5448792026-04-012026-06-305448792026-04-012026-06-30in-capmkt:OtherExpenses1Member5448792026-04-012026-06-30in-capmkt:OtherExpenses2Member5448792026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544879LALITHAANOTLISTEDINE0K9O01026LALITHAA JEWELLERY MART LIMITEDMain BoardEquity2026-04-012027-03-312026-09-112026-09-04INRMillionsQuarterlyFirst quarterSingle segmentThe Company is engaged in the business of manufacturing, sale and trading of gold jewellery, diamond studded jewellery, platinum, silver jewellery and articles.2026-09-1116:10:002026-09-1116:41:00Not applicable2026-04-012026-06-30UnauditedConsolidated6031232000035350000603476700004650894000014167970000-5903740000786730000623350000304570000102402000057511840000283583000002835830000764170000-105100007536600000208217000000002082170000266800002108850000249989000054.164.16004.164.16Explanatory notes to the Statement of Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 <br /> <br /> 1 The unaudited consolidated financial results of Lalithaa Jewellery Mart Limited (the "Holding Company") and its subsidiaries (together referred as "Group"), have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34") (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015 as amended. <br /> <br /> 2 The unaudited consolidated financial results for the quarter ended June 30, 2026 were reviewed and recommended for approval by the Audit Committee and approved by the Board of Directors of the Holding Company at the meeting held on September 11, 2026. These unaudited consolidated financial results have been subjected to limited review by the statutory auditors of the Company. <br /> <br /> 3 The Chief Operating Decision Maker (CODM) monitors the operating results of the Holding Company as a whole for the purpose of making decisions about resource allocation and performance assessment.The Holding Company is engaged in the business of manufacturing, sale and trading of gold jewellery, diamond studded jewellery, platinum, silver jewellery and articles. Accordingly, in the context of Ind AS 108, Operating Segments, the Company is considered to constitute a single primary segment, and there are no separate geographical segments. <br /> <br /> 4 The unaudited consolidated financial results of the Holding Company consist the financial results of its subsidiaries, Asita Jewellery Manufacturing Private Limited and Centigrade Apparels Private Limited. <br /> <br /> 5 Subsequent to the quarter ended June 30, 2026, the Holding Company had completed its Initial Public Offer (IPO) of 59,732,655 equity shares of face value of INR 5 each at an issue price of INR 201 per share (including a share premium of INR 196 per share) as Fresh Issue and an offer for sale of 24,875,621 shares with an issue price of INR 201 per share. The issue consisted of a fresh issue aggregating to INR 12,000 million and an offer for sale by selling shareholders aggregating to INR 5,000 million. The equity shares of the Holding Company were listed on the National Stock Exchange of India Limited ("NSE") and BSE Limited ("BSE") on August 24, 2026. <br /> <br /> As on the date of approval of the financial results, the Holding Company has initiated the process of utilising the funds as per object clause, as mentioned in the prospectus and certain portion of net proceeds are temporarily deposited with scheduled commercial banks. <br /> <br /> 6 On November 21, 2025, the Government of India notified four new Labour Codes – the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 – consolidating 29 existing labour laws. The Ministry of Labour & Employment published Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and considered the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. <br /> <br /> The Group continues to monitor the Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments, as needed. <br /> <br /> 7 The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of full financial year and the audited figures up to the end of the third quarter of the relevant financial year which have been approved by the Holding Company's Board of Directors. <br /> <br /> 8 The figures for the quarter ended June 30, 2025 have been extracted from the Audited Special Purpose Consolidated Interim Financial Statements, which was approved by the Holding Company's Board of Directors. <br /> <br /> 9 Subsequent to the quarter ended June 30, 2026, as part of its strategic growth initiatives and international expansion strategy, the Holding Company has invested an amount of INR.171.15 million on August 24, 2026 in the equity shares of Lalithaa Jewellery (M) SDN. BHD., Malaysia (subsidiary). <br /> <br /> 10 The unaudited consolidated financial results for the quarter ended June 30, 2026, are available on the BSE website (URL:www.bseindia.com/corporates), the NSE website (URL:www.nseindia.com/corporates) and on the Holding Company's website (https://www.lalithaajewellery.com). <br /> Manufacturing expenses521700000Other expenses502320000The Chief Operating Decision Maker (CODM) monitors the operating results of the Holding Company as a whole for the purpose of making decisions about resource allocation and performance assessment.The Holding Company is engaged in the business of manufacturing, sale and trading of gold jewellery, diamond studded jewellery, platinum, silver jewellery and articles. Accordingly, in the context of Ind AS 108, Operating Segments, the Company is considered to constitute a single primary segment, and there are no separate geographical segments.Remeasurement of post employment benefit plans (net)35650000356500008970000026680000