Integrated Filing — IndAS



General information about company
Scrip Code 526729
NSE Symbol GOLDIAM
MSEI Symbol NOTLISTED
ISIN INE025B01025
Name of company Goldiam International 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-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 Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   13:00:00
End date and time of board meeting 26-May-2025   13:35:00
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 1985705000 7809782000
Other income 32682000 196573000
Total income 2018387000 8006355000
2 Expenses
(a) Cost of materials consumed 1603068000 5001820000
(b) Purchases of stock-in-trade 385333000 1470363000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -692622000 -1356492000
(d) Employee benefit expense 131431000 384437000
(e) Finance costs 1970000 3556000
(f) Depreciation, depletion and amortisation expense 17425000 63187000
(f) Other Expenses
1 Other Expenses 195905000 714307000
Total other expenses 195905000 714307000
Total expenses 1642510000 6281178000
3 Total profit before exceptional items and tax 375877000 1725177000
4 Exceptional items 0 0
5 Total profit before tax 375877000 1725177000
6 Tax expense
7 Current tax 127714000 510591000
8 Deferred tax 16387000 43537000
9 Total tax expenses 144101000 554128000
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 231776000 1171049000
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 231776000 1171049000
17 Other comprehensive income net of taxes 39065000 118157000
18 Total Comprehensive Income for the period 270841000 1289206000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests -592000 -780000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
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 213590000 213590000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 7186970000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.17 10.97
Diluted earnings (loss) per share from continuing operations 2.17 10.97
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 2.17 10.97
Diluted earnings (loss) per share from continuing and discontinued operations 2.17 10.97
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) Note



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 404473000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 194325000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 45577000
Trade receivables, non-current 0
Loans, non-current 4707000
Other non-current financial assets 22974000
Total non-current financial assets 73258000
Deferred tax assets (net) 5966000
Other non-current assets 0
Total non-current assets 678022000
2 Current assets
Inventories 3884392000
Current financial asset
Current investments 1017812000
Trade receivables, current 1501098000
Cash and cash equivalents 1813273000
Bank balance other than cash and cash equivalents 7039000
Loans, current 4864000
Other current financial assets 29502000
Total current financial assets 4373588000
Current tax assets (net) 0
Other current assets 0
Total current assets 8257980000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 8936002000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 213590000
Other equity 7186970000
Total equity attributable to owners of parent 7400560000
Non controlling interest 50910000
Total equity 7451470000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0
Provisions, non-current 0
Deferred tax liabilities (net) 67312000
Deferred government grants, Non-current 0
Other non-current liabilities 144126000
Total non-current liabilities 211438000
Current liabilities
Current financial liabilities
Borrowings, current 86103000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 12108000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 728748000
Total Trade payable 740856000
Other current financial liabilities 273797000
Total current financial liabilities 1100756000
Other current liabilities
Provisions, current 12124000
Current tax liabilities (Net) 160214000
Deferred government grants, Current
Total current liabilities 1273094000
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 1484532000
Total equity and liabilites 8936002000
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)
1 Jewellery 1996337000 7976651000
2 Investments 25819000 24865000
Total Segment Revenue 2022156000 8001516000
Less: Inter segment revenue 0 0
Revenue from operations 2022156000 8001516000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Jewellery 359003000 1733064000
2 Investments 24707000 22201000
Total Profit before tax 383710000 1755265000
i. Finance cost 1970000 1970000
ii. Other Unallocable Expenditure net off Unallocable income 5864000 5864000
Profit before tax 375876000 1725176000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Jewellery 4790693000 4790693000
2 Investments 1062024000 1062024000
Total Segment Asset 5852717000 5852717000
Un-allocable Assets 1598752000 1598752000
Net Segment Asset 7451469000 7451469000
4 Segment Liabilities
Segment Liabilities
1 Jewellery 1255546000 1255546000
2 Investments 1459000 1459000
Total Segment Liabilities 1257005000 1257005000
Un-allocable Liabilities 221560000 221560000
Net Segment Liabilities 1478565000 1478565000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Note



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
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 -38972000 -117466000
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 -93000 -691000
5 Total Other comprehensive income 39065000 118157000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1725177000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -1658363000
Adjustments for decrease (increase) in trade receivables, current -43273000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -14806000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -17193000
Adjustments for other financial assets, current 16431000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 100866000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 63187000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 80660000
Adjustments for other financial liabilities, non-current 109772000
Adjustments for unrealised foreign exchange losses gains -31447000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -80471000
Adjustments for undistributed profits of associates 780000
Other adjustments for which cash effects are investing or financing cash flow 5985000
Other adjustments to reconcile profit (loss) -19214000
Other adjustments for non-cash items 21117000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 780000
Total adjustments for reconcile profit (loss) -1466749000
Net cash flows from (used in) operations 258428000
Dividends received 0
Interest paid -3556000
Interest received -10490000
Income taxes paid (refund) 380485000
Other inflows (outflows) of cash 206000
Net cash flows from (used in) operating activities -128785000
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 206000
Purchase of property, plant and equipment 74880000
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 732962000
Purchase of other long-term assets 36605000
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 10490000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 632173000
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 0
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 0
Repayments of borrowings -86103000
Payments of lease liabilities 0
Dividends paid 213590000
Interest paid 3556000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -131043000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 372345000
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 372345000
Cash and cash equivalents cash flow statement at beginning of period 1447957000
Cash and cash equivalents cash flow statement at end of period 1820302000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 Pulindra Patel & Co. Yes 30-Sep-2025