Summary of Key Information:

Reporting Period: Quarter and Half-Year ended 30th September, 2026

Nature of Filing / Announcement: Regulation 33 of SEBI (LODR) Regulations, 2015 - Outcome of Board Meeting

Audit Opinion:

Clean/Unqualified - The statutory auditors, M/s. Chaturvedi & Shah LLP, issued an unmodified review report stating nothing has come to their attention that causes them to believe the financial results contain any material misstatement.

Key Financial Highlights [₹ in lacs]:

Standalone Results:

Quarter Ended 30-Sep-26:

  • Revenue from Operations: ₹7,053.53 (YoY: +2.5% from ₹6,878.28)
  • Total Income: ₹7,073.92
  • Net Profit: ₹154.30 (YoY: -49.7% from ₹307.00)
  • EPS: ₹2.31 (YoY: ₹4.60)

Half-Year Ended 30-Sep-26:

  • Revenue from Operations: ₹15,463.27 (YoY: +17.9% from ₹13,118.35)
  • Total Income: ₹15,501.76
  • Net Profit: ₹482.84 (YoY: -6.5% from ₹516.44)
  • EPS: ₹7.24 (YoY: ₹7.74)

Balance Sheet (Standalone) as at 30-Sep-26:

  • Cash and Cash Equivalents: ₹1,045.10
  • Inventories: ₹188,093.37
  • Total Borrowings: ₹85,446.02 (Non-current: ₹10,115.31 + Current: ₹75,331.71)
  • Other Equity: ₹81,336.33
  • Total Assets: ₹223,009.32

Consolidated Results:

Quarter Ended 30-Sep-26:

  • Revenue from Operations: ₹7,053.53
  • Total Income: ₹7,072.33
  • Net Profit: ₹142.73
  • EPS: ₹2.14

Half-Year Ended 30-Sep-26:

  • Revenue from Operations: ₹15,463.27
  • Total Income: ₹15,498.66
  • Net Profit: ₹481.88
  • EPS: ₹7.22

Balance Sheet (Consolidated) as at 30-Sep-26:

  • Cash and Cash Equivalents: ₹1,051.24
  • Inventories: ₹188,093.37
  • Total Borrowings: ₹85,446.02
  • Other Equity: ₹80,399.83
  • Total Assets: ₹222,304.46

Segment-wise Performance:

The Company operates in a single primary business segment of "Jewellery" and one geographical segment "within India" as per Ind AS 108.

Corporate Actions:

No dividend declarations, share splits, bonus issues, or buybacks announced in this filing.

Other Significant Information:

Promoter Stake Sale Agreement:

On 31st August 2026, the promoter and promoter group members entered into a Share Purchase Agreement with GRT Jewellers (India) Private Limited to sell 4,94,59,775 equity shares (74.12% of paid-up capital) at a price not exceeding ₹209 per share.

Open Offer:

GRT Jewellers announced an open offer for acquisition of up to 1,72,70,485 equity shares (25.88% of paid-up capital) at ₹249.61 per share as per SEBI Takeover Regulations.

Regulatory Approval:

The Competition Commission of India approved the proposed acquisition on 13th October 2026.

Entities in Consolidation:

  • Parent: Tribhovandas Bhimji Zaveri Limited
  • Subsidiary: Tribhovandas Bhimji Zaveri (Bombay) Limited