Key Financial Figures - Standalone (₹ in Lakhs)
Quarterly Performance (Q2 FY2027)
- Total Income: ₹42,519.38
- Revenue from Operations: ₹42,385.43
- Other Income: ₹133.95
- Total Expenses: ₹41,281.44
- Profit before tax: ₹1,237.94
- Tax Expense: ₹350.69 (Current Tax: ₹314.00, Deferred Tax (net): ₹36.69)
- Net Profit after tax: ₹887.25
- Other Comprehensive Income (OCI): ₹799.25
- Total Comprehensive Income: ₹1,686.50
- Earnings Per Share (EPS) - Basic & Diluted: ₹0.83 (after exceptional items)
Half-Yearly Performance (H1 FY2027)
- Total Income: ₹86,027.14
- Revenue from Operations: ₹85,752.05
- Other Income: ₹275.09
- Total Expenses: ₹83,478.23
- Profit before tax: ₹2,548.91
- Tax Expense: ₹646.09 (Current Tax: ₹651.00, Deferred Tax (net): ₹(4.91))
- Net Profit after tax: ₹1,902.82
- Other Comprehensive Income (OCI): ₹2,445.83
- Total Comprehensive Income: ₹4,348.65
- Earnings Per Share (EPS) - Basic & Diluted: ₹1.77 (after exceptional items)
Comparative Figures (H1 FY2026)
- Net Profit/(Loss) after tax: ₹(469.50)
- This includes an Exceptional Item of ₹1,197.40 related to expenses towards the closure of the Bhavnagar unit.
Key Financial Figures - Consolidated (₹ in Lakhs)
Quarterly Performance (Q2 FY2027)
- Total Income: ₹69,582.41
- Revenue from Operations: ₹69,424.48
- Other Income: ₹157.93
- Total Expenses: ₹66,380.73
- Profit before tax: ₹3,201.68
- Tax Expense: ₹616.76 (Income Tax: ₹731.30, Deferred Tax (net): ₹(114.54))
- Net Profit after tax: ₹2,584.92
- Attributable to shareholders: ₹2,666.39
- Attributable to non-controlling interest: ₹(81.47)
- Other Comprehensive Income (OCI): ₹(1,557.57)
- Total Comprehensive Income: ₹1,027.35
- Attributable to shareholders: ₹1,108.82
- Attributable to non-controlling interest: ₹(81.47)
- Earnings Per Share (EPS): Basic ₹2.48, Diluted ₹2.18 (after exceptional items)
Half-Yearly Performance (H1 FY2027)
- Total Income: ₹1,48,504.04
- Revenue from Operations: ₹1,47,469.15
- Other Income: ₹1,034.89
- Total Expenses: ₹1,42,331.16
- Profit before tax: ₹6,172.88
- Tax Expense: ₹1,023.46 (Income Tax: ₹1,223.18, Deferred Tax (net): ₹(199.72))
- Net Profit after tax: ₹5,149.42
- Attributable to shareholders: ₹5,205.81
- Attributable to non-controlling interest: ₹(56.39)
- Other Comprehensive Income (OCI): ₹2,057.96
- Total Comprehensive Income: ₹7,207.38
- Attributable to shareholders: ₹7,263.77
- Attributable to non-controlling interest: ₹(56.39)
- Earnings Per Share (EPS): Basic ₹4.85, Diluted ₹4.55 (after exceptional items)
Capital Structure & Other Data
- Paid-up Equity Share Capital: ₹2,148.15 lakhs (Face Value of ₹2/- each, fully paid) as of September 30, 2026.
- Standalone Other Equity: ₹77,542.07 lakhs (Sep-26) vs ₹73,550.15 lakhs (Mar-26).
- Consolidated Other Equity: ₹1,55,622.70 lakhs (Sep-26) vs ₹1,48,724.16 lakhs (Mar-26).
ESOP Activity (During Q2/H1 FY2027)
- 6,27,500 options were cancelled due to employee resignation.
- 66,750 options lapsed.
- 51,000 new options were granted.
- 82,250 options were exercised and allotted to grantees under the RGL ESOP Scheme 2021.
- As of September 30, 2026:
- 6,53,000 options are pending exercise.
- 17,64,750 options are available for new grant.
- Total number of ordinary equity shares outstanding is 10,74,07,721.
Asset Sale Decision
During the period, management decided to sell the company's assets located at Plot C3, WICEL, Andheri East. Net assets amounting to ₹70.22 lakhs were consequently transferred to 'Assets Held for Sale' on the balance sheet.
Auditor's Review
For CHATURVEDI & SHAH LLP, Chartered Accountants (Firm Reg. No. 101720W / W100355), issued an unmodified limited review report on both the standalone and consolidated financial results. The review was conducted in accordance with SRE 2410. For the consolidated results, the review relied on reports from other auditors for 8 material subsidiaries and on management-certified financials for 3 immaterial subsidiaries.
Segment Information
The company is primarily engaged in the Jewellery business, with no separate reportable segments as per Ind AS 108.