Key Financial Figures (₹ in Lakhs)

Quarter Ended 30.09.2026:

  • Net Loss for the period: ₹(2.48)
  • Total Comprehensive Income: ₹(2.48)
  • Earnings Per Share (Basic & Diluted): ₹(0.06)

Half Year Ended 30.09.2026:

  • Net Loss for the period: ₹(2.79)
  • Total Comprehensive Income: ₹(2.79)
  • Earnings Per Share (Basic & Diluted): ₹(0.07)

Comparative Figures:

  • Previous Quarter (30.06.2026): Net Loss ₹(0.31)
  • Corresponding Quarter Previous Year (30.09.2025): Net Loss ₹(0.64)
  • Year Ended 31.03.2026: Net Loss ₹(2.64)

Capital Structure

  • Equity Share Capital: ₹401.31 lakh (consistent across all periods)
  • Reserves (excluding Revaluation Reserve): ₹(386.28) lakh as of previous audited balance sheet

Balance Sheet Position as at 30.09.2026

  • Total Assets: Not quantified in disclosure
  • Equity: ₹7.85 lakh (Share Capital ₹401.31 + Other Equity ₹(393.46))
  • Other Equity: ₹(393.46) lakh (compared to ₹(390.67) lakh as at 31.03.2026)

Operational Details

  • The company is engaged in the diamond industry with only one reportable segment
  • No revenue from operations reported for the current quarter
  • Expenses include Finance Cost of ₹0.75 lakh and Other Expenses of ₹2.04 lakh

Notes to Financial Statements

1. Financial results prepared in accordance with Indian Accounting Standards (Ind AS)

2. Results reviewed by Audit Committee and approved by Board of Directors on 28th October 2026

3. Previous period figures have been regrouped wherever necessary

4. The full format of quarterly financial results is available on BSE website and company's website

Auditor's Review

A John Moris & Co., Chartered Accountants (FRN No. 0072208) conducted a limited review and concluded that nothing came to their attention causing them to believe that the financial results:

  • Contain any material misstatement
  • Have not been prepared in accordance with applicable accounting standards
  • Do not disclose information required by SEBI Listing Regulations

Additional Financial Information

  • Cash and cash equivalents: Not quantified
  • Other Financial Assets: ₹2.40 lakh
  • Deferred Tax Asset: ₹46.69 lakh
  • Other Non-Financial Assets: ₹0.90 lakh
  • Borrowings (Loan from Director): ₹42.40 lakh
  • Other Financial Liabilities: ₹0.60 lakh (Auditors Remuneration Payable)

Employee Benefits

  • Employee Benefit Expense: ₹0.75 lakh (Salary)

Other Expenses Breakdown

  • Rent: ₹0.60 lakh
  • Conveyance Charges: ₹0.01 lakh
  • Telephone Charges: ₹0.01 lakh
  • Website Renewal Charges: ₹0.05 lakh
  • Rates and Taxes: ₹1.14 lakh
  • Office Expenses: ₹0.01 lakh
  • Consultancy Charges: ₹0.21 lakh