Summary of Key Information:
Reporting Period: Quarter Ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results
Audit Opinion:
Clean opinion - Limited review report with no qualifications or modifications
Key Financial Highlights [₹ Lakhs except per share data]:
Standalone Results:
Revenue from Operations: ₹236.69 lakh (Q1 FY27) vs ₹115.04 lakh (Q1 FY26) - 106% increase YoY
Total Income: ₹236.69 lakh (Q1 FY27) vs ₹115.04 lakh (Q1 FY26)
Other Income: Not specified
Expenses:
Cost of materials consumed/Purchase of Stock in Trade: ₹192.37 lakh
Changes in inventories: ₹7.02 lakh
Employee benefits expense: ₹9.42 lakh
Finance costs: ₹0.01 lakh
Depreciation and amortisation expense: ₹5.06 lakh
Other expenses: ₹15.32 lakh
Total Expenses: ₹229.20 lakh
Profit before exceptional items and tax: ₹7.49 lakh vs ₹2.39 lakh (Q1 FY26) - 213% increase YoY
Exceptional items: None
Profit Before Tax: ₹7.49 lakh
Tax Expense: ₹0 (Current Tax: ₹0, Deferred Tax: ₹0)
Profit after Tax: ₹7.49 lakh vs ₹2.39 lakh (Q1 FY26) - 213% increase YoY
Other Comprehensive Income/(Loss): ₹0
Total Comprehensive Income: ₹7.49 lakh
Paid-up Equity Share Capital: ₹294.84 lakh (Face Value ₹10/- per share, 29,484,000 shares)
Other Equity: ₹0
Earning Per Share in ₹ (Not Annualised):
- Basic EPS: ₹0.03 vs ₹0.01 (Q1 FY26)
- Diluted EPS: ₹0.03 vs ₹0.01 (Q1 FY26)
Segment-wise Performance:
The company operates in a single segment (Gems & Jewellery), hence segmental reporting as required under Accounting Standard 17 is not applicable.
Corporate Actions:
No dividends declared
No share split, bonus issue, buyback, or capital structure changes announced
No capital raising activities mentioned
Other Significant Information:
The company was formerly known as Lypsa Gems & Jewellery Limited
No major capex approvals, acquisitions, business transfers, or change in accounting policy disclosed
No forward-looking guidance or management outlook provided