Gautam Gems Limited Reports 39.2% Growth in Q2 Net Profit

Gautam Gems Limited has announced its unaudited financial results for the second quarter and half-year ended September 30, 2025, showcasing robust growth in revenue and profitability.

Q2 FY2026 Highlights

The company reported a significant year-on-year increase in its quarterly performance:

Metric (₹ in lakhs)	Q2 FY2026	Q2 FY2025	YoY Change
Revenue from Operations	2306.46	1655.28	39.3%
Net Profit	14.32	10.29	39.2%
Basic EPS (₹)	0.03	0.02	50.0%

H1 FY2026 Performance

For the half-year ended September 30, 2025, Gautam Gems Limited demonstrated steady growth:

Metric (₹ in lakhs)	H1 FY2026	H1 FY2025	YoY Change
Revenue from Operations	4654.38	4246.18	9.6%
Net Profit	20.78	16.70	24.4%
Basic EPS (₹)	0.05	0.04	25.0%

Financial Position

As of September 30, 2025, the company's balance sheet showed:

Total Assets: ₹7,641.55 lakhs (up from ₹7,109.34 lakhs as of March 31, 2025)
Inventories: ₹5,025.59 lakhs (increased from ₹4,324.00 lakhs)
Total Equity: ₹5,154.71 lakhs (compared to ₹5,127.43 lakhs)

Management Commentary

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 17, 2025. The company's Managing Director, Gautam P. Sheth, signed off on the results.

Auditor's Review

Shah Karia & Associates, Chartered Accountants, conducted an independent review of the quarterly unaudited financial results. Their review report, dated October 17, 2025, stated that nothing has come to their attention that causes them to believe that the financial statements do not present a true and fair view in accordance with applicable accounting standards and other recognized accounting practices and policies.

Gautam Gems Limited's performance in Q2 FY2026 reflects positively on its operational efficiency and market position in the gems and jewelry sector. The company's growth in revenue and profitability demonstrates its resilience in current market conditions.

The increase in total assets and inventory levels may indicate preparation for anticipated future demand. However, investors should consider market risks and economic factors that may impact future performance.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+1.67%	+5.20%	+4.94%	-7.81%	-19.81%	-80.19%

Gautam Gems Limited , a prominent player in the gems and jewelry sector, has announced its financial results for the quarter ended June 30, 2025, showing a turnaround to profitability. The company also provided an update on its pending overseas investment in the United Kingdom.

Financial Performance

For the quarter ended June 30, 2025, Gautam Gems reported:

Particulars (in ₹ lakhs)	Q1 FY2026	Q1 FY2025	Change
Revenue from Operations	7,547.92	7,550.90	-0.04%
Total Income	7,547.93	7,550.90	-0.04%
Profit Before Tax	8.46	(8.41)	N/A
Profit After Tax	6.46	(14.59)	N/A

The company's revenue from operations remained relatively stable at ₹7,547.92 lakhs compared to ₹7,550.90 lakhs in the same quarter of the previous year. Notably, Gautam Gems turned profitable with a profit after tax of ₹6.46 lakhs, a significant improvement from the loss of ₹14.59 lakhs reported in the corresponding quarter last year.

Update on Overseas Investment

Gautam Gems provided an update on its Overseas Direct Investment (ODI) in AG Corporation Ltd, a company registered in the United Kingdom. The Board of Directors had previously approved this investment on September 24, 2024. Key points from the update include:

Regulatory Approvals Pending: Several regulatory approvals and procedural formalities are still pending for the completion of the ODI transaction.
Remittance Status: The remittance of £100,000 towards the share capital of AG Corporation Ltd has not yet been executed.
Subsidiary Status: Due to the pending remittance, AG Corporation Ltd is not yet recognized as a Wholly Owned Subsidiary (WOS) of Gautam Gems Limited under applicable Indian accounting standards, the Companies Act, 2013, and SEBI regulations.
Future Steps: The company is in the process of completing the remittance in accordance with applicable FEMA guidelines and will make further disclosures once the transaction is completed and the Wholly Owned Subsidiary status becomes effective.
Investment Details: Once the remittance is completed, Gautam Gems will hold 100% shareholding in AG Corporation Ltd, which was incorporated in 2023 and has not yet commenced operations.

Gautam P. Sheth, Managing Director of Gautam Gems Limited, is also a Director in AG Corporation Ltd, indicating a related party transaction.

The company's Board of Directors reviewed and approved these results in their meeting held on August 11, 2025. The financial results were subject to a limited review by the statutory auditors, M/s. AKGVG & Associates, Chartered Accountants.

Gautam Gems continues to navigate the complexities of international expansion while maintaining its focus on operational performance in the domestic market. The company's return to profitability in this quarter, coupled with its strategic moves for overseas investment, signals its commitment to growth and shareholder value creation.