Nityas Gems & Jewellery Ltd.

• Funding Working Capital requirements of our Company₹70.0 Cr
• General corporate purposes

Except as stated in this section, there are no outstanding: (a) criminal proceedings; (b) actions by statutory or regulatory authorities; (c) claims relating to direct and indirect taxes (in a consolidated manner); and (d) Material Litigation (as defined below); involving our Company, our Directors and our Promoters. Further, except as stated in this section, there are no disciplinary actions (including penalties) imposed by SEBI or the Stock Exchanges against our Promoters in the last five (5) FYs, including any outstanding action. Further except as stated in this section, there are no outstanding (i) criminal proceedings and (ii) actions taken by regulatory or statutory authorities, against any Key Managerial Personnel and Senior Management of our Company. It is clarified that for the above purposes, pre-litigation notices received by Relevant Parties, unless otherwise decided by our Board, are not evaluated for materiality until such time that the Relevant Parties are impleaded as defendants in litigation proceedings before any judicial forum. Except as stated in this Section, there are no outstanding material dues to creditors of our Company.

• Our revenue from operations is significantly concentrated among a limited number of B2B customers. During Fiscal 2026, Fiscal 2025 and Fiscal 2024, our top 10 customers contributed 55.49%, 76.68% and 84.24% of our revenue from operations, respectively.(Customer Concentration)

• Any reduction in business from such customers or inability to diversify our customer base may materially and adversely affect our business, financial condition, results of operations, cash flows and prospects.(Customer Concentration)

• Our dependence on a limited number of customers exposes us to the risk that any adverse change in the business, financial condition, procurement strategies, inventory planning, credit policies or operational requirements of such customers could have a disproportionate and material impact on our business and financial performance.(Customer Concentration)

• We entered into the D2C model in July 2025 through the acquisition of Ayaani Diamonds and Jewellery Private Limited, which was previously one of our key B2B customers.(Integration Risk)

• We do not separately track or maintain revenue from operations at an individual product-category level in our accounting and management information systems. Accordingly, historical revenue contribution and trends for each such product category are not available for the periods presented.(Data Limitation)

• The manner of calculation and presentation of some of our financial and operational performance indicators, and the assumptions and estimates used in such calculations, may vary from those used by other companies in India and other jurisdictions.(Data Limitation)

• We have included various financial and operational performance indicators in this Red Herring Prospectus, some of which have not been derived from the Restated Consolidated Financial Information.(Data Limitation)

• The data included in this section includes excerpts from the CareEdge Report titled 'Lab Grown Diamond Jewellery Industry in India' dated March 23, 2026 and updated on September 11, 2026, prepared and issued by Care Analytics and Advisory Private Limited.(Data Reliance)

Each bar is a fixed formula applied to the figures shown above, scored 0–100. This is a reading of what the company disclosed — not a recommendation to apply or avoid, not a price target, and not a prediction of listing performance. Dimensions that could not be extracted are excluded rather than assumed, so coverage varies between documents.

• Nityas Gems and Jewellery Limited - Prospectus07 Oct 2026
• Nityas Gems and Jewellery Limited - RHP25 Sept 2026
• Nityas Gems and Jewellery Limited - DRHP08 Apr 2026