Asian Star Company Ltd

Board actions

• Approved unaudited standalone and consolidated results for quarter ended June 30, 2026.

Internal audit

• Re-appointed V. L. Tikmani & Associates as internal auditors for FY 2026-27.

Meeting Details

• Date: August 13, 2026.
• Time: not disclosed.
• Location: registered office of the Company.

Key Agenda Items

• To consider and approve unaudited financial statements (standalone & consolidated) for quarter ended June 30, 2026.
• Any other matters with the permission of the chair.

Other Notes

• Trading window closed for Designated Persons from July 01, 2026; reopens 48 hours after unaudited results.

Dematerialisation/rematerialisation status

• Regulation 74(5) not applicable as entire holding is in demat form.
• No dematerialisation/rematerialisation requests received during quarter ended 30 June 2026.

Financial Performance 📊

• Consolidated revenue from operations was Rs. 66,008.61 lacs in Q3 FY26, down 13% QoQ, up 4% YoY.
• Consolidated total income was Rs. 66,772.70 lacs in Q3 FY26, down from Rs. 75,934.43 lacs in Q2 FY26.
• Consolidated EBITDA before exceptional items was Rs. 1,178.77 lacs in Q3 FY26, down 23% QoQ and 25% YoY.
• Consolidated PAT was Rs. 941.15 lacs in Q3 FY26, down 22% QoQ, up 6% YoY; EPS was Rs. 5.28, down from Rs. 7.31.
• Standalone revenue from operations was Rs. 49,178.56 lacs in Q3 FY26, down 18% QoQ, up 9% YoY.
• Standalone PAT was Rs. 761.03 lacs in Q3 FY26, down 23% QoQ, up 8% YoY; EPS was Rs. 4.75, down from Rs. 6.17.

Segment Performance & Assets

• Standalone segment revenue: Diamonds Rs. 30,552.93 lacs, Jewellery Rs. 2,577.93 lacs, Others Rs. 764.60 lacs in Q3 FY26.
• Segment PBIT standalone: Diamonds Rs. 167.55 lacs, Jewellery Rs. 560.68 lacs, Others Rs. 764.60 lacs in Q3 FY26.
• Total standalone segment assets were Rs. 183,495.06 lacs and liabilities Rs. 77,301.61 lacs as of Dec 31, 2025.
• Company reports two main segments: diamonds and jewellery; wind energy is grouped under Others.

Cost & Expense Items

• Cost of materials consumed in Q3 FY26: Rs. 50,130.31 lacs consolidated, Rs. 34,538.25 lacs standalone.
• Employee benefits expense stable QoQ at Rs. 2,543.26 lacs consolidated and Rs. 1,915.04 lacs standalone.
• Finance costs declined QoQ to Rs. 543.04 lacs consolidated and Rs. 506.98 lacs standalone in Q3 FY26.

Other Financials & Notes

• No exceptional items in Q3 FY26; prior year included Rs. 257.40 lacs loss.
• Minority interest reduced consolidated net profit by Rs. 36.75 lacs in Q3 FY26.
• Consolidated nine-month revenue was Rs. 2,13,603.49 lacs and PAT Rs. 4,088.81 lacs for FY26 till Dec 31.
• Standalone nine-month revenue was Rs. 1,64,296.40 lacs and PAT Rs. 3,35,223 lacs for FY26 till Dec 31.
• Past service cost of gratuity recorded: Rs. 1.55 lacs consolidated, Rs. 1.01 lacs standalone due to new Labour Codes.
• Unaudited financial results approved on February 11, 2026, with limited auditor review.

Financial Performance

• Board approved unaudited standalone and consolidated financial results for Q3 ended December 31, 2025.
• Consolidated total income from operations was Rs. 66,772.70 lakhs for Q3.
• Consolidated net profit after tax was Rs. 941.15 lakhs for Q3 and Rs. 4,088.81 lakhs for nine months.
• Standalone net sales were Rs. 49,943.16 lakhs for Q3; net profit after tax was Rs. 761.03 lakhs.
• Earnings per share (consolidated) for Q3: Basic and diluted Rs. 5.28; standalone Rs. 4.75.
• No exceptional items reported for the quarter.

Segment Results

• Segment profit before interest and tax for Q3: Diamonds Rs. 167.55 lakhs; Jewellery Rs. 560.68 lakhs.
• Wind energy segment grouped under 'Others' in segment reporting.

Costs and Provisions

• Finance costs for Q3: Consolidated Rs. 543.04 lakhs; Standalone Rs. 506.98 lakhs.
• Past service cost of gratuity recorded due to new labour codes: Rs. 1.55 lakhs consolidated; Rs. 1.01 lakhs standalone.

Governance and Compliance

• Auditor’s limited review found no material misstatements or missing disclosures.
• No changes in directors, auditors, or key management personnel.
• No dividend declarations, capital raising, buybacks, or major investments/disposals disclosed.
• No material regulatory, legal, or compliance issues reported.

Meeting Details ️

• Board meeting held on February 11, 2026; results reviewed by Audit Committee and approved by Board.