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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 07-02-2026   13:00:00
End date and time of board meeting 07-02-2026   13:35:00
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? 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 dafault on loans



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 01-10-2025 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 14,067.71 37,817.88
Other income 516.03 1,124.62
Total income 14,583.74 38,942.50
2 Expenses
(a) Cost of materials consumed 13,481.45 29,104.53
(b) Purchases of stock-in-trade 454.11 2,985.67
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,253.05) (2,512.89)
(d) Employee benefit expense 407.11 1,263.97
(e) Finance costs 8.96 31.23
(f) Depreciation, depletion and amortisation expense 124.40 300.26
(f) Other Expenses
1 Other Expenses 1,144.48 3,141.94
Total other expenses 1,144.48 3,141.94
Total expenses 13,367.46 34,314.71
3 Total profit before exceptional items and tax 1,216.28 4,627.79
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,216.28 4,627.79
6 Tax expense
7 Current tax 312.00 1,252.61
8 Deferred tax 30.69 53.82
9 Total tax expenses 342.69 1,306.43
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 873.59 3,321.36
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 873.59 3,321.36
17 Other comprehensive income net of taxes 168.27 487.88
18 Total Comprehensive Income for the period 1,041.86 3,809.24
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 2,258.35 2,258.35
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 0.77 2.94
Diluted earnings (loss) per share from continuing operations 0.76 3.02
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 0.77 2.94
Diluted earnings (loss) per share from continuing and discontinued operations 0.76 3.02
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 Standalone Unaudited results for the Quarter and Nine Month ended on Dec 31, 2025 have been reviewed and recommended by the Audit Committee and the same were approved by the Board at its meeting held on Feb 07, 2026 2.These Standalone 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. 3.The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the New Labour Codes}. These Codes have been made effective from 21st November, 2025. The corresponding all supporting rules under these codes are yet to be notified. The company is in the process of evaluating the full impact of these new labour codes announced. The Company is in the process of evaluating other possible impacts including for contract workforce. However, management is of the view that impact, if any, is unlikely to be material. 4.The Board of Directors has declared 1st interim dividend @ Rs.2.75 (137.50%) per equity share of Rs. 2/- each, amounting to Rs. 3105.25 Lakhs 5.The Standalone 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. 6.Figures for the previous quarter/ period have been regrouped/reclassified, wherever considered necessary. 7.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 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 01-10-2025 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)
1 Jewellery 14,281.11 38,557.31
2 Investments 0.003063 0.0037767
Total Segment Revenue 14,587.41 38,934.98
Less: Inter segment revenue 0.00 0.00
Revenue from operations 14,587.41 38,934.98
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Jewellery 1,196.28 4,891.95
2 Investments 301.27 372.64
Total Profit before tax 1,497.55 5,264.59
i. Finance cost 8.96 31.23
ii. Other Unallocable Expenditure net off Unallocable income 272.31 605.57
Profit before tax 1,216.28 4,627.79
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Jewellery 22,470.74 22,470.74
2 Investments 13,145.28 13,145.28
Total Segment Asset 35,616.02 35,616.02
Un-allocable Assets 19,765.49 19,765.49
Net Segment Asset 55,381.51 55,381.51
4 Segment Liabilities
Segment Liabilities
1 Jewellery 11,679.23 11,679.23
2 Investments 0.00 0.00
Total Segment Liabilities 11,679.23 11,679.23
Un-allocable Liabilities 1,117.27 1,117.27
Net Segment Liabilities 12,796.50 12,796.50
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

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 01-10-2025 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
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 (167.55) (484.36)
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 (0.72) (3.52)
5 Total Other comprehensive income 168.27 487.88