Financial Results Approval

The Board approved the Un-Audited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026.

Standalone Financial Results (₹ in lakhs):

  • Total Income: ₹19,640.41
  • Total Expenses: ₹19,274.53
  • Profit from operations before exceptional items: ₹365.88
  • Total Profit Before Tax: ₹365.88
  • Tax Expense: ₹92.08 (Current tax: ₹79.54, Deferred tax: ₹12.54)
  • Net Profit After Tax: ₹273.80
  • Other Comprehensive Income: None
  • Total Comprehensive Income: ₹273.80
  • Paid-up equity share capital: ₹4,713.82 lakh (Face value: ₹2.00 per share)
  • Earnings per share (Basic and Diluted): ₹0.12

Consolidated Financial Results (₹ in lakhs):

  • Total Income: ₹19,652.89
  • Total Expenses: ₹19,295.87
  • Profit from operations before exceptional items: ₹357.02
  • Total Profit Before Tax: ₹357.02
  • Tax Expense: ₹89.85 (Current tax: ₹77.31, Deferred tax: ₹12.54)
  • Net Profit After Tax: ₹267.17
  • Other Comprehensive Income: None
  • Total Comprehensive Income: ₹267.17
  • Paid-up equity share capital: ₹4,713.82 lakh (Face value: ₹2.00 per share)
  • Earnings per share (Basic and Diluted): ₹0.11

Management Changes

Resignation: Mrs. Archana Rajesh Agarwal resigned from the position of Company Secretary and Compliance Officer (Key Managerial Personnel) effective close of business hours on August 03, 2026 due to personal reasons.

Appointment: Mrs. Ayushi Lunia was appointed as Company Secretary and Compliance Officer (Key Managerial Personnel) effective August 04, 2026. She is an associate member of the Institute of Company Secretaries of India and a Commerce Graduate with over 9 years of experience in company secretarial compliances relating to Companies Act, SEBI Regulations and FEMA.

Authorization for Disclosures

Contact details: Email: compliance@minidiamonds.net, Contact Number: 022 49641850

Additional Financial Information

The company's main business segment is manufacturing of Gems & Jewellery with no separate reportable segments as per Ind AS 108.

The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013.

The results were reviewed by the Audit Committee and approved by the Board of Directors on August 03, 2026. Statutory Auditors (Mital & Associates) carried out limited review of the results.

The company has two subsidiaries:

  • Namra Jewels Private Limited (incorporated July 22, 2024) - commenced business operations after September 30, 2024
  • Pyramid Gold Assaying & Hallmarking Centre Private Limited (incorporated August 06, 2024) - awaiting registrations and licenses to commence business

Subsidiaries contributed ₹12.47 lakhs (Namra Jewels) and ₹0.01 lakh (Pyramid Gold) in total revenue, with net loss after tax of ₹(8.84) lakhs and ₹(0.01) lakh respectively for the quarter ended June 30, 2026.

Corporate Actions

During the quarter, 11,78,45,580 equity shares were allotted to existing shareholders as on Record Date (June 16, 2026) by way of Bonus Issue in the ratio of 1:1 vide Resolution passed by Circulation by the Board of Directors on June 17, 2026.

The Board on July 9, 2026 approved issuance of up to 1,11,00,000 warrants, each convertible into 1 equity share of face value ₹2 at a price of ₹8 per warrant (including premium of ₹6), aggregating ₹8,88,00,000 on preferential basis to Promoters/Promoter Group. Subject to approval of Members through EGM scheduled on August 07, 2026.

Meeting Details

The Board meeting commenced at 11:30 a.m. (IST) and concluded at 01:00 p.m. (IST) on August 03, 2026.