Key Decisions and Approvals

The Board of Directors approved the unaudited standalone financial results along with limited review reports for the quarter ended September 30, 2026. The meeting commenced at 5:30 PM and concluded at 6:30 PM.

Financial Results Overview

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹1902.24 lakh
  • Total Income: ₹1902.24 lakh
  • Total Expenses: ₹1895.13 lakh
  • Profit before tax: ₹7.11 lakh
  • Current tax expense: ₹1.69 lakh
  • Net profit for the period: ₹5.42 lakh
  • Earnings per share (Basic and Diluted): ₹0.04

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹2205.12 lakh
  • Total Income: ₹2205.12 lakh
  • Total Expenses: ₹2192.60 lakh
  • Profit before tax: ₹12.52 lakh
  • Current tax expense: ₹2.50 lakh
  • Net profit for the period: ₹10.02 lakh
  • Earnings per share (Basic and Diluted): ₹0.07

Comparative Performance

Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Revenue increased from ₹408.01 lakh to ₹1902.24 lakh
  • Net profit decreased from ₹10.70 lakh to ₹5.42 lakh
  • EPS decreased from ₹0.07 to ₹0.04

Half Year Comparison (H1 FY27 vs H1 FY26):

  • Revenue increased from ₹1346.70 lakh to ₹2205.12 lakh
  • Net profit decreased from ₹20.97 lakh to ₹10.02 lakh
  • EPS decreased from ₹0.14 to ₹0.07

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹2983.46 lakh (vs ₹2581.96 lakh as of March 31, 2026)
  • Non-Current Assets: ₹83.22 lakh (Property, Plant and Equipment)
  • Current Assets: ₹2900.24 lakh
  • Inventories: ₹695.32 lakh (decreased from ₹1517.80 lakh)
  • Trade receivables: ₹2033.08 lakh (increased from ₹722.88 lakh)
  • Cash and cash equivalents: ₹2.31 lakh
  • Bank balance other than cash: ₹5.15 lakh
  • Total Equity: ₹2488.39 lakh
  • Equity Share Capital: ₹1503.95 lakh (unchanged)
  • Other Equity: ₹984.44 lakh (increased from ₹971.92 lakh)
  • Total Liabilities: ₹495.07 lakh
  • Current financial liabilities: ₹465.89 lakh
  • Borrowings, current: ₹23.33 lakh
  • Trade payables (other than MSME): ₹442.56 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net cash flow from operating activities: -₹163.29 lakh
  • Net cash flow from investing activities: ₹0.00 lakh
  • Net cash flow from financing activities: -₹0.10 lakh
  • Net decrease in cash and cash equivalents: -₹163.40 lakh
  • Closing balance of cash and cash equivalents: ₹5.15 lakh

Auditor Review

Shah Karia & Associates, Chartered Accountants (Firm Registration No.: 13), issued a limited review report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with SRE 2410.

Additional Information

The financial results are available on the company's website at www.bhaktijewellery.com. The company's business activity falls within a single primary business segment.