Global Surfaces Limited — Earnings Release 2026

Nov 17, 2025

Ref: GSL/SEC/2025-26/50 Date: November 17, 2025

To,

BSE Limited , Dept of Corporate Services Phiroze Jeejeebhoy Towers Dalal Street, Fort, Mumbai 400 001 (Maharashtra)

National Stock Exchange of India Limited The Listing Department Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (East), Mumbai 400 051 (Maharashtra)

Scrip Code: 543829

Symbol: GSLSU

Subject Earnings Presentation on unaudited Standalone and Consolidated Financial Results of the Company for the Quarter and half year ended September 30, 2025

Dear Sir/ Madam,

Please find enclosed herewith the Earnings Presentation on the unaudited Standalone and Consolidated Financial Results for the Quarter and half year ended on September 30, 2025.

The above information will also be hosted on the website of the Company and the same can be accessed at www.globalsurfaces.in

This is for information and dissemination please.

Thanking You

Yours Faithfully,

For Global Surfaces Limited

DHARAM Digitally signed by DHARAM SINGH SINGH RATHORE Date: 2025.11.17 RATHORE 15:33:56 +05'30' Dharam Singh Rathore Company Secretary and Compliance Officer ICSI Mem. No.: A57411 Place: Jaipur

Encl.: As above

Earnings Presentation Q2/H1-FY26

1

Global Surfaces At A Glance

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20+ 550+
Years of experience Total workforce
3
91%+
State-of-the-art manufacturing
Exports
facilities In India and Dubai Built for Scale, powered by
Cutting-Edge Technology
~1,615,500
0.50X
SMT p.a
Debt to Equity
Combined production capacity
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* All figures reported as on FY25

2

COMPANY OVERVIEW

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Company Overview

Operational Revenue (INR Mn) & EBITDA Margins (%)

• Global Surfaces Limited (GSL), established in 1991 and headquartered in Jaipur, India, specializes in the production and export of natural stones and engineered quartz products.

• The company's leadership includes Managing Director and Chairperson Mr. Mayank Shah, who has more than 2 decades of experience in the stones industry.

• GSL’s product portfolio includes two broad categories: Engineered stones (engineered quartz) and natural stones (marble, granite and quartzite).

• The products range includes customized slabs and countertops that can be used in flooring, indoor wall cladding, vanity tops, reception desk, table tops, staircase. etc.

• The company operates three manufacturing units, two in Rajasthan, at Bagru, Jaipur and at Mahindra World City SEZ, Jaipur, and the third one under its Wholly owned subsidiary, Global Surfaces FZE, at Jebel Ali Free Zone, Dubai United Arab Emirates.

• Global Surfaces FZE, entered into a License Agreement on July 10, 2024, with SQIP, LLC, a Floridabased company, and Veegoo Technology Co. Ltd., a Chinese company, to develop, produce, manufacture certain licensed engineered quartz stones using exclusive patented technologies.

• The company also has two subsidiaries in USA, Global Surfaces Inc. and Superior Surfaces Inc. engaged in the business of purchase, sale, supply, and distribution of quartz, marbles, granites, engineered quartz and other similar stones in the US markets.

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2,253
2,076
1,781
1,286
20%
16%
1%
3%
FY23 FY24 FY25 H1-FY26
Revenue EBITDA
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FY25 Segmental Revenue Break-up

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6%
94%
Natural Stones Engineered Stones
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4

Geographical Presence

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Canada
Europe
USA Kuwait
Qatar
UAE
Saudi Arabia India
Vietnam
FY25 Geographical Revenue Break-up
9% Australia
91%
Manufacturing Facilities Export countries
Domestic Export
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5

Manufacturing Facilities - Domestic

UNIT 1: Bagru, Jaipur, Rajasthan

UNIT 2: SEZ, Jaipur, Rajasthan

• Size: 20,488 (sq. mt.)

• Size: 24,139 (sq. mt.)

• Manufacturing Capacity: 4,71,164 (sq. mtrs. p.a.)

• Manufacturing Capacity: 5,21,454 (sq. mtrs. p.a.)

• Purpose: Processing of natural stones (marble, granite, quartzite)

• Purpose: Manufacturing of engineered stones

• Benefits: Strategically located near raw material sources.

• Benefits: Equipped with an R&D facility to develop and improve products.

: Minimizing logistics costs.

through shared resources, streamlined logistics and faster turnaround.

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6

Manufacturing Facilities – International

UNIT 3: Global Surfaces FZE, Dubai, UAE (Wholly Owned Subsidiary)

• Size: 39,657.63 sq. mt. (leased)

• Manufacturing Capacity: 6,22,895 (sq. mtrs. p.a.)

• Purpose: Manufacturing of engineered stones

• Benefits: Proximity to Jebel Ali Port helps optimize freight & transportation costs.

• : Located in a Free Trade Zone, benefiting from income tax exemption & free trade privileges.

• : Positioned to capitalize on growing demand for engineered stone in Dubai.

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7

International Subsidiaries

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Global Surfaces Inc. (USA)

• Global Surfaces Inc. (GSI), a wholly owned subsidiary of Global Surfaces Limited, was incorporated on April 20, 2020 in Delaware, USA.

• GSI is authorized to engage in the purchase, sale, supply, and distribution of quartz, marble, granite, and other natural and engineered stones across the United States.

• The incorporation of GSI aligns with the Group’s strategy to establish a direct presence in key international markets—particularly North America, a major consumer of premium surface materials.

Through this entity, Global Surfaces strengthens:

• Customer proximity and responsiveness in the U.S. market

• Distribution efficiency for engineered quartz and natural stones

• Its ability to serve both project-based and retail demand across the region GSI acts as a vital link between the Company’s global manufacturing operations and one of its largest export markets, reinforcing Global Surfaces’ commitment to global scale with localized reach.

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Global Surfaces FZE (UAE)

• Global Surfaces FZE, a wholly owned subsidiary of Global Surfaces Limited, was incorporated in 2021 in the Jebel Ali Free Zone, Dubai, UAE.

• The subsidiary operates a state-of-the-art manufacturing facility dedicated to engineered quartz surfaces.

• Strategically located near Jebel Ali Port, the facility offers significant logistical advantages, enabling efficient global exports and seamless access to key markets across the MENA region, Europe, and North America.

As a key component of the Group’s global strategy, Global Surfaces FZE:

• Strengthens supply chain resilience through dual-shore manufacturing

• Serves high-end project demand across the Middle East

• Operates within a Free Trade Zone, benefiting from tax exemptions and export duty waivers

• Utilizes exclusive technology licenses for producing patented engineered quartz in the MENA region

• This facility enhances Global Surfaces’ ability to meet rising global demand with improved margins, faster delivery, and a differentiated product portfolio.

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Superior Surfaces Inc. (SSI)

• Superior Surfaces Inc. (SSI) was incorporated on May 5, 2023, in the State of Texas, USA, as a strategic joint venture.

• Global Surfaces Limited holds a 50% equity stake and maintains board-level and key policy control, classifying SSI as a subsidiary within the Group structure.

• SSI focuses on the distribution of artificial stones, primarily engineered quartz surfaces, across the U.S. market.

• Formed in partnership with a local venture partner, the entity aims to strengthen Global Surfaces’ on-ground distribution network, enhance market responsiveness, and improve customer service across key U.S. regions.

Through SSI, Global Surfaces expands its strategic footprint in North America by:

• Establishing a dedicated distribution channel for artificial stones

• Accelerating last-mile delivery and project-based fulfillment

8

BUSINESS OVERVIEW

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Engineered Stones

• Quartz are natural stones that occur in clusters and do not form large stone blocks like granite or limestone. Due to this characteristic, it is unsuitable for direct use in countertops or other large slab applications.

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Revenue (INR Mn) Volume (Sqm/pa)
stone blocks like granite or limestone. Due to this characteristic, it is
unsuitable for direct use in countertops or other large slab applications.
• 1,950
To make quartz a viable option for such applications, it is transformed 3,83,756
into engineered quartz—a durable and versatile material created by
1,547 3,12,772
binding quartz particles with resins, pigments, and other elements. 1,441 2,90,915
• Engineered quartz comprises of 90% ground quartz and 10% pigments
and binders, ensuring superior strength, aesthetics, and consistency.
• Global Surfaces Engineered Quartz product portfolio has been
categorized into five series: Aurora, Kalmasa, Prismatic, Stratum and
Quartzite.
• The total capacity for the engineered stones stands at 11,44,540 SMT p.a. FY23 FY24 FY25 FY23 FY24 FY25
COTE ‘D’ AZZUR CARRARA MARMELLA CALACATTA ZARA ALEXENDRITA CELADON
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10

Manufacturing Process – Engineered Stones

Moulding

Polishing

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slab Loading longitudinal trimming transverse trimming Surface calibration –
slab bottom surface
Slab polishing section Surface calibration –
Slab Top Service
Slab cleaning station Slab quality check area Slabs unloading robot
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Slab polishing section Surface calibration – Slab Tilter
Slab Top Service
Slab cleaning station Slab quality check area Slabs unloading robot Packed bundles
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11

Marquartz-Technologically Advanced Premium Product

Strategic Advantage

• Global Surfaces FZE, a wholly-owned subsidiary of Global Surfaces Limited, entered into a License Agreement with SQIP, LLC, a Florida-based limited liability company.

• Under the terms of the Agreement, Global Surfaces has been granted non-transferable, non-sublicensable and exclusive rights and licenses to use the Licensed Patents and licensed know-how to develop, produce and manufacture the Licensed Products of engineered quartz stones exclusively in the Manufacturing Territory — i.e., the Middle East and North Africa ("MENA") region and FROR in India.

• Marquartz is a premium engineered quartz product having the aesthetic beauty of natural stones with the practical benefits of modern engineering.

• This patented product and technological know-how would significantly benefit the company to manufacture and market unique high value engineered quartz products.

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Distinctive Quality

Market Leadership Exclusive Market Niche

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Access to High-Value Projects

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12

Marquartz – Advantages

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Licensed Technology:

Key Innovation:

Technological Advantages:

• •Utilizes patented Non-Push-Up Vein Technology and PushUp Vein Technology

• •Employs proprietary RIFT VEINTM TECHNOLOGY and CONVERGENCETM TECHNOLOGY

• •Enables the manufacturing of quartz-based slabs that emulate the natural, random appearance of veins and color patterns found in natural stones like marble and granite.

• •Overcomes quartz's uniform appearance, allowing for singular or multiple color patterns and intricate veining

• •Replicates the random and intricate vein patterns of natural stone through a method analogous to geological rifting.

• •Involves creating patterns that emulate natural splitting or fracturing, resulting in uniquely beautiful and realistic stone appearances.

• •Over 20 utility patents secured in the past 7 years, demonstrating technological leadership.

• •Proprietary methods allow for creating the most natural, thin veining in the industry.

• •Use of premium raw material Cristobalite to produce the brightest white quartz surfaces with a translucent effects .

13

Natural Stones

• Natural stones are rocks that are quarried from the earth and used in various applications such as construction, flooring, countertops, and sculptures.

• They are formed through natural geological processes over millions of years and are known for their durability, uniqueness, and aesthetic appeal.

• The company's plant in Jaipur enables it to cater to the specific requirements of both domestic and international clients with its advanced cut-to-size technology setup.

• Product portfolio of natural stones are categorized into three series namely Granite, Marble and Quartzite.

• The total capacity for the natural stone stands at 4,71,164 SMT p.a.

Revenue (INR Mn) Volume (Sqm/pa)

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223 55,429
180
37,377
127
27,842
FY23 FY24 FY25 FY23 FY24 FY25
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MONA LISA
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CRYSTAL YELLOW
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FANTASY BROWN
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GOLD VENETTO
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RAIN FOREST BROWN
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14

Manufacturing Process – Natural Stones

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Selection of Block Raw Material Dressing Block Sawing

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Calibration & Packaging & Storing or Fibre Net Grinding Polishing Transportation

15

STRATEGIC OVERVIEW

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Growth Drivers

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Rising Demand for Aesthetic and Durable Surfaces

Increasing preference for luxury interiors in residential and

commercial spaces and growing use of quartz countertops in modern kitchens and bathrooms.

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Urbanization and infrastructure Growth

Rapid urbanization and expansion of real estate, hospitality, and commercial spaces fueling demand

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Strong Growth in Export
Markets
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Rising exports to developed nations and tariffs on Chinese quartz increasing opportunities for Indian manufacturers

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Technological Advancements & Innovation

Growth in customized and AI-driven manufacturing for better pattern replication and quality control

17

ESG

Global Surfaces Ltd. has implemented several green initiatives to promote sustainability and reduce environmental impact:

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Water Conservation: The Sustainable Product company has implemented Development: an advanced water treatment The company is committed to system that recycles 80% of creating eco-friendly Solar Energy Adoption: water, supporting the UAE’s Recycling and Waste products by using renewable In 2020, as part of its GoNet Zero 2050 targets and Reduction: energy and recycled materials Green Initiative, the company broader sustainability goals. Global Surfaces focuses on in its manufacturing installed solar panels at both The system recycles 4,000 recycling materials and processes. manufacturing units, liters of water per minute reducing waste during through a waste treatment generating approximately 6 production to minimize plant for reuse. Additionally, GWh of solar power for environmental impact. the company’s facilities are captive use. designed to collect and reuse rainwater, further enhancing water conservation efforts.

These initiatives reflect Global Surfaces Ltd commitment to environmental sustainability and responsible manufacturing practices.

18

FINANCIAL OVERVIEW

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Q2/H1-FY26 Financial Highlights/ Operational Highlights

Q4-FY21 Financial PerformanceQ2-FY26 Financial Performance

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Revenue
EBITDA EBITDA Margins
from Operations
INR 541 Mn INR (36) Mn (6.65)%
(+) 15.1% YoY
PAT Diluted
PAT
Margins EPS
INR (46) Mn (8.50)% INR (1.10)/Share
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Q2/H1-FY26 Operational Highlights

• Consolidated performance remained stable, with Dubai’s scale-up and higher contribution compensating for the continued softness in India caused by US tariff uncertainty.

• The Dubai plant recorded a meaningful improvement in utilization, rising to around 53%, supported by stronger traction in Middle East and North America. This has resulted in a structurally higher contribution from the facility compared to earlier quarters.

Q4-FY21 Financial PerformanceH1-FY26 Financial Performance

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Revenue
from Operations EBITDA EBITDA Margins
INR 1,286 Mn INR 43 Mn 3.34%
(+) 23.5% YoY
PAT Diluted
PAT
Margins EPS
INR (51) Mn (3.97)% INR (1.20)/Share
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• Consolidated profitability reflects the ongoing scale-up phase at Dubai, where depreciation and finance costs remain elevated. However, the narrowing of losses and improving margin trajectory indicate early benefits of operating leverage and better gross margins in diversified markets.

• India operations, though impacted by lower volumes, continued to maintain profitability at the standalone level due to strict cost discipline and higher other income, partly cushioning the domestic revenue decline.

• The Company’s strategic focus on market diversification, scaling presence in the Middle East and North Africa (MENA), and expanding its low-silica product portfolio is strengthening its market position and driving a shift toward a more diversified and resilient growth pathway.

20

Quarterly Consolidated Financial Performance

Particulars (INR Mn)	Q2-FY26	Q2-FY25	YOY	Q1-FY26	QOQ
Revenue from Operations	541	470	15.1%	745	(27.4)%
Total Expenses	577	453	27.4%	665	(13.2)%
EBIDTA	(36)	17	NA	80	NA
EBIDTA Margins (%)	(6.65)%	3.62%	NA	10.74%	NA
Depreciation and amortisation expenses	47	46	2.2%	44	6.8%
Finance costs	37	31	19.4%	37	NA
Other Income	92	10	NA	2	NA
PBT	(28)	(50)	(44.0)%	1	NA
Tax	18	12	50.0%	7	NA
PAT	(46)	(62)	(25.8)%	(6)	NA
PAT Margins (%)	(8.50)%	(13.19)%	469 Bps	(0.81)%	(769) Bps
Other Comprehensive Income	(4)	1	NA	-	NA
TotaI Comprehensive Income	(50)	(61)	(18.0)%	(6)	NA
Diluted EPS (INR)	(1.10)	(1.51)	(27.2)%	(0.10)	NA

21

Half Yearly Financial Performance

Particulars (INR Mn)	H1-FY26	H1-FY25	YOY
Revenue from Operations	1,286	1,041	23.5%
Total Expenses	1,243	948	31.1%
EBIDTA	43	93	(53.8)%
EBIDTA Margins (%)	3.34%	8.93%	(559) Bps
Depreciation and amortisation expenses	91	92	(1.1)%
Finance costs	73	65	12.3%
Other Income	94	17	NA
PBT	(27)	(47)	(42.6)%
Tax	24	28	(14.3)%
PAT	(51)	(75)	(32.0)%
PAT Margins (%)	(3.97)%	(7.20)%	323 Bps
Other Comprehensive Income	(5)	1	NA
TotaI Comprehensive Income	(56)	(74)	(24.3)%
Diluted EPS (INR)	(1.20)	(1.80)	(33.3)%

22

Historical Consolidated Income Statement

Particulars (INR Mn)	FY23	FY24	FY25	H1-FY26
Revenue from Operations	1,781	2,253	2,076	1,286
Total Expenses	1,426	1,903	2,056	1,243
EBIDTA	355	350	20	43
EBIDTA Margins (%)	19.93%	15.53%	0.96%	3.34%
Depreciation and amortisation expenses	94	89	187	91
Finance costs	36	45	154	73
Other Income	28	37	72	94
PBT	253	253	(249)	(27)
Tax	11	55	40	24
PAT	242	198	(289)	(51)
PAT Margins (%)	13.59%	8.79%	(13.92)%	(3.97)%
Other Comprehensive Income	15	6	4	(5)
TotaI Comprehensive Income	257	204	(285)	(56)
Diluted EPS (INR)	7.10	4.41	(6.73)	(1.20)

23

Historical Consolidated Balance Sheet

Particulars (INR Mn) FY24 FY25 H1-FY26	Particulars (INR Mn) FY24 FY25 H1-FY26	Particulars (INR Mn) FY24 FY25 H1-FY26	Particulars (INR Mn) FY24 FY25 H1-FY26
EQUITY AND LIABILITIES
Equity Share Capital	424	424	424
Other Equity	2,881	2,600	2,540
Non Controlling Interest	20	16	17
Total Equity	3,325	3,040	2,981
Financial Liabilities
Borrowings	525	523	500
Other Financial Liabilities	462	474	485
Provisions	4	10	12
Total Non Current Liabilities	991	1,007	997
Financial Liabilities
Borrowings	459	998	1,132
Trade Payables	386	461	518
Other Financial Liabilities	38	33	36
Current Tax Liabilities	6	4	11
Provisions	1	4	4
Other current liabilities	12	28	49
Total Current Liabilities	902	1,528	1,750
TOTAL EQUITY AND LIABILITIES	5,218	5,575	5,728

Particulars (INR Mn) FY24 FY25 H1-FY26	Particulars (INR Mn) FY24 FY25 H1-FY26	Particulars (INR Mn) FY24 FY25 H1-FY26	Particulars (INR Mn) FY24 FY25 H1-FY26
ASSETS
Property, Plant and Equipment	2,443	2,375	2,405
Capital WIP	1	-	-
Right-of-use Assets	496	486	487
Intangible Assets	3	2	2
Loans & Other Financial Assets	27	31	32
Income Tax Assets	29	45	39
Deferred Tax Assets (Net)	214	199	191
Other Non-current Assets	3	17	13
Total non-current assets	3,216	3,155	3,169
Current Assets
Inventories	768	948	950
Financial Assets
Investments	2	2	2
Trade Receivables	1,099	1,277	1,295
Cash and cash Equivalents	26	28	48
Other Bank Balances	29	44	59
Loans & other financial assets	19	15	14
Other Current Assets	59	106	191
Total Current Assets	2,002 2,420 2,559
Total Assets	5,218	5,575	5,728

24

Consolidated Financial Performance

Operational Revenue (INR Mn)

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2,253
2,076
1,781
1,286
FY23 FY24 FY25 H1-FY26
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Debt/Equity (x)
0.55
0.50
0.46
0.30
FY23 FY24 FY25 H1-FY26
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PAT (INR Mn) & PAT Margins (%)
242
198
13.59%
8.79%
FY23 FY24 FY25 H1-FY26
(51)
(3.97)%
(13.92)%
(289)
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EBITDA (INR Mn) & EBITDA Margin 242
(%) 198
355 350
13.59%
8.79%
FY23 FY24 FY25 H1-FY26
19.93% (51)
15.53%
(3.97)%
43
20 (13.92)%
0.96% 3.34% (289)
FY23 FY24 FY25 H1-FY26
Net Worth (INR Mn)
Working Capital Days
3,325
3,040 2,981
178
2,613
164
157
FY23 FY24 FY25 H1-FY26 FY23 FY24 FY25
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25

Capital Market Slide

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Stock Price (As on 30 [th ] September, 2025)
0%
-10%
-20%
-30%
-40%
-50%
-60%
Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25
Global Surfaces Sensex
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Price Data (As on 30th September, 2025)	INR
Face Value	10.0
CMP	85.6
52 Week H/L	217.0/85.0
Market Cap (INR Mn)	3,625.8
Shares O/S (Mn)	42.4
Avg. Vol. ('000)	188.1

Shareholding Pattern (As on 30[th] September, 2025)

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25.99%
0.76%
Promoter
Public
FII
73.25%
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26

Disclaimer

Global Surfaces Limited

No representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the information or opinions contained in this presentation. Such information and opinions are in all events not current after the date of this presentation. Certain statements made in this presentation may not be based on historical information or facts and may be "forward looking statements" based on the currently held beliefs and assumptions of the management of Global Surfaces Limited, which are expressed in good faith and in their opinion reasonable, including those relating to the Company ’ s general business plans and strategy, its future financial condition and growth prospects and future developments in its industry and its competitive and regulatory environment.

Forward-looking statements involve known and unknown risks, uncertainties and other factors, which may cause the actual results, financial condition, performance or achievements of the Company or industry results to differ materially from the results, financial condition, performance or achievements expressed or implied by such forward-looking statements, including future changes or developments in the Company ’ s business, its competitive environment and political, economic, legal and social conditions. Further, past performance is not necessarily indicative of future results. Given these risks, uncertainties and other factors, viewers of this presentation are cautioned not to place undue reliance on these forward-looking statements. The Company disclaims any obligation to update these forward-looking statements to reflect future events or developments. This presentation is for general information purposes only, without regard to any specific objectives, financial situations or informational needs of any particular person. This presentation does not constitute an offer or invitation to purchase or subscribe for any securities in any jurisdiction, including the United States. No part of it should form the basis of or be relied upon in connection with any investment decision or any contract or commitment to purchase or subscribe for any securities. None of our securities may be offered or sold in the United States, without registration under the U.S. Securities Act of 1933, as amended, or pursuant to an exemption from registration there from.

This presentation is confidential and may not be copied or disseminated, in whole or in part, and in any manner.

Valorem Advisors Disclaimer:

Valorem Advisors is an Independent Investor Relations Management Service company. This Presentation has been prepared by Valorem Advisors based on information and data which the Company considers reliable, but Valorem Advisors and the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. Valorem Advisors also hereby certifies that the directors or employees of Valorem Advisors do not own any stock in personal or company capacity of the Company under review.

For further details, please feel free to contact our Investor Relations Representatives:

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Mr. Anuj Sonpal Valorem Advisors Tel: +91-22-4903 9500 Email: globalsurfaces@valoremadvisors.com Investor Kit Link: https://www.valoremadvisors.com/global

27

THANK YOU

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