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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 12-08-2026   11:00:00
End date and time of board meeting 12-08-2026   16:30:00
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 2
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 01-04-2026 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 10,732.57 10,732.57
Other income 1.11 1.11
Total income 10,733.68 10,733.68
2 Expenses
(a) Cost of materials consumed 1,489.27 1,489.27
(b) Purchases of stock-in-trade 16,649.38 16,649.38
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9,565.43) (9,565.43)
(d) Employee benefit expense 274.21 274.21
(e) Finance costs 108.38 108.38
(f) Depreciation, depletion and amortisation expense 43.61 43.61
(f) Other Expenses
1 Other Expenses 250.89 250.89
Total other expenses 250.89 250.89
Total expenses 9,250.31 9,250.31
3 Total profit before exceptional items and tax 1,483.37 1,483.37
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,483.37 1,483.37
6 Tax expense
7 Current tax 377.04 377.04
8 Deferred tax 1.51 1.51
9 Total tax expenses 378.55 378.55
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 1,104.82 1,104.82
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 1,104.82 1,104.82
17 Other comprehensive income net of taxes (12.86) (12.86)
18 Total Comprehensive Income for the period 1,091.96 1,091.96
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 11,375.07 11,375.07
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 0.11 0.11
Diluted earnings (loss) per share from continuing operations 0.11 0.11
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 0.11 0.11
Diluted earnings (loss) per share from continuing and discontinued operations 0.11 0.11
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) [1] The above un-audited financial results for the Quarter ended 30th June, 2026 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 12th August, 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 figures for the quarter ended 31st March, 2026 are the balancing figures between the audited figures in respect of full financial year and the year to date unaudited figures up to the third quarter of the relevant financial year. [6] During the quarter, the Company has completed a Qualified Institutions Placement (QIP) in accordance with Chapter VI of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 and Sections 42 and 62(1)(c) of the Companies Act, 2013. The Issue opened on June 09, 2026 and closed on June 11, 2026. Pursuant thereto, the Board of Directors at its meeting held on June 11, 2026 approved the allotment of 13,57,46,600 fully paid-up equity shares of face value Rs.1 each to eligible Qualified Institutional Buyers at an issue price of Rs.11.05 per equity share (including a premium of Rs.10.05 per equity share), being a discount of Rs.0.53 per equity share (4.57%) to the floor price of Rs.11.58 per equity share determined in accordance with Regulation 176 of the SEBI ICDR Regulations, aggregating to Rs.1,49,99,99,930 (Rs.15,000.00 lakhs). The Proceeds From Issue Net Off Issue Expense is Rs. 13,936.80 Lakhs And Utilisation of the same is as follows : (Rs. in Lakhs) Sr No. Particulars Amount as Proposed in the offer During the Quarter Total unutilized Amount Document 1. Funding working capital requirements 13,000.00 12,936.80 63.20 2. General Corporate Purposes 936.80 - 936.80 13,936.80 12,936.80 1000.00 [7] The Status of investor's complaints during the Period ended on 30th June, 2026 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 01-04-2026 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
1 Items that will not be reclassified to profit & loss (net of tax) (12.86) (12.86)
Total Amount of items that will not be reclassified to profit and loss (12.86)
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 (12.86) (12.86)





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 30-06-2026
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 Not Applicable
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 3,389.00 0.00 Fund utilized : - As at the beginning the quarter : 33.89 (in Rs. Crores) - During the quarter : 0.00 (in Rs. Crores) - As at the end of the quarter : 33.89 (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 3,056.00 0.00 Fund utilized : - As at the beginning the quarter : 30.56 (in Rs. Crores) - During the quarter : 0.00 (in Rs. Crores) - As at the end of the quarter : 30.56 (in Rs. Crores)


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 QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 11-06-2026
Amount Raised 15,000.00
Report filed for Quarter ended 30-06-2026
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 Not Applicable
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 Funding working capital requirements of the Company NA 13,000.00 0.00 12,937.00 0.00 Fund utilized : - As at the beginning the quarter : 0.00 (in Rs. Crores) - During the quarter : 129.37 (in Rs. Crores) - As at the end of the quarter : 129.37 (in Rs. Crores)
2 General corporate purposes NA 937.00 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)


Signatory Details

Name of signatory Sanjay Chhabra
Designation of person Managing Director
Place Jaipur
Date 12-08-2026