Financial Results - Standalone (₹ in Lakhs)

Income Statement for Half Year Ended 30.09.2026:

  • Revenue From Operations: ₹12,348.92 (Unaudited)
  • Other Income: ₹271.91 (Unaudited)
  • Total Income: ₹12,620.83 (Unaudited)
  • Total Expenses: ₹11,399.30 (Unaudited)
  • Profit Before Tax: ₹1,221.53 (Unaudited)
  • Tax Expense: ₹298.54 (Unaudited)
  • Profit After Tax: ₹922.99 (Unaudited)
  • Paid-up Equity Share Capital: ₹431.70
  • Earnings Per Share (Basic & Diluted): ₹21.38 (Not Annualized)

Comparative Figures (Standalone):

  • Half Year Ended 30.09.2025: Revenue ₹6,768.29, PAT ₹270.52, EPS ₹6.27
  • Year Ended 31.03.2026 (Audited): Revenue ₹17,130.00, PAT ₹1,611.37, EPS ₹37.33

Financial Results - Consolidated (₹ in Lakhs)

The consolidation includes Patdiam Jewellery Limited and its wholly-owned subsidiary, Ancora Desing Tradings LLC.

Income Statement for Half Year Ended 30.09.2026:

  • Revenue From Operations: ₹13,990.53 (Unaudited)
  • Other Income: ₹293.69 (Unaudited)
  • Total Income: ₹14,284.21 (Unaudited)
  • Total Expenses: ₹13,014.26 (Unaudited)
  • Profit Before Tax: ₹1,269.96 (Unaudited)
  • Tax Expense: ₹312.15 (Unaudited)
  • Profit After Tax: ₹957.80 (Unaudited)
  • Paid-up Equity Share Capital: ₹431.70
  • Earnings Per Share (Basic & Diluted): ₹22.19 (Not Annualized)

Subsidiary Financials (Ancora Desing Tradings LLC):

As per the limited review report, the subsidiary's unaudited figures (before consolidation adjustments) for the period ended 30th September, 2026 are:

  • Total Assets: ₹8,175.11 lakhs
  • Total Liabilities: ₹7,756.18 lakhs
  • Total Revenue: ₹9,075.53 lakhs
  • Profit After Tax: ₹21.86 lakhs
  • Net Cash Inflow: ₹48.41 lakhs

Statement of Assets & Liabilities (Unaudited)

As at 30.09.2026 (Standalone):

  • Total Assets: ₹19,541.34 lakhs
  • Total Liabilities: ₹19,541.34 lakhs
  • Shareholders' Funds: ₹9,700.07 lakhs (Share Capital: ₹431.70 lakhs, Reserves: ₹9,268.37 lakhs)
  • Non-Current Liabilities: ₹415.27 lakhs
  • Current Liabilities: ₹9,426.00 lakhs

As at 30.09.2026 (Consolidated):

  • Total Assets: ₹20,677.39 lakhs
  • Total Liabilities: ₹20,677.39 lakhs
  • Shareholders' Funds: ₹9,788.69 lakhs (Share Capital: ₹431.70 lakhs, Reserves: ₹9,356.99 lakhs)
  • Non-Current Liabilities: ₹663.05 lakhs
  • Current Liabilities: ₹10,225.65 lakhs

Cash Flow Statement (Unaudited)

For Half Year Ended 30.09.2026 (Standalone):

  • Net Cash from Operating Activities: (₹356.16) lakhs
  • Net Cash from Investing Activities: (₹25.01) lakhs
  • Net Cash from Financing Activities: ₹1,638.10 lakhs
  • Net Increase in Cash: ₹1,256.93 lakhs
  • Cash & Cash Equivalents at period end: ₹1,345.62 lakhs

For Half Year Ended 30.09.2026 (Consolidated):

  • Net Cash from Operating Activities: (₹246.83) lakhs
  • Net Cash from Investing Activities: (₹133.01) lakhs
  • Net Cash from Financing Activities: ₹1,638.10 lakhs
  • Net Increase in Cash: ₹1,258.26 lakhs
  • Cash & Cash Equivalents at period end: ₹1,864.40 lakhs

Additional Information

  • Business Segment: The Company operates in a single business segment: Diamond Studded Gold Jewellery.
  • Auditor's Report: The statutory auditors, M/s. Pulindra Patel & Co., have issued an unmodified limited review report on both the standalone and consolidated financial results.
  • First Year of Consolidation: This is the first year of consolidation for the company. Consequently, comparative figures for the half year ended 30th September, 2025 are not presented for the consolidated results.
  • Availability of Results: The standalone and consolidated results are available on the company's website (www.patdiam.com) and the website of the stock exchange.
  • Figures Regrouping: Figures for previous periods have been regrouped/rearranged where necessary to correspond with the current period's presentation. All figures are in ₹ Lakhs, rounded off to two decimals.