Integrated Filing — IndAS



General information about company

Scrip Code 544311
NSE Symbol IGIL
MSEI Symbol NOTLISTED
ISIN INE0Q9301021
Name of company International Gemmological Institute (India) Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2025
Date of end of financial year 31-12-2025
Date of board meeting when results were approved 05-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Certification of Diamonds, gemstones, jewellery and related education.
Start date and time of board meeting 05-11-2025   15:01:00
End date and time of board meeting 05-11-2025   15:36:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-01-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 30,373.70 90,943.20
Other income 1,247.10 3,460.40
Total income 31,620.80 94,403.60
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 23.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 197.80 115.00
(d) Employee benefit expense 7,118.20 20,645.20
(e) Finance costs 215.40 726.60
(f) Depreciation, depletion and amortisation expense 1,100.60 3,079.80
(f) Other Expenses
1 Other Expenses 5,440.30 15,621.10
Total other expenses 5,440.30 15,621.10
Total expenses 14,072.30 40,210.90
3 Total profit before exceptional items and tax 17,548.50 54,192.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 17,548.50 54,192.70
6 Tax expense
7 Current tax 4,767.00 14,532.70
8 Deferred tax (197.80) (45.10)
9 Total tax expenses 4,569.20 14,487.60
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 12,979.30 39,705.10
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 12,979.30 39,705.10
17 Other comprehensive income net of taxes 774.60 1,985.20
18 Total Comprehensive Income for the period 13,753.90 41,690.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12,979.30 39,705.10
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 774.60 1,985.20
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 8,643.20 8,643.20
Face value of equity share capital 2 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 9.19
Diluted earnings (loss) per share from continuing operations 2.91 8.85
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3 9.19
Diluted earnings (loss) per share from continuing and discontinued operations 2.91 8.85
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The unaudited consolidated financial results of International Gemmological Institute (India) Limited (formerly known as International Gemmological Institute (India) Private Limited) (the Company) and its subsidaries (together referred as Group) have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015 as amended. The unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 5 November, 2025. These unaudited consolidated financial results have been subjected to audit by the statutory auditors of the Company and they have issued an unmodified audit report on these unaudited consolidated financial results. The Group operate in a single operating segment of certification of diamonds, gemstones and jewellery and related education. Accordingly, the Group has only one reportable segment and disclosure as per Ind AS 108 Operating Segment are not applicable. The Equity shares of the Company were listed on the BSE limited (BSE) and National Stock Exchanges of India Limited (NSE) on 20 December, 2024. Consequently, the requirement for submission of quarterly financial results to the stock exchanges became applicable to the Group with effect from quarter ended 31 December, 2024. Hence, the Group was not required to present and prepare financial results for the quarter and nine months ended 30 September, 2024. The financial results for the said period have not been subjected to audit or review by statutory auditors. Previous period/year figures have been regrouped/reclassified wherever necessary to confirm to current periods classification.



Remarks

Debt equity ratio There is no debt with the Company
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-01-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated 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

Amount in (Lakhs)

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 01-07-2025 01-01-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of actuarial gain/ loss (26.60) (125.00)
Total Amount of items that will not be reclassified to profit and loss (26.60) (125.00)
2 Income tax relating to items that will not be reclassified to profit or loss (5.00) (26.40)
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation difference of foreign operations 796.20 2,083.80
Total Amount of items that will be reclassified to profit and loss 796.20 2,083.80
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 774.60 1,985.20





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M S K A & Associates Yes 31-07-2027