Manoj Jewellers Limited — Half year & financial year ended March 31, 2026
| S.NO | Particulars | Details |
|---|---|---|
| 1 | Reason for change viz. Appointment resignation, removal, death or otherwise; | Re-appointment of M/s. Arham Professional Service, Consultancy Firm, as an Internal Auditor of the Company until he resigns or is replaced by the Board with the appointment of another Internal Auditor |
| 2 | Date of appointment (as applicable) & term of appointment | Re-appointment until he resigns or is replaced by the Board with the appointment of another Internal Auditor Term of appointment – Conduct internal Audit of Company and issue Report to the Management of Company on time-to-time basis. |
| 3 | Brief profile (in case of appointment); | M/s. Arham Professional Service, Consultancy Firm is a Partnership firm. The firm’s office is in Chennai. They have more than 14 years of experience in field of accounting and auditing. |
| 4 | Disclosure of relationships between directors (in case of appointment of a director). | Not applicable |
| Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| (1) Shareholder’s Funds | ||
| (a) Share Capital | 898.56 | 598.56 |
| (b) Reserves and Surplus | 2,987.60 | 854.57 |
| (c) Money received against share warrants | – | – |
| (2) Share application money pending allotment | – | – |
| (3) Non-Current Liabilities | ||
| (a) Long-term borrowings | 905.39 | 1,246.02 |
| (b) Deferred tax liabilities (Net) | – | – |
| (c) Other Long Term Liabilities | – | – |
| (d) Long term provisions | 13.76 | 11.08 |
| (4) Current Liabilities | ||
| (a) Short-term borrowings | 825.37 | 625.97 |
| (b) Trade payables | – | – |
| (i) Total outstanding dues of MSME | – | – |
| (ii) Total outstanding dues of creditors other than MSME | 60.78 | 10.19 |
| (c) Other current liabilities | 206.27 | 91.79 |
| (d) Short-term provisions | 159.07 | 87.01 |
| Total | 6,056.81 | 3,525.19 |
| II. ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment | ||
| (i) Tangible assets | 44.20 | 59.52 |
| (ii) Intangible assets | 1.40 | 2.55 |
| (iii) Capital work-in-progress | – | – |
| (iv) Intangible assets under development | – | – |
| (b) Non-current investments | – | – |
| (c) Deferred tax assets (net) | 14.37 | 12.04 |
| (d) Long term loans and advances | – | – |
| (e) Other non-current assets | 35.31 | 31.30 |
| (2) Current assets | ||
| (a) Current investments | – | – |
| (b) Inventories | 4,905.85 | 2,930.66 |
| (c) Trade receivables | 751.41 | 436.20 |
| (d) Cash and cash equivalents | 197.10 | 22.46 |
| (e) Short-term loans and advances | 107.13 | 30.40 |
| (f) Other current assets | 0.03 | 0.05 |
| Total | 6,056.81 | 3,525.19 |
| Particulars | Half Year Ended from 1st Oct 2025 to 31st March 2026 (Audited) | Half Year Ended from 1st Apr 2025 to 30th Sep 2026 (Unaudited) | Half Year Ended from 1st Oct 2024 to 31st March 2025 (Audited) | Year Ended 31st March 2026 (Audited) | Year Ended 31st March 2025 (Audited) |
|---|---|---|---|---|---|
| A) REVENUE | |||||
| a) Revenue from operations | 4,502.14 | 6,913.98 | 3,483.98 | 11,416.12 | 5,961.81 |
| b) Other Income | 3.53 | 0.21 | 0.47 | 3.73 | 2.06 |
| Total Income | 4,505.66 | 6,914.19 | 3,484.45 | 11,419.85 | 5,963.87 |
| B) EXPENSES | |||||
| a) Cost of Material Consumed | – | – | – | – | – |
| b) Purchase of Stock-in-Trade | 5,540.82 | 6,092.67 | 3,491.67 | 11,633.50 | 5,779.03 |
| c) Changes in Inventories of Finished goods, Work-in-progress and Stock-in-Trade | (1,822.42) | (152.77) | (526.04) | (1,975.19) | (860.30) |
| d) Employee Benefit Expenses | 79.58 | 46.11 | 44.50 | 125.69 | 78.42 |
| e) Financial costs | 78.93 | 53.25 | 96.54 | 132.18 | 184.63 |
| f) Depreciation and amortization expense | 9.31 | 9.31 | 10.55 | 18.62 | 21.04 |
| g) Other expense | 156.21 | 110.50 | 48.40 | 266.71 | 128.71 |
| Total Expense | 4,042.44 | 6,159.08 | 3,165.62 | 10,201.52 | 5,331.54 |
| C) Profit before exceptional and extraordinary items and tax | 463.22 | 755.11 | 318.83 | 1,218.33 | 632.34 |
| D) Exceptional items | – | – | – | – | – |
| E) Profit before extraordinary items and tax | 463.22 | 755.11 | 318.83 | 1,218.33 | 632.34 |
| F) Extraordinary Items | – | – | – | – | – |
| G) Profit before tax | 463.22 | 755.11 | 318.83 | 1,218.33 | 632.34 |
| H) Tax Expense: | |||||
| a) Current tax | 127.22 | 191.09 | 71.51 | 318.31 | 160.09 |
| b) Deferred tax | (0.88) | (1.45) | (3.10) | (2.33) | (4.24) |
| c) MAT credit | – | – | – | – | – |
| I) PROFIT AFTER TAX | 336.88 | 565.48 | 250.42 | 902.36 | 476.48 |
| J) Paid-up Equity Share Capital (Face Value Rs. 10/- Per Share) | 898.56 | 898.56 | 598.56 | 898.56 | 598.56 |
| K) Earning per equity share (Not Annualised): | |||||
| a) Basic | 3.75 | 6.75 | 4.18 | 10.40 | 7.96 |
| b) Diluted | 3.75 | 6.75 | 4.18 | 10.40 | 7.96 |
| PARTICULARS | For the year ended 31st March, 2026 | For the year ended 31st March, 2025 |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Net Profit / (Loss) Before tax | 1,218.33 | 632.34 |
| Adjusted for: | ||
| Depreciation and Amortisation | 18.62 | 21.04 |
| Provision for Expenses (Gratuity) | 3.29 | 1.00 |
| Bank Charges | – | – |
| Interest Income | (0.93) | (2.06) |
| (Profit)/loss on sale of mutual fund | – | – |
| Misc Income | – | – |
| Interest Expenses | 132.18 | 184.63 |
| Sub-Total | 153.16 | 204.61 |
| (Increase) / Decrease in Trade receivables | (315.21) | (335.49) |
| (Increase) / Decrease in Short-term loans and advances | (76.73) | (19.79) |
| (Increase) / Decrease in Long-term loans and advances | – | – |
| (Increase) / Decrease in Inventories | (1,975.19) | (860.30) |
| (Increase) / Decrease in Other current assets | 0.02 | (0.05) |
| (Increase) / Decrease in Other non current assets | – | – |
| Increase / (Decrease) in trade payables | 50.59 | 9.13 |
| Increase / (Decrease) in Other Non Current Liabilities | – | – |
| Increase / (Decrease) in other current liabilities | 114.49 | 68.81 |
| Increase / (Decrease) in long term provisions | – | – |
| Increase / (Decrease) in short-term provisions | – | – |
| Sub-Total | (2,206.03) | (1,137.69) |
| Income Tax Paid | (246.86) | (141.51) |
| Net Cash Flow from/(used in) Operating activities | (1,081.40) | (442.25) |
| B. Cash Flow from Investing Activities | ||
| Purchase of Mutual Fund | – | – |
| Proceeds from sale of investment | – | – |
| Purchase of Tangible Asset/Capital Work in Progress | (2.16) | (36.29) |
| Purchase of Intangible Asset | – | – |
| Interest Income | 0.93 | 2.06 |
| Miscellaneous Income | – | – |
| Profit from sale of mutual fund | – | – |
| Net Cash Flow from/(used in) Investing activities | (1.22) | (34.23) |
| C. Cash Flow from Financing Activities | ||
| Proceeds from issue of equity share through IPO (including securities premium) | 1,620.00 | – |
| Share issue expenses | (89.33) | – |
| Interest expense | (132.18) | (184.63) |
| Increase/(decrease) in long term borrowings | (340.63) | (92.21) |
| Increase/(decrease) in short term borrowings | 199.40 | 425.80 |
| Net Cash Flow from/(used in) Financing activities | 1,257.26 | 148.95 |
| Net increase/(decrease) in Cash or Cash Equivalents | 174.64 | (327.53) |
| Cash and Cash Equivalents at the beginning of the year | 22.46 | 350.00 |
| Cash and Cash Equivalents at the end of the year | 197.10 | 22.46 |