Financial Results - Quarter Ended September 30, 2026

Income Statement (₹ in lakh):

  • Revenue from operations: ₹1,558.88
  • Other income: ₹4.68
  • Total income: ₹1,563.55
  • Total expenses: ₹1,627.94
  • Loss before tax: ₹(64.38)
  • Tax expense: ₹(11.86) [comprising current tax ₹(11.86) and deferred tax ₹(11.86)]
  • Loss after tax: ₹(52.52)
  • Other comprehensive loss: ₹(13.62) [net of tax]
  • Total comprehensive loss: ₹(64.19)
  • Earnings per share (basic and diluted): ₹(0.09)

Financial Results - Half Year Ended September 30, 2026

Income Statement (₹ in lakh):

  • Revenue from operations: ₹2,090.31
  • Other income: ₹327.93
  • Total income: ₹2,418.24
  • Total expenses: ₹2,212.18
  • Profit before tax: ₹206.06
  • Tax expense: ₹27.03 [current tax]
  • Profit after tax: ₹179.03
  • Other comprehensive income: ₹13.15 [net of tax]
  • Total comprehensive income: ₹192.18
  • Earnings per share (basic and diluted): ₹0.32

Comparative Financial Performance

Quarterly Comparison (₹ in lakh):

  • Q2 FY27: Loss after tax ₹(52.52) vs Q2 FY26: Loss after tax ₹(51.35)
  • Q2 FY27: Total income ₹1,563.55 vs Q2 FY26: Total income ₹3,376.43
  • Q1 FY27: Profit after tax ₹231.55

Half-Year Comparison (₹ in lakh):

  • H1 FY27: Profit after tax ₹179.03 vs H1 FY26: Profit after tax ₹71.15
  • H1 FY27: Total income ₹2,418.24 vs H1 FY26: Total income ₹5,539.74

Balance Sheet Position as at September 30, 2026

Assets (₹ in lakh):

  • Total assets: ₹7,623.35 (vs ₹7,407.46 as at March 31, 2026)
  • Non-current assets: ₹268.93 (including property, plant & equipment ₹81.21, investments ₹159.86)
  • Current assets: ₹7,354.42 (including inventories ₹510.64, current investments ₹6,131.34, cash & cash equivalents ₹93.29)

Equity and Liabilities (₹ in lakh):

  • Total equity: ₹7,384.37 (equity share capital ₹5,567.01, other equity ₹1,817.36)
  • Non-current liabilities: ₹123.37
  • Current liabilities: ₹115.61

Cash Flow Statement - Half Year Ended September 30, 2026

Cash Flows (₹ in lakh):

  • Net cash used in operating activities: ₹(689.26)
  • Net cash generated from investing activities: ₹713.58
  • Net cash used in financing activities: ₹(21.00)
  • Net increase in cash & cash equivalents: ₹3.32
  • Cash & cash equivalents at beginning: ₹89.97
  • Cash & cash equivalents at end: ₹93.29

Key Business Information

  • The company is engaged in general trading of precious metal and trading in derivatives on recognized exchanges
  • There are no separate reportable segments as per Indian Accounting Standard "Operating Segments" (Ind AS 109)
  • Paid-up equity share capital: ₹5,567.01 lakh (face value ₹10 per share)

Auditor's Review

  • Chaturvedi & Shah LLP conducted limited review in accordance with SRE 2410
  • Review provides moderate assurance that financial results are free from material misstatement
  • No material misstatements identified in the unaudited financial results