Sunraj Diamond Exports Ltd

Financial summary

• Turnover / total income: Rs 256.87 Lakhs for FY2026.
• Net loss: Rs 5.65 Lakhs; EPS (basic & diluted): -0.11.
• PBT: Rs -21.32 Lakhs.
• Deferred tax: Rs 0.22 Lakhs.
• Tax in respect of earlier years: Rs -15.88 Lakhs.
• Audit qualification: company not provisioning retirement benefits.

Balance sheet highlights

• Total assets: Rs 2,555.74 Lakhs.
• Equity share capital: Rs 533.04 Lakhs.
• Total equity: Rs 93.08 Lakhs.
• Borrowings: Rs 1,468.31 Lakhs.
• Current liabilities: Rs 2,462.66 Lakhs.
• Inventories: Rs 1,646.32 Lakhs.
• Cash and cash equivalents: Rs 5.64 Lakhs.
• Other current assets: Rs 4.49 Lakhs.

Cash flow highlights

• Net cash from operating activities: Rs 209.46 Lakhs.
• Net cash used in investing activities: Rs 2.23 Lakhs.
• Net cash used in financing activities: Rs 208.31 Lakhs.
• Net increase in cash and equivalents: Rs 1.15 Lakhs.
• End-year cash and cash equivalents: Rs 5.64 Lakhs.

Notes / disclosures

• Trading and manufacturing in gems and precious metals; segment reporting not applicable.
• Consolidated results prepared under Regulation 33.

Standalone results

• Standalone revenue from operations: Rs 44.42 Lakhs; total income: Rs 44.43 Lakhs; net loss: Rs 7.90 Lakhs.
• Standalone total expenses: Rs 52.30 Lakhs; PBT before tax: Rs -7.88 Lakhs; EPS: -0.15.
• Auditors issued Unmodified Limited Review Report for standalone results.

Consolidated results

• Consolidated revenue from operations: Rs 44.42 Lakhs; net loss: Rs 7.85 Lakhs; EPS: Rs -0.15.
• Consolidated PBT before tax: Rs -7.83 Lakhs; total tax: Rs -7.85 Lakhs; comprehensive loss Rs -7.85 Lakhs.

Audit status

• Statutory Auditors issued Unmodified Limited Review Report on the unaudited quarterly results.

Sunraj Diamond Exports Ltd board meeting details not disclosed in filing chunk

Meeting Details

• Meeting on 14 August 2026 at 3:30 PM, Everest Building, Mumbai.

Key Agenda Items

• Consider and approve unaudited standalone and consolidated financial statements for quarter ended 30 June 2026.
• Any other business with the permission of the Chair.

Other Notes

• Notice date: 29 July 2026.

Dematerialisation processing and ownership update

• Dematerialisation requests were processed with confirmation to depositories and securities listed on the stock exchanges.
• Security certificates were mutilated and cancelled; depositories' names substituted as registered owner within 15 days.

Financial Performance 📊

• Consolidated and standalone Q3 FY26 revenue from operations rose 163% YoY to Rs 140.56 lakh.
• Consolidated and standalone Q3 FY26 net profit declined sharply to Rs 0.88 lakh from Rs 11.19 lakh YoY.
• Total expenses increased YoY in Q3 FY26 to Rs 139.19 lakh consolidated and Rs 139.99 lakh standalone.
• Purchase of stock-in-trade rose to Rs 40.60 lakh standalone in Q3 FY26 from Rs 18.35 lakh YoY.
• Inventories increased to Rs 88.63 lakh standalone in Q3 FY26 from Rs 15.80 lakh YoY.
• EPS (basic and diluted) for Q3 FY26 was Rs 0.02 consolidated and standalone vs Rs 0.21 YoY.

Operations & Segment 🗒️

• Company operates in a single segment: Trading in Gems and Precious Metals.
• Subsidiary Sunraj Diamonds DMCC reported nil revenue and loss for Q3 FY26; not auditor-reviewed.

Other Information 🗓️⚠️

• Q3 FY26 results approved by Board on 30 January 2026; limited review reports issued with unmodified opinion.
• No exceptional items, loan defaults, or related party transactions reported.
• Finance costs and depreciation remained low and stable in Q3 FY26.