PNGS GARGI FASHION JEWELLERY LIMITED — year ended March 31, 2026 (audited; includes quarter ended March 31, 2026 and comparative periods)
| Particulars | Three Months Ended | Six Months Ended | Year Ended |
|---|---|---|---|
| For Quarter ending March 31, 2026 Audited |
For Quarter ending December 31, 2025 Unaudited |
For Quarter ending March 31, 2025 Audited |
|
| Income | |||
| Revenue from operations | 2,958.67 | 4,605.55 | 2,268.73 |
| Other income | 118.83 | 166.69 | 105.64 |
| Total Income | 3,077.50 | 4,772.24 | 2,374.37 |
| Expenses | |||
| Purchase of Stock-in-Trade | 1,977.15 | 1,964.53 | 2,615.36 |
| Changes in inventories of Stock-in-Trade | (382.14) | 582.66 | (1,232.03) |
| Employee benefits expense | 92.87 | 86.16 | 58.55 |
| Finance cost | 29.12 | 25.66 | 6.10 |
| Depreciation and amortization expense | 52.87 | 40.56 | 22.91 |
| Other expenses | 576.39 | 639.15 | 353.05 |
| Total Expenses | 2,346.26 | 3,338.72 | 1,823.94 |
| Profit before exceptional item and tax | 731.24 | 1,433.52 | 550.43 |
| Exceptional Item | – | 15.18 | – |
| Profit before tax | 731.24 | 1,418.34 | 550.43 |
| Tax expense: | |||
| – Current tax | 204.96 | 366.31 | 142.95 |
| – Deferred tax charge / (credit) | 3.95 | (8.14) | (3.46) |
| – Previous Period’s tax | 8.34 | – | – |
| Total tax expense | 217.25 | 358.17 | 139.49 |
| Profit after exceptional item and tax | 513.99 | 1,060.17 | 410.94 |
| Other Comprehensive Income (OCI) | |||
| Items that will not be reclassified to profit or loss : | |||
| – Re-measurement gain / (loss) on defined benefit plans | 1.31 | (0.40) | (2.47) |
| – Effect of income tax | (0.33) | 0.10 | 0.62 |
| Other Comprehensive Income, net of tax | 1.00 | (0.30) | (1.85) |
| Total Comprehensive Income, net of tax | 514.97 | 1,059.87 | 409.09 |
| Earnings per equity share: | |||
| 1) Basic (in ₹)* | 4.91 | 10.13 | 3.97 |
| 2) Diluted (in ₹) * | 4.91 | 10.13 | 3.97 |
| Paid up Equity share capital as on reporting date | 1,047.03 | 1,047.03 | 1,035.78 |
| Sr No. | Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|---|
| I | ASSETS | ||
| 1 | Non current assets | ||
| (a) Property, Plant and Equipment | 529.92 | 184.53 | |
| (b) Capital Work in Progress | 9.37 | – | |
| (c) Other Intangible Assets | 38.88 | 36.53 | |
| (d) Intangible assets under development | – | 7.25 | |
| (e) Right of-use asset | 840.05 | 244.75 | |
| (f) Financial Assets | |||
| (i) Investment | 10.08 | 10.11 | |
| (ii) Other Financial Assets | 300.01 | 401.83 | |
| (g) Deferred tax assets (net) | 22.25 | 12.23 | |
| 1,750.56 | 897.23 | ||
| 2 | Current assets | ||
| (a) Inventories | 4,824.25 | 3,177.81 | |
| (b) Financial assets | |||
| (i) Trade Receivables | 1,362.97 | 1,385.09 | |
| (ii) Cash & Cash Equivalents | 85.55 | 1,986.61 | |
| (iii) Other Bank Balances | 7,189.64 | 3,426.35 | |
| (iv) Other Financial Assets | 776.90 | 526.97 | |
| (c) Other Current Assets | 756.36 | 319.64 | |
| 14,995.68 | 10,822.47 | ||
| TOTAL ASSETS | 16,746.24 | 11,719.70 | |
| II | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity Share Capital | 1,047.03 | 1,035.78 | |
| (b) Other Equity | 13,143.35 | 8,932.83 | |
| 14,190.38 | 9,968.61 | ||
| 2 | Liabilities | ||
| Non current liabilities | |||
| (a) Financial liabilities | |||
| (i) Lease liabilities | 912.11 | 290.93 | |
| (ii) Other Financial Liabilities | 574.83 | 352.38 | |
| (b) Provisions | 44.83 | 26.19 | |
| 1,531.77 | 669.50 | ||
| Current liabilities | |||
| (a) Financial liabilities | |||
| (i) Lease liabilities | 253.63 | 74.34 | |
| (ii) Trade Payables | |||
| – Total outstanding dues of micro enterprises and small enterprises | 183.79 | 195.94 | |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 441.28 | 637.18 | |
| (iii) Other Financial Liabilities | 10.42 | 9.92 | |
| (b) Other Current liabilities | 76.29 | 56.58 | |
| (c) Provisions | 12.24 | 5.85 | |
| (d) Current tax liabilities (net) | 46.44 | 101.78 | |
| 1,024.09 | 1,081.59 | ||
| TOTAL EQUITY AND LIABILITIES | 16,746.24 | 11,719.70 |
| Sr. No. | Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|---|
| 1. | Cash Flow From Operating Activities: | ||
| Profit/(Loss) Before Tax | 4,237.60 | 3,870.23 | |
| Adjustments for Non Cash and Non Operating Items: | |||
| Depreciation on property, plant and equipment | 42.74 | 22.91 | |
| Amortization on intangible assets | 14.20 | 12.40 | |
| Amortization on right-of-use asset | 100.75 | 24.22 | |
| Amortization of prepaid security deposit | 4.47 | 0.85 | |
| Unwinding of interest on security deposit | (3.85) | 10.78 | |
| Amortisation of Deferred Income Fair Valuation of Financial Instrument | (8.96) | (2.43) | |
| Interest income | (467.03) | (203.25) | |
| Finance cost | – | 3.42 | |
| Extinguishment of Financial Liability | 0.02 | 0.23 | |
| (Gain) / Loss on ROU asset disposal | (2.51) | 1.08 | |
| Finance income on sublease | (15.78) | (3.64) | |
| (Gain)/loss Due To Sublease Termination | 1.65 | – | |
| Interest on lease liability | 54.11 | 11.98 | |
| Interest earned on G. Securities | (0.71) | – | |
| Operating profit/(loss) before working Capital changes | 3,956.70 | 3,748.78 | |
| Changes in Working Capital | |||
| Increase/(Decrease) in Trade payables | (208.06) | 309.81 | |
| Increase/(Decrease) in Provisions | 24.68 | 7.27 | |
| Increase/(Decrease) in Other current liabilities | 28.67 | 33.17 | |
| Increase/(Decrease) in Other financial liabilities | 27.63 | (127.10) | |
| (Increase)/Decrease in Inventory | (1,646.44) | 32.79 | |
| (Increase)/Decrease in Trade receivables | 22.12 | (1,196.86) | |
| (Increase)/Decrease in Other financial assets | 508.93 | (277.34) | |
| (Increase)/Decrease in Other current assets | (441.20) | (115.71) | |
| 2,273.03 | 2,414.82 | ||
| Less : Income Taxes paid during the Period | (1,169.90) | (943.87) | |
| Cash Generated/(Used) in Operations | 1,103.13 | 1,470.94 | |
| 2. | Cash Flow From Investing Activities: | ||
| Purchase of property, plant and equipment | (388.12) | (121.80) | |
| Purchase of Intangible Assets | (9.31) | (21.65) | |
| Purchase of capital work in progress | (9.37) | – | |
| Purchase of Intangible assets under development | – | (7.25) | |
| Investment in T-Bills | – | 10.00 | |
| Investment in Government securities | – | – | |
| Interest income on Government Securities | 0.74 | 0.74 | |
| Interest on Fixed Deposit | 467.03 | 202.35 | |
| Payment of Legal Charges on ROU | (12.43) | (0.27) | |
| Proceeds from Inter corporate deposit | 506.62 | – | |
| Inter Corporate Deposit (placed) | – | (506.62) | |
| Proceeds from sublease receivable | 44.15 | 5.35 | |
| Bank balances not considered as cash and cash equivalents | (4,613.08) | (3,426.35) | |
| Net cash generated/(Used) from Investing Activities | (4,013.78) | (3,865.50) | |
| 3. | Cash Flow From Financing Activities: | ||
| Proceeds from issue of equity shares through preferential allotment | 1,091.25 | 4,194.35 | |
| Disbursement / (repayment) of borrowings | – | (173.13) | |
| Finance costs | – | (3.42) | |
| Payment of Lease liabilities | (142.35) | (23.83) | |
| Payment of Interest on Franchisee Deposit | (24.69) | (8.68) | |
| Receipt of Franchisee Deposit | 275.00 | 363.30 | |
| Expenses pertaining to share issue expenses through preferential allotment | (2.19) | (8.69) | |
| Repayment of Franchisee Deposit | (55.00) | – | |
| Payment for security deposit pertaining to lease | (138.52) | (28.84) | |
| Receipt of Security deposit pertaining to lease | 6.10 | – | |
| Net cash Generated from/(used) in Financing Activities | 1,009.60 | 4,311.06 | |
| 4. | Net Increase/(Decrease) In Cash And Cash Equivalents (A+B+C) | (1,901.06) | 1,916.52 |
| 5. | Cash and Cash Equivalents at the beginning of the period |