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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 25-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 Jewellery
Start date and time of board meeting 25-May-2025   12:00:00
End date and time of board meeting 25-May-2025   13:05:00
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 Statement on impact of audit qualification
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 2025-02-04
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 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 Standalone Standalone
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 6990100000 22432500000
Other income 11500000 1278200000
Total income 7001600000 23710700000
2 Expenses
(a) Cost of materials consumed 6661300000 25383400000
(b) Purchases of stock-in-trade 516100000 2395300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1900700000 -10059700000
(d) Employee benefit expense 84000000 253800000
(e) Finance costs 447200000 512600000
(f) Depreciation, depletion and amortisation expense 47500000 173500000
(f) Other Expenses
1 Other Expenses 197300000 570600000
Total other expenses 197300000 570600000
Total expenses 6052700000 19229500000
3 Total profit before exceptional items and tax 948900000 4481200000
4 Exceptional items 0 0
5 Total profit before tax 948900000 4481200000
6 Tax expense
7 Current tax 0 -1138500000
8 Deferred tax -2200000 -131200000
9 Total tax expenses -2200000 -1269700000
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 951100000 5750900000
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 951100000 5750900000
17 Other comprehensive income net of taxes 3500000 3500000
18 Total Comprehensive Income for the period 954600000 5754400000
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 6355300000 6355300000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 55224600000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.16 1.13
Diluted earnings (loss) per share from continuing operations 0.1 0.66
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 0.16 1.13
Diluted earnings (loss) per share from continuing and discontinued operations 0.1 0.66
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 25.05.2025.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 127400000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 5600000
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 1339300000
Trade receivables, non-current 11643900000
Loans, non-current 173500000
Other non-current financial assets 845500000
Total non-current financial assets 14002200000
Deferred tax assets (net) 130100000
Other non-current assets 36700000
Total non-current assets 14302000000
2 Current assets
Inventories 64754100000
Current financial asset
Current investments 0
Trade receivables, current 3508900000
Cash and cash equivalents 598100000
Bank balance other than cash and cash equivalents 15900000
Loans, current 140800000
Other current financial assets 5500000
Total current financial assets 4269200000
Current tax assets (net) 0
Other current assets 443700000
Total current assets 69467000000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 83769000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6355300000
Other equity 55224600000
Total equity attributable to owners of parent 61579900000
Non controlling interest
Total equity 61579900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 626000000
Total non-current financial liabilities 626000000
Provisions, non-current 31400000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 657400000
Current liabilities
Current financial liabilities
Borrowings, current 20644100000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 300000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 137400000
Total Trade payable 137700000
Other current financial liabilities 344300000
Total current financial liabilities 21126100000
Other current liabilities 384600000
Provisions, current 21000000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 21531700000
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 22189100000
Total equity and liabilites 83769000000
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 25.05.2025.



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 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
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 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) 4600000 4600000
Total Amount of items that will not be reclassified to profit and loss 4600000 4600000
2 Income tax relating to items that will not be reclassified to profit or loss 1100000 1100000
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 3500000 3500000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4481200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 512600000
Adjustments for decrease (increase) in inventories -10129900000
Adjustments for decrease (increase) in trade receivables, current -1684100000
Adjustments for decrease (increase) in trade receivables, non-current 1699600000
Adjustments for decrease (increase) in other current assets -124200000
Adjustments for decrease (increase) in other non-current assets -5400000
Adjustments for other financial assets, non-current -286000000
Adjustments for other financial assets, current -109600000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -5500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 84100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 173500000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 55200000
Adjustments for provisions, current -100000
Adjustments for provisions, non-current 2600000
Adjustments for other financial liabilities, current -84200000
Adjustments for other financial liabilities, non-current 193400000
Adjustments for unrealised foreign exchange losses gains -458300000
Adjustments for dividend income 0
Adjustments for interest income 575400000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 9300000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 8100000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -417400000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -11141700000
Net cash flows from (used in) operations -6660500000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -325800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -6334700000
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 27100000
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 1400000
Purchase of property, plant and equipment 3700000
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 -5000000
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 700000
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 6300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 26800000
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 6654800000
Proceeds from issuing other equity instruments 5091600000
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 0
Repayments of borrowings 4955000000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 428300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 513900000
Net cash flows from (used in) financing activities 6877000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 569100000
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 569100000
Cash and cash equivalents cash flow statement at beginning of period 29000000
Cash and cash equivalents cash flow statement at end of period 598100000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 A H P N & Associates Yes 30-Nov-2025


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 23710700000 23710700000
2 Total Expenditure 19229500000 19229500000
3 Net Profit/(Loss) 5750900000 5750900000
4 Earnings Per Share 1.13 1.13
5 Total Assets 83769000000 83769000000
6 Total Liabilities 22189100000 22189100000
7 Net Worth 61579900000 61579900000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)


Text Block
Textual Information(1) The company during the financial year ended 31st March 2019 had provided discounts of INR 513.65 Crore to its export customers which had been adjusted against the revenues for the said year (read with Note 5 to the accompanying statement). The company had initiated the process to comply with the requirements of the Master Directions on Exports of Goods and Services issued by the Reserve Bank of India. Subsequently the company has obtained the approvals from the authorized dealer banks for reduction in receivables corresponding to discounts amounting to INR 330.49 Crore. For the remaining discounts of INR 183.16 Crore, in the absence of requisite approvals and material evidence related to such transactions, we are unable to ascertain any consequential effect of the above, if any, of the same on the accompanying Statement.
Textual Information(2) Not Applicable
Textual Information(3) Not Applicable
Textual Information(4) The management had extended the discounts as on 31 March 2019 in view of the genuine business problems and operational issues being faced by its overseas buyers. The discount extended amounted to one-time discount of 25% of the export value of outstanding receivables as on 31 March 2019. The discount extended is in accordance with the Master Circular on Exports of Goods and Services - Master Circular No.14/2015-16 under the Foreign Exchange Management Act, 1999 and the management therefore does not expect any material penalty to be levied and hence, no provision for the same has been recognized in these financial results.
Textual Information(5) Refer our qualification above, in the absence of such approval and material evidence related to the transaction, we are unable to comment on the impact, if any, of the same on the accompanying standalone financial results.
Textual Information(6) With respect to provision for the expected credit loss / impairment relating to overdue overseas Trade Receivables of the company as required under Ind-As 109, (read with Note 6 to the accompanying statement). Trade receivables as at 31st March 2025, inter alia, include outstanding from export customers aggregating to INR 1512.03 crore. The export receivables have been outstanding for more than 9 months and have been restated as per the RBI exchange rate as on 31st March 2025. The Company has filed necessary applications with the requisite authority as per the regulations of the Foreign Exchange Management Act, 1999 for condonation of delays in repatriation of funds by its customers. However, as a mark of prudent accounting practices the company has computed and applied cumulative ECL of INR 265.10 crore on the outstanding export receivables as on 31st March 2025. Despite of no realization as per scheduled expected dates from the export receivables and considering the initiation of legal route of recovery during the year, we are unable to examine adequacy of the provision of expected credit loss and its consequential impact and adjustments on the accompanying statement.
Textual Information(7) Not Applicable
Textual Information(8) Not Applicable
Textual Information(9) The management is in touch with its export buyers and is confident of the buyers remitting payments as per the schedule advised by them and is therefore convinced about the accuracy of the calculated ECL amount.
Textual Information(10) Refer our qualification above, in the absence of such approval and material evidence related to the transaction, we are unable to comment on the impact, if any, of the same on the accompanying standalone financial results.
Textual Information(11) A portion of the Companys inventory is under the custody of secured lenders pursuant to orders of the Honble DRT / DRAT and is not physically accessible for verification by the management or by us as auditors as at the Balance Sheet date. Accordingly, the physical verification/ inspection of the inventory at these locations could not be conducted neither by the management nor by the auditors as on the Balance Sheet date. Hence the inventory valuation is based on determination of estimated net realizable value or cost whichever is lower in accordance with the Indian Accounting Standards. The release of this inventory is contingent upon compliance with the terms of the Settlement Agreement executed with the secured lender(s) (which is expected to be release in upcoming quarters). Regarding Valuation of such stock, based on recent assessments and prevailing market conditions, there has been a positive movement in its estimated net realizable value. We have relied upon the valuation of the Inventory as certified and determined by the management which is in accordance with the Indian Accounting Standards.
Textual Information(12) Not Applicable
Textual Information(13) Not Applicable
Textual Information(14) The inability of the auditors or the management to conduct physical inspection of the inventory at certain locations does not in any manner indicates thats its valuation is different then as contained in the companys books.
Textual Information(15) Refer our qualification above, in the absence of such approval and material evidence related to the transaction, we are unable to comment on the impact, if any, of the same on the accompanying standalone financial results.


Signatories detail
Name of CEO / Managing director BALRAM GARG
Name of CFO VISHAN DEO
Name of audit committee chairman SANNOVANDA MACHAIAH SWATHI
Name of statutory auditor A H P N AND ASSOCIATES
Name of other signatory, if any, with designation
Place NEW DELHI
Date 25-May-2025


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 19-Dec-2024
Amount Raised 11746400000
Report filed for Quarter ended 31-Mar-2025
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 NA
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 20250000000 20227300000 4868300000 0 1) The Company had not raised any fresh funds during the quarter. However, to enable validation and submission of this XBRL, we have selected 1 in no. of times funds raised. Further, last date of conversion of Warrants has been mentioned as Date of raising funds and the total amount raised till that date has been mentioned as the amount raised. 2) During the quarter, the Company had utilized INR 251.18 crore as per the objects of preferential issue of Fully Convertible Warrants, out of INR 270.08 crore raised earlier through allotment of Warrants and their conversion in to equity shares and lying unutilized in Monitoring Account at quarter ended December 31, 2024. Balance INR 18.90 crore were lying in Monitoring Account as on March 31, 2025. There was no deviation or variation in the use of proceeds of preferential issue during the quarter. 3) Modification in allocated amount is due to under subscription of preferential issue of Warrants. 4) The amount of funds utilised is including the amount utilized during the previous quarters.
2 Working Capital Requirement NA 5296900000 5291000000 5290100000 0
3 General Corporate Purposes NA 1500000000 1498300000 1399000000 0
4 Issue Related Expenses NA 4500000 4500000 0 0


Signatory Details
Name of signatory Vishan Deo
Designation of person Chief Financial Officer
Place New Delhi
Date 25-May-2025




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 Ltd Luxury Products Trendsetter Private Limited Wholly Owned subsidiary Any other transaction Provision for impairment of accrued interest on loan NA 2800000 19100000 21900000
2 PC Jeweller Ltd Luxury Products Trendsetter Private Limited Wholly Owned subsidiary Purchase of goods or services NA 0 2200000 0
3 PC Jeweller Ltd Luxury Products Trendsetter Private Limited Wholly Owned subsidiary Interest received NA 2800000 157900000 160700000
4 PC Jeweller Ltd Luxury Products Trendsetter Private Limited Wholly Owned subsidiary Investment NA 0 100000 100000
5 PC Jeweller Ltd PC Jeweller Global DMCC Wholly Owned subsidiary Investment NA 0 1338600000 1338600000
6 PC Jeweller Ltd PCJ Gems & Jewellery Limited Wholly Owned subsidiary Investment NA 0 500000 500000
7 PC Jeweller Ltd Balram Garg Promoter & Managing Director Any other transaction Rent paid 100000 Approved 100000 200000 0
8 PC Jeweller Ltd Krishna Devi Promoter Group Any other transaction Rent paid 1100000 Approved 100000 18700000 100000
9 PC Jeweller Ltd Vijay Panwar Company Secretary Remuneration NA 2000000 1100000 300000
10 PC Jeweller Ltd Ramesh Kumar Sharma Executive Director Remuneration As approved by Shareholders 2100000 1000000 200000
11 PC Jeweller Ltd Vishan Deo Executive Director (Finance) & Chief Financial Offcier (w.e.f. 01/10/2024) Remuneration As approved by Shareholders 1300000 0 200000
12 PC Jeweller Ltd Sanjeev Bhatia Chief Financial Officer (Upto 30/09/2024) Remuneration NA 2000000 1100000 2000000
13 PC Jeweller Ltd Nitin Gupta Promoter Group Any other transaction Rent paid (Outstanding balance Rent Recoverable) 400000 Approved 100000 1000000 900000
14 PC Jeweller Ltd Sannovanda Machaiah Swathi Independent Director Any other transaction Sitting fee Approved by the Board 200000 400000 500000
15 PC Jeweller Ltd Mahesh Aggarwal Independent Director Any other transaction Sitting fee Approved by the Board 100000 0 0
16 PC Jeweller Ltd Farangi Lal Kansal Independent Director Any other transaction Sitting fee Approved by the Board 100000 0 0
17 PC Jeweller Ltd New Track Garments Private Limited Promoter Group Any other transaction Conversion of share warrants into fully paid up Equity shares As approved by shareholders 14700000 0 0
18 PC Jeweller Ltd New Track Garments Private Limited Promoter Group Any other transaction Share Warrant Subscription As approved by shareholders 0 1135000000 1120300000
19 PC Jeweller Ltd Balram Garg HUF Promoter Group Any other transaction Share Warrant Subscription As approved by shareholders 0 491800000 491800000
20 PC Jeweller Ltd Pooja Garg Wife of Shari Balram Garg Any other transaction Share Warrant Subscription As approved by shareholders 491800000 0 491800000
21 PCJ Gems & Jewellery Limited Balram Garg Director Loan 1500000 Approved 100000 0 100000
22 PC Jeweller Ltd Luxury Products Trendsetter Private Limited Wholly Owned subsidiary Loan NA 0 91200000 91200000
23 PC Jeweller Ltd Balram Garg Promoter & Managing Director Loan NA 0 42900000 42900000
24 PC Jeweller Ltd Vishan Deo Executive Director (Finance) & Chief Financial Offcier (w.e.f. 01/10/2024) Any other transaction Advances recoverable. Taken before appointment as a Director NA 100000 2000000 1900000
Total value of transaction during the reporting period 520400000