Key Financial Results

Profit & Loss Statement (₹ in lakhs)

For Year Ended March 31, 2026:

  • Total Income: ₹1,180.42
  • Total Expenses: ₹1,180.42
  • Profit Before Tax (PBT): ₹4.41
  • Tax Expense: ₹0.77
  • Profit for the Year: ₹3.64
  • Basic EPS: ₹0.08
  • Diluted EPS: ₹0.08

For Half Year Ended March 31, 2026:

  • Total Income: ₹187.02
  • Total Expenses: ₹187.02
  • Profit Before Tax (PBT): ₹2.72
  • Tax Expense: ₹0.70
  • Profit for the Period: ₹2.03
  • Basic EPS: ₹0.04
  • Diluted EPS: ₹0.04

Balance Sheet Position as at March 31, 2026 (₹ in lakhs)

Equity and Liabilities:

  • Share Capital: ₹462.37
  • Reserves and Surplus: ₹1,541.73
  • Total Equity: ₹2,004.10
  • Short-Term Borrowings: ₹71.35
  • Trade Payables: ₹18.51
  • Other Current Liabilities: ₹12.52
  • Short-Term Provisions: ₹1.87
  • Total Current Liabilities: ₹104.25
  • Total Equity & Liabilities: ₹2,108.35

Assets:

  • Property, Plant & Equipment: ₹17.69
  • Deferred Tax Assets: ₹0.22
  • Total Non-Current Assets: ₹17.91
  • Inventories: ₹1,899.09
  • Trade Receivables: ₹77.35
  • Cash and Cash Equivalents: ₹60.28
  • Other Current Assets: ₹53.72
  • Total Current Assets: ₹2,090.44
  • Total Assets: ₹2,108.35

Cash Flow Statement (₹ in lakhs)

  • Cash from Operations: (₹297.84)
  • Cash from Investing Activities: (₹0.98)
  • Cash from Financing Activities: (₹25.06)
  • Net Change in Cash: (₹323.88)
  • Cash at Beginning: ₹384.16
  • Cash at End: ₹60.28

Audit and Governance Details

  • Statutory Auditors: M/s. Piyush Kothari & Associates (FRN 140711W)
  • Audit Opinion: Unmodified opinion issued on the standalone audited financial results
  • Board Meeting Date: 26th May, 2026 at 11:00 A.M.
  • Meeting Location: Registered office at Diamond Apartments Co-op Housing Society, LT H No. 7/3388/A, 6th floor, C/1, 601, Haththupura Char Rasta, Surat-395003
  • Authorized Signatory: Mr. Satish Kalubhai Kansodariya (Managing Director, DIN:08444489)
  • Compliance Officer: Priti Mohata (Company Secretary, M. No.: A36910)

Business Operations

  • The company is engaged in manufacturing and trading of diamonds primarily in Surat, Gujarat
  • Operations include sourcing of rough, polished and uncut diamonds from domestic market suppliers
  • Sales are made to retail and wholesale operations in Gujarat and Mumbai
  • Single business segment, hence segment reporting not applicable

Additional Information

  • Previous year figures have been regrouped/rearranged/reclassified for comparability
  • Investor complaints during the year: Nil complaints pending, received, disposed, or unresolved
  • The half-year results represent the balancing figure between audited full-year figures and previously published unaudited half-year figures
  • Financial results prepared in accordance with Accounting Standards prescribed under Section 133 of Companies Act, 2013