Dear Sir/Madam, Kindly find enclosed here with result for the Quarter and Year ended March 31, 2025.

Goenka Diamond & Jewels has reported its audited FY25 results, but the company is currently under Corporate Insolvency Resolution Process (CIRP) under the IBC, 2016, with an Interim Resolution Professional (IRP) in charge and the Board's powers suspended. The auditor (Ummed Jain & Co.) issued a Disclaimer of Opinion on both standalone and consolidated results, citing multiple uncertainties including unconfirmed trade receivables of nearly Rs. 69,768 lakhs, bank claims of Rs. 49,408 lakhs against Rs. 17,730 lakhs shown in books (a gap of Rs. 31,678 lakhs not provided for), foreign currency items not restated as per Ind AS-21, and overdue trade payables. Standalone revenue from operations for FY25 was just Rs. 135.17 lakhs versus Rs. 63.33 lakhs in FY24, and the company posted a standalone loss after tax of Rs. 183.26 lakhs (vs Rs. 216.56 lakhs loss in FY24). Operating cash flow was marginally positive at Rs. 1.59 lakhs. The auditor explicitly flagged material uncertainty on the company's ability to continue as a going concern, given NPAs from banks, SARFAESI proceedings, notices from the Enforcement Directorate, RBI, Income Tax department, and ongoing legal battles.