The Board of Directors of the company has considered and approved unaudited financial statement of the company for quarter and Half Year ended 30th September, 2026 as attached

i (G'«BHU[ Caunn (Gf(e‘]flfll§ ]th‘dl l We stands for Qualiteae” CIN: L36911G]J2014PLC078802 GGL/SE/2026-27/P25 Date: November 03, 2026 General Manager Department of Corporate Services BSE Limited Listing Operations (Equity), P.]. Towers, Dalal Street, Mumbai - 400 001 Dear Sir/ Madam, Sub: Outcome of the meeting of Board of Directors of the company held on November 03, 2026. Ref: Gautam Gems Limited (BSE Script Code: 540936) Pursuant to Regulation 30 read with Part A of Schedule III of the SEBI Listing Regulations of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, we wish to inform you that the Meeting of Board of Directors of the Company was held today i.e. on Tuesday, November 03, 2026 at the Registered office of the Company. The Board, along with other agenda items, considered and approved the following: 1. Financial Results for the Quarter and Half Year Ended September 30, 2026 « The Unaudited Standalone Financial Results for the quarter and Half Year ended September 30, 2026 were reviewed and approved by the Board. « The Limited Review Report for the said period, as submitted by M/s. Shah Karia & Associates, Chartered Accountants, Statutory Auditors of the Company, was also considered and taken on record. 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: www.gautamgems.com. 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 newspapers. Gautam Gems Ltd,§ H— nfo@gautamgems,in 301, Sumukh BLDG, Super compound, | X% *712612638046 complianceggl@gmail.com o Vasta devdi road, Katargam, (© 1919376495 444 Surat-395004. Gujarat-india @ wwwgautan l 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 October 1, 2026 and will remain closed until 48 hours after the declaration of the financial results. The said meeting was commenced at 13.00 IST and concluded at 15:30 IST. You are requested to kindly take the above on record. Thanking you, For Gautam Gems Ltd Gautam P. Sheth Managing Director DIN: 06748854 Encl: As Stated SHAH KARIA & ASSOCIATES A Chartered Accountants Independent Auditor's Review Report on the Quarterly Unaudited Financial Results of Company Pursuant to the Regulation 33 of the SEBI {LIsting Obligations and Disclosure Requirements) Regulations, 2015, as amended e Review Report To The Board of Directors s Gautam Gems Limited e 1. We have reviewed the accompanying statement of unaudited financial results of Gautam Gems Limited (the "Company") for the quarter ended September 30, 2026 (the "Statement") attached herewith, being e submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations”). 2. The Company's Management is responsible for the preparation of the Statement in accordance with t the recognition and measurement principles laid down in Indian Accounting Standard 34, "Interim L (F ti hna en c "i Aa cl "R )e ,p o rr et ai dn g w" t( hIn d eA lS v3 a4 n) p r re us lc esr ib ise sd u en dd e tr eS re ec ut ni don r1 3 a3 do f ot th he C ro am cp ca on ui ne ts nA gc t p, 2 i0 nc1 i3 p, ea ss a gem ne en rd ale ld accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has M been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. - We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material N m pei rs ss ot na st e rm ee sn pt o. br le v fi oe rw fo inf ni cn it ae lr i am df i ana cn cc oi ua nl ii nn gfo mr am ta tt ei ro sn c ao nn dsi s at ps lo yf nm ga ak ni an lg ii cn aq lu i ari ne ds , otp hri em ra r ri el vy eo wf 0 procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become A aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards specified under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in A India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. N For Shah Karia & Associates Chartered Accountants Y ICAI Firm Registration No.: 131546W SS Priyank Shah Partner Date: 3 November, 2026. Membership No.: 118627 < HARTERED lPlace: Ahmedabad COUNTANTS) L UDIN: 26118627XVLMWB1020 801, Iconic Shyamal, Opp City Gold, Shyamal Cross Roads, Satellite, Ahmedabad 380015. E-mail - shahkaria.ca@gmail.com, auditors.shahkaria@gmail.com (& scanned with OKEN Scanner GAUTAM GEMS LIMITED CIN:-L36911GJ2014PLC078802 3rd Floor, office 301, Sumukh Super Compound, Vasta Devadi Road, Surat STATEMENT OF ASSET & LIABLITIES AS ON 30th SEPTEMBER, 2026 Half Year Ended| Year Ended| Particulars 30.09.2026| 31.03.2026| Unaudited (in lakh)| _ Audi(itn leakhd)| [ASsETS (1) Non-Current Assets (i) Property, Plant And Equipment 154.46) 194,456} (ii] Intangible Assets (ii) Capital Workin Progress (iv) Intangible assets under development [Non-Current Financial Assets (2) 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 194.26) 19246 (2) Current Assets inventories 7512.66 4,837.79] [Current Financial Assets (2] Current investments (b) Trade receivables 3,457.38 2,334.00} (c) Cash and cash equivalents 5953 96 (d) Bank Balance other than Cash and cash equivalents (€) Loans, Current 25.30] 3553 () Other Current Financial Assets [Total Current Financial Assets Current Tax Assets (net) Other Current Assets 57.66] 171 [Total Current Assets 1111253 7,30.94 Total Assets 11306.99) 7,425.40 [EQUITY AND LIABILITIES (2) Equity Equity Share Capital 428461 428461 Other Equity 952.66) 913,54} [Total Equity 5237.27) 5,198.15 (2] 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) 19.89 19.89 Other non current iabilities [Total Non-Current Liabilities 19.89] 19.89 [Current Liabilities [current Financial Liabi (2] Borrowings, current 2a1.14] 553,94} (b) Trade Payables, current () Total Outstandidunegs of Micro Small & Medium Enterprises 0.00) 3093 (i) Total Outstanding dues of creditors other than Micro Small & Medium Enterprises 5549.41 1,57002) (c) Other current financial liabilities [Total Current Financial Liabilti 599055 215489 Other Current liabilities 0.00 Provision, current 59.28] 52.47) Currentatx liabilities net) [Total Current Liabilities 6049.83 220734 [Total Liabilities 6069.72 2227.25| Total Equity and Liabilities 11306.99) 7,425.40 By order of the Board of Directors 03.11.2026 e s For, Gautam Gems Limited Place:- Surat / S B [Showing first 8,000 characters — download PDF for full document]