Aayush Art and Bullion Reports 51% Surge in Half-Year Net Profit

Aayush Art and Bullion Limited (formerly known as AKM Creations Limited) has announced its unaudited financial results for the half-year ended September 30, 2025, showcasing a significant improvement in its performance.

Financial Highlights

The company reported a net profit of Rs. 36.65 lacs for the half-year, marking a substantial 51% increase from Rs. 24.30 lacs in the corresponding period of the previous year. This growth in profitability comes alongside a robust revenue performance, with revenue from operations reaching Rs. 4,772.23 crores.

Particulars (in lacs)	Half-Year Ended Sept 30, 2025	Half-Year Ended Sept 30, 2024	% Change
Revenue from Operations	4,772.23	4,719.00	1.13%
Net Profit	36.65	24.30	50.82%
Basic EPS (Rs.)	0.24	0.37	-35.14%

Operational Performance

The company's board of directors approved these unaudited financial results at a meeting held on November 13, 2025. The results reflect a slight increase in revenue from operations, growing from Rs. 4,719.00 lacs in the previous corresponding period to Rs. 4,772.23 lacs in the current half-year.

Asset Assignment

During the half-year, Aayush Art and Bullion Limited assigned loans and advances amounting to Rs. 9.18 crores at a consideration value of Rs. 8.26 crores. This transaction was executed through a deed of assignment dated September 28, 2025. The company has recognized the loss on this assignment under 'Other Expenses' in the Statement of Profit and Loss.

Balance Sheet Highlights

As of September 30, 2025, the company's total assets stood at Rs. 7,646.70 lacs, compared to Rs. 5,794.64 lacs at the end of the previous financial year. The company's equity share capital remained unchanged at Rs. 1,531.22 lacs.

Balance Sheet Highlights (in lacs)	As at Sept 30, 2025	As at March 31, 2025
Total Assets	7,646.70	5,794.64
Equity Share Capital	1,531.22	1,531.22
Other Equity	3,794.12	3,757.47

Cash Flow and Liquidity

The company's cash and cash equivalents at the end of the half-year stood at Rs. 69.29 lacs, compared to Rs. 76.72 lacs at the beginning of the period. This slight decrease in cash holdings may be attributed to various operational and investing activities during the period.

The financial results demonstrate Aayush Art and Bullion Limited's ability to improve its profitability despite challenging market conditions. The company's focus on operational efficiency and strategic asset management appears to be yielding positive results, as evidenced by the significant increase in net profit.

Investors and stakeholders may find encouragement in the company's improved performance, although it's important to note that these are unaudited results for a half-year period.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+0.11%	+1.93%	+2.81%	+23.83%	+163.98%	+735.32%

Aayush Art and Bullion , formerly known as AKM Creations Limited, has announced significant corporate decisions following a board meeting held on September 4. The company's Board of Directors convened to approve several key matters, including the notice for the 16th Annual General Meeting (AGM) and multiple director appointments.

Board Meeting Highlights

The board meeting, which lasted from 12:00 PM to 12:45 PM, was held at the company's registered office in Delhi. The following key decisions were made:

Approval of the notice for the 16th AGM for the financial year ended March 31.
Re-appointment of Mr. Piyush Parmar (DIN: 09634827), who retires by rotation.
Regularization of Mr. Bhavnaben Prahaladbhai Trivedi (DIN: 11048317) as a director.
Regularization of Mr. Afsar Khan Ismail (DIN: 11189994) as an independent director.
Appointment and subsequent regularization of Mr. Dharmesh Pravinbhai Sanghvi (DIN: 10297944) as an Additional Director (Non-Executive, Independent).
Approval to shift the registered office from Delhi to Gujarat, with consequent changes to the Memorandum of Association.
Appointment of M/S. Amit Saxena & Associates as scrutinizer for remote e-voting at the upcoming AGM.

New Independent Director Profile

Mr. Dharmesh Pravinbhai Sanghvi, appointed as an Additional Director (Non-Executive, Independent), brings valuable experience to the board. He is a Designated Partner at Arihant PMSC Foods LLP, where he has demonstrated expertise in strategic growth and operational excellence in the food processing industry. Mr. Sanghvi also serves as a Legal Advisor, offering insights on regulatory and compliance matters.

Annual General Meeting Details

The 16th AGM is scheduled for September 27, at 3:00 PM, to be held through Video Conferencing/Other Audio-Visual Means. Key dates related to the AGM include:

Event	Date
Book Closure	September 21-27 (both days inclusive)
Remote E-voting Period	September 24 (9:00 AM) to September 26 (5:00 PM)
Cut-off Date for E-voting Eligibility	September 20

Registered Office Relocation

In a strategic move, Aayush Art and Bullion has decided to shift its registered office from Delhi to Gujarat. This change will be reflected in the company's Memorandum of Association once approved by the shareholders at the upcoming AGM.

These developments signify Aayush Art and Bullion's commitment to corporate governance and strategic growth. Shareholders and investors are advised to take note of the important dates and participate in the upcoming AGM through the provided e-voting facility.