Un-Audited Financial Results for the quarter ended 30.06.2026

Date: 31.07.2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001. Dear Sir/Madam, Sub: Outcome of Board Meeting under Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Unit: Vega Jewellers Ltd (Formerly, PH Trading Limited) – (BSE Scrip Code: 512026) With reference to the above stated subject, we wish to inform that the Board of Directors of the Company at its meeting held on Friday, July 31, 2026, has, inter alia, considered and approved the following: 1. The Un-Audited Standalone Financial Results along with Limited Review Report for the quarter ended June 30, 2026, as recommended by the Audit Committee and reviewed by Statutory Auditors; 2. The Un-Audited Consolidated Financial Results along with Limited Review Report for the quarter ended June 30, 2026, as recommended by the Audit Committee and reviewed by Statutory Auditors; 3. The Striking off the Name of Vega Jewellers DSNR LLP, (Subsidiary) from Register of ROC. The Meeting Commenced at 01:00 P.M and concluded at 04:30 P.M. The financial results will be made available on the website of the Company at www.vegajewellers.com and available on the website of BSE Limited viz. www.bseindia.com respectively. This is for the information and records of the Exchange, please. Yours faithfully, For Vega Jewellers Limited (Formerly, PH Trading Limited) B. Kiran Kumar Company Secretary and Compliance Officer VEGA JEWELLERS LIMITED (Formerly Known as PH Trading Limited) Regd O(cid:431)ice: One Lodha Place, 14th Floor, Unit 1403, Senapati Bapat Marg, Lower Parel, Delisle Road, Mumbai, Maharashtra, India, 400013 CIN: L47733MH1982PLC437771, Email: cs@vegajewellers.com, Phone No. 7075567702 VEGA JEWELLERS LIMITED(Formerly known as PH Trading Limited) CIN:L47733MH1982PLC437771 REGISTERED OFFICE: One Lodha Place, 14th Floor Unit 1403 Senapati Bapat Marg, Lower Parel,Delisle Road,Mumbai, Maharashtra, India, 400013 Statement of Unaudited Standalone Financial Results for the quarter ended 30 June 2026 (Rs. In lakhs except EPS) Quarter Ended Year ended Particulars 30th June, 2026 | 31stMarch, 2026 | 30th June, 2025 As at 315t March (Unaudited) (Unaudited) (Unaudited) 2026(Audited) 1. |Revenue from operations 19,568.03 1831876 10,997.85 59,699.41 Il |other income 10.99 69.53 16.28 96.15 . [Total Income ( 1+11) 19,579.02 18,388.29 11,014.13 59,795.56 V. |Expenses: Purchase of Traded Goods 25,186.76 18,068.31 28,777.11 81,358.85 Changes in inventories off inished goods, by-products and work in progress (8,686.51) (1,951.17) (18,937.94)| (28,842.12) Employee benefits expense 504.78 217.87 35263 1,568.25 Finance costs 35020 20961 190.08 800.98 Depreciation and amortization expense 126.98 101.73 67.43 31071 Other expenses 654.41 591.96 159.43 1,484.64 Total expenses (V) 18,140.66 17,438.30 10,608.73 56,681.30 V. [Profit before tax (1II-1V) 1,438.36 949.99 405.40 3,114.26 V. [Tax expense : Current tax 365.20 24538 107.59 817.96 Deferred tax 29.42 29.42 240 2821 394.62 274.79 109.98 846.17 Vil [Profit for the period 1,043.74 675.20 295.41 2,268.09 Vil |Other comprehensive income (i) Items that will not be reclassified to profit or loss Remeasurement of the net defined benefit liability/asset - - - (i) Income tax relating to items that will not be reclassified to profit or loss - - - Total other comprehensive income, net of tax - - - IX._[Total comprehensive income for the period 1,043.74 675.20 295.41 2,268.09 X. [Eamnings per equity share (Nominal value per share Rs. /-) -Basic (Rs) 205 135 076 a.48 - Diluted (Rs.) 205 135 076 447 ~Face Value ( Rs) 10.00 10.00 10.00 10.00 [Number of shares used in computing eaning per share -Basic (Nos.) 5,08,81,490 5,06,31,490 3,88,45,003 5,06,31,490 - Diluted (Nos.) 5,08,81,490 5,07,13,885 3,89,01,878 5,07,13,885 Notes The above unaudited standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 31st July 2026.The statutory auditors of the company have carried out a limited review on the standalone financials results and have issued an unmodified conclusion in respect of the limited review for the quarter ended June 30, 2026. ) The standalone financial results have been prepared in accordance with Indian Accounting Standards (Ind AS), prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Company is engaged primarily in a single line of business, namely the jewellery business, and accordingly, there are no separate reportable segments as defined under Ind AS 108 — Operating Segments During the quarter ended June 30, 2026, the Company has issued and allotted bonus equity shares in the ratio of 4:1 (i.e., four new equity shares for every one existing equity share) to its existing shareholders. Consequently, the number of issued, subscribed, and paid-up equity shares of the Company has increased from 10,176,298 to 50,881,490. In accordance with the requirements of applicable accounting standards, earnings per share (EPS) for all the periods presented have been adjusted retrospectively to reflect the impact of the said bonus issue, as if the bonus shares had been in issue for all the periods presented. The comparatives for prior quarters/ year have been regrouped / reclassified wherever necessary to confirm with current quarter/ year classification. The impact of such regrouping/ reclassification are not material to these standalone financial results. The results for the quarter ended 30 June 2026, are available on the BSE Limited website and company's website. Naveen Kumar Vanama Place Hyderabad Managing Director Date 31.07.2026 DIN: 05216495 SAGAR & ASSOCIATES Frem Nagar,H yaerabaa--00o0n " Phone: 040-2339 5588, 2330 3371 INDIA CHARTERED ACCOUNTANTS Website: sagarca.com E-Mail: sagarandassociates@yahoo.co.in GST No: TS - 36AAJFS729152N8 AP - 37AAIFS7295N225 Independent Auditor's Limited Review Report on Unaudited Standalone Financial Results of Vega Jewellers Ltd (Formerly, PH Tradin Limited) for the quarter ended 30th June, 2026 Pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors Vega Jewellers Ltd (Formerly, PH Trading Limited) 1. We have reviewed the accompanying statement of unaudited Standalone financial results of Vega Jewellers Ltd (Formerly, PH Trading Limited) (“the Company™) for the quarter ended 30th June, 2026 (hereinafter referred to as “the Statement™), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with Circular No. CIR/CFD/CMD1/44/2019 dated 29t March, 2019 (“the Circular™). S . This Statement, which is the responsibility of the Company's Muanagement and approved by the Board of Directors, have been prepared on the basis of related financial statements which is in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting prescribed under section 133 of the Companies Act 2013, as amended read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review. - 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free from material misstatement. Th [Showing first 8,000 characters — download PDF for full document]