Key Quantitative Figures (Amounts in ₹ Lakhs)

Income Statement for Quarter Ended June 30, 2026 (Unaudited)

  • Revenue from Operations: ₹4,035.57
  • Other Income: ₹0.87
  • Total Income: ₹4,036.44
  • Expenses:
  • Purchases: ₹4,076.62
  • Change in Inventories: (₹111.69) [Credit]
  • Employee Benefits Expense: ₹7.72
  • Finance Costs: ₹3.18
  • Depreciation and Amortisation: ₹3.82
  • Other Expenses: ₹26.20
  • Total Expenses: ₹4,005.85
  • Profit Before Tax: ₹30.60
  • Tax Expense:
  • Current Tax: ₹9.03
  • Less: Deferred Tax Assets for Deferred Tax Liability: (₹0.29)
  • Total Tax Expense: ₹8.74
  • Net Profit After Tax: ₹21.86
  • Earnings Per Share (EPS) (Face Value ₹10, Basic & Diluted): ₹0.22

Comparative Financials

Quarter Ended June 30, 2026 (Unaudited) vs. June 30, 2025 (Unaudited)

  • Revenue from Operations: ₹4,035.57 vs. ₹3,625.25 (11.3% increase)
  • Total Income: ₹4,036.44 vs. ₹3,625.79
  • Net Profit After Tax: ₹21.86 vs. ₹25.33 (13.7% decrease)
  • EPS: ₹0.22 vs. ₹0.25

Quarter Ended June 30, 2026 (Unaudited) vs. March 31, 2026 (Audited)

  • Revenue from Operations: ₹4,035.57 vs. ₹4,923.83
  • Net Profit After Tax: ₹21.86 vs. ₹15.40
  • EPS: ₹0.22 vs. ₹0.15

Year Ended March 31, 2026 (Audited)

  • Revenue from Operations: ₹18,528.53
  • Net Profit After Tax: ₹99.68
  • EPS: ₹0.99

Capital Structure

  • Paid-up Equity Share Capital (Face Value ₹10 each): Remained constant at ₹1,004.10 Lakhs as of June 30, 2026, March 31, 2026, and June 30, 2025.
  • Other Equity (as at March 31, 2026): ₹1,647.98 Lakhs.

Dates and Procedural Information

  • Board Meeting Date: August 12, 2026
  • Meeting Timing: Commenced at 14:30 IST and concluded at 15:45 IST.
  • Period Reviewed: Quarter ended June 30, 2026.
  • Trading Window Closure: The trading window for insider trading compliance was closed from July 1, 2026, and will remain closed until 48 hours after the declaration of these financial results.

Parties and Approvals

  • Stock Exchange: BSE Limited (Scrip Code: 541444)
  • Approving Body: Board of Directors, based on the recommendation of the Audit Committee.
  • Statutory Auditor: Bharat H. Shah & Co., Chartered Accountants (FRN: 101217W), who performed a limited review and issued an unmodified review report.

Additional Notes from Financial Statement

  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • The company is a single segment entity engaged in the manufacture and sale of gold jewellery.
  • Figures are expressed in Indian Rupees (₹) Lakhs, rounded to two decimals.
  • Previous period figures have been regrouped/reclassified where necessary for comparison.

The aforesaid information is also available on the company’s website at www.palmjewelsltd.com.