Integrated Filing — IndAS

General information about company

Scrip Code	544974
NSE Symbol	NITYAS
MSEI Symbol	NOTLISTED
ISIN	INE211501023
Name of company	NITYAS GEMS AND JEWELLERY 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	28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	20-10-2026
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	Single segment
Description of single segment	Manufacturing of jewellery
Start date and time of board meeting	28-10-2026 15:00:00
End date and time of board meeting	28-10-2026 16:40:00
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	4,265.30	4,265.30
	Other income	6.70	6.70
	Total income	4,272.00	4,272.00
2	Expenses
(a)	Cost of materials consumed	3,755.70	3,755.70
(b)	Purchases of stock-in-trade	259.50	259.50
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(330.80)	(330.80)
(d)	Employee benefit expense	124.00	124.00
(e)	Finance costs	51.90	51.90
(f)	Depreciation, depletion and amortisation expense	91.90	91.90
(f)	Other Expenses
1	Other expenses	84.60	84.60
	Total other expenses	84.60	84.60
	Total expenses	4,036.80	4,036.80
3	Total profit before exceptional items and tax	235.20	235.20
4	Exceptional items	0.00	0.00
5	Total profit before tax	235.20	235.20
6	Tax expense
7	Current tax	101.20	101.20
8	Deferred tax	(80.10)	(80.10)
9	Total tax expenses	21.10	21.10
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	214.10	214.10
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	0.00	0.00
16	Total profit (loss) for period	214.10	214.10
17	Other comprehensive income net of taxes	(1.80)	(1.80)
18	Total Comprehensive Income for the period	212.30	212.30
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	315.50	315.50
	Total profit or loss, attributable to non-controlling interests	(101.40)	(101.40)
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	314.30	314.30
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	(102.00)	(102.00)
21	Details of equity share capital
	Paid-up equity share capital	2,156.90	2,156.90
	Face value of equity share capital	5	5
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	0.73	0.73
	Diluted earnings (loss) per share from continuing operations	0.73	0.73
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	0.73	0.73
	Diluted earnings (loss) per share from continuing and discontinued operations	0.73	0.73
24	Debt equity ratio	0.2800	0.2800
25	Debt service coverage ratio	3.9200	3.9200
26	Interest service coverage ratio	5.5900	5.5900
27	Disclosure of notes on financial results		Textual Information(1)

Disclosure of notes on financial results

Textual Information(1)	1 The above Unaudited Consolidated Financial Results, which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disciosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 28, 2026. The statutory auditors have carried out a limited review on these results and issued an unmodified conclusion. 2 The Parent Company along with its subsidiaries (collectively referred as the “Group”) is primarily engaged in the business of manufacturing and trading of gold, silver and diamond (including Laboratory Grown Diamonds, popularly known as “Lab Grown Diamonds”) jewellery. 3 The Group is primarily engaged in the business of manufacturing and trading of gold, silver and diamond (including lab grown diamonds) jewellery. The operations of the Group are managed and evaluated as a single operating segment by the Chief Operating Decision Maker (CODM) for the purpose of resource allocation and assessment of performance. In accordance with the requirements of Indian Accounting Standard (Ind AS) 108 – Operating Segments, segment reporting is applicable only when financial information is available and evaluated regularly by the CODM in deciding how to allocate resources and in assessing performance of different operating segments. Since the Group’s business activities fall within a single operating segment and are reviewed as a whole by the CODM, the management has concluded that the Group constitutes a single reportable segment. Accordingly, no separate segment disclosures have been presented. 4 Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, we are enclosing herewith the details regarding investor’s complaints during the period ended June 30, 2026 as under: Sr. Particulars No. of Complaints (i) No. of investor complaints pending at the beginning of the period Nil (ii) Received during the period Nil (iii) Disposed during the period Nil (iv) Remaining unresolved at the end of the period Nil 5 Figures pertaining to the previous year/period have been regrouped, rearranged, or reclassified wherever considered necessary, to make them comparable with those of current year/period. 6 With effect from March 13, 2026, the Parent Company subdivided its equity shares to a face value of Rs. 5 each and subsequently issued 10 bonus equity shares of Rs. 5 each for every existing equity share (bonus ratio 10:1). The effects of the share split and bonus issue have been retrospectively considered in the calculation of basic EPS and dilued EPS for the quarter ended June 30, 2025, and the year ended March 31, 2025. 7 The Unaudited Consolidated Financial Results includes the results for the quarter ended March 31, 2026, being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026, and the year-to-date figures up to the end of the third quarter of the said financial year, which were not subjected to limited review by us or by the auditor of Ratna LGD Private Limited. The Unaudited Consolidated Financial Results also includes the results for the quarter ended June 30, 2025, which were not subjected to limited review by us or by the auditor of Ratna LGD Private Limited.

Textual Information(1)

1 The above Unaudited Consolidated Financial Results, which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disciosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 28, 2026. The statutory auditors have carried out a limited review on these results and issued an unmodified conclusion. 2 The Parent Company along with its subsidiaries (collectively referred as the “Group”) is primarily engaged in the business of manufacturing and trading of gold, silver and diamond (including Laboratory Grown Diamonds, popularly known as “Lab Grown Diamonds”) jewellery. 3 The Group is primarily engaged in the business of manufacturing and trading of gold, silver and diamond (including lab grown diamonds) jewellery. The operations of the Group are managed and evaluated as a single operating segment by the Chief Operating Decision Maker (CODM) for the purpose of resource allocation and assessment of performance. In accordance with the requirements of Indian Accounting Standard (Ind AS) 108 – Operating Segments, segment reporting is applicable only when financial information is available and evaluated regularly by the CODM in deciding how to allocate resources and in assessing performance of different operating segments. Since the Group’s business activities fall within a single operating segment and are reviewed as a whole by the CODM, the management has concluded that the Group constitutes a single reportable segment. Accordingly, no separate segment disclosures have been presented. 4 Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, we are enclosing herewith the details regarding investor’s complaints during the period ended June 30, 2026 as under: Sr. Particulars No. of Complaints (i) No. of investor complaints pending at the beginning of the period Nil (ii) Received during the period Nil (iii) Disposed during the period Nil (iv) Remaining unresolved at the end of the period Nil 5 Figures pertaining to the previous year/period have been regrouped, rearranged, or reclassified wherever considered necessary, to make them comparable with those of current year/period. 6 With effect from March 13, 2026, the Parent Company subdivided its equity shares to a face value of Rs. 5 each and subsequently issued 10 bonus equity shares of Rs. 5 each for every existing equity share (bonus ratio 10:1). The effects of the share split and bonus issue have been retrospectively considered in the calculation of basic EPS and dilued EPS for the quarter ended June 30, 2025, and the year ended March 31, 2025. 7 The Unaudited Consolidated Financial Results includes the results for the quarter ended March 31, 2026, being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026, and the year-to-date figures up to the end of the third quarter of the said financial year, which were not subjected to limited review by us or by the auditor of Ratna LGD Private Limited. The Unaudited Consolidated Financial Results also includes the results for the quarter ended June 30, 2025, which were not subjected to limited review by us or by the auditor of Ratna LGD Private Limited.

Remarks

Debt equity ratio	Total debt includes current and non-current borrowings and current and non-current lease liability.
Debt service coverage ratio	Interest on lease liabilities has been included in the numerator.
Interest service coverage ratio	Interest on lease liabilities has been included in the numerator.

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)
	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	Consolidated	Consolidated
	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 or Loss	(2.30)	(2.30)
	Total Amount of items that will not be reclassified to profit and loss	(2.30)
2	Income tax relating to items that will not be reclassified to profit or loss	(0.50)	(0.50)
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	(1.80)	(1.80)