Board Meeting Details
The Board of Directors meeting was held on Friday, 31st July, 2026 from 01:00 PM to 02:00 PM.
Key Approvals
The Board considered and approved:
1. Audited Standalone & Consolidated Financial Results for the Half year and Financial Year ended 31st March, 2026
2. Auditor's Report on Audited Financial Results for the Half year and Financial Year ended 31st March, 2026
3. Declaration regarding Auditors Report with unmodified opinion pursuant to Regulation 33(3)(d) of SEBI LODR Regulations
Financial Results - Standalone (₹ in lakhs)
For Year Ended 31st March, 2026:
- Revenue from Operations: ₹17,130.00
- Other Income: ₹887.52
- Total Income: ₹18,017.53
- Total Expenses: ₹15,796.76
- Profit before Tax: ₹2,220.76
- Tax Expense: ₹609.40
- Net Profit: ₹1,611.37
- Paid-up Equity Share Capital: ₹431.70
- EPS (Basic & Diluted): ₹37.33
For Half Year Ended 31st March, 2026:
- Revenue from Operations: ₹10,361.72
- Other Income: ₹607.84
- Total Income: ₹10,969.55
- Total Expenses: ₹9,128.51
- Profit before Tax: ₹1,841.04
- Tax Expense: ₹500.19
- Net Profit: ₹1,340.85
- EPS (Basic & Diluted): ₹31.06
Financial Results - Consolidated (₹ in lakhs)
For Year Ended 31st March, 2026:
- Revenue from Operations: ₹17,312.29
- Other Income: ₹892.03
- Total Income: ₹18,204.32
- Total Expenses: ₹15,890.83
- Profit before Tax: ₹2,313.49
- Tax Expense: ₹653.93
- Net Profit: ₹1,659.56
- Paid-up Equity Share Capital: ₹431.70
- EPS (Basic & Diluted): ₹38.44
Subsidiary Information
Consolidated results include Ancora Design Tradings LLC (Subsidiary) with:
- Total Assets: ₹5,984.74 lakhs (before consolidation adjustments)
- Total Revenue: ₹9,630.85 lakhs (before consolidation adjustments)
- Net Profit after Tax: ₹102.33 lakhs (before consolidation adjustments)
Balance Sheet Highlights (Standalone as at 31st March, 2026)
Assets:
- Total Assets: ₹16,789.85 lakhs
- Non-Current Assets: ₹3,748.05 lakhs
- Current Assets: ₹13,041.81 lakhs
- Inventories: ₹3,826.29 lakhs
- Trade Receivables: ₹9,000.91 lakhs
- Cash & Bank Balance: ₹88.70 lakhs
Liabilities:
- Total Liabilities: ₹16,789.85 lakhs
- Shareholders' Funds: ₹8,777.08 lakhs
- Non-Current Liabilities: ₹437.90 lakhs
- Current Liabilities: ₹7,574.87 lakhs
- Short Term Borrowings: ₹2,312.01 lakhs
Audit Opinion
Independent auditors Dave & Dave issued unmodified opinions on both standalone and consolidated financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.
Additional Information
- This is the first year of consolidation for the company
- Previous year figures for consolidated results are not presented
- The company operates in one business segment: Diamond Studded Gold Jewellery
- Results have been reviewed by the Audit Committee and taken on record by the Board
- Financial results are available on company website www.patdiam.com and BSE website