Eighty Jewellers Limited reports ₹60.95 crore H1 income

Eighty Jewellers Limited reported total income of ₹60.95 crore and profit after tax of ₹5.92 crore for the half year ended September 30, 2026, according to unaudited results approved by its Board on November 14, 2026. The disclosure also showed a ₹1.53 crore reduction in cash and cash equivalents during the period.

What did Eighty Jewellers Limited report for H1 FY27?

Eighty Jewellers Limited reported total income of ₹60.95 crore for the half year ended September 30, 2026. Profit before tax stood at ₹7.52 crore, while profit after tax was ₹5.92 crore. Basic and diluted earnings per share were both reported at ₹5.80.

The Board considered and approved the unaudited half-year financial results at its meeting on November 14, 2026. The results were approved along with the Limited Review Report. The disclosure provides the company’s reported operating and financial position for the six-month period ending September 30.

The reported profit figure is after the company accounted for tax expenses. The source does not provide a detailed break-up of revenue segments, product categories, or tax components. It also does not provide a like-for-like comparison with the corresponding half year within the approved-results summary.

What do the reported balance-sheet figures show?

Eighty Jewellers reported total equity and liabilities of ₹84.01 crore as of September 30, 2026. Current assets accounted for ₹82.22 crore, while non-current assets stood at ₹1.79 crore, indicating that current assets formed the large majority of the reported asset base.

Share capital was ₹10.20 crore and reserves and surplus were ₹32.52 crore at the end of the reporting period. These figures are part of the company’s shareholder funds and indicate the balance-sheet position disclosed alongside the half-year results.

The financial statements show the company’s assets, liabilities and shareholder funds at a specific date rather than a movement over the half year. The available disclosure does not separately explain changes in inventory, receivables, borrowings, or other working-capital items.

How did cash flow move during the half year?

Eighty Jewellers recorded net cash outflow from operating activities of ₹1.55 crore during the half year ended September 30, 2026. This means the cash-flow statement reported a use of cash from operations over the period, despite the company reporting a profit after tax of ₹5.92 crore.

Investing activities generated net cash inflow of ₹1.23 crore, primarily linked in the disclosure to an increase in non-current investments. Financing activities resulted in a net cash outflow of ₹1.22 crore. Taken together, the three categories resulted in a net decrease of ₹1.53 crore in cash and cash equivalents.

Cash and cash equivalents closed at ₹1.43 crore on September 30, 2026. Profit and operating cash flow can differ because the cash-flow statement also reflects timing differences and balance-sheet movements. The results summary does not provide sufficient detail to identify the individual factors behind the operating cash outflow.

Why does the Board approval matter to investors?

The Board approval formalises Eighty Jewellers’ unaudited financial disclosure for the first half of FY27. The results were reviewed along with a Limited Review Report, which is relevant because listed companies are required to disclose periodic financial results under applicable listing requirements.

Before the meeting, the company had informed BSE on November 7, 2026, that its Board would meet on November 14 to consider the unaudited results for the half year ended September 30. The announcement also stated that the trading window for designated persons would remain closed until 48 hours after the results were made public.

For investors, the main reported figures are the ₹60.95 crore income, ₹5.92 crore profit after tax, ₹5.80 earnings per share and the cash-flow movement. The negative operating cash flow is also a relevant part of the disclosure because it provides a separate view of liquidity during the half year.

How does this update fit into Eighty Jewellers’ recent disclosures?

Eighty Jewellers had earlier reported profit after tax of ₹9.74 crore for the year ended March 31, 2026, compared with ₹1.85 crore for FY25. The company also reported earnings per share of ₹9.55 for FY26, compared with ₹1.82 in the preceding financial year.

The company’s audited results for the half year and year ended March 31, 2026 were approved by the Board on May 28, 2026. At its annual general meeting, shareholders also approved the audited financial statements for the year ended March 31, 2026 and the re-appointment of directors, according to the supplied disclosures.

The September 2026 results are unaudited and cover the first half of the subsequent financial year. They should therefore be considered separately from the audited FY26 figures, particularly because the source material does not provide a directly comparable prior-period income statement within the September 2026 results summary.

Conclusion

Eighty Jewellers Limited’s approved half-year results show ₹60.95 crore of total income, ₹5.92 crore of profit after tax and earnings per share of ₹5.80 for the period ended September 30, 2026. The balance sheet reported ₹84.01 crore in total equity and liabilities, while cash and cash equivalents declined by ₹1.53 crore to ₹1.43 crore.

Investors will next watch for subsequent statutory disclosures, including any further financial update that provides comparable period data and more detail on working-capital movements. The reported operating cash outflow of ₹1.55 crore and the closing cash balance remain relevant figures for assessing liquidity alongside the company’s reported profit.