Financial Results - Standalone (Quarter Ended 30.09.2026)

Income Statement (₹ in Lakhs)

  • Revenue from Operations: ₹44.18
  • Other Income: ₹0.00
  • Total Income: ₹44.18

Expenses (₹ in Lakhs)

  • Change in Inventories: ₹22.83
  • Employee Benefits Expense: ₹4.95
  • Other Expenses: ₹7.47
  • Finance Costs: ₹0.03
  • Depreciation and Amortization: ₹0.39
  • Total Expenses: ₹51.06

Profit/Loss

  • Loss before exceptional items and tax: ₹(6.88)
  • Exceptional Items: ₹0.00
  • Loss before tax: ₹(6.88)
  • Tax Expense: ₹0.07
  • Net Loss for the period: ₹(6.95)
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income: ₹(6.95)

Share Capital and EPS

  • Paid Up Equity Share Capital: ₹53.30 lakh (Face Value ₹10)
  • Basic EPS: ₹(0.13)
  • Diluted EPS: ₹(0.13)

Financial Results - Consolidated (Quarter Ended 30.09.2026)

Income Statement (₹ in Lakhs)

  • Revenue from Operations: ₹44.18
  • Other Income: ₹0.00
  • Total Income: ₹44.18

Expenses (₹ in Lakhs)

  • Change in Inventories: ₹22.83
  • Employee Benefits Expense: ₹4.95
  • Other Expenses: ₹7.47
  • Finance Costs: ₹0.03
  • Depreciation and Amortization: ₹0.39
  • Total Expenses: ₹52.25

Profit/Loss

  • Loss before exceptional items and tax: ₹(8.07)
  • Exceptional Items: ₹0.00
  • Loss before tax: ₹(8.07)
  • Tax Expense: ₹0.07
  • Net Loss for the period: ₹(8.13)
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income: ₹(8.13)

Share Capital and EPS

  • Paid Up Equity Share Capital: ₹53.30 lakh
  • Basic EPS: ₹(0.15)
  • Diluted EPS: ₹(0.15)

Balance Sheet - Standalone (as at 30.09.2026)

Assets (₹ in Lakhs)

  • Total Non-current Assets: ₹10.70
  • Property, Plant and Equipment: ₹4.72
  • Intangible Assets: ₹0.16
  • Financial Assets: ₹0.00
  • Other Non-current Assets: ₹3.43
  • Deferred Tax Assets: ₹2.39
  • Total Current Assets: ₹2,505.89
  • Inventories: ₹1,635.12
  • Trade Receivables: ₹827.15
  • Cash and Cash Equivalents: ₹2.46
  • Loans: ₹3.34
  • Other Current Assets: ₹9.61
  • Total Assets: ₹2,516.59

Liabilities and Equity (₹ in Lakhs)

  • Equity: ₹159.20
  • Equity Share Capital: ₹533.04
  • Other Equity: ₹(373.84)
  • Current Liabilities: ₹2,357.39
  • Borrowings: ₹1,497.31
  • Trade Payables: ₹850.97
  • Other Financial Liabilities: ₹0.35
  • Other Current Liabilities: ₹1.76
  • Short Term Provisions: ₹0.00
  • Total Liabilities and Equity: ₹2,516.59

Cash Flow Statement - Standalone (Period Ended 30.09.2026)

  • Net Cash from Operating Activities: ₹(28.65)
  • Net Cash from Investing Activities: ₹0.00
  • Net Cash from Financing Activities: ₹28.72
  • Net Increase in Cash: ₹0.07
  • Cash at beginning: ₹2.39
  • Cash at end: ₹2.46

Audit and Compliance Details

  • Limited Review Report issued by Govind Prasad and Co., Chartered Accountants (FRN: 114360W)
  • Unmodified opinion on both standalone and consolidated financial results
  • Review conducted in accordance with Standard on Review Engagement (SRE) 2400
  • Audit Committee approved results on 5th November, 2026
  • Board of Directors meeting held on 5th November, 2026

Business Segment

  • The company is engaged in Trading & Manufacturing in Gems and Precious Metals
  • Segment Reporting as defined in Ind-AS 108 is not applicable

Subsidiary Information

  • Sunraj Diamonds DMCC (Subsidiary) included in consolidated results
  • Subsidiary results: Total revenues ₹Nil, net loss after tax ₹Nil, total comprehensive income ₹Nil