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 Consolidated
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



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 Consolidated
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 2297316000
Other income 59552000
Total income 2356868000
2 Expenses
(a) Cost of materials consumed 1235905000
(b) Purchases of stock-in-trade 515886000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -161483000
(d) Employee benefit expense 93745000
(e) Finance costs 1451000
(f) Depreciation, depletion and amortisation expense 15739000
(f) Other Expenses
1 Other Expenses 201656000 201656000
Total other expenses 201656000
Total expenses 1902899000
3 Total profit before exceptional items and tax 453969000
4 Exceptional items 0
5 Total profit before tax 453969000
6 Tax expense
7 Current tax 117709000
8 Deferred tax 100000
9 Total tax expenses 117809000
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 336160000
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 336160000
17 Other comprehensive income net of taxes 41439000
18 Total Comprehensive Income for the period 377599000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 777000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 3.15
Diluted earnings (loss) per share from continuing operations 3.15
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 3.15
Diluted earnings (loss) per share from continuing and discontinued operations 3.15
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Jewellery 2333919000 2333919000
2 Investments 22949000 22949000
Total Segment Revenue 2356868000
Less: Inter segment revenue 0 0
Revenue from operations 2356868000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Jewellery 453661000 453661000
2 Investments 22703000 22703000
Total Profit before tax 476364000
i. Finance cost 1451000 1451000
ii. Other Unallocable Expenditure net off Unallocable income 20944000 20944000
Profit before tax 453969000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Jewellery 5278315000 5278315000
2 Investments 1072426000 1072426000
Total Segment Asset 6350741000 6350741000
Un-allocable Assets 1482700000 1482700000
Net Segment Asset 7833441000 7833441000
4 Segment Liabilities
Segment Liabilities
1 Jewellery 1310371000 1310371000
2 Investments 14623000 14623000
Total Segment Liabilities 1324994000 1324994000
Un-allocable Liabilities 214586000 214586000
Net Segment Liabilities 1539580000 1539580000
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 Consolidated
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 -39858000
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 -1581000
5 Total Other comprehensive income 41439000