International Gemological Institute Ltd · NSE:IGIL

International Gemological Institute — International Gemmological Institute (India) — Q2 CY25 Earnings Presentation

31 slides from International Gemological Institute's earnings presentation, Jul 29, 2025

  1. Slide 1: Exchange filing cover letter: Investor Presentation

    July 29, 2025 To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C‐1, Block G Dalal Street, Fort, Bandra Kurla Complex Mumbai ‐ 400 001 Bandra (East), Mumbai ‐ 400 051 BSE Scrip Code: 544311 NSE Symbol: IGIL Subject: Investor Presentation Dear Sir/ Ma

  2. Slide 2: A Legacy of Trust. A Future of Innovation.

    A Legacy of Trust. A Future of Innovation. International Gemmological Institute (India) Limited Investor Presentation | Q2 & H1 CY25

  3. Slide 3: Safe Harbor

    Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by International Gemmological Institute (India) Limited (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purcha

  4. Slide 4: Table of Contents

    Table of Contents Table of content 01 Consolidated Results 02 Standalone Results 03 Historical Financial Performance 04 Annexures

  5. Slide 5: Consolidated Results

    CONSOLIDATED RESULTS

  6. Slide 6: Performance Highlights – IGI Consolidated

    Performance Highlights – IGI Consolidated Q2 CY25 v Q2 CY24 (YoY) H1 CY25 v H1 CY24 (YoY) • Total certification volumes for the quarter stood at 3.03 Mn reports, marking a 21% • Total certification volumes for the half year stood at 6.16 Mn reports, marking a YoY growth, compared to 2.50 Mn reports

  7. Slide 7: Q2 CY25 Financial Performance – IGI Consolidated

    Q2 CY25 Financial Performance – IGI Consolidated Number of Reports (in Mn) Certification Revenue +21% +18% 3.0 2,921 2.5 2,484 Q2 CY24 Q2 CY25 Q2 CY24 Q2 CY25 EBITDA(1) & EBITDA Margin (%) PAT & PAT Margin (%) 48.7% 57.7% 29.9% 42.0% +37% +63% 1,735 1,265 1,268 778 Q2 CY24 Q2 CY25 Q2 CY24 Q2 CY25 No

  8. Slide 8: H1 CY25 Financial Performance – IGI Consolidated

    H1 CY25 Financial Performance – IGI Consolidated Number of Reports (in Mn) Certification Revenue +24% +14% 6.2 5,888 5,153 5.0 H1 CY24 H1 CY25 H1 CY24 H1 CY25 EBITDA(1) & EBITDA Margin (%) PAT & PAT Margin (%) 55.8% 61.0% 37.9% 44.1% +23% +31% 3,692 2,673 3,002 2,039 H1 CY24 H1 CY25 H1 CY24 H1 CY25

  9. Slide 9: Certification Revenue: Consolidated Segmental Breakdown

    Certification Revenue: Consolidated Segmental Breakdown Q2 CY25 v Q2 CY24 YoY H1 CY25 v H1 CY24 YoY Growth Growth 18% 14% 2,484 2,921 5,153 5,888 16.7% 16.2% 14% 16.3% 7% 17.4% 54.4% 57.5% 24% 55.6% 16% 54.8% 8% 15% 18.8% 17.2% 19.2% 19.3% 6% 35% 7.4% 6.7% 2% 5.6% 6.6% -22% 2.7% 2.3% 3.0% 2.1% Q2 CY

  10. Slide 10: Consolidated Income Statement – Q2 CY25 v Q2 CY24 (YoY)

    Consolidated Income Statement – Q2 CY25 v Q2 CY24 (YoY) Particulars (in INR Mn) Q2 CY24 Q2 CY25 YoY Q2 CY24 Q2 CY25 # Reports (Mn) 2.50 3.03 21% Segment Mix Certification Revenue 2,484 2,921 18% ND 415 474 14% 17% 16% Total certification volumes for the Q2 CY25 stood at 3.03 LGD 1,352 1,681 24% 54%

  11. Slide 11: Consolidated Income Statement – H1 CY25 v H1 CY24 (YoY)

    Consolidated Income Statement – H1 CY25 v H1 CY24 (YoY) Particulars (in INR Mn) H1 CY24 H1 CY25 YoY H1 CY24 H1 CY25 # Reports (Mn) 4.97 6.16 24% Segment Mix Certification Revenue 5,153 5,888 14% ND 895 960 7% 17% 16% Total certification volumes for the H1 CY25 stood at 6.16 LGD 2,822 3,276 16% 55% 5

  12. Slide 12: Consolidated Balance Sheet Statement

    Consolidated Balance Sheet Statement Assets (in INR Mn) Dec’24 Jun’25 Equity & Liabilities (in INR Mn) Dec’24 Jun’25 Non-current Assets Equity Property, plant and equipment 1,457 1,528 Equity Share Capital 864 864 Right-of-use Assets 1,304 1,217 Other Equity 9,763 11,512 Capital Work‐in‐Progress 361

  13. Slide 13: Consolidated Cash Flow Statement

    Consolidated Cash Flow Statement Particulars (in INR Mn) Jun’24 Jun’25 Cash Flow from Operating Activities Profit before Tax 2,851 3,664 Adjustment for Non-Operating Items 219 28 Operating Profit before Working Capital Changes 3,070 3,692 Changes in Working Capital -49 -64 Cash Generated from Operat

  14. Slide 14: Standalone Results

    & _d IGI STANDALONE RESULTS

  15. Slide 15: Performance Highlights – IGI Standalone

    Performance Highlights – IGI Standalone Q2 CY25 v Q2 CY24 (YoY) H1 CY25 v H1 CY24 (YoY) • Total certification volumes for the quarter stood at 2.66 Mn reports, marking a 21% • Total certification volumes for the half year stood at 5.44 Mn reports, marking a YoY growth, compared to 2.20 Mn reports in

  16. Slide 16: Q2 CY25 Financial Performance – IGI India Standalone

    Q2 CY25 Financial Performance – IGI India Standalone Number of Reports (in Mn) Certification Revenue +21% +20% 2.7 2,293 2.2 1,908 Q2 CY24 Q2 CY25 Q2 CY24 Q2 CY25 EBITDA(1) & EBITDA Margin (%) PAT & PAT Margin (%) 63.4% 73.0% 48.8% 58.7% +37% +43% 1,709 1,375 1,249 961 Q2 CY24 Q2 CY25 Q2 CY24 Q2 CY2

  17. Slide 17: H1 CY25 Financial Performance – IGI India Standalone

    H1 CY25 Financial Performance – IGI India Standalone Number of Reports (in Mn) Certification Revenue +24% +16% 5.4 4,623 4.4 3,975 H1 CY24 H1 CY25 H1 CY24 H1 CY25 EBITDA(1) & EBITDA Margin (%) PAT & PAT Margin (%) 71.6% 75.3% 54.6% 59.1% +21% +25% 3,528 2,766 2,907 2,216 H1 CY24 H1 CY25 H1 CY24 H1 C

  18. Slide 18: Certification Revenue: IGI India Standalone Segmental Breakdown

    Certification Revenue: IGI India Standalone Segmental Breakdown Q2 CY25 v Q2 CY24 YoY H1 CY25 v H1 CY24 YoY Growth Growth 20% 16% 1,908 2,293 3,975 4,623 17.4% 16.7% 15% 9% 18.2% 17.0% 24% 14% 59.3% 61.3% 59.0% 60.2% 11% 25% 18.0% 16.6% 38% 18.3% 67% 17.1% 4.4% 5.1% -52% -46% 0.8% 3.7% 5.3% 0.3% 0.8

  19. Slide 19: IGI India Standalone Income Statement – Q2 CY25 v Q2 CY24 (YoY)

    IGI India Standalone Income Statement – Q2 CY25 v Q2 CY24 (YoY) Particulars (in INR Mn) Q2 CY24 Q2 CY25 YoY Q2 CY24 Q2 CY25 # Reports (Mn) 2.20 2.66 21% Segment Mix Certification Revenue 1,908 2,293 20% ND 332 383 15% 17% 17% LGD 1,132 1,406 24% 59% 61% Total certification volumes for the Q2 FY25 st

  20. Slide 20: IGI India Standalone Income Statement – H1 CY25 v H1 CY24 (YoY)

    IGI India Standalone Income Statement – H1 CY25 v H1 CY24 (YoY) Particulars (in INR Mn) H1 CY24 H1 CY25 YoY H1 CY24 H1 CY25 # Reports (Mn) 4.39 5.44 24% Segment Mix Certification Revenue 3,975 4,623 16% ND 725 787 9% 18% 17% LGD 2,392 2,725 14% 60% 59% Total certification volumes for the H1 CY25 sto

  21. Slide 21: Historical Financial Performance

    HISTORICAL FINANCIAL PERFORMANCE

  22. Slide 22: CY24 standalone financial performance

    CY24 standalone financial performance Number of Reports (in Mn) Revenue from Operations EBITDA & EBITDA Margin (%) 66.0% 68.6% 71.2% 72.8% +29.5% 9.3 CAGR +29.1% +33.5% 7.2 CAGR CAGR 5.9 7,854 5,721 4.3 6,362 4,527 4,909 3,365 3,647 2,406 CY21 CY22 CY23 CY24 CY21 CY22 CY23 CY24 CY21 CY22 CY23 CY24 P

  23. Slide 23: CY24 consolidated financial performance

    CY24 consolidated financial performance(1) Number of Reports (in Mn) Revenue from Operations EBITDA & EBITDA Margin (%) 55.2% 56.9% +26% +17% 10.5 10,532 +21% 8.3 8,980 5,997 4,960 CY23 CY24 CY23 CY24 CY23 CY24 PAT & PAT Margin (%) Return on Capital Employed(2,3) (%) Return on Equity(2,4) (%) 36.8%

  24. Slide 24: Annexures

    ANNEXURES

  25. Slide 25: Q2 CY25 Financial Performance – IGI Consolidated (QoQ)

    Q2 CY25 Financial Performance – IGI Consolidated (QoQ) Number of Reports (in Mn) Certification Revenue -3% -2% 3.1 3.0 2,967 2,921 Q1 CY25 Q2 CY25 Q1 CY25 Q2 CY25 EBITDA(1) & EBITDA Margin (%) PAT & PAT Margin (%) 64.2% 57.7% 46.2% 42.0% -11% -10% 1,957 1,407 1,735 1,265 Q1 CY25 Q2 CY25 Q1 CY25 Q2 C

  26. Slide 26: Consolidated Income Statement – Q2 CY25 v Q1 CY25 (QoQ)

    Consolidated Income Statement – Q2 CY25 v Q1 CY25 (QoQ) Particulars (in INR Mn) Q1 CY25 Q2 CY25 YoY Q1 CY25 Q2 CY25 # Reports (Mn) 3.12 3.03 -3% Segment Mix Certification Revenue 2,967 2,921 -2% ND 485 474 -2% 16% 16% Total certification volumes for the Q2 CY25 stood at 3.03 LGD 1,596 1,681 5% 54% 5

  27. Slide 27: Q2 CY25 Financial Performance – IGI India Standalone (QoQ)

    Q2 CY25 Financial Performance – IGI India Standalone (QoQ) Number of Reports (in Mn) Certification Revenue -4% -2% 2.8 2.7 2,330 2,293 Q1 CY25 Q2 CY25 Q1 CY25 Q2 CY25 EBITDA(1) & EBITDA Margin (%) PAT & PAT Margin (%) 77.6% 73.0% 59.4% 58.7% -6% -1% 1,819 1,709 1,391 1,375 Q1 CY25 Q2 CY25 Q1 CY25 Q2

  28. Slide 28: IGI India Standalone Income Statement – Q2 CY25 v Q1 CY25 (QoQ)

    IGI India Standalone Income Statement – Q2 CY25 v Q1 CY25 (QoQ) Particulars (in INR Mn) Q1 CY25 Q2 CY25 YoY Q1 CY25 Q2 CY25 # Reports (Mn) 2.78 2.66 -4% Segment Mix Certification Revenue 2,330 2,293 -2% ND 404 383 -5% 17% 17% LGD 1,320 1,406 7% 57% 61% Total certification volumes for the Q2 CY25 sto

  29. Slide 29: Pedigreed and independently-led board of directors

    Pedigreed and independently-led board of directors ANOOP MEHTA BIMAL TANNA TEHMASP NARIMAN PRINTER SANGEETA TANWANI Chairman and Independent Director Independent Director Managing Director & Chief Executive Officer Independent Director 30+ years in Diamond Industry Ex-Partner, PwC (20+ years of expe

  30. Slide 30: Shareholding pattern

    Shareholding pattern Shareholding Pattern (30th June 2025) Key Institutional Investors 7.8% Investor % Holding 5.4% Promoter (Blackstone) 76.6% 10.2% Top DIIs (Banks, MFs, AIFs and Insurance) 5.0% ICICI Prudential Exports and Services Fund 1.6% Top FPIs / FIIs 10.1% 76.6% Government of Singapore 2.0

  31. Slide 31: Thank You

    Thank You COMPANY : International Gemmological Institute (India) Limited CIN : U46591MH1999PLC118476 Mr. Hardik Desai Tel: 022-40352550 E-mail: investor.relations@igi.org www.igi.org INVESTOR RELATIONS ADVISORS : MUFG Intime India Private Limited A part of MUFG Corporate Markets, a division of MUFG

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