Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Key Financial Highlights [Rs. in Lakhs]

Standalone Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹20,934.75 (vs ₹16,193.38 in Q2 FY26 - 29% increase YoY)
  • Other Income: ₹111.53
  • Total Income: ₹21,046.28
  • Total Expenses: ₹19,163.47
  • Profit before Tax: ₹1,882.81 (vs ₹1,160.70 in Q2 FY26 - 62% increase YoY)
  • Tax Expenses: ₹483.03
  • Net Profit after Tax: ₹1,399.78 (vs ₹886.80 in Q2 FY26 - 58% increase YoY)
  • Basic EPS: ₹4.17 (vs ₹2.71 in Q2 FY26)
  • Diluted EPS: ₹4.17 (vs ₹2.71 in Q2 FY26)

Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹35,262.12 (vs ₹29,557.21 in H1 FY26 - 19% increase YoY)
  • Other Income: ₹218.05
  • Total Income: ₹35,480.16
  • Total Expenses: ₹32,171.27
  • Profit before Tax: ₹3,308.90 (vs ₹2,509.49 in H1 FY26 - 32% increase YoY)
  • Tax Expenses: ₹841.98
  • Net Profit after Tax: ₹2,466.92 (vs ₹1,896.10 in H1 FY26 - 30% increase YoY)
  • Basic EPS: ₹7.26 (vs ₹5.79 in H1 FY26)
  • Diluted EPS: ₹7.26 (vs ₹5.79 in H1 FY26)

Year Ended 31.03.2026 (Audited):

  • Revenue from Operations: ₹72,563.09
  • Other Income: ₹799.50
  • Total Income: ₹73,362.59
  • Net Profit after Tax: ₹3,576.78
  • Basic EPS: ₹10.78
  • Diluted EPS: ₹10.78

Balance Sheet Position as at 30.09.2026 [Unaudited]:

  • Property, Plant & Equipment: ₹1,261.04 lakhs
  • Inventories: ₹23,235.92 lakhs
  • Trade Receivables: ₹13,871.83 lakhs
  • Cash & Cash Equivalents: ₹207.55 lakhs
  • Total Current Assets: ₹39,328.76 lakhs
  • Total Assets: ₹40,970.19 lakhs
  • Equity Share Capital: ₹3,484.37 lakhs
  • Other Equity: ₹20,243.99 lakhs
  • Total Equity: ₹23,728.36 lakhs
  • Non-Current Borrowings: ₹205.07 lakhs
  • Current Borrowings: ₹15,300.52 lakhs
  • Total Current Liabilities: ₹16,951.53 lakhs

Cash Flow Statement for Half Year Ended 30.09.2026:

  • Net Cash Flow from Operating Activities: ₹1,457.00 lakhs
  • Net Cash used in Investing Activities: ₹(800.16) lakhs
  • Net Cash used in Financing Activities: ₹(707.50) lakhs
  • Net decrease in Cash and Cash Equivalents: ₹(50.66) lakhs

Segment-wise Performance:

The company operates in one segment only (jewellery), and accordingly, segment information has not been separately disclosed as the Chairman and Managing Director has been identified as the Chief Operating Decision Maker.

Corporate Actions:

Not Specified

Other Significant Information:

  • Paid-up Equity Share Capital: ₹3,405.29 lakhs (face value ₹10 per share)
  • Reserves excluding Revaluation Reserves as per previous year: ₹17,302.33 lakhs
  • The figures for quarter ended September 30, 2026 are the balancing figure between the unaudited figures for the half year and published unaudited figures up to June 30, 2026