Neogem India Limited Publishes Q1 and Q2 FY26 Unaudited Financial Results
Neogem India Limited published unaudited financial results for Q1 and Q2 FY26, showing continued operational challenges with net losses of ₹8.20 lakhs and ₹8.64 lakhs respectively. The company reported minimal operational income and maintains negative earnings per share across all periods. Half-year cumulative loss stood at ₹16.83 lakhs with equity capital remaining stable at ₹817.20 lakhs.
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Neogem India Limited has published its unaudited financial results for the first quarter ended June 30, 2025, and the second quarter and half-year ended September 30, 2025, in compliance with Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were published in Active Times (English) and Mumbai Lakshdeep (Marathi) newspapers on December 11, 2025.
Q1 FY26 Financial Performance
The company's performance for the first quarter ended June 30, 2025, reflected challenging operational conditions in the gems and jewellery segment.
| Metric | Q1 FY26 (Jun 30, 2025) | Q4 FY25 (Mar 31, 2025) | Q1 FY25 (Jun 30, 2024) |
|---|---|---|---|
| Total Income from Operations | ₹0.06 lakhs | ₹0.08 lakhs | ₹0.04 lakhs |
| Net Loss (Before Tax) | ₹8.20 lakhs | ₹6.55 lakhs | ₹7.67 lakhs |
| Net Loss (After Tax) | ₹8.20 lakhs | ₹6.55 lakhs | ₹7.67 lakhs |
| Basic EPS | ₹(0.10) | ₹(0.08) | ₹(0.09) |
| Diluted EPS | ₹(0.10) | ₹(0.08) | ₹(0.09) |
Q2 FY26 and Half-Year Results
The second quarter results showed further deterioration in operational performance, with the company reporting no income from operations during the period.
| Metric | Q2 FY26 (Sep 30, 2025) | Q1 FY26 (Jun 30, 2025) | Q2 FY25 (Sep 30, 2024) |
|---|---|---|---|
| Total Income from Operations | Nil | Nil | ₹0.00 lakhs |
| Net Loss (Before Tax) | ₹8.64 lakhs | ₹8.20 lakhs | ₹9.30 lakhs |
| Net Loss (After Tax) | ₹8.64 lakhs | ₹8.20 lakhs | ₹9.30 lakhs |
| Basic EPS | ₹(0.11) | ₹(0.10) | ₹(0.11) |
| Diluted EPS | ₹(0.11) | ₹(0.10) | ₹(0.11) |
Half-Year Cumulative Performance
For the half-year period ended September 30, 2025, the company's cumulative financial position showed:
| Parameter | H1 FY26 (Sep 30, 2025) | H1 FY25 (Sep 30, 2024) |
|---|---|---|
| Total Income from Operations | Nil | ₹0.04 lakhs |
| Cumulative Net Loss | ₹16.83 lakhs | ₹16.97 lakhs |
| Half-Year EPS (Basic & Diluted) | ₹(0.21) | ₹(0.21) |
Corporate Structure and Compliance
Neogem India Limited operates with a single business segment focused on manufacturing and sale of gems and jewellery. The company maintains an equity share capital of ₹817.20 lakhs with a face value of ₹10 per share, which remained unchanged across all reported periods. The financial results were reviewed by the Audit Committee and approved by the Board of Directors at meetings held on December 9, 2025.
Regulatory Compliance
The unaudited financial statements have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. The results are available on the BSE website and the company's official website at www.neogemindia.com . The company is registered under CIN: L36911MH1991PLC063357 with its registered office located at G-32, Gem & Jewellery Complex III, SEEPZ, Andheri (E), Mumbai.
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