Investor Presentation-7-8-2026

August 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 ended June 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 August 2026 PaQge1 -F 2Y27 UPDATE COMPANY SNAPSHOT INVESTMENT RATIONALE FINANCIAL SNAPSHOT COMPANY STRUCTURE & BOD Goldiam International Limited Q1FY27 Result Highlights Q1FY27 Performance- Record Performance (In ₹ Mn) TOTAL INCOME EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 3,637 20.0% 28.6% 14.3% 20.3% 2,357 121% 120% 54% 740 1,039 Q1FY26 Q1FY27 Q1FY26 Q1FY27 Q1FY26 Q1FY27 • Total Income reported a growth of • EBITDA reported growth of 121% • PAT reported a remarkable growth 54% YoY YoY of 120% YoY • Post duty calibration healthy • Steady state margins post duty • Steady orders from US and growth traction is visible impact calibration for Q1FY27 in domestic retail help continue the stood at 24% higher 398 bps YoY positive momentum in Q1FY27 B2B export – Q1FY27: Key Matrices Q1FY27 • 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 share in Q1 FY27 export revenue have increased to Q1FY26 91% share in overall sale INSTORE ONLINE Revenue Breakup Total (%) (Value) (Value) • Online sales was 19.3% in Q1FY27. Lab Grown 75% 13% 88% Natural 5% 7% 12% Total 80% 20% 100% B2B export Q1FY27 Key Matrices Realisation (USD) Inventory Break up 722 Inventory at Inventory B2C Factory (WIP (Origem), 11% & Stock), 25% 485 495 Inventory with LGD Mined Customers, Q1FY26 Q1FY27 • Realisations for LGD jewellery continue to be at a premium to Mined Diamond jewellery for the company due to sales of higher caratage jewellery. • 64% of the inventory as of June 2026 is with customers on consignment as finished jewellery in their stores and 11% of the inventory is B2C inventory 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. Q1FY27: Key Performance Highlights (Consolidated) ◊ Revenues: Goldiam continued its strong growth momentum in Q1 of FY 2027. On the back of strong B2B diamond studded jewellery export growth, Goldiam reported a total revenue of ₹ 3637 million for Q1 FY 2027. Other income for Q1 FY2027 include tariff refund received by the company. ◊ EBITDA & PAT: EBITDA for Q1 FY2027 grew by a 120.5% to ₹ 1039 million. Steady state EBIDTA margin, post tariff refund calibration, grew by 400 basis points to 24%. Profit after Tax for Q1 FY2027 more than doubled at ₹ 740 million. ◊ Order Book Status: Goldiam’s order book position as on June 30, 2026 was at about ₹ 2250 million. This order book is expected to be executed in next three-four months. E-commerce sales, given their nature of being booked online (on a spot basis), are not part of the order book. ◊ Lab Grown Diamond jewellery exports contributed 90.7% to the overall export sales mix during Q1 FY27, compared to 87.8% in Q1 FY26. Online revenue accounted for 19.3% of the revenue during Q1 FY27. ◊ ORIGEM update: ORIGEM, Goldiam’s India retail lab grown diamond jewellery brand, now operates 26 operational stores across 13 cities in India. ◊ Cash and Cash Equivalents (including investments) were at ₹ 4566.71 million as at June, 2026. Consolidated Profit & Loss Statement Particulars (₹ Mn ) Q1FY27 Q1FY26 YoY Q4FY26 QoQ Total Income 3,637 2,357 54% 2,433 49% COGS 2,289 1,590 44% 1,420 61% Gross Profit 1,348 767 76% 1,013 33% Gross Margin % 37.1% 32.5% 453 bps 41.6% (459 bps) Employee Expenses 123 94 32% 85 46% Other Expenses 185 202 -8% 346 -46% EBITDA# 1039 471 120.5% 583 78% EBITDA Margin % 28.6% 20.0% 858 bps 23.9% 462 bps Depreciation 50 16 216% 57 -13% Financial Cost 16 1 971% 14 10% Profit Before Tax (PBT) 974 454 115% 512 90% Exceptional Items 0 0 0 0 Profit Before Tax (PBT) 974 454 115% 512 90% Tax 234 118 99% 140 68% Profit After Tax (PAT) 740 336 120.1% 372 99% PAT Margin % 20.34% 14.26% 608 bps 15.30% 504 bps #EBITDA includes Refund of US tariff in Q1FY27, margins post duty calibration stands at 24% 9 Consolidated Balance Sheet Liabilities (In ₹ Mn) FY26 FY25 FY24 Asset (In ₹ Mn) FY26 FY25 FY24 Equity Assets Equity Share Capital 226 214 214 Non-Current Assets Other Equity 10834 7,187 6,091 Property, Plant & Equipment 461 404 397 Non Controlling Equity 51 51 50 Right to Use Lease Hold Property 434 185 48 Total Equity 11,111 7,451 6,355 Other intangible Assets 33 9 6 Non-Current Liabilities Financial Assets - Deffered Tax Liabilities 84 67 31 Investments 95 46 61 Lease Liability 330 144 34 Loans 2 5 53 Other Financial Assets 120 23 6 Total Non-Current Liabilities 415 211 65 Deferred tax assets 13 6 13 Total Non Current Assets 1157 678 583 Current Liabilities Financial Liability Current Assets Inventories 5831 3,884 2,226 Borrowings 322 86 - Investments 1729 1,018 1,624 Trade Payables 1074 741 640 Trade Receivables 1742 1,501 1,427 Lease Liability 118 40 13 Cash & cash equivalents 2629 1,813 1441 Other Financial Liabilities 511 234 185 Provisions 10 12 8 Bank balance other than cash 431 7 7 Current Tax Liabilities 66 160 78 Loans 33 5 21 Other current assets 73 30 14 Total Current Liabilities 2,100 1,273 923 Total Current Assets 12,469 8,258 6,761 Total Liabilities 13,626 8936 7343 Total Assets 13,626 8,936 7,343 Goldiam Lab Grown Diamond Jewellery ORIGEM – Unlocking Value via B2C Retail Expansion • With 26 operational stores across 13 cities – 8 stores in Mumbai, 3 stores in Bengaluru, 2 stores in Noida, Pune, Gurugram and Hyderabad, and 1 store each at Kolkata, Delhi, Chennai, Udaipur, Chandigarh, Faridabad and Jodhpur - ORIGEM is probably India’s largest COCO LGD jewellery brand; and one of the top three B2C Lab Grown Jewellery retail brand in India • During Q1 FY27 ORIGEM, (B2C lab grown diamond jewellery brand) recorded a total revenue of ₹ 81.56 million. • The ORIGEM team is working on sales improvements strategies by introducing various sales [Showing first 8,000 characters — download PDF for full document]