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P. ABHUSHAN LIMITEDMain BoardEquity2024-04-012025-03-312025-05-162025-05-12INRLakhsQuarterlyFourth quarterSingle segmentGEMS and JEWELLERY2025-05-1610:45:002025-05-1611:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-16https://www.dpjewellers.com/la-assets/dp/pdf/company_policy/POLICY-ON-RELATED-PARTY-TRANSACTION.pdftrue1falseThere has been no default on Loans and Debt Securities is made by the Company during FY 2024-25.2025-01-012025-03-31AuditedStandalone71723660004045000717641100016144060005914245000-10249200008655200040316000377360001622540006830589000345822000034582200097573000-32790009429400002515280000000251528000620002515900002266040001010.9610.920010.9610.92000Notes on Financial Results <BR> 1 The above audited standalone financial results for the quarter and year ended March 31 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on May 16 2025. The statutory auditors have carried audit of above result. <BR> 2 Figures of the quarter ended March 31 2025 and March 31 2024 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the third quarter of the relevant financial year. The figures up to the end of third quarter had only been reviewed and not subject to audit. <BR> 3 The audited standalone financial results are prepared in accordance with the Indian Accounting Standards 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies Indian Accounting Standards Rules 2015 and Companies Indian Accounting Standards Amendment Rules 2016. <BR> 4 As per Indian Accounting Standard 108 on Operating Segment Ind AS 108 the company has only one reportable segment ie Gems and Jewellery which includes Wholesale and Retail Trade and Manufacturing of Jewellery and Ornaments. <BR> 5 Standalone Statement of Assets and Liabilities as on March 31 2025 and Cash Flow Statement for the financial year ended on March 31 2025 are attached herewith. <BR> 6 The Company presents Standalone Financial Results since the Company does not have any Subsidiary or Associate Companies or Joint venture as on March 31 2025. <BR> 7 The figures for the corresponding previous period have been restated regrouped wherever necessary to make them comparable. <BR> 2024-04-012025-03-31AuditedStandalone331079010001555200033123453000703800300026006730000-25954000002983760001443920009111800063047000031613689000150976400001509764000389740000-69300003828100000112695400000001126954000-2242000112471200022660400010381474600050.0449.980050.0449.98000Other Expenses162254000Other Expenses630470000480126000109401000029980000018113500018113500018664000792324000722099000002179900022903000000129090002637380009594700075806750008372999000226604000381474600040413500004041350000394670001537640001932310001670000010350002109660001610211000897403000869664000176706700062429000343970700063673200012228000320160004120683000433164900083729990001 Other non current financial assets includes Right to Use Assets of Rs 1683.48 Lakh and Other noncurrent assets of Rs 186.64 Lakh. <BR> 2 Other non-current financial liabilities includes Non-Current Lease liabilities of Rs 1537.64 Lakh. <BR> 3 Other current financial liabilities includes Current Lease liabilities of Rs 356.95 Lakh and Other financial liabilities of Rs 267.34 Lakh.144392000-2675494000-160430000-73281000-517000-8240000-7070000010451530000158421000091118000011000000616100000011770000000-138500023570000-13345050001752590000003645110000-18925200000000000014679500000010360000000000001632600000003720000-105070000-26885500000479384000497480000000888980004331500006050001443920000-34674000395044000-630630000-63063000292093000229030000Items that will not be reclassifled to proflt or loss8300083000Items that will not be reclassifled to proflt or loss-2996000-299600021000-7540000062000-2242000D. 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Abhushan Limited******Manratan Trades Private Limited******Company in which Directors are interestedLoan100000000NA9100021190002187000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Manratan Trades Private Limited******Company in which Directors are interestedLoan100000000NA2200021190002187000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Manratan Trades Private Limited******Company in which Directors are interestedInterest paid0Interest at Maximum 09.00 Per cent per annum on the Amount outstanding on Running balance basis9100000D. P. Abhushan Limited******Namskar Casting Private Limited******Company in which Directors are interestedLoan100000000NA9210000261400010097000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Namskar Casting Private Limited******Company in which Directors are interestedLoan100000000NA1727000261400010097000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Namskar Casting Private Limited******Company in which Directors are interestedInterest paid0Interest at Maximum 09.00 Per cent per annum on the Amount outstanding on Running balance basis6000000D. P. Abhushan Limited******Shree Hanuman Wind Infra Private Limited******Company in which Directors are interestedLoan25000000NA12903000012903000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Shree Hanuman Wind Infra Private Limited******Company in which Directors are interestedLoan25000000NA0012903000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Shree Hanuman Wind Infra Private Limited******Company in which Directors are interestedInterest paid0Interest at Maximum 09.00 Per cent per annum on the Amount outstanding on Running balance basis300000D. P. Abhushan Limited******Shree Jalaram Metals Private Limited******Company in which Directors are interestedLoan150000000NA131929000049225000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Shree Jalaram Metals Private Limited******Company in which Directors are interestedLoan150000000NA82704000049225000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Shree Jalaram Metals Private Limited******Company in which Directors are interestedInterest paid0Interest at Maximum 09.00 Per cent per annum on the Amount outstanding on Running balance basis104000000D. P. Abhushan Limited******Santosh Ratanlal Kataria (HUF)******Firm in which Directors are interestedLoan50000000NA325100051210001942000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Santosh Ratanlal Kataria (HUF)******Firm in which Directors are interestedLoan50000000NA643000051210001942000The amount of Loan repaid includes the amount of TDS payable on interestD. P. Abhushan Limited******Santosh Ratanlal Kataria (HUF)******Firm in which Directors are interestedInterest paid0Interest at Maximum 09.00 Per cent per annum on the Amount outstanding on Running balance basis15100000D. P. Abhushan Limited******Aman Kataria******Relative of DirectorRemuneration1200000NA600000920000D. P. Abhushan Limited******Ranglal Choradiya (Pro. Indermal Samrathmal)******Relative of DirectorPurchase of goods or services1000000NA2100000D. P. Abhushan Limited******Ratanlal Kataria******Relative of DirectorRemuneration3600000NA18000002220000D. P. Abhushan Limited******Ratanlal Kataria******Relative of DirectorAny other transactionRent paid2400000NA120000000D. P. Abhushan Limited******Suman Devi Kataria******Relative of DirectorAny other transactionRent paid1200000NA6000001740000D. P. Abhushan Limited******Santosh Kasera******Relative of DirectorRemuneration0NA3480005800058000D. P. Abhushan Limited******Sweety Kothari******Relative of DirectorRemuneration0NA5580009300084000D. P. Abhushan Limited******NItin Pirodiya******Relative of DirectorRemuneration0NA61200010200090000D. P. Abhushan Limited******Indu Mehta Pro. Maganlal Premraj******Relative of DirectorPurchase of goods or services1000000NA2000000D. P. Abhushan Limited******Manilal Poonamchand Ghota HUF******Relative of DirectorPurchase of goods or services10000000NA75690000-3000D. P. Abhushan Limited******D P Jewelline Private Limited******Company in which Directors are interestedPurchase of goods or services10000000NA000D. P. Abhushan Limited******D P Jewelline Private Limited******Company in which Directors are interestedSale of goods or services30000000NA021000-21000D. P. Abhushan Limited******Genietalk Private Limited******Company in which Directors are interestedPurchase of goods or services1000000NA9600000D. P. Abhushan Limited******Shree Jalaram Metals Private Limited******Company in which Directors are interestedSale of goods or services20000000NA865500000981705000AuditedtrueJeevan Jagetiya & COtrue2028-01-31Preferential Issues2025-03-265850002025-03-31falsefalseSantosh KatariaManaging DirectorRatlam2025-05-16To meet working capital requirements Capital Expenditure repayment of loans and the General Corporate purposeNA58500005850000