Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-08-2026
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 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
Segment Reporting Single segment
Description of single segment Jewellery
Start date and time of board meeting 10-08-2026   17:00:00
End date and time of board meeting 10-08-2026   18:05:00
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
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 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 Standalone Standalone
1 Income
Revenue from operations 80,382.00 80,382.00
Other income 233.00 233.00
Total income 80,615.00 80,615.00
2 Expenses
(a) Cost of materials consumed 74,095.00 74,095.00
(b) Purchases of stock-in-trade 13,559.00 13,559.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (27,788.00) (27,788.00)
(d) Employee benefit expense 700.00 700.00
(e) Finance costs 1,352.00 1,352.00
(f) Depreciation, depletion and amortisation expense 534.00 534.00
(f) Other Expenses
1 Other Expenses 1,056.00 1,056.00
Total other expenses 1,056.00 1,056.00
Total expenses 63,508.00 63,508.00
3 Total profit before exceptional items and tax 17,107.00 17,107.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 17,107.00 17,107.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (2.00) (2.00)
9 Total tax expenses (2.00) (2.00)
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 17,109.00 17,109.00
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 17,109.00 17,109.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 17,109.00 17,109.00
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 97,105.00 97,105.00
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 0.18 0.18
Diluted earnings (loss) per share from continuing operations 0.18 0.18
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 0.18 0.18
Diluted earnings (loss) per share from continuing and discontinued operations 0.18 0.18
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) For notes to the financial results, please refer results PDF file already submitted with the exchange on 10.08.2026.



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 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 01-04-2026 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 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 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 0.00 0.00





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 10-04-2026
Amount Raised 44,760.00
Report filed for Quarter ended 30-06-2026
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 1,95,484.00 1,76,562.00 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 of Rs.56.20 per Warrant. Subsequently, the Company allotted total 329,68,94,040 (adjusted number pursuant to sub-division / split of face value of equity shares from Rs. 10/- each to Rs. 1/- each) equity shares in a total of 18 tranches upon conversion of 32,96,89,404 Warrants till the quarter ended March 31, 2026. During the quarter ended June 30, 2026, the Company further allotted 106,19,31,680 (adjusted number pursuant to sub-division / split of face value of equity shares from Rs. 10/- each to Rs. 1/- each) equity shares on April 10, 2026 upon conversion of 10,61,93,168 Warrants on receipt of balance 75% of the issue price per Warrant aggregating to Rs.447.60 crore. With this last conversion dated April 10, 2026, out of the total 48,08,02,500 Warrants allotted, the conversion of 43,58,82,572 Warrants was successfully completed and the balance 4,49,19,928 Warrants lapsed upon expiry of their tenure. 2) The date of allotment of equity shares upon conversion of Warrants during the quarter, as mentioned in Note 1, has been taken as the date of raising funds. 3) Modification in allocated amount was due to under subscription of preferential issue of Warrants. The Company later adjusted the modified allocation amount towards the intended objects within the permissible variation range of �10% through Board approval in terms of BSE Notice No. 20221213-47 dated December 13, 2022 and NSE Circular No. NSE/CML/2022/56 dated December 13, 2022 and the approval of shareholders dated August 08, 2024. However, the total of Modified Allocation, if any, and Adjusted Revised Allocation remain the same. The amount mentioned in the Column Modified Allocation, if any, in this report is the latest adjusted revised allocation amount. 4) Funds utilized represents the total amount utilized till June 30, 2026 including the amount utilized during the previous quarters. 5) During the quarter ended June 30, 2026 the Company received Rs.447.60 crore upon conversion of Warrants and utilized Rs.522.93 crore including Rs.75.33 crore lying unutilized in Monitoring Account at the beginning of the quarter. During the quarter, the Company fully utilized the entire proceeds received from this issue.
2 Working Capital Requirement NA 52,969.00 58,201.00 58,201.00 0.00
3 General Corporate Purposes NA 15,000.00 16,481.00 16,470.00 0.00
4 Issue Related Expenses NA 45.00 45.00 45.00 0.00


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

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 18-09-2025
Amount Raised 36,875.00
Report filed for Quarter ended 30-06-2026
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 Notes: 1) Pursuant to the shareholders’ approval dated August 10, 2025 and the 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 of Rs.18/- per Warrant to the ‘Promoter’ and 18,05,55,555 equity shares on receipt of the issue price of Rs.18/- per share to an entity belonging to ‘Non-Promoter, Public Category’. During the quarter ended June 30, 2026, no funds were raised pursuant to these issues. However, for providing details of funds utilized during the quarter this tab is inserted. Further, the 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 June 30, 2026 including the amount utilized during the previous quarters. 3) During the quarter ended June 30, 2026 the Company has not received any funds. Also, no funds were utilized during the quarter. At the end of the quarter Rs.0.01 crore remained unutilized in Monitoring Account.
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


Signatory Details

Name of signatory Vishan Deo
Designation of person Chief Financial Officer
Place Delhi
Date 10-08-2026