Narbada gems & jewellery Limited has delivered robust financial performance for the quarter ended December 31, 2025, demonstrating strong growth across key metrics. The jewelry company's results showcase sustained momentum in both quarterly and nine-month performance periods.

Quarterly Financial Performance

The company's Q3FY26 results reflect solid operational execution with notable improvements in profitability metrics. Revenue growth remained steady while profit margins expanded significantly during the quarter.

Nine-Month Performance Highlights

The company's nine-month performance for the period ended December 31, 2025, demonstrates exceptional growth momentum with significant improvements across all financial parameters.

Sequential Quarter Analysis

Comparing Q3FY26 with the previous quarter Q2FY26, the company experienced some moderation in performance metrics. Total income decreased from ₹2633.61 lakhs in Q2FY26 to ₹2255.34 lakhs in Q3FY26. Net profit after tax also declined from ₹299.52 lakhs to ₹183.17 lakhs sequentially, while earnings per share reduced from ₹1.42 to ₹0.87.

Corporate Governance and Compliance

The unaudited financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on February 3, 2026. The company published these results in The Financial Express (English) and Namasthe Telangana (Telugu) newspapers on February 4, 2026, ensuring compliance with Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Financial Metrics

The company maintains a stable equity share capital of ₹2115.73 lakhs throughout all reported periods. The statutory auditors conducted a limited review of the results and issued an unmodified opinion, confirming the reliability of the financial statements. The company operates as a single segment business under the guidance of its Chairman and Managing Director, who serves as the Chief Operating Decision Maker as defined by IND AS 108.

Narbada gems & jewellery Limited has announced the reconstitution of its Internal Complaints Committee (ICC) following a board resolution passed on January 24, 2026. The decision was communicated to BSE Limited as part of the company's compliance obligations under SEBI regulations.

Committee Composition and Structure

The newly reconstituted Internal Complaints Committee comprises five members appointed under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. The committee structure is as follows:

Regulatory Compliance

The Board of Directors approved this reconstitution through a circular resolution process, demonstrating the company's commitment to maintaining proper governance structures. This action ensures compliance with the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, which mandates organizations to establish Internal Complaints Committees.

The company has fulfilled its disclosure obligations under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, by promptly informing the stock exchange of this corporate governance development. Managing Director Sanjay Kumar Sanghi signed the communication to BSE Limited, confirming the board's approval of the committee reconstitution.

Corporate Governance Framework

The establishment of a properly constituted Internal Complaints Committee represents an essential component of corporate governance for listed companies. The committee serves as a mechanism for addressing workplace harassment complaints and ensuring a safe working environment for employees. With the inclusion of an external member, Ms. K. Venkat Lakshmi, the committee maintains the required independence and expertise to handle sensitive workplace matters effectively.