General information about company |
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|---|---|---|---|
| Scrip Code | 544484 | ||
| NSE Symbol | BLUESTONE | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE304W01038 | ||
| Name of company | BlueStone Jewellery and Lifestyle 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 | 04-Sep-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-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 | Single segment | ||
| Description of single segment | Design, manufacture and sale of jewellery | ||
| Start date and time of board meeting | 04-Sep-2025 13:54:00 | ||
| End date and time of board meeting | 04-Sep-2025 15:10:00 | ||
| 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 |
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|---|---|---|---|
| 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 | 4926780000 | ||
| Other income | 120620000 | ||
| Total income | 5047400000 | ||
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 4175740000 | |
| (b) | Purchases of stock-in-trade | 36500000 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -1308110000 | |
| (d) | Employee benefit expense | 629210000 | |
| (e) | Finance costs | 528680000 | |
| (f) | Depreciation, depletion and amortisation expense | 486840000 | |
| (f) | Other Expenses | ||
| 1 | Advertisement & marketing costs | 340360000 | 340360000 |
| 2 | Contract labour charges | 90130000 | 90130000 |
| 3 | Power and fuel | 58900000 | 58900000 |
| 4 | Others | 346250000 | 346250000 |
| Total other expenses | 835640000 | ||
| Total expenses | 5384500000 | ||
| 3 | Total profit before exceptional items and tax | -337100000 | |
| 4 | Exceptional items | 0 | |
| 5 | Total profit before tax | -337100000 | |
| 6 | Tax expense | ||
| 7 | Current tax | 0 | |
| 8 | Deferred tax | 0 | |
| 9 | Total tax expenses | 0 | |
| 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 | -337100000 | |
| 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 | -10350000 | |
| 16 | Total profit (loss) for period | -347450000 | |
| 17 | Other comprehensive income net of taxes | -2020000 | |
| 18 | Total Comprehensive Income for the period | -349470000 | |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | -345200000 | ||
| Total profit or loss, attributable to non-controlling interests | -2250000 | ||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | -2020000 | ||
| 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 | 35230000 | ||
| 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 | -9.86 | ||
| Diluted earnings (loss) per share from continuing operations | -9.86 | ||
| 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 | -9.86 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | -9.86 | ||
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|
| 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 |
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|---|---|---|---|---|---|---|---|
| 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) | |||||||
| 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 |
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|---|---|---|---|
| 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 | ||
| 1 | i. Re-measurement of employee defined benefit plans | -2020000 | -2020000 |
| Total Amount of items that will not be reclassified to profit and loss | -2020000 | ||
| 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 | 0 | |
| 5 | Total Other comprehensive income | -2020000 | |