5348092026-01-012026-03-315348092026-03-315348092025-03-315348092025-04-012026-03-315348092026-01-012026-03-31in-capmkt:OtherExpenses1Member5348092025-04-012026-03-31in-capmkt:OtherExpenses1Member5348092026-03-31OtherNoncurrentFinancialAssetsDomain15348092026-03-31OtherNoncurrentAssetsDomain15348092026-03-31OtherNoncurrentAssetsDomain25348092026-03-31OtherCurrentFinancialAssetsDomain15348092026-03-31OtherCurrentAssetsDomain15348092026-03-31OtherNoncurrentFinancialLiabilitiesDomain15348092026-03-31OtherCurrentFinancialLiabilitiesDomain15348092026-03-31OtherCurrentFinancialLiabilitiesDomain25348092026-03-31OtherCurrentLiabilitiesDomain15348092026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15348092025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15348092026-01-012026-03-31RelatedPartyTransactionDomain15348092025-12-31RelatedPartyTransactionDomain15348092026-03-31RelatedPartyTransactionDomain15348092026-01-012026-03-31RelatedPartyTransactionDomain25348092025-12-31RelatedPartyTransactionDomain25348092026-03-31RelatedPartyTransactionDomain25348092026-01-012026-03-31RelatedPartyTransactionDomain35348092025-12-31RelatedPartyTransactionDomain35348092026-03-31RelatedPartyTransactionDomain35348092026-01-012026-03-31RelatedPartyTransactionDomain45348092025-12-31RelatedPartyTransactionDomain45348092026-03-31RelatedPartyTransactionDomain45348092026-01-012026-03-31RelatedPartyTransactionDomain55348092025-12-31RelatedPartyTransactionDomain55348092026-03-31RelatedPartyTransactionDomain55348092026-01-012026-03-31RelatedPartyTransactionDomain65348092025-12-31RelatedPartyTransactionDomain65348092026-03-31RelatedPartyTransactionDomain65348092026-01-012026-03-31RelatedPartyTransactionDomain75348092025-12-31RelatedPartyTransactionDomain75348092026-03-31RelatedPartyTransactionDomain75348092026-01-012026-03-31RelatedPartyTransactionDomain85348092025-12-31RelatedPartyTransactionDomain85348092026-03-31RelatedPartyTransactionDomain85348092026-01-012026-03-31RelatedPartyTransactionDomain95348092025-12-31RelatedPartyTransactionDomain95348092026-03-31RelatedPartyTransactionDomain95348092026-01-012026-03-31RelatedPartyTransactionDomain105348092025-12-31RelatedPartyTransactionDomain105348092026-03-31RelatedPartyTransactionDomain105348092026-01-012026-03-31RelatedPartyTransactionDomain115348092025-12-31RelatedPartyTransactionDomain115348092026-03-31RelatedPartyTransactionDomain115348092026-01-012026-03-31RelatedPartyTransactionDomain125348092025-12-31RelatedPartyTransactionDomain125348092026-03-31RelatedPartyTransactionDomain125348092026-01-012026-03-31AuditorDomain15348092026-01-012026-03-31in-capmkt:AuditedMember5348092026-03-31in-capmkt:AuditedMember5348092026-01-012026-03-31in-capmkt:AdjustedMember5348092026-03-31in-capmkt:AdjustedMember5348092026-01-012026-03-31AuditQualification15348092026-01-012026-03-31AuditQualification25348092026-03-31Statement15348092026-01-012026-03-31Statement15348092026-03-31Statement25348092026-01-012026-03-31Statement25348092026-03-31Statement35348092026-01-012026-03-31Statement35348092026-03-31Statement45348092026-01-012026-03-31Statement45348092026-03-31Statement55348092026-01-012026-03-31Statement55348092026-03-31Statement65348092026-01-012026-03-31Statement65348092026-03-31Statement75348092026-01-012026-03-31Statement75348092026-03-31StatementDynamic1I1Statement15348092026-03-31StatementDynamic1I2Statement15348092026-03-31StatementDynamic1I3Statement15348092026-03-31StatementDynamic1I4Statement15348092026-03-31StatementDynamic7I1Statement75348092026-03-31StatementDynamic7I2Statement75348092026-03-31StatementDynamic7I3Statement7iso4217:INRxbrli:pureiso4217:INRxbrli:shares534809PCJEWELLERNOTLISTEDINE785M01021PC Jeweller LimitedMain BoardEquity2025-04-012026-03-312026-05-272026-05-21INRCroresQuarterlyFourth quarterSingle segmentJewellery2026-05-2716:00:002026-05-2717:20:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-02-04https://corporate.pcjeweller.com/wp-content/uploads/2015/06/investors/corporate-governance/fy-20/Policy-on-Materiality-of-and-dealing-with-Related-Party-Transactions-1.pdftrue7falseNA2026-01-012026-03-31AuditedStandalone9273400000190700000946410000071267000002760700000-25902000007470000024640000050700000288500000795750000015066000005000001507100000038000003800000015033000000000150330000014000001504700000864860000010.190.16000.190.16For notes to the financial results, please refer results PDF file already submitted with the exchange on 27.05.2026.2025-04-012026-03-31AuditedStandalone33528800000197290000035501700000286956000002810700000-54882000002923000001328700000202200000581000000284223000007079400000-67000007072700000-414000007900000-335000000710620000000007106200000-79000007098300000864860000017048320000010.820010.82Other Expenses288500000Other Expenses58100000013300000000047000009000000013393000001053340000013850000092500000121037000001249000007903000001315750000070240600000063602000001323200000177000001398000007980000079207000000244900000080610300000009376780000086486000007262240000081271000000812710000000000775600000775600000346000008102000001072120000010000015840000015850000027320000011152900000509800000239000000011686600000001249680000093767800000For notes to the financial results, please refer results PDF file already submitted with the exchange on 27.05.2026.Other financial assets92500000Right-of-use assets773600000Other non-current assets16700000Other financial assets79800000Other current assets2449000000Lease liabilities775600000Lease liabilities163000000Other financial liabilities110200000Other current liabilities5098000001328700000-5486500000-28514000002831700000-200540000020000000-20600000-25600000008200000012520000002022000005800000029000003300000103700000149600000-18714000000842000000000-14750000000-7889500000-816800000000-414000000-7754000000000000002570000000000000000-2300000003600000000026200000003420000000125928000000000009922900000001218900000015300000146630000072510000007251000005981000001323200000Items that will not be reclassified to profit or loss19000001900000Items that will not be reclassified to profit or loss-10600000-10600000500000-27000001400000-7900000PC Jeweller Limited******Luxury Products Trendsetter Private Limited******Wholly Owned SubsidiaryAny other transactionProvision for impairment of accrued interest on loanNA30000002490000027900000PC Jeweller Limited******Luxury Products Trendsetter Private Limited******Wholly Owned SubsidiaryInterest receivedNA3000000163700000166700000PC Jeweller Limited******Luxury Products Trendsetter Private Limited******Wholly Owned SubsidiaryInvestmentNA0100000100000PC Jeweller Limited******PC Jeweller Global DMCC******Wholly Owned SubsidiaryInvestmentNA013386000001338600000PC Jeweller Limited******PCJ Gems & Jewellery Limited******SubsidiaryInvestmentNA0500000500000PC Jeweller Limited******Balram Garg******Promoter & Managing DirectorAny other transactionRent paid100000Approved000PC Jeweller Limited******Krishna Devi******Promoter GroupAny other transactionRent paid1100000Approved1000000100000PC Jeweller Limited******Nitin Gupta******Promoter GroupAny other transactionRent paid (Outstanding Balance Rent Recoverable)400000Approved100000700000600000PCJ Gems & Jewellery Limited******Balram Garg******DirectorLoanNA15000001000001600000Luxury Products Trendsetter Private Limited******Balram Garg******DirectorLoanNA3000000300000PC Jeweller Limited******Luxury Products Trendsetter Private Limited******Wholly Owned SubsidiaryLoanNA350000009120000056200000PC Jeweller Limited******Vishan Deo******Executive Director (Finance) & Chief Financial Officer (w.e.f. 01/10/2024)Any other transactionAdvances recoverable taken Before appointment as a DirectorNA1000001800000170000043100000AuditedQualified opinionA H P N & Associatestrue2028-11-30355017000003550170000028422300000284223000007106200000710620000011937678000009376780000012496800000124968000008127100000081271000000The Company, during the financial year ended 31st March, 2019 had extended discounts amounting to Rs. 513.65 Crore to its export customers, which were adjusted against the revenue recognized for the said year. The Company had initiated the process for compliance with the requirements of the Master Directions on Export of Goods and Services issued by the Reserve Bank of India and has subsequently obtained approvals from the authorized dealer banks for reduction in export receivables corresponding to discounts amounting to Rs. 330.49 Crore. However, in respect of the remaining discounts amounting to Rs. 183.16 Crore, requisite approvals and adequate supporting evidence relating to such transactions were not made available to us. Consequently, we are unable to ascertain the consequential impact, if any, of the aforesaid matter on the accompanying Statement.Qualified opinionRepetitiveNot ApplicableNot ApplicableThe 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. <br></br> Refer our qualifications 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.The export receivables outstanding for more than nine months have been restated in accordance with the exchange rates notified by the Reserve Bank of India as at 31st March, 2026. Management has represented that revised settlement timelines have been acknowledged in respect of such export receivables and supporting documentation in this regard has been made available. Accordingly, as a matter of prudent accounting practice, the Company has recognized cumulative expected credit loss (ECL) of Rs. 281.40 crores on the outstanding export receivables as at 31st March 2026. Management has assessed the expected credit loss on such export receivables based on the estimated realization timelines. Based on the information and explanations made available to us, we are unable to comment upon the adequacy of such expected credit loss provision and the consequential impact, if any, on the accompanying Statement. Further, the Company has disclosed that necessary applications have been filed with the appropriate authority under the provisions of the Foreign Exchange Management Act, 1999, for condonation of delays in realization and repatriation of export proceeds from customers.Qualified opinionRepetitiveNot ApplicableNot applicableThe management is in touch with its export buyers and is confident of the buyers remitting payments as per the revised schedule advised by them and is therefore convinced about the accuracy of the calculated ECL amount.Refer our qualifications 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.Balram GargVishan DeoSannovanda Machaiah SwathiA H P N & AssociatesDelhi2026-05-27Preferential Issues2026-01-222889000002026-03-31trueCARE Ratings LimitedfalseNot ApplicableNoneNoneVishan DeoChief Financial OfficerDelhi2026-05-27Preferential Issues2026-01-3121601000002026-03-31trueCARE Ratings LimitedfalseNot ApplicableNoneNonePreferential Issues2026-02-244520000002026-03-31trueCARE Ratings LimitedfalseNot ApplicableNoneNonePreferential Issues2026-03-2314830000002026-03-31trueCARE Ratings LimitedfalseNot ApplicableNoneNonePreferential Issues2026-03-288471000002026-03-31trueCARE Ratings LimitedfalseNot ApplicableNoneNonePreferential Issues2026-03-313332000002026-03-31trueCARE Ratings LimitedfalseNot ApplicableNoneNonePreferential Issues2025-09-1836875000002026-03-31trueCARE Ratings LimitedfalseNot ApplicableNoneNoneRepayment of Banker’s Outstanding DebtsNA2025000000020227300000131047000000Notes: 1) Pursuant to the shareholders approval dated August 08, 2024 and In-Principle Approvals of BSE Limited and National Stock Exchange of India Limited dated September 27, 2024, the Company allotted total 48,08,02,500 Fully Convertible Warrants (Warrants) in two tranches (11,50,00,000 Warrants on September 30, 2024 and 36,58,02,500 Warrants on October 11, 2024) to the persons belonging to Promoter Group and Non-Promoter, Public Category, on receipt of 25% of the Issue Price per Warrant. <br></br> <br></br> Subsequently, the Company allotted total 197,67,85,720 (adjusted number pursuant to sub-division / split of face value of equity shares from Rs. 10/- each to Re. 1/- each) equity shares in total twelve tranches upon conversion of Warrants till the quarter ended December 31, 2025. During the quarter ended March 31, 2026, the Company further allotted total 132,01,08,320 (adjusted number pursuant to sub-division / split of face value of equity shares from Rs. 10/- each to Re. 1/- each) equity shares in six tranches (6,85,50,000 shares on January 22, 2026; 51,24,68,600 shares on January 31, 2026; 10,72,37,000 shares on February 24, 2026; 35,18,36,870 shares on March 23, 2026; 20,09,70,560 shares on March 28, 2026 and 7,90,45,290 shares on March 31, 2026) upon conversion of Warrants on receipt of balance 75% of the Issue Price per Warrant aggregating to Rs. 556.43 crore. <br></br> <br></br> 2) The respective dates of allotments of equity shares upon conversion of Warrants during the quarter, as mentioned in Note 1, have been taken as the dates of raising funds. <br></br> <br></br> 3) Modification in allocated amount is due to under subscription of preferential issue of Warrants. <br></br> <br></br> 4) Funds utilized represents the total amount utilized till March 31, 2026 including the amount utilized during the previous quarters. <br></br> <br></br> 5) During the quarter ended March 31, 2026 the Company received total Rs. 556.43 crore upon conversion of Warrants and utilized Rs. 481.24 crore including Rs. 0.14 crore lying unutilized in Monitoring Account at the beginning of the quarter. At the end of the quarter Rs. 75.33 crore remained unutilized in Monitoring Account. <br></br> Working Capital RequirementNA5296900000529100000052910000000General Corporate PurposesNA1500000000149830000014983000000Issue Related ExpensesNA4500000450000045000000Repayment of Banker’s Outstanding Debts including interest thereonNA4342700000434270000030352000000Notes: 1) Pursuant to the shareholders approval dated August 10, 2025 and In-Principle Approvals of BSE Limited and National Stock Exchange of India Limited dated September 09, 2025, the Company on September 18, 2025 allotted 9,72,22,222 Fully Convertible Warrants (Warrants) on receipt of 25% of the Issue Price per Warrant to the Promoter and 18,05,55,555 equity shares on receipt of the Issue Price to an entity belonging to Non-Promoter, Public Category. During the quarter ended March 31, 2026, no funds were raised pursuant to this issue. However, for providing details of funds utilized during the quarter this tab is inserted. Further, last date of raising funds and the total amount raised till that date has been mentioned as the amount raised. <br></br> <br></br> 2) Funds utilized represents the total amount utilized till March 31, 2026 including the amount utilized during the previous quarters. <br></br> <br></br> 3) During the quarter ended March 31, 2026 the Company has not received any funds. Also, no funds were utilized during the quarter. At the end of the quarter Rs. 0.01 crore remained unutilized in Monitoring Account.Working Capital RequirementNA6533000006533000006522000000Issue Related ExpensesNA4000000400000000