Outcome of Board Meeting

AURUS GEM CORPORATION LIMITED 5th November 2026 To, To, BSE Limited Listing Department Ground Floor, P.J. Tower National Stock Exchange of India Limited Dalal Street Exchange Plaza, 5th Floor Plot No. C/1, G. Block Mumbai- 400001 Bandra-Kurla Complex, Bandra (E), Mumbai - 400 051 Security Code: AURUS / 534532 Symbol: AURUS Dear Sir/Madam, Sub: Outcome of the Board Meeting held on November 05, 2026 - Disclosure under Regulation 30 and other applicable regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) In continuation of our intimation dated October 31, 2026 and pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we wish to inform you that the Board of Directors of the Company, at its meeting held on November 5, 2026, which commenced at 4:00 p.m. and concluded at 5:30 p.m., inter alia, considered and approved the following: 1. The Unaudited Financial Results (Standalone) of the Company for the quarter and half year ended September 30, 2026, as recommended by the Audit Committee; Pursuant to Regulation 33 and other applicable regulations of the Listing Regulations, we enclose the unaudited Financial Results (Standalone) for the quarter and half year ended September 30, 2026 along with the Limited Review Reports issued by the Statutory Auditors thereon, are enclosed herewith. 2. Reviewed the other business of the company. You are requested to take the above information on records and disseminate the same on your website. Thanking you, Yours faithfully, For, Aurus Gem Corporation Limited (Formerly Known As Lypsa Gems & Jewellery Limited) Jeeyan Dipan Patwa Chief Financial Officer/Director DIN: 02579469 AURUS GEM CORPORATION LIMITED [formerly known as” LYPSA GEMS & JEWELLERY LIMITED’’] [CIN: L28990GJ1995PLC028270 ] Regd. Office:Wing A, 2nd Block, 202-302, Orchid Complex, Opp. HDFC Bank, Chhapi-Pirojpura Road, Chhapi, Vadgam,Banaskantha, Gujarat – 385210. India. Corp. Office:312A, 3RD Floor, Panchratna Society, Opera House, Girgaon, Mumbai – 400 004 | Email:info@lypsa.in Limited Review Report on Unaudited quarterly standalone financial results of M/s. AURUS GEM CORPORATION LIMITED (Formerly known as “LYPSA GEMS & JEWELLERY LIMITED”) under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors, M/s. Aurus Gem Corporation Limited [ Formerly known as “Lypsa Gems & Jewellery Limited”] Wing A, 2nd Block, 202-302,, Orchid Complex, Opp. HDFC Bank, Chhapi-Pirojpura Road, Chhapi, Vadgam, Banaskantha, Gujarat – 385210. 1. We have reviewed the accompanying statement of unaudited standalone Ind AS financial results of M/s. Aurus Gem Corporation Limited [ Formerly known as “Lypsa Gems & Jewellery Limited”] (“the Company”) for the quarter ended September 30, 2026 together with notes thereon (‘the Statement’) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEB! (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘the Regulation’), as amended. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, 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") as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there under 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 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. A review of interim financial information consists of making inquiries, primarily of the Company's personnel 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 Standards on Auditing specified under section 143(10) of the Companies Act, 2013 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 and procedures performed as stated in paragraph 3, nothing has come to our attention that causes us to believe that the accompanying unaudited standalone financial results, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013 read with relevant rules issued there under and other recognised accounting practices and policies generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation, read with the Circular, including the manner in which it is to be disclosed, or that it contains any material aye misstatement. For M/s. B B Gusani & Associates Chartered Accountants FRN: 140785W Bhargav B. Gusani Proprietor M.No: 120710 Place : Jamnagar Dated : 5TH November 2026 UDIN : 26120710AMETMY8931