Outcome of Board Meeting

Gem Aromatics Limited Manufacturer & Exporters of Essential Oils & Aromatics Chemicals Registered Office: A/410-411, A-Wing, Kailash Ind. Complex, Powai Vikhroli link Rd, Vikhroli West, Mumbai-400079. Maharashtra, India, Tel No: +91-2225185231/25185931 CIN: L24246MH1997PLC111057 Date: August 13, 2026 To, To, Listing / Compliance Department Listing / Compliance Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G Dalal Street, Mumbai – 400 001 Bandra Kurla Complex Bandra (E), Mumbai – 400 051 BSE CODE: 544491 NSE SYMBOL: GEMAROMA Sub.: Outcome of the Board Meeting of Gem Aromatics Limited held on August 13, 2026. Ref: Regulation 30 (read with Schedule III – Part A, Para A) and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/ Madam, This is to inform you that the Board of Directors of Gem Aromatics Limited, in its meeting held today i.e. on Thursday, August 13, 2026, have inter alia, considered and approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026 (“Unaudited Financial Results”). Further, pursuant to the applicable provisions of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Regulations”), please find enclosed herewith: (i) the Unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026; and (ii) Limited Review Report dated August 13, 2026, issued by the Statutory Auditors of the Company with respect to the Unaudited Standalone and Consolidated Financial Results and taken on record by the Board of Directors of the Company. The Board Meeting commenced at 3:19 p.m. and concluded at 4:07 p.m. The same will be available on the website of the Company at www.gemaromatics.com. Kindly take the above information on record. Thanking you, Yours faithfully, For Gem Aromatics Limited Akshita Deepak Gohil Company Secretary & Compliance Officer Enclosed: As Above Corporate Office: A/503, Kailash Ind. Complex, Powai Vikhroli link Rd, Vikhroli (W), Mumbai, Maharashrta, India, Pin - 400079. Facility 1: Plot No 2, Survey No.16/4/2, Near Alok Industries, Village Rakholi, Silvassa, Dadra & Nagar Haveli, Pin - 396230.Facility 2: Khasara No 8,9,10,126, Village Gathona, Ujhani Budaun Road, District: Budaun, UP, India, Pin # 243639. E-mail: secretarial@gemaromatics.in Web: www.gemaromatics.in CHHAJED & DOSHI CHARTERED ACCOUNTANTS Independent Auditor’s Review Report on Unaudited Standalone Financial Results for the quarter ended June 30, 2026 of Gem Aromatics Limited, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended To the Board of Directors of Gem Aromatics Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Gem Aromatics Limited (“the Company”) for the quarter ended June 30, 2026 (“the Statement”), 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. This Statement, which is the responsibility of Company’s management and approved by the Company’s board of directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review in accordance with 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 (ICAI). 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 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 specified under section 143(10) of the Companies Act, 2013 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. We draw attention to Note 4 to the accompanying Statement regarding the change in the Company's accounting policy for valuation of inventories from the Weighted Average Cost method to the First-In, First-Out (FIFO) method with effect from April 1, 2026. As described in the said note, considering the nature of the Company's complex and continuous manufacturing process involving multi-stage production, joint product and by-product costing, and interdependent processing cycles, the management has concluded that retrospective application of the change in accounting policy is impracticable. Accordingly, the change has been applied prospectively from the beginning of the current financial year. Our conclusion is not modified in respect of this matter. 5. Based on our review conducted as stated in paragraph 3 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 Ind AS 34 and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For CHHAJED & DOSHI Chartered Accountants Firm Registration No.: 101794W Partner Membership No. 196452 UDIN: 26196452LLUWIQ2829 Place: Mumbai Date: August 13, 2026 HEAD OFFICE : 101, Solaris One, Near East West Flyover, N. S. Phadke Marg, Andheri (E), Mumbai 400069 & :022-61037878 e E mail: info@cndindia.com e www.cndindia.com BRANCHES :e Ahmedabad e Delhi e Dombivii e Marine Lines GEM AROMATICS LIMITED CIN: L24246MH1997PLC111057 STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 (All amounts are in Rs million unless stated otherwise) QUARTER ENDED YEAR ENDED Particulars Jun-26 (uMar:tG 5 Jun-25 Mar-26 " naudite di (Unaudited) refot nGte 5 (Unaudited) (Audited) (1) INCOME (a) Revenue from operations 829.86 1,122.44 763.96 3,709.41 (b) Other income 41.57 38.34 25.82 122.58 TOTAL INCOME 871.43 1,160.78 789.78 3,831.99 (2) EXPENSES (a) Cost of materials consumed 708.11 691.94 729.81 3,208.83 (b) Changes in inventories of finished goods and work-in-progress (25.11) 168.36 (157.12) (244.37) (c) Employee benefits expense 30.53 26.20 33.94 101.53 (d) Finance costs 13.34 15.17 29.28 94.61 (e) Depreciation and amortisation expense 16.06 13.86 14.39 63.11 (f) Other expenses 31.19 85.42 52.19 249.79 TOTAL EXPENSES 774.12 1,000.95 702.49 3,473.50 (3) Profit before tax (1-2) 97.31 159.83 87.29 358.49 (4) Tax expenses (a) Current tax 25.38 49.47 21.00 106.47 (b) Deferred tax (0.59) (8.32) 1.06 (15.07) (c) Tax relating to prior years B - S Total Tax expense 24.79 41.15 22.06 91.40 (5) Profit for the period/ year (3-4) 72.52 118.68 65.23 267.09 (6) Other comprehensive income (a) Items that will not be reclassified to profit / (loss) (i) Remeasurement of defined employee benefit plans 0.51 (1.29) (0.22) (1.04) (b) Income tax relating to items that will not be reclassified to profit (0.13) 0.32 0.06 0.26 / (loss) Total ot [Showing first 8,000 characters — download PDF for full document]