SKY GOLD AND DIAMONDS LIMITED

The investor presentation for Sky Gold and Diamonds Limited (SKYGOLD) for the quarter and half-year ended 30 September 2026 outlines strong financial performance, with revenue from operations increasing by 61.0% year-over-year (Y-o-Y) in Q2 FY27 and 68.3% Y-o-Y in H1 FY27. Gross profit rose by 87.1% Y-o-Y in Q2 FY27 and 94.8% Y-o-Y in H1 FY27. EBITDA increased by 90.0% Y-o-Y in Q2 FY27 and 102.3% Y-o-Y in H1 FY27. PAT grew by 93.2% Y-o-Y in Q2 FY27 and 111.9% Y-o-Y in H1 FY27. The company reported positive cash flow from operations in H1 FY27, with working capital days improving due to higher export mix and advance gold volumes. Strategic initiatives include the acquisition of Purvi Gems, expansion of manufacturing capabilities, and the appointment of M/s Doshi Jain & Co. as internal auditors. The company has also onboarded M S K A & Associates LLP as statutory auditors, emphasizing its commitment to global financial reporting standards. The presentation highlights growth drivers such as value-added products, export expansion, and operational efficiency improvements. The company's vision includes 'Skin In The Game' through dividend-only compensation for promoters and a focus on sustainable growth, prudent capital allocation, and disciplined governance. The company has exceeded previous revenue and margin targets, with FY26 revenue reaching ₹6,295 crore and PAT margin at 4.5%. The balance sheet shows improved equity and reduced leverage ratios, with a current ratio of 1.8 as of 30 September 2026. The company's strategic directions include deepening customer connections, expanding production capabilities, and leveraging technology for global expansion.

The document highlights strong financial performance, significant growth in revenue and profit metrics, and positive strategic developments, indicating a positive tone.