Nityas Gems and Jewellery Q2 FY27: consolidated revenue Rs 7,430.20 lakh, PAT Rs 504.80 lakh

What the numbers show

• Net margin was 6.79% of revenue, down 228 bps from 9.08%.
• Total expenses rose 45.0% while revenue rose 39.5%.
• Cost of materials accounted for Rs 2,089.20 lakh of the Rs 2,142.10 lakh rise in total expenses (97%).
• Cost of materials took 81.8% of revenue, against 74.9% a year earlier.

• Revenue from operations (consolidated, Q2 FY27): Rs 7,430.20 lakh (Q2 FY26: Rs 5,327.70 lakh)
• Total income (I+II): Rs 7,528.60 lakh (Q2 FY26: Rs 5,340.50 lakh)
• Total expenses: Rs 6,901.30 lakh (Q2 FY26: Rs 4,759.20 lakh)
• Cost of materials consumed: Rs 6,077.60 lakh (Q2 FY26: Rs 3,988.40 lakh)
• Purchase of stock-in-trade: Rs 378.00 lakh (Q2 FY26: Rs 10.70 lakh)
• Changes in inventories of finished goods, work-in-progress and stock-in-trade: Rs (147.10) lakh (Q2 FY26: Rs 285.90 lakh)
• Manufacturing expenses: Rs 244.70 lakh (Q2 FY26: Rs 225.90 lakh)
• Employees benefit expense: Rs 125.60 lakh (Q2 FY26: Rs 67.90 lakh)
• Finance cost: Rs 63.90 lakh (Q2 FY26: Rs 38.80 lakh)
• Depreciation and amortisation expense: Rs 94.60 lakh (Q2 FY26: Rs 64.30 lakh)
• Other expenses: Rs 63.90 lakh (Q2 FY26: Rs 77.20 lakh)
• Profit before tax (PBT): Rs 627.30 lakh (Q2 FY26: Rs 581.30 lakh)
• Total tax expenses: Rs 122.50 lakh (Q2 FY26: Rs 97.90 lakh)
• Net profit (PAT): Rs 504.80 lakh (Q2 FY26: Rs 483.50 lakh)
• Basic EPS (not annualised, face value Rs 5): Rs 1.18 (Q2 FY26: Rs 1.33)
• Diluted EPS (not annualised, face value Rs 5): Rs 1.18 (Q2 FY26: Rs 1.33)

According to the unaudited consolidated statement of financial results for the quarter ended 30-09-2026 in the statement of financial results, Nityas Gems and Jewellery Limited reported higher revenue from operations of Rs 7,430.20 lakh compared with Rs 5,327.70 lakh in the corresponding quarter ended 30-09-2025. Total income, which includes other income, rose to Rs 7,528.60 lakh from Rs 5,340.50 lakh.

On the cost side, total expenses increased to Rs 6,901.30 lakh from Rs 4,759.20 lakh. Cost of materials consumed rose to Rs 6,077.60 lakh from Rs 3,988.40 lakh, while purchase of stock-in-trade increased to Rs 378.00 lakh from Rs 10.70 lakh. Changes in inventories of finished goods, work-in-progress and stock-in-trade moved to Rs (147.10) lakh from Rs 285.90 lakh. Employees benefit expense was Rs 125.60 lakh versus Rs 67.90 lakh, finance cost was Rs 63.90 lakh versus Rs 38.80 lakh, and depreciation and amortisation expense was Rs 94.60 lakh versus Rs 64.30 lakh. Other expenses were Rs 63.90 lakh compared with Rs 77.20 lakh in the year-ago quarter.

Profit before tax for the quarter was Rs 627.30 lakh, up from Rs 581.30 lakh in the corresponding previous quarter. After total tax expenses of Rs 122.50 lakh (Q2 FY26: Rs 97.90 lakh), net profit for the period stood at Rs 504.80 lakh compared with Rs 483.50 lakh a year earlier. Basic and diluted earnings per share (not annualised) were Rs 1.18, against Rs 1.33 in the corresponding quarter, based on a paid-up equity share capital of Rs 2,156.90 lakh (face value of Rs 5/- each) as shown in the statement of financial results.