Board Meeting Details

The Board of Directors of S.M. Gold Limited held a meeting on Saturday, 8th August, 2026 from 13:00 IST to 14:00 IST. The meeting inter-alia considered and approved the Unaudited Financial Results for the quarter ended 30th June, 2026 and the Limited Review Report for the same period submitted by M/s. Shah Karia & Associates, Chartered Accountants, Statutory Auditors of the Company.

Trading Window Closure

As per the SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2018, and the Company's Code of Conduct for Prevention of Insider Trading, the trading window has been closed with effect from 1st July, 2026 and will remain closed until 48 hours after the declaration of the financial results.

Financial Performance (Quarter Ended 30th June, 2026)

Revenue:

  • Revenue from operations: ₹2,250.39 lakh (Unaudited)
  • Other Income: ₹0.00 lakh
  • Total Revenue: ₹2,250.39 lakh

Expenses:

  • Cost of materials consumed: ₹954.70 lakh
  • Changes in inventories of finished goods, work-in-progress and Stock-in-Trade: ₹1,189.80 lakh
  • Employee Benefit Expense: ₹0.00 lakh
  • Financial Costs: ₹7.74 lakh
  • Depreciation and Amortization Expense: ₹0.00 lakh
  • Other Administrative Expenses: ₹35.75 lakh
  • Total Expenses: ₹2,187.99 lakh

Profitability:

  • Profit before exceptional items and tax: ₹62.41 lakh
  • Exceptional Items: ₹0.00 lakh
  • Profit before tax: ₹62.41 lakh

Tax Expense:

  • Current tax: ₹9.36 lakh
  • Deferred tax: ₹0.00 lakh

Net Profit:

  • Profit for the period from continuing operations: ₹53.05 lakh
  • Profit from discontinuing operations: ₹0.00 lakh
  • Profit for the period: ₹53.05 lakh

Share Capital and EPS:

  • Paid up equity share capital: ₹1,323.75 lakh (unchanged)
  • Face value of equity share: ₹10
  • Basic EPS from continuing operations: ₹0.40
  • Diluted EPS from continuing operations: ₹0.40
  • Basic EPS from continuing and discontinued operations: ₹0.40
  • Diluted EPS from continuing and discontinued operations: ₹0.40

Comparative Performance

Quarterly Comparison (Q1 FY27 vs Q1 FY26):

  • Revenue decreased by 11.86% from ₹2,552.94 lakh to ₹2,250.39 lakh
  • Profit before tax increased by 256.31% from ₹17.51 lakh to ₹62.41 lakh
  • Net profit increased by 265.61% from ₹14.51 lakh to ₹53.05 lakh
  • Basic EPS increased from ₹0.11 to ₹0.40

Sequential Comparison (Q1 FY27 vs Q4 FY26):

  • Revenue decreased by 32.01% from ₹3,309.91 lakh to ₹2,250.39 lakh
  • Profit before tax decreased by 36.19% from ₹97.77 lakh to ₹62.41 lakh
  • Net profit decreased by 32.29% from ₹78.35 lakh to ₹53.05 lakh
  • Basic EPS decreased from ₹0.59 to ₹0.40

Auditor's Review Report

Shah Karia & Associates, Chartered Accountants (ICAI Firm Registration No.: 131546W) issued a limited review report on the quarterly unaudited financial results. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410. The auditors concluded that nothing has come to their attention that causes them to believe that the Statement contains any material misstatement.

The report was signed by Priyank Shah, Partner (Membership No.: 118627) of Shah Karia & Associates.

Additional Information

  • The Company's business activity falls within a single primary business segment
  • Previous year's figures have been re-grouped, re-classified wherever necessary
  • Company CIN: L74999GJ2017PLC098438

#S.M.GoldLimited #Q1Results #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Neutral