| Scrip Code | 534809 |
|---|---|
| NSE Symbol | PCJEWELLER |
| MSEI Symbol | NOTLISTED |
| ISIN | INE785M01021 |
| Name of company | PC Jeweller Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 27-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-01-2026 |
| 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 | 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Jewellery |
| Start date and time of board meeting | 27-01-2026 17:00:00 |
| End date and time of board meeting | 27-01-2026 17:56:00 |
| 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 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 | 3 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| NA | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 87,538.00 | 2,42,554.00 | |
| Other income | 2,527.00 | 17,823.00 | |
| Total income | 90,065.00 | 2,60,377.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 69,165.00 | 2,15,689.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 500.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (3,508.00) | (28,980.00) |
| (d) | Employee benefit expense | 783.00 | 2,176.00 |
| (e) | Finance costs | 3,031.00 | 10,823.00 |
| (f) | Depreciation, depletion and amortisation expense | 522.00 | 1,514.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 1,148.00 | 2,925.00 |
| Total other expenses | 1,148.00 | 2,925.00 | |
| Total expenses | 71,141.00 | 2,04,647.00 | |
| 3 | Total profit before exceptional items and tax | 18,924.00 | 55,730.00 |
| 4 | Exceptional items | (72.00) | (72.00) |
| 5 | Total profit before tax | 18,852.00 | 55,658.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 14.00 | (414.00) |
| 8 | Deferred tax | 4.00 | 41.00 |
| 9 | Total tax expenses | 18.00 | (373.00) |
| 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 | 18,834.00 | 56,031.00 |
| 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 | 18,834.00 | 56,031.00 |
| 17 | Other comprehensive income net of taxes | (94.00) | (94.00) |
| 18 | Total Comprehensive Income for the period | 18,740.00 | 55,937.00 |
| 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 | 73,285.00 | 73,285.00 | |
| Face value of equity share capital | 1 | 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 | 0.26 | 0.81 | |
| Diluted earnings (loss) per share from continuing operations | 0.19 | 0.58 | |
| 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 | 0.26 | 0.81 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.19 | 0.58 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | For notes to the financial results, please refer results PDF file already submitted with the exchange on 27.01.2026. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | 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) | (125.00) | (125.00) |
| Total Amount of items that will not be reclassified to profit and loss | (125.00) | (125.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (31.00) | (31.00) |
| 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 | (94.00) | (94.00) |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 18-10-2025 |
| Amount Raised | 3,293.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE 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 | Not Applicable |
| Comments of the Audit Committee after review | None |
| Comments of the auditors, if any | None |
| 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 | Repayment of Banker’s Outstanding Debts | NA | 2,02,500.00 | 2,02,273.00 | 82,968.00 | 0.00 | Notes: 1) Pursuant to the shareholders approval dated August 08, 2024 and In-Principle Approvals of BSE Limited and National Stock Exchange of India Limited dated September 27, 2024, the Company allotted total 48,08,02,500 Fully Convertible Warrants (Warrants) in two tranches (11,50,00,000 Warrants on September 30, 2024 and 36,58,02,500 Warrants on October 11, 2024) to the persons belonging to Promoter Group and Non-Promoter, Public Category, on receipt of 25% of the Issue Price per Warrant. Subsequently, the Company allotted total 189,69,14,570 (adjusted number pursuant to sub-division / split of face value of equity shares from Rs. 10/- each to Re. 1/- each) equity shares in ten tranches upon conversion of Warrants till quarter ended September 30, 2025. During the quarter ended December 31, 2025, the Company further allotted 7,98,71,150 (adjusted number pursuant to sub-division / split of face value of equity shares from Rs. 10/- each to Re. 1/- each) equity shares in two tranches (7,81,14,890 shares on October 18, 2025 and 17,56,260 shares on November 15, 2025) upon conversion of Warrants on receipt of balance 75% of the Issue Price per Warrant. 2) The respective dates of allotments of equity shares upon conversion of Warrants during the quarter have been taken as the dates of raising funds. 3) Modification in allocated amount is due to under subscription of preferential issue of Warrants. 4) Funds utilized represents the total amount utilized till December 31, 2025 including the amount utilized during the previous quarters. 5) During the quarter ended December 31, 2025, the Company had utilized Rs. 34.58 crore as per the objects of preferential issue of Warrants including Rs. 1.05 crore lying unutilized in Monitoring Account at the beginning of the quarter. At the end of the quarter Rs. 0.14 crore remained unutilized in Monitoring Account. . There was no deviation or variation in the use of proceeds of preferential issue during the quarter. |
| 2 | Working Capital Requirement | NA | 52,969.00 | 52,910.00 | 52,910.00 | 0.00 | |
| 3 | General Corporate Purposes | NA | 15,000.00 | 14,983.00 | 14,983.00 | 0.00 | |
| 4 | Issue Related Expenses | NA | 45.00 | 45.00 | 0.00 | 0.00 |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 15-11-2025 |
| Amount Raised | 74.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE Rationgs 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 | Not Applicable |
| Comments of the Audit Committee after review | None |
| Comments of the auditors, if any | None |
| 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 |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 18-09-2025 |
| Amount Raised | 36,875.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE 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 | Not Applicable |
| Comments of the Audit Committee after review | None |
| Comments of the auditors, if any | None |
| 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 | Repayment of Banker’s Outstanding Debts including interest thereon | NA | 43,427.00 | 43,427.00 | 30,352.00 | 0.00 | 1) Pursuant to the shareholders approval dated August 10, 2025 and In-Principle Approvals of BSE Limited and National Stock Exchange of India Limited dated September 09, 2025, the Company on September 18, 2025 allotted 9,72,22,222 Fully Convertible Warrants (Warrants) on receipt of 25% of the Issue Price per Warrant to the Promoter and 18,05,55,555 equity shares on receipt of the Issue Price to an entity belonging to Non-Promoter, Public Category. During the quarter ended December 31, 2025 no conversion of Warrants took place pursuant to this issue and no funds was raised. However, for providing details of funds utilized during the quarter this tab is inserted. Further, last date of raising funds and the total amount raised till that date has been mentioned as the amount raised. 2) Funds utilized represents the total amount utilized till December 31, 2025 including the amount utilized during the previous quarter. 3) During the quarter ended December 31, 2025, the Company had utilized Rs. 55.51 crore as per the objects of preferential issue of Warrants and equity Shares from Rs. 55.52 crore lying unutilized in Monitoring Account at the beginning of the quarter. At the end of the quarter Rs. 0.01 crore remained unutilized in Monitoring Account. There was no deviation or variation in the use of proceeds of preferential issue during the quarter. |
| 2 | Working Capital Requirement | NA | 6,533.00 | 6,533.00 | 6,522.00 | 0.00 | |
| 3 | Issue Related Expenses | NA | 40.00 | 40.00 | 0.00 | 0.00 |
| Name of signatory | Vishan Deo |
| Designation of person | Chief Financial Officer |
| Place | New Delhi |
| Date | 27-01-2026 |