Considered and approved the Standalone Un-Audited Financial Results of the Company for the Half Year ended 30th September 2026.

AAYUSH ART AND BULLION LIMITED (Formerly known as AKM Creations Limited) CIN: L74110GJ2009PLC183192 Registered/Corporate Office: A-1207, Unicus Shyamal, Opp. Iconic Shyamal Cross Road, Vejalpur, Ahmedabad-380051, Gujarat, India Email: akmcreationlimited@gmail.com, Tel: +91 9510288294 Website: www.akmlace.com To, Date: 04-11-2026 The Manager, Company Symbol: AAYUSHBULL Listing Department, Script Code: 540718 BSE Limited, Phiroze Jeejeebhoy Towers Dalal Street 28th Floor, Dalal Street, Mumbai- 400001 Subject: Outcome of the Board Meeting pursuant to Regulation 30 of SEBI (Listing Obligations & Disclosures Requirements) Regulations, 2015- Financial Results Dear Sir/ Madam, In Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, this is to inform you that the Board of Directors of M/s Aayush Art and Bullion Limited (formerly known as AKM Creations Limited) in their meeting held Today i.e. Wednesday, 04th November 2026, at the registered office of the Company situated at A-1207, Unicus Shyamal, Opp. Iconic Shyamal Cross Road, Vejalpur, Ahmedabad-380051, Gujarat, India, has inter alia, considered and approved the Standalone Un- Audited Financial Results of the Company for the Half Year ended 30th September 2026. We enclose herewith a copy of the said financial results along with the Independent Auditor’s Review Report by the Statutory Auditors of the Company. The meeting of the Board of Directors commenced at 03:30 P.M. and concluded at 04:00 P.M. Kindly take the same on record. For and on behalf of Aayush Art and Bullion Limited (Formerly known as AKM Creations Limited) Mehal B Raval Managing Director DIN: 10797136 % KAP'SH JAlN & ASSOCIATES 117, 1st Floor, New Delhi House, 27, Barakhamba Road, inoia Chartered Accountants New Delhi — 110001 Tel: +91-11-40508780 Mob: +91 9711611551 Email: info@cakja.com Independent Auditor’s Review Report on Standalone Unaudited Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Aayush Art And Bullion Limited (Formerly known as AKM Creations Limited) 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results (“Statement”) of Aayush Art And Bullion Limited (Formerly known as AKM Creations Limited) (“the Company”) for the half year ended 30 September 2026 (“the Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI ((Listing Obligations and Disclosure Requirements) Regulation, 2015 (the “Regulation”) as amended, including relevant circulars issued by the SEBI from time to time. 2. This statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, has been compiled from the related audited interim standalone financial information which has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (IND AS 34), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India, Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (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 statements are free of material misstatements. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become 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 stated 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 Indian Accounting Standards 34 (IND AS-34) specified under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation, read with Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Kapish Jain & Associates, Chartered Accountants Firm Registration No. 022743N Amit Kumar Madheshia Partner Membership No. 521888 UDIN: 26521888LQUMCQS5519 Place: Delhi Date: 04t November 2026 EorAYUSH ART AND BULLION LIMITED (Formerly know a5 AkM CREATIONS LIMITED) CIN. L7a1106, Registered Office: A-1207. Unicus Shyamal. Opp Iconic Shyama2l 0G0r9oPsLsC R 1o8ad3,1 92Ve jalpur. Jvra) Park Anmedabad, Gujarat- 380051 Corporate Office: A-1207, Unicus Shyamal. OpD. Iconic Shyamal Cross Road, Vejalpur, Jivrai Park. Ahmedabad. Gujaral-380051 email - akmereaton|Med@Imail com, websjte. wwww akmiace com. Tel 1001143856146 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026 fi (Rs_in lacs unless otherwise slateq) T Half Year ended Yea ded S.No. Particulars [~ 305ep26 | 31-Mar-26 30-Sep-25 31-Mar-26 — | Unaudited Audited Unaudited Audited 1 [income 3) Revenue from operations 7,432.45 16,862.94 477223 21,635.17 b) Other income 054 153 . 153 Total income 7.432.99 16,864.47 477223 21,636.70 2 |Expenses a) Purchase of stock in trade 6,211.59 16,488.45 377163 20,260.08 0) Changes in inventories of stock in rade 674.75 (714.71) 80019 85.48 ) Employee benefits expense 878 712 531 1243 d) Finance costs ) - - €) Depreciation and amortisation expense 192 2.79 265 5.44 f) Other expenses 3836 6153 140.44 201.97 Total expenses 6,935.40 15,845.18 4,720.22 20,565.40 3 Profit/ (Loss) before exceptional Items and tax (1-2) 497.59 1,019.30 5201 1,071.31 a Exceptional items - b - 5 Profit / (Loss) before tax (3-d) 497.59 1,019.30 52.01 1,071.31 6 Tax expense 3) Current tax (129.99) (261.72) (13.35), (275.07) b) Tax of earlier year provided / written back (5.76) (5.76)] ) Deferred tax 186 o070 (2.01), (131) 7 Profit / (Loss) after Tax (5+6) 369.46 752.52 36.65 789.17 8 Other comprehensive income a) Items that will not be reclassified to profit and loss Re-measurement gains (losses) on defined benefit plans Income tax effect b) Income tax relating to items that will not be reclassified to profit and 1oss Net other comprehensive income to be reclassified to profit or loss in subsequent periods Income tax effect Total other comprenensive income / (loss) for the periodiyear - 5 |Total comprenensive income ! (Ioss) for the period/year (7+8) 369.46 752.52 3665 789.17 10 |Paid up equity share capital (face value of Rs. 10 per share) 1,531.22 1,531.22 1,531.22 1,631.22 11 |other equity 4,546.63 Earnings per equity share (face value of Rs. 10 per share) (not annualised, 12 |excluding year end) Basic (Rs.) 241 491 024 5.15 Diluted (Rs.) 241 491 024 5.15 e e T Bh oae r a db oo fv De i rU en ca tu od ri st ae td tS het ia r n md ea el to in ne g F hi ena ln dc oia nl 0R 4e Ns ou vl es m bf eo r .t he 2 h 0a 2f 6 year ended 30 Seplember 2026 have been reviewed by the Audit Committee and approved by the Tnese Resulls have been prépared in accordance with the recogniion and measurement principles laid down in the Indian Accounting Standard 34 “Interim 2 i prin [Showing first 8,000 characters — download PDF for full document]