Financial Performance Highlights
Quarter Ended 30th September, 2026 (Unaudited):
- Total Income (net): ₹70.99 lakh
- Net Sales/Income from Operations: ₹44.22 lakh
- Other Operating Income: ₹26.77 lakh
- Total Expenses: ₹129.83 lakh
- Cost of Materials Consumed: ₹88.59 lakh
- Employee Benefits Expense: ₹16.32 lakh
- Finance Costs: ₹0.75 lakh
- Depreciation and Amortization: ₹9.41 lakh
- Other Expenses: ₹30.93 lakh
- Loss Before Tax: ₹58.84 lakh
- Tax Expense: ₹3.53 lakh (Deferred Tax)
- Net Loss for the Quarter: ₹62.37 lakh
- Total Comprehensive Income for the Quarter: ₹(62.36) lakh
- Basic and Diluted EPS: ₹(1.08) per share (face value ₹10 each)
Half Year Ended 30th September, 2026 (Unaudited):
- Total Income (net): ₹220.24 lakh
- Loss Before Tax: ₹119.07 lakh
- Net Loss for Half Year: ₹119.45 lakh
- Total Comprehensive Income for Half Year: ₹(120.33) lakh
- Basic and Diluted EPS: ₹(2.06) per share
Comparative Performance
Quarter Comparison (30-09-2026 vs 30-09-2025):
- Total Income decreased from ₹169.36 lakh to ₹70.99 lakh
- Net Profit of ₹10.30 lakh in Q2 FY26 turned to Net Loss of ₹62.37 lakh in Q2 FY27
- EPS declined from ₹0.18 to ₹(1.08)
Half Year Comparison (30-09-2026 vs 30-09-2025):
- Total Income decreased from ₹987.17 lakh to ₹220.24 lakh
- Net Loss improved from ₹474.99 lakh to ₹119.45 lakh
Balance Sheet Position (as at 30th September, 2026)
- Total Assets: ₹1,164.15 lakh
- Non-current Assets: ₹330.09 lakh
- Property, Plant and Equipment: ₹247.03 lakh
- Investment Property: ₹57.16 lakh
- Other Financial Assets: ₹5.41 lakh
- Deferred Tax Assets: ₹15.29 lakh
- Other Non-current Assets: ₹5.20 lakh
- Current Assets: ₹834.06 lakh
- Inventories: ₹603.65 lakh
- Cash and Cash Equivalents: ₹205.24 lakh
- Current Tax Assets: ₹16.80 lakh
- Other Current Assets: ₹1.31 lakh
- Loans: ₹1.00 lakh
- Total Equity: ₹1,119.30 lakh
- Equity Share Capital: ₹578.80 lakh (unchanged)
- Other Equity: ₹540.50 lakh
- Current Liabilities: ₹44.85 lakh
- Trade Payables: ₹3.27 lakh
- Other Financial Liabilities: ₹31.50 lakh
- Other Current Liabilities: ₹6.27 lakh
- Provisions: ₹3.81 lakh
Cash Flow Statement (Half Year Ended 30th September, 2026)
- Cash Flow from Operating Activities: ₹53.27 lakh
- Cash Flow from Investing Activities: ₹46.23 lakh
- Net Increase in Cash and Cash Equivalents: ₹99.51 lakh
- Cash and Cash Equivalents at End of Period: ₹205.24 lakh
- Balances with Banks (Current Account): ₹204.92 lakh
- Cash on Hand: ₹0.32 lakh
Additional Information
1. The company operates in a single segment: "Gold and Diamond studded Jewellery"
2. Figures of last quarter are balancing figures between audited full year and published year-to-date figures
3. Previous year/quarter figures are regrouped wherever necessary
4. Statutory auditors have expressed an unmodified audit opinion
5. All figures are in lakhs and rounded off to two decimals
6. The Limited Review Report was issued by J. D. Zatakia & Company, Chartered Accountants (Firm Regn. No. 111777W) on 4th October, 2026