BlueStone Jewellery and Lifestyle Limited — Quarter and year ended 31 March 2026
| S.No. | Particulars | Remark |
|---|---|---|
| 1 | Company name and address of Registered Office | Bluestone Jewellery and Lifestyle Limited (formerly known as Bluestone Jewellery and Lifestyle Private Limited) having registered office at Site No.89/2 Lava Kusha Arcade Munnekolal Village, Outer Ring Road, Mar, Athahalli, Bangalore, Karnataka, India – 560037 |
| 2 | Name of the recognized Stock Exchanges on which the company’s shares are listed | 1. National Stock Exchange of India Limited (NSE) 2. BSE Limited (BSE) |
| 3 | Filing date of the statement referred in regulation 10(b) of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 with the recognized Stock Exchange | 1. National Stock Exchange of India Limited (NSE) – November 07, 2025 2. BSE Limited (BSE) – October 15, 2025 |
| 4 | Filing Number, if any | NSE : NSE/LIST/51476 BSE : DCS/ESOP/IP/NB/3906/2025-26 |
| 5 | Title of the Scheme pursuant to which shares are issued, if any | Bluestone Jewellery and Lifestyle Limited – Employee Stock Option Plan 2014 |
| 6 | Kind of security to be listed | Equity Shares |
| 7 | Par value of the shares | Rs.1/- each |
| 8 | Date of issue of shares | April 23, 2026 |
| 9 | Number of shares issued | Equity Shares |
| 10 | Share Certificate No., if applicable | Not Applicable |
| 11 | Distinctive number of the share, if applicable | From 152231366 to 152360938 |
| 12 | ISIN Number of the shares if issued in Demat | INE304W01038 |
| 13 | Exercise price per share | Rs.1/- each |
| 14 | Premium per share | NIL |
| 15 | Total Issued shares after this issue | 15,23,60,938 |
| 16 | Total Issued share capital after this issue | 15,23,60,938 |
| 17 | Details of any lock-in on the shares | Not Applicable |
| 18 | Date of expiry of lock-in | Not Applicable |
| 19 | Whether shares identical in all respects to existing shares if not, when will they become identical? | The equity shares allotted pursuant to exercise of stock option shall rank pari-passu with the existing equity shares of the Company. |
| 20 | Details of listing fees, if payable | Not Applicable |
| Sr. No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| 31-03-2026 (Audited) (Refer note 6) |
31-12-2025 (Unaudited) | ||
| 1 | Income | ||
| Revenue from operations | 6,814.72 | 7,486.47 | |
| Other income | 150.88 | 107.68 | |
| Total income | 6,965.60 | 7,594.15 | |
| 2 | Expenses | ||
| Cost of raw materials consumed | 7,196.99 | 6,270.96 | |
| Purchases of stock-in-trade | 47.43 | 26.94 | |
| Change in inventories of finished goods, work-in-progress and stock-in-trade | (3,413.28) | (2,207.29) | |
| Employee benefits expense (Refer note 9) | 740.74 | 733.61 | |
| Finance costs | 525.34 | 525.94 | |
| Depreciation and amortization expense | 557.50 | 540.10 | |
| Other expenses | 985.49 | 999.27 | |
| Total expenses | 6,640.21 | 6,889.53 | |
| 3 | Profit/ (loss) before share of net loss of investment accounted for using the equity method and tax (1-2) | 325.39 | 704.62 |
| 4 | Share of loss of investment accounted for using the equity method | (13.58) | (16.16) |
| 5 | Profit/ (loss) before tax for the period/ year (3+4) | 311.81 | 688.46 |
| 6 | Tax expense: | ||
| Current tax | – | – | |
| Deferred tax | – | – | |
| Total tax expense | – | – | |
| 7 | Profit/ (loss) after tax for the period/ year (5-6) | 311.81 | 688.46 |
| 8 | Other comprehensive income/ (loss) | ||
| Items that will not be reclassified subsequently to profit or loss | |||
| i. Re-measurement of employee defined benefit plans | (3.42) | 2.39 | |
| ii. Income tax on (i) above | – | – | |
| Other comprehensive income/ (loss) for the period/ year, net of tax | (3.42) | 2.39 | |
| 9 | Total comprehensive profit/ (loss) for the period/ year (7+8) | 308.39 | 690.85 |
| Profit/ (loss) attributable to: | |||
| Owners of the Holding Company | 320.28 | 690.79 | |
| Non-controlling interest | (8.47) | (2.33) | |
| 311.81 | 688.46 | ||
| Other comprehensive income attributable to: | |||
| Owners of the Holding Company | (3.42) | 2.39 | |
| Non-controlling interest | – | – | |
| (3.42) | 2.39 | ||
| Total comprehensive income attributable to: | |||
| Owners of the Holding Company | 316.86 | 693.18 | |
| Non-controlling interest | (8.47) | (2.33) | |
| 308.39 | 690.85 | ||
| 10 | Paid up equity share capital (face value of INR 1/- each) | 152.23 | 151.32 |
| 11 | Other equity | – | – |
| 12 | Earnings per share (in INR) (not annualised for the periods) | ||
| Basic | 2.05 | 4.55 |
| Sr. No. | Particulars | As at 31 March 2026 | As at 30 March 2025 |
|---|---|---|---|
| A | Assets | ||
| 1 | Non-current assets | ||
| Property, plant and equipment | 2,662.48 | 2,659.88 | |
| Right-of-use assets | 8,655.21 | 7,432.77 | |
| Capital work-in-progress | 27.49 | 43.57 | |
| Other intangible assets | 25.60 | 36.81 | |
| Intangible asset under development | – | 10.28 | |
| Investments accounted for using the equity method | 30.04 | 85.56 | |
| Financial assets | |||
| i) Other financial assets | 748.63 | 2,123.00 | |
| Non-current tax assets (net) | 99.00 | 117.47 | |
| Other non-current assets | 1,750.34 | 1,516.02 | |
| Total non-current assets | 13,998.79 | 14,025.36 | |
| 2 | Current assets | ||
| Inventories | 26,718.09 | 16,525.47 | |
| Financial assets | |||
| i) Investments | 436.14 | 508.35 | |
| ii) Loans | 0.02 | – | |
| iii) Trade receivables | 75.43 | 56.06 | |
| iv) Cash and cash equivalents | 1,075.24 | 487.75 | |
| v) Bank balances other than (iv) above | 4,041.48 | 1,381.18 | |
| vi) Other financial assets | 3,015.42 | 1,993.89 | |
| Other current assets | 249.51 | 344.75 | |
| Total current assets | 35,611.33 | 21,297.45 | |
| Total assets | 49,610.12 | 35,322.81 | |
| B | Equity and liabilities | ||
| 1 | Equity | ||
| Equity share capital | 152.23 | 296.56 | |
| Share application money pending allotment | 0.02 | – | |
| Other equity | 17,854.70 | 8,771.18 | |
| Equity attributable to the owners of the Holding Company | 18,006.95 | 9,067.74 | |
| Non-controlling interest | 23.08 | 39.66 | |
| Total equity | 18,030.03 | 9,107.40 | |
| 2 | Non-current liabilities | ||
| Financial liabilities | |||
| i) Borrowings | 2,010.58 | 1,972.83 | |
| ii) Lease liabilities | 8,218.58 | 7,052.70 | |
| iii) Other financial liabilities | 30.82 | 143.31 | |
| Provisions | 51.75 | 35.44 | |
| Total non-current liabilities | 10,311.73 | 9,204.28 | |
| 3 | Current liabilities | ||
| Financial liabilities | |||
| i) Borrowings | 5,432.65 | 5,313.35 | |
| ii) Gold on loan | 2,848.14 | 3,865.53 | |
| iii) Lease liabilities | 1,329.00 | 943.79 | |
| iv) Trade payables | |||
| (a) Total outstanding dues of micro enterprises and small enterprises | 399.56 | 282.97 | |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,204.26 | 1,364.38 | |
| v) Other financial liabilities | 2,420.88 | 2,348.79 | |
| Provisions | 36.87 | 28.46 | |
| Other current liabilities | 7,597.00 | 2,863.86 | |
| Total current liabilities | 21,268.36 | 17,011.13 | |
| Total liabilities | 31,580.09 | 26,215.41 | |
| Total equity and liabilities | 49,610.12 | 35,322.81 |
| Particulars | For the year ended 31 March 2026 | For the year ended 31 March 2025 |
|---|---|---|
| A. Cash flows from operating activities | ||
| Loss before tax | 131.79 | (2,218.37) |
| Adjustments for non cash items and other adjustments: | ||
| Depreciation and amortisation | 2,099.27 | 1,474.89 |
| Expense on employee stock option scheme | 926.67 | 512.39 |
| Finance costs | 2,061.71 |