Dear Sir/ Mam, We are writing this with reference to your email received dated 17th August, 2026 regarding the Discrepancies in Financial Results under regulation 33/52 of SEBI (LODR), ....

PATDIAM Date: 26/08/2026 The Manager Listing & Compliance Bombay Stock Exchange (BSE Limited) Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001. Sub: Revised Audited Standalone & Consolidated Financial Results for the Half year and Financial Year ended 31st March, 2026 Dear Sir /Madam, " · We are writing this with reference to your email received dated 17'hAugust, 2026 regarding the Discrepancies in Financial Resultsunder Regulation 33/52 of SEBI (LODR) Regulations 2015for 31st March, 2026. We hereby inform your good office that we have uploaded Audited Standalone & Consolidated Financial Results for the Half year and Financial Year ended 31st March, 2026 under Regulation33 of LODR on 31" July, 2026, except cashflow statement of consolidated financial statement of the Company. The said cash flow statement of consolidated financial statement of the Company was inadvettently missed out. We hereby once againare submitting the revised Audited Standalone & Consolidated Financial Results for the Half year and Financial Year ended 31st March, 2026 including consolidated cash flow statement. For any further clarifications we are always available, your co-operation is highly appreciated . SAMIR KAKADIA MANAGING DIRECTOR DIN: 00178128 Unit No. 102, Tower No 1, SEEPZ ++,Special Economic Zone, Andheri (East), Mumba�OO 096, India. Tel: +91-22-2829 3455/56/57 Fax: +91-22-2829 3459 GIN No.: L36911MH1999PLC120537 Email: account@patdiam.com 1/Jo!bs�e: patdiam.com PATDIAM Date: 31st July, 2026 The Listing & Compliance Department Bombay Stock Exchange (BSE Limited) Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001 Sub: Outcome of Board Meeting held on July 31, 2026 Scrip Code: 539401 Dear Sir, Pursuant to Regulation 30 and 33 of SEBI (Listirig Obligations and Disclosure Requirements), 2015 ('Listing Regulations'), we wish to inform that the Board of Directors of the Company at its meeting held today i.e. on Friday, 31" July, 2026 at 01.00 PM and concluded at 02.00 PM, inter alia, Considered and approved the followings: - 1. Audited Standalone & Consolidated Financial Results for the Half year and Financial Year ended 31" March, 2026; 2. Auditor's Report on Audited Financial Results for the Half year and Financial Year ended 31" March, 2026 3. A declaration regarding the Auditors Report with unmodified opinion pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2015. This is for information and record . MANAGING DIRECTOR SAMIR KAKADIA DIN: 00178128 Unit No. 102, Tower No. 1, SEEPZ ++,Special Economic Zone, Andheri (East), Mumbai-400 096, India. Tel: +91-22-2829 3455156/57 Fax: +91-22-2829 3459 CIN No.: L36911MH1999PLC120537 Email: account@patdiam.com Website: www.patdiam.com DAVE & DAVE Chartered Accountants IND I A Independent Auditor's Report on Annual Financial Results of PATDIAM JEWELLERY LIMITED Pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors, Patdiam Jewellery Limited, Block I, Unit No. 102, SEEPZ, Andheri (East), Mumbai - 400 096. Opinion We have audited the accompanying statement of standalone financial results of PATDIAM JEWELLERY LIMITED (the company) for the half year and year ended 31st 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, the Statement: (i) is presented in accordance with requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended in this regard; (ii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Accounting Standards and other accounting principles generally accepted in India of the net profit and other financial information for the half year and year ended 31st March, 2026. Basis for Opinion 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 Standalone Financial 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 ("ICAI'') 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 there under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics issued by ICAI. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Management's Responsibilities for the Standalone Financial Results This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared on the basis of standalone financial statements. The Company's Board of Directors are responsible for the preparation and presentation of the standalone financial results that give a true and fair view of the net profit and other financial information of the Company in accordance with the recognition and measurement principles 'laid down in Indian Accounting Standards 34, 'Interim Financial Reporting' prescribed under section 133 of the Act read with the relevant rules issued there under 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 standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the standalone 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 financial reporting process of the Company. Auditor's Responsibilities for the Audit of the Standalone Financial Results Our objectives are to obtain reasonable assurance about whether the standalone 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 standalone financial results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: • Identi [Showing first 8,000 characters — download PDF for full document]