Quarterly Results June 30, 2026

AURUS GEM CORPORATION LIMITED 14t August, 2026 BSE Limited Listing Department Ground Floor, P.J. Tower National Stock Exchange of India Limited Dalal Street Exchange Plaza, 5% Floor Plot No. C/1, G. Mumbai- 400001 Block Bandra-Kurla Complex, Bandra (E), Mumbai - 400 051 Security Code: 534532 Symbol: LYPSAGEMS Dear Sir/ Madam, f i Board of Directors riday, A 4,202 Ref: Regulation 30 & 33 of the Securities and Exchange Board of India (Listing igation Disclosure uirement ulation, 2015. With reference to above subject and in compliance with the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby submit the outcome of the Meeting of the Board of Directors held on today i.e. Friday, 14t August, 2026 at 04.00 P.M and concluded at 05.30 P.M.: - 1. Considered, approved and adopted the Un-Audited Financial Results for the Quarter ended on June 30, 2026 along with the Auditor's Limited Review Report Pursuant to Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 2. Reviewed business of the Company. You are requested to kindly take the same on record. Thanking you, Yours Faithfully, For AURUS GEM CORPORATION LIMITED (formerly known as Lypsa Gems & Jewellery Limited) Dipan Ba| Managing Director DIN: 02579405 Encl: As above AURUS GEM CORPORATION LIMITED [formerly known as” LY PSA GEMS & JEWELLERY o LIMI TED”| R[ eC gI dN .: O1 f2 f8 ic9 e9 :0 WiG nJ g1 A9 ,9 25 nP dL C B0 l2 oc8 k2 ,7 0 2 0] 2 -302, Orchid Complex, Opp. HDFC Bank, Chhapi-Pi rojpura R .o ad, CC oh rh pa .p Oi f, f iV ca e:d 3g 1a 2Am ,, 3Ba %n Fa ls ook ra , n Pt anh ca h, ra tG nu aj a Sor ca it et y- , 3 O8 p5 e2 r1 a 0 H. o usIn ed ,i a G. i rgaon, Mumbai — 400 004 | Email:info@lypsa.in Statement of Unaudited Standalone Financial Results for the Quarter Ended June 30, 2026 Zin Lakhs except per share data Quarter Ended Year Ended Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited* Unaudited Audited* 1 ([ aI )n c Ro em ve e nue from operations 236.69 176 4. .6 08 115.04 1, 14 27 32 .. 03 48 (b) Other Income 236.69 180.68 115.04 1,595.42 Total Income 2 (| aE )x p Ce on sts e os f materials consumed/Purchase of Stock in Trade 192.37 232.00 50.99 1,480.66 (b) Changes in inventories of finished goods, work-in-progress and 7.02 (91.57) 53.85 (93.15) (s ct )o c Ek m-i pn l- ot yr ead ee benefits expense 09 .. 04 12 03 .. 02 16 0.42 - 08 .. 03 34 ( (d e) ) DF ei pn ra en cc ie a tc io os nt s a nd amortisation expense 15 5. .0 36 2 (5 0. .0 61 1 ) 25. 12 36 2 70 .9 61 1 (f) Other expenses 229.20 148.10 112.65 1,424.40 Total Expenses 3 [Profit before exceptional items and tax (1-2) 7.49 32.58 2.39 171.02 4 |Exceptional items 7.49 32.58 2.39 171.02 5 |Profit Before Tax (3-4) 6 |Tax Expense - - - - Current Tax - (2.08) - (2.08)! Deferred Tax Charge/(Credit) - (2.08) - (2.08 Total Tax Expense 7.a9 34.66 2.39 173.10 7 |Profit after Tax (5-6) 8 |Other Comprehensive Income/(Loss) (Net of Tax) Items that will not be classified to profit and loss Re-measurement of defined benefit plans Total OtI hn ec ro Cm oe mT pa rx e i hm ep na sct i vr eel a It nin cg o t mo e a /b o (v Le o ss) (Net of Tax) - 9 |Total Comprehensive Income for the period (7+8) 7.49 34.66 2.39 173.10 10 |Paid-up Equity Share Capital (Face Value 2 10/- per share) 294840 o0 00 294840 -0 00 294840 =0 00 2 (9 14 ,18 34 10 .40 20 )0 , 11 (Other Equity 12 |Earning Per Share in ¥ (Not Annualised) 0.03 0.12 0.01 0.59 - Basic 0.03 0.12 0.01 0.59 - Diluted N 1.o t The es t Sto a t th ee m eS nt ta on fd a Unl ao un de i tF ei dn a Fn ic ni aa ncl i aR le s Ru el st uls t: for the Quarter ended 30th June, 2026 have been reviewed by the Audit Committee and approved by the B 2 3. .o a T Tr h hd e e o SPf tr aeD tvi ur ie toc out rso y r p s ae ura dit io tdt o h rfe sii g r ou fm r e e tst h t ehi an Cvg oe mh be pl e ad e n no y n r he1 ag4 vrt eoh u cpA aeu rdg r iu w es dht e or2 u0 e t2 v 6 ae. r " n Le ic me is ts eda r Ry e view Repoi " of the above results as per Regulation 33 of the SEBI ( Listing O 4 C <. b o T l mTi hphg ea ae t n ai a i bo b en oo s vva eAen c d rs t e t sD 2a ui 0n ls tdc 1 sal 3 o l fs o r ou n rer e a te d h f R ei wne ia qq tn uu hc ai i rar R tl ue e lm r ree e esn 3u nt l d) ot f esR dte h hg a 3eu v 0 l C tea h ot b mi Jeo p uen a n n n e2 ,i0 p e1 r 2s5 e 0. p 2( a I 6r n e d ad i l a oi n nn gAa cc wcc io to u hr nd Lta iin mnc ige t eSw dti at Rnh e d vI a in r ed di wsa )n R eRA puc olc e ro s t,u n h2t a0i sn 1 bg 5 e S eat s na an ad pma per rnd ods ve ea d ds f bp r yr o e m ts h c t er i i Bmb e oe ad t rou d n t od i fe m er D. is re ec ct ti oo rn s 1 of3 3 t ho ef Cth oe m pany o 6n . Th14 et Ch oA mu pg au nst y 2 o0 p2 e6 r. a tes in a single segments, hence segmental Reporting as required under Accounting Standard 17 issued by the Institute of Chartered Accountants of India is not applicable. 7 The Provision of Current Tax and Deferred Tax will be made at the end of the year F (fo or mF eo rr yA U kRU WS pGE sM C aOR GP eO mR sA &T I JeO wN el L leI rM y I LT iE miD t ed) Mr.Dipan Chairman & Managing Director DIN: 02579405 Place : Mumbai Place : Mumbai Date : August 14, 2026 Date : August 14, 2026 @/ B.B. Gusani & Associates CA BHARGAYV B. GUSANI \( Chartered Accountants bhargavguasniTT@gmall.com INDIA Limited Review Report on Unaudited quarterly standalone financial results of M/s. AURUS GEM CORPORATION LIMITED (Formerly known as “LYPSA GEMS & JEWELLERY LIMITED”) under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors, M/s. Aurus Gem Corporation Limited [ Formerly known as “Lypsa Gems & Jewellery Limited”] Wing A, 2nd Block, 202-302,, Orchid Complex, Opp. HDFC Bank, Chhapi-Pirojpura Road, Chhapi, Vadgam, Banaskantha, Gujarat - 385210. 1. We have reviewed the accompanying statement of unaudited standalone Ind AS financial results of M/s. Aurus Gem Corporation Limited | Formerly known as “Lypsa Gems & Jewellery Limited”] “the Company”) for the quarter ended June 30, 2026 together with notes thereon (‘the Statement’) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEB! (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘the Regulation’), as amended. 2. This Statement, which is the responsibility of the Company’s Management and approved by the 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 3 t4 h" e) r ea s u np dr ee rsc r ai nb de d o tu hn ed re r ac S ce oc ut ni to in n g1 3 p3 r io nf c it ph le e sC o gem np ea rn ali le ys aA cc ct e, p t2 e0 d1 3 i nr e Ia nd di aw .i t Oh u rre l re ev sa pn ot n sir bu il le is t yi s is su e td o express a conclusion on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410 ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, aos cns csu oie usd tsb iy o n f gt h es rnt si gt u it ane nq u do if peh psa l,r yt a a r nA aic o iu nt ds oo mf hpI ean rnd i i e p n e e ri een sst .pe or Ani vi en ia en ia sl sii unn baf nam tla t aai lno ldn l se es cs ii on s 1c 43o (p 1e )t h oa fn ha en a ou md pi at c io en sd u Ac ctt ,e d 0i 1n a ac nc do r cd oa nn sc ee uw ei nt th yS dt oa en sd a nr od ts eno an lA eu d \i ?t ti on g bs tp ae ic ni f ai se sd ru an nd ce er @/~ B.B. Gusani & Associates CA BHARGAV B. GUSANI “ Chartered Accountants Bhargavgusanizr@gmall.cam INDIA 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. Based on our review conducted and procedures performed as stated in paragraph 3, nothing has come to our attention that causes us to believe that the ac [Showing first 8,000 characters — download PDF for full document]