Palm Jewels Limited held a Board of Directors meeting on Friday, 30th October, 2026, commencing at 03:00 PM and concluding at 04:30 PM at its registered office in Ahmedabad. The meeting was convened pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Financial Figures (₹ in Lakhs)

Quarter Ended 30-09-2026 (Unaudited) vs. 30-09-2025 (Unaudited):

  • Revenue from operations: ₹4,351.87 (vs. ₹4,159.42)
  • Total Income: ₹4,351.88 (vs. ₹4,160.85)
  • Total Expenses: ₹4,322.48 (vs. ₹4,136.04)
  • Profit before tax: ₹29.40 (vs. ₹24.81)
  • Tax expense: ₹6.80 (Current Tax) and (₹0.29) (Deferred Tax adjustment)
  • Net Profit after tax: ₹22.89 (vs. ₹18.62)
  • Earnings per share (Face Value of ₹10 each): ₹0.23 (vs. ₹0.19)

Half Year Ended 30-09-2026 (Unaudited) vs. 30-09-2025 (Unaudited):

  • Revenue from operations: ₹8,387.44 (vs. ₹7,784.67)
  • Total Income: ₹8,388.32 (vs. ₹7,786.64)
  • Net Profit after tax: ₹44.75 (vs. ₹43.95)
  • Earnings per share: ₹0.45 (vs. ₹0.44)

Balance Sheet Highlights as of 30-09-2026 (Unaudited) vs. 31-03-2026 (Audited)

  • Total Assets: ₹2,243.95 (vs. ₹2,045.30)
  • Inventories: ₹1,853.36 (vs. ₹1,810.48)
  • Trade Receivables: ₹28.28 (vs. ₹0.15)
  • Cash and Cash Equivalents: ₹27.58 (vs. ₹18.71)
  • Total Equity: ₹1,692.73 (vs. ₹1,647.98)
  • Current Borrowings: ₹284.43 (vs. ₹243.59)
  • Trade Payables (other than micro/small enterprises): ₹236.75 (vs. ₹99.77)

Cash Flow Highlights for Half Year Ended 30-09-2026 (Unaudited)

  • Net Cash Flow from Operating Activities: (₹11.48)
  • Net Cash Flow from Investing Activities: (₹0.00)
  • Net Cash Flow from Financing Activities: ₹20.35
  • Net Increase in Cash and Equivalents: ₹8.86