Bhakti Gems & Jewellery Limited has announced its unaudited financial results for the third quarter ended December 31, 2025, revealing a challenging operational environment with significant revenue contraction while maintaining profitability.

Financial Performance Overview

The company's Q3 FY26 performance showed mixed results with revenue pressures but sustained profit generation:

Operational Metrics

The company's expense management showed varied trends across different cost categories. Total expenses for the quarter stood at ₹959.20 lakh compared to ₹2280.01 lakh in the previous year, declining by 57.9%. Key expense components included purchase of stock-in-trade at ₹132.25 lakh and changes in inventories contributing ₹816.56 lakh to expenses.

Nine-Month Performance

For the nine-month period ended December 31, 2025, the company demonstrated resilience:

Balance Sheet Position

As of December 31, 2025, the company maintained a strong balance sheet structure with total assets of ₹2605.45 lakh compared to ₹2610.63 lakh as of March 31, 2025. The equity base remained stable at ₹1503.95 lakh in paid-up share capital, while other equity increased to ₹962.95 lakh from ₹915.33 lakh.

Corporate Governance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 12, 2026. The results have undergone limited review by Shah Karia & Associates, Chartered Accountants, who provided an unqualified review report dated February 12, 2026.

The company operates in the antique gold jewellery manufacturing segment and continues to focus on its core business activities within a single primary business segment.

Bhakti gems & jewellery Limited has announced that it has received in-principle approval from BSE Limited for changing its corporate name. The company informed the exchange about this development through a regulatory filing dated February 07, 2026, in compliance with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Name Change Details

The BSE has granted approval for the company to change its name from Bhakti Gems and Jewellery Limited to Guru Krupa Gems and Jewellery Limited. The approval was communicated through BSE's letter dated February 06, 2026, following the company's application submitted on January 20, 2026.

Regulatory Requirements and Next Steps

The in-principle approval is subject to the completion of several regulatory formalities. BSE has specified that the company must comply with Regulation 45 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (As Amended). Additionally, the company is required to make a formal name change application to the exchange after receiving approval from the Registrar of Companies (ROC).

The exchange will issue final approval for the name change subject to specified compliances. The company must also submit a certified true copy of the resolution for name change approved by shareholders when filing the name change application.

Company Information

Bhakti Gems and Jewellery Limited operates in the gems and jewellery sector and is headquartered in Ahmedabad, Gujarat. The company's registered office is located at FF/02, 413/1 Kalp Bhakti House, Nr Narayan Society, B/h Axis Bank, C G Road, Ashram Road P.O, Ahmedabad-380009, Gujarat. The announcement was signed by Akshay S Mehta, Managing Director of the company.

Exchange Conditions

BSE has reserved the right to withdraw its in-principle approval at any later stage if the information submitted is found to be incomplete, incorrect, misleading, or false. The approval may also be withdrawn for any contravention of Rules, Bye-laws and Regulations of the Exchange, Listing Agreement, or Guidelines/Regulations issued by statutory authorities.