Goldiam International Limited

rs,

February 7, 2025 To, BSE Limited PhirozeJeejeebhoy Towers, Dalal Street, Mumbai- 400 001. Scrip Code: 526729 Dear Sir/Madam, Sub: Investor Presentation

28.7%

VENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 9M FY25 ANALYSIS In ₹ Mn 5,988 4,654 28.7% 21.7% 23.3% 15.7% 38.6% 1,397 1,008 939 15.7% 731 28.4% 9MFY24 9MFY25 9MFY24 9MFY

21.7%

EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) 9M FY25 ANALYSIS In ₹ Mn 5,988 4,654 28.7% 21.7% 23.3% 15.7% 38.6% 1,397 1,008 939 15.7% 731 28.4% 9MFY24 9MFY25 9MFY24 9MFY25 9MF

23.3%

& EBITDA MARGIN (%) PAT & PAT MARGIN (%) 9M FY25 ANALYSIS In ₹ Mn 5,988 4,654 28.7% 21.7% 23.3% 15.7% 38.6% 1,397 1,008 939 15.7% 731 28.4% 9MFY24 9MFY25 9MFY24 9MFY25 9MFY24 9M

15.7%

DA MARGIN (%) PAT & PAT MARGIN (%) 9M FY25 ANALYSIS In ₹ Mn 5,988 4,654 28.7% 21.7% 23.3% 15.7% 38.6% 1,397 1,008 939 15.7% 731 28.4% 9MFY24 9MFY25 9MFY24 9MFY25 9MFY24 9MFY25 R

38.6%

IN (%) PAT & PAT MARGIN (%) 9M FY25 ANALYSIS In ₹ Mn 5,988 4,654 28.7% 21.7% 23.3% 15.7% 38.6% 1,397 1,008 939 15.7% 731 28.4% 9MFY24 9MFY25 9MFY24 9MFY25 9MFY24 9MFY25 REVENUES

28.4%

LYSIS In ₹ Mn 5,988 4,654 28.7% 21.7% 23.3% 15.7% 38.6% 1,397 1,008 939 15.7% 731 28.4% 9MFY24 9MFY25 9MFY24 9MFY25 9MFY24 9MFY25 REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT M

40.5%

FY24 9MFY25 REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) Q3 FY25 ANALYSIS 2,050 40.5% 2,880 21.3% 24.6% 61.9% 708 438 17.3% 498 53.6% 15.8% 324 Q3FY24 Q3FY25 Q3FY24 Q

21.3%

REVENUES EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) Q3 FY25 ANALYSIS 2,050 40.5% 2,880 21.3% 24.6% 61.9% 708 438 17.3% 498 53.6% 15.8% 324 Q3FY24 Q3FY25 Q3FY24 Q3FY25 Q3FY24

24.6%

S EBITDA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) Q3 FY25 ANALYSIS 2,050 40.5% 2,880 21.3% 24.6% 61.9% 708 438 17.3% 498 53.6% 15.8% 324 Q3FY24 Q3FY25 Q3FY24 Q3FY25 Q3FY24 Q3FY25

61.9%

DA & EBITDA MARGIN (%) PAT & PAT MARGIN (%) Q3 FY25 ANALYSIS 2,050 40.5% 2,880 21.3% 24.6% 61.9% 708 438 17.3% 498 53.6% 15.8% 324 Q3FY24 Q3FY25 Q3FY24 Q3FY25 Q3FY24 Q3FY25 Page

17.3%

(%) PAT & PAT MARGIN (%) Q3 FY25 ANALYSIS 2,050 40.5% 2,880 21.3% 24.6% 61.9% 708 438 17.3% 498 53.6% 15.8% 324 Q3FY24 Q3FY25 Q3FY24 Q3FY25 Q3FY24 Q3FY25 Page - 5 B2B export – Q

“• 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.”

“CONSISTENT GROWTH • Consistent profit growth – 15% CAGR for the past 4 years * ROE: PAT/Avg.”

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

Goldiam International

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Expanding our Product Portfolio

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Best-in-Class OEM for US Jewellery Retailers

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Distribution Policy

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Strong Balance Sheet

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Goldiam International

Leading Exporter of Diamond Jewellery • Established in 1986, today we are a 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. • Soon to be India’s exclusive Lab grown jewellery retailer under brand name “ORIGEM” VISION To become the foremost vendor – -partner to the US diamond- jewellery retail industry and establish branded modern jewellery distribution for India through driving value across our portfolio MISSION • Bring joyous moments for our end customers by offering our exquisite diamond jewellery Company/brand behind your every special moment • Building Trust and transparency and providing best-in-class service to our customers • To enhance stakeholder value Page - 17 Our Journey - A Constant Architect of Value Addition IDEATE INNOVATE IMPLEMENT 19

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 EBITDA Margin: ~ 25% EBITDA Margin: ~ 15% 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; 15% EBITDA margin LGD Growing Business & LGD Jewellery Business Provide important Raw material for LGD jewellery business Ventured into manufacturing & distribution of LGD jewellery, focus on creating an affordable luxury jewellery segment; upto ~25% EBITDA margin Omnicahneel focussed RoE/ RoCE maximisation Focussed on Retailers’ e-commerce portal, allowing for efficient working capital management Page - 23

Distribution Policy

Creating Consistent Value for Stakeholders Our Dividend Distribution Policy ensures sustainable and consistent returns to stakeholders. ~₹2bn distributed to shareholders via buyback and dividend over last 5 years (In ₹ Mn) • Committed to wealth-creation for all our stakeholders. 123 469 190 671 58 305 1,060 91 574 852 91 569 909 593 55 FY2020 FY2021 FY2022 FY2023 FY2024 Consolidated PAT Standalone PAT Distribution (Buy Back + Dividend) 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 (cumulative), we have delivered an average dividend pay-out of 50%+ of Standalone PA

Strong Balance Sheet

A Balance of Efficiency, Effectiveness and Controls DISTRIBUTION POLICY • Committed to wealth-creation for all its stakeholders. • Average payout (dividend + buyback) for the last 5 years is 84% of standalone PAT ROBUST RETURN RATIOS • Improving and growing profitability. • Cash Adjusted ROCE* – 37.1% in FY24 • ROE* consistent RoE of 15% over Last 4 years DEBT FREE COMPANY • With our prudent and conservative approach towards financial engineering, we have remained debt-free despite challenging markets. • As on December 2024, our consolidated cash & cash equivalents along with investments are ₹ 2,758.8 mn . CONSISTENT GROWTH • Consistent profit growth – 15% CAGR for the past 4 years * ROE: PAT/Avg. Equity, ROCE: EBIT/Avg. Capital Employed [(Capital Employed = Equity + Total Debt – Cash & Cash Equivalents)-Investments] Page - 25 Financial Snapshot Page - 26 Consolidated Financial Snapshot Revenue from Operations EBITDA & EBITDA Margin PAT & PAT Margin In ₹ Mn 6,877 5,531 6,144 11.9% 20.6