Integrated Filing — IndAS



General information about company
Scrip Code 544053
NSE Symbol MOTISONS
MSEI Symbol NOTLISTED
ISIN INE0FRK01020
Name of company MOTISONS JEWELLERS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment JEWELLERY
Start date and time of board meeting 05-Aug-2025   11:00:00
End date and time of board meeting 05-Aug-2025   14:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The company do not make any defalut in the payment of Loan if any and the company do not have any Debt Securities.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 870465000
Other income 15000
Total income 870480000
2 Expenses
(a) Cost of materials consumed 75788000
(b) Purchases of stock-in-trade 602895000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 23420000
(d) Employee benefit expense 23909000
(e) Finance costs 15236000
(f) Depreciation, depletion and amortisation expense 4521000
(f) Other Expenses
1 Other Expenses 16867000 16867000
Total other expenses 16867000
Total expenses 762636000
3 Total profit before exceptional items and tax 107844000
4 Exceptional items 0
5 Total profit before tax 107844000
6 Tax expense
7 Current tax 27382000
8 Deferred tax 158000
9 Total tax expenses 27540000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 80304000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 80304000
17 Other comprehensive income net of taxes 7000
18 Total Comprehensive Income for the period 80311000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 984460000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.08
Diluted earnings (loss) per share from continuing operations 0.07
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.08
Diluted earnings (loss) per share from continuing and discontinued operations 0.07
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above un-audited financial results for the Quarter ended 30th June, 2025 have been prepared by the Company in accordance with regulation 33 of SEBI (Listing Obligation & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed and recommended by the Audit Committee of the Board and thereafter were approved and taken on record by the board of directors in their meeting held on 05th August, 2025. A limited review of the above results has been carried out by the statutory auditors of the company. n n2. Previous Year's /period's figures have been regrouped/rearranged/ restated/adjusted/rectified/recasted wherever considered necessary. n n3. Basis of Preparation of the Statement and Adoption of Indian Accounting Standards. The Company has adopted Indian Accounting Standard (IND AS) specified under companies (Indian) Accounting Standard Rules, 2015 [as ammended ] precribed under section 133 of the companies act,2013. n n4. The Company is engaged in the business of selling jewellery made of gold, diamonds, and Kundan, as well as other Jewellery products such as pearl, silver, platinum, and other metals. The company offers a wide range of products, including traditional, contemporary, and combination designs across various jewellery lines. n n5. The Figure for the Quarter ended 31st March, '25 are balancing figures between the un-audited figures in respect of Nine Months ended on 31st December, '24 and the audited figures of the year ended on 31st March, '25. n n6. The Status of investor's complaints during the quarter ended on 30th June, 2025 as under:- n nComplaints pending at the beginning of the period 0 nComplaints received during the period 0 nComplaints disposed during the period 0 nComplaints resolved at the end of the period 0



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit & loss (net of tax) 7000 7000
Total Amount of items that will not be reclassified to profit and loss 7000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 7000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 05-Oct-2024
Amount Raised 1700000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation No Comments
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Issue Related Expenses NA 5000000 0 1100000 0 Fund utilized : - As at the beginning the quarter : 11.00 (in Rs. Lakh) - During the quarter : 0.00 (in Rs. Lakh) - As at the end of the quarter : 11.00 (in Rs. Lakh)
2 Repayment of Outstanding unsecured loans including interest accrued thereon NA 400000000 0 130000000 0 Fund utilized : - As at the beginning the quarter : 1300.00 (in Rs. Lakh) - During the quarter : 0.00 (in Rs. Lakh) - As at the end of the quarter : 1300.00 (in Rs. Lakh)
3 General Corporate Purposes NA 345000000 0 0 0 Fund utilized : - As at the beginning the quarter : 0.00 (in Rs. Lakh) - During the quarter : 0.00 (in Rs. Lakh) - As at the end of the quarter : 0.00 (in Rs. Lakh)
4 Working Capital Requirements NA 950000000 0 293900000 0 Fund utilized : - As at the beginning the quarter : 2939.00 (in Rs. Lakh) - During the quarter : 0.00 (in Rs. Lakh) - As at the end of the quarter : 2939.00 (in Rs. Lakh)


Signatory Details
Name of signatory BHAVESH SUROLIA
Designation of person Company Secretary and Compliance Officer
Place JAIPUR
Date 05-Aug-2025