Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results under SEBI LODR Regulations 30 and 33

Audit Opinion:

Clean (Unqualified). The auditors' limited review report states: "nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results... contains any material misstatement."

Auditor’s Comment:

Not Specified

Key Financial Highlights [Rs. in Lakhs]

Standalone Results:

For the Half Year Ended 30th September, 2026:

  • Revenue from Operations: Rs 10,732.57
  • Other Income: Rs 111.00
  • Total Income: Rs 10,733.68
  • Total Expenses: Rs 9,250.31
  • Profit Before Tax: Rs 1,483.37
  • Total Tax Expense: Rs 378.55
  • Net Profit After Tax for the Period: Rs 1,104.82
  • Other Comprehensive Loss: Rs (12.86)
  • Total Comprehensive Income for the period: Rs 1,091.96
  • Paid-up Equity Share Capital (Face value Rs 1/- each): Rs 11,375.07
  • Other Equity: Rs 54,693.64
  • Earnings Per Share: Not disclosed

Comparative Figures for Half Year Ended 30th September, 2025 (Unaudited):

  • Revenue from Operations: Rs 17,751.55
  • Total Comprehensive Income: Rs 2,142.61
  • Paid-up Equity Share Capital: Rs 9,844.60

Breakdown of Expenses for H1 FY27:

  • Cost of Materials Consumed: Rs 14,892.70
  • Purchase of Stock-In-Trade: Rs 16,649.38
  • Changes in Inventories: Rs (9,565.43)
  • Employee Benefit Expense: Rs 274.21
  • Finance Costs: Rs 108.38
  • Depreciation and Amortisation Expense: Rs 43.56
  • Other Expenses: Rs 250.89

Tax Expense Breakdown for H1 FY27:

  • Current Tax: Rs 377.04
  • Deferred Tax (Asset)/Liabilities: Rs 1.51

Consolidated Results:

Not Specified

Segment-wise Performance:

Not Specified. The company is a single segment entity engaged in the business of selling jewellery made of gold, diamonds, Kundan, pearl, silver, platinum, and other metals.

Corporate Actions:

Qualified Institutions Placement (QIP):

  • Completed during the quarter in accordance with SEBI ICDR Regulations and Companies Act, 2013.
  • Issue opened on June 09, 2026 and closed on June 11, 2026.
  • Allotment of 13,57,46,600 fully paid-up equity shares of face value Rs 1 each to eligible Qualified Institutional Buyers.
  • Issue price: Rs 11.05 per equity share (including a premium of Rs 10.05 per equity share).
  • Discount of 4.57% (Rs 0.53 per share) to the floor price of Rs 11.58 per share.
  • Total gross proceeds: Rs 14,999.99 lakhs (Rs 15,000.00 lakhs).
  • Net proceeds after issue expenses: Rs 13,936.80 lakhs.

Utilisation of QIP Proceeds (as of 30th Sept., 2026):

| Purpose | Amount Allocated (Rs Lakhs) | Amount Utilised (Rs Lakhs) |

| Funding working capital requirements | 13,000.00 | 12,936.80 |

| General Corporate Purposes | 936.80 | 936.80 |

| Total | 13,936.80 | 13,873.60 |

Dividend: Not Specified

Balance Sheet Highlights as at 30th September, 2026 [Unaudited] vs 31st March, 2026 [Audited] (Rs. in Lakhs):

ASSETS

  • Total Assets: Rs 73,675.93 (vs Rs 57,264.96)
  • Non-Current Assets: Rs 626.19 (vs Rs 827.28)
  • Property Plant & Equipment: Rs 419.86 (vs Rs 421.61)
  • Right Of Use Asset: Rs 43.41 (vs Rs 86.81)
  • Intangible Assets: Rs 5.04 (vs Rs 5.86)
  • Financial Assets: Rs 89.84 (vs Rs 246.34)
  • Deferred Tax Assets (Net): Rs 68.04 (vs Rs 66.66)
  • Current Assets: Rs 73,049.74 (vs Rs 56,437.68)
  • Inventories: Rs 70,583.59 (vs Rs 54,449.67)
  • Trade Receivables: Rs 270.07 (vs Rs 130.50)
  • Cash and Cash Equivalents: Rs 964.30 (vs Rs 1,571.19)
  • Other current assets: Rs 1,231.78 (vs Rs 284.67)

EQUITY AND LIABILITIES

  • Total Equity: Rs 66,068.71 (vs Rs 49,907.31)
  • Equity Share Capital: Rs 11,375.07 (vs Rs 10,017.60)
  • Other Equity: Rs 54,693.64 (vs Rs 39,889.71)
  • Total Liabilities: Rs 7,607.22 (vs Rs 7,357.65)
  • Non-Current Liabilities: Rs 511.94 (vs Rs 849.91)
  • Long Term Borrowings: Rs 83.05 (vs Rs 21.60)
  • Long-term Financial Liabilities: Rs 425.87 (vs Rs 828.31)
  • Long Term Provisions: Rs 3.02 (vs 0)
  • Current Liabilities: Rs 7,095.28 (vs Rs 6,507.74)
  • Short Term Borrowings: Not fully specified (vs Rs 3,743.76)
  • Trade Payables:
  • MSME: Rs 239.74 (vs disclosed)
  • Others: Rs 579.35 (vs disclosed)
  • Current Tax Liabilities (Net): Rs 5 (vs Rs 1,155.71)

Cash Flow Statement for Half Year Ended 30th September, 2026 (Unaudited):

Many line items in the cash flow statement were not populated with values. The following data points were provided:

  • Net profit Before Tax and Extraordinary Items: Rs 3,962.25
  • Depreciation and amortization expense: Rs 87.61
  • Finance costs: Rs 282.38
  • Closing Balance of Cash and Cash Equivalents: Rs 1,521.50
  • Net cash flow from / (used in) financing activities: Rs (2,006.42)

The statement notes that the cash flows have been prepared using the indirect method per Ind AS 7.

Other Significant Information:

Not Specified