Declaration of unaudited financial results for the quarter ended 30/06/2026

GEMSTONE INVESTMENTS LIMITED -- LOANS THAT BUILD TOMORROWS-- 12th August 2026 Listing Compliances BSE Limited P. J. Towers, Dalal Street, Mumbai - 400 001. Scrip Code : 531137 Scrip Id : GEMSI Dear Sir/ Madam, Ref: Intimation of Board Meeting dated 04th August 2026. Sub: Outcome of the Board Meeting held for consideration and approval of Un Audited Financial Results as on 30th lune 2026. In compliance with Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, it is hereby informed that, meeting of the Board of Directors of the Company was held today i.e., Wednesday, 12th August, 2026 at the registered office of the company inter alia to considered and approved the following business transactions: 1. Un-Audited Standalone Financial Results for the quarter ended on 30th June 2026. 2. Limited Review Report issued by M/s. A. Raghavendra Rao & Associates, Chartered Accountants for the quarter ended 30th June, 2026 The meeting of the Bo.:ird of Directors commenced at 04.00 PM and concluded at 04.30 PM. We request you to kindly take the above-mentioned information on your record. Thanking you, For Gemstone Investments Limited Managing Director DIN: 09210342 GEMSTONE INVESTMENTS LIMITED CIN: L65990MH1994PLC081749 '=} Regd. office: 1212, 12th Floor, Kosha Kommercial ® Email: gemstoneltd@gmail.com Komplex, Poddor, Rood, Near Ram Leela Maidon, Tel: 07208992060 Malad East, Mumbai, 400097. @ Website: www.gemstoneltd.com A. Raghavendra Rao & Associates Flat No. SF-2, 2nd Floor, Sampurna Chartered Accountants Chambers, No. 13, Vasavi Temple Street, V. V. Puram, Basavanagudi, Bengaluru-560004. Ph: 080-26625335, +9194495-34815 Email: arra.bangalore@yahoo.com INDEPENDENT AUDITOR'S LIMITED REVIEW REPORT OF THE QUARTERLY UNAUDITED STANDALONE FINANCIAL RESULTS The Management Gemstone Investments Limited Regd. Office: Unit No. 1212, 12th Floor ofKosha Kommercial Komplex, Podar Road, Malad (East), Mumbai, Maharashtra, 400097 We have reviewed the accompanying Unaudited Standalone Financial Results of GEMSTONE INVESTMENTS LIMITED ("the Company"), which comprise the Balance Sheet as at 30th June 2026, to date from O1 st April, 2026 to 30th June 2026, the Statement of Profit and Loss and other relevant statements for the period then ended, and a summary of significant accounting policies and other explanatory information ( collectively referred to as the "Quarterly Financial Statements"). Management's Responsibility The preparation of these Quarterly Financial Statements is the responsibility of the Company's Management, including the design, implementation, and maintenance of internal control relevant to the preparation and presentation of the financial statements statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34, (Ind AS 34) "Interim Financial reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the Regulation 33 of the listing Regulations. Auditor's Responsibility Our responsibility is to issue a report on these Quarterly Financial Statements based on our limited review. We conducted our review in accordance with the Standard on Review Engagemen Engagements to Review Financial Statements issued by the Institute of Chartered Account This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. 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. Conclusion Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Quarterly Financial Statements are not prepared, in all material respects, in accordance with the applicable accounting standards and other recognized accounting practices. Furthermore, as per the information provided by the management, nothing has come to our attention that causes us to believe that the Company has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed. Restriction on Use This report has been prepared exclusively for the internal use of the Management. Accordingly, this report should not be used, circulated, quoted, or distributed for any other purpose or to any other parties without our prior written consent. For A. Raghavendra Rao & Associates., Chartered Accountants CA G. Sathyanarayana Partner M.No: 205603 UDIN: 26205603LCKEPP9151 Place: Bengaluru Date: 12-08-2026 GEMSTONE INVESTMENTS LIMITED CIN: L65990MH1994PLC081749 Regd. Office: Unit No. 1212, Kosha Kommercial Komplex, Podar Road, Malad (East), Mumbai-400 097. Tel: +91 7208992060 E-mail: gemstoneltd@gmail.comWebsite:www.gemstoneltd.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED ON 30th JUNE, 2026 {Amount in Lakhs excei:1t EPS) STANDALONE Corresponding Preceding 3 3 months 3 months Previous months Sr. ended ended in the year ended Pa rticu la rs ended No. previous year 30/06/2026 31/03/2026 30/06/2025 31/03/2026 Unaudited Audited Unaudited Audited 1 Income (a) Revenue From Operations 172.00 91.77 35.89 223.36 (b) Other Income 0.000 0.00 0.00 0.01 Total Income 172.00 91.77 35.89 223.37 2 Expenses (a) Cost of materials consumed 0.000 0.00 0.00 0.00 (b) Purchases of stock-in-trade 0.000 0.00 0.00 0.00 (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.000 0.00 0.00 0.00 (d) Employee Benefits Expenses 11.54 5.12 4.53 24.01 (e) Finance Cost 5.98 6.04 0.01 7.69 (f) Depreciation and amortisation expense 0.43 0.37 0.07 1.01 (g) Other expenses (Any item exceeding 10% of the total expenses relating to continuing operations to be shown separately) 36.77 26.93 15.34 115.36 (h) Bad debt/ Balar.ce Written off 0.000 0.00 0.00 9.03 Total Expenses 54.72 38.46 19.95 157.09 Profit / (Loss) before exceptional items and tax (1-2) 117.28 53.30 15.95 66.27 4 Exceptional Items 0.000 0.000 0.00 0.00 5 Profit/ (Loss) before tax (3-4) 117.28 53.30 15.95 66.27 6 Tax Expenses (a) Current Tax 29.04 14.61 3.61 25.85 (b)Deferred Tax 0.53 (0.20) 0.04 0.02 (c) Short/ Excess provision of IT 0.000 0.04 0.00 0.00 7 Total Tax Expenses 29.566 14.63 3.65 25.88 Profit/ (Loss) for a period from continuing operations (5-7) 87.712 38.67 12.30 40.39 Profit/ (Loss) for a period from dis -continuing operations 0.000 0.00 0.00 0.00 10 Tax Expenses of discontinued operations 0.000 0.00 0.00 0.00 Profit/ (Loss) for a period from dis -rnntinuing operations (after tax) (9-10) 0.000 0.00 0.00 0.00 12 Other Comprehensive Income/ (Loss) A) (i) Amount of items that will not be reclassified to profit or loss 0.000 0.00 0.00 0.00 (ii) Income tax relating to items that will not be reclassified to profit or loss 0.000 0.00 0.00 0.00 B.) (i) Amount of items that will be reclassified to profit or loss 0.000 0.00 0.00 0.00 (ii) Income tax relating to items that will not be reclassified to profit or loss 0.000 0.00 0.00 0.00 Total Comprehensive income for the period 13 (comprising profit/loss) and other comprehensive income for the period) (8-11-12) 87.712 38.67 12.30 40.39 Paid -up Equity Share Capital (Face Value of Rs. 1/- eac~) 4683.50 747.50 747.50 747.50 14 Earnings Per Share (For continuing operations) (a) Basic 0.02 0.05 0.016 0.05 (b) Diluted 0.02 0.05 0.016 0.05 Notes: 1. The Un-Audited financial statements for the quarter ended on 30th June 2026 have been reviewed and recommended by the Audit·Comrnittee and approved by the Board of Directors at their meeting held o [Showing first 8,000 characters — download PDF for full document]