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D.P. Abhushan Ltd

| Quarterly Financial Results Q3 FY 2025-26

BULLISH SENTIMENT

Report Source

23rd Jan 26

Summary : D. P. Abhushan Limited reported strong unaudited Q3 FY26 standalone financial results with significant profit and revenue growth.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Total expenses: INR 1,12,409.56 Lakh for Q3 FY26
  2. Cost of materials consumed: INR 21,866.07 Lakh
  3. Purchases of stock-in-trade: INR 95,020.04 Lakh
  4. Changes in inventories: INR (8,348.12) Lakh
  5. Employee benefit expense: INR 1,024.92 Lakh
  6. Finance Costs: INR 464.97 Lakh
  7. Depreciation and amortisation expense: INR 270.27 Lakh
  8. Other Expenses: INR 2,111.41 Lakh
  9. Net sales/Revenue from Operations: INR 1,22,237.69 Lakh for Q3 FY26
  10. Other Income: INR (0.25) Lakh for Q3 FY26
  11. Standalone financial results presented
  12. No subsidiaries, associates, or joint ventures as of Dec 31, 2025

Corporate Overview

  1. Wholesale and Retail Trade of Gems & Jewellery
  2. Manufacturing of Jewellery and Ornaments
  3. Gems & Jewellery (single reportable segment)

Risk Factors

  1. Unaudited results may have future adjustments.
  2. No consolidated results for subsidiaries.
  3. Market volatility for gems and jewellery.
  4. Regulatory changes in the sector.

Key Drivers

  1. Strong revenue growth in Q3 FY26.
  2. Significant increase in profit before tax.
  3. Improved basic earnings per share.
  4. Board approved unaudited financial results.

Auditor’s Report

  1. Limited Review Conclusion, not an audit opinion

Corporate Governance

  1. Audit Committee reviewed results
  2. Board of Directors approved results
D.P. Abhushan Ltd (DPABHUSHAN) Quarterly Report Analysis & Insights | Dhanarthi