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 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 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
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 2022-04-01
Indicate Company website link for updated RPT policy of the Company http://goldiam.com/pdf/gil-policies/Policy-on-Related-Party-Transaction-GIL-30-3-22.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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There were no default.



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 1594844000 6106113000
Other income 18822000 169586000
Total income 1613666000 6275699000
2 Expenses
(a) Cost of materials consumed 1044708000 4012588000
(b) Purchases of stock-in-trade 254640000 877224000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -30624000 -97918000
(d) Employee benefit expense 45640000 177382000
(e) Finance costs 1220000 2792000
(f) Depreciation, depletion and amortisation expense 8409000 27776000
(f) Other Expenses
1 Other Expenses 127223000 375662000
Total other expenses 127223000 375662000
Total expenses 1451216000 5375506000
3 Total profit before exceptional items and tax 162450000 900193000
4 Exceptional items 0 0
5 Total profit before tax 162450000 900193000
6 Tax expense
7 Current tax 62715000 238124000
8 Deferred tax 9982000 32970000
9 Total tax expenses 72697000 271094000
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 89753000 629099000
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 89753000 629099000
17 Other comprehensive income net of taxes 16376000 54118000
18 Total Comprehensive Income for the period 106129000 683217000
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 213590000 213590000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 3081523000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.84 5.89
Diluted earnings (loss) per share from continuing operations 0.84 5.89
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 0.84 5.89
Diluted earnings (loss) per share from continuing and discontinued operations 0.84 5.89
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 262561000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 162791000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 273842000
Non-current financial assets
Non-current investments 25954000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 19752000
Total non-current financial assets 45706000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 744900000
2 Current assets
Inventories 850262000
Current financial asset
Current investments 599689000
Trade receivables, current 1487316000
Cash and cash equivalents 807455000
Bank balance other than cash and cash equivalents 7039000
Loans, current 3082000
Other current financial assets 18621000
Total current financial assets 2923202000
Current tax assets (net) 0
Other current assets 0
Total current assets 3773464000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4518364000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 213590000
Other equity 3081523000
Total equity attributable to owners of parent 3295113000
Non controlling interest
Total equity 3295113000
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) 30508000
Deferred government grants, Non-current 0
Other non-current liabilities 129928000
Total non-current liabilities 160436000
Current liabilities
Current financial liabilities
Borrowings, current 86103000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 8484000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 784901000
Total Trade payable 793385000
Other current financial liabilities 159484000
Total current financial liabilities 1038972000
Other current liabilities
Provisions, current 7467000
Current tax liabilities (Net) 16376000
Deferred government grants, Current
Total current liabilities 1062815000
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 1223251000
Total equity and liabilites 4518364000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Jewellery 1612277000 6198086000
2 Investments 1389000 77613000
Total Segment Revenue 1613666000 6275699000
Less: Inter segment revenue 0 0
Revenue from operations 1613666000 6275699000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Jewellery 164431000 835909000
2 Investments 900000 76683000
Total Profit before tax 165331000 912592000
i. Finance cost 1220000 1220000
ii. Other Unallocable Expenditure net off Unallocable income 1661000 1661000
Profit before tax 162450000 900193000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Jewellery 1909232000 1909232000
2 Investments 625737000 625737000
Total Segment Asset 2534969000 2534969000
Un-allocable Assets 760145000 760145000
Net Segment Asset 3295114000 3295114000
4 Segment Liabilities
Segment Liabilities
1 Jewellery 1168900000 1168900000
2 Investments 0 0
Total Segment Liabilities 1168900000 1168900000
Un-allocable Liabilities 54349000 54349000
Net Segment Liabilities 1223249000 1223249000
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 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 -16376000 -53780000
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 -338000
5 Total Other comprehensive income 16376000 54118000



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 900193000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -367867000
Adjustments for decrease (increase) in trade receivables, current -35117000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -15494000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -17106000
Adjustments for other financial assets, current -150000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 260890000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3701000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 27776000
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 -15768000
Adjustments for other financial liabilities, non-current -38720000
Adjustments for unrealised foreign exchange losses gains -397000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 17400000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -99000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships -1588000
Total adjustments for reconcile profit (loss) -182539000
Net cash flows from (used in) operations 717654000
Dividends received -75000000
Interest paid -2792000
Interest received -2162000
Income taxes paid (refund) 216831000
Other inflows (outflows) of cash 206000
Net cash flows from (used in) operating activities 426659000
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 200000
Purchase of property, plant and equipment 59336000
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 151498000
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 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 75000000
Interest received 2162000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 169524000
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 2792000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -130279000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 465904000
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 465904000
Cash and cash equivalents cash flow statement at beginning of period 348590000
Cash and cash equivalents cash flow statement at end of period 814494000





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


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 Goldiam International Limited Goldiam Jewellery Limited Wholly owned Subsidiary Sale of goods or services 750000000 ACM approved 620892000 12249000 133167000
2 Goldiam International Limited Goldiam Jewellery Limited Wholly owned Subsidiary Purchase of goods or services 750000000 ACM approved 9570000 2069000 0
3 Goldiam International Limited Goldiam Jewellery Limited Wholly owned Subsidiary Any other transaction Rent received 135000 ACM approved 133000 0 0
4 Goldiam International Limited Goldiam USA Inc Wholly owned Subsidiary Sale of goods or services 3250000000 ACM approved 2751211000 1246076000 1201943000
5 Goldiam International Limited Goldiam USA Inc Wholly owned Subsidiary Purchase of goods or services 3250000000 ACM approved 232495000 5091000 0
6 Goldiam International Limited Eco-Friendly Diamonds LLP Subsidiary Sale of goods or services 300000000 ACM approved 67000 0 0
7 Goldiam International Limited Eco-Friendly Diamonds LLP Subsidiary Purchase of goods or services 300000000 ACM approved 60799000 107149000 117764000
8 Goldiam International Limited Eco-Friendly Diamonds LLP Subsidiary Any other transaction Profit sharing 1708000 ACM approved 1708000 0 0
9 Goldiam International Limited Eco-Friendly Diamonds LLP Subsidiary Any other transaction Rent received 180000 ACM approved 180000 0 0
10 Goldiam International Limited Pannkaj C Ghadiali Independent Director Any other transaction Sitting fee NA 150000 0 0
11 Goldiam International Limited Nipa Utpal Sheth Independent Director Any other transaction Sitting fee NA 150000 0 0
12 Goldiam International Limited Tulsi Gupta Non Executive Non Independent Director -Relative of Key Managerial Personnel Any other transaction Sitting fee NA 70000 0 0
13 Goldiam International Limited RUCHI S. PANDYA Independent Director Any other transaction Sitting fee NA 150000 0 0
14 Goldiam International Limited Darshana Faldu CFO Remuneration NA 1287000 187000 166000
15 Goldiam International Limited Pankaj Parkhiya Company Secretary Remuneration NA 1544000 160000 155000
16 Goldiam International Limited Anmol Rashesh Bhansali Managing Director Remuneration ACM approved 22736000 21468000 38207000
17 Goldiam International Limited Rashesh M. Bhansali Executive Chairman Remuneration ACM approved 22736000 21468000 38206000
18 Goldiam International Limited Anmol Rashesh Bhansali Managing Director Dividend received NA 17424000 0 0
19 Goldiam International Limited Rashesh M. Bhansali Executive Chairman Dividend received NA 43900000 0 0
20 Goldiam International Limited SHOBHNABEN MANHARKUMAR BHANSALI Relative of Key Managerial Personnel Dividend received NA 5298000 0 0
21 Goldiam International Limited Little & Co. Partnership Firm of Advocates and Sol RUCHI S. PANDYA-Independent Director is a partner of Little & Co Any other transaction Professional Service fee paid 2000000 ACM approved 104000 0 0
22 Goldiam Jewellery Limited Goldiam USA Inc Between two wholly owned subsidiary Sale of goods or services NA 1698797000 869470000 1715406000
23 Goldiam Jewellery Limited Goldiam USA Inc Between two wholly owned subsidiary Purchase of goods or services NA 4215000 643000 0
24 Goldiam Jewellery Limited Rashesh M. Bhansali Key Managerial Personnel Remuneration NA 10288000 985000 2273000
25 Goldiam Jewellery Limited Ami R. Bhansali Key Managerial Personnel Remuneration NA 13946000 689000 8635000
26 Goldiam Jewellery Limited Anmol Rashesh Bhansali Managing Director Remuneration NA 13946000 657000 8603000
27 Goldiam Jewellery Limited Kunal Vora Key Managerial Personnel Remuneration NA 4800000 555000 555000
28 Goldiam Jewellery Limited Tulsi Gupta Relative of Key Managerial Personnel Remuneration NA 2100000 270000 270000
29 Goldiam Jewellery Limited Nehal Vora Relative of Key Managerial Personnel Purchase of goods or services NA 6854000 0 2449000
30 Goldiam Jewellery Limited DR.R.SRINIVASAN Independent Director Any other transaction Sitting fee NA 60000 0 0
31 Goldiam Jewellery Limited Pannkaj C Ghadiali Independent Director Any other transaction Sitting fee NA 60000 0 0
32 Eco-Friendly Diamonds LLP Goldiam USA Inc Between subsidiary and wholly owned subsidiary Sale of goods or services NA 50310000 40513000 48204000
33 Eco-Friendly Diamonds LLP Goldiam USA Inc Between subsidiary and wholly owned subsidiary Purchase of goods or services NA 45680000 46831000 57246000
34 Goldiam USA Inc Devang Jhaveri Key Managerial Personnel Remuneration NA 34639000 0 0
Total value of transaction during the reporting period 5678299000