Pursuant to regulation 32(6)of the SEBI (Listing Obligation and Disclosure Requirement )Regulation, 2015 read with the Regulation 41 of SEBI (Issue of capital and Disclosure requirement ....

Date: 14/08/2026 Listing Department BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai- 400001 Subject: Submission of Monitoring Agency Report for the quarter ended June 30, 2026 under Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Scrip code: 544774 - SMR JEWELS LIMITED Dear Sir/Madam, Pursuant to Regulation 32(6) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with Regulation 41 of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as applicable, we hereby submit the Monitoring Agency Report issued by Brickwork Ratings India Private Limited, Monitoring Agency appointed in connection with the utilisation of proceeds of fund raised, for the quarter ended June 30, 2026. The Monitoring Agency Report is enclosed herewith for your information and records. The same is also being made available on the website of the Company at https://smrjewels.in Kindly take the above information on record. Thanking you. Yours faithfully, For SMR Jewels Limited (Formerly known as SMR Jewels Private Limited) JAINIL VIRENDRA SONI Whole time Director DIN: 09629920 Monitoring Agency Report for SMR Jewels Limited for the quarter ended June 30, 2026 No. BWR/2026-27/IPM/SJL/01 August 14, 2026 Mrs. Drashti Pal Modi Chief Financial O(cid:431)icer SMR Jewels Limited 3, Vrindavan Appartments, Gulbai Tekra Ahmedabad Gujarat, India 380006. Dear Ma’am, First Monitoring Agency Report for the quarter ended June 30, 2026 - in relation to the Fresh Issue and O(cid:431)er for Sale of Equity Shares of SMR Jewels Limited (“the Company”) Pursuant to Regulation 262 of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“SEBI ICDR Regulations”) and Monitoring Agency Engagement Letter dated October 15, 2025, Brickwork Ratings (BWR) has prepared the First Monitoring Agency Report, as per Schedule XI of the SEBI ICDR Regulations towards utilisation of proceeds of funds raised, for the quarter ended June 30, 2026. The funds raised by the Company were through Fresh Issue and O(cid:431)er for Sale of Equity Shares aggregating to Rs.63.744 Crore of the Company. In this connection, we are enclosing the Monitoring Agency Report for the quarter ended June 30, 2026, as per aforesaid SEBI Regulations and Monitoring Agency Agreement dated December 09, 2025. Request you to kindly take the same on records. Thanking you, Yours Faithfully, Digitally signed by NIRAJ KUMAR NIRAJ KUMAR RATHI RATHI Date: 2026.08.14 14:57:54 +05'30' Mr Niraj Kumar Rathi Senior Director, Ratings - Brickwork Ratings Report of the Monitoring Agency (MA) Name of the issuer: SMR Jewels Limited For quarter ended: June 30, 2026 Name of the Monitoring Agency: Brickworks Ratings India Private Limited (a) Deviation from the objects: No (b) Range of Deviation: Not Applicable Declaration: We declare that this report is based on the format prescribed by the SEBI (ICDR) Regulations, 2018, we further declare that this report provides a true and fair view of the utilization of the issue proceeds in relation to the objects of the issue based on the information provided by the Issuer and information obtained from sources believed by it to be accurate and reliable. We declare that we do not have any direct/indirect interest in or relationship with the issuer/promoters/directors/management and confirm that we do not perceive any conflict of interest in such relationship/interest while monitoring and reporting the utilization of the issue proceeds by the issuer. The MA does not perform an audit and undertakes no independent verification of any information/ certifications/ statements it receives. This Report is not intended to create any legally binding obligations on the MA which accepts no responsibility, whatsoever, for loss or damage from the use of the said information. The views and opinions expressed herein do not constitute the opinion of MA to deal in any security of the Issuer in any manner whatsoever. Nothing mentioned in this report is intended to or should be construed as creating a fiduciary relationship between the MA and any issuer or between the agency and any user of this report. The MA and its a(cid:431)iliates also do not act as an expert as defined under Section 2(38) of the Companies Act, 2013. The MA or its a(cid:431)iliates may have a credit rating or other commercial transactions with the entity to which the report pertains and may receive separate compensation for its ratings and certain credit related analyses. We confirm that there is no conflict of interest in such relationship/interest while monitoring and reporting the utilization of the issue proceeds by the issuer, or while undertaking credit rating or other commercial transactions with the entity. We have submitted the report herewith in line with the format prescribed by SEBI, capturing our comments, where applicable. There are certain sections of the report under the title “Comments of the Board of Directors”, that shall be captured by the Issuer’s Management / Audit Committee of the Board of Directors subsequent to the MA submitting their report to the issuer and before dissemination of the report through stock exchanges. These sections have not been reviewed by the MA, and the MA takes no responsibility for such comments of the issuer’s Management/Board. NIRAJ KUMAR Digitally signed by NIRAJ KUMAR RATHI RAT HI Date: 2026.08.14 14:58:21 +05'30' Signature: Name of the Authorized Signatory: Mr Niraj Kumar Rathi Designation of Authorized Person/Signing Authority: Senior Director, Ratings - Brickwork Ratings 1) Issuer Details: Name of the issuer: SMR Jewels Limited Names of the promoter: Mr. Vismay Manojkumar Soni, Mr. Jainil Virendra Soni, Mrs. Parul Manoj Soni, Mrs. Dipikaben Virendra Soni, Mrs. Drashti Pal Modi Industry / sector to which it belongs: Gems, Jewelry and Diamonds industry 2) Issue Details: Issue period: For anchor investors - 26 May 2026 to 3 June 2026 For others - - 26 May 2026 to 3 June 2026 Type of issue (public/ rights): Fresh Issue and O(cid:431)er for Sale of Equity shares Type of specified securities: Equity Shares IPO Grading, if any: Not Applicable Issue size (in ₹ Crore): 63.744 Total Amount Value as per Offer Document Particulars Number of Price (₹) Received (₹ Crore) Securities (₹ Crore) Equity Shares-Fresh Issue 40,00,000 128.00 51.20 63.744 Equity Shares-Offer for Sale 9,80,000 128.00 12.544 Total 49,80,000 63.744 63.744 3) Details of the arrangement made to ensure the monitoring of issue proceeds: Source of information / Comments certifications Comments of Particulars Reply considered by Monitoring Board of Monitoring Agency for Agency Directors preparation of report Bank Statements, Whether all utilization is as per the Yes Invoices, Company’s Nil Nil disclosures in the O(cid:431)er Document? Letter, CA Certificate. Whether shareholder approval has been obtained in case of material Not Nil Nil Nil deviations# from expenditures Applicable disclosed in the O(cid:431)er Document? Whether the means of finance for the disclosed objects of the issue No Nil Nil Nil has changed? Is there any major deviation Monitoring observed over the earlier Nil done for the Nil Applicable monitoring agency reports? first time Whether all Government/statutory approvals related to the object(s) Yes Company’s letter Nil Nil have been obtained? Whether all arrangements pertaining to technical Not Nil Nil Nil assistance/collaboration are in Applicable operation? Are there any favourable events improving the viability of these No Company’s letter Nil Nil object(s)? Are there any unfavourable events a(cid:431)ecting the viability of the No Company’s letter Nil Nil object(s)? Is there any other relevant information that may materially No Not Applicable Nil Nil a(cid:431)ect the decision making of the investors? Notes: CA Certificate from Surana Maloo & Co. Chartered Accountants dated August 13, 2026, and Company statement dated August [Showing first 8,000 characters — download PDF for full document]