Financial Performance Highlights (₹ in Lakhs)

Income Statement:

  • Revenue from operations: ₹1,128.31 (H1 FY27) vs. ₹1,511.59 (H1 FY26) - 25% decrease YoY
  • Total expenses: ₹1,113.65 (H1 FY27) vs. ₹1,482.70 (H1 FY26)
  • Profit before tax: ₹14.66 (H1 FY27) vs. ₹28.89 (H1 FY26) - 49% decrease YoY
  • Net profit for the period: ₹10.97 (H1 FY27) vs. ₹21.23 (H1 FY26) - 48% decrease YoY
  • Total comprehensive income: ₹10.97 (H1 FY27) vs. ₹21.23 (H1 FY26)
  • Earnings per share (Basic & Diluted): ₹0.29 (H1 FY27) vs. ₹0.57 (H1 FY26)

Balance Sheet Position (as of September 30, 2026):

  • Total assets: ₹575.57 lakh vs. ₹563.28 lakh (March 31, 2026)
  • Inventories: ₹487.31 lakh (22% increase from ₹399.98 lakh at March 31, 2026)
  • Trade receivables: ₹30.21 lakh (65% decrease from ₹86.44 lakh at March 31, 2026)
  • Cash & cash equivalents: ₹25.55 lakh
  • Bank balances (other): ₹7.08 lakh
  • Property, plant and equipment: ₹9.24 lakh (decreased from ₹10.42 lakh)
  • Total equity: ₹563.45 lakh (increased from ₹552.48 lakh)
  • Paid-up equity share capital: ₹373.90 lakh (unchanged, face value ₹10 each)

Cash Flow Statement (H1 FY27):

  • Net cash used in operating activities: ₹(12.50) lakh
  • Net cash from investing activities: ₹0.05 lakh
  • Net cash from financing activities: ₹0.00 lakh
  • Net decrease in cash: ₹(12.45) lakh
  • Cash and cash equivalents at period end: ₹52.63 lakh

Key Operational Metrics

  • The company operates in a single reportable business segment of trading in bullion (gold and silver), jewellery, and securities.
  • Inventories valued at lower of cost and net realizable value, certified by management.
  • Depreciation provided on straight-line method as per Schedule II of Companies Act, 2013.
  • Current tax provision made on estimated basis; deferred tax to be determined at year-end.

Related Party Transactions

  • Other current liabilities include ₹1.56 lakh being advance received from Amanaya Precious Metals LLP, a Promoter Group entity.
  • Transactions undertaken in ordinary course of business on arm's length basis.

Auditor Review

  • Statutory auditors M/s R K Dingliwal & Associates (FRN: 010609N) conducted limited review.
  • Issued unmodified conclusion with no material misstatements identified.
  • Review conducted in accordance with Standard on Review Engagement (SRE) 2410.

Additional Information

  • Previous period figures have been regrouped/reclassified for comparability.