PNGS Reva Diamond Jewellery Limited — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter ended March 31, 2026 Refer Note 8 |
Quarter ended December 31, 2025 (Unaudited) |
Quarter ended March 31, 2025 (Unaudited) Refer Note 9 |
Year ended March 31, 2026 Audited |
Year ended March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from operations | 1,381.26 | 1,441.83 | 578.14 | 4,390.28 | 644.70 | |
| Other income | 15.22 | 1.15 | 1.31 | 20.35 | 1.32 | |
| Total Income | 1,396.48 | 1,442.98 | 579.45 | 4,410.63 | 646.02 | |
| 2 | Expenses | |||||
| Purchase of Stock-in-trade | 964.44 | 1,286.89 | 469.46 | 4,737.05 | 501.97 | |
| Changes in inventories of finished goods, stock-in-trade and work-in-progress | 33.76 | (258.65) | (21.25) | (1,561.37) | (9.55) | |
| Employee benefits expense | 21.72 | 24.54 | 10.08 | 79.78 | 11.47 | |
| Finance costs | 31.20 | 25.90 | 12.63 | 98.67 | 12.65 | |
| Depreciation and amortization expense | 2.38 | 2.11 | 0.26 | 6.63 | 0.26 | |
| Other expenses | 55.56 | 53.11 | 38.93 | 185.15 | 41.56 | |
| Total Expenses | 1,109.06 | 1,133.90 | 510.11 | 3,545.91 | 558.36 | |
| 3 | Profit before tax (1) – (2) | 287.42 | 309.08 | 69.34 | 864.72 | 87.66 |
| 4 | Tax expenses | |||||
| Income Tax charge | 70.34 | 79.18 | 22.06 | 218.90 | 22.06 | |
| Deferred tax charge/(credit) | 2.71 | (1.24) | (0.25) | (1.01) | (0.25) | |
| Earlier year taxes | 0.28 | – | – | 0.28 | – | |
| Total tax expenses | 73.33 | 77.94 | 21.81 | 218.17 | 21.81 | |
| 5 | Profit after tax (3) – (4) | 214.09 | 231.14 | 47.53 | 646.55 | 65.85 |
| 6 | Other comprehensive income Items that will not be reclassified subsequently to profit and loss |
|||||
| Re-measurement gains/(loss) on defined benefit plans | (0.39) | 0.01 | 0.23 | (0.59) | 0.23 | |
| Income tax effect | 0.10 | (0.00) | (0.06) | 0.15 | (0.06) | |
| Total other comprehensive income | (0.29) | 0.01 | 0.17 | (0.44) | 0.17 | |
| 7 | Total comprehensive income net of tax (5+6) | 213.80 | 231.15 | 47.70 | 646.11 | 66.02 |
| 8 | Paid-up equity share capital (Face Value of Rs. 10/- each) | 316.98 | 218.66 | 48.59 | 316.98 | 48.59 |
| Other equity | – | – | – | 4,835.02 | 953.32 | |
| Earnings per share (not annualized for quarters) | ||||||
| Basic (Rs.) | 8.40 | 10.57 | 2.29 | 28.41 | 3.17 | |
| Diluted (Rs.) | 8.40 | 10.57 | 2.29 | 28.41 | 3.17 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| I. Non-current assets | ||
| (a) Property, Plant and Equipment | 23.52 | 2.11 |
| (b) Right-of-use assets | 36.40 | 2.55 |
| (c) Other intangible assets | 3.43 | 3.04 |
| (d) Financial assets | ||
| Other financial assets | 4.28 | – |
| (e) Deferred tax asset (net) | 2.52 | 1.36 |
| (f) Other non-current assets | 1.24 | 0.16 |
| Total non-current assets | 71.39 | 9.22 |
| II. Current assets | ||
| (a) Inventories | 3,355.54 | 1,794.17 |
| (b) Financial assets | ||
| (i) Trade receivables | 22.41 | 1.57 |
| (ii) Cash and cash equivalents | 1,142.17 | 390.20 |
| (iii) Bank balances other than cash and cash equivalents | 2,100.10 | – |
| (iv) Other financial assets | 368.88 | 3.94 |
| (c) Other current assets | 93.38 | 69.25 |
| Total current assets | 7,082.48 | 2,259.13 |
| Total assets | 7,153.87 | 2,268.35 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 316.98 | 48.59 |
| (b) Other equity | ||
| – Retained earnings | 712.40 | 65.85 |
| – Securities premium | 4,123.00 | 887.41 |
| – Capital reserve | (0.11) | (0.11) |
| – Other components to equity | (0.27) | 0.17 |
| Total equity | 5,152.00 | 1,001.91 |
| Liabilities | ||
| I. Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 28.39 | 2.01 |
| (b) Provisions | 8.89 | 4.74 |
| Total non-current liabilities | 37.28 | 6.75 |
| II. Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1,658.84 | 906.50 |
| (ii) Lease liabilities | 9.95 | 0.64 |
| (iii) Trade payables | ||
| A) Total outstanding dues of micro enterprises and small enterprises | 51.73 | 49.54 |
| B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 149.88 | 275.28 |
| (iv) Other financial liabilities | 11.36 | 0.44 |
| (b) Other current liabilities | 42.79 | 16.77 |
| (c) Provisions | 2.68 | 0.25 |
| (d) Current tax liabilities (net) | 37.36 | 10.27 |
| Total current liabilities | 1,964.59 | 1,259.69 |
| Total liabilities | 2,001.87 | 1,266.44 |
| Total equity and liabilities | 7,153.87 | 2,268.35 |
| Particulars | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 864.72 | 87.66 |
| Adjustments for: | ||
| Depreciation on property, plant and equipment | 2.07 | 0.03 |
| Depreciation on investment property | – | 0.07 |
| Amortisation of intangible assets | 0.31 | 0.01 |
| Amortisation on right-of-use assets | 4.25 | 0.15 |
| Amortization of prepaid security deposit | 0.18 | – |
| Interest income | (20.20) | (0.44) |
| Miscellaneous income | (0.15) | – |
| Interest on lease liability | 1.76 | 0.04 |
| Interest on working capital demand loan | 92.99 | 12.61 |
| Interest on unsecured loan from directors | 0.81 | – |
| Operating profit/(loss) before working capital changes | 946.74 | 100.13 |
| Changes in operating assets and liabilities | ||
| Decrease/(Increase) in other non-current assets | (1.08) | (0.16) |
| Decrease/(Increase) in inventory | (1,561.37) | (9.55) |
| Decrease/(Increase) in other financial assets | (5.00) | (0.34) |
| Decrease/(Increase) in trade receivables | (20.84) | (1.57) |
| Decrease/(Increase) in other current assets | (24.13) | (68.16) |
| Increase/(Decrease) in trade payables | (233.38) | 180.61 |
| Increase/(Decrease) in other financial liabilities | 10.92 | (0.63) |
| Increase/(Decrease) in provisions | 5.98 | 0.63 |
| Increase/(Decrease) in other current liabilities | 26.00 | 16.77 |
| Cash used in operations | (1,802.90) | 117.60 |
| Income taxes paid (net) | (192.10) | (12.05) |
| Net cash flows from operating activities | (1,048.26) | 205.68 |
| Cash flows from investing activities: | ||
| Payments for acquisition of property, plant and equipment | (23.48) | (2.21) |
| Payments for acquisition of intangible assets | (0.70) | (3.05) |
| Investment in fixed deposit | (2,450.97) | (0.37) |
| Payment on account of common control transaction | – | (1,670.96) |
| Interest received | 6.81 | 0.54 |
| Net cash flows used in investing activities | (2,468.34) | (1,676.05) |
| Cash flows from financing activities | ||
| Payment of lease liabilities (including initial cost) | (4.17) | (0.07) |
| Proceeds from issue of equity shares | 3,795.15 | 899.40 |
| Payment of share issue expenses | (180.96) | – |
| Proceeds from borrowings (net) | 750.00 | 900.00 |
| Interest paid | (91.45) | (6.15) |
| Net cash flows generated from financing activities | 4,268.57 | 1,793.18 |
| Net increase in cash and cash equivalents | 751.97 | 322.81 |
| Less: Net cash and cash generated for Diamond business not taken over | – | 34.32 |
| Cash and cash equivalents at the beginning of the period | 390.20 | 33.07 |
| Cash and cash equivalents at the end of the period | 1,142.17 | 390.20 |
| Cash and cash equivalents include: | ||
| Cash on hand | 5.30 | 5.68 |
| Balance with banks | ||
| – In current accounts | 211.67 | 34.44 |
| – In deposits with original maturity of less than 3 months | 925.00 | 350.00 |
| Cheques on hand | 0.20 | 0.08 |
| Total cash and cash equivalents | 1,142.17 | 390.20 |