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

RO Jewels Limited CIN: L74999GJ2018PLC105540 Reg. Office: Common,131/A, Ganchi S Pole, M G Haveli RD, Manek Chowk, Ahmedabad, Gujarat, 380001 Phone No.: 079 22144429 W e b s i t e: rojewels.co.in Email: rojewelslimited@gmail.com Date: November 05, 2026 The General Manager Listing Corporate Relationship Department, The BSE Limited Phiroz Jeejeebhoy Tower Dalal Street, Mumbai-400001 Dear Sir/Madam, Subject: Outcome of Board Meeting held on November 05, 2026 and submission of Standalone Unaudited Financial Results for Quarter and Half yearly ended Sep 30, 2026. Ref: RO Jewels Limited (BSE Script Code: 543171) 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, as amended from time to time, we wish to inform you that the Board of Directors of the Company in their meeting held today i.e. on Thursday, November 05, 2026 inter‐alia considered and approve the following among other matters: 1. The Unaudited Financial results of the Company for the Quarter and Half Year ended on Sep. 30, 2026. 2. The Limited Review Report for the said period, as submitted by M/s. P H Shah and Co., Chartered Accountants, Statutory Auditors of the Company. The said meeting was commenced at 14:30 IST and concluded at 15:00 IST. 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. 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 newspaper. 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 01, 2026 and will remain closed until 48 hours after the declaration of the financial results. You are requested to kindly take the above on record. Thanking you, For RO Jewels Limited Shubham Shah Managing Director (DIN: 08300065) RO JEWELS LIMITED CIN:- L74999GJ2018PLC105540 Common,131/A Ganchi S Pole, M G Haveli RD,Manek Chowk,Ahmedabad, Manek Chowk, Ahmedabad, Ahmadabad City, Gujarat, India, 380001 STATEMENT OF ASSET & LIABLITIES AS ON 30th SEPTEMBER, 2026 Rs in lakhs Rs in lakhs Particulars Half Year Ended on 30.09.2026 Year Ended on 31.03.2026 Unaudited Audited Unaudited (in lakh) Audited (in lakh) ASSETS (1) Non-Current Assets (i) Property, Plant And Equipment 39.86 42.05 (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 39.86 42.05 (2) Current Assets Inventories 1,381.84 1,381.84 Current Financial Assets (a) Current investments 0.00 0.00 (b) Trade receivables 898.65 904.38 (c) Cash and cash equivalents 0.00 (d) Bank Balance other than Cash and cash equivalents 33.33 33.94 (e) Loans, Current 26.38 2 6.39 (f) Other Current Financial Assets Total Current Financial Assets 958.36 964.71 Current Tax Assets (net) Other Current Assets 17.03 16.44 Total Current Assets 2,357.23 2,362.99 Total Assets 2,397.09 2,405.04 EQUITY AND LIABILITIES (1) Equity Equity Share Capital 1008.93 1008.93 Other Equity 303.93 310.68 Total Equity 1312.86 1319.61 (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) 4.86 4.86 Other non current liabilities Total Non-Current Liabilities 4.86 4.86 Current Liabilities Current Financial Liabilities (a) Borrowings , current 1050.02 1050.87 (b) Trade Payables , current (i) Total Outstanding dues of Micro Small & Medium Enterprises 0 (ii) Total Outstanding dues of creditors other than Micro Small & Medium Enterprises 13.24 13.86 (c) Other current financial liabilities 0 Total Current Financial Liabilities 1063.26 1064.73 Other Current liabilities 0.00 0.00 Provision, current 16.12 15.83 Current tax liabilities (net) Total Current Liabilities 1079.38 1080.56 Total Liabilities 1084.24 1085.42 Total Equity and Liabilities 2397.09 2,405.04 By order of the Board of Directors For , RO Jewels Limited SUBHAM B. SHAH (MANAGING DIRECTOR &CFO) Date: 05.11.2026 DIN : 08300065 Place: Ahmedabad RO JEWELS LIMITED CIN:- L74999GJ2018PLC105540 Common,131/A Ganchi S Pole, M G Haveli RD,Manek Chowk,Ahmedabad, Manek Chowk, Ahmedabad, Ahmadabad City, Gujarat, India, 380001 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE HALF YEAR ENDED ON 30th SEPTEMBER 2026 Rs in lakhs Quarter Ended Half Year Ended Year Ended Sr. No Particulars Year Ended on 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31/03/2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Revenue from operations 0.00 0.00 4072.00 0.00 4709.75 4709.75 II Other Income 0.00 0.00 -6.19 0.00 -5.44 2.50 III Total Revenue (I +II) 0.00 0.00 4065.81 0.00 4704.31 4712.25 IV Expenses: Cost of materials consumed Purchase of Stock-in-Trade 0.00 0.00 3162.54 0.00 3910.64 3964.24 Changes in inventories of finished goods, work- in-progress and Stock-in-Trade 0.00 0.00 898.24 0.00 774.70 694.47 Employee Benefit Expense 0.00 0.00 1.51 0.00 3.25 0 Financial Costs 0.00 0.00 0.22 0.00 0.95 0.03 Depreciation and Amortization Expense 0.00 0.00 0.03 0.00 5.05 5.04 Other Expenses 6.22 0.53 0.52 6.75 1.96 43.33 Total Expense 6.22 0.53 4063.06 6.75 4696.55 4707.11 Profit before exceptional and extraordinary V items and tax -6.22 -0.53 2.75 -6.75 7.76 5.14 VI Exceptional Items Profit before extraordinary items and tax (V - VII VI) -6.22 -0.53 2.75 -6.75 7.76 5.14 VIII Extraordinary Items IX Profit before tax (VII - VIII) -6.22 -0.53 2.75 -6.75 7.76 5.14 X Tax expense: (1) Current tax 0.00 0.00 0.30 0.00 1.50 0.00 (2) Deferred tax 4 .85 Profit(Loss) from the perid from continuing XI operations (6.22) (0.53) 2.45 (6.75) 6 .26 0 .29 Less: Dividend Less: Tax on Dividend XII Balance carried Forward to Balance Sheet ( 6.22) ( 0.53) 2 .45 ( 6.75) 6 .26 0 .29 Paid-up Equity share capital Including Bonus (at XIII par Value of Rs.2 each) 1008.93 1008.93 1008.93 1008.93 1008.93 1008.93 XIV Reserves excluding revaluation reserves a)Earning per equity share before Exceptinal XV items (1) Basic -0.06 0.00 0.02 -0.07 0.06 0.00 (2) Diluted -0.06 0.00 0.02 -0.07 0.06 0.00 b)Earning per equity share after Exceptinal items (1) Basic -0.06 0.00 0.02 -0.07 0.06 0.00 (2) Diluted -0.06 0.00 0.02 -0.07 0.06 0.00 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 05.11.2026 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 Directors For , RO Jewels Limited SUBHAM B. SHAH Date: 05.11-2026 (MANAGING DIRECTOR &CFO) Place: Ahmedabad DIN : 08300065 RO JEWELS LIMITED CIN:- L74999GJ2018PLC105540 Common,131/A Ganchi S Pole, M G Haveli RD,Manek Chowk,Ahmedabad, Manek Chowk, Ahmedabad, Ahmadabad City, Gujarat, India, 380001 CASH FLOW STATEMENT FOR THE HALF YEAR ENDED 30th SEPTEMBER, 2026 PARTICULARS 30.09.2026 30.09.2025 A. Cash Flow from Operating Activity Rs in lakhs Rs in lakhs Profit before Taxation and Extra Ordinary Items -6.75 7.76 Add : Non Cash & Non Operating Expenses Depreciation 0.00 5.05 Interest Expenses 0.00 0.95 Preliminary Expenses Write Off 0.00 Operating Profit before Working Capital Changes -6.75 13.76 Adjustment for; (Increase) / Decrease in Inventory 0.00 -775.01 (Increase) / Decrease in Debtors 5.73 423.38 (Increase) [Showing first 8,000 characters — download PDF for full document]