5348092026-01-012026-03-315348092026-03-315348092025-03-315348092025-04-012026-03-315348092026-01-012026-03-31in-capmkt:OtherExpenses1Member5348092025-04-012026-03-31in-capmkt:OtherExpenses1Member5348092026-03-31OtherNoncurrentFinancialAssetsDomain15348092026-03-31OtherNoncurrentAssetsDomain15348092026-03-31OtherNoncurrentAssetsDomain25348092026-03-31OtherCurrentFinancialAssetsDomain15348092026-03-31OtherCurrentAssetsDomain15348092026-03-31OtherNoncurrentFinancialLiabilitiesDomain15348092026-03-31OtherCurrentFinancialLiabilitiesDomain15348092026-03-31OtherCurrentFinancialLiabilitiesDomain25348092026-03-31OtherCurrentLiabilitiesDomain15348092026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15348092025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15348092026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15348092025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15348092026-01-012026-03-31AuditorDomain15348092026-01-012026-03-31in-capmkt:AuditedMember5348092026-03-31in-capmkt:AuditedMember5348092026-01-012026-03-31in-capmkt:AdjustedMember5348092026-03-31in-capmkt:AdjustedMember5348092026-01-012026-03-31AuditQualification15348092026-01-012026-03-31AuditQualification2iso4217:INRiso4217: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 qualification2026-01-012026-03-31AuditedConsolidated9273400000189200000946260000071267000002760700000-26291000007610000024670000052000000294300000792740000015352000005000001535700000068000006800000015289000000000152890000036400000156530000015289000000364000000864910000010.20.16000.20.16For notes to the financial results, please refer results PDF file already submitted with the exchange on 27.05.20262025-04-012026-03-31AuditedConsolidated33528800000196700000035495800000286956000002810700000-55725000002972000001329000000207800000586400000283542000007141600000-67000007134900000-4140000031700000-9700000071446000000000714460000076700000722130000071446000000767000000864910000017095420000010.830010.83Other Expenses294300000Other Expenses5864000001844000000004800000900000001000001053340000082300000925000001070830000015960000079030000011848300000721404000000636020000013440000001770000010000008030000078032000002455700000823993000009424760000086491000007309340000081742500000081742500000420000000077560000077980000034600000814400000107228000001000001584000001585000002757000001115700000050980000023900000116907000001250510000094247600000For notes to the financial results, please refer results PDF file already submitted with the exchange on 27.05.2026Other financial assets92500000Right-of-use assets773600000Other non-current assets16700000Other financial assets80300000Other current assets2455700000Lease liabilities775600000Lease liabilities163000000Other financial liabilities112700000Other current liabilities5098000001329000000-5648800000-28514000002831700000-200480000020000000-20600000-25600000008200000012520000002078000005200000029000003200000108800000149600000-187140000007830000000053000000-629000000-7950500000-815600000000-410000000-77460000000000000381000003340000000000000000-23000000010000000026200000000296000000012593300000000003000009922900000001218900000015300000146710000072210000007221000006219000001344000000Items that will not be reclassified to profit/(loss)19000001900000Items that will not be reclassified to profit/(loss)-10600000-10600000500000-2700000Items that will be reclassified to profit/(loss)3500000035000000Items that will be reclassified to profit/(loss)8460000084600000003640000076700000AuditedQualified opinionA H P N & Associatestrue2028-11-30354958000003549580000028354200000283542000007144600000714460000011942476000009424760000012505100000125051000008174250000081742500000As disclosed in Note No. 7 to the accompanying Statement, the Holding 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 Holding 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 of the holding company 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 of the holding company does not expect any material penalty to be levied and therefore, no provision for the same has been recognized in these financial results.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 consolidated 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 Holding 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 Holding 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 of the holding company 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 consolidated financial results.Balram GargVishan DeoSannovanda Machaiah SwathiA H P N & AssociatesDelhi2026-05-27