Goldiam International Limited

rs,

November 10, 2023 To, BSE Limited PhirozeJeejeebhoy Towers, Dalal Street, Mumbai- 400 001. Scrip Code: 526729 Dear Sir/Madam, Sub: Investor Presentation

32.5%

ted) Q2FY24 ANALYSIS In ₹ Mn REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 1,393 32.5% 927 50 % 23.9% 20.3% 16.8% 10% 25 % Q2FY23 Q2FY24 Q2FY23 Q2FY24 Q2FY23 Q2FY24 302 3

50 %

ANALYSIS In ₹ Mn REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 1,393 32.5% 927 50 % 23.9% 20.3% 16.8% 10% 25 % Q2FY23 Q2FY24 Q2FY23 Q2FY24 Q2FY23 Q2FY24 302 332 188

23.9%

SIS In ₹ Mn REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 1,393 32.5% 927 50 % 23.9% 20.3% 16.8% 10% 25 % Q2FY23 Q2FY24 Q2FY23 Q2FY24 Q2FY23 Q2FY24 302 332 188 235 H

20.3%

₹ Mn REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 1,393 32.5% 927 50 % 23.9% 20.3% 16.8% 10% 25 % Q2FY23 Q2FY24 Q2FY23 Q2FY24 Q2FY23 Q2FY24 302 332 188 235 H1FY24 A

16.8%

REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 1,393 32.5% 927 50 % 23.9% 20.3% 16.8% 10% 25 % Q2FY23 Q2FY24 Q2FY23 Q2FY24 Q2FY23 Q2FY24 302 332 188 235 H1FY24 ANALYSIS

10%

S EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 1,393 32.5% 927 50 % 23.9% 20.3% 16.8% 10% 25 % Q2FY23 Q2FY24 Q2FY23 Q2FY24 Q2FY23 Q2FY24 302 332 188 235 H1FY24 ANALYSIS REV

25 %

ITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 1,393 32.5% 927 50 % 23.9% 20.3% 16.8% 10% 25 % Q2FY23 Q2FY24 Q2FY23 Q2FY24 Q2FY23 Q2FY24 302 332 188 235 H1FY24 ANALYSIS REVENUES

21.9%

H1FY24 ANALYSIS REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 2,338 2,605 10% 21.9% 17.2% 15.6% 26.6% -9% 622 571 2% 401 408 H1FY23 H1FY24 H1FY23 H1FY24 H1FY23 H1FY

17.2%

24 ANALYSIS REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 2,338 2,605 10% 21.9% 17.2% 15.6% 26.6% -9% 622 571 2% 401 408 H1FY23 H1FY24 H1FY23 H1FY24 H1FY23 H1FY24 Pag

15.6%

YSIS REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 2,338 2,605 10% 21.9% 17.2% 15.6% 26.6% -9% 622 571 2% 401 408 H1FY23 H1FY24 H1FY23 H1FY24 H1FY23 H1FY24 Page - 5

26.6%

EVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 2,338 2,605 10% 21.9% 17.2% 15.6% 26.6% -9% 622 571 2% 401 408 H1FY23 H1FY24 H1FY23 H1FY24 H1FY23 H1FY24 Page - 5 Q2FY24-

“• We aim to maintain a minimum payout ratio of 50% of the annual Standalone PAT to be either used for Dividend and/or Buy-back of shares, subject to the considerations of the parameters stated in this Policy.”

“Her main areas of practice include- General Corporate law, Real Estate, Project Finance, Commercial Litigation, Arbitration and Dispute Resolution.”

Goldiam International

1

Expanding our Product Portfolio

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Best-in-Class OEM for US Jewellery Retailers

1

Distribution Policy

1

Strong Balance Sheet

1

Goldiam International

Leading Exporter of Diamond Jewellery • Established in 1986, today we are supplier to leading global retailers, departmental stores and wholesalers with a diversified product portfolio of • Natural diamond jewellery • Lab grown diamonds (LGD) and jewellery • Our value added diamond jewellery business focuses on being a proxy to US consumer and retail demand. VISION To become the foremost vendor-partner to the US diamond-jewellery retail industry, by providing significant value across our product and services. MISSION • To enhance stakeholder value • To strengthen our product portfolio backed by technology integrated supply chain • Building Trust, Transparency and providing best-in-class service to our customers Page - 12 Our Journey - A Constant Architect of Value Addition IDEATE INNOVATE IMPLEMENT 1970 - 1990 1995 - 2015 2015-2018 2018-2023 • Goldiam International started exports of cut and polished diamonds in 1986. • First Diamond cutting and jewellery manufacturing company in SEEPZ

Best-in-Class OEM for US Jewellery Retailers

Strengthening our Revenue Streams along with better RoE’s By keeping our philosophy of 3I’s (Ideate, Innovate and Implement) in mind, we are moving towards better margins, cost optimisation and omnichannel business models. PRODUCT PORTFOLIO REGION SALES CHANNEL CUSTOMER BREAKUP Evolving our business towards higher EBITDA margins, better cash flow and improved ROEs Natural Diamond Jewellery Business Export of natural diamond jewellery; focus on retail & wholesale clients; upto ~20% EBITDA margin LGD Growing Business Provide important Raw material for LGD jewellery business LGD Jewellery Business Ventured into manufacturing & distribution of LGD jewellery; focus on creating affordable luxury jewellery segment; upto ~30% EBITDA margin EBITDA Margin: ~ 30% EBITDA Margin: ~ 20% Page - 18

Distribution Policy

Creating Consistent Value for Stakeholders Our Dividend Distribution Policy ensures sustainable and consistent returns to stakeholders. Our Prudent Capital Allocation (In ₹ Mn) • Committed to wealth-creation for all our stakeholders. 165.5 1,060.0 122.8 670.7 851.9 574.0 90.8 568.8 91.1 465.9 468.8 58.1 456.0 195.8 148.1 190.4 176.0 110.9 123.0 305.1 177.4 - 65.4 300.0 218.0 FY2019 FY2020 FY2021 FY2022 FY2023 Consolidated PAT Dividend Stan dalone PAT Buy Back of Shares Distribution (payout as % of Standalone PAT) Notes: Dividend Paid excludes Corporate Tax on Dividend • Objective of Divided Distribution Policy: To ensure an equitable balance between the quantum of dividend paid-out and the profits preserved for future growth. • We aim to maintain a minimum payout ratio of 50% of the annual Standalone PAT to be either used for Dividend and/or Buy-back of shares, subject to the considerations of the parameters stated in this Policy. • Over the last five years, we have delivered an averag

Strong Balance Sheet

A Balance of Efficiency, Effectiveness and Controls DISTRIBUTION POLICY • Committed to wealth-creation for all its stakeholders. • Over the last five years, the Company has delivered an average dividend pay-out of 50+% of Standalone PAT. ROBUST RETURN RATIOS • Improving and growing profitability. • Cash Adjusted ROCE* – 10.6% in FY18 to 36.9% in FY23 • ROE* – 5.7% in FY18 to 15.2 % in FY23 DEBT FREE COMPANY • With our prudent and conservative approach towards financial engineering, we have remained debt-free despite challenging markets. • As on H1FY24, our consolidated cash & cash equivalents along with investments are ₹2,776 mn. CONSISTENT GROWTH • Consistent profit growth FY17-FY23. * ROE: PAT/Avg. Equity, ROCE: EBIT/Avg. Capital Employed [(Capital Employed = Equity + Total Debt – Cash & Cash Equivalents)-Investments] Page - 20 Financial Snapshot Page - 21 Consolidated Financial Snapshot Revenue from Operations EBITDA & EBITDA Margin PAT & PAT Margin In ₹ Mn 4,464 3,645 4060 6,877 5,