Slide 1: Earning Call Presentation
Earning Call Presentation A Legacy Crafted by Hearts 28 th Aug 2026
Slide 2: Agenda
Agenda 01 About Pranda Group 02 Financial highlight Q 2 2026 03 2026 Strategic Plan and progress 04 Jump+ Progress 2
Slide 3: Core Business
Core Business “To be the world ’s premier alliance for jewelry businesses, renowned for our expertise in creating valuable craftsmanship and our commitment to sustainable business operations. ” Production Base Omnichannel Distribution Base 3
Slide 4: Agenda
Agenda 01 About Pranda Group 02 Financial highlight Q 2 2026 03 2026 Strategic Plan and progress 04 Jump+ 4
Slide 5: Sale Performance 3 months
Sale Performance 3 months 20% 2 nd Quarter FY2026 vs FY2025 Production Omni-Channel Q2 2026 254 MB, 67% 80% 900 +66% excluded Rev. Gold Metal 900 800 800 900 900 800 800 700 76 MB, - 32% 700 631 600 700 700 - 30% excluded600 Project 600 5 600 500 500 178 MB, 29% 500 377 500 400 400 900 789 900+32% e
Slide 6: Sale Performance 6 months
Sale Performance 6 months First - Half Quarter FY 2026 vs FY 2025 30% Production Omni-Channel 1H 2026 229 MB, 25% +26% excluded Rev. Gold Metal 70% 1200 1200 1,135 13 MB, 3% 1,200 1,200 1000 5 - 21% excluded1000 Project 1,000 906 1,000 800 800 9 1,630 800 800 482 495 242 MB, 17% 1,130 600 600 600 60
Slide 7: Gross Profit Margin
Gross Profit Margin 27% 27% 27% 28% 25% 23% 24% 23% 20% 22% 23% 21% 21% 22% 17% 21% 273.83 253.60 266.55 15% 20% 228.37 223.34 222.91 186.96 205.87 189.49 173.57 170.24 191.77 164.31 160.81 143.93 135.80 163.51 104.44 Q1'22 Q2'22 Q3'22 Q4'22 Q1'23 Q2'23 Q3'23 Q4'23 Q1'24 Q2'24 Q3'24 Q4'24 Q1'25 Q2'2
Slide 8: SG&A
SG&A SG&A [MB.] 190 171 179 168 163 158 160 164 162 165 157 158 148 148 150 145 151 140 Q1'22 Q2'22 Q3'22 Q4'22 Q1'23 Q2'23 Q3'23 Q4'23 Q1'24 Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26 Q2'26 SG&A first - half - FY2026 vs FY2025 - 27 MB, - 14% - 8 MB, - 4% 190 170 150 130 172 164 110 194 167 90
Slide 9: Financial Performance Q2 2026
Financial Performance Q2 2026 Unit: Million Baht April - June January - June 2026 2025 Change (%) 2026 2025 Change (%) Sale revenue 788.92 611.10 29.10% 1,630.24 1,388.03 17.45% Cost of sales 624.61 506.66 23.28% 1,274.16 1,113.35 14.44% Gross profit 164.31 104.44 57.32% 356.08 274.68 29.63% Gross p
Slide 10: Statement of financial position of Pranda Group
Statement of financial position of Pranda Group Unit : Million Baht Total Assets Total Liabilities and Shareholders' Equity 4,000.00 4,000.00 3,506.57 3,510.41 3,510.41 3,506.57 3,500.00 3,500.00 291.94 201.61 Cash and cash equivalents Bank overdrafts and short-term loans 273.68 538.80 from financia
Slide 11: Cash Flow
Cash Flow Unit: Million Baht January – June 2026 2025 Cash Flow from Operating Activities 166.95 158.31 Cash Flow from Investing Activities 114.35 (34.46) Cash Flow from Financing Activities (195.30) (171.58) Exchange difference on Translation Adjustment 4.33 (4.51) Net Cash Flow 90.33 (52.24) 11
Slide 12: Agenda
Agenda 01 About Pranda Group 02 Financial highlight Q2 2026 03 2026 Strategic Plan and progress 04 Jump+ 12
Slide 13: Key Challenges Impacting Performance
Key Challenges Impacting Performance Gold and Silver Price Volatility Gold and silver price volatility in 2026 caused customers to defer purchases, reducing sales volumes and order intake. Production Base Omnichannel Base Despite significant gold price volatility, the Retail needed continuous price
Slide 14: Production Base
Production Base Key Strategic Plan • Drive Profit - Oriented Production by aligning Capacity Allocation with high - margin and high - potential product segments • Strengthen Competitive Cost Structure through Cost Component Analysis and continuous Cost Efficiency Improvement across production and su
Slide 15: Production Base (Cont')
Production Base (Cont ’) Key Strategic Plan • Increase Productivity & Workforce Effectiveness through Performance - Linked Incentives, skill development, and reduction of non - value - added processes • Build Resilient Supply Chain with strategic supplier collaboration, improved material planning, a
Slide 16: Production Base: Order on Hand
Production Base (Cont ’) Order on Hand show positive trend +84% +4% Order Value Order Volume (YoY) (YoY) Order on hand as of 26 August 2026 16
Slide 17: Sales Jan - Jun 2026
Sales Jan - Jun 2026 wore @ sse%a © -18% ae (2026 vs 2025) \UsgutfiguAu Jan - Jun 2025 Premium Brand Affordable Brands siuou (Bu) 2025 «ml 2026 Q'TY (Pieces) Premium Brand Affordable Brand yas (USD) 2025 2026 VARIANCE (USD VALUE t) 9 Sa USD (Value) ag ee : +75% & -2% ¥ s (2026 vs 2025) | Premium Bra
Slide 18: Production Base – Sale Target
Production Base – Sale Target 9M FY2026 Unit: Million Baht Expected to Meet Target (+38% YOY) 3,000 2,871 3,000 2,556 2,500 583 2,500 685 2,000 1,824 2,000 15 5 1,500 1,346 1,500 2,288 9 1,809 1,871 1,000 1,000 1,337 500 1,130 500 - - FY2024 FY2025 Actual Target Forecast 9MFY2025 FY2026 9MFY2026 Act
Slide 19: Omnichannel Distribution Base
Omnichannel Distribution Base Key Market Outlook • Thailand • United Kingdom • Vietnam • India (Prima Art) 19
Slide 20: Thailand - Prima
Thailand - Prima Key Strategic Plan • Product Win - Back: Reintroduce accessible price - point products under “right product, right price” to recover demand impacted by high gold prices • Collaboration & 9K Expansion : Launch collaboration collections focused on 9K to attract new customers and drive
Slide 21: Thailand
Thailand Shop Online Marketplace 46 POSs in Aug 2026 60 POSs in Dec 2025 Kiosk www.primagold.co.th Own Channel YTD 2026 YTD 2026 Offline Online -18% YOY +6% YOY Counter **YTD sale up to date 31 Jul 2026** 21
Slide 22: PRIMA 9K
PRIMA 9K Expand the product portfolio to entry price - point product segment to drive purchase decisions among younger consumers seeking genuine jewelry , tailored for versatile everyday wear. 22
Slide 23: PRIMA x OPAL
PRIMA x OPAL PRIMA x OPAL (Chapter II ) The Love That Lasts, Blooming Beyond – An Exclusive Evening with OPAL SUCHATA September 12, 2026 23
Slide 24: PRIMA 34th Anniversary
PRIMA 34 th ANNIVERSARY celebrating our legacy S pecial thank you for PRIMA 34 th anniversary, Join the celebration and enjoy our grand anniversary offer with up to 60% OFF on selected items. Siam Paragon Shop August 28 – September 6, 2026 2424
Slide 25: The Art of the Golden Elephant
THE ART OF THE GOLDEN ELEPHENT Build brand awareness on Xiaohongshu to capture high - potential Chinese travelers . Thai Elephant Collection has gained strong popularity among Chinese tourists, contributing to the expansion of our international customer base. 25
Slide 26: Thailand – Sale Target
Thailand – Sale Target Unit: Million Baht 9M FY2026 Expected Below Target - 30% 1,200 (-1,200 13% YoY) 1,000 1,000 764 800 719 800 616 206 600 600 452 Target 9M FY202 6 400 400 Target Q4 FY202 6 558 200 200 Actual 247 Forecast Q3 FY2026 - - FY2024 FY2025 Actual Target Forecast 9MFY2025 FY2026 9MFY20
Slide 27: Vietnam – Prima
Vietnam – Prima Key Strategic Plan • Position PRIMA as the Destination for Fine Jewelry & Crafts • Enhance & promote Prima Art Gallery Stand - Alone Concept • Expand Localized Designs inspired by Vietnamese culture • Grow Corporate Accounts by offering customized designs tailored to corporate giftin
Slide 28: Vietnam – Retail Store Channel
Vietnam – Retail Store Channel Hanoi Diamond Plaza (HCMC) 5 POSs in 2026 Trang Tien Plaza (Hanoi) YTD 2026 Offline 11% YoY Online 82% YoY **YTD sale (USD) up to date 31 st July 2026** Vincom Dong Khoi (HCMC) Ho Chi Minh Lotte Lieu Giai (Hanoi) Hung Vuong Plaza (HCMC) 28
Slide 29: Key Challenges & Strategic Plan for Corporate Sales
Key Challenges & Strategic Plan for Corporate Sales • Corporate sales declined 78% YoY in 7M- 2026, mainly due to a high base from large projects in the prior year and delayed corporate purchasing decisions. 350,000 • H2 focus: Introduce strategic price - point products to strengthen competitiveness
Slide 30: PRIMA's Exclusive Pearl Atelier Workshop
PRIMA’s Exclusive "Pearl Atelier" DIY Pearl Bracelet Workshop PRIMA successfully hosted the 'Pearl Atelier' DIY pearl bracelet workshop, warmly attended by our valued clients. At the event, guests crafted their own unique pearl bracelets alongside PRIMA in a cozy, joyful, and memorable atmosphere On
Slide 31: Vietnam – Sale Target
Vietnam – Sale Target Unit: Million Baht 100 100 9M FY 2026 90 90 Below Target Expected - 35% 80 80 YoY - 26% 70 70 60 60 60 50 49 50 20 50 40 35 40 Target 9M FY202 6 30 40 30 Target Q4 FY202 6 20 20 Actual 10 20 10 Forecast Q3 FY2026 - - FY2024 FY2025 Actual Target Forecast 9MFY2025 FY2026 9MFY2026
Slide 32: India – Prima Art
India – Prima Art Key Strategic Plan • Focus on new and existing Key Accounts with high profitability and Active TRJs • Strengthen focus on key strategic regions • Enhance product accessibility through entry price points , enabling expansion into a widen mass market • Accelerate growth through Hero
Slide 33: India Sales YTD 2026
Sales YTD 2026 +0.3% YOY (value in INR) Active TRJs +13% YOY **YTD sale up to date 31 July 2026** 33
Slide 34: Key Accounts
Key Accounts Top chain stores KALYAN SENCO GOLD & JEWELLERS DIAMONDS 34
Slide 35: Innovative Product
Innovative Product D Series D Series 15% of sales (pcs) M Series Launch Jan 2026 6% of sales (Value) O Series (O3 size) O Series Launch IIJS Aug 2026 35
Slide 36: India – Sale Target
India – Sale Target Unit: Million Baht 9M FY2026 350 Expected Below Target in term350 of THB and INR - 14% YoY in term INR - 6% 300 300 250 250 222 216 220 200 200 166 57 150 150 Target 9M FY202 6 163 Target Q4 FY202 6 100 100 50 85 50 Actual Forecast Q3 FY2026 - - FY2024 FY2025 Actual Target Foreca
Slide 37: United Kingdom - Gemondo
United Kingdom - Gemondo Key Strategic Plan • Maximize sales through existing channels by improve marketing activities to increase conversion rates and expand on new potential marketplace • Optimize merchandising and marketing campaign to align with specific needs of each channel and market • Enhanc
Slide 38: United Kingdom – Gemondo
United Kingdom – Gemondo Own Website Marketplace Debenhams Amazon 38
Slide 39: United Kingdom – Sale Target
United Kingdom – Sale Target Unit: Million Baht 9M FY2026 Expected Below Target - 25% 120 120 (- 20% YoY) 100 100 80 80 60 48 50 60 45 Target 9M FY 2026 Target Q 4 FY 2026 40 30 18 40 20 32 20 Actual Forecast Q3 FY2026 16 - - FY2024 FY2025 Actual Target Forecast 9MFY2025 FY2026 9MY2026 39
Slide 40: Omnichannel Distribution – Sale Target
Omnichannel Distribution – Sale Target Unit: Million Baht 9M FY2026 Expected Below Target - 33% (- 15% YoY) 2,000 2,000 1,800 1,800 1,600 1,600 1,400 1,400 1,200 1,095 1,200 1,016 1,000 837 1,000 Target 9M FY202 6 298 800 800 Target Q4 FY202 6 623 600 797 600 Actual 400 400 Forecast Q3 FY2026 200 20
Slide 41: Agenda
Agenda แผนการเพิ่มมูลค่าบริษัท (JUMP+ Plan) 01 About Pranda Group 02 Financial highlight Q2 2026 03 2026 Strategic Plan and progress 04 Jump + Progress 41
Slide 42: JUMP+ Plan
JUMP+ Plan Pranda Group is one of Thailand's leading fine jewelry exporters, serving customers across North America, Europe, and Asia. The Company is executing a decisive strategic transition — shifting from volume - driven, price - competitive manufacturing toward a premium, value - driven business
Slide 43: Strategic Plan 1: Premium Growth Enablement
Strategic Plan 1: Premium Growth Enablement Transition from volume/price competition to a value - driven premium approach. 2026 2027 15% • Prioritize premium customers • Increase premium customer share • Reallocate capacity to higher - value • Strengthen key relationships Revenue Growth Target by 20
Slide 44: Strategic Plan 1 — Premium Growth Enablement
Strategic Plan 1 — Premium Growth Enablement SCALING Premium growth is gaining strong traction; H2 focus is converting this growth into sustainable margin improvement. RESULT H1/2026 GAP H2 PRIORITIES • Premium revenue +75 % YoY • Premium capacity remains • Expand capacity for premium new - constrai
Slide 45: Strategic Plan 2: Workforce & Capability Transformation
Strategic Plan 2: Workforce & Capability Transformation Systematically upskill and reskill the workforce for premium manufacturing. 2026 Build Foundation 2027 Strengthen Capability • Upskill workforce with core skills for • Develop expertise for complex (high - mix / high - premium production spec)
Slide 46: Strategic Plan 2 — Workforce & Capability Transformation
Strategic Plan 2 — Workforce & Capability Transformation FOUNDATION Premium capability is progressing, but workforce productivity remains constrained by the decline in Affordable volume and an uneven skill mix across production. RESULT — H1 2026 GAP H2 PRIORITIES • Affordable volume was 32% below bu
Slide 47: Strategic Plan 3: Production System & Cost Optimization
Strategic Plan 3: Production System & Cost Optimization 2026 Analyze Assess costs and cut 2028 Sustain Lock in cost controls 25.5% process waste and full utilization GP Margin Target by 2028 (22.55% in 2025) 2027 Implement 90% Capacity Utilization Target by 2028 Adopt Lean Production to boost effici
Slide 48: Strategic Plan 3 — Production System & Cost Optimization
Strategic Plan 3 — Production System & Cost Optimization EXECUTION GAP The largest JUMP+ execution gap remains converting available capacity and strong demand into higher utilization, productivity and margin. RESULT — H1 2026 GAP H2 PRIORITIES • Production transformation initiatives • Capacity utili
Slide 49: Governance Plan: Strategic Roadmap
Governance Plan: Strategic Roadmap Integrated roadmap for Board Independence, Anti - Corruption, ESG Performance & Executive Succession 2026 2027 2028 1. Board Independence 2. Anti - Corruption & Fraud 3. ESG Performance Metrics in 4. CEO & Executive Prevention Executive Incentives Succession Planni
Slide 50: Governance Plan — Q2 2026 Progress
Governance Plan — Q2 2026 Progress Overall Status Governance foundations are progressing, with key actions continuing toward the 2027 –2028 milestones. BOARD INDEPENDENCE ANTI - CORRUPTION ESG - LINKED INCENTIVES SUCCESSION PLANNING 33.3% CAC Renewed Framework in Progress Critical Roles 3 / 9 Indepe
Slide 51: Disclaimer
Disclaimer “In the presentation, even though the slideshow presents for the Pranda, the presentation still adds a disclaimer stating that the views in a presentation are our own. Also, the content of this presentation is proprietary and confidential information of Pranda Jewelry PCL. It is not inten
Slide 52: Thank You
THANK YOU PRANDA GROUP www.pranda.com