5449742026-07-012026-09-305449742026-09-305449742026-03-315449742026-04-012026-09-305449742026-07-012026-09-30in-capmkt:OtherExpenses1Member5449742026-04-012026-09-30in-capmkt:OtherExpenses1Member5449742026-09-30OtherNoncurrentFinancialAssetsDomain15449742026-09-30OtherCurrentAssetsDomain15449742026-09-30OtherCurrentFinancialLiabilitiesDomain15449742026-09-30OtherCurrentLiabilitiesDomain15449742026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15449742026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544974NITYASNOTLISTEDINE211501023NITYAS GEMS AND JEWELLERY LIMITEDMain BoardEquity2026-04-012027-03-312026-11-062026-10-28INRMillionsQuarterlySecond quarterSingle segmentManufacturing of jewellery2026-11-0613:00:002026-11-0616:05:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated743020000984000075286000063223000037800000-14710000125600006390000946000064000006901300006273000006273000013990000-1740000122500000504800000000504800002700005075000050780000-30000051060000-31000021569000051.181.18001.181.180.00240.06960.10921. The above Unaudited Consolidated Financial Results, which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disciosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 06, 2026. The statutory auditors have carried out a limited review on these results and issued an unmodified conclusion. <br /> <br /> 2. The Parent Company along with its subsidiaries (collectively referred as the “Group”) is primarily engaged in the business of manufacturing and trading of gold, silver and diamond (including Laboratory Grown Diamonds, popularly known as “Lab Grown Diamonds”) jewellery. <br /> <br /> 3. The Group is primarily engaged in the business of manufacturing and trading of gold, silver and diamond (including lab grown diamonds) jewellery. The operations of the Group are managed and evaluated as a single operating segment by the Chief Operating Decision Maker (CODM) for the purpose of resource allocation and assessment of performance. <br /> <br /> In accordance with the requirements of Indian Accounting Standard (Ind AS) 108 – Operating Segments, segment reporting is applicable only when financial information is available and evaluated regularly by the CODM in deciding how to allocate resources and in assessing performance of different operating segments. Since the Group’s business activities fall within a single operating segment and are reviewed as a whole by the CODM, the management has concluded that the Group constitutes a single reportable segment. Accordingly, no separate segment disclosures have been presented. <br /> <br /> 4. Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, we are enclosing herewith the details regarding investor’s complaints during the period ended September 30, 2026 as under: <br /> <br /> Sr. Particulars No. of Complaints <br /> (i) No. of investor complaints pending at the beginning of the period Nil <br /> (ii) Received during the period Nil <br /> (iii) Disposed during the period Nil <br /> (iv) Remaining unresolved at the end of the period Nil <br /> <br /> 5. Figures pertaining to the previous year/period have been regrouped, rearranged, or reclassified wherever considered necessary, to make them comparable with those of current year/period. <br /> <br /> 6. With effect from March 13, 2026, the Parent Company subdivided its equity shares to a face value of Rs. 5 each and subsequently issued 10 bonus equity shares of Rs. 5 each for every existing equity share (bonus ratio 10:1). The effects of the share split and bonus issue have been retrospectively considered in the calculation of basic EPS and dilued EPS for the quarter ended September 30, 2025, and the half year ended September 30, 2025. <br /> <br /> 7. The Unaudited Consolidated Financial Results includes the results for the quarter ended September 30, 2025, being the balancing figure between the unaudited figures for the half year ended September 30, 2025, and the unaudited figures for the quarter ended June 30, 2025, neither which were subjected to limited review by us or by the auditor of Ratna LGD Private Limited. <br /> <br /> 8. The Unaudited Consolidated Financial Results also includes the results for the quarter ended September 30, 2026, being the balancing figure between the unaudited figures for the half year ended September 30, 2026, and the unaudited figures for the quarter ended June 30, 2026, which were subjected to limited review by us or by the auditor of Ratna LGD Private Limited. <br /> <br /> <br /> <br /> <br /> 2026-04-012026-09-30UnauditedConsolidated1169550000105100001180060000100779000063750000-477900002496000011580000186500001487000010938100008625000008625000024110000-9750000143600000718900000000718900001000007199000082340000-1045000082490000-1051000021569000051.911.91001.911.910.00240.05560.0853Total debt includes current and non-current borrowings and current and non-current lease liability.Interest on lease liabilities has been included in the numerator.Interest on lease liabilities has been included in the numerator.Other Expenses6400000Other Expenses148700001112300007859000028700000013810000138100001767000022417000068310000003159300004210000003201400004000050110000105339000012775600002156900004911800007068700001594200008662900005784000057840000435000062190000148530000225700009977000012234000099100002807800005994000062000077400003490800004112700001277560000Other Financial Assets13810000Other Current Assets50110000Other Financial Liabilities9910000Other Current Liabilities5994000011580000-47180000-1005800000337000000-44900000384100000-128000001866000000014600000-77000002900000-88400000005400000-89410000-3160000000150000001060000-17100000000000000937000000014000000000000000000100000-210000-9710000000000004655000090000085900000114600000025600000-12100000-121000054200004210000Items that will not be reclassified to profit or loss320000320000Items that will not be reclassified to profit or loss110000110000500001000000270000100000