Integrated Filing — IndAS

General information about company
Scrip Code	544256
NSE Symbol	PNGJL
MSEI Symbol	NOTLISTED
ISIN	INE953R01016
Name of company	P N GADGIL JEWELLERS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Trading of Precious Metals, Gems and Jewellery
Start date and time of board meeting	15-May-2025   14:08:00
End date and time of board meeting	15-May-2025   16:45:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	15882240000	76934680000
	Other income	149250000	351160000
	Total income	16031490000	77285840000
2	Expenses
(a)	Cost of materials consumed	13973350000	69898380000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	317040000	1121330000
(e)	Finance costs	114920000	430110000
(f)	Depreciation, depletion and amortisation expense	129900000	348380000
(f)	Other Expenses
1	Other Expenses	650660000	2556590000
	Total other expenses	650660000	2556590000
	Total expenses	15185870000	74354790000
3	Total profit before exceptional items and tax	845620000	2931050000
4	Exceptional items	0	0
5	Total profit before tax	845620000	2931050000
6	Tax expense
7	Current tax	221910000	742290000
8	Deferred tax	3800000	6080000
9	Total tax expenses	225710000	748370000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	619910000	2182680000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	619910000	2182680000
17	Other comprehensive income net of taxes	660000	-3800000
18	Total Comprehensive Income for the period	620570000	2178880000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	619910000	2182680000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	620570000	2178880000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	1357080000	1357080000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		14182300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.57	17.1
	Diluted earnings (loss) per share from continuing operations	4.57	17.1
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	4.57	17.1
	Diluted earnings (loss) per share from continuing and discontinued operations	4.57	17.1
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1871030000
	Capital work-in-progress	35160000
	Investment property	0
	Goodwill	331980000
	Other intangible assets	1012220000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	86140000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1339030000
	Total non-current financial assets	1425170000
	Deferred tax assets (net)	0
	Other non-current assets	83340000
	Total non-current assets	4758900000
2	Current assets
	Inventories	20208750000
	Current financial asset
	Current investments	0
	Trade receivables, current	500180000
	Cash and cash equivalents	935870000
	Bank balance other than cash and cash equivalents	4351000000
	Loans, current	1130000
	Other current financial assets	179350000
	Total current financial assets	5967530000
	Current tax assets (net)	0
	Other current assets	507030000
	Total current assets	26683310000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31442210000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1357080000
	Other equity	14182300000
	Total equity attributable to owners of parent	15539380000
	Non controlling interest	0
	Total equity	15539380000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	81070000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	896080000
	Total non-current financial liabilities	977150000
	Provisions, non-current	3100000
	Deferred tax liabilities (net)	79790000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1060040000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8149800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	49350000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2507950000
	Total Trade payable	2557300000
	Other current financial liabilities	603800000
	Total current financial liabilities	11310900000
	Other current liabilities	3462390000
	Provisions, current	49310000
	Current tax liabilities (Net)	20190000
	Deferred government grants, Current	0
	Total current liabilities	14842790000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	15902830000
	Total equity and liabilites	31442210000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Remeasurement of defined benefit obligation	370000	-5600000
2	Gain on measurement of G-Sec at fair value	520000	520000
	Total Amount of items that will not be reclassified to profit and loss	890000	-5080000
2	Income tax relating to items that will not be reclassified to profit or loss	230000	-1280000
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
5	Total Other comprehensive income	660000	-3800000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2931050000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			430110000
	Adjustments for decrease (increase) in inventories			-10620170000
	Adjustments for decrease (increase) in trade receivables, current			-131400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			696490000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1399070000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1068420000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			534800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			348380000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			17090000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			304760000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			176230000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			74020000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-8852800000
	Net cash flows from (used in) operations			-5921750000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			832690000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-6754440000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			260000
	Purchase of property, plant and equipment			525110000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			76230000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			176230000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3815470000
	Net cash flows from (used in) investing activities	-4240320000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			8500000000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			5104240000
	Repayments of borrowings			838340000
	Payments of lease liabilities			269270000
	Dividends paid			0
	Interest paid			348840000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-478030000
	Net cash flows from (used in) financing activities			11669760000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			675000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			675000000
	Cash and cash equivalents cash flow statement at beginning of period			260870000
	Cash and cash equivalents cash flow statement at end of period			935870000