Patdiam Jewellery Limited has disclosed its related party transactions for the half-year and financial year ended March 31, 2026, in a filing submitted to the Bombay Stock Exchange. The report outlines various transactions involving subsidiaries, director-partners, and key managerial personnel, adhering to Regulation 23(9) of the SEBI (LODR) Regulations, 2015. The disclosures highlight the company's financial engagements with entities where its directors are partners or relatives, as well as its wholly-owned subsidiary, Ancora Design Tradings LLC.

The filing categorizes transactions into purchases of goods or services, sales, job work expenses, and unsecured loans. Significant purchases were made from M/s Patdiam LLP and M/s Patdiam Jewels, where directors are partners. The company also engaged in substantial sales of goods or services to its wholly-owned subsidiary, Ancora Design Tradings LLC. Additionally, the report details unsecured loans taken from and provided to related parties, along with remuneration paid to the CFO and relatives of directors.

Related Party Transactions Overview

The following table summarizes the key related party transactions disclosed for the reporting period:

Financial Indebtedness and Guarantees

The disclosure also includes details of financial indebtedness and guarantees. M/s Patdiam Jewels, where directors are partners, had guarantees provided outstanding amounting to 120,000,000.00. The company reported no financial indebtedness in the form of loans or issuance of debt for most related parties, except for unsecured loans taken from M/s Zest Corporation and Ancora Design Tradings LLC. The opening and closing balances for these transactions were also provided, indicating the flow of funds during the financial year.

The filing was signed by P. L. Kakadia, Director, on behalf of Patdiam Jewellery Limited. The company requested the exchange to place the disclosure on its records, ensuring compliance with regulatory requirements.

Patdiam Jewellery Limited has deferred the approval of its audited financial results for the half-year and year ended March 31, 2026, as the audit of financial statements is still in progress. The Board of Directors, which met on May 30, 2026, approved the related party transactions for the period but noted that certain audit-related procedures are yet to be completed. Consequently, the Auditor's Report and Audited Financial Results could not be finalized.

The Board decided that a separate meeting will be convened to consider and approve the audited financial statements upon completion of the audit procedures. The results will be submitted to the stock exchange within the prescribed timelines thereafter. The trading window for dealing in the company's securities will remain closed for all designated persons and their immediate relatives until 48 hours after the declaration of the audited financial results.

The Board approved the related party transactions details for the half-year and financial year ended March 31, 2026, as reviewed by the Audit Committee. Significant transactions include purchases of goods or services from M/s Patdiam LLP, M/s Patdiam Jewels, and Ancora Design Tradings LLC. The company also engaged in unsecured loan transactions with M/s Zest Corporation, Ancora Design Tradings LLC, and Director Samir Kakadia.

Other transactions included job work expenses with M/s ZM Lifestyle Pvt. Ltd. and remuneration payments to key management personnel. The disclosures were submitted to the Bombay Stock Exchange (BSE Limited) under Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.