Lypsa Gems Jewellery disclosed on April 07, 2026, that its promoters have not created any encumbrance on shares, directly or indirectly, during the financial year ended March 31, 2026. The confirmation was provided by Director Dipan Babulal Patwa on behalf of all promoters to ensure compliance with listing regulations.

The filing was submitted to BSE Limited and the National Stock Exchange of India Limited. It addresses the requirements of Regulation 31(4) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. This regulation mandates periodic disclosures regarding the status of shareholding by promoters to prevent any undisclosed pledges or liens that could affect corporate control.

The declaration confirms that the shareholding structure remains free of undisclosed financial charges or obligations for the specified period. This transparency is essential for maintaining investor confidence and adhering to the regulatory framework governing market transactions and takeover codes.

Aurus Gem Corporation Limited returned to profitability in the financial year ended March 31, 2026, posting a net profit of ₹173.10 lakh compared to a net loss of ₹1,517.47 lakh in the previous year. The turnaround was driven by a significant reduction in total expenses, which fell to ₹1,424.40 lakh from ₹3,188.08 lakh in FY25. Revenue from operations for the year stood at ₹1,472.38 lakh, while total income reached ₹1,595.42 lakh.

For the quarter ended March 31, 2026, the company reported a net profit of ₹34.66 lakh. Revenue from operations for the quarter was ₹176.68 lakh, and total income was ₹180.68 lakh. The basic and diluted earnings per share (EPS) for the year were recorded at ₹0.59, compared to a loss of ₹5.15 per share in the prior year.

Financial Performance

The company's financial results show a marked improvement in profitability metrics. The profit before tax for FY26 was ₹171.02 lakh, a shift from the loss before tax of ₹1,519.32 lakh in the previous year. Other income contributed ₹123.04 lakh to the total income for the year.

Balance Sheet and Cash Flows

As of March 31, 2026, the company's total assets stood at ₹6,852.96 lakh, an increase from ₹6,549.45 lakh in the previous year. Trade receivables accounted for a significant portion of current assets at ₹6,258.22 lakh. The total equity of the company improved to ₹1,816.98 lakh from ₹1,649.07 lakh.

The cash flow statement for the year indicates a net increase in cash and cash equivalents of ₹1.24 lakh. Cash generated from operations was negative at ₹165.89 lakh, primarily due to net changes in working capital. The company utilized ₹30.00 lakh in investing activities, mainly for the purchase of property, plant, and equipment.

Disclosures and Approvals

The Board of Directors approved the audited financial results at a meeting held on May 27, 2026. M/s B. B. Gusani & Associates, Chartered Accountants, audited the results and issued an unmodified opinion. The company reported no outstanding defaults on loans or debt securities as of the date of the filing. Related party transactions during the reporting period included loans and advances to key managerial personnel amounting to ₹1.37 crore.