Key Quantitative Figures

Income Statement (₹ in Lakh)

  • Revenue from Operations: ₹531.43 (Q1 FY26) vs ₹1,921.07 (Q1 FY25)
  • Other Income: ₹323.25 (Q1 FY26) vs ₹242.24 (Q1 FY25)
  • Total Income: ₹854.68 (Q1 FY26) vs ₹2,153.31 (Q1 FY25)

Expenses (₹ in Lakh)

  • Purchases of Stock-in-Trade: ₹983.88
  • Changes in Inventories: (₹454.85) [negative indicates decrease]
  • Employee Benefits Expense: ₹21.83
  • Finance Costs: ₹1.42
  • Depreciation and Amortisation: ₹9.25
  • Other Expenses: ₹32.77
  • Total Expenses: ₹584.24

Profitability Metrics

  • Profit before Tax: ₹270.44 (Q1 FY26) vs ₹155.97 (Q1 FY25)
  • Tax Expense: ₹38.89 (Deferred Tax only)
  • Profit after Tax: ₹231.55 (Q1 FY26) vs ₹122.51 (Q1 FY25)
  • Other Comprehensive Income (Net of Tax): ₹24.82
  • Total Comprehensive Income: ₹256.37

Earnings Per Share (Face Value ₹10)

  • Basic EPS: ₹0.42 (Q1 FY26) vs ₹0.22 (Q1 FY25)
  • Diluted EPS: ₹0.42 (Q1 FY26) vs ₹0.22 (Q1 FY25)

Comparative Figures

  • Q4 FY25 (March 31, 2026) showed a net loss of ₹246.34 lakh and EPS of (₹0.44)
  • Full year FY26 (March 31, 2026) showed net profit of ₹188.39 lakh and EPS of ₹0.34

Balance Sheet Items

  • Paid-up Equity Share Capital: ₹5,567.07 lakh (unchanged from previous periods)
  • Other Equity: ₹1,625.77 lakh (as of March 31, 2026)

Parties Involved

  • Stock Exchange: BSE Limited
  • Auditors: Chaturvedi & Shah LLP, Chartered Accountants (Firm Registration No. 101720W/W100355)
  • Review Partner: Gaurav Jain (Membership No.: 129439, UDIN: 26129439UKNLFR5825)
  • Company Representative: J.R.K. Sarma, Whole-Time Director

Business Context

  • 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 Ind AS 109 (Operating Segments)
  • Previous period/year figures have been reworked/regrouped for comparability
  • Q4 FY25 figures are balancing figures between audited full year and reviewed year-to-date figures

Approval Process

  • Results reviewed and recommended by the Audit Committee
  • Results approved by the Board of Directors
  • Limited Review Report issued by Chaturvedi & Shah LLP with no material misstatements identified