Key Financial Figures (₹ in lakhs)

Income Statement Highlights:

  • Revenue from operations: ₹952.03 (H1 FY26) vs ₹189.74 (H1 FY25)
  • Total income: ₹952.03 (H1 FY26) vs ₹189.74 (H1 FY25)
  • Cost of material consumed: ₹205.50 (H1 FY26) vs ₹76.70 (H1 FY25)
  • Purchase of stock in trade: ₹407.39 (H1 FY26) vs ₹490.39 (H1 FY25)
  • Employee benefit expense: ₹21.31 (H1 FY26) vs ₹13.97 (H1 FY25)
  • Profit before tax: ₹31.96 (H1 FY26) vs ₹2.72 (H1 FY25)
  • Total tax expense: ₹8.04 (H1 FY26) vs ₹0.70 (H1 FY25)
  • Net profit: ₹23.93 (H1 FY26) vs ₹2.03 (H1 FY25)
  • Basic EPS: ₹0.052 (H1 FY26) vs ₹0.04 (H1 FY25)
  • Diluted EPS: ₹0.052 (H1 FY26) vs ₹0.04 (H1 FY25)

Balance Sheet Highlights (as of September 30, 2026):

  • Paid-up equity share capital: ₹462.37 (unchanged from March 31, 2026)
  • Reserves and surplus: ₹1,565.64 (vs ₹1,541.73 as of March 31, 2026)
  • Total equity: ₹2,028.01 (vs ₹2,004.10 as of March 31, 2026)
  • Inventories: ₹1,801.28 (vs ₹1,899.09 as of March 31, 2026)
  • Trade receivables: ₹213.42 (vs ₹77.35 as of March 31, 2026)
  • Cash and cash equivalents: ₹60.41 (vs ₹60.28 as of March 31, 2026)
  • Total assets: ₹2,171.40 (vs ₹2,108.35 as of March 31, 2026)

Cash Flow Highlights (H1 FY26):

  • Net cash from operating activities: ₹0.72
  • Net cash used in investing activities: ₹(0.74)
  • Net cash from financing activities: ₹0.15
  • Net change in cash: ₹0.13

Dates and Approval

  • Board meeting date: November 4, 2026
  • Financial period: Half year ended September 30, 2026
  • Results approved by board and reviewed by audit committee on November 4, 2026

Parties Involved

  • Statutory Auditors: TGB & Associates (FR No: 140702W)
  • Managing Director: Satish Kalubhai Kansodariya (DIN: 08444459)
  • Company Secretary & Compliance Officer: Priti Mohata (M. No.: A36910)

Business Operations

The company is engaged in manufacturing and trading of diamonds primarily in Surat, Gujarat. Operations include sourcing rough, polished and uncut diamonds from domestic market suppliers and sale to retail and wholesale operations in Gujarat and Mumbai. The company operates as a single segment.

Investor Complaints

No investor complaints were pending, received, or unresolved during the period ended September 30, 2026.

Additional Notes

  • Previous periods' figures have been regrouped/rearranged/reclassified for comparability
  • The financial results were reviewed by the statutory auditors who issued a limited review report
  • Mr. Satish Kalubhai Kansodariya was authorized by the board for signing the financial results