Integrated Filing — IndAS
General information about company
| 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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
23-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
17-04-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Single segment |
| Description of single segment |
Design, manufacture and sale of jewellery |
| Start date and time of board meeting |
23-04-2026 09:00:00 |
| End date and time of board meeting |
23-04-2026 16:05:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| 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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
68,147.20 |
2,43,642.40 |
|
Other income |
1,508.80 |
4,957.60 |
|
Total income |
69,656.00 |
2,48,600.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
71,969.90 |
2,20,434.50 |
| (b) |
Purchases of stock-in-trade |
474.30 |
1,275.20 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(34,132.80) |
(82,411.60) |
| (d) |
Employee benefit expense |
7,407.40 |
28,244.30 |
| (e) |
Finance costs |
5,253.40 |
21,041.10 |
| (f) |
Depreciation, depletion and amortisation expense
|
5,575.00 |
20,992.70 |
| (f) |
Other Expenses |
| 1 |
Contract labour charges |
1,278.40 |
4,287.90 |
| 2 |
Advertisement & marketing costs |
4,290.10 |
16,205.90 |
| 3 |
Others |
4,286.40 |
16,656.90 |
|
Total other expenses |
9,854.90 |
37,150.70 |
|
Total expenses |
66,402.10 |
2,46,726.90 |
| 3 |
Total profit before exceptional items and tax |
3,253.90 |
1,873.10 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
3,253.90 |
1,873.10 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
0.00 |
0.00 |
| 8 |
Deferred tax |
0.00 |
0.00 |
| 9 |
Total tax expenses |
0.00 |
0.00 |
| 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 |
3,253.90 |
1,873.10 |
| 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 |
(135.80) |
(555.20) |
| 16 |
Total profit (loss) for period |
3,118.10 |
1,317.90 |
| 17 |
Other comprehensive income net of taxes |
(34.20) |
(2.30) |
| 18 |
Total Comprehensive Income for the period |
3,083.90 |
1,315.60 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,202.80 |
1,483.70 |
|
Total profit or loss, attributable to non-controlling interests |
(84.70) |
(165.80) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(34.20) |
(2.30) |
|
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 |
1,522.30 |
1,522.30 |
|
Face value of equity share capital |
1 |
1 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
1,78,547.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
2.05 |
1.1 |
|
Diluted earnings (loss) per share from continuing operations |
1.97 |
1.05 |
| 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 |
2.05 |
1.1 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.97 |
1.05 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
1,13,176.90 |
|
Capital work-in-progress |
274.90 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
256.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
300.40 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Rental and other deposits |
6,378.20 |
| 2 |
Margin money deposits |
1.10 |
| 3 |
Bank deposits with more than 12 months maturity |
1,107.00 |
|
Total of other non-current financial assets |
7,486.30 |
|
Total non-current financial assets |
7,486.30 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Balance with Government authorities |
17,170.20 |
| 2 |
Capital advances |
333.20 |
| 3 |
Non-current tax assets (net) |
990.00 |
|
Total of other non-current assets |
18,493.40 |
|
Total non-current assets |
1,39,987.90 |
| 2 |
Current assets |
|
|
Inventories |
2,67,180.90 |
|
Current financial asset |
|
|
Current investments |
4,361.40 |
|
Trade receivables, current |
754.30 |
|
Cash and cash equivalents |
10,752.40 |
|
Bank balance other than cash and cash equivalents |
40,414.80 |
|
Loans, current |
0.20 |
|
Other current financial assets |
|
|
Total of other current financial assets |
30,154.20 |
|
Total current financial assets |
86,437.30 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Advance to suppliers |
763.80 |
| 2 |
Right to recover returned goods |
665.60 |
| 3 |
Prepaid expenses |
870.70 |
| 4 |
Other receivables |
195.00 |
|
Total of other current assets |
2,495.10 |
|
Total current assets |
3,56,113.30 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
4,96,101.20 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,522.30 |
|
Other equity |
1,78,547.20 |
|
Total equity attributable to owners of parent |
1,80,069.50 |
|
Non controlling interest |
230.80 |
|
Total equity |
1,80,300.30 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
20,105.80 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
82,185.80 |
| 2 |
Deposit made by franchisee |
308.20 |
|
Total of other non-current financial liabilities |
82,494.00 |
|
Total non-current financial liabilities |
1,02,599.80 |
|
Provisions, non-current |
517.50 |
|
Deferred tax liabilities (net) |
|
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
1,03,117.30 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
54,326.50 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
3,995.60 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
12,042.60 |
|
Total Trade payable |
16,038.20 |
|
Other current financial liabilities |
|
| 1 |
Gold on loan |
28,481.40 |
| 2 |
Lease liabilities |
13,290.00 |
| 3 |
Deposit made by franchisee |
20,305.20 |
| 4 |
Others |
3,903.60 |
|
Total of other current financial liabilities |
65,980.20 |
|
Total current financial liabilities |
1,36,344.90 |
|
Other current liabilities |
75,970.00 |
| 1 |
Advance received from customers |
6,173.10 |
| 2 |
Gold Schemes |
19,009.70 |
| 3 |
Other payables |
50,787.20 |
|
Total of other current liabilities |
75,970.00 |
|
Provisions, current |
368.70 |
|
Current tax liabilities (Net) |
|
|
Deferred government grants, Current |
|
|
Total current liabilities |
2,12,683.60 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
3,15,800.90 |
|
Total equity and liabilites |
4,96,101.20 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| 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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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 |
i. Re-measurement of employee defined benefit plans |
(34.20) |
(2.30) |
|
Total Amount of items that will not be reclassified to profit and loss |
(34.20) |
(2.30) |
| 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 |
|
|
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 |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(34.20) |
(2.30) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
1,873.10 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
20,617.10 |
|
Adjustments for decrease (increase) in inventories |
(1,01,926.20) |
|
Adjustments for decrease (increase) in trade receivables, current |
(193.70) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(3,742.40) |
|
Adjustments for decrease (increase) in other non-current assets |
2,343.20 |
|
Adjustments for other financial assets, non-current |
(13,743.70) |
|
Adjustments for other financial assets, current |
10,626.50 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
235.90 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
48,192.20 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
20,992.70 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
84.10 |
|
Adjustments for provisions, non-current |
163.10 |
|
Adjustments for other financial liabilities, current |
711.00 |
|
Adjustments for other financial liabilities, non-current |
(1,124.90) |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
3,562.30 |
|
Adjustments for share-based payments |
9,266.70 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(663.80) |
|
Other adjustments to reconcile profit (loss) |
(10,173.90) |
|
Other adjustments for non-cash items |
(68.60) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(21,967.00) |
|
Net cash flows from (used in)
operations |
(20,093.90) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
(184.70) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(19,909.20) |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
2,219.20 |
|
Purchase of property, plant and equipment |
9,866.20 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
33.30 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
3,388.20 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(19,637.30) |
|
Net cash flows from (used in)
investing activities |
(23,929.40) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
78,643.90 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
2,07,195.80 |
|
Repayments of borrowings |
2,05,625.30 |
|
Payments of lease liabilities |
16,328.10 |
|
Dividends paid |
0.00 |
|
Interest paid |
14,172.80 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
49,713.50 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
5,874.90 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
5,874.90 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
4,877.50 |
|
Cash and cash equivalents cash
flow statement at end of period |
10,752.40 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| 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 LLP (formerly known as M S K A & Associates) |
Yes |
31-07-2027 |