Financial Results Overview (Quarter Ended 30th September 2026)

  • Revenue from operations: ₹2,059.57 lakh
  • Other income: ₹15.84 lakh
  • Total income: ₹2,075.41 lakh
  • Total expenses: ₹2,022.20 lakh (including negative inventory changes of ₹1,265.54 lakh)
  • Profit before tax: ₹53.21 lakh
  • Current tax expense: ₹13.00 lakh
  • Net profit for the quarter: ₹40.21 lakh
  • Earnings per share (Basic): ₹0.71
  • Earnings per share (Diluted): ₹0.71
  • Paid-up equity share capital: ₹568.60 lakh (Face Value ₹10 per share)

Half-Year Performance (Ended 30th September 2026)

  • Revenue from operations: ₹3,238.69 lakh
  • Other income: ₹41.52 lakh
  • Total income: ₹3,280.21 lakh
  • Profit before tax: ₹2,334.72 lakh
  • Current tax expense: ₹588.00 lakh
  • Net profit for half-year: ₹1,746.72 lakh
  • Earnings per share (Basic): ₹30.72
  • Earnings per share (Diluted): ₹31.16

Comparative Financials

Previous period figures have been regrouped, rearranged and reclassified wherever necessary to conform to current period's classification.

Capital Structure Changes

The Company received shareholder approval in their Extra Ordinary General Meeting held on 24th August 2026 regarding preferential allotment of equity shares and warrants. Following in-principle approval from BSE Ltd on 21st October 2026, the Board approved on 4th November 2026:

  • Equity shares allotment: 6,78,388 equity shares of ₹10 each at issue price of ₹602 (including premium of ₹592) to non-promoters
  • Total consideration: ₹40,83,89,576
  • Warrants allotment: 1,66,200 warrants, each convertible into one equity share of ₹10, at issue price of ₹602 per warrant to promoter and promoter group
  • Warrant subscription received: 25% of total consideration amounting to ₹2,50,13,100

Segment Information

The company operates in two segments as per Ind AS-108:

1. Securities Market trading and Advisory

2. Bullion Trading

Quarter Ended 30th September 2026 Segment Performance:

  • Securities Segment Revenue: ₹905.81 lakh
  • Bullion Segment Revenue: ₹1,153.76 lakh
  • Securities Segment Result: ₹30.01 lakh
  • Bullion Segment Result: ₹7.36 lakh

Balance Sheet Position (as at 30.09.2026)

  • Total Assets: ₹12,483.77 lakh
  • Inventories: ₹8,695.13 lakh
  • Trade Receivables: ₹221.61 lakh
  • Cash & Cash equivalents: ₹3,530.00 lakh
  • Equity Share Capital: ₹586.12 lakh
  • Other Equity: ₹9,349.52 lakh
  • Trade payables: ₹1,699.94 lakh
  • Provisions: ₹773.93 lakh

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net cash used in operating activities: ₹(555.74) lakh
  • Net cash from investing activities: ₹21.58 lakh
  • Net cash from financing activities: ₹309.75 lakh
  • Net decrease in cash: ₹(224.41) lakh
  • Closing cash balance: ₹3,530.00 lakh

Auditor's Review

R.K. Khandelwal & Co., Chartered Accountants issued an unmodified review report dated 13th November 2026 stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.

Compliance Framework

The financial results have been prepared in accordance with:

  • Companies (Indian Accounting Standards) Rules, 2015 (Ind AS)
  • Section 133 of the Companies Act, 2013
  • SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • SEBI (Issuance of Capital and Disclosure Requirements) Regulations, 2018