Shukra Jewellery Ltd

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.

Reg 74(5) compliance

• Confirmation certificate received from RTA M/s Bigshare Services Private Limited for quarter ended 30 June 2026.

SDD compliance certificate (Q ended 30 Jun 2026)

• Compliance officer confirms the Structured Digital Database (SDD) is in place.
• Access controls exist to restrict SDD access.
• All UPSI disseminated in the previous quarter captured in the SDD.
• System records UPSI with date and time.
• Internal maintenance and audit trail established for the database.
• Database is non-tamperable and capable of eight-year retention.
• The quarter required 1 event; 0 events captured.
• No noncompliance observed in the previous quarter.

SDD framework and purpose

• Policy type: Structured Digital Database (SDD) for PIT compliance.
• Purpose: prevent UPSI misuse and enable audit-ready records.
• Scope: applies to personnel accessing UPSI under internal controls.
• Retention: records maintained for 8 years.

Governance and controls

• Access controls define who can access the SDD.
• Internal maintenance with audit trail; database is non-tamperable.
• All UPSI disseminated in the prior quarter captured in the database.
• System captures UPSI nature, date, and time.
• No non-compliance observed in the previous quarter.

Compliance status and roles

• Compliance Officer: Chandrakant Himmatlal Shah.
• Officer serves as Director and Compliance Officer.

Event capture metric

• One event was required for the quarter; zero events captured.

Shukra Jewellery Ltd — Trading window closed from July 1, 2026 until 48 hours after the declaration of Unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026

Financial Performance 📊

• Standalone Q3 FY26 revenue from operations: Rs 43.75 lakhs, up from Rs 14.54 lakhs YoY.
• Nine months FY26 revenue: Rs 172.13 lakhs vs Rs 256.67 lakhs prior year.
• Q3 FY26 profit before tax: Rs 1.20 lakhs vs loss of Rs 1.01 lakhs YoY.
• Nine months FY26 profit before tax: Rs 64.61 lakhs vs Rs 36.54 lakhs prior year.
• Q3 FY26 profit after tax: Rs 1.20 lakhs vs loss of Rs 1.01 lakhs YoY.
• Nine months FY26 profit after tax: Rs 64.61 lakhs vs Rs 36.54 lakhs prior year.

Segment Performance

• Q3 FY26 segment revenue: Diamond Rs 43.75 lakhs; Real estate nil.
• Q3 FY26 segment profit: Diamond Rs 3.40 lakhs; Real estate loss Rs 0.33 lakhs.
• Q3 FY26 segment assets: Diamond Rs 2,338.62 lakhs; Real estate Rs 1,575.29 lakhs.
• Q3 FY26 segment liabilities: Diamond Rs 259.77 lakhs; Real estate Rs 239.11 lakhs.
• Q3 FY26 capital employed: Diamond Rs 2,078.85 lakhs; Real estate Rs 1,336.18 lakhs.

Expenses & Costs

• Total expenses Q3 FY26: Rs 42.55 lakhs vs Rs 15.55 lakhs YoY; nine months FY26: Rs 220.13 lakhs.
• Employee benefits expense Q3 FY26: Rs 0.39 lakhs; nine months FY26: Rs 22.50 lakhs.
• Finance cost Q3 FY26: Rs 0.11 lakhs; nine months FY26: Rs 6.22 lakhs.
• Depreciation Q3 FY26: Rs 0.05 lakhs; nine months FY26: Rs 3.38 lakhs.
• Other expenses Q3 FY26: Rs 2.30 lakhs; nine months FY26: Rs 45.1 lakhs.
• Purchases of stock-in-trade Rs 13.85 lakhs Q3 FY26; changes in inventories positive Rs 39.80 lakhs Q3 FY26.

Consolidated Results & Corporate

• Consolidated Q3 FY26 revenue Rs 43.75 lakhs; profit before tax Rs 1.20 lakhs; profit after tax Rs 1.20 lakhs.
• Consolidated total comprehensive income Q3 FY26 Rs 1.73 lakhs.
• Consolidated results include associate Shukra Bullions Limited with Rs 74.31 lakhs revenue Q3 FY26.
• Equity shares outstanding: 13.573 million; promoter holding 42.44%, public 57.56%.
• Auditor's review report unqualified with no material misstatements noted.

Governance & Compliance

• Financial results reviewed by Audit Committee and Board on 10/02/2026; limited review by auditors.
• No investor complaints pending or received in Q3 FY26.

Financial Performance

• Board approved unaudited standalone and consolidated financial results for quarter ended December 31, 2025.
• Standalone and consolidated profit before tax for the quarter was Rs. 1.20 lakhs.
• Standalone and consolidated profit after tax for the quarter was Rs. 1.20 lakhs.
• Standalone total comprehensive income was Rs. 196.94 lakhs; consolidated total comprehensive income was Rs. 173 lakhs.
• Diamond business segment revenue was Rs. 43.75 lakhs; real estate segment reported no revenue.

Audit and Compliance ️

• Limited review report by M/s Jain & Golechha Chartered Accountants issued with unmodified conclusion.
• Consolidated results include one associate, Shukra Bullions Limited, whose interim financials were not reviewed by auditors but considered based on other auditors’ reports.