Gemstone Investments Limited submitted its unaudited standalone financial results for the quarter and nine months ended December 31, 2025, along with the limited review report from its auditors. The results were approved by the board of directors at their meeting held on February 13, 2026, and submitted to the exchange on May 30, 2026.

Financial Performance (Quarter Ended December 31, 2025)

  • Total Income: ₹58.03 lakh, comprising:
  • Revenue from operations: ₹58.02 lakh
  • Other income: ₹0.01 lakh
  • Total Expenses: ₹81.94 lakh, comprising:
  • Employee benefits expenses: ₹8.80 lakh
  • Finance cost: ₹1.63 lakh
  • Depreciation and amortization: ₹0.47 lakh
  • Other expenses: ₹62.66 lakh
  • Bad debt written off: ₹8.38 lakh
  • Loss before tax: ₹23.91 lakh
  • Tax expenses: ₹2.89 lakh
  • Net loss for the quarter: ₹26.80 lakh
  • Earnings per share (Basic): -₹0.04
  • Earnings per share (Diluted): -₹0.01

Financial Performance (Nine Months Ended December 31, 2025)

  • Total Income: ₹131.60 lakh, comprising:
  • Revenue from operations: ₹131.60 lakh
  • Other income: ₹0.01 lakh
  • Total Expenses: ₹118.63 lakh
  • Profit before tax: ₹12.97 lakh
  • Tax expenses: ₹11.25 lakh
  • Net profit for nine months: ₹1.72 lakh
  • Earnings per share (Basic): ₹0.00
  • Earnings per share (Diluted): ₹0.00

Comparative Performance

Quarterly Comparison (Q3 FY26 vs Q2 FY26):

  • Total income increased from ₹37.68 lakh to ₹58.03 lakh
  • Net performance declined from profit of ₹16.22 lakh to loss of ₹26.80 lakh
  • Employee benefits expenses increased from ₹5.57 lakh to ₹8.80 lakh
  • Finance cost increased significantly from ₹0.01 lakh to ₹1.63 lakh
  • Bad debt written off increased from ₹0.65 lakh to ₹8.38 lakh

Year-over-Year Comparison (Q3 FY26 vs Q3 FY25):

  • Total income increased significantly from ₹2.39 lakh to ₹58.03 lakh
  • Net loss widened from ₹11.19 lakh to ₹26.80 lakh

Capital Structure

  • Paid-up equity share capital: ₹747.50 lakh (face value of ₹1 per share)
  • Convertible equity warrants allotted on preferential basis:
  • 19,98,40,000 warrants on 10th November 2025
  • 19,37,60,000 warrants on 26th November 2025
  • Total: 39,36,00,000 warrants

Notes to Accounts

  • Provision for taxes is made at the end of each quarter
  • Previous period figures have been re-grouped and re-classified where necessary
  • The company has no discontinued operations
  • No exceptional items were recorded during the period