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 21-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 21-10-2026   17:00:00
End date and time of board meeting 21-10-2026   17:55:00
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 Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 04-02-2025
Indicate Company website link for updated RPT policy of the Company https://corporate.pcjeweller.com/wp-content/uploads/2015/06/investors/corporate-governance/fy-20/Policy-on-Materiality-of-and-dealing-with-Related-Party-Transactions-1.pdf
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 5
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 91,032.00 1,71,414.00
Other income 3,566.00 3,799.00
Total income 94,598.00 1,75,213.00
2 Expenses
(a) Cost of materials consumed 63,030.00 1,37,125.00
(b) Purchases of stock-in-trade 7,310.00 20,869.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,666.00) (30,454.00)
(d) Employee benefit expense 732.00 1,432.00
(e) Finance costs 873.00 2,225.00
(f) Depreciation, depletion and amortisation expense 544.00 1,078.00
(f) Other Expenses
1 Other Expenses 765.00 1,821.00
Total other expenses 765.00 1,821.00
Total expenses 70,588.00 1,34,096.00
3 Total profit before exceptional items and tax 24,010.00 41,117.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 24,010.00 41,117.00
6 Tax expense
7 Current tax 2.00 2.00
8 Deferred tax (8.00) (10.00)
9 Total tax expenses (6.00) (8.00)
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 24,016.00 41,125.00
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 24,016.00 41,125.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 24,016.00 41,125.00
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 98,078.00 98,078.00
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 0.25 0.43
Diluted earnings (loss) per share from continuing operations 0.25 0.43
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 0.25 0.43
Diluted earnings (loss) per share from continuing and discontinued operations 0.25 0.43
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 21.10.2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,269.00
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 41.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 15,474.00
Trade receivables, non-current 1,06,583.00
Loans, non-current 1,385.00
Other non-current financial assets
1 Right-of-use assets 8,895.00
2 Other non-current financial assets 1,594.00
Total of other non-current financial assets 10,489.00
Total non-current financial assets 1,33,931.00
Deferred tax assets (net) 1,260.00
Other non-current assets
1 Other non-current assets 862.00
Total of other non-current assets 862.00
Total non-current assets 1,37,363.00
2 Current assets
Inventories 7,33,142.00
Current financial asset
Current investments 0.00
Trade receivables, current 51,510.00
Cash and cash equivalents 1,548.00
Bank balance other than cash and cash equivalents 162.00
Loans, current 1,393.00
Other current financial assets
Total of other current financial assets 1,024.00
Total current financial assets 55,637.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 24,725.00
Total of other current assets 24,725.00
Total current assets 8,13,504.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9,50,867.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 98,078.00
Other equity 8,12,013.00
Total equity attributable to owners of parent 9,10,091.00
Non controlling interest
Total equity 9,10,091.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 8,805.00
Total of other non-current financial liabilities 8,805.00
Total non-current financial liabilities 8,805.00
Provisions, non-current 395.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 9,200.00
Current liabilities
Current financial liabilities
Borrowings, current 22,581.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,865.00
Total Trade payable 1,866.00
Other current financial liabilities
1 Lease liabilities 1,658.00
2 Other financial liabilities 1,030.00
Total of other current financial liabilities 2,688.00
Total current financial liabilities 27,135.00
Other current liabilities 4,168.00
1 Other current liabilities 4,168.00
Total of other current liabilities 4,168.00
Provisions, current 273.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 31,576.00
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 40,776.00
Total equity and liabilites 9,50,867.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) For notes to the financial results, please refer results PDF file already submitted with the exchange on 21.10.2026.



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 41,117.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,225.00
Adjustments for decrease (increase) in inventories (30,736.00)
Adjustments for decrease (increase) in trade receivables, current 11,722.00
Adjustments for decrease (increase) in trade receivables, non-current (1,249.00)
Adjustments for decrease (increase) in other current assets (234.00)
Adjustments for decrease (increase) in other non-current assets (695.00)
Adjustments for other financial assets, non-current (1,828.00)
Adjustments for other financial assets, current (1,175.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 264.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (930.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,078.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 280.00
Adjustments for provisions, current 34.00
Adjustments for provisions, non-current 49.00
Adjustments for other financial liabilities, current 864.00
Adjustments for other financial liabilities, non-current 1,049.00
Adjustments for unrealised foreign exchange losses gains 1,094.00
Adjustments for dividend income 0.00
Adjustments for interest income 340.00
Adjustments for share-based payments 0.00
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (2,216.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (20,744.00)
Net cash flows from (used in) operations 20,373.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 20,371.00
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 2,082.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 35.00
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 0.00
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 (2.00)
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 4.00
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 59.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (2,056.00)
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 57,885.00
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 0.00
Repayments of borrowings 86,260.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 1,624.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (29,999.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (11,684.00)
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 (11,684.00)
Cash and cash equivalents cash flow statement at beginning of period 13,232.00
Cash and cash equivalents cash flow statement at end of period 1,548.00





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 30-07-2026
Amount Raised 4,124.00
Report filed for Quarter ended 30-09-2026
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 43,442.00 43,442.00 0.00 Notes: 1) Pursuant to the shareholders’ approval dated August 10, 2025 and 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 September 30, 2026, the conversion of above said Warrants was completed and the Company allotted total 9,72,22,222 equity shares in five tranches upon their conversion on receipt of balance 75% of the issue price per Warrant aggregating to Rs. 131.25 crore. 2) The dates of allotment of equity shares upon conversion of Warrants during the quarter have been taken as the dates of raising funds. 3) During the quarter ended September 30, 2026, the Company adjusted the original 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 10, 2025. However, the aggregate of original allocation and modified allocation remains the same. 4) During the quarter ended September 30, 2026, the Company received Rs. 131.25 crore upon conversion of Warrants and utilized Rs. 131.26 crore including Rs. 0.01 crore lying unutilized in Monitoring Account at the beginning of the quarter. 5) Funds utilized represents the total amount utilized till September 30, 2026 including the amount utilized during the previous quarters. During the quarter, the Company fully utilized the entire issue proceeds received.
2 Working Capital Requirement NA 6,533.00 6,522.00 6,522.00 0.00
3 Issue Related Expenses NA 40.00 36.00 36.00 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 03-08-2026
Amount Raised 1,492.00
Report filed for Quarter ended 30-09-2026
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


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (3)

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 22-09-2026
Amount Raised 1,000.00
Report filed for Quarter ended 30-09-2026
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


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (4)

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 23-09-2026
Amount Raised 1,600.00
Report filed for Quarter ended 30-09-2026
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


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (5)

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 24-09-2026
Amount Raised 4,909.00
Report filed for Quarter ended 30-09-2026
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


Signatory Details

Name of signatory Vishan Deo
Designation of person Chief Financial Officer
Place New Delhi
Date 21-10-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 PC Jeweller Limited Luxury Products Trendsetter Private Limited Wholly Owned Subsidiary Any other transaction Provision for impairment of accrued interest on loan NA 20.00 279.00 299.00
2 PC Jeweller Limited Luxury Products Trendsetter Private Limited Wholly Owned Subsidiary Interest received NA 20.00 1,667.00 1,687.00
3 PC Jeweller Limited Luxury Products Trendsetter Private Limited Wholly Owned Subsidiary Investment NA 0.00 1.00 1.00
4 PC Jeweller Limited PC Jeweller Global DMCC Wholly Owned Subsidiary Investment NA 0.00 13,386.00 13,386.00
5 PC Jeweller Limited PCJ Gems & Jewellery Limited Subsidiary Investment NA 0.00 5.00 5.00
6 PC Jeweller Limited Balram Garg Promoter & Managing Director Any other transaction Rent paid 1.00 Approved 0.00 0.00 1.00
7 PC Jeweller Limited Krishna Devi Promoter Group Any other transaction Rent paid 11.00 Approved 1.00 1.00 3.00
8 PC Jeweller Limited Nitin Gupta Promoter Group Any other transaction Rent paid (Outstanding Balance Rent Recoverable) 4.00 Approved 1.00 6.00 5.00
9 PCJ Gems & Jewellery Limited Balram Garg Director Loan NA 0.00 16.00 16.00
10 Luxury Products Trendsetter Private Limited Balram Garg Director Loan NA 0.00 3.00 3.00
11 PC Jeweller Limited Luxury Products Trendsetter Private Limited Wholly Owned Subsidiary Loan NA 0.00 562.00 562.00
12 PC Jeweller Limited Vishan Deo Executive Director (Finance) & Chief Financial Officer Any other transaction Advances recoverable taken Before appointment as a Director NA 1.00 17.00 16.00
13 PCJ Gems & Jewellery Limited PCJ Mining SARL Subsidiary Loan NA 2,034.00 0.00 2,034.00
14 PCJ Gems & Jewellery Limited PCJ Mining SARL Subsidiary Investment NA 1.00 0.00 1.00
15 PCJ Mining SARL Lion Bridge Capital Shareholder Loan NA 59.00 35.00 94.00
16 PCJ Mining SARL Lion Bridge Capital Shareholder Investment NA 0.00 1.00 1.00
Total value of transaction during the reporting period 2,137.00