Integrated Filing — IndAS



General information about company

Scrip Code 544053
NSE Symbol MOTISONS
MSEI Symbol NOTLISTED
ISIN INE0FRK01020
Name of company MOTISONS JEWELLERS LTD
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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
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 10-02-2026   11:00:00
End date and time of board meeting 10-02-2026   15:30:00
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 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The company do not make any defalut in the payment of Loan if any and the company do not have any Debt Securities.



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 17,456.13 35,207.68
Other income 50.12 52.94
Total income 17,506.25 35,260.62
2 Expenses
(a) Cost of materials consumed 2,791.04 3,587.40
(b) Purchases of stock-in-trade 14,092.50 27,117.94
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,743.09) (5,057.41)
(d) Employee benefit expense 375.12 868.46
(e) Finance costs 118.77 401.15
(f) Depreciation, depletion and amortisation expense 53.14 140.75
(f) Other Expenses
1 Other Expenses 410.54 831.85
Total other expenses 410.54 831.85
Total expenses 14,098.02 27,890.14
3 Total profit before exceptional items and tax 3,408.23 7,370.48
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,408.23 7,370.48
6 Tax expense
7 Current tax 882.77 1,883.47
8 Deferred tax (68.65) (53.57)
9 Total tax expenses 814.12 1,829.90
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 2,594.11 5,540.58
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 2,594.11 5,540.58
17 Other comprehensive income net of taxes 4.15 3.40
18 Total Comprehensive Income for the period 2,598.26 5,543.98
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 9,884.60 9,884.60
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 0.56
Diluted earnings (loss) per share from continuing operations 0.24 0.51
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 0.56
Diluted earnings (loss) per share from continuing and discontinued operations 0.24 0.51
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 financial results for the Quarter and Nine Months ended 31st Dec.,2025 have been prepared by the Company in accordance with regulation 33 of SEBI (Listing Obligation & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed and recommended by the Audit Committee of the Board and thereafter were approved and taken on record by the board of directors in their meeting held on 10th February, 2026. A limited review of the above results has been carried out by the statutory auditors of the company. [2] Previous Year's /period's figures have been regrouped/rearranged/ restated/adjusted/rectified/recasted wherever considered necessary. [3] Basis of Preparation of the Statement and Adoption of Indian Accounting Standards. The Company has adopted Indian Accounting Standard (IND AS) specified under companies (Indian) Accounting Standard Rules, 2015 [as ammended ] precribed under section 133 of the companies act,2013. [4] The Company is engaged in the business of selling jewellery made of gold, diamonds, and Kundan, as well as other jewellery products such as pearl, silver, platinum, and other metals. The company offers a wide range of products, including traditional, contemporary, and combination designs across various jewellery lines. [5] The Figure for the Quarter ended 31st Dec., 2025 are balancing figures between the un-audited figures in respect of Nine Months ended on 31st Dec., 2025 and the un-audited figures of the Half year ended on 30th Sept., 2025. and Figure for the Quarter ended 30th Sept., 2025 are balancing figures between the un-audited figures in respect of Half Year ended on 30th Sept., 2025 and the un-audited figures of the Quarter ended on 30th June, 2025 and the figure for the quarter ended 31st Dec., 2024 are the balancing figure between the un-audited figures in respect of Nine Months ended on 31st Dec., 2024 and the un-audited figure for Half Year ended as on 30th Sept., 2024 which were subject to limited review. [6] During the quarter ended 31st Dec., 2025, the Company received Rs. 510.00 lakhs from warrant holders. Out of Rs. 510.00 lakhs Received from the warrant holders, Rs. 507.29 lakhs has been utilized in accordance with the approved objectives associated with the conversion of the warrants.The remaining amount of Rs. 2.71 lakhs is pending to be utilised. Of this amount, the Company issued and allotted 40,00,000 equity shares upon receipt of the full consideration for the respective share warrants. [7] The Status of investor's complaints during the Period ended on 31st Dec., 2025 as under:- Complaints pending at the beginning of the period 0 Complaints received during the period 0 Complaints disposed during the period 0 Complaints resolved at the end of the period 0



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)
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 01-10-2025 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 (net of tax) 4.15 3.40
Total Amount of items that will not be reclassified to profit and loss 4.15 3.40
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit & loss (net of tax) 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 4.15 3.40





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 05-10-2024
Amount Raised 17,000.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL 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 No Comments
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
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 Issue Related Expenses NA 50.00 0.00 11.00 0.00 Fund utilized : - As at the beginning the quarter : 0.11 (in Rs. Crores) - During the quarter : 0.00 (in Rs. Crores) - As at the end of the quarter : 0.11 (in Rs. Crores)
2 Repayment of Outstanding unsecured loans including interest accrued thereon NA 4,000.00 0.00 1,800.00 0.00 Fund utilized : - As at the beginning the quarter : 13.00 (in Rs. Crores) - During the quarter : 5.00 (in Rs. Crores) - As at the end of the quarter : 18.00 (in Rs. Crores)
3 General Corporate Purposes NA 3,450.00 0.00 0.00 0.00 Fund utilized : - As at the beginning the quarter : 0.00 (in Rs. Crores) - During the quarter : 0.00 (in Rs. Crores) - As at the end of the quarter : 0.00 (in Rs. Crores)
4 Working Capital Requirements NA 9,500.00 0.00 2,946.00 0.00 Fund utilized : - As at the beginning the quarter : 29.39 (in Rs. Crores) - During the quarter : 0.07 (in Rs. Crores) - As at the end of the quarter : 29.46 (in Rs. Crores)


Signatory Details

Name of signatory Sanjay Chhabra
Designation of person Managing Director
Place Jaipur
Date 10-02-2026