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SZ SUNRAJ Date: 14 August, 2026 The General Manager, BSE Limited, 1* Floor, P. J. Towers, Dalal Street, Fort, Mumbai — 400001. Sub: Regulation 33 under Integrated Filing (Financials) as on 318 March, 2026. Scrip Code: 523425 Script Symbol: SUNRAJDI Dear Sir / Ma’am, Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 & pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31*' December, 2024, read with BSE Circular No. 20250102-4, we are submitting herewith the Revised Audited Consolidated Financial Statements along with the Audit Report under Integrated Filing (Financial) for the Quarter and Financial Year ended as on 31** March, 2026. This is for your information and records. Thanking You. Yours faithfully, For Sunraj Diamond Exports Limited Anshul Garg Company Secretary/Compliance Officer SUNRAJ DIAMOND EXPORTS LTD. CIN No.: L36912MH1990PLC057803 Regd. Office: Everest Building, Office Number D9, 5" Floor, 156 Tardeo Main Road, Mumbai- 400034. Tel: 091 9819590009, Email: info@sunrajdiamonds.com Website: www.sunrajdiamonds.com GOVIND PRASAD & CO INDIA CHARTERED ACCOUNTANTS a Sees Govind Prasad: B. Com, FCA Ramesh Barvadiya: B.Com, ACA Premlata Sharma: B.Com, ACA E-mail: govind@cagovind.com E-mail: _Goavgignda rwal@hotmail.com E-mail: capremlata@cagovind.com Mob No.: 9869447724 / 9320017276 Ratanlal Ranasaria: B. Com, FCA Gaur Arun Kumar: B.com, FCA E-mail: ratan.ranasaria@cagovind.com E-mail: audiigioasovind ae Independent Auditor’s Report To the board of directors of Sunraj Diamond Exports Limited Report on the audit of the Revised Consolidated Financial Results Qualified Opinion We have audited the accompanying revised consolidated quarterly financial results of Sunraj Diamond Exports Limited (the company) for the quarter ended 3 1 March 2026 and the year-to-date results for the period from 01 April 2025 to 31* March 2026, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). In our opinion and to the best of our information and according to the explanations given to us and based upon the consideration of reports of other auditors on separate audited financial statements of the subsidiary, these consolidated financial results: i. Include the financial results of the following entity Sunraj Diamonds DMCC li. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and ill. give a true and fair view in conformity with the recognition and measurement principles, except for the effects of matters described in the basis for qualified opinion section of our report, for laid down in the applicable accounting standards and other accounting principles generally accepted in India of the Net Profit and other comprehensive income and other financial information for the quarter ended 31° March 2026 as well as the year- to-date results for the period from 1 April 2025 to 31“ March 2026. Basis for Qualified Opinion As per the note no. 31: Employee Benefits, the company has not made the provision of employee cost with reference to the retirement benefits of the employees. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated F inancial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Off: 3-8, 2nd Floor, Malhotra House, Opposite GPO, Fort, Mumbai-400001. Tel. no.: 022-62372119/ 022-49701533/ Mob:- 7021551243 Management’s Responsibilities for the Revised Consolidated Financial Results These quarterly financial results as well as the year-to-date consolidated financial results have been prepared on the basis of the interim financial statements. The Company’s Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the Net Profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard under Section 133 of 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. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial results, the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors are also responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibilities for the Audit of the Revised Consolidated Financial Results Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: e Identify and assess the risks of material misstatement of the consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control. e Evaluate the appropriateness of accounting policies used [Showing first 8,000 characters — download PDF for full document]