Aurus Gem Corporation LimitedQ1 FY27 Results & Financial Update
Aurus Gem Corporation Limited: Q1 FY27 standalone results and company financials – revenue ₹2.37 Cr, PAT ₹0.07 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
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Quarterly Results AnalysisExplore Aurus Gem Corporation Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
Aurus Gem Corporation Limited reported a revenue from operations of INR 2.37 crore (INR 236.69 lakhs) for the quarter ended June 30, 2026.
Total income for Q1 FY27 matched revenue from operations at INR 2.37 crore, as no other income was recorded during the period.
Profit before tax (PBT) and profit after tax (PAT) both stood at INR 0.0749 crore (INR 7.49 lakhs) for the quarter, resulting in a PAT margin of approximately 3.16%.
Basic and diluted earnings per share (EPS) for the quarter were reported at INR 0.03 each on a face value of INR 10 per share, with shares not annualized.
Total expenses for the period reached INR 2.29 crore (INR 229.20 lakhs), driven primarily by the cost of materials consumed or purchase of stock-in-trade amounting to INR 1.92 crore.
The company did not record any current tax or deferred tax expense during the quarter, noting in financial footnotes that provisions for current and deferred tax will be made at the end of the financial year.
Profit after tax was ₹0.07 Cr for the reported quarter. EPS was ₹0.03 for the reported quarter.
01 · Business model
What does Aurus Gem Corporation do?
Aurus Gem Corporation Limited (formerly known as Lypsa Gems & Jewellery Limited) is engaged in the gems and jewellery sector, operating primarily out of its corporate office in Girgaon, Mumbai, and registered office in Banaskantha, Gujarat.
The company handles trading and distribution activities within the gems and jewellery domain, managing inventory cycles and input materials relative to stock-in-trade.
Operations are structured on a standalone reporting basis, complying with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013.
The business model centers around procuring raw materials or trading stock, managing inventories, and realizing revenues through commercial sales within its single operating segment.
02 · Historical context
What shaped the business before this quarter
The company formally operates under the name Aurus Gem Corporation Limited, having previously been known as Lypsa Gems & Jewellery Limited.
03 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹2.37 Cr |
| Total income | ₹2.37 Cr |
| Profit before tax | ₹0.07 Cr |
| Profit after tax | ₹0.07 Cr |
| EPS | ₹0.03 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 3.2% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 3.2% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
04 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations for Q1 FY27 was recorded at INR 2.37 crore (INR 236.69 lakhs), reflecting the top-line realization from the company's trading and gems distribution activities.
What drove margins
Cost of materials consumed and purchase of stock-in-trade stood at INR 1.92 crore, forming the single largest expense block for the quarter.
Changes in inventories of finished goods, work-in-progress, and stock-in-trade contributed an expense impact of INR 0.0702 crore.
Employee benefits expense was reported at INR 0.0942 crore, while other expenses stood at INR 0.1532 crore during the quarter.
Depreciation and amortization expenses were stable at INR 0.0506 crore, while finance costs remained negligible at INR 0.0001 crore.
05 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates in a single business segment, rendering segment reporting under Accounting Standard 17 unnecessary as confirmed by the statutory auditors.
06 · Reported developments
What changed operationally
The company maintained a positive net profit position, reporting a PAT of INR 0.0749 crore for Q1 FY27.
07 · Items worth noticing
The line items that can distort a quick read
No tax expense was recognized in Q1 FY27, with the company noting that provisions for current and deferred tax will be finalized at the end of the financial year.
08 · Cash flow & balance sheet
Profit is one thing. Cash and funding tell another part of the story.
Capital allocation & funding
Finance costs were reported at an insignificant INR 0.0001 crore (INR 1,000) for the quarter, indicating minimal debt-servicing overhead.
09 · Beyond the numbers
What changed beyond the numbers
Reported update
Statutory Auditor Review
The unaudited standalone financial results for the quarter ended June 30, 2026, were subjected to a limited review by statutory auditors B.B. Gusani & Associates and approved by the Board of Directors on August 14, 2026.
10 · Key Q&A
The quarter, answered directly
What does Aurus Gem Corporation do?
Aurus Gem Corporation Limited (formerly known as Lypsa Gems & Jewellery Limited) is engaged in the gems and jewellery sector, operating primarily out of its corporate office in Girgaon, Mumbai, and registered office in Banaskantha, Gujarat.
What is the clearest takeaway from Q1 FY27?
Aurus Gem Corporation Limited reported a revenue from operations of INR 2.37 crore (INR 236.69 lakhs) for the quarter ended June 30, 2026.
What drove revenue or demand?
Revenue from operations for Q1 FY27 was recorded at INR 2.37 crore (INR 236.69 lakhs), reflecting the top-line realization from the company's trading and gems distribution activities.
What mattered most for margins or profitability?
Cost of materials consumed and purchase of stock-in-trade stood at INR 1.92 crore, forming the single largest expense block for the quarter.
What changed operationally beyond the headline numbers?
The unaudited standalone financial results for the quarter ended June 30, 2026, were subjected to a limited review by statutory auditors B.B. Gusani & Associates and approved by the Board of Directors on August 14, 2026.
What should the next disclosure help confirm?
Monitoring the company's commitment to account for current and deferred tax provisions at the conclusion of the financial year.
11 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Starting point
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Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.
Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
Scenario output
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Profit change vs base₹0 cr (0%)
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The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
12 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Annual Tax Provisioning: Monitoring the company's commitment to account for current and deferred tax provisions at the conclusion of the financial year.
- 02
Subsequent Performance: Tracking subsequent quarterly revenue realizations and inventory adjustments in future financial disclosures.
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