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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 07-08-2026   12:10:00
End date and time of board meeting 07-08-2026   13:05:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 32,602.63 32,602.63
Other income 3,763.30 3,763.30
Total income 36,365.93 36,365.93
2 Expenses
(a) Cost of materials consumed 13,823.25 13,823.25
(b) Purchases of stock-in-trade 2,874.61 2,874.61
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 6,191.87 6,191.87
(d) Employee benefit expense 1,233.70 1,233.70
(e) Finance costs 155.47 155.47
(f) Depreciation, depletion and amortisation expense 497.00 497.00
(f) Other Expenses
1 Other Expenses 1,852.04 1,852.04
Total other expenses 1,852.04 1,852.04
Total expenses 26,627.94 26,627.94
3 Total profit before exceptional items and tax 9,737.99 9,737.99
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,737.99 9,737.99
6 Tax expense
7 Current tax 2,377.42 2,377.42
8 Deferred tax (36.87) (36.87)
9 Total tax expenses 2,340.55 2,340.55
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 7,397.44 7,397.44
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 7,397.44 7,397.44
17 Other comprehensive income net of taxes 472.00 472.00
18 Total Comprehensive Income for the period 7,869.44 7,869.44
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests (0.17) (0.17)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
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 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 6.55 6.55
Diluted earnings (loss) per share from continuing operations 6.55 6.55
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 6.55 6.55
Diluted earnings (loss) per share from continuing and discontinued operations 6.55 6.55
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 Consolidated Unaudited results for the Quarter ended on Jun 30, 2026 have been reviewed and recommended by the Audit Committee and the same were approved by the Board at its meeting held on Aug 07, 2026 2.These Consolidated 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.Pursuant to approval of the members of the Company secured on July 1, 2026 by means of postal ballot – The Company allotted 3,76,39,281 equity shares of Rs.2/- each as fully paid up bonus equity shares in the proportion of 1:3 [i.e., 1 (One) new fully paid-up bonus equity share of Rs.2/- (Rupee Two only) each for every 3 (Three) existing fully paid-up equity share of Rs.2/- (Rupee Two only) each], to the eligible members of the Company whose name appeared in the Register of Members/Register of the Beneficial Owners, as on July 10, 2026, ('Record Date'), by utilising an amount of Rs 7,52,78,562/- out of Security Premium Reserve. 4.The Consolidated 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. 5.Figures for the previous quarter/ period have been regrouped/reclassified, wherever considered necessary. 6.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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
1 Jewellery 32,894.44 32,894.44
2 Investments 3,471.49 3,471.49
Total Segment Revenue 36,365.93 36,365.93
Less: Inter segment revenue 0.00 0.00
Revenue from operations 36,365.93 36,365.93
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Jewellery 6,555.94 6,555.94
2 Investments 3,436.88 3,436.88
Total Profit before tax 9,992.82 9,992.82
i. Finance cost 155.47 155.47
ii. Other Unallocable Expenditure net off Unallocable income 99.36 99.36
Profit before tax 9,737.99 9,737.99
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Jewellery 76,265.47 76,265.47
2 Investments 18,309.01 18,309.01
Total Segment Asset 94,574.48 94,574.48
Un-allocable Assets 24,358.16 24,358.16
Net Segment Asset 1,18,932.64 1,18,932.64
4 Segment Liabilities
Segment Liabilities
1 Jewellery 17,163.37 17,163.37
2 Investments 0.00 0.00
Total Segment Liabilities 17,163.37 17,163.37
Un-allocable Liabilities 2,557.43 2,557.43
Net Segment Liabilities 19,720.80 19,720.80
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
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 (475.31) (475.31)
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 3.31 3.31
5 Total Other comprehensive income 472.00 472.00