Outcome of Board Meeting

NITYAS GEMS AND JEWELLERY LIMITED (FORMERLY KNOWN AS NITYAS GEMS AND JEWELLERY PRIVATE LIMITED) CIN: U36996GJ2022PLC131404 Registered Office: Sector-1, 6th & 7th Floor, Ratih House, SY-376, TPS-4, Pl-7, Paiki Part-B, Parshottam Farm Compound, Opp. Podar Arcade, Varachha Road, A. K. Road, Surat, Surat City, Gujarat, India, 395008 Website: www.nityas.in Email Id: nityasjewels@gmail.com Phone No.: 9727176754 Date: 06/11/2026 To, To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Bandra - Kurla Complex, Bandra (E), Mumbai-400001 Mumbai - 400051 Scrip ID/ Symbol/ Code /ISIN : NITYAS/544974/ INE211501023 Subject : Outcome of Board Meeting of the Company held on Friday, November 06, 2026 and approval of Standalone and Consolidated Unaudited Financial Results along with Limited Review Report of the company for the quarter and half year ended September 30, 2026. Reference Number : Regulation 30 and 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, Pursuant to the Regulation 30 and 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 we wish to inform you that the Board of Directors at their meeting held on Friday, November 06, 2026 at 01.00 PM at the registered office of the company at Sector-1, 6th & 7th Floor, Ratih House, SY-376, TPS-4, Pl-7, Paiki Part-B, Parshottam Farm Compound, Opp. Podar Arcade, Varachha Road, A. K. Road, Surat, Surat City, Gujarat, India, 395008, inter-alia: 1. Considered and Approved Standalone and Consolidated Unaudited Financial Results along with Limited Review Report thereon for the quarter and half year ended on September 30, 2026. Limited Review Report and Financial Results are enclosed. The Board meeting commenced at 01.00 P.M. and concluded at : P.M Kindly take the above information on record and oblige. 405 Thanking you, Yours faithfully, FOR NITYAS GEMS AND JEWELLERY LIMITED Rajnikant Lallubhai Chanchad Chairman and Managing Director DIN: 08715741 Place: Surat R P R & Co. Chartered Accountants 9001, World Trade Center, Near Udhna Darwaja, Ring Road, Surat – 395002 Email: rprsurat.co@gmail.com, Ph: 0261-3591630 Independent Auditor's Limited Review Report on the Quarterly and Year to date Unaudited Standalone Financial Results of Nityas Gems and Jewellery Limited pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation 2015, as amended Limited Review Report To The Board of Directors of Nityas Gems and Jewellery Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Nityas Gems and Jewellery Limited (the “Company”), for the quarter and half year ended September 30, 2026 (the “Statement”), being 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”). Attention is drawn to the fact that the standalone figures for the corresponding quarter and half year ended September 30, 2025, as reported in the Statement have been approved by the Company’s Board of Directors, but have not been subjected to review. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s 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”), prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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 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 (ICAI). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. 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. R P R & Co. Chartered Accountants 9001, World Trade Center, Near Udhna Darwaja, Ring Road, Surat – 395002 Email: rprsurat.co@gmail.com, Ph: 0261-3591630 4. Based on our review conducted as stated in paragraph 3 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 Standard (“Ind AS”) specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulations 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For RPR & Co. Chartered Accountants Firm Registration No.: 131964W CA Raunaq Kankaria (Partner) Membership No.: 138361 UDIN: 26138361CHNMGO6608 Date: 06-11-2026 Place: Surat NITYAS GEMS AND JEWELLERY LIMITED (FORMERLY KNOWN AS NITYAS GEMS AND JEWELLERY PRIVATE LIMITED) CIN NO.: U36996GJ2022PLC131404 Regd. Off.: Sector-1, 6th & 7th Floor, Ratih House, SY-376, TPS-4, Pl-7, Paiki Part-B, Parshottam Farm Compound, Opp. Podar Arcade, Varachha Road, A. K. Road, Surat -395008. Website: www.nityas.in | Email: nityasjewels@gmail.com UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER / HALF YEAR ENDED SEPTEMBER 30, 2026 (Rs. in Million, except per share data and ratios) Quarter Ended Half Year Ended Year Ended PARTICULARS 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 720.02 451.26 522.49 1,171.29 881.79 2,070.50 II Other Income 0.87 0.42 1.03 1.28 1.73 3.61 III Total Income (I + II) 720.89 451.68 523.52 1,172.57 883.51 2,074.11 IV EXPENSES (a) Cost of Materials Consumed 623.19 375.14 403.51 998.34 754.78 1,761.80 (b) Changes in Inventories of Finished Goods, Work-in-Progress and (14.70) (14.13) 16.83 (28.83) (42.54) (103.50) Stock-in-Trade (c) Manufacturing Expenses 24.47 19.27 20.96 43.74 37.83 78.28 (d) Employees Benefit Expense 7.23 6.83 3.43 14.06 5.85 18.20 (e) Finance Cost 3.36 2.02 1.53 5.38 2.15 6.27 (f) Depreciation and Amortisation Expense 2.35 2.22 1.69 4.57 2.93 7.86 (g) Other Expenses 3.53 3.43 4.10 6.96 5.68 11.96 Total Expenses 649.43 394.77 452.05 1,044.20 766.68 1,780.87 V Net Profit/(Loss) before Tax and Exceptional items (III - IV) 7 1.46 5 6.91 7 1.46 128.37 116.83 293.24 VI Exceptional items - - - - 0.03 0.03 VII Profit before Tax (V - VI) 7 1.46 5 6.91 7 1.46 128.37 116.80 293.21 VIII Tax Expenses (1) Current Tax 12.58 10.12 12.58 22.70 20.45 51.04 (2) Deferred Tax Charge / (Benefit) ( 0.19) ( 0.18) 0.01 ( 0.37) ( 0.04) (0.46) (3) Earlier Year Tax 1.41 - 0.61 1.41 0.61 0.61 Total Tax Expenses 1 3.80 9.94 1 3.20 2 3.74 2 1.01 51.19 IX Net Profit (Loss) for the period / year (VII - VIII) 5 7.66 4 6.97 5 8.26 104.63 9 5.79 242.02 X Other Comprehensive Income (OCI) (i) Items that will not be reclassified to Profit or Loss 0.35 ( 0.09) ( 0.01) 0.26 ( 0.07) (0.89) [Showing first 8,000 characters — download PDF for full document]