Board approves Sept 2026 standalone results; limited review report carries no qualification
Board meeting of Nov 03, 2026 approved the unaudited standalone results for the quarter and half year ended September 30, 2026, after Audit Committee review; the limited review report was taken on record.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 5990.56 | 2306.46 | +160% | 2922.51 | +105% |
| Total income | 5993.71 | 2309.44 | +160% | 2922.51 | +105% |
| Profit before tax | 33.53 | 18.82 | +78.2% | 13.59 | +147% |
| Profit after tax | 27.57 | 14.32 | +92.5% | 11.55 | +139% |
| Total comprehensive income | 27.57 | 14.32 | +92.5% | 11.55 | +139% |
| Basic EPS | 0.06 | 0.03 | +100% | 0.03 | +100% |
- Period
- Quarter Ended 30.09.2026
Auditor's review
Conclusion: Unmodified
Board outcome
Gautam Gems Ltd's Board met on November 03, 2026 and approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026. The Audit Committee had reviewed the results, and the limited review report from the statutory auditors, Shah Karia & Associates, Chartered Accountants, was considered and taken on record.
Auditor's conclusion
The review report carries no qualification. The auditors state that nothing has come to their attention that causes them to believe the statement contains a material misstatement or omits a required disclosure. A limited review gives moderate assurance and is not a full audit opinion.
Results at a glance (standalone, figures in lakh as printed)
- Revenue from operations: 5990.56 for the quarter ended September 30, 2026 and 8913.07 for the half year.
- Profit for the period: 27.57 for the quarter and 39.12 for the half year.
- Basic earnings per share: 0.06 for the quarter.
Balance sheet pointers (as at September 30, 2026, in lakh as printed)
- Total assets: 11306.99
- Inventories: 7512.66
Cash flow
- Net cash flow from operating activities for the half year ended September 30, 2026: 177.63 lakh.
Other points from the update
- The trading window has been closed with effect from October 1, 2026 and will remain closed until 48 hours after the declaration of the financial results.
- The meeting commenced at 13.00 IST and concluded at 15:30 IST.
- The results will be published in newspapers along with a QR code.
What a reader may keep in mind
These are standalone, unaudited numbers that have been reviewed, so the assurance level is that of a review rather than an audit. The company's business activity falls within a single primary business segment. Inventory and total assets are the balance sheet items a reader can compare with the next set of results.
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More numbers
- Revenue from operations, half year ended 30.09.2026 (Rs. in lakh)8913.07
- Profit for the period, half year ended 30.09.2026 (Rs. in lakh)39.12
- Total assets as at 30.09.2026 (Rs. in lakh)11306.99
- Inventories as at 30.09.2026 (Rs. in lakh)7512.66
- Net cash flow from operating activities, half year ended 30.09.2026 (Rs. in lakh)177.63
- Total income, latest quarter5993.71 (in Lakhs)
- Total income, year-ago quarter2309.44 (in Lakhs)
- Total income, previous quarter2922.51 (in Lakhs)
- Total comprehensive income, latest quarter27.57 (in Lakhs)
- Total comprehensive income, year-ago quarter14.32 (in Lakhs)
- Total comprehensive income, previous quarter11.55 (in Lakhs)
- Profit after tax, latest quarter27.57 (in Lakhs)
- Profit after tax, year-ago quarter14.32 (in Lakhs)
- Profit after tax, previous quarter11.55 (in Lakhs)
- Revenue from operations, latest quarter5990.56 (in Lakhs)
- Revenue from operations, year-ago quarter2306.46 (in Lakhs)
- Revenue from operations, previous quarter2922.51 (in Lakhs)
- Profit before tax, latest quarter33.53 (in Lakhs)
- Profit before tax, year-ago quarter18.82 (in Lakhs)
- Profit before tax, previous quarter13.59 (in Lakhs)
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