General Updates

November 7, 2026 To, To, BSE Limited National Stock Exchange of India Limited PhirozeJeejeebhoy Towers, Exchange Plaza, Dalal Street, Bandra Kurla Complex, Mumbai- 400 001. Mumbai- 400 051. Scrip Code: 526729 Scrip Code: GOLDIAM EQ Dear Sir/Madam, Sub: Investor Presentation Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith a copy of Investor Presentation on financial results of the Company for the quarter and half year ended September 30, 2026. Kindly take the above on record and oblige. Thanking you, Yours faithfully, For Goldiam International Limited Pankaj Parkhiya Company Secretary & Compliance Officer Registered Office Gems & Jewellery Complex, Santacruz Electronics Export Processing Zone, Andheri (East), Mumbai‐400096. India Phones: (022) 28291893/28290396/28292397 Fax : (022) 28292885 Email:‐ investorrelations@goldiam.com Website: www.goldiam.com Page - 1 Goldiam International Limited Investor Presentation November 2026 PaQge2 -& 2 H1 FY27 UPDATE COMPANY SNAPSHOT INVESTMENT RATIONALE FINANCIAL SNAPSHOT COMPANY STRUCTURE & BOD Goldiam International Limited Q2 & H1 FY27 Result Highlights Q2FY27 Performance- Highest-ever Q2 (In ₹ Mn) TOTAL INCOME EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 2,917 23.5% 25.2% 15.5% 16.9% 2,019 44% 55% 58% 474 314 Q2FY26 Q2FY27 Q2FY26 Q2FY27 Q2FY26 Q2FY27 • Total Income grew 44% YoY to • EBITDA grew 55% YoY to ₹736 Mn • PAT grew 58% YoY to ₹494 Mn ₹2,917 Mn • EBITDA margin up 176 bps to • PAT margin up 141 bps to 16.9% • Highest-ever Q2 revenue, on 25.2% sustained demand from large US retailers H1FY27 Performance- Highest-ever H1 (In ₹ Mn) TOTAL INCOME EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 6,553 21.6% 27.1% 14.8% 18.8% 4,376 50% 88% 90% 1,775 1,234 945 650 H1FY26 H1FY27 H1FY26 H1FY27 H1FY26 H1FY27 • H1FY27 Total Income grew 50% YoY • H1FY27 EBITDA grew 88% YoY to • H1FY27 PAT grew 90% YoY to to ₹6,553 Mn ₹1,775 Mn ₹1,234 Mn • Highest-ever H1 revenue, on • EBITDA margin up 549 bps to • PAT margin up 398 bps to 18.8% sustained demand from large US 27.1% retailers B2B export – Q2FY27: Key Metrics Q2FY27 • Goldiam has significantly transitioned from INSTORE ONLINE Revenue Breakup Total (%) (Value) (Value) a pure natural diamond in-store jewellery company to a major supplier of Lab Grown Lab Grown 75% 16% 91% Diamond Jewellery, with an omnichannel Natural 6% 3% 9% sales strategy Total 81% 19% 100% • Lab-grown diamond jewellery made up 91.2% of Q2 FY27 export revenue, up from Q2FY26 90% in Q2 FY26 INSTORE ONLINE Revenue Breakup Total (%) (Value) (Value) • Online sales were 19.4% of revenue in Q2FY27, vs 20% in Q2FY26 Lab Grown 76% 14% 90% Natural 4% 6% 10% Total 80% 20% 100% B2B export Q2FY27 Key Metrics Realisation (USD) Inventory Break up Inventory at Inventory B2C 773 Factory (WIP (Origem), 705 & Stock), 10.5% 31.0% Inventory with Customers, LGD Mined 58.5% Q2FY26 Q2FY27 • Realisations for LGD jewellery continue to be at a premium to Mined Diamond jewellery for the company due to sales of higher caratage jewellery. • As of September 2026, 58.5% of inventory is with US retailers on consignment as finished jewellery in their stores, 10.5% is in ORIGEM stores and the balance 31% is WIP and stock at the factory Tariff agnostic business model ◊ In September 2025, in response to the steep hike in US tariffs, through its U.S. subsidiary, Goldiam began casting raw gold into unfinished jewellery pieces within the United States itself, providing employment and job opportunities domestically in the US. In India, alterations are completed on these castings, including processes like polished & setting. In this manner, we provide US Product of Origin, through rulings from U.S. Customs, for our production of finished jewellery. The product as shipped back, is of US Origin and therefore allows Goldiam to be tariff agnostic and provides our esteemed retailer customers with dependability on supply & pricing. ◊ The recent increase in Customs Duty on gold to 15%, comprising 10% Basic Customs Duty (BCD) and 5% cess, we would like to inform you that the said increase shall not have any material impact on the operations, financial performance, or profitability of the Company. The Company operates from the Special Economic Zone (SEZ)- SEEPZ and continues to avail the applicable customs duty exemptions/benefits available to SEEPZ units under the prevailing government policies and regulations. Q2 & H1 FY27: Key Highlights (Consolidated) ◊ Revenues: Q2 FY27 revenue rose 44% YoY to ₹ 2,916.6 million and H1 FY27 revenue rose 50% to ₹ 6,553.2 million, the highest-ever Q2 and H1. Growth came from sustained demand from large US retailers, which are consolidating their vendor base while Goldiam gains wallet share. ◊ EBITDA: Q2 FY27 EBITDA grew 55.3% to ₹ 736 million, with margin up 176 bps to 25.2%. H1 FY27 EBITDA grew 87.8% to ₹ 1,775.3 million, with margin up 549 bps to 27.1%. ◊ PAT: Q2 FY27 PAT grew 58% to ₹ 494 million at a 16.9% margin (up 141 bps). H1 FY27 PAT grew 90% to ₹ 1,233.7 million at an 18.8% margin (up 398 bps). ◊ Sales mix: Lab grown diamond jewellery was 91.2% of export sales in Q2 FY27 (90% in Q2 FY26), keeping LGD above 90% of revenue. Online accounted for 19.4% of Q2 revenue. ◊ Order Book Status: About ₹ 2,250 million as on September 30, 2026, expected to be executed over the next three to four months. E-commerce sales are booked on a spot basis and are not part of the order book. ◊ ORIGEM update: 29 operational stores as on date; Q2 FY27 revenue of ₹ 113 million. The Life-Time Exchange program now offers 110% of the prevailing diamond rate. ◊ Cash and Cash Equivalents (including investments) at ₹ 4,578.25 million as at September 30, 2026. ◊ Dividend: The Board of Directors has declared 1st interim dividend @ ₹ 2/- (100%) per equity share of ₹. 2/- each, amounting to ₹ 301.11 million Consolidated Profit & Loss Statement – Q2 & H1 FY27 Particulars (₹ Mn ). Q2FY27 Q2FY26 YoY H1FY27 H1FY26 YoY Total Income 2,917 2,019 44% 6,553 4,376 50% COGS 1,867 1,287 45% 4,156 2,877 44% Gross Profit 1,050 732 43% 2,397 1,499 60% Gross Margin % 36.0% 36.3% (28 bps) 36.6% 34.3% 233 bps Employee Expenses 117 108 8% 240 201 19% Other Expenses 197 150 31% 382 352 8% EBITDA 736 474 55% 1,775 945 88% EBITDA Margin % 25.2% 23.5% 176 bps 27.1% 21.6% 549 bps Depreciation 51 17 208% 101 32 212% Financial Cost 12 1 1424% 27 2 1129% Profit Before Tax (PBT) 673 457 47% 1,647 911 81% Exceptional Items 0 0 - 0 0 - Profit Before Tax (PBT) 673 457 47% 1,647 911 81% Tax 179 143 25% 413 261 58% Profit After Tax (PAT) 494 314 58% 1,234 650 90% PAT Margin % 16.9% 15.5% 141 bps 18.8% 14.8% 398 bps Consolidated Balance Sheet Liabilities (In ₹ Mn) H1FY27 FY26 FY25 Asset (In ₹ Mn) H1FY27 FY26 FY25 Equity Assets Non-Current Assets Equity Share Capital 301 226 214 Property, Plant & Equipment 460 461 404 Other Equity 12,097 10,834 7,187 Right to Use Lease Hold Property 527 434 185 Non Controlling Equity 51 51 51 Other intangible Assets 30 33 9 Total Equity 12,449 11,111 7,451 Financial Assets Non-Current Liabilities Investments 91 95 46 Deffered Tax Liabilities 77 84 67 Loans 10 2 5 Lease Liability 409 330 144 Other Financial Assets 123 120 23 Total Non-Current Liabilities 486 415 211 Deferred tax assets 14 13 6 Current Liabilities Total Non Current Assets 1,255 1,157 678 Financial Liability Current Assets Borrowings - 322 86 Inventories 5,739 5,831 3,884 Investments 1,649 1,729 1,018 Trade Payables 886 1,074 741 Trade Receivables 2,465 1,742 1,501 Lease Liability 141 118 40 Cash & cash equivalents 2,191 2,629 1,813 Other Financial Liabilities 250 511 234 Bank balance other than cash 597 431 7 Provisions 12 10 12 Loans 381 33 5 Current Tax Liabilities 155 66 160 Other current assets 101 73 30 Total Current Liabilities 1,443 2,100 1,273 Total Current Assets 13,123 12,469 8,258 Total Liabilities 14,378 13,626 8,936 Total Assets 14,378 13,626 8,936 Goldiam Lab Grown Diamon [Showing first 8,000 characters — download PDF for full document]