guru Krupa Gems and Jewellery Limited (Formerly Known as Bhakti Gems and Jewellery Limited) Akshay S. Mehta Date: 28.10.2026 (Managing Director ) Place: Ahmedabad DIN: 02986761 Guru Krupa Gems and Jewellery Limited (Formerly Known as Bhakti Gems and jewellery Limited) CIN:-L36910GJ2010PLC060064 209, Shree Balaji Paragon, Near Circle - P, C.G Road, B/S Rock Regency Hotel, Opposite Axis Bank, Ahmedabad, Gujarat, 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 1902.24 302.88 408.01 2205.12 1346.70 2698.11 II Other Income 0.00 0.00 0.00 0.00 0.08 10.95 III Total Income (I +II) 1902.24 302.88 408.01 2205.12 1346.78 2709.06 IV Expenses: Cost of materials consumed - - - - Purchase of Stock-in-Trade 868.17 487.08 2 73.06 1355.25 1076.93 2,571.68 Changes in inventories of finished goods, work-in-progress and Stock-in-Trade 1026.93 (202.07) 97.47 824.86 191.61 ( 40.01) Employee Benefit Expense 0.00 0.00 1 8.89 0.00 37.47 47.52 Financial Costs 0.03 0.07 1.02 0.10 3.59 7.79 Depreciation and Amortization Expense 0.00 0.00 - 0.00 0.00 7.48 Other Expenses 0.00 12.39 3.37 12.39 11.21 36.73 Total Expense 1895.13 297.47 393.81 2192.60 1320.81 2631.19 V Profit before exceptional items and tax (III - IV) 7.11 5.41 14.20 12.52 25.97 77.87 VI Exceptional Items - - - - - VII Profit before tax (V- VI) 7.11 5.41 14.20 12.52 25.97 77.87 VIII Tax expense: (1) Current tax 1.69 0.81 3 .50 2.50 5 .00 18.00 (2) Deferred tax - - - - 3.28 Profit(Loss) from the perid from continuing operations (VII - IX VIII) 5.42 4.60 10.70 10.02 20.97 56.59 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) 5 .42 4 .60 1 0.70 1 0.02 2 0.97 5 6.59 XIV Other comprehensive income net of tax - - - - XV Total Comprehnsive Income for the year 5 .42 4 .60 1 0.70 1 0.02 2 0.97 5 6.59 XVI Details of Equity Share Capital 1,503.95 1,503.95 1,503.95 1,503.95 1,503.95 1,503.95 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 0.04 0.03 0.07 0.07 0.14 0.38 (2) Diluted earnings (loss) per share from continuing operations 0.04 0.03 0.07 0.07 0.14 0.38 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 0.04 0.03 0.07 0.07 0.14 0.38 (2) Diluted earnings(loss) per share from continuing and discontinued operations 0.04 0.03 0.07 0.07 0.14 0.38 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 [Showing first 8,000 characters — download PDF for full document]