BSEResult13 Aug 2026 · 13 Aug 2026, 01:58 pm

Please find attached the Standalone Unaudited Financial Results for Q1FY2026-27.

Uday Jewellery Industries Ltd · 539518

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Uday Jewellery Industries Ltd has announced its standalone unaudited financial results for the quarter ended June 30, 2026. The company reported a net profit of ₹1067.14 lakhs, with revenue from operations at ₹14327.36 lakhs and total income at ₹14433.88 lakhs. The company's earnings per share (EPS) stood at ₹3.15.

Analysis Scores

Earnings Impact8/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk5/10
Liquidity Impact9/10
Market Sentiment5/10

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Uday Jewellery Industries Ltd - 539518 - Unaudited Financial Results For Quarter Ended 30-06-2026.

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Date: 13-08-2026 The General Manager, Department of Corporate Services, BSE Limited, 25th Floor, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001 Re: Unaudited Financial Results and Limited Review Report for the quarter ended June 30,2026 Ref: Scrip Code: 539518 |INE551B01012 Dear Sir/Madam, We are enclosing herewith the following documents in respect of the Unaudited Financial Results of the Company for the quarter ended June 30, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: 1. Unaudited Financial Results for the quarter ended June 30, 2026; and 2. Auditors’ Limited Review Report on the aforesaid Financial Results. The above documents are being submitted for your information and records in compliance with Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Thanking you, Yours faithfully For UDAY JEWELLERY INDUSTRIES LIMITED (SANJAY KUMAR SANGHI) Managing Director-Corporate Affairs DIN: 00629693 Encl: UFR and Limited Review Report UDAY JEWELLERY INDUSTRIES LTD REGD OFF:2ND FLOOR, 3-6-307/1,3-6-30712,3-6-308/1, HYDERGUDA MAIN ROAD, SIMPLE NATURAL SYSTEMS, BASHEER BAGH, HYDERABAD - 5OOOO4 CIN: L74900TG 1999PLC080813 Statement of Standalone Unaudited Results for the Quarter ended 30th June, 2026 In Lakhs Quarter Ended Year ended S.No Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Un-audited Audited Un-audited Audited (refer note (refer note no-4) no-5) Revenue from Operations 14327.36 22634.57 13363.83 72563.09 2 Other Income 106.52 403.77 7.22 799.50 3 Total Income 14433.88 23038.34 13371.04 73362.59 4 Exoenses: (a) Cost of material Consumed 11050.39 r 9613.09 992s.13 73943.95 (b)(Increase)/Decrease in stock-in-trade 923.06 700.30 1576.t6 (8,752.48) (c) Employee benefit expenses 480.34 526.11 193.52 1444.23 (d) Finance Cost 220.82 328.66 104.22 746.19 (e) Depreciation & amortisation 46.28 43.25 36.17 ts4.79 (f) Other Expenses 286.91 309.s8 187.03 965.29 Total Expenses 13007.80 21521.00 12022.24 68501.97 5 ProJit (+) / Loss O from Ordinary before exceptional items 1426.09 1517.33 1348.80 4860.62 (3 !4) 6 Exceptional items 7 ProJit (+) / Loss O from Ordinary Activities before fux (5 !6) 1426.09 1517.33 1348.80 4860.62 8 Tax expenses 3s8.95 451.16 339.49 1283.84 9 Net Profit (+) / Loss O from Ordinary Activities after tux 1067.14 1066.17 1009.31 3576.78 10 Other Comprehensive income A (i) ltems that will not be reclassified to profit or loss (1.3r) (1.31) (ii) Income tax relating to items that will not be reclassified to 0.33 0.33 Profit or Loss B (i) Items that will be reclassified to items that will be reclassified to profit or loss 1l Total Comprehensive Incomefor the period (Comprising 1067.14 1067.15 10093r 3577.76 ProJit(Loss) tnd Other Comprehensive Income for the period) (9+t0) 12 Paid-up Equity Share Capital 3,405.29 3,360.29 3,270.29 3,360.29 [face value ofthe share is Rs. 10/-] l3 Reserves excluding Revaluation Reserve's as per.Bdlance Sheet 17,302.33 of previous accounting year 14 Earnings Per Share(not annualised) 3.l5 3.17 3.09 10.78 (a) Basic (b)Diluted 3.15 3.17 3.09 10.78 Hyderabad Notes: These financial results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards (lnd AS) specified under section 133 of the Companies Act,20l3 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. These financial results have been prepared pursuant to the requirements of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and comply with the disclosure requirements co4tdined therein. The Chairman and the Managing Director of the Company has been identified as the Chief Operating Decision Maker 2 , (CODM) as defined by IND AS 108, "Operating Segment". The Company operates in one segment only; accordingly, segment information has not been separately disclosed. The above standalone financial results were reviewed and recommended by the Audit committee, later approved by the Board of Directors of the Company in their respective meetings held on 13-08-2026. These standalone unaudited financial results have been reviewed by the statutory auditors of the company and they have issued an unmodified conclusion on these standalone unaudited finanical results. The figures for quarter ended March 31,2026 are the balancing figure between the audited figures in respect of the full financial year ended March 31,2026 and the published unaudited year-to-date figures up to December 31, 2025 beingthe date of the end of the third quarter of the financial year which were subjected to a limited review, During the previous year, the National Company Law Tribunal (NCLT) approved the scheme of merger of Narabada Gems and Jewellery Limited (Transferor.Company) with Uday Jewellery lndustries Limited (Transferee Company) on 21.01.2026 with an appointed date as 01 .04.2024- As a result, the financial results for the prior quarter/period.of previous year have been restated to reflect the impact ofthe merger. Consequently, all figures have been adjusted to present the standalone performance of the combined entity and to comply with Indian Accounting Standards (Ind AS). The figures for corresponding previous year have been re-grouped/re-classified wherever necessary to make them comparable with the present results. For and on behalf of Board of Directors Place: Hyderabad Date : 13.08.2026 Chairman & DIN:00629693 Htdsrabad ANANT RAO & MALLIK INDIA Chartered Accountants Since 1983 # 8-409 / 410, Kushal Towers, Khairatabad, Hyderabad-500004, Phone: 040-23320286 E-mail: armcas@gmail com Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors UDAY JEWELLERY INDUSTRIES LIMITED We have reviewed the accompanying statement of unaudited Standalone Financial Results of UDAY JEWELLERY INDUSTRIES LIMITED ("the Company") for the Quarter ended June 30, 2026, ("the Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulation"). The Company's lVIanagement is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34, (Ind AS 34), "Interim Financial Reporting", prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, 'Review of Interim 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 Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act,2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an [Showing first 8,000 characters — download PDF for full document]