Financial Results - Standalone (Quarter Ended September 30, 2026)
- Revenue from operations: ₹21,414.29 lakh
- Other income: ₹0.04 lakh
- Total income: ₹21,414.33 lakh
- Profit before tax: ₹451.59 lakh
- Tax expense: ₹147.69 lakh (Current tax: ₹126.19 lakh, Deferred tax: ₹21.50 lakh)
- Profit after tax: ₹303.89 lakh
- Earnings per share (Basic & Diluted): ₹0.13 (face value ₹2)
- Paid-up equity share capital: ₹4,713.82 lakh
Financial Results - Standalone (Half Year Ended September 30, 2026)
- Revenue from operations: ₹41,054.67 lakh
- Other income: ₹0.07 lakh
- Total income: ₹41,054.74 lakh
- Profit before tax: ₹817.46 lakh
- Tax expense: ₹239.77 lakh (Current tax: ₹205.73 lakh, Deferred tax: ₹34.04 lakh)
- Profit after tax: ₹577.68 lakh
- Earnings per share (Basic & Diluted): ₹0.25 (face value ₹2)
Financial Results - Consolidated (Quarter Ended September 30, 2026)
- Revenue from operations: ₹21,418.49 lakh
- Other income: ₹0.04 lakh
- Total income: ₹21,418.53 lakh
- Profit before tax: ₹443.31 lakh
- Tax expense: ₹149.92 lakh (Current tax: ₹128.42 lakh, Deferred tax: ₹21.50 lakh)
- Profit after tax: ₹293.39 lakh
- Earnings per share (Basic & Diluted): ₹0.12 (face value ₹2)
Financial Results - Consolidated (Half Year Ended September 30, 2026)
- Revenue from operations: ₹41,071.34 lakh
- Other income: ₹0.07 lakh
- Total income: ₹41,071.41 lakh
- Profit before tax: ₹800.33 lakh
- Tax expense: ₹239.77 lakh (Current tax: ₹205.73 lakh, Deferred tax: ₹34.04 lakh)
- Profit after tax: ₹560.56 lakh
- Earnings per share (Basic & Diluted): ₹0.24 (face value ₹2)
Balance Sheet Highlights (Standalone as of September 30, 2026)
- Total assets: ₹35,933.50 lakh (vs ₹29,168.47 lakh as of March 31, 2026)
- Inventories: ₹13,036.05 lakh (vs ₹8,663.71 lakh)
- Trade receivables: ₹22,291.96 lakh (vs ₹19,790.87 lakh)
- Cash and cash equivalents: ₹266.28 lakh (vs ₹114.58 lakh)
- Equity share capital: ₹4,713.82 lakh (vs ₹2,356.91 lakh)
- Borrowings: ₹382.65 lakh (vs ₹258.11 lakh)
- Trade and other payables: ₹26,814.97 lakh (vs ₹19,370.55 lakh)
Subsidiary Performance
- Namra Jewels Private Limited: Revenue of ₹16.65 lakh and net loss of ₹(16.80) lakh for Q2 September 2026
- Pyramid Gold Assaying & Hallmarking Centre Private Limited: Revenue of ₹0.01 lakh and net loss of ₹(0.32) lakh for Q2 September 2026
Capital Structure Update
The Board approved issuance of 1,11,00,000 warrants on preferential basis to promoters/promoter group at ₹8 per warrant (including premium of ₹6 each), aggregating ₹8,88,00,000. The warrants are convertible into one equity share each of face value ₹2.
Key dates:
- Board approval: July 9, 2026
- EGM approval: August 7, 2026
- BSE in-principle approval: October 5, 2026
- Allotment date: October 13, 2026
Additional Information
- The company's main business segment is manufacturing of Gems & Jewellery
- Previous period EPS figures restated due to share sub-division from ₹10 to ₹2 face value
- Results available on company website (www.minidiamonds.net) and BSE website