SKYGOLDNSE13 November 2025

SKY GOLD AND DIAMONDS LIMITED has informed the Exchange about Investor Presentation

SKY GOLD AND DIAMONDS LIMITED

To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai 400001

Date: 13th November 2025

To, National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G Block, (East), Bandra-Kurla Complex, Bandra Mumbai 400051

Scrip Code: 541967

Trading Symbol: SKYGOLD

Subject: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Presentation on the Unaudited Financial Results.

Dear Sir/Madam,

Please find enclosed herewith the Investor/ Analysts presentation on Unaudited Financial Results for the quarter and half year ended September 30, 2025.

This presentation is being submitted in compliance with Regulation 30(6) of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015.

The same is also being made available on the Company’s website at www.skygold.co.in

This is for your information and records.

Thank you.

Yours faithfully,

For Sky Gold and Diamonds Limited, (formerly known as Sky Gold Limited)

Mangesh Chauhan Managing Director DIN: 02138048 Place: Navi Mumbai Encl.: As above.

Investor Presentation – Q2 & H1FY26

Safe Harbor Statement

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Sky Gold and Diamonds Limited (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment what so ever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded.

Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third party statements and projections.

2

Index

01

Q2 & H1FY26 Financial Snapshot

02

Key Updates

03

Drivers of Growth

04

Company Overview

04

Financial Delivery

3

Q2 & H1FY26 Financials

Q2 FY26 Performance Highlights (Y-o-Y)

Q2 FY26

Revenues INR 1,484.5 Crs +93.1%

Y-o-Y

Revenue Split

10%

Q2 FY26

EBITDA INR 99.9 Crs +157.5%

Y-o-Y

Q2 FY26

PAT INR 67.0 Crs +82.6%

Y-o-Y

Volume Nos. (Kg/Month)

447

460

456

544

345

90%

Export

Domestic

* Consolidated Results

Q2 FY25 Q3 FY25 Q4 FY25 Q1 FY26 Q2 FY26

5

Q2 & H1FY26 Performance Scorecard

Q2 FY26

H1FY26

₹ 1,484.5 Crore Revenue from Operations +93.1% Y-o-Y

₹ 2,615.7 Crore Revenue from Operations +75.3% Y-o-Y

₹ 121.3 Crore Gross Profit +142.8% Y-o-Y

₹ 99.9 Crore EBITDA + 157.5 % Y-o-Y

₹ 67.0 Crore PAT +82.6% Y-o-Y

₹ 211.6 Crore Gross Profit +120.6% Y-o-Y

₹ 171.3 Crore EBITDA +125.2% Y-o-Y

₹ 110.6 Crore PAT +90.9% Y-o-Y

The company grew Q2FY26 revenues by 93.1% Y-o- Y, EBITDA by 157.6% Y-o-Y and PAT by 82.6% Y-o-Y

Sky Gold & Diamonds is outperforming organized competitors with a growth rate three times higher. Our significantly more frugal cost structure (50% leaner) allows us to operate with much lower gross margins. superior understanding of micro-markets, this has driven market share gains. We are confident that a fourfold expansion will help us become a dominant player globally

Combined

with

our

PAT margin stood at 3.7% in FY25, and we are targeting an increase to 4.25%–4.5% by FY27

* Consolidated Results

6

Q2 & H1FY26 Performance Highlights

Revenue from Operations

Gross Profit & Gross Margin %

(All Figures In Rs Cr)

2,615.7

211.6

6.5%

8.2%

6.4%

8.1%

1,484.5

1,491.9

768.8

121.3

95.9

50.0

Q2FY25

Q2FY26

H1FY25

H1FY26

Q2FY25

Q2FY26

H1FY25

H1FY26

EBITDA & EBITDA Margin %

PAT & PAT Margin %

5.1%

6.7%

5.1%

6.5%

4.8%

4.5%

3.9%

4.2

171.3

110.6

99.9

76.0

38.8

67.0

57.9

36.7

Q2FY25

Q2FY26

H1FY25

H1FY26

Q2FY25

Q2FY26

H1FY25

H1FY26

7

Q2 & H1FY26 Consolidated Profit & Loss Statement

Profit & Loss Statement (Rs. Crs.)

Q2 FY26

Q2 FY25

Revenue from Operations

Cost of Materials Consumed

Purchase of Stock in Trade

Changes in Inventories of FG & WIP

Gross Profit

GP %

Employee Benefits Expense

Other Expenses

EBITDA

EBITDA %

Other Income

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Total Tax Expense

Profit for the period

PAT %

1484.5

1200.7

16.6

145.9

121.3

8.2%

13.1

8.3

99.9

6.7%

8.0

2.4

105.5

17.6

87.9

20.9

67.0

4.5%

768.8

723.6

0.0

-4.7

50.0

6.5%

6.2

5.0

38.8

5.1%

19.7

2.2

56.3

10.1

46.2

9.5

36.7

4.8%

Y-o-Y

93.1%

142.8%

167 bps

157.5%

163 bps

87.3%

90.3%

82.6%

-26 bps

Q1 FY26

1,131.2

1,182.7

0.0

-141.7

90.3

8.0%

12.0

6.9

71.4

6.3%

4.3

3.6

72.1

13.3

58.9

15.3

43.6

3.9%

Q-o-Q

31.2%

H1FY26

H1FY25

2615.7

1,491.9

Y-o-Y

75.3%

2383.3

1,407.4

16.6

4.2

211.6

8.1%

25.1

15.2

171.3

6.5%

12.3

6.0

177.6

30.8

146.8

36.2

110.6

4.2%

0.0

-11.4

95.9

6.4%

10.9

8.9

76.0

5.1%

21.0

4.3

92.8

18.1

74.6

16.7

57.9

3.9%

34.4%

19 bps

39.9%

43 bps

46.2%

49.3%

53.7%

66 bps

120.6%

166 bps

125.2%

145 bps

91.5%

96.6%

90.9%

34 bps

8 8

Consolidated Balance Sheet

ASSETS (Rs. Crs.) ASSETS Non ‐ Current Assets Property, plant and equipment Capital work‐in‐progress Right of Use Assets Investment Property Goodwill Other Intangible Assets

Investments

Financial Assets (i) (ii) Other Financial Assets Other non‐current assets Total Non ‐ Current Assets Current Assets Inventories Financial Assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank Balance other above (v) Loans Other current financial assets Current Tax Assets (Net) Other current assets Total Current Assets TOTAL ASSETS

30-Sept-25

31-Mar-25

53.4

110.3

21.0

2.4

250.2

0.8

78.0

2.7

12.8

531.7

446.3

0.0

636.8

11.6

217.3

1.1

49.6

0.0

46.7

1,409.4

1,941.1

36.4

0.6

23.7

2.4

42.3

0.7

77.0

31.6

91.0

305.7

396.9

0.0

452.2

10.9

164.2

0.9

2.5

0.0

23.5

1051.1

1356.8

Borrowings

EQUITY AND LIABILITIES (Rs. Crs.) Equity (a) Equity share capital (b) Other equity Equity attributable to equity holders Non‐controlling interests Total Equity Liabilities Non ‐ Current Liabilities Financial liabilities (i) (ii) Lease liabilities (iii) Other Financial Liabilities Provisions Deferred Tax Liabilities (Net) Total Non ‐ Current Liabilities Current Liabilities Financial liabilities (i) (ii) Lease liabilities (iii) Trade payables (a) Total outstanding dues of MSME (b) Total outstanding dues other than MSME (iv) Other financial liabilities Other current liabilities Provisions Current tax liabilities (Net) Total Current Liabilities TOTAL EQUITY AND LIABILITIES

Borrowings

30-Sept-25

31-Mar-25

154.9

881.8

1,036.6

1,036.6

42.6

16.9

0.0

1.9

3.7

65.1

748.9

5.4

0.0

13.4

49.6

3.7

6.4

2.2

9.8

839.4

1,941.1

146.7

537.1

683.8

683.8

16.4

20.1

0.0

1.6

0.7

38.8

588.5

5.4

0.0

21.2

4.8

1.4

1.1

1.0

11.0

634.2

1,356.8

9 99

Consolidated Cash Flow Statement

Cash Flow Statement (Rs. Crs.)

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating Items

Operating Profit before Working Capital Changes

Changes in Working Capital

Cash Generated from Operations

Less: Direct Taxes paid

Net Cash from Operating Activities

Cash Flow used in Investing Activities

Cash Flow (used in)/ from Financing Activities

Net increase/ (decrease) in Cash & Cash equivalents

Cash and cash equivalents at beginning of the period

Cash and cash equivalents at the end of the period

Sept-25

146.8

29.5

176.3

-242.7

-66.5

34.4

-100.9

-75.0

179.5

3.6

8.2

-0.2

11.6

Sept-24

74.6

1.6

76.2

-129.4

-53.2

8.6

-61.8

-39.7

93.4

-8.0

14.0

0.0

6.0

1010

Key Updates

Q2 & H1FY26 Company Updates

Collaborated with SENCO Gold and Diamonds to Launch 9kt Gold Jewellery

Opening of Dubai office for facilitating export sales

Senco Gold & Diamonds, an esteemed existing customer of Sky Gold & Diamonds, has now collaborated with the company to sale 9kt gold jewellery collections through its retail stores

• Collaboration enables both brands to expand market reach and connect with value-conscious & style-driven Gen Z consumer segment

Sky Gold & Diamonds have incorporated a new B2B office, Sky Souk Jewellery Trading LLC in Dubai (UAE) to strengthen its presence in the Middle East

• The company has identified the region as a strategic growth market and have opened up a sales office, owing to the strong demand for high-quality jewellery in the Middle East particularly in Dubai (UAE)

Focus on Gold Metal Loan

Secured Gold Metal Loan (GML) limits with 3 existing private banks, reinitiated the GML program in current quarter

• GMLs provide

lower substituting high-cost working capital facilities

financing

cost

thereby

• GMLs provide gold manufacturers with raw material upfront, improving cash flow and production cycles

Appointment of Mr. Virupakshi Kolla as Independent Director

Mr Virupakshi Kolla headed the Gems & Jewellery sector for Kotak Mahindra Bank

Mr. Kolla brings with him 36+ years of extensive banking expertise across corporate finance, client relationship management, credit appraisals, risk management and compliances, etc

During his tenure with Kotak Mahindra Bank (post merger of ING Vyasa into Kotak Mahindra Bank), he successfully led new client acquisitions.

Completion of Speed Bangle Acquisition

The strategic acquisition of Speed Bangle Pvt. Ltd. (erstwhile Ganna N Gold) provides an entry into the specialized and technically demanding lightweight (Italian) bangles segment

The business model will be 100% advance gold model, reducing the working capital cycle with a five-year non-compete from existing promoters

Further, the company enjoys tax incentives under section 115BAB leading to better PAT margin

Appointment of Mr. Siddharth Sipani as CFO

Siddharth Sipani has nearly 20+ years of experience in Finance & Accounts, compliance, treasury, and strategic business management

Siddharth is an ex-Big 4 and prior to joining the Company he served as Group CFO with a jewellery exporter

• Mr. Sipani has led initiatives in financial planning, liquidity management, automation, fund-raising and cost optimization

12

Sky Gold Vision: Driving next leg of growth

Sky Gold & Diamonds Vision

Revenues ~ Rs. 7,600 Crs by FY27

Capacity Utilization ~ 900 kgs per month by FY27

PAT Margin 4.25-4.5% by FY27

ROCE >25%

Key Initiatives in this Direction

Corporate Action

Total Capital infusion of INR 128 Crores (108 Crs +20 Crs)

To support Increased Working Capital Requirement

Higher Liquidity available for Higher Growth

Strengthening of Management Team

Bonus Issue of 1:9

Successful capital raise of INR 270 crores with participation from marquee DIIs

Rating Upgrade

• •

India Ratings Assigns Sky Gold’s Bank Loans ‘IND A- /Stable Fund-based working capital limit & Proposed fund-based working capital limit have been assigned IND A- /Stable/IND A2+

13

2x Revenue Growth Achieved – Gearing Up to Repeat

Gross Margin Expansion

Gross margin improved from 3% in FY20 to 7%+ currently, driven by scale, design premiums, and lower gold loss. Further expansion expected through diamond sales and advanced gold

Working Capital Optimization Strategy

Eliminating Receivables and Inventory by using advanced gold contracts with customer-supplied gold

ERP System Upgradation

A modern ERP system will allow to enhance monitoring of productivity, gold loss, inventory, and receivables

Favorable Industry Shift

The ongoing transition toward organized jewellery retail is a structural tailwind, creating growth opportunities for Skygold, which currently holds <0.5% market share

Scalable, Asset-Light Business Model

Strong belief in the scalability of B2B design- led manufacturing, especially when compared to the capital- intensive B2C jewellery retail model

Sales Team Alignment

Sales team KPIs are now closely tied to the adoption of advanced gold contracts and receivable collections

Capacity Expansion

Proposed scale- up to 4.5 tons capacity is our strategic priority, with strong execution critical to customer confidence and long- term partnerships

Targeting Working Capital Reduction Aiming to gradually bring down working capital intensity to 55–57 days by FY27, driving improved operational cash flow

14

Drivers of Growth

Charting the Course – Core Pillars for Progress

Delivering on Growth Guidance

Achieving Growth Through Strategic Focus on Key Pillars

Revenues (in Crs.)

+57%

7,600

5,400

+352%

3,548

1,746

1,154

786

FY22 A

FY23 A

FY24 A

FY25 A

FY26 P

FY27 P

*Revenue Projection on consolidated level

Expanding Product Portfolio

Successful Acquisitions

Geographic Expansion

Operational Efficiency

Strong hold in existing 22 carat category

Expanding into other emerging categories like 18 carat/diamond/ studded lightweight jewellery

Increased focus on value added studded jewelry segment

Increased TAM- Added Chains, Mangalsutra & Bangles segment

Penetrating key international markets (opening an office in Dubai)

Increasing domestic reach with multiple regional offices

Increase in GML loans to reduce interest cost & help to improve EPS, ROCE & ROE

16

Shining Bright: The Future of India’s Jewellery Industry

Indian Domestic Jewellery Market Size – by Value (USD billion)

60

48

+8%

43

70

57

145

+16%

84

2018

2020

2021

2022

2023

2024

2028P

• By FY 2028, the Indian jewellery retail market is set to touch USD 145 billion, driven by macroeconomic tailwinds and a rise in disposable incomes.

• A strong cultural affinity for gold, along with growing traction in alternative categories like gemstone and fashion jewellery, is accelerating consumer demand and market diversification.

Breakup of Jewellery Market by Usage – By Value

10%

11%

35%

55%

32%

57%

FY2024

FY2028P

Bridal Wear

Daily Wear

Fashion

Source: Technopak Analysis

• Manufacturers are strategically focusing on producing lightweight pieces to cater to the preferences of younger consumers, particularly those seeking daily wear gold jewellery that complements western-style attire.

• With over 65% of India's population under 35 and more than 308 million women aged 20–49, this demographic demands jewellery that emphasizes quality, authenticity, and purity—creating a significant opportunity for premium yet accessible offerings.

17

Glittering Prospects: Exploring Investment in India’s Jewellery Market

The market size of the organized sector is projected to grow from USD 19.2 billion in FY 2020 to USD 82.65 billion by FY 2028, reflecting a CAGR of 20%

Organised Segment To Continue Gaining Market Share In The Retail Jewellery Market

Indian jewellery consumers are becoming increasingly discerning and brand conscious by seeking assurance of the final product's quality and transparency in their jewellery purchases which can only be provided by organized retailers

Organized jewellery retailing today represents a wide range of ready-made ornaments, offering various designs and options

National and regional jewellery retailers, with their bigger scale, can tailor designs to regional preferences and global trends

10.0%

90.0%

33.0%

37.0%

38.0%

67.0%

63.0%

62.0%

43.0%

57.0%

Large organized manufacturers size enables them to undertake frequent launches of new collections and brands, offering customers a wide variety of options

FY21

FY22

FY23

FY24

FY28P

Organized

Uroganized

Some Of The Fine-Tuned Strategies Adopted By Industry Players

Transparency in pricing

Benchmarked Making Charges

Competitive Gold Rates

Regionalized Store Inventory

100% Exchange Value Assurance

Cutting-edge technology

Source: Technopak Analysis

18

Company Overview

SKY Gold & Diamonds : Make in Bharat for the World

Leading the way in manufacturing of Casting Gold Jewellery since 2008

Established in 2008, Sky Gold has been a trailblazer in the realm of casting jewellery.

Founded by three visionary founders:

Mangesh Chauhan Mahendra Chauhan Darshan Chauhan

Sky Gold & Diamonds have evolved into a symbol of excellence in light weight design & quality

20

Crafted For Tomorrow : Sustainable, Stunning and Smart

20 Years of Experience

1150 (including 110+ designers) Employees

Manufacturing Facility 1,30,000 sqft

Manufacturing Capacity 14.4 tonne per year

Available with reputed Indian & international corporates & distributors

Available in 2,000 retail outlets across India & 500+ outlets globally

Extensive Industry Experience

Customizable Designs

Skilled and Talented Craftsmen

Fair Price and Trade Policy

Some of Our Distinctive Features are as follows:

of

years

With dedicated service, Sky Gold & Diamonds brings a wealth of experience to jewellery art of the manufacturing

touch

We take pride in offering a to our personalized jewellery, ensuring that each piece reflects the unique style our and customers

preferences

of

Behind every masterpiece is a team of skilled and talented craftsmen, to precision and artistry

dedicated

At Sky Gold & Diamonds, transparency and fairness are integral to our trade policy, ensuring that our customers receive quality jewellery at honest prices

At Sky Gold & Diamonds, we go beyond being manufacturers; we are creators of timeless pieces, and our commitment to excellence resonates in every facet of our craftsmanship.

Throughout the journey, Sky Gold & Diamonds has consistently demonstrated resilience, evolution, and a commitment to excellence, making it a prominent and respected name in the industry.

21

Key Milestones

2005 - 2008

2018

2023

2024

2025

Incubated as a SkyGold Started as a Partnership firm, laying the foundation of its remarkable journey in jewellery industry transformed into a Pvt Ltd in 2008

• Marking a significant step towards growth and expansion

• Achievement of listing

• Made it to the Main Boards of

• Acquisition of Star

on the BSE SME reflecting transparency & scale of operations

• Crossed Turnover of ₹

500 Cr

NSE & BSE

• New 81,000 Sq Ft Manufacturing

Facility

• Fund raise from UHNI &

warrants issuance to promoters (₹128Cr)

Mangalsutra & Sparkling Chains

• Successful completion of

QIP worth ₹ 270 Cr

• Bonus issue of 9:1

• Purchase of 10,500 sq. mtr industrial land for future business growth in Navi Mumbai with planned capacity of 4.5 tons/ month

• Acquisition of Speed Bangle Pvt. Ltd. (erst while Ganna n Gold) entry into new segment of light weight Bangles.

22

Management Team

Mr. Mangesh Chauhan

With over two decades of experience, Mangesh Chauhan has transformed Sky Gold & Diamonds Ltd. into a leading force in lightweight gold and diamond jewellery. Starting in Mumbai’s Zaveri Bazar, he pioneered India’s first organised B2B jewellery manufacturing model and steered the company from inception to NSE main-board listing with a market cap exceeding ₹5,000 crore. His blend of strategic vision, financial discipline, and operational innovation has built long-term investor confidence and sustainable growth. Guided by “Make in Bharat for the World,” he continues to expand Sky Gold’s global footprint while upholding quality, integrity, and innovation.

Mr. Mahendra Chauhan

Mahendra Chauhan spearheads production, design, and R&D at Sky Gold, ensuring precision, innovation, and quality across every process. His technical mastery in plant and machinery has elevated operational efficiency and enabled scalable, cost-effective manufacturing. Under his leadership, the company has introduced advanced automation and modernized design capabilities, delivering high-quality, trend-responsive jewellery at competitive costs. His relentless pursuit of innovation, attention to detail, and commitment to excellence continue to strengthen Sky Gold’s reputation as a benchmark in manufacturing sophistication and craftsmanship.

Mr. Darshan Chauhan

Darshan Chauhan has been instrumental in redefining the lightweight gold and diamond jewellery segment. He leads design innovation, exports, and brand partnerships with industry giants such as Malabar Gold, Joyallukas, Caratlane, Kalyan Jewellers, Senco, CaratLane and many more. Under his guidance, Sky Gold has grown its Exports business with presence across UAE, Malaysia and Singapore. His focus on agile manufacturing, consumer-driven design, and sustainable practices has positioned Sky Gold as a global symbol of accessible luxury and modern craftsmanship.

23

Crafting Exclusively

What sets Sky Gold & Diamonds apart in our the of monopoly collection embodiment of exclusivity and creativity.

designs

is

Our exclusive creations stand as a testament to the unparalleled ingenuity and innovation of our dedicated design team. With a commitment to meeting the diverse tastes of consumers and covering a broad spectrum of jewellery types, Sky Gold & Diamonds takes pride in presenting a portfolio that extends across 18 distinctive sub- brands. Each piece in our collection is meticulously crafted to encapsulate a unique blend of sophistication and trendsetting style, ensuring that our clients experience a level of exclusiveness that is unmatched in the realm of jewellery design. At Sky Gold & Diamonds, we transcend the ordinary, offering a curated selection that resonates with individuality and sets a new standard for elegance in the jewellery world.

24

Competitive Advantages

Lead Time

Scale of Operation

Our R & D Approach

From design to finished product in 7-20 days.

Tech-focused Manufacture

Using latest technology like 3D printing machines from Germany, Italy & The United States.

Leading single – location manufacturer in India.

y

Vast Design Collection

Offering 9 lac plus unique design in our catalog.

Analyze global fashion trends, innovate, design in India.

y

Experience

Total promoters experience of more than 50 years.

25

Strategic Directions

Bolster our Inventory Management practices for enhanced efficiency on a global scale.

Harness the power of technology for expansion, embracing international strategic directions.

Deepen & fortify our current customer connections while extending our reach into new geographical markets.

Strategic Directions

Amplify our production capabilities & enrich our product portfolio, both domestically & internationally.

Persist in substantial investments in marketing & brand-building endeavors, with a focus on global visibility..

26

Design Process

Empathise

Ideate

Design

Prototype

Global Consumer Research

Sales Analysis & Feedback

Trend Study & Forecast

01

Design

Hand Sketch

Inspiration

Element Detailing

Form Generation

Technical Drawing

02

03

CAD

CAM

04

I

G N R U T C A F U N A M

27

Manufacturing Process

3D printing & Master a Mould

Filling & Laser Solder

Wax Wax Mould Setting

Central Q.A. & Weighing

Polishing

POP Flask

Glod Tree Plucking

Final QC & Packing

Casting by Heating

PoP cavity & PoP Removal

Dispatch

28

Quality Control Process

Stage 1

Stage 2

Stage 2

Raw Material Testing

Production Process Examination

Final Inspection and Packaging

XRF

Fire Assay

Cleanliness Aspects

Aesthetic Aspects

Functional Aspects

Design Observation

Concept Observation

Element Quality Inspection

• Gold Purity

Shape Uniformity

• No Sharp Edges

Cubic Zirconia Quality

• No Design Mismatch

• No Strength Issue

• Gemstone Quality

• No Defect or Damage

Pearl Quality

Stone Quality

• No Polish Discoloration

• No Excess Solder

• No Improper Enamel

• No Gemstone Colour

Mismatch

• No Broken Cubic Zirconia

Proper Fit and Fall

Proper Flexibility

Proper Findings

Proper Earring Patch

Smooth Bangle Screw

Proper Locking of Kada

Proper Sizing of Rings

Purity testing

Cubic Zirconia

testing

• Durability check

• Hallmarking

Safety

• Wrapping

Packing

29

Sky Sub-Brands

Rangi

Marisa

Saathiya

Sovana

Misha

Shaan

Tazim

Zenna

Kimora

Shai

Rose

Atiriya

Aasma

Sky9 Diamonds

Morni

30

Clients- Strong Relationships Fuelling Growth

s t n e

i l

C c i t s e m o D

s t n e

i l

C

l

a n o i t a n r e t n

I

31

Participation in Prestigious Shows

32

Glimpse of our Navi Mumbai Facility

33

Win-Win Proposition

How our Client Benefits

End Customer Knowledge

Exclusive Customized Design Catalogue

Consistency and Quality Products

Assured Lifetime Maintenance

Increased responsiveness to End Customer Needs

Outsourced Manufacturing = Higher ROCE

Stickiness of Business

How Sky Gold Benefits

Increased Revenue & Growth Visibility

Higher Volumes leading to Operating Leverage

Higher assurity of Receivables with Larger Clients

Monitoring & Quality Control at every stage

Deployment of Latest Technology and Skilled Artisans

Win-win proposition assures Stickiness of Clients

34

Financial Delivery

Historical Profit & Loss Statement

Profit & Loss Statement (Rs. Crs.)

Revenue from Operations

Cost of Materials Consumed

Changes in Inventories of FG & WIP

Gross Profit

GP %

Employee Benefits Expense

Other Expenses

EBITDA

EBITDA %

Other Income

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Total Tax Expense

Profit for the period

PAT %

31-Mar-25

3548.0

3393.2

-96.1

250.9

7.1%

29.4

25.2

196.4

5.5%

33.0

10.7

218.6

44.4

174.2

41.6

132.7

3.7%

31-Mar-24

1,745.5

1,821.7

-180.9

104.7

6.0%

13.5

13.9

77.2

4.4%

3.7

6.4

74.6

20.5

54.1

13.6

40.5

2.3%

31-Mar-23

1,153.8

1,114.9

-10.9

49.8

4.3%

5.4

8.0

36.3

3.1%

1.0

1.4

35.8

10.8

25.0

6.4

18.6

1.6%

36

Historical Balance Sheet

ASSETS (Rs. Crs.)

ASSETS

Non ‐ Current Assets

Property, plant and equipment

Capital work‐in‐progress

Right of Use Assets

Investment Property

Goodwill

Other Intangible Assets

Financial Assets

(i)

Investments

(ii) Other Financial Assets

Other non‐current assets

Total Non ‐ Current Assets

Current Assets

Inventories

Financial Assets

(i)

Investments

(ii) Trade receivables

(iii) Cash and cash equivalents

(iv) Bank Balance other above

(v) Loans

Other current financial assets

Current Tax Assets (Net)

Other current assets

Total Current Assets

TOTAL ASSETS

31-Mar-25

31-Mar-24

31-Mar-23

36.4

0.6

23.7

2.4

42.3

0.7

77.0

31.6

91.0

305.7

396.9

0.0

452.2

10.9

164.2

0.9

2.5

0.0

23.5

1,051.1

1,356.8

24.7

1.0

10.2

0.0

0.0

0.1

90.6

1.1

1.5

129.1

266.1

0.0

102.1

13.4

63.4

0.1

0.4

0.0

11.0

456.5

585.6

6.2

0.1

0.5

2.5

0.0

0.1

68.3

0.8

0.3

78.5

85.2

0.0

67.0

18.4

0.0

0.2

0.3

0.0

2.5

173.6

252.2

Borrowings

EQUITY AND LIABILITIES (Rs. Crs.) Equity (a) Equity share capital (b) Other equity Equity attributable to equity holders Non‐controlling interests Total Equity Liabilities Non ‐ Current Liabilities Financial liabilities (i) (ii) Lease liabilities (iii) Other Financial Liabilities Provisions Deferred Tax Liabilities (Net) Total Non ‐ Current Liabilities Current Liabilities Financial liabilities (i) (ii) Lease liabilities (iii) Trade payables (a) total outstanding dues of MSME (b) total outstanding dues other than MSME (iv) Other financial liabilities Other current liabilities Provisions Current tax liabilities (Net) Total Current Liabilities TOTAL EQUITY AND LIABILITIES

Borrowings

31-Mar-25

31-Mar-24

31-Mar-23

146.7 537.1 683.8

683.8

16.4 20.1 0.0

1.6 0.7 38.8

588.5 5.4

21.2 4.8 1.4 1.1 1.0 11.0 634.2 1,356.8

13.2 230.9 244.1

244.1

17.6 9.1 0.0 1.0 2.4 30.1

281.1 2.2

1.3 3.1 21.1 0.8 0.4 1.4 311.4 585.6

10.7 87.4 98.1

98.1

14.8 0.0 0.0 0.8 3.5 19.1

131.1 0.5

1.4 0.1 0.4 0.1 0.3 1.0 134.9 252.2

37

Historical Cash Flow Statement

Cash Flow Statement (Rs. Crs.)

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating Items

Operating Profit before Working Capital Changes

Changes in Working Capital

Cash Generated from Operations

Less: Direct Taxes paid

Net Cash from Operating Activities

Cash Flow used in Investing Activities

Cash Flow (used in)/ from Financing Activities

Net increase/ (decrease) in Cash & Cash equivalents

Cash and cash equivalents at beginning of the year

Cash and cash equivalents at the end of the year

Mar-25

Mar-24

Mar-23

174.2

23.6

197.8

-434.6

-236.9

-36.3

-273.2

-156.9

427.0

-3.1

14.0

10.9

54.1

23.1

77.2

-200.7

-123.5

-13.7

-137.2

-107.0

239.2

-5.0

18.4

13.4

25.0

10.9

36.0

-35.3

0.7

-7.1

-6.5

-19.8

43.2

17.0

1.4

18.4

38

Key Financial Highlights

Revenue from Operations

EBITDA

Net Profit

5 Year CAGR : 45.3%

5 Year CAGR : 107.7%

5 Year CAGR : 129.2%

3,548

196

133

1,745

1,154

796

786

77

37

20

11

41

17

19

5

FY21

FY22

FY23

FY24

FY25

FY21

FY22

FY23

FY24

FY25

FY21

FY22

FY23

FY24

FY25

39

Performance Highlights

Current Ratio

Return Ratios

1.6

1.3

1.5

1.7

FY22

FY23

FY24

FY25

31%

22%

32%

19%

27%

17%

* 30%

ROCE

21%

ROE

Improving Leverage Ratios

3.7

1.2

3.3

1.5

3.6

1.3

4.9

0.9

FY22

FY23

FY24

FY25

Interest Coverage

Debt To Equity*

FY22

FY23

FY24

FY25

Higher Return Ratios as a result of better managed Operational & Disciplined Capital Allocation

*Based on Net debt(Gross Debt- FDR- pledged share investments) | *Equity is net of Goodwill

*Net Worth (net of Goodwill) stands at Rs.642.0 crores for FY25 (Rs.244.1 crores previous year)

40

Corporate Office: Office No.11, 1st Floor, 307/309, Rajesh Rayon Bhawan, Kalbadevi Road, Mumbai – 400 002. I-Com: 2100 | T: +91 22 2241 3636/ 2241 6363 | E: skygoldltdmumbai@gmail.com

skygoldltdmumbai@gmail.com

Factory: Plot No. D-222/2 TTC Industrial Area, MIDC Shiravane, Navi Mumbai – 400 706. T: +91 22 6691 9399 | E: skygoldltdmumbai@gmail.com www.skygold.co.in

MUFG Intime India Private Limited A part of MUFG Corporate Markets, a division of MUFG Pension & Market Services

parth.patel@in.mpms.mufg.com/

Name: Parth Patel / Vidhi Vasa Email: parth.patel@in.mpms.mufg.com/ vidhi.vasa@in.mpms.mufg.com Website: www.mpms.mufg.com

vidhi.vasa@in.mpms.mufg.com

www.mpms.mufg.com

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