Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹14,869.28 lakh
  • Revenue from Operations: ₹14,862.92 lakh
  • Other Income: ₹6.36 lakh
  • Total Expenses: ₹11,839.66 lakh
  • Cost of materials consumed: ₹11,336.60 lakh
  • Purchases of Stock-in-trade: ₹303.59 lakh
  • Changes in Inventories: -₹481.97 lakh
  • Employee Benefits Expenses: ₹214.76 lakh
  • Finance Costs: ₹99.87 lakh
  • Depreciation and Amortisation: ₹44.21 lakh
  • Other Expenses: ₹322.60 lakh
  • Profit Before Tax: ₹3,029.62 lakh
  • Tax Expenses: ₹813.28 lakh
  • Current Tax: ₹780.00 lakh
  • Deferred Tax: -₹0.18 lakh
  • In respect of Previous Year: ₹33.46 lakh
  • Net Profit for the quarter: ₹2,216.34 lakh
  • Other Comprehensive Income: ₹0.75 lakh
  • Total Comprehensive Income: ₹2,217.09 lakh
  • Basic EPS: ₹1.88
  • Diluted EPS: ₹1.88

Half-Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹30,128.12 lakh
  • Total Expenses: ₹24,033.27 lakh
  • Profit Before Tax: ₹6,094.85 lakh
  • Tax Expenses: ₹1,593.17 lakh
  • Net Profit for the period: ₹4,501.69 lakh
  • Other Comprehensive Income: ₹1.50 lakh
  • Total Comprehensive Income: ₹4,503.18 lakh
  • Basic EPS: ₹3.81
  • Diluted EPS: ₹3.81

Comparative Figures (Quarter Ended):

  • September 30, 2025: Net Profit ₹1,841.29 lakh, EPS ₹1.56
  • June 30, 2026: Net Profit ₹2,285.35 lakh, EPS ₹1.94

Year Ended March 31, 2026 (Audited):

  • Total Income: ₹64,008.29 lakh
  • Net Profit: ₹7,479.01 lakh
  • Basic EPS: ₹6.34

Capital Structure

  • Paid-Up Equity Share Capital: ₹1,180.00 lakh (11,800,000 shares of ₹2 each)
  • Other Equity (as of March 31, 2026): ₹37,432.95 lakh

Balance Sheet Highlights (as of September 30, 2026)

  • Non-current assets: Property, Plant and equipment ₹835.24 lakh, Intangible assets ₹3.13 lakh
  • Current liabilities: Borrowings ₹4,851.63 lakh, Trade payables ₹1,585.31 lakh

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Profit before tax: ₹6,094.85 lakh
  • Cash flow from operating activities: Details not fully quantified in disclosure
  • Investing activities: Includes investments made of ₹2,200.00 lakh and proceeds from sale of investments ₹1,710.37 lakh
  • Financing activities: Details not fully quantified in disclosure

Additional Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors

2. Prepared in accordance with Indian Accounting Standards (Ind-AS)

3. The company operates in a single segment: manufacturing & trading of gold, diamond & platinum jewellery

4. Figures for quarters are balancing figures between half-year results and previously published quarter results