BSEResult4d ago · 4 Nov 2026, 01:14 pm
Unaudited Standalone Financial Results for the half year ended September 30, 2026. Detailed results are enclosed herewith.
Shoora Designs Ltd · 543970
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Shoora Designs Ltd has announced its unaudited standalone financial results for the half year ended September 30, 2026, with revenue from operations at Rs. 952.03 lakhs and profit before tax at Rs. 31.96 lakhs.
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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact5/10
Market Sentiment5/10
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Shoora Designs Ltd - 543970 - Unaudited Standalone Financial Result For The Half Year Ended On September 30, 2026
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O +9190047 46705
SHOORA \&)}\L f "DESIGNS Lc ivireo &© winmfos@srhosoriaadersiegncs.ocmom
GST :- 24ABFCS6169M1ZS
«— Luxury Diamonds & Jewellery Craftmanship —s CIN - L74110GI2021PLCI20894
Date: 04/11/2026
The Department of Corporate Services;
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai-400001
Script ID/ Code : SHOORA/543970
Subject: Unaudited Standalone Financial Result for the Half Year ended on September 30,
2026
Ref. No. Regulation 30 and 33 of the SEBI (Listing Obligation and Disclosure
Requirements) Regulations, 2015.
Dear Sir/Madam,
The Board of Directors of the Company at their Meeting held on Wednesday, November 04, 2026 at
11:00 A.M. at the Registered office of the Company situated at Diamond Apartments Co-op Housing
Society, LT H No. 7/3388/A, 6th floor, C/1, 601, Haththupura Char Rasta, Surat-395003 have inter alia
discussed and approved following major business:
1. Considered and approved Standalone Unaudited Financial Results along with Limited Review
Report thereon for the half year ended on September 30, 2026.
Limited Review report and financial results are enclosed herewith.
Kindly take the above information on record.
Thanking you,
Yours faithfully,
FOR, SHOORA DESIGNS LIMITED
Priti Mohata
Company Secretary & Compliance Officer
M. No.: A36910
Place: Surat
@ Regd. Office : Diamond Apartments Co Op H Soc LT, H No 7/3388/A B 6th Floor, @ Factory : 211, Nagjibhudar's Pole, Mandvi's Pole,
C/1, 601, Haththupura Chzr Rasta, Saiyedpura, Surat — 395003, Gujarat, India. Manek Chowk, Jamalpur, Ahmedabad, Gujarat, 380001
TGB & ASSOCIATES “
CHARTERED ACCOUNTANTS
INDIA
Ph.: 0261-4055577 catgbandassociates@gmail.com
Auditor's Limited Review Report on unaudited Financial results of Shoora Designs Limited,
for the Half year ended 30% September ‘26 pursuant to Regulation 33 of Securities and
Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations,
2015.
The Board of Directors of,
Shoora Designs Limited
We have reviewed the accompanying the statement of unaudited financial results of Shoora
Designs Limited for the half year ended 30* September ‘26. The Financial Statement is the
responsibility of the Company’s Management and has been approved by the Board of Directors.
Our responsibility is to issue a report on this financial statement based on the review.
We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410
“Review ofI nterim Financial Information performed by the independent Auditor of the Entity”,
issued by the institute of Chartered Accountants of India. This standard requires that we plan and
perform the review to obtain moderate assurance as to whether the financial statements are free
of material misstatement. A review is limited primary to inquire of company personnel and
analytical procedures applied to financial data and thus provides less assurance than an audit. We
have not performed an audit and accordingly, we do not express an audit opinion.
Based on our review conducted as stated above, nothing has come to our attention that causes us
to believe that the accompanying statement of unaudited financial results prepared in accordance
with applicable standards and other recognized accounting practices and policies has not
disclosed the information require to be disclosed in terms of Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is
to be disclosed, or that it contains any material misstatement.
For, TGB & Associates
F.R No: 140702W
Chartered Accountants
CA Sagar C. Tank
Partner
M No.: 166037
UDIN -26166037BKFIAU1399
Date: 4t November '26
Place: Surat
LH.O. : 1609/1610, EXCELLENT BUSINESS HUB, OPP. VENUS HOSPITAL, LALDARWAJA, SURAT, GUJARAT - 395004.
SHOORA DESIGNS LIMITED
Diamond Apts. Co-Op Hsg Society Ltd, H No. 7/3388/A, th Floor C/1, 601 Haththpura Char Rasta, Surat
CIN : L74110GJ2021PLC120894
PROFIT & LOSS STATEMENT FOR THE HALF YEAR ENDED 30TH SEPTEMBER, 2026
Rs. In lakhs {unless otherwise stated)
For Half year Ended For Year Ended
2% Particulars 30th September, 2026 315t March, 2026 _30th September, 2025 315t March, 2026
Mo, Unaudited Audited Unaudited Audited
1 Incomes
Revenue from operations 95203 988.14 189.74 1,177.88
Other Income - - 695
Total Income 952.03 189.74 1,184.83
I Expenses:
Cost of Material Consumed 20550 180.42 7670 25712
Purchase of Stock in Trade 40739 742.80 49039 123319
Changes in inventories of finished goods, work-in-progress and
Stock-in-Trade 27575 3937 (400.62) (361.25)
Employee Benefit Expense 2131 1698 1397 2095
Financial Costs .01 008 - 0.06
Depreciation and Amortization Expense 1.66 212 206 418
Total Expenses 836 11.65 452 16.17
Total Expenses 920.07 993.40 187.02 1,180.42
1t Profit Before Tax (PBT) 3196 1.69 272 4.41
IV Taxexpense:
(1) Carrent tax 809 050 077 128
(2) Deferred Tax Asset/ (Liability) {0.05) (0.09) (0.08) ©@17)
{3) Income Tax of Earlier year 2 (0.34) = (0.34)
Total Tax expense 804 0.07 070 0.77
V Profit/(Loss) for the period (1-IV) 23.93 1.62 2.03 3.64
VI Paid-up Equity Share Capital 462.37 462.37 462.37 46237
VIl Reserves znd Surplus 154173
VI Earning per equity share;
(1) Basic 052 0.03 0.04 008
{2) Diluted 052 0.03 0.04 0.08
Notes for Financial Results
1) The financial Resuits are prepared in accordance with the Accounting Standard Prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the
Companies (Accounting) Rules, 2014 {as amended) and other recognised accounting practices and policies, as applicable
2) The above unaudited financials of M/s. Shoora Designs Limited {the company) for the half year ended 30th September, 2026 were reviewed by audit committee and
were approved and taken on record by Board of Directors in their meeting held on 04th November, 2026. Mr. Satish Kalubhai Kansodariya (Managing Director) is
authorized by the board of directors for signing of the financials results.
3) Company is engaged in Manufacturing and trading of diamonds majorly in Surat, Gujarat. Operations of the Company include sourcing of rough, polished and uncut
diamonds from primary and secondary source suppliers in the domestic market and sale of diamond to the retails and wholesale operations in Gujarat and Mumbai. Single
segment hence segment reporting is not applicable to Company.
) Previous year's/period’s figure have been regrouped/rearranged/reclassified wherever necessary, to make them comparable with the figures of the current period
5) In accordance with regulation 33 of SEBI (LODR) Regulation 2015, the above resuits have been reviewed by the Statutory Auditors of the Company.
6) The Status of investor's complaints during the Year ended on 30th September, 2026as under:-
Complaints pending at the beginning of the period Wil
Complaints received during the period wil
Complaints disposed of during the period Nil
Complaints unresolved at the end of the period Nl
Satish Kalubhai Kansodariya
Place: Surat Managing Director
Date: 04th November, 2026 DIN: 08444459
SHOORA DESIGNS LIMITED
Diamond Apts. Co-Op Hsg Society Ltd, H No. 7/3388/A, 6th Floor C/1, 601 Haththpura Char Rasta, Surat
CIN : L74110GJ2021PLC120894
BALANCE SHEET AS AT 30TH SEPTEMBER, 2026
Rs. In lakhs {unless otherwise stated)
< Asat As at
P tiatilars 31st September, 2026 31st March, 2026
1. EQUITY AND LIABILITIES
(1) Shareholder's Funds
(a) Share Capital 462.37 462.37
(b) Reserves and Surplus 1,565.64 1,541.73
Total Equity 2,028.01 2,004.10
(2) Current Liabilities
(a) Short-Term Borrowings 71.51 71.35
(b) Trade Payable
i) Total outstanding dues of micro enterprise and small enterprise 0.59 -
i) Total outstanding dues other than micro enterprise and small
enterprise 60.06 18.51
(c) Other Current Liabilities 1.06 12.52
(d) Short-Term Provisions 10.17 1.87
Total Current Liabilities 143.39 104.25
TOTAL EQUITY & LIABILITIES 2,171.40 2,108.35
ILASSETS
(1) Non-Current Assets
(a) Property, Plant & Equipment & Intangible Assets
(i) Property, Plant & Equipmen
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