Investor Presentation

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 Dear Sir/Madam, Subject: Submission of Investor Presentation in respect of Unaudited (Standalone & Consolidated) Financial Results for the quarter ended June 30, 2026 Pursuant to Regulation 30 and Para A of Part A of Schedule III read with Regulation 46 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the Investor Presentation on performance review of the Company for the quarter ended June 30, 2026. The same will be available on the website of the Company at www.gemaromatics.com. You are requested to take the same on your record. Thanking you, Yours faithfully, For Gem Aromatics Limited Akshita Deepak Gohil Company Secretary & Compliance Officer Encl: 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 Investor Presentation Q1FY27 Disclaimer This presentation and the accompanying slides (the “Presentation”), has been prepared by Gem Aromatics Ltd (the “Company”), solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections. The Company and/or its affiliated companies and/or their respective employees and/or agents have no responsibility or liability (express or implied) whatsoever and howsoever arising (including, without limitation for any claim, proceedings, action, suits, losses, expenses, damages or costs) which may be brought against or suffered by any person as a result of acting in reliance upon the whole or any part of the contents of this presentation and neither the Company, its affiliated companies nor their respective employees or agents accepts any liability for any error, omission or misstatement, negligent or otherwise, in this presentation and any liability in respect of the presentation or any inaccuracy therein or omission therefrom which might otherwise arise is hereby expressly disclaimed. Table of Contents Q1FY27 Highlights Company Overview Annual Financials Annexure Q1FY27 Highlights Management Commentary Q1FY27 witnessed YoY growth in revenue from operations, while the business continued to operate in a seasonally softer quarter. As we look ahead, our focus is increasingly shifting towards utilizing and monetising the expanded manufacturing platform at Dahej and scaling the newer product categories through Krystal Ingredients. We are seeing continued progress in customer engagement and product qualification. Our focus remains on converting these opportunities into recurring commercial business as they scale. Innovation and R&D remain central to our long-term strategy, with continued focus on process innovation, product customization and development of higher-value specialty molecules. The multipurpose capabilities at Dahej also provide flexibility to address evolving customer requirements and support the development of specialty products. We continue to strengthen our international presence, with the proposed Brazil subsidiary expected to enhance our distribution reach in Latin America. Yash Vipul Parekh We remain committed to disciplined execution and sustainable value creation, with our focus now on Managing Director and Chief Executive Officer progressively scaling Krystal Ingredients’ Dahej facility, strengthening our product capabilities and expanding our presence across global markets. Q1FY27 Financial Performance Revenue Gross Margin & PAT Cash PAT (Rs Cr) EBITDA Margin (%) (Rs Cr) (Rs Cr) 17.7 % e (Gross Margin declined from n Rs 83.0 Cr Rs 7.3 Cr Rs 8.9 Cr o 25.0 % in Q1FY26) n 10.3 % a  9% YoY  11% YoY  11% YoY (EBITDA Margin declined from 13.8 % in Q1FY26) 16.7% e Rs 98.9 Cr (Gross Margin declined from Rs (7.9) Cr Rs 1.3 Cr a 29.5 % in Q1FY26) s  13% YoY 3.3%  199% YoY  87% YoY (EBITDA Margin declined from 16.9% in Q1FY26) Consolidated profitability was impacted by higher non-cash depreciation of Rs 9.1 Cr post capitalisation of ~Rs 265 Cr Dahej capex (total planned capex ~Rs 270 Cr) Rounded off to nearest decimal 6 Key Business Updates Revenue & Market Environment Q1FY27 revenue from operations recorded YoY growth, reflecting an improvement in underlying business activity. The quarter is seasonally softer, while the Clove business was impacted by floods in Madagascar, resulting in higher raw material prices and impacting sales. The situation has now normalised, supporting a more stable operating environment. Gross Margin & EBITDA Margin Gross margin and EBITDA margin were impacted primarily by the product mix, along with higher raw material costs. The newly commissioned facility also resulted in higher operating costs and as capacity utilization improves and the contribution from higher-value products increases, we expect margins to gradually improve. Profitability & Depreciation Impact Profitability was impacted by higher raw material and operating costs, along with Rs 9.1 Cr of higher depreciation following capitalization of a significant portion of the ~ Rs 265 Cr Dahej capex. International Market Expansion – Brazil The Company has approved the incorporation of a Wholly Owned Subsidiary in Brazil to distribute essential oils, aromatic chemicals and specialty chemicals, strengthening its presence across Brazil and the broader Latin American market. Krystal Ingredients – New Product Vertical Update • Cooling Agents: Customer audits completed [Showing first 8,000 characters — download PDF for full document]