Shukra Jewellery Ltd

AGM Details

• Held as an electronic AGM via videoconferencing; time 04:30 PM IST.

Key Resolutions

• Ordinary: adopt audited standalone and consolidated financial statements and reports.
• Ordinary: re-appoint director by rotation.
• Special: appoint independent director.
• Special: appoint another independent director.
• Ordinary: approve material related party transactions.

Voting Results

• Outcome not disclosed for the financial statements resolution.
• Outcome not disclosed for the rotation re-appointment.
• Outcome not disclosed for the independent director appointment.
• Outcome not disclosed for the second independent director appointment.
• Outcome not disclosed for the related party transactions.

Director Changes

• Director retiring by rotation to be considered for re-appointment.
• Independent directors were proposed for appointment.

Related Party Transactions

• Material related party transactions proposed for approval.

Shukra Jewellery Limited — Closure of Trading Window from Thursday, 1st October, 2026 till the completion of 48 hours after the declaration of the Unaudited Standalone and Consolidated Financial Results of the company for the quarter and half year ended 30th September, 2026

Scrutinizer appointment

• Pragnesh M. Joshi appointed Scrutinizer for E-voting at 35th AGM on 30 September 2026 via VC/OAVM.

Financial highlights

• Standalone turnover 487.60 lakh; down 3.6% YoY.
• Standalone PAT 10.83 lakh; standalone EPS 0.08.
• Consolidated revenue from operations 477.22 lakh; Consolidated PAT -5.94 lakh.
• Total standalone OCI 163.19 lakh; Consolidated OCI -33.48 lakh; total -39.42 lakh.
• Net debt at year-end -198.23 lakh; cash 219.08 lakh.
• Dividend not declared for the year.
• 35th AGM via VC/OAVM on 30 September 2026.

Segment and operations

• Diamond segment standalone revenue 493.99 lakh; Real Estate 0.00.
• Diamond standalone profit 49.68 lakh; Real Estate loss 4.86 lakh; net 44.83.
• Consolidated diamond segment profit before tax -2.09 lakh.
• Segment assets: Diamonds 2638.64 lakh; Real Estate 1372.40 lakh.
• Segment liabilities: Diamonds 593.98 lakh; Real Estate 242.12 lakh.
• Capital employed: Diamonds 2044.66 lakh; Real Estate 1130.28 lakh.

Capital structure & liquidity

• Standalone equity 3817.95 lakh; reserves 2518.91 lakh.
• Consolidated equity 3546.37 lakh.
• Cash and cash equivalents 219.08 lakh; short-term borrowings 20.85 lakh.
• Net debt to equity -0.05; no long-term borrowings.
• Share capital: 1299.04 lakh; EPS 0.08.

Dividends & governance actions

• Dividend for FY2025-26: none declared; no reserve transfer.
• 35th AGM scheduled 30 Sep 2026 via VC/OAVM; e-voting 27-29 Sep 2026.
• Board strength five; two Independent Directors appointed/reappointed for five years.

Board and governance changes

• Aejazahmed M. Puthawala reappointed as Director.
• Vaishaliben Bhaveshkumar Vadher and Pragnesh Ghanshyambhai Sathwara appointed Independent Directors for 5 years.
• Audit Committee and NRC meet multiple times; independent directors evaluated.

Related party transactions

• RPTs up to Rs 20 crore; arm's-length; approvals by Audit Committee and Members.
• Key related parties include Shukra Bullions Ltd, Shukra Land Developers, Shree Adinath Developers, Shukra Club & Resorts, Shree Parasnath Developers.
• Notes detail sale/purchase of jewellery and real estate; inter-group transactions disclosed.

Audit, risk and compliance flags

• Audit trail facility not maintained; data loss; books recompiled.
• Secretarial audit flagged non-compliances (newspaper ads, CS appointment delays, website updates).
• Significant tax demands: AY 2015-16 and AY 2018-19; appeals filed.

AGM and e-voting details

• Annual General Meeting on 30 September 2026 at 4:30 PM.
• Book closure: 23 September to 30 September 2026 (both days inclusive).
• E-voting cut-off date: 23 September 2026.
• E-voting period: 27 Sep 2026 9:00 AM to 29 Sep 2026 5:00 PM.

Book closure & AGM details

• Purpose: book closure for the 35th AGM.
• AGM date: 30 September 2026 at 4:30 PM.
• Book closure: 23 September 2026 to 30 September 2026 (inclusive).
• E-voting cut-off: 23 September 2026; determines voting eligibility.
• E-voting period: 27 September 2026, 9:00 AM to 29 September 2026, 5:00 PM.

AGM Scheduling

• 35th AGM scheduled for 30 September 2026 at 4:30 PM IST via VC/OAVM.
• Draft AGM Notice approved; to be issued in due course.
• Mr. Pragnesh M Joshi appointed as Scrutinizer for AGM e-voting.

Governance Approvals

• Approval of Related Party Transactions.

Board actions

• Board approved unaudited standalone and consolidated results for quarter ended 30 June 2026.
• Limited Review Report by statutory auditors obtained.

Standalone financials

• Standalone net sales/income from operations: ₹78.03 lakh.
• Standalone total income from operations: ₹78.03 lakh.
• Standalone profit before tax: −₹5.92 lakh; after tax: ₹5.92 lakh.
• Standalone EPS (Basic & Diluted): −₹0.04.

Consolidated financials

• Consolidated total income from operations: ₹77.72 lakh.
• Consolidated profit after tax (continuing operations): −₹6.23 lakh.
• Consolidated EPS (Basic & Diluted): −₹0.05.

Segment revenue (standalone)

• Diamond revenue: ₹71.55 lakh.
• Real Estate revenue: ₹6.48 lakh.
• Standalone total segment revenue: ₹78.03 lakh.

Share data

• No. of equity shares: 135.73 lakh.

Non-applicability under Reg 32

• No public issue proceeds raised in the period from IPO, FPO, rights, or preferential issues.
• Therefore, deviation/variation under Regulation 32 is not applicable.
• No funds raised; no utilisation to report.
• Monitoring or audit commentary not specified for this period.