Shukra Jewellery Limited announced its unaudited financial results for the third quarter ended December 31, 2025, showing a return to profitability despite mixed revenue performance. The Board of Directors approved the results in their meeting held on February 10, 2025.

Financial Performance Overview

The company's standalone financial results demonstrated improved profitability metrics during the quarter under review.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company showed contrasting trends compared to the previous year.

Segment-wise Business Performance

The company operates through two primary business segments - diamond business and real estate business. The segment-wise revenue breakdown for Q3FY26 shows:

Diamond Business:

• Revenue: ₹43.75 lakhs (Q3FY26) vs ₹14.54 lakhs (Q3FY25)
• Segment Result: ₹3.40 lakhs vs ₹8.09 lakhs

Real Estate Business:

• Revenue: Nil in Q3FY26
• Segment Result: Loss of ₹0.33 lakhs

Consolidated Results

The consolidated financial results mirror the standalone performance, indicating minimal impact from subsidiary operations. The consolidated revenue from operations stood at ₹43.75 lakhs for Q3FY26, identical to standalone figures. Net profit remained at ₹1.20 lakhs, while total comprehensive income was ₹1.73 lakhs compared to ₹19.08 lakhs in Q3FY25.

Balance Sheet Highlights

As of December 31, 2025, the company's financial position showed:

Shareholding Pattern

The company's shareholding structure remained stable during the quarter:

• Public shareholding: 78,12,900 shares (57.56%)
• Promoter and promoter group: 57,59,900 shares (42.44%)
• Total equity shares: 1,35,73,000 shares

The results were reviewed by the Audit Committee and approved by the Board of Directors. The limited review was conducted by statutory auditors M/s Jain & Golechha, Chartered Accountants, who provided an unqualified review report on both standalone and consolidated financial statements.

Shukra Jewellery Limited has reported a significant surge in its financial performance for the second quarter of the fiscal year 2025-26. The company's unaudited standalone financial results, approved by the Board of Directors on November 12, 2025, reveal substantial growth in revenue and profitability.

Key Financial Highlights

• Net Sales: Rs 108.06 crore for Q2 FY2026, up from Rs 20.32 crore in Q1 FY2026, marking a quarter-on-quarter growth of 431.00%.
• Net Profit: Rs 59.31 crore in Q2 FY2026, compared to Rs 4.10 crore in Q1 FY2026, showing a significant increase of 1,346.59%.
• Half-Year Performance: For H1 FY2026, net sales reached Rs 128.38 crore with a net profit of Rs 63.41 crore.
• Earnings Per Share (EPS): Basic EPS stood at Rs 0.44 for Q2 FY2026.

Segment-wise Performance

The company operates in two business segments:

1. Diamond Business: This segment contributed the entirety of the revenue, accounting for Rs 108.06 crore of net sales in Q2.
2. Real Estate Business: No revenue was reported from this segment for the quarter.

Financial Position

As of September 30, 2025:

Management Commentary

Chandrakant Shah, Chairman and Director of Shukra Jewellery Limited, stated, "We are pleased with the robust performance in Q2, which demonstrates the strength of our diamond business. The significant growth in revenue and profitability reflects our operational efficiency and strong market position."

Future Outlook

While the company has shown impressive growth, it's important to note that future performance may be subject to market conditions and other factors. Investors and stakeholders are advised to consider the broader economic context and industry trends when assessing the company's prospects.

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on November 12, 2025. The statutory auditors have carried out a limited review of these financial results.

Shukra Jewellery Limited continues to focus on its core diamond business while maintaining its presence in the real estate sector. The company's strong financial position and growth trajectory may position it well for future opportunities in both sectors.