Outcome of board meeting for Unaudited 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 Consolidated Financial Results for the quarter ended 30 June 2026 (Rs. In lakhs except EPS) Quarter Ended Year ended Particulars 30thJune, 2026 | 31stMarch, 2026 | 30thJune,2025| Asat 31st March (Unaudited) (Unaudited) (Unaudited) 2026(Audited) 1. [Revenue from operations 27,151.30 30,703.26 15,040.07 98,188.85 . |other income 1272 89.76 50.66 217.07 . [Total Income (1+11) 27,164.02 30,793.02 15,000.73 98,405.92 IV, [Expenses: Cost of materials consumed - - - Purchase of Traded Goods 31,451.30 3020176 35,327.93 1,20,982.43 (Changes in inventories of finished goods, by-products and work in progress (9,896.01) (4,114.89) (21,989.06) (37,161.82) Employee benefits expense 756.68 689.16 458.25 2,558.61 Finance costs 639.30 508.98 20375 1,741.72 Depreciation and amortization expense 23495 21114 115.49 670.99 Other expenses 976.08 967.68 32325 3,100.02 Total expenses (1V) 24,162.30 28,463.83 14,529.61 91,900.95 V. |profit before tax ( Ill-Iv) 3,001.72 2329.19 561.12 6,504.98 Vi |Tax expense : Current tax 738.24) 701.09 176.68 2,012.29 Deferred tax 66.27 (23.90) 797 | 56.13 804.51 677.19 184.65 1,956.16 ViI. [Profit for the period 2,197.21 1,652.01 376.47 4,508.82 Attributable to : Equity holders of the parent 1,840.63 1,556.97 336.83 3,976.39 INon- Controlling Interest 356.59 95.04 3964 57242 Vill [Other comprehensive income () 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 - E - [Total other comprehensive income, net of tax - - - - IX. |Total comprehensive income for the period 2,197.21 1,652.01 376.47 4,548.82 X. [Earnings per equity share (Nominal value per share Rs. /-) -Basic (Rs.) 3.62 3.08 087 7.91 - Diluted (Rs.) 3.62 3.07 087 7.90 ~Face Value of shares 10.00 10.00 10.00 10.00 Number of shares used in computing earning per share -Basic (Nos.) 5,08,81,490 5,06,31,490 3,88,05,003 5,06,31,490 - Diluted (Nos.) 5,08,81,490 5,07,13,885 3,89,01,878 5,07,13,885 ‘The above unaudited consolidated 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 consolidated financials results and have issued an unmodified conclusion in respect oft he limited review for the quarter ended June 30,2026. The consolidated 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 consolidated financials results includes the results of following entities: [Name of Company % Holdir Nature of relationship [Vega Jewellers KKD LLP 67.99% [Subsidiary [Vega Jewellers J Hills LLP__| 60.98% [Subsidiary_ [Vega Jewellers ELR LLP. 79.99% [Subsidiary [Vega Jewellers DSNR LLP | 57.99% [Subsidiary [Diamond Nest Private Limited | 100.00%| Wholly owned subsidiary| [Vega Jewellery Mart Private Li{ 100.00%|Wholly owned subsidiary| During the quarter ended June 30, 2026, the Company has issued and allotted bonus equity shares in the ratio of 4:1 (i.., four new equity shares for every one existing equity share) to ts existing shareholders. Consequently, the number of issued, subscribed, and paid-up equity shares oft he Company has increased from 10,176,298 to 50,881,490 In accordance with the requirements of applicable accounting standards, eamings 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 Company is engaged primarily in a single line ofb usiness, namely the jewellery business, and accordingly, there are no separate reportable segments as defined under Ind AS 108 Operating Segments ‘The comparatives for prior quarters/ year have been regrouped / reclassified wherever necessary to confiim with current quarter/ year classification. The impact of such regrouping/ reclassification are not material to these consolidated financial results ‘The results for the quarter ended 30 June 2026, are available on the BSE Limited website and company's website. For Vega Jewellers Limited Place Hyderabad Naveen Kumar Vanama Date 31.07.2026 Managing Director 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 se [Showing first 8,000 characters — download PDF for full document]