The Board approved the following:

  • 1. Un-audited standalone financial results of the Company for the quarter and half year ended September 30, 2026 together with the Limited Review Report thereon by the Statutory Auditor of the Company as per Regulation 33 of the SEBI (LODR) Regulations, 2015
  • 2. All other businesses as per agenda circulated

Financial Results Highlights (Standalone, in ₹ Lakhs)

Income Statement:

Quarter Ended 30-09-2026 (Q2 FY27):

  • Revenue from operations: ₹7,795.11
  • Other Income: ₹53.84
  • Total Income: ₹7,848.95
  • Profit before tax: ₹987.30
  • Tax expense: ₹252.39 (Current Tax: ₹252.72, Deferred Tax: ₹-0.33)
  • Net Profit after tax: ₹734.91
  • Other comprehensive income: ₹0.14
  • Total comprehensive income: ₹735.05

Quarter Ended 30-09-2025 (Q2 FY26):

  • Revenue from operations: ₹6,479.07
  • Other Income: ₹0.85
  • Total Income: ₹6,479.92
  • Profit before tax: ₹718.70
  • Tax expense: ₹198.21 (Current Tax: ₹180.88, Deferred Tax: ₹17.33)
  • Net Profit after tax: ₹520.61
  • Other comprehensive income: ₹69.81
  • Total comprehensive income: ₹590.42

Half Year Ended 30-09-2026 (H1 FY27):

  • Revenue from operations: ₹14,274.18
  • Other Income: ₹51.10
  • Total Income: ₹14,325.28
  • Profit before tax: ₹1,706.01
  • Tax expense: ₹450.49 (Current Tax: ₹433.61, Deferred Tax: ₹16.88)
  • Net Profit after tax: ₹1,255.52
  • Other comprehensive income: ₹69.95
  • Total comprehensive income: ₹1,325.47

Half Year Ended 30-09-2025 (H1 FY26):

  • Revenue from operations: ₹10,240.39
  • Other Income: ₹0.81
  • Total Income: ₹10,241.20
  • Profit before tax: ₹1,130.76
  • Tax expense: ₹283.81 (Current Tax: ₹282.95, Deferred Tax: ₹0.86)
  • Net Profit after tax: ₹846.95
  • Other comprehensive income: ₹4.09
  • Total comprehensive income: ₹851.04

Year Ended 31-03-2026 (FY26):

  • Revenue from operations: ₹31,720.85
  • Other Income: ₹14.71
  • Total Income: ₹31,735.56
  • Profit before tax: ₹2,504.56
  • Tax expense: ₹648.16 (Current Tax: ₹611.54, Deferred Tax: ₹36.62)
  • Net Profit after tax: ₹1,856.40
  • Other comprehensive income: ₹151.27
  • Total comprehensive income: ₹2,007.67

Key Metrics:

  • Paid-up Equity Share Capital: ₹3,333.15 lakhs (Face Value of ₹1 each)
  • Earnings per share (EPS) not fully quantified but implied calculations show improvement

Balance Sheet Position (as at 30-09-2026):

  • Total Assets: ₹19,141.59 lakhs
  • Inventories: ₹13,317.99 lakhs
  • Trade Receivables: ₹3,324.75 lakhs
  • Cash and Cash Equivalents: ₹6.06 lakhs
  • Total Equity: ₹18,000.26 lakhs
  • Current Liabilities: ₹1,134.00 lakhs

Cash Flow Statement (H1 FY27):

  • Cash flow from operating activities: ₹(245.46) lakhs
  • Cash flow from investing activities: ₹(590.02) lakhs
  • Cash flow from financing activities: ₹102.34 lakhs
  • Net decrease in cash and cash equivalents: ₹(733.14) lakhs
  • Cash and cash equivalents at beginning: ₹739.20 lakhs
  • Cash and cash equivalents at end: ₹6.06 lakhs

Supplementary Information

Gold Sales Quantitative Details:

  • Q2 FY27 Sales: 154.53 kgs (vs. 145.07 kgs in Q2 FY26) - 6.52% growth
  • H1 FY27 Sales: 243.93 kgs (vs. 217.10 kgs in H1 FY26) - 12.36% growth

Segment Information:

The Company is engaged in the manufacture and sale of gold jewellery and articles ('Jewellery Business') with no separate reportable segments as per Ind AS 108. There are no material individual markets outside India.