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 issued by statutory auditors with no qualifications or modifications noted.
Key Financial Highlights [₹ Lakhs except per share data]:
Standalone Results:
Quarter Ended June 30, 2026 (Unaudited):
- Revenue from Operations: ₹236.69 lakh
- Total Income: ₹236.69 lakh
- Profit Before Tax: ₹7.49 lakh
- Tax Expense: ₹0.00
- Profit After Tax: ₹7.49 lakh
- Earnings Per Share (Basic): ₹0.03
- Earnings Per Share (Diluted): ₹0.03
- Paid-up Equity Share Capital: ₹294.84 lakh (Face Value ₹10/- per share)
- Other Equity: ₹0.00
Comparative Performance:
- Revenue from Operations YoY: Increased 106% from ₹115.04 lakh (Q1 FY26)
- Revenue from Operations QoQ: Increased significantly from ₹4.00 lakh (Q4 FY26)
- Net Profit YoY: Increased from ₹2.39 lakh (Q1 FY26)
- Net Profit QoQ: Decreased from ₹34.66 lakh (Q4 FY26)
Expense Breakdown for Q1 FY27:
- 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
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:
Not Specified
Other Significant Information:
- The previous period figures have been regrouped wherever necessary
- The company changed its name from Lypsa Gems & Jewellery Limited to Aurus Gem Corporation Limited
- Company address: Wing A, 2nd Block, 202-302, Orchid Complex, Opp. HDFC Bank, Chhapi-Pirojpura Road, Chhapi, Vadgam, Banaskantha, Gujarat - 385210