PNGS Reva Diamond Jewellery IPO Review & Recommendations

Notes:

• The above information for listed industry peers is on a consolidated basis (unless otherwise available only on standalone basis) and is sourced from the financial statements of the respective company for the year ended March 31, 2025, submitted to stock exchanges. Industry Peer are as identified by management of the company.
• Net asset value per share (Including Capital Reserve)= Net worth as per restated financials (Including Capital Reserve) / Number of equity shares as at year end.
• Return on Net Worth (%) = Net profit after tax, as per restated financials / Net worth as per restated financials as at year end.
• Net worth (Including Capital Reserve) means the aggregate value of the paid up share capital and all reserves created out of profits and securities premium account and debit or credit balance of profit and loss account, after deducting the aggregate value of the accumulated losses, deferred expenditure and miscellaneous expenditure not written off, as per Restated Financial Statement.
• P/E Ratio for the peer group has been computed based on the closing market price of equity shares on NSE as on February 6, 2026, divided by the diluted EPS for Fiscal 2025