Board Meeting Details

The Board of Directors of Manoj Jewellers Limited met on Thursday, 12th November 2026. The meeting commenced at 04:30 PM IST and concluded at 04:50 PM IST. The Board approved:

1. The unaudited financial results of the Company for the half year ended 30th September 2026.

2. The limited review report issued by the statutory auditors, M/s Mardia and Associates, Chartered Accountants (Firm Registration No. 007888S).

Financial Results Summary (₹ in Lakhs except EPS)

Half Year Ended 30th September 2026 (Unaudited)

  • Total Income: ₹9,254.76
  • Revenue from Operations: ₹9,254.50
  • Other Income: ₹0.25
  • Total Expenses: ₹8,884.19
  • Changes in Inventories: ₹8,293.81
  • Employee Benefit Expenses: ₹321.78
  • Financial Costs: ₹108.68
  • Depreciation and amortization expense: ₹6.68
  • Other expense: ₹84.92
  • Profit Before Tax: ₹370.57
  • Tax Expense: ₹98.89
  • Current tax: ₹99.45
  • Deferred tax: ₹-0.56
  • Profit After Tax: ₹271.69
  • Paid-up Equity Share Capital: ₹1,796.96 (Face Value ₹10 per share)
  • Earnings Per Share (Not Annualized):
  • Basic EPS: ₹3.01
  • Diluted EPS: ₹3.01

Comparative Figures

  • Half Year Ended 30th September 2025 (Unaudited): Revenue ₹4,505.66, PAT ₹336.88, EPS ₹3.75
  • Year Ended 31st March 2026 (Audited): Revenue ₹11,419.85, PAT ₹902.36, EPS ₹10.40

Rights Issue Details

The Company successfully completed a Rights Issue as approved by the Board on 24th June 2026:

  • Issue Size: 89,84,000 equity shares of face value ₹10 each
  • Issue Price: ₹20 per share (including a securities premium of ₹10 per share)
  • Total Amount Raised: ₹1,796.80 Lakhs
  • Purpose: (i) Fund working capital requirements; (ii) Meet general corporate purposes
  • Ratio: 1 Rights Equity Share for every 1 fully paid-up equity share held
  • Record Date: 21st August 2026
  • Issue Period: Opened on 31st August 2026 and closed on 29th September 2026
  • Allotment Date: 30th September 2026
  • Listing Date: 6th October 2026 on BSE Limited
  • Service Providers: Skyline Financial Private Limited (Registrar), CARE Ratings Limited (Monitoring Agency)
  • Status: Funds were transferred to the Company's monitoring account on 6th October 2026. Accordingly, ₹1796.80 Lakhs was Fund-in-Transit as at 30th September 2026.

Financial Position as at 30th September 2026 (₹ in Lakhs)

Equity and Liabilities

  • Shareholder's Funds: ₹5,954.65 (Share Capital: ₹1,796.96 + Reserves: ₹4,157.69)
  • Non-Current Liabilities: ₹945.17 (Long-term borrowings: ₹930.66 + Deferred tax: ₹14.51)
  • Current Liabilities: ₹1,940.92 (Short-term borrowings: ₹1,398.68 + Trade payables: ₹388.05 + Other current liabilities: ₹154.19)
  • Total: ₹8,840.73

Assets

  • Non-current assets: ₹85.19 (Property, Plant and Equipment: ₹38.93 + Deferred tax assets: ₹14.93 + Long term loans and advances: ₹31.33)
  • Current assets: ₹8,755.54 (Inventories: ₹4,584.07 + Trade receivables: ₹2,313.34 + Cash and cash equivalents: ₹15.04 + Short-term loans and advances: ₹46.27 + Other current assets: ₹1,796.83)
  • Total: ₹8,840.73

Additional Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on 12.11.2026.

2. The results are prepared in accordance with Accounting Standard 25 (Interim Financial Reporting) prescribed under Section 133 of the Companies Act, 2013.

3. IND-AS is not applicable as the company is listed on the BSE SME Platform.

4. The Company operates in a single business segment (jewellery) and one geographical area, making segment reporting under AS 17 not applicable.

5. Figures for previous periods have been regrouped and rearranged where necessary.