Investor Presentation

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CIN-L 3211P 1N2024PLC2G3S6TN4 u9m4b -e2r7MPCP2937H1ZO RegAdd dreAsbsh:i-rMuaclh5li9, c/ W,1 a dgaBound rSuikn,h aRgoaadPd u,n -e4 11041 conctta@revabypTnogfl.rlce 1oe8m:00 -233-w0w3w3.3r evabyIpw nwgw..croemv adiamonds.com A A A A A A A P N G S R e v a D i a m o n d J e w e l l e r y L i m i t e d Delivering Clarity in Business and Excellence in Design Investor Presentation – Q1FY27 From the house of Disclaimer This presentation and the accompanying slides (the “Presentation”), which have been prepared by PNGS Reva Diamond Jewellery Limited (the “Company”) solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. All product names, logos, and brands are property of their respective owners. All company, product and service names used in this presentation are for identification purposes only. Use of these names, logos, and brands does not imply endorsement. Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guaranteeing of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections. From the house of Table of Contents Q1FY27 Highlights Business Strengths Industry Growth Drivers Annexure Q1FY27 Highlights From the house of PNGS Reva Diamond Jewellery: Shaping the Diamond Story PNGS Reva Diamond Jewellery is a branded Certified Natural diamond jewellery retailer, backed by the P. N. Gadgil & Sons Group legacy, with a strong retail presence in Western India & an expanding retail footprint across key markets. Operational Highlights (Q1FY27) 34 SIS Stores & 3 States & Cities 3* COCO Stores 25 1.29 Times 81 Outlook Permanent Employee Count Inventory Turn** Financial Highlights (Q1FY27) New EBO Stores Planned, Rs 1,180 Mn Rs 339 Mn of which 2 Brand-Exclusive Stores have Already Been 119% YoY 29% Margin Launched, with the Net Revenue EBITDA Remaining Stores Planned Across India, Focusing on Rs 272 Mn 18.3% | 12.6% Tier 1 Cities while 23% Margin ROCE & ROE as of 31st Selectively Expanding into Tier 2 and Metro Cities. March, 2026 *One New COCO Store opened on 7 July, 2026, **Inventory Turn is calculated on an annualized basis 5 From the house of From the CEO’s Desk We are pleased to begin FY27 on a strong note, delivering 119.5% year-on-year revenue growth in Q1FY27. This performance reflects the strength of the Reva brand, healthy consumer demand, disciplined execution, and the successful implementation of our growth strategy. It also marks our second consecutive quarter of delivering over 100% revenue growth, reinforcing our confidence in the scalability of our business and the long-term opportunity in the organized natural diamond jewellery market. The demand environment continues to remain encouraging, with increasing consumer preference for certified natural diamond jewellery and a sustained shift towards trusted, organized brands. We remain optimistic that the upcoming festive and wedding season, along with improving consumer sentiment and favourable industry trends, will support sustained demand and continued growth. Amit Yeshwant Modak Whole Time Director & Our disciplined expansion strategy remains a key pillar of long-term value creation. We are pleased that our Chief Executive Officer recently launched COCO stores are performing in line with our expectations, validating our expansion approach. As we continue to strengthen our retail presence with a sharp focus on quality locations and superior customer experience, we remain well positioned to deliver sustainable, profitable, and long-term growth. From the house of Key Highlights – Q1FY27 Revenue From Operations (Rs Mn) Gross Profit (Rs Mn) & Margin (%) EBITDA (Rs Mn) & Margin (%) 119% 147% 193% 1,180 31% 29% Q1FY26 Q1FY27 Q1FY26 Q1FY27 Q1FY26 Q1FY27 PAT (Rs Mn) & Margin (%) Average Order Value (Rs) 265% 8% 100,232 92,624 Q1FY26 Q1FY27 Q1FY26 Q1FY27 From the house of Sales to Polished Profits in Q1FY27 Interest Rs 27 Mn EBITDA Depreciation PAT Rs 339 Mn Rs 272 Mn Rs 4 Mn 0.3% 29% Margin 23% Margin Rs 92 Mn Gross Profit Revenue Raw Material Cost Rs 418 Mn Rs 1,180 Mn Rs 761 Mn 36% Margin Employee Benefits Rs 23 Mn Op. Expenses Rs 79 Mn Other Op. Expense Rs 56 Mn As a Percentage of Revenue From the house of Profit and Loss Particulars (Rs Mn) Q1FY27 Q1FY26 YoY (%) Q4FY26 QoQ (%) FY26 Revenue from Operations 1,180 537 119% 1,381 -15% 4,390 Consumption of materials 761 368 998 3,176 Gross Profit 418 169 147% 383 9% 1,215 Gross Margin (%) 35% 31% 28% 28% Employee Expenses 23 15 22 80 Other Expenses 56 39 56 185 EBITDA 339 116 193% 306 11% 950 EBITDA Margin (%) 29% 22% 22% 22% Other Income 56 3 15 20 Depreciation and Amortisation 4 0 2 7 Finance Cost 27 20 31 99 Profit Before Tax 364 98 270% 287 27% 865 Tax expenses 92 24 73 218 Profit After Tax 272 74 265% 214 27% 647 PAT Margin (%) 23% 14% 16% 15% From the house of Won “Best Diamond Jewellery Brand” award at the JewelX Global Reva Diamonds received the" Best Diamond Jewellery Brand" award at the JewelX Global Business Awards 2026, re [Showing first 8,000 characters — download PDF for full document]