Summary of Key Information:

Reporting Period: Quarter Ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Unaudited Financial Results under SEBI LODR Regulation 33

Audit Opinion:

Clean Opinion - The limited review report contains no modified opinion. However, the report includes an Emphasis of Matter regarding regulatory investigations.

Consolidated Results: (Rs. in Millions)

Income Statement:

Net sales/income from operations: ₹2,403,357.15 (Q1 FY27)

Other operating income: ₹0.00 (Q1 FY27)

Other Income: ₹11.63 (Q1 FY27)

Total income from operations (net): ₹2,403,473.49 (Q1 FY27)

Expenses:

Cost of materials consumed: ₹2,402,014.66 (Q1 FY27)

Employee benefits expense: ₹(34.41) (Q1 FY27)

Depreciation and amortization expense: ₹607.04 (Q1 FY27)

Other expenses: ₹154.70 (Q1 FY27)

Finance costs: ₹184.32 (Q1 FY27)

Total expenses: ₹2,402,920.52 (Q1 FY27)

Profitability:

Profit from ordinary activities before tax: ₹552.97 (Q1 FY27)

Tax expense: ₹81.05 (Q1 FY27)

Net Profit from ordinary activities after tax: ₹471.92 (Q1 FY27)

Other comprehensive income/expenses (Net of tax): ₹(275.00) (Q1 FY27)

Total comprehensive Profit/(Loss) for the period: ₹196.92 (Q1 FY27)

Attribution:

Profit/(Loss) Attributable to Non-Controlling Interest: ₹49.17 (Q1 FY27)

Profit/(Loss) Attributable to Owners of the Parent: ₹147.75 (Q1 FY27)

Capital and EPS:

Paid-up equity share capital: ₹295.26 million (Face Value of Re. 1)

Earnings per share (EPS) - Basic: Re. 0.16 per share (Q1 FY27)

Earnings per share (EPS) - Diluted: Re. 0.16 per share (Q1 FY27)

Comparative Financials: (Rs. in Millions)

Q1 FY27 vs Q4 FY26:

Net sales/income from operations: ₹2,403,357.15 (Q1 FY27) vs ₹2,368,642.06 (Q4 FY26)

Total income: ₹2,403,473.49 (Q1 FY27) vs ₹2,371,048.38 (Q4 FY26)

Net Profit after tax: ₹471.92 (Q1 FY27) vs ₹(534.68) (Q4 FY26)

Q1 FY27 vs Q1 FY26:

Net sales/income from operations: ₹2,403,357.15 (Q1 FY27) vs ₹1,315,417.96 (Q1 FY26)

Total income: ₹2,403,473.49 (Q1 FY27) vs ₹1,315,512.54 (Q1 FY26)

Net Profit after tax: ₹471.92 (Q1 FY27) vs ₹17.62 (Q1 FY26)

Segment-wise Performance:

The company deals with a single product (Gold product), hence segment-wise figures are not furnished.

Corporate Actions:

Not Specified

Other Significant Information:

The company has faced regulatory scrutiny including: SEBI interim ex-parte order (no fine or penalty), ED searches in June 2026, and SFIO investigation. Management has filed replies and furnished required documents.