Attached herewith the Financial Results of the Company for quarter and half year ended on 30-09-2026.

Registered Office: C/205, D/205, 2nd Floor, Super Mall Besides Lal Bungalow, C.G. Road, Ahmedabad-380009, Gujarat, India. Website: www.palmjewelsltd.com DToat, e: 30/10/2026 The General Manager-Listing Corporate Relations Department BSE LIMITED PJ Towers, 25th floor, Dalal Street, Mumbai -400 001. SUB: OUTCOME OF BOARD MEETING TO CONSIDER AND APPROVE THE UN-AUDITED FINANCIAL RESULTS OF THE COMPANY FOR THE QUARTER AND HALF YEAR ENDED ON 30TH SEPTEMBER, 2026 REF: PALM JEWELS LIMITED (SCRIP CODE — 541444) Dear Sir/Madam, Pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a Meeting of the Board of Directors of the Company was held today i.e. Friday, 30 October, 2026 at the registered office of the Company. In the meeting Board has considered and approved the following matter: - 1. The Unaudited Standalone Financial Results of the Company for the quarter and Half Year ended 30 September, 2026 along with the Limited Review Report. W e hereby enclose the following: I. Limited Review Report for the Quarter and Half year ended 30 September, 2026 II. Unaudited Standalone Financial Results for the Quarter and Half year ended 30 September, 2026. 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. 01 October, 2026 will remain closed till the expiry of 48 hours after the declaration of financial results. The meeting commenced at 03:00 P.M and concluded at 04:30 P.M. Kindly take the same in your records and oblige. TFohra nPkailnmg yJeowu,e ls Limited Saunil Rohitkumar Shah Whole-time director DIN: 07673046 PALM JEWELS LIMITED (CIN No : L36910GJ2005PLC046809) Registered Address : C/205, D/205, 2nd Floor, Super Mall, Besides Lal Bungalow, C.G. Road, Ahmedabad, Gujarat. - 380009 Contact: 8460449722 / 079-40052056 Email: compliance.pjl@gmail.com Website: www.palmjewelsltd.com STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 (₹ in Lakhs) Standalone Sr. Quarter Ended Half Year Ended Year Ended Particulars No. 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income (a) Revenue from operations 4,351.87 4 ,035.57 4,159.42 8,387.44 7784.67 1 8,528.53 (b) Other Income 0.01 0 .87 1.43 0.88 1.97 3 .25 Total Income 4 ,351.88 4 ,036.44 4 ,160.85 8 ,388.32 7786.64 1 8,531.78 2 Expenses (a) Purchase of stock-in-trade 4,202.57 4,076.62 4,410.53 8,279.19 7695.02 1 8,267.25 (b) Change in inventories of finished goods, stock-in- ( 129.87) trade, and work-in-progress. 68.82 (111.69) (345.73) (42.87) -102.34 (c) Employee benefits expense 10.21 7.72 11.27 17.93 18.27 6 0.03 (d) Finance costs 3.52 3.18 3.95 6.70 7.30 1 0.57 (e) Depreciation and amortisation expense 3.81 3.82 3.81 7.63 7.62 1 5.08 (f) Other expenses 33.55 26.20 52.20 59.75 102.03 1 73.35 Total Expenses 4 ,322.48 4 ,005.85 4 ,136.04 8 ,328.33 7727.91 1 8,396.42 3 Profit before exceptional items and tax (1-2) 2 9.40 3 0.60 2 4.81 6 0.00 58.73 1 35.36 4 Add/(Less) : Exceptional items (net) - - - - 0.00 - 5 Profit before tax (3+4) 2 9.40 3 0.60 2 4.81 6 0.00 58.73 1 35.36 6 Tax expense Current Tax 6.80 9.03 6.37 15.83 15.15 3 6.30 Deferred Tax Liability - Less: Deferred assets for deferred tax liability (0.29) (0.29) (0.17) (0.58) (0.37) ( 0.62) 7 Net Profit after tax (5-6) 2 2.89 2 1.86 1 8.62 4 4.75 43.95 9 9.68 8 Other comprehensive income (a) Items that will not be reclassified to profit or loss - - - - - - (net of tax) (b) Items that will be reclassified to profit or loss (net - - - - - - of tax) Other Comprehensive Income - - - - - - 9 Total Comprehensive Income for the period/Year 22.89 21.86 18.62 44.75 43.95 99.68 (7+8) 10 Net Profit attributable to : Owners of the Company 22.89 21.86 18.62 44.75 43.95 99.68 Non Controlling Interest - - - - 0.00 - 11 Other Comprehensive Income attributable to : Owners of the Company - - - - - Non Controlling Interest - - - - - 12 Total Comprehensive Income attributable to : Owners of the Company 22.89 21.86 18.62 44.75 43.95 99.68 Non Controlling Interest - - - - 0.00 - Paid-up Equity Share Capital (Face Value of `10 each) 1 ,004.10 1 ,004.10 1 ,004.10 1 ,004.10 1004.10 1 ,004.10 14 Earning per share (Face Value of `10 each) 0 .23 0 .22 0 .19 0 .45 0.44 0 .99 Other Equity excluding Revaluation Reserves as at 31st 15 - - - - 0.00 1,647.99 March PALM JEWELS LIMITED (CIN No : L36910GJ2005PLC046809) Registered Address : C/205, D/205, 2nd Floor, Super Mall, Besides Lal Bungalow, C.G. Road, Ahmedabad, Gujarat. - 380009 Contact: 8460449722 / 079-40052056 Email: compliance.pjl@gmail.com Website: www.palmjewelsltd.com STANDALONE STATEMENT OF ASSETS AND LIABILITIES (₹ in Lakhs) Sr. As at As at Particulars No. 30-09-2026 31-03-2026 (Unaudited) (Audited) ASSETS 1 Non Current Assets Property, Plant and Equipment 62.04 69.67 Capital Work In Progress - - Other Intangible Asset - - (i) Investments - - (ii) Other Financial Asset 1.50 1.50 Deferred Tax Assets (Net) 3.47 2.89 Other Non Current Assets - - Total Non Current Assets 67.01 74.06 2 Current Assets Inventories 1 ,853.36 1,810.48 Financial Assets (i) Investments - - (ii) Trade Receivable 28.28 0.15 (iii) Cash and Cash Equivalents 27.58 18.71 (iv) Bank Balances other than (iii) above - - (v) Loans 0.65 0.35 (vi) Other Financial Assets - - Other Current Assets 2 67.07 1 41.54 Total Current Assets 2,176.94 1,971.24 Total Assets 2,243.95 2,045.30 EQUITY AND LIABILITIES 1 Equity Equity Share Capital 1 ,004.10 1,004.10 Other Equity 6 88.63 6 43.89 Total Equity 1,692.73 1,647.98 2 Liabilities Non Current Liabilities Financial Liabilities (i) Borrowings - 13.80 (ii) Other Financial Liabilities - - Provisions - - Deferred Tax Liabilities (net) - - Total Non Current Liabilities - 13.80 3 Current Liabilities Financial Liabilities (i) Borrowings 2 84.43 2 43.59 (ii) Trade Payables - Total outstanding dues of micro enterprises and small enterprises - - - Total outstanding dues of creditors other than micro 2 36.75 99.77 (iii) Other Financial Liabilities - - Provisions 2.33 2.05 Current Tax Liabilities 25.60 36.44 Other Current Liabilities 2.12 1.67 Total Current Liabilities 551.23 383.52 Total Equity and Liabilities 2,243.95 2,045.30 PALM JEWELS LIMITED (CIN No : L36910GJ2005PLC046809) Registered Address : C/205, D/205, 2nd Floor, Super Mall, Besides Lal Bungalow, C.G. Road, Ahmedabad, Gujarat. - 380009 Contact: 8460449722 / 079-40052056 Email: compliance.pjl@gmail.com Website: www.palmjewelsltd.com STANDALONE STATEMENT OF CASHFLOW (₹ in Lakhs) Particulars Year Ended 30-09-2026 31-03-2026 (Unaudited) (Unaudited) 1 Cash Flow from Operating Activities Profit / (Loss) before Tax 60.00 135.36 Adjustments for: Depreciation and Amortisation Expense 7.63 15.08 Finance Cost 6.70 10.57 Interest Income - - Profit / (Loss) on sale of Asset - Operating Cash Flows before Working Capital Changes 14.33 25.65 Changes in working capital: Adjustments for (increase) / decrease in operating assets: Inventories (42.87) (129.86) Trade Receivables (28.13) 50.25 Other Current Financial Assets - Loans (0.30) 0.71 Other Current Financial Assets (125.53) - Other Current Assets - (58.87) Other Non-Current Assets - 3.90 Adjustments for increase / (decrease) in operating liabilities: Trade Payables 1 36.98 58.75 Other Current Financial liabilities - (1.73) Other Current liabilities 0.45 - Other Non-Current liabilities - - Other Non-Current Financial liabilities - - Current Provisions 0.28 (59.13) (0.75) -77.60 Cash Generated from Operations - 15.20 83.41 Net Income tax paid - - -15.23 Provision for Income Tax (26.68) (26.68) Net Cash Flow generated / (used in) from Operating (11.48) 68.18 2 Cash Flow from Investing Activities Capital expenditure on Property, Plant and Equipments, (0.00) (1.30) Proceeds from Sale of Property, Plant and Equipme [Showing first 8,000 characters — download PDF for full document]