5448992026-07-012026-09-305448992026-09-305448992026-03-315448992026-04-012026-09-305448992026-07-012026-09-30in-capmkt:OtherExpenses1Member5448992026-04-012026-09-30in-capmkt:OtherExpenses1Member5448992026-09-30OtherNoncurrentFinancialAssetsDomain15448992026-09-30OtherCurrentAssetsDomain15448992026-09-30OtherNoncurrentFinancialLiabilitiesDomain15448992026-09-30OtherCurrentFinancialLiabilitiesDomain15448992026-09-30OtherCurrentLiabilitiesDomain15448992026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15448992026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544899PRIORITYNOTLISTEDINE15EH01014Priority Jewels LimitedMain BoardEquity2026-04-012027-03-312026-10-312026-10-28INRMillionsQuarterlySecond quarterSingle segmentManufacturing and trading of jewellery2026-10-3117:50:002026-10-3120:00:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated183530000040000183534000017224100000-17887000061850000188700001063000011824000017531300008221000008221000020690000-3840000168500000653600000001000065370000103000066400000635200001800000645500001800000180000000104.494.49004.494.491 The unaudited consolidated financial results of the Company for the quarter and half year ended September 30, 2026 have been prepared in accordance with recognition and measurement principles laid down in the Indian Accounting Standards ('Ind AS') 34, Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations') (as amended). <br /> 2 The unaudited consolidated financial results of the Company for the quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on October 31, 2026. The Statutory auditors of the Company have carried out a limited review of these results. <br /> 3 The Company operates in a single segment of manufacturing and trading of jewellery. <br /> 4 On 04 September 2026, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE). The comparative numbers for the quarter ended September 30, 2026 were not subjected to an audit by statutory auditors of the Company and the management has exercised necessary diligence in preparing the financial results of these periods. <br /> 5 The figures for the previous periods have been regrouped/rearranged wherever considered necessary to conform to current period's classification. Further, the figures for the quarter ended September 30, 2026, represent the balancing figures between the published figures for the previous quarter and the reviewed figures up to the half year ended September 30, 2026. <br /> 6 The Company completed its Initial Public Offering ('IPO') of 45,75,000 equity shares of face value of INR 10 each at an issue price of INR 200 per equity share ( including share premium of INR 190 per equity share ) aggregrated to INR 915 million. <br /> <br /> The Utilisation of net IPO proceeds is summarised below <br /> Amount in Millions <br /> Sr.No Item Head Amount Proposed in offer Document Amount Utilised upto 30 Sept,2026 Amount Unutilised as on 30 Sept,2026 <br /> 1 Issue Related Expenses 133.23 121.13 12.10 <br /> 2 Repayment/ pre payment in full or part, of certain working capital Borrowings 750.00 671.20 78.80 <br /> 3 General Corporate Purposes 188.52 180.90 7.62 <br /> TOTAL 1071.75 973.23 98.52 <br /> 2026-04-012026-09-30UnauditedConsolidated33025600006770000330933000032238000000-43881000010735000037180000165400001956300003141690000167640000016764000042480000-4910000375700000130070000000200001300900001440000131530000130460000-380000131910000-380000180000000109.229.22009.229.22Other Expenses118240000Other Expenses195630000235480000207100000015900000025000000814000083900001046000027663000016855700000172561000017216000053100000019508700001668800003803320000407995000018000000021608100002340810000-114000023396700001613500005551000021686000020910000237770000575800000685700007830400008516100001319000014406000004186000047400001531000015025100000017402800004079950000Others8140000Others166880000Lease Liabilities55510000Lease Liabilities13190000Others4186000037180000-469120000-3967300000-6304000000004085200000186300000165400000300002000000000000000045900000-441400000-273760000000174600000-291220000000000004400003055000000000000000000000000-15100000-452100000091500000000105560000000288800000701000003718000006260000482710000146280000014628000025880000172160000Items that will not be reclassifled to proflt or loss940000940000Items that will not be reclassifled to proflt or loss13500001350000-90000-900000010300001440000