P N Gadgil Jewellers Limited — Quarter and year ended March 31, 2026
| Particulars |
For the quarter ended |
For the year ended |
|
March 31, 2026 (Audited) (Refer Note 6) |
December 31, 2025 (Unaudited) |
| Income |
|
|
| Revenue from operations |
35,306.20 |
32,533.43 |
| Other income |
312.49 |
273.11 |
| Total income : |
35,618.69 |
32,806.54 |
| Expenses |
|
|
| Cost of materials consumed |
31,944.80 |
27,896.68 |
| Employee benefit expense |
396.79 |
375.07 |
| Finance costs |
271.49 |
245.24 |
| Depreciation and amortisation expense |
163.23 |
146.50 |
| Other expenses |
1,656.53 |
1,877.90 |
| Total expenses : |
34,432.84 |
30,541.39 |
| Profit/(Loss) before exceptional items and tax from continuing operations |
1,185.85 |
2,265.15 |
| Exceptional items (Refer note 7) |
– |
33.92 |
| Profit/(Loss) before tax |
1,185.85 |
2,231.23 |
| Tax Expense |
|
|
| (a) Current tax |
322.26 |
594.05 |
| (b) Deferred tax |
(5.86) |
(25.56) |
| Total tax expenses : |
316.40 |
568.49 |
| Profit/ (Loss) for the year/period, net of tax from continuing operations |
869.45 |
1,662.74 |
| Other comprehensive income |
|
|
| Items that will not be reclassified to profit or loss |
|
|
| (a) Remeasurement of defined benefit obligation |
0.09 |
(1.59) |
| (b) Gain on measurement of G-Sec at fair value |
(2.17) |
(0.25) |
| (ii) Income tax relating to these items |
|
|
| (a) Tax relating to remeasurement of the defined benefit plans |
(0.02) |
0.40 |
| (b) Tax relating to measurement of equity instruments at fair value |
0.55 |
0.06 |
| Other Comprehensive Income for the year/period |
(1.55) |
(1.38) |
| Total comprehensive income for the year/period, net of tax |
867.90 |
1,661.36 |
| Particulars |
Amount (₹ Million) |
| Paid up Equity (Face Value of Rs. 10 each) |
|
| – Equity |
1,357.08 |
| Other Equity |
18,359.98 (2026) / 14,328.78 (2025) |
| Description |
March 31, 2026 |
December 31, 2025 |
March 31, 2025 |
March 31, 2026 (Year ended) |
March 31, 2025 (Year ended) |
| Basic (in Rs.) |
6.41 |
12.25 |
4.60 |
29.55 |
16.83 |
| Diluted (in Rs.) |
6.41 |
12.25 |
4.60 |
29.55 |
16.83 |
| Particulars |
As at March 31, 2026 |
As at March 31, 2025 |
| ASSETS |
|
|
| Non-Current Assets |
|
|
| Property, Plant and Equipment |
2,248.92 |
1,812.59 |
| Right of Use of Assets |
1,436.93 |
971.01 |
| Capital work-in-progress |
– |
35.16 |
| Other Intangible Assets |
19.30 |
16.95 |
| Financial Assets |
|
|
| i. Investments |
534.22 |
537.98 |
| ii. Other Financial Assets |
1,728.94 |
1,338.52 |
| Other Non-Current Assets |
77.68 |
83.34 |
| Total Non-Current Assets |
6,045.99 |
4,795.55 |
| Current Assets |
|
|
| Inventories |
36,123.82 |
19,955.95 |
| Financial Assets |
|
|
| i. Trade Receivables |
666.45 |
545.29 |
| ii. Cash and Cash Equivalents |
354.30 |
868.29 |
| iii. Bank balances other than (ii) above |
4,627.53 |
4,351.00 |
| iv. Loans |
2.08 |
1.13 |
| v. Other Financial Assets |
647.64 |
179.35 |
| Other Current Assets |
768.58 |
525.51 |
| Total Current Assets |
43,190.40 |
26,426.52 |
| Asset held for sale |
11.56 |
– |
| Total Assets |
49,247.95 |
31,222.07 |
| EQUITY AND LIABILITIES |
|
|
| Equity |
|
|
| Equity Share Capital |
1,357.08 |
1,357.08 |
| Other Equity |
18,359.98 |
14,328.78 |
| Total equity |
19,717.06 |
15,685.86 |
| LIABILITIES |
|
|
| Non-Current Liabilities |
|
|
| Financial Liabilities |
|
|
| i. Borrowings |
– |
0.20 |
| ii. Lease Liabilities |
1,199.52 |
817.07 |
| iii. Other Financial Liabilities |
90.57 |
56.32 |
| Provisions |
33.22 |
3.10 |
| Deferred Tax Liabilities (Net) |
41.33 |
74.75 |
| Total Non-Current Liabilities |
1,364.64 |
951.44 |
| Current Liabilities |
|
|
| Financial Liabilities |
|
|
| i. Borrowings |
15,500.64 |
7,998.26 |
| ii. Trade Payables |
|
|
| a) Total outstanding dues of micro enterprises and small enterprises |
44.00 |
49.35 |
| b) Total outstanding dues of creditors other than micro enterprises and small enterprises |
5,622.83 |
2,444.71 |
| iii. Lease Liabilities |
347.15 |
215.32 |
| iv. Other Financial Liabilities |
374.71 |
370.82 |
| Provisions |
67.99 |
39.54 |
| Current Tax Liabilities (Net) |
133.31 |
18.27 |
| Other Current Liabilities |
6,075.62 |
3,448.50 |
| Total Current Liabilities |
28,166.25 |
14,584.77 |
| Total Liabilities |
29,530.89 |
15,536.21 |
| Total Equity and Liabilities |
49,247.95 |
31,222.07 |
| Sr. No. |
Particulars |
March 31, 2026 |
March 31, 2025 |
| A |
Cash flow from operating activities |
|
|
|
Profit / (loss) before tax from continuing operations |
5,426.70 |
2,895.25 |
|
Adjustments for : |
|
|
|
Add: |
|
|
|
Depreciation and amortization expense |
550.94 |
327.76 |
|
Bad debts written off |
(0.09) |
9.13 |
|
Loss on sale of asset |
12.01 |
9.80 |
|
Interest and other finance cost |
897.63 |
415.87 |
|
Loss on Impairment of Investment |
– |
– |
|
Balances and Assets written off |
7.70 |
– |
|
Less: |
|
|
|
Net gain on disposal of property, plant and equipment |
– |
– |
|
Interest income |
(389.34) |
(176.24) |
|
Gain on Lease Modifications |
(2.40) |
(1.73) |
|
Unwinding of interest |
(13.10) |
(8.10) |
|
Operating profit/(loss) before working capital changes |
1,063.35 |
576.49 |
|
|
6,490.05 |
3,471.74 |
|
Adjustments for changes in : |
|
|
|
(Increase)/ decrease in trade receivables |
(121.07) |
(129.02) |
|
(Increase)/ decrease in inventories |
(16,167.88) |
(10,584.68) |
|
(Increase)/ decrease in non-current and current financial assets |
(861.78) |
(1,400.25) |
|
(Increase)/ decrease in other current and non current asset |
(248.96) |
699.71 |
|
Increase/ (decrease) in trade payables |
3,172.78 |
1,040.29 |
|
Increase/ (decrease) in financial liabilities (others) |
38.14 |
308.34 |
|
Increase/ (decrease) in non-current provisions and current provisions |
55.33 |
8.90 |
|
Increase/(decrease) in other current liabilities and non-current liabilities |
2,627.12 |
530.49 |
|
Cash generated from / (used in) operations before tax |
(5,016.27) |
(6,054.49) |
|
Income Taxes paid |
(1,333.90) |
(832.24) |
|
Net cash inflow / (outflow) from operating activities |
(6,350.17) |
(6,886.73) |
| B |
Cash flow from investing activities |
|
|
|
Capital expenditure on fixed assets including CWIP |
(650.13) |
(459.26) |
|
Investment in equity & other financial instruments |
0.95 |
(76.24) |
|
Investment in term deposits |
(276.53) |
(3,815.47) |
|
Proceeds from sale of fixed assets |
1.65 |
0.79 |
|
Interest / income on investment received |
389.34 |
176.24 |
|
Net cash flow from/(used in) investing activities |
(534.73) |
(4,173.93) |
| C |
Cash Flow from financing activities |
|
|
|
Issue of equity shares |
– |
177.08 |
|
Share premium reserve |
36.57 |
8,322.92 |
|
Increase / (decrease) in long term borrowings |
(0.20) |
(841.39) |
|
Increase / (decrease) in current borrowings |
7,502.38 |
5,098.88 |
|
Increase / (decrease) in lease liabilities |
(383.01) |
(223.17) |
|
Finance Cost other than Lease Liabilities |
(774.33) |
(340.18) |
|
Share issue and listing expenses |
(10.50) |
(478.03) |
|
Net cash flow from / (used in) financing activities |
6,370.91 |
11,716.12 |
|
Net increase / (decrease) in cash and cash equivalents |
(513.99) |
655.46 |
|
Opening cash and cash equivalents |
868.29 |
212.83 |
|
Cash and cash equivalents at the end of the year |
354.31 |
868.29 |
|
Components of Cash and cash equivalent |
|
|
|
Cash in hand |
140.21 |
270.27 |
|
Balances with bank |
214.10 |
598.02 |
| Particulars | For the quarter ended | | | For the year ended | |
|————-|———————-|——————|——————-|—————-|—————-|—————-|
| | March 31, 2026 (Audited) (Refer Note 7) | December 31, 2025 (Unaudited) | March 31, 2025 (Audited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) | |
| Income | | | | | | |
| Revenue from operations | 35,443.06 | 33,026.07 | 15,882.24 | 1,07,390.97 | 76,934.68 | |
| Other income | 311.42 | 274.14 | 149.25 | 880.82 | 291.51 | |
| Total income: | 35,754.48 | 33,300.21 | **16,031
