Integrated Filing — IndAS



General information about company
Scrip Code 526729
NSE Symbol GOLDIAM
MSEI Symbol NOTLISTED
ISIN INE025B01025
Name of company Goldiam International 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-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 Multi segment
Description of single segment
Start date and time of board meeting 11-Aug-2025   14:40:00
End date and time of board meeting 11-Aug-2025   15:25:00
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No Applicable



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 1325740000
Other income 18121000
Total income 1343861000
2 Expenses
(a) Cost of materials consumed 803914000
(b) Purchases of stock-in-trade 235103000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -16845000
(d) Employee benefit expense 35996000
(e) Finance costs 1451000
(f) Depreciation, depletion and amortisation expense 8381000
(f) Other Expenses
1 Other Expenses 120428000 120428000
Total other expenses 120428000
Total expenses 1188428000
3 Total profit before exceptional items and tax 155433000
4 Exceptional items 0
5 Total profit before tax 155433000
6 Tax expense
7 Current tax 41921000
8 Deferred tax 201000
9 Total tax expenses 42122000
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 113311000
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 113311000
17 Other comprehensive income net of taxes 18660000
18 Total Comprehensive Income for the period 131971000
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 213590000
Face value of equity share capital 2
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 1.06
Diluted earnings (loss) per share from continuing operations 1.06
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 1.06
Diluted earnings (loss) per share from continuing and discontinued operations 1.06
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 Consolidated Unaudited results for the Quarter ended on Jun, 30, 2025 have been reviewed and recommended by the Audit Committee and the same were approved by the Board at its meeting held on Aug, 11, 2025. n2.These Consolidated financial results of the Company have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (lnd AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. n3.The Consolidated results of the Company are available on the Company's website www.goldiam.com and also available on BSE Ltd. and National Stock Exchange of India websites www.bseindia.com and www.nseindia.com respectively. n4.Figures for the previous quarter/ period have been regrouped/reclassified, wherever considered necessary. n5.The figures in Rs. Lakhs are rounded off to two decimals.



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)
1 Jewellery 1343118000 1343118000
2 Investments 639000 639000
Total Segment Revenue 1343757000
Less: Inter segment revenue 0 0
Revenue from operations 1343757000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Jewellery 172879000 172879000
2 Investments 552000 552000
Total Profit before tax 173431000
i. Finance cost 1451000 1451000
ii. Other Unallocable Expenditure net off Unallocable income 16545000 16545000
Profit before tax 155435000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Jewellery 2243014000 2243014000
2 Investments 640011000 640011000
Total Segment Asset 2883025000 2883025000
Un-allocable Assets 544061000 544061000
Net Segment Asset 3427086000 3427086000
4 Segment Liabilities
Segment Liabilities
1 Jewellery 1096841000 1096841000
2 Investments 0 0
Total Segment Liabilities 1096841000 1096841000
Un-allocable Liabilities 87091000 87091000
Net Segment Liabilities 1183932000 1183932000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Group’s operating segments are established on the basis of those components of the group that are evaluated regularly by the Group as, in deciding how to allocate resources and in assessing performance (referred to in IND AS 108 - ‘Operating Segments’). These have been identified taking into account nature of activity, risks and returns. The Company has two principal operating segments; viz. Jewellery Manufacturing and Investments.



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -18382000
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 -278000
5 Total Other comprehensive income 18660000