PREPARE the disclosure of related party transactions in compliance with the requirements of Ind AS 24.

In accordance with the requirement of Indian Accounting Standard (Ind AS) 24 "Related Party Disclosures”, name of the related parties, related party relationships, transactions and outstanding balances including commitments where control exist and with whom transactions have taken place during the reported period are as follows: List of related parties Subsidiaries Name Principal Activities Country of Incorporation % Equity Interest 31 March 2025 31 March 2024 Amethyst Limited Retail Operations India 80 80 Zircon Limited Retail Operations India 95 95 Topaz Limited Retail Operations India 100 100 Retail Gems S.p.A. Retail & Processing Italy 100 100 Associate Dimond Limited holds a 25% interest in Emerald Limited (as of 31 March 2024: 25%). Emerald Limited, in turn, owns a 51% stake in its subsidiary, Ruby Limited (as of 31 March 2024: 51%). Joint Arrangement in which the Group is a Joint Venturer Dimond Limited holds a 50% interest in a joint venture, Coral Limited (as of 31 March 2024: 50%). Coral Limited, in turn, owns a 51% stake in its subsidiary, Sapphire Limited (as of 31 March 2024: 51%). The following table provides the total amount of transactions that have been entered into with related parties for the relevant financial year. Key management personnel (KMP) Key Management Personnel (KMP) of Diamond Limited includes: Ms. Ratna Mullick, Chief Financial Officer (CFO). Transactions and Outstanding Balances (including commitments where control exists and with whom transactions have taken place) Related Party Financial Year Balance outstanding at the year end Sales to related parties (diamond-studded jewellery items) Purchases from related parties (property plant and equipment) Purchases from related parties (diamond-studded jewellery items) Purchases from related parties (stone items) Short Term Employee Benefits Subsidiaries: Topaz Limited 31 March 2025 --- 17,076 --- --- --- --- 31 March 2024 --- 14,340 --- --- --- --- Other subsidiaries* 31 March 2025 --- 56 (incl.20 lakhs which is not at arm's length) --- --- --- --- 31 March 2024 --- 40 --- --- --- --- Associate and its subsidiary: Emerald Limited 31 March 2025 --- --- 6,960 5,030 --- --- 31 March 2024 --- --- --- --- --- --- Ruby Limited 31 March 2025 --- --- --- --- 80 --- 31 March 2024 --- --- --- --- 75 --- Joint venture and its subsidiary: Coral Limited 31 March 2025 --- --- --- 1,416 --- --- 31 March 2024 --- --- --- --- --- --- Sapphire Limited 31 March 2025 --- 186 --- --- --- --- 31 March 2024 --- 230 --- --- --- --- Key management personnel: Ms. Ratna Mullick 31 March 2025 --- --- --- --- --- 76 31 March 2024 --- --- --- --- --- --- Entities where significant influence is exercised by KP/ Directors and/ other relatives having transactions with the Company: 31 March 2025 --- --- --- --- --- --- 31 March 2024 --- --- --- --- --- --- *As per Ind AS 24, Para 24, items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the entity. Further, Para 24A states that disclosure of details of particular transactions with individual related parties would frequently be too voluminous to be easily understood. Accordingly, items of a similar nature may be disclosed in aggregate by type of related party. However, this is not done in such a way as to obscure the importance of significant transactions. Hence, purchases or sales of goods are not aggregated with purchases or sales of property, plant and equipment. Nor a material related party transaction with an individual party is clubbed in an aggregated disclosure. Note- For the purpose of disclosure, transactions given in the Case Study have only been considered.