The Board of Directors of the Company in their meeting held on today 12th August, 2026 has considered and approved the following along with other agenda items: 1. Financial Results for ....

GGL/SE/2026-27/P14 Date: August 12, 2026 General Manager Department of Corporate Services BSE Limited Listing Operations (Equity), P. J. Towers, Dalal Street, Mumbai – 400 001 Dear Sir/Madam, Sub: Outcome of the meeting of Board of Directors of the company held on August 12, 2026. Ref: Gautam Gems Limited (BSE Script Code: 540936) Pursuant to Regulation 30 read with Part A of Schedule III of the SEBI Listing Regulations of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company in their meeting held today i.e. on Wednesday, August 12, 2026 at the Registered office of the Company. The Board, along with other agenda items, considered and approved the following: 1. Financial Results for the Quarter Ended June 30, 2026  The Unaudited Standalone Financial Results for the quarter ended June 30, 2026 were reviewed and approved by the Board.  The Limited Review Report for the said period, as submitted by M/s. Shah Karia & Associates, Chartered Accountants, Statutory Auditors of the Company, was also considered and taken on record. These results have been duly reviewed by the Audit Committee. A copy of the Unaudited Financial Results along with the Limited Review Report is enclosed herewith and is also available on the Company’s website: www.gautamgems.com. In compliance with Regulation 47 of the SEBI Listing Regulations, necessary arrangements have been made for publication of the results along with a QR code in the newspapers. As per the SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2018, and the Company's Code of Conduct for Prevention of Insider Trading, the trading window has been closed with effect from July 1, 2026 and will remain closed until 48 hours after the declaration of the financial results. The said meeting was commenced at 12.30 IST and concluded at 14:15 IST. You are requested to kindly take the above on record. Thanking you, For Gautam Gems Ltd Gautam P. Sheth Managing Director DIN: 06748854 Encl: As Stated GAUTAM GEMS LIMITED 3rd Floor, Office – 301, Sumukh Super Compound, Vasta Devadi Road, Surat, SURAT, Gujarat, India, 395004 CIN: L36911GJ2014PLC078802 STATEMENT OF PROFIT & LOSS FOR THE QUARTER ENDED ON 30th JUNE, 2026 ('Rs in Lakhs) Quarter Ended Year Ended Sr. No Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) I Revenue from operations 2 ,922.51 2 ,022.29 2 ,347.92 7 ,971.22 II Other Income - 51.98 0.01 57.94 III III. Total Revenue (I +II) 2 ,922.51 2 ,074.27 2 ,347.93 8 ,029.16 IV Expenses: Cost of materials consumed 4 ,099.22 1 ,636.59 2 ,679.50 8 ,307.08 Purchase of Stock-in-Trade - - - Changes in inventories of finished goods, work-in-progress and Stock-in- ( 1,213.14) 3 28.46 ( 442.92) ( 513.70) Trade Employee Benefit Expense 1.38 16.31 15.11 64.11 Financial Costs 6.00 6.09 7.10 26.23 Depreciation and Amortization Expense - 0.51 - 5.53 Other Administrative Expenses 15.46 30.13 80.68 45.28 Total Expenses (IV) 2 ,908.93 2 ,018.10 2 ,339.47 7 ,934.54 V Profit before exceptional items and tax 13.59 56.17 8.46 94.62 VI Exceptional Items - - - - VII Profit before tax (V - VI) 13.59 56.17 8.46 94.62 VIII Tax expense: (1) Current tax 2.04 16.00 2.00 25.00 (3) Deferred tax - (0.50) (0.50) IX Profit(Loss) from the period from continuing operations 11.55 40.68 6.46 70.13 X Profit/(Loss) from discontinuing operations before tax - - - - XI Tax expense of discounting operations - - - - XII Profit/(Loss) from Discontinuing operations (X-XI) 11.55 40.68 6.46 70.13 XIII Profit/(Loss) for the period (IX + XII) 11.55 40.68 6.46 70.13 XIV Other Comprehensive Income net of tax - - - XV Total Comprehensive Income for the period ( XIII + XIV) 11.55 40.68 6.46 70.13 XVI Details of equity share capital Paid up equity share capital 4 ,284.61 4 ,284.61 4 ,284.61 4 ,284.61 Face value of equity share capital 10/- 10/- 10/- 10/- XVII Earning per share: Earning per equity share for continuing operations (1) Basic earnings (loss) per share from continuing operations 0.03 0.09 0.02 0.16 (2) Diluted earnings (loss) per share from continuing operations 0.03 0.09 0.02 0.16 Earning per equity share for discontinued operations (1) Basic earnings (loss) per share from discontinued operations - - - - (2) Diluted earnings (loss) per share from discontinued operations - - - - Earning per equity share: (1) Basic earnings (loss) per share from continuing and discontinued operations 0 .03 0 .09 0 .02 0 .16 (2) Diluted earnings (loss) per share from continuing and discontinued operations 0 .03 0 .09 0 .02 0 .16 Notes: 1) The above Financial Results were reviewed by the Audit Committee and Approved by the Board of Directors at their respective Meeting held on 12/08/2026 2) The Company's business activity fall within a singal primary business segment. 3) Previous year's figures are re-grouped, re-classified wherever necessary. By order of the Board of Directors For Gautam Gems Limited Gautam P. Sheth (Managing Director) Place: Ahmedabad DIN : 06748854 Date: 12/08/2026 SHAH KARIA & ASSOCIATES Chartered Accountants Independent Auditor's Review Report on the Quarterly Unaudited Financial Results of Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report To The Board of Directors Gautam Gems Limited 1. We have reviewed the accompanying statement of unaudited financial results of Gautam Gems Limited (the "Company") for the quarter ended June 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, "Interim Financial Reporting” (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013, as amended (the "Act"), read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. 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 Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards specified under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Shah Karia & Associates Chartered Accountants ICAI Firm [Showing first 8,000 characters — download PDF for full document]