Key Quantitative Figures - Half Year Ended 30.09.2026 (Unaudited)

Income Statement (₹ in lakh):

  • Revenue from Operations: ₹82.93
  • Total Income: ₹82.93 (Previous H1: ₹1,688.96)
  • Purchases of stock-in-trade: ₹110.19
  • Changes in inventories: (₹40.02)
  • Total Expenses: ₹77.92
  • Profit before tax: ₹5.01
  • Total Tax Expense: ₹1.11 (Current Tax: ₹1.11)
  • Net Profit for the period: ₹3.90 (Previous H1: ₹3.87)

Earnings Per Share (₹):

  • Basic EPS: ₹0.08
  • Diluted EPS: ₹0.08

Balance Sheet as at 30.09.2026 (₹ in lakh):

  • Paid-up Equity Share Capital: ₹467.00 (Face Value ₹10)
  • Reserves and Surplus: ₹1,791.38
  • Total Shareholders' Funds: ₹2,258.38
  • Long-term borrowings: ₹2.17
  • Trade Payables (Micro & Small Enterprises): ₹1,694.28
  • Total Current Liabilities: ₹1,702.45
  • Total Equity and Liabilities: ₹3,967.78
  • Inventories: ₹1,695.77
  • Trade Receivables: ₹1,849.63
  • Cash and Cash Equivalents: ₹1.38
  • Total Current Assets: ₹3,947.30

Cash Flow Statement for H1 (₹ in lakh):

  • Net Cash from Operating Activities: (₹2.83)
  • Net Cash from Financing Activities: ₹2.17 (Proceeds from Long Term Borrowing)
  • Net Change in Cash & Equivalents: (₹0.66)
  • Cash and Equivalents at period end: ₹1.54

Dates of Action

  • Board Meeting: Commenced at 03:40 p.m. and concluded at 04:05 p.m. on 06th November 2026.
  • Period Ended: 30th September 2026.

Parties Involved

  • Stock Exchange: BSE Limited
  • Auditors: Vaghasia & Lakhani LLP, Chartered Accountants (FRN: 134575W)
  • Auditor Signatory: CA Amit Lakhani, Partner (UDIN: 26136378EOEE, MRN: 136378)

Additional Disclosures & Notes

  • The financial results were reviewed by the Audit Committee and approved by the Board.
  • Auditors issued an unqualified limited review report.
  • The company is engaged in the trading of Diamonds, Precious Metals, Stones & Jewellery and has no separate reporting segments.
  • The company has not adopted Indian Accounting Standards (Ind AS), availing exemptions for companies listed on SME Exchanges.
  • The Cash Flow Statement was prepared under the 'Indirect Method' as per Ind AS 3.
  • The company has no subsidiary, associate, or joint venture.
  • There were no investor complaints pending as of 30th September 2026.
  • Previous period figures have been regrouped/reclassified for comparability.