RBZ Jewellers Limited — Quarter and year ended March 31, 2026 (audited standalone)
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 Refer Note 6 |
31.12.2025 Unaudited |
||
| 1 | Income | ||
| (a) Revenue from operations | 18,948.36 | 22,633.02 | |
| (b) Other Income | 26.13 | 4.05 | |
| Total Income | 18,974.49 | 22,637.07 | |
| 2 | Expenses | ||
| (a) Cost of materials consumed | 7,806.73 | 10,864.95 | |
| (b) Purchase of Stock-in-trade | 6,857.92 | 6,527.16 | |
| (c) Changes in inventories of finished goods and work-in-progress and Stock-in-trade | 738.19 | 841.03 | |
| (d) Employee benefits expense | 399.04 | 420.95 | |
| (e) Finance costs | 396.03 | 497.53 | |
| (f) Depreciation and amortisation expense | 138.99 | 122.26 | |
| (g) Other expenses | 1,031.68 | 1,026.84 | |
| Total Expenses | 17,368.58 | 20,300.72 | |
| 3 | Profit before exceptional items and tax (1-2) | 1,605.91 | 2,336.35 |
| 4 | Exceptional items | – | – |
| 5 | Profit Before Tax (3-4) | 1,605.91 | 2,336.35 |
| 6 | Tax Expense | ||
| Current Tax | 426.16 | 615.81 | |
| Short/(Excess) provision of tax of earlier years | – | (3.64) | |
| Deferred Tax Charge/(Credit) | 11.79 | (18.83) | |
| Total Tax Expense | 437.95 | 593.34 | |
| 7 | Profit for the period/year (5-6) | 1,167.96 | 1,743.01 |
| 8 | Other Comprehensive Income/(Loss) (Net of Tax) | ||
| Items that will not be classified to profit and loss | |||
| Re-measurement gain/(loss) of defined benefit plan (Net of Tax) | (6.00) | 1.51 | |
| 9 | Total Comprehensive Income for the period/year (7+8) | 1,161.96 | 1,744.52 |
| 10 | Paid-up Equity Share Capital (Face Value ₹ 10/- per share) | 4,000.00 | 4,000.00 |
| 11 | Other Equity | – | – |
| 12 | Earnings Per Share in ₹ (Not Annualised for the interim periods) | ||
| – Basic and Diluted | 2.92 | 4.36 |
| Particulars | As at March 31, 2026 Audited |
As at March 31, 2025 Audited |
|---|---|---|
| ASSETS | ||
| I. Non-current assets | ||
| (a) Property, plant and equipment | 3,370.73 | 2,692.48 |
| (b) Capital work in progress | 2,469.07 | 254.78 |
| (c) Intangible assets | 120.68 | 217.09 |
| (d) Intangible assets under development | 29.25 | 0.09 |
| (e) Right of Use Assets | 2,726.87 | 365.99 |
| (f) Financial assets | ||
| (i) Loans | 2.24 | 3.04 |
| (ii) Other financial assets | 60.38 | 21.87 |
| (g) Other non-current assets | 137.10 | 1.63 |
| Total non-current assets | 8,916.32 | 3,556.97 |
| II. Current assets | ||
| (a) Inventories | 33,567.46 | 29,229.52 |
| (b) Financial assets | ||
| (i) Trade receivables | 5,582.65 | 1,732.80 |
| (ii) Cash and cash equivalents | 107.38 | 76.91 |
| (iii) Bank balance other than (ii) above | 201.49 | 192.19 |
| (iv) Loans | 12.73 | 11.54 |
| (v) Other financial assets | 48.79 | 250.61 |
| (c) Other current assets | 158.97 | 147.46 |
| Total current assets | 39,679.47 | 31,641.03 |
| Total Assets | 48,595.79 | 35,198.00 |
| Particulars | As at March 31, 2026 Audited |
As at March 31, 2025 Audited |
|---|---|---|
| Equity | ||
| Equity share capital | 4,000.00 | 4,000.00 |
| Other equity | 25,982.31 | 20,504.18 |
| Total equity | 29,982.31 | 24,504.18 |
| Particulars | As at March 31, 2026 Audited |
As at March 31, 2025 Audited |
|---|---|---|
| LIABILITIES | ||
| I. Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 2,253.56 | 74.17 |
| (ii) Lease liabilities | 2,849.00 | 356.21 |
| (b) Long-term provisions | 99.45 | 83.34 |
| (c) Deferred tax liabilities (Net) | 139.66 | 148.46 |
| Total non-current liabilities | 5,341.67 | 662.18 |
| Particulars | As at March 31, 2026 Audited |
As at March 31, 2025 Audited |
|---|---|---|
| II. Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 11,842.67 | 8,653.81 |
| (ii) Lease liabilities | 32.48 | 38.64 |
| (iii) Trade payables | ||
| - Total outstanding dues of micro enterprises and small enterprises | 54.69 | 127.66 |
| - Total outstanding dues of creditors other than micro enterprises and small enterprises | 576.50 | 652.22 |
| (iv) Other financial liabilities | 130.56 | 102.72 |
| (b) Other current liabilities | 601.78 | 414.70 |
| (c) Short-term provisions | 5.16 | 1.81 |
| (d) Current tax liabilities (Net) | 27.97 | 40.08 |
| Total current liabilities | 13,271.81 | 10,031.64 |
| Total equity and liabilities | 48,595.79 | 35,198.00 |
| Particulars | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|
| A Cash Flow from Operating Activities | ||
| Profit Before Tax | 7,393.88 | 5,250.93 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Depreciation /Amortization | 432.00 | 284.33 |
| Interest Income | (16.70) | (54.17) |
| Finance Costs | 1,407.09 | 954.15 |
| Foreign Exchange Gain (Net) | (0.04) | – |
| Gain on Termination of Lease | (16.33) | – |
| Allowance/(Reversal) for Expected Credit Loss | 11.69 | 13.53 |
| Intangible Assets under Development written off | 0.09 | – |
| (Profit)/Loss on sale of property, plant and equipment | 8.85 | – |
| Sundry Balances written back | (13.14) | – |
| Bad Debt written off | 57.36 | 4.54 |
| Allowance/(Reversal) for doubtful Advances | – | 50.00 |
| Operating Profit before Working Capital Changes | 9,264.75 | 6,503.31 |
| Adjustments for changes in working capital : | ||
| (Increase)/Decrease in inventories | (4,337.94) | (6,809.74) |
| (Increase)/Decrease in trade receivables | (3,918.90) | (486.36) |
| (Increase)/Decrease in other financial assets | 118.05 | (160.40) |
| (Increase)/Decrease in other assets | (11.38) | 26.63 |
| Increase/(Decrease) in trade payables | (148.69) | 538.10 |
| Increase/(Decrease) in financial liabilities | 27.84 | 30.63 |
| Increase/(Decrease) in other liabilities | 200.22 | 148.57 |
| Increase/(Decrease) in other bank balances | (9.30) | (16.23) |
| Increase/(Decrease) in provisions | 17.48 | 46.35 |
| Net Changes in Working Capital | (8,062.62) | (6,682.45) |
| Cash Generated from Operations | 1,202.13 | (179.14) |
| Direct Taxes paid (Net) | (1,934.68) | (1,314.54) |
| Net Cash Flow from Operating Activities | (732.55) | (1,493.68) |
| B Cash Flow from Investing Activities | ||
| Purchase of Property, Plant & Equipment (including Capital advances and Capital work in progress) | (3,266.12) | (457.96) |
| Proceeds from disposal of Property, Plant & Equipment | 0.74 | – |
| Purchase of Intangible Assets | (36.48) | (80.51) |
| Changes in other bank balances not considered as cash and cash equivalents | (2.27) | (0.29) |
| Changes in Loans | (0.39) | (8.56) |
| Interest Received | 15.80 | 61.16 |
| Net Cash Flow used in Investing Activities | (3,288.72) | (486.16) |
| C Cash Flow from Financing Activities | ||
| Share Issue Expenses | – | (18.47) |
| Proceeds from Long Term Borrowings | 2,388.00 | – |
| Repayment of Long Term Borrowings | (152.97) | (1,924.79) |
| Proceeds/(Repayment) from Short Term Borrowings (Net) | 3,118.14 | 3,689.46 |
| Principal repayment of lease liabilities | (77.96) | (47.17) |
| Interest Paid | (1,223.47) | (913.07) |
| Net Cash Flow used in Financing Activities | 4,051.74 | 785.96 |
| Net Increase in cash and cash equivalents | 30.47 | (1,193.88) |
| Cash and Cash equivalent at the beginning of the year | 76.91 | 1,270.79 |
| Cash and Cash equivalent at the end of the year | 107.38 | 76.91 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Cash and cash equivalents : | ||
| Cash on Hand | 41.52 | 59.08 |
| Balances with Banks | 65.86 | 17.83 |
| Cash and cash equivalents | 107.38 | 76.91 |