Key Financial Figures - Standalone (Rs. in Lakh)

Half Year Ended September 30, 2026 (H1 FY27)

  • Revenue From Operations: ₹3,432.88
  • Other Income: ₹4.61
  • Total Income: ₹3,437.49
  • Total Expenses: ₹3,431.37
  • Profit Before Tax: ₹6.12
  • Tax Expense: ₹6.19 (Current Tax: ₹1.70; Deferred Tax: -₹7.89)
  • Net Profit for Period: ₹12.31
  • Basic EPS (not annualized): ₹0.03
  • Diluted EPS (not annualized): ₹0.03

Half Year Ended September 30, 2025 (H1 FY26) - Comparative

  • Revenue From Operations: ₹4,924.32
  • Other Income: ₹0.15
  • Total Income: ₹4,924.47
  • Total Expenses: ₹4,888.18
  • Profit Before Tax: ₹36.30
  • Tax Expense: ₹2.62
  • Net Profit for Period: ₹33.67
  • Basic EPS (not annualized): ₹0.29
  • Diluted EPS (not annualized): ₹0.29

Key Financial Figures - Consolidated (Rs. in Lakh)

Half Year Ended September 30, 2026 (H1 FY27)

  • Revenue From Operations: ₹15,517.01
  • Other Income: ₹4.61
  • Total Income: ₹15,521.62
  • Total Expenses: ₹14,623.63
  • Profit Before Tax: ₹897.99
  • Tax Expense: ₹6.19 (Current Tax: ₹1.70; Deferred Tax: -₹7.89)
  • Net Profit for Period: ₹904.17
  • Basic EPS (not annualized): ₹1.91
  • Diluted EPS (not annualized): ₹1.91

Half Year Ended September 30, 2025 (H1 FY26) - Comparative

  • Revenue From Operations: ₹4,924.32
  • Other Income: ₹0.15
  • Total Income: ₹4,924.48
  • Total Expenses: ₹4,888.18
  • Profit Before Tax: ₹36.30
  • Tax Expense: ₹2.62
  • Net Profit for Period: ₹33.67
  • Basic EPS (not annualized): ₹0.29
  • Diluted EPS (not annualized): ₹0.29

Consolidated Entities

The consolidated results include:

  • Holding Company: Dev Labtech Venture Limited
  • Wholly owned subsidiary: Dev Labitech Venture INC
  • Wholly owned subsidiary: Dev Labtech Trading FZCO

Cash Flow Statements

Standalone Cash Flow (H1 FY27, Rs. in Lakh)

  • Net Cash Flow From Operating Activities: ₹465.05
  • Net Cash Flow From Investment Activities: -₹72.66
  • Net Cash Flow From Financing Activities: ₹527.56
  • Net Change in Cash: -₹10.15
  • Opening Cash: ₹20.09
  • Closing Cash: ₹9.94

Consolidated Cash Flow (H1 FY27, Rs. in Lakh)

  • Net Cash Flow From Operating Activities: ₹351.52
  • Net Cash Flow From Investment Activities: -₹72.63
  • Net Cash Flow From Financing Activities: ₹581.10
  • Net Change in Cash: ₹156.95
  • Opening Cash: ₹37.06
  • Closing Cash: ₹194.01

Significant Corporate Actions During H1 FY27

Approved via Postal Ballot (Results declared April 29, 2026)

1. Increased Authorized Share Capital from ₹15.00 crore to ₹25.00 crore

2. Alteration of Object Clause of Memorandum of Association

3. Stock split of every 1 equity share of ₹10 face value into 2 equity shares of ₹5 face value

4. 1:1 bonus issue (1 new bonus share for every 1 existing share of ₹5 each)

Board Approval (May 18, 2026)

  • Allotment of 2,37,26,278 fully paid-up bonus equity shares of ₹5 each to eligible shareholders as of record date May 15, 2026
  • Bonus shares issued by capitalizing Securities Premium Account amounting to ₹11,86,31,390

Capital Structure Impact

  • Paid-up equity share capital increased from ₹11,86,31,390 (2,37,26,278 shares of ₹5 each) to ₹23,72,62,780 (4,74,52,556 shares of ₹5 each)
  • ISIN changed to INE0NIJ01025 due to stock split
  • BSE Limited granted listing and trading approval for the new equity shares

Post-Period Events (After September 30, 2026)

Shareholder Approval (November 5, 2026)

1. Increased Authorized Share Capital from ₹25.00 crore to ₹31.00 crore

2. Issuance of up to 1,37,00,000 convertible warrants at ₹13 each, convertible into equity shares of ₹5 face value with ₹8 premium, aggregating ₹17.81 crore

  • To be issued to Promoter/Promoter Group and Non-Promoters on preferential basis

Current Status

  • Company has applied for in-principle approval from BSE Limited for the preferential issue of convertible warrants

Regulatory and Compliance Information

  • Financial results prepared in accordance with Accounting Standards under Companies Act, 2013
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Statutory auditors (HAR & Co., FRN No: 142923W) conducted limited review as per Regulation 33 of SEBI LODR
  • Company primarily engaged in manufacturing polished diamonds and lab grown diamonds (single business segment)
  • Company has not adopted Indian Accounting Standards (IND AS) due to SME Exchange exemption
  • No investor complaints pending as of September 30, 2026