Board Meeting Details

The meeting was held on Friday, 13th November 2026 at the Registered Office of the Company. The meeting commenced at 11:00 AM (IST) and concluded at 12:30 PM (IST).

Standalone Financial Results (₹ in Lakhs)

Quarter Ended 30 September 2026:

  • Revenue from Operations: ₹11,237.37
  • Other Income: ₹26.40
  • Total Income: ₹11,263.77
  • Total Expenses: ₹10,844.02
  • Profit Before Tax: ₹419.75
  • Tax Expense: ₹112.55 (Current Tax: ₹105.20, Deferred Tax: ₹1.58, Short/Excess of Income Tax of Previous Years: ₹5.77)
  • Profit for the Period: ₹307.20
  • Basic EPS: ₹5.06
  • Diluted EPS: ₹5.06

Quarter Ended 30 June 2026:

  • Revenue from Operations: ₹10,129.14
  • Profit Before Tax: ₹338.29
  • Profit for the Period: ₹252.00
  • Basic EPS: ₹4.15

Quarter Ended 30 September 2025:

  • Revenue from Operations: ₹7,407.40
  • Profit Before Tax: ₹279.00
  • Profit for the Period: ₹204.06
  • Basic EPS: ₹3.36

Half Year Ended 30 September 2026:

  • Revenue from Operations: ₹21,366.51
  • Profit Before Tax: ₹758.04
  • Profit for the Period: ₹559.20
  • Basic EPS: ₹9.22

Half Year Ended 30 September 2025:

  • Revenue from Operations: ₹11,917.25
  • Profit Before Tax: ₹358.77
  • Profit for the Period: ₹260.88
  • Basic EPS: ₹4.92

Year Ended 31 March 2026 (Audited):

  • Revenue from Operations: ₹29,174.87
  • Profit Before Tax: ₹1,100.42
  • Profit for the Period: ₹802.37
  • Basic EPS: ₹14.12

Standalone Balance Sheet (₹ in Lakhs)

As at 30th September 2026:

  • Share Capital: ₹606.84
  • Reserves and Surplus: ₹3,580.78
  • Long-Term Borrowings: ₹825.79
  • Short-Term Borrowings: ₹6,013.15
  • Total Equity and Liabilities: ₹11,395.13
  • Property Plant and Equipment: ₹573.31
  • Intangible Assets: ₹11.60
  • Inventories: ₹3,990.41
  • Trade Receivables: ₹5,029.93
  • Cash and Cash Equivalents: ₹265.16
  • Total Assets: ₹11,395.13

As at 31st March 2026:

  • Share Capital: ₹606.84
  • Reserves and Surplus: ₹3,021.58
  • Long-Term Borrowings: ₹86.74
  • Short-Term Borrowings: ₹4,325.56
  • Total Equity and Liabilities: ₹8,421.53

Standalone Cash Flow Statement (Half Year Ended 30 September 2026)

  • Net Cash from Operating Activities: ₹-1,659.68
  • Net Cash from Investing Activities: ₹-285.84
  • Net Cash from Financing Activities: ₹2,074.53
  • Net Increase in Cash: ₹129.02
  • Cash at End of Period: ₹265.16

Consolidated Financial Results (₹ in Lakhs)

Quarter Ended 30 September 2026:

  • Revenue from Operations: ₹11,234.19
  • Profit Before Tax: ₹396.14
  • Profit for the Period: ₹284.85
  • Net Profit attributable to Owners: ₹286.87
  • Minority Interest: ₹-2.02
  • Basic EPS: ₹4.73

Half Year Ended 30 September 2026:

  • Revenue from Operations: ₹21,364.75
  • Profit Before Tax: ₹719.65
  • Profit for the Period: ₹522.80
  • Net Profit attributable to Owners: ₹526.12
  • Minority Interest: ₹-3.32
  • Basic EPS: ₹8.67

Consolidated Balance Sheet (₹ in Lakhs)

As at 30th September 2026:

  • Share Capital: ₹606.84
  • Reserves and Surplus: ₹3,530.35
  • Minority Interest: ₹31.14
  • Long-Term Borrowings: ₹825.79
  • Short-Term Borrowings: ₹6,013.15
  • Total Equity and Liabilities: ₹11,382.61
  • Property Plant and Equipment: ₹694.82
  • Intangible Assets: ₹19.53
  • Inventories: ₹4,065.95
  • Trade Receivables: ₹5,024.65
  • Cash and Cash Equivalents: ₹271.45
  • Total Assets: ₹11,382.61

Consolidated Cash Flow Statement (Half Year Ended 30 September 2026)

  • Net Cash from Operating Activities: ₹-1,796.10
  • Net Cash from Investing Activities: ₹-238.25
  • Net Cash from Financing Activities: ₹2,153.84
  • Net Increase in Cash: ₹119.49
  • Cash at End of Period: ₹271.45

Subsidiary Information

The consolidated financial results include the results of Esthara Jewels Private Limited (CIN: U32111KL2025PTC099500), a subsidiary company.

Auditor Review

The financial results were reviewed by Kumar & Biju Associates LLP, Chartered Accountants, who issued limited review reports stating that nothing has come to their attention that causes them to believe the statements contain any material misstatement.

Additional Information

The company is engaged in manufacturing and trading of gold and silver jewellery with no separate reportable segments. Figures of the previous year have been regrouped/rearranged wherever necessary. The information is being uploaded on the company website www.ajcjewel.com.