Summary of Key Information:
Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing: Outcome of Board Meeting and Unaudited Standalone Financial Results
Audit Opinion:
The Limited Review Report issued by J. S. Shah & Co. (FRN: 132059W) contained an unmodified opinion on the unaudited standalone financial results.
Key Financial Highlights (Rs. in lakh):
Standalone Results:
Quarter ended June 30, 2026 (Unaudited) vs Quarter ended June 30, 2025 (Unaudited):
- Revenue from Operations: ₹3,745.08 lakh vs ₹2,866.39 lakh (30.65% increase)
- Total Income: ₹3,745.08 lakh vs ₹2,866.39 lakh
- Profit/(Loss) before exceptional items and tax: ₹165.67 lakh vs ₹292.09 lakh (43.27% decrease)
- Exceptional items: ₹(-16.11) lakh vs ₹16.48 lakh
- Profit/(Loss) before tax: ₹149.57 lakh vs ₹289.88 lakh (48.39% decrease)
- Tax expense: ₹49.87 lakh vs ₹69.50 lakh
- Profit/(Loss) for the period from continuing operations: ₹(-616.44) lakh vs ₹220.38 lakh (379.73% decrease)
- Other Comprehensive Income: ₹(-888.94) lakh vs ₹75.18 lakh
- Total Comprehensive Income: ₹(-772.28) lakh vs ₹295.56 lakh
- Basic EPS: ₹(-1.23) vs ₹1.05
- Paid-up equity share capital: ₹2,087.19 lakh (Face value ₹10 per share)
Quarter ended June 30, 2026 (Unaudited) vs Year ended March 31, 2026 (Audited):
- Revenue from Operations: ₹3,745.08 lakh vs ₹10,431.26 lakh
- Total Income: ₹3,745.08 lakh vs ₹10,441.48 lakh
- Profit/(Loss) before exceptional items and tax: ₹165.67 lakh vs ₹545.18 lakh
- Exceptional items: ₹(-16.11) lakh vs ₹36.79 lakh
- Profit/(Loss) before tax: ₹149.57 lakh vs ₹581.98 lakh
- Tax expense: ₹49.87 lakh vs ₹128.00 lakh
- Profit/(Loss) for the period from continuing operations: ₹(-616.44) lakh vs ₹438.82 lakh
- Other Comprehensive Income: ₹(-888.94) lakh vs ₹123.93 lakh
- Total Comprehensive Income: ₹(-772.28) lakh vs ₹562.15 lakh
- Basic EPS: ₹(-1.23) vs ₹0.23
- Paid-up equity share capital: ₹2,087.19 lakh vs ₹5,009.26 lakh
Segment-wise Performance (Rs. in lakh):
Segment Revenue (Quarter ended June 30, 2026):
- Gold and Jewellery: ₹3,372.66 lakh
- Real Estate: ₹371.37 lakh
- Unallocated: ₹1.05 lakh
- Net Sales/Income from Operation: ₹3,745.08 lakh
Segment Results (Quarter ended June 30, 2026):
- Gold and Jewellery: ₹219.78 lakh
- Real Estate: ₹227.88 lakh
- Total: ₹447.65 lakh
- Less: Interest: ₹281.98 lakh
- Total Profit before Tax and Exceptional items: ₹165.67 lakh
Capital Employed (As of reporting periods):
Segment Assets (June 30, 2026):
- Gold Sector: ₹3,262.00 lakh
- Real Estate: ₹13,348.00 lakh
- Total: ₹16,610.00 lakh
Segment Liabilities (June 30, 2026):
- Gold Sector: ₹4,398.00 lakh
- Real Estate: ₹5,251.00 lakh
- Total: ₹9,649.00 lakh
Capital Employed (June 30, 2026):
- Gold and Jewellery: ₹(-1,136.00) lakh
- Real Estate: ₹8,097.00 lakh
- Total: ₹6,961.00 lakh
Corporate Actions:
Not Specified
Other Significant Information:
- The company operates in two segments: Gold and Jewellery, and Real Estate
- Significant decline in profitability compared to both previous quarter and year-ago period
- Negative capital employed in Gold and Jewellery segment indicates liabilities exceed assets
- Exceptional items of ₹(-16.11) lakh for the current quarter