Summary of Key Information:

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

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

Audit Opinion:

Limited Review Report - No qualifications or modifications noted

Auditor’s Comment:

Statutory auditors Jeevan Jagetiya & Co conducted limited review. Nothing came to their attention that causes them to believe the statement contains material misstatement or has not disclosed required information per SEBI LODR Regulations.

Key Financial Highlights [in Lakh except per share data]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹75,990.36 (vs ₹96,765.39 in Q2 FY26 - 21.5% decrease)
  • Total Income: ₹76,127.49 (vs ₹96,774.39 in Q2 FY26)
  • Net Profit: ₹3,974.45 (vs ₹5,146.05 in Q2 FY26 - 22.8% decrease)
  • EPS: Basic ₹17.41, Diluted ₹17.37 (vs ₹22.57 and ₹22.56 in Q2 FY26)

Quarter Ended June 30, 2026:

  • Revenue from Operations: ₹85,239.97
  • Net Profit: ₹6,444.95
  • EPS: Basic ₹28.23, Diluted ₹28.16

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,61,230.33 (vs ₹1,50,802.51 in H1 FY26 - 6.9% increase)
  • Total Income: ₹1,61,490.29
  • Net Profit: ₹10,419.39 (vs ₹8,788.42 in H1 FY26 - 18.6% increase)
  • EPS: Basic ₹45.64, Diluted ₹45.53

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹4,06,512.83
  • Net Profit: ₹21,184.04
  • EPS: Basic ₹92.97, Diluted ₹92.84

Expenses Analysis:

Quarter Ended September 30, 2026:

  • Cost of materials consumed: ₹7,643.42
  • Purchases of stock-in-trade: ₹75,642.97
  • Changes in inventories: (₹16,302.87)
  • Employee benefit expense: ₹1,209.46
  • Finance Costs: ₹543.96
  • Depreciation and amortization: ₹262.32
  • Other Expenses: ₹1,820.15
  • Total Expenses: ₹70,819.40

Tax Expense:

Quarter Ended September 30, 2026:

  • Current Tax: ₹1,329.60
  • Deferred Tax: ₹4.05
  • Total Tax: ₹1,333.65

Segment-wise Performance:

The company has only one reportable segment: Gems & Jewellery, which includes Wholesale and Retail Trade and Manufacturing of Jewellery and Ornaments.

Corporate Actions:

Not Specified

Balance Sheet Highlights as of September 30, 2026 [in Lakh]:

Assets:

  • Total Assets: ₹1,39,528.55 (vs ₹1,14,261.67 as of March 31, 2026)
  • Non-Current Assets: ₹9,276.86
  • Current Assets: ₹1,30,251.69 (including Inventories: ₹1,25,006.53, Cash and cash equivalents: ₹1,635.27)

Equity & Liabilities:

  • Equity Share Capital: ₹2,282.79
  • Other Equity: ₹71,632.41
  • Total Equity: ₹73,915.21
  • Non-Current Liabilities: ₹2,089.89
  • Current Liabilities: ₹63,523.45 (including Borrowings: ₹35,409.89)

Cash Flow Highlights for H1 FY27 [in Lakh]:

  • Net Cash Flow from Operating Activities: (₹6,630.06)
  • Net Cash from Investment Activities: (₹342.19)
  • Net Cash from Financing Activities: ₹6,032.07
  • Net Change in Cash and Cash Equivalents: (₹940.19)
  • Closing Cash and Cash Equivalents: ₹1,635.27

Other Significant Information:

  • Paid-up equity share capital: ₹2,282.79 lakh with face value of ₹10/- per share
  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • The statement will be published in newspapers in the prescribed format

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