Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Standalone Financial Results

Audit Opinion:

Clean Opinion - Limited Review Report states no material misstatements found

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended 30-09-2026:

  • Revenue from Operations: ₹7,795.11 (Q2 FY26: ₹10,240.39 | Q1 FY27: ₹6,479.07)
  • Total Income: ₹7,848.95 (Q2 FY26: ₹10,241.20 | Q1 FY27: ₹6,479.92)
  • EBITDA: Not separately disclosed
  • Net Profit: ₹734.91 (Q2 FY26: ₹846.95 | Q1 FY27: ₹520.61)
  • EPS: ₹0.22 (Basic & Diluted, not annualized)

Half Year Ended 30-09-2026:

  • Revenue from Operations: ₹14,274.18 (H1 FY26: ₹15,535.70)
  • Total Income: ₹14,325.28 (H1 FY26: ₹15,536.95)
  • Net Profit: ₹1,255.52 (H1 FY26: ₹1,164.02)
  • EPS: ₹0.38 (Basic & Diluted, not annualized)

Year Ended 31-03-2026 (Audited):

  • Revenue from Operations: ₹31,720.85
  • Total Income: ₹31,735.56
  • Net Profit: ₹1,856.40
  • EPS: ₹0.56

Other Equity:

  • As at 31st March 2026: ₹13,341.65 lakh

Cash and Cash Equivalents:

  • As at 30-09-2026: ₹6.06 lakh (31-03-2026: ₹739.20 lakh)

Debt:

  • Current Borrowings: ₹102.56 lakh (31-03-2026: ₹0 lakh)
  • Finance Costs: ₹0.08 lakh (Q2), ₹0.22 lakh (H1)

Segment-wise Performance:

The Company is engaged in a single business segment of manufacture and sale of gold jewellery ('Jewellery Business') and hence there are no separate reportable segments as per Ind AS 108.

Quantitative Sales Data:

  • Q2 FY27 Sales: 154.53 Kgs (Q2 FY26: 45.07 Kgs) - 242.85% growth
  • H1 FY27 Sales: 243.93 Kgs (H1 FY26: 217.10 Kgs) - 12.36% growth

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were mentioned in this filing.

Other Significant Information:

Balance Sheet Position as at 30-09-2026:

  • Total Assets: ₹19,141.59 lakh (31-03-2026: ₹17,312.08 lakh)
  • Inventories: ₹13,317.99 lakh (31-03-2026: ₹12,416.91 lakh)
  • Trade Receivables: ₹3,324.75 lakh (31-03-2026: ₹2,407.56 lakh)
  • Investments: ₹1,272.56 lakh (31-03-2026: ₹790.86 lakh)
  • Total Equity: ₹18,000.26 lakh (31-03-2026: ₹16,674.80 lakh)

Cash Flow Highlights (H1 FY27):

  • Cash from Operating Activities: (₹245.46) lakh
  • Cash from Investing Activities: (₹590.02) lakh
  • Cash from Financing Activities: ₹102.34 lakh
  • Net Decrease in Cash: (₹733.14) lakh

No forward-looking guidance, management outlook, exceptional items, or changes in accounting policy were disclosed.