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■ZODIAC JRD-MKJ LIMITED DIAMONDS • JEWELLERY• PRECIOUS & SEMI PRECIOUS STONES 1013, P. J. Tower, Stock Excha,ge Towers, Dalal Street, Fort, Mumbai 400001, Maharashtra, India Tel: +91-22-2283-1050 / 51 • Email: info@zodiacjrdmkjltd.co.in or secretarial@zodiacjrdmkjltd.co.in CIN: L65910MH1987PLC042107 • Website: www.zodiacjrdmkjltd.co.in • GSTIN: 27AAAC.Z045!1K121 Date: 03rd November 2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai -400 001. Scrip Code: 512587 Sub: Outcome of Board Meeting held for approval of Un-Audited Financial Result for the Second Quarter and Half Year Ended 30th September, 2026. Dear Sir/ Madam, In terms of Regulation 30 read with part A of Schedule III of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 (11the Listing Regulations"), we wish to inform you that, in their meeting held today i.e. Tuesday, 03rd November, 2026 has inter-alia considered and approved the following: 1. Unaudited Financial Results along with Limited Review Report as submitted by the statutory auditor of the Company for the Second Quarter and Half Year Ended 30th September, 2026. (Annexure 1) 2. Pursuant to Regulation 30 read with Schedule III of the Listing Regulations, as amended from time to time, we hereby notify that the Nomination and Remuneration Committee and Board of Directors of Zodiac JRD-MKJ Limited (at its meeting held on November 3, 2026 has approved grant of the Employees stock options to eligible employees of the Company under the Zodiac JRD MKJ Employee Stock Option Plan 2026. The requisite details pursuant to Regulation 30 of the Listing Regulations read with Master Circular No. HO/ 49 /14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, in relation to the above are as follows: S.No. Particulars Details 1. Brief details of options granted Grant of 1,42,066 stock options 2. Whether the scheme is in terms of SEBI Yes (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 (if applicable) 3. Total number of shares covered by these 1,42,066 equity shares options ■ZODIAC JRD-MKJ LIMITED DIAMONDS • JEWELLERY• PRECIOUS & SEMI PRECIOUS STONES 1013, P. J. Tower, Stock Excha,ge Towers, Dalal Street, Fort, Mumbai 400001, Maharashtra, India Tel: +91-22-2283-1050 / 51 • Email: info@zodiacjrdmkjltd.co.in or secretarial@zodiacjrdmkjltd.co.in CIN: L65910MH1987PLC042107 • Website: www.zodiacjrdmkjltd.co.in • GSTIN: 27AAAC.Z045!1K121 4. Pricing Formula/Exercise Price ~ 10 (Face Value) 5. Option Vested/Vesting Schedule Options shall vest in a graded manner over a period of 3 years 6. Time within which option may be exercised Any time after vesting but before completion of 5 years from the date of grant of Options The meeting of the Board commenced at 03:00 P.M. and concluded at 05:50 P.M. Kindly take the above on record. Thanking You, Yours Faithfully, For Zodiac-JRD-MKJ Limited MaheshShah Managing Director DIN: 00217516 GIRISH L. SHETHIA 402/8, KRISHNA BLDG., NEELKANTH VIHAR, B.Com., F.C.A. PIPELINE ROAD, TILAK NAGAR, CHARTERED ACCOUNTANT CHEMBUR (W), MUMBAI -400 089. E-mail : girish.shethia@gmail.com MOBILE : 97696 38418 Independent Auditor's Report on the Quarterly Un-audited Standalone financial Results of Zodiac JRD- MKJ Limited (the "Company")Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors of Zodiac JRD- MKJ Limited 1. I have reviewed the accompanying statement of unaudited standalone financial results of Zodiac JRD-MKJ Limited (the "Company") for the 2nd quarter and Half Year ended September 30th, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Circular No. CIR/CFD/CMDl/44/2019, dated 29-03-2019. (The Listing Regulations"). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (IND AS 34) [prescribed under Section 133 of the Companies Act, 2013 as amended read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2013 read with SEBI Circular No. CIR/CFD/CMD 1/44/2019, is the responsibility of the Company's management and has been taken on record by the Board of Directors of the Company. My responsibility is to issue a report on the Statement based on my review. 3. I conducted my review 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 I plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. I have not performed an audit and accordingly, I do not express an audit opinion. 4. Based on my review conducted as stated in paragraph 3 above, nothing has come to my attention that causes me to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (IND AS) GIRISH L. SHETHIA 402/8, KRISHNA BLDG., NEELKANTH VIHAR, B.Com., F.C.A. PIPELINE ROAD, TILAK NAGAR, CHARTERED ACCOUNTANT CHEMBUR (W), MUMBAI -400 089. E-mail : girish.shethia@gmail.com MOBILE : 97696 38418 specified under Section 133 of the Companies Act, 2013, read with relevant rules issued there under and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, including the manner in which it is to be disclosed or that it contains any material misstatement. 5. The accompanying INDAS financial results and other financial information for the corresponding 2nd quarter and Half Year ended September 30th, 2026, have been subject to a limited review or audit and based on the information compiled by Management and has been taken on record by the Board of Directors. Date: 03.11.2026 Place: Mumbai. UDIN:26044607XNAEVL7477 Girish L. Shethia Chartered Accountant Membership No. 044607 ZODIAC-JRD-MKJ LIMITED Regd Office: 1013, P. J. Tower, Dalal Street, Stock Exchange, Fort, Mumbai• 400 001. CIN : L65910MH1987PLC042107 Phone : +91-22-2283-1050 / 51 I Email id: lnfo@zodiacjrdmkjltd.co.in I Website: www.zodiacjrdmkjltd.co.in Statement of Un-audited Standalone Financial Results For The Quarter and Half Year Ended On 30-09-2026 (Rupees in lakhs) Quarter Ended Half Year Ended Year Ended 30-Sep-26 30-lun-26 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-26 Particulars Unaudited Unaudited Unaudited Unaudited Unaudited (Audited) 1 Income (a) Revenue from Operations 686.92 623.03 577.72 1,309.95 997.87 2471.42 (b) Other Income 47.40 27.89 8.35 75.29 11.82 363.91 (c) Total Income (I + II) 734.32 650.92 586.07 1385.24 1009.69 2835.33 2 Expenses (a) Cost of Materials Consumed 0.00 0.00 0.00 (b) Purchase of Stock-in-Trade 1,073.90 655.62 614.21 1,729.52 939.28 2,172.67 (c) Change In Inventories of finished goods, Work-In-Progress and Stock-In- Trade -440.05 -77.76 ·85.00 -517.81 ·63.00 107.96 (d)Employee benefits expenses 10.31 10.7 6.65 21.01 15.62 38.64 (e)Finance costs 8.55 8.51 5.61 17.06 14.26 30.17 (f)Depreciation & Amortization Expenses 1.63 1.63 1.49 3.26 2.98 6.52 (g) Provision for diminution in long investment 0 0 0 0.00 0.00 (h)Other Expenses 13.78 11.18 12.48 24.96 59.13 95.80 Total Expenses (a to h) 668.12 609.88 555.44 1278.00 968.27 2451.76 3 Profit before exceptional Items and tax ( III-IV) 66.20 41.04 30.63 107.24 41.42 383.57 4 Exceptional Items 0 0 0.00 0.00 [Showing first 8,000 characters — download PDF for full document]