Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting for adoption of Unaudited Financial Results

Audit Opinion:

Clean opinion - No modifications or qualifications. The auditors' review report states: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."

Key Financial Highlights [Rs. in lakhs]:

Standalone Results:

Revenue from Operations: Not separately specified (included in Total Income)

Total Income: ₹1,534.44 lakhs for Q1 FY27 (compared to ₹992.32 lakhs in Q1 FY26 - 54.6% increase)

Other Income: ₹90.18 lakhs for Q1 FY27

Net Profit: ₹228.54 lakhs for Q1 FY27 (compared to ₹182.06 lakhs in Q1 FY26 - 25.5% increase)

EPS (Basic): ₹1.94 for Q1 FY27 (compared to ₹1.54 in Q1 FY26)

EPS (Diluted): ₹1.94 for Q1 FY27 (compared to ₹1.54 in Q1 FY26)

Other Equity: ₹37,432.95 lakhs as of March 31, 2026

Paid-Up Equity Share Capital: ₹1,180.00 lakhs (11,800,000 shares of ₹2 each)

Expense Breakdown Q1 FY27:

  • Cost of materials consumed: ₹1,029.44 lakhs
  • Purchases of Stock-in-trade: ₹31.13 lakhs
  • Changes in Inventories: ₹102.73 lakhs
  • Employee Benefits Expenses: ₹19.97 lakhs
  • Finance Costs: ₹4.97 lakhs
  • Depreciation and Amortisation: ₹4.39 lakhs
  • Other Expenses: ₹35.28 lakhs
  • Total Expenses: ₹1,227.91 lakhs

Tax Expenses Q1 FY27:

  • Current Tax: ₹78.00 lakhs
  • Deferred Tax: -₹0.01 lakhs
  • Total Tax Expenses: ₹77.99 lakhs

Comparative Performance:

| Metric | Q1 FY27 (Jun 2026) | Q4 FY26 (Mar 2026) | Q1 FY26 (Jun 2025) | FY26 (Mar 2026) |

| Total Income | ₹1,534.44 lakhs | ₹1,935.55 lakhs | ₹992.32 lakhs | ₹6,400.83 lakhs |

| Net Profit | ₹228.54 lakhs | ₹75.34 lakhs | ₹182.06 lakhs | ₹747.90 lakhs |

| EPS | ₹1.94 | ₹0.64 | ₹1.54 | ₹6.34 |

Segment-wise Performance:

The company operates in only one segment: manufacturing and trading of gold & diamond jewellery. There are no other reportable segments as required by Indian Accounting Standard (Ind AS) - 107 "Segment Reporting".

Corporate Actions:

Not Specified

Other Significant Information:

The company's registered office is at Kalawad Road, Opp. Swaminarayan Temple, Rajkot-360001.

Branch address: Opp. Ashapura Temple, Palace Road, Rajkot-36001.

Company Identification Number: L27205GJ2016PLC093050