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Dossier · SWARNSARITA JEWELS IND L · 22 September 2026Page 1 of 3
Company Dossier
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SWARNSARITA JEWELS IND L
NSE: SWARNSAR · BSE: 526365
Consumer Discretionary › Consumer Durables › Consumer Durables › Gems, Jewellery And Watches

SWARNSARITA JEWELS IND L

StateQ4 FY26 filed
Last close · 20 Sept 202637.50
Market cap0.1k cr
TTM P/E · P/B · EV/EBITDA3.6 · 0.56 · 6.5

Designs, manufactures and trades in gold and precious-metal jewellery, with the Jewellery segment accounting for the entirety of segment revenue reported in the period. For the year ended 31 March 2026 (FY26), consolidated revenue stood at Rs. 868.21 crore with net profit of Rs. 12.14 crore; the Jewellery segment reported Rs. 878.30 crore of segment revenue (FY26, period-end 31 March 2026). A separate Rental Income stream contributed a negligible Rs. 0.24 crore in the quarter ended 31 March 2026. The cost base is dominated by raw materials — gold and other precious-metal inputs — at 97.1% of revenue in FY26, leaving an EBITDA margin of 2.65% and very thin net margins. The company is run from Zaveri Bazaar in Mumbai and consolidates a wholly-owned subsidiary, Swarnsarita Trading Private Limited. Promoters — the Chordia family and Swarnsarita Jewellers Private Limited (Person Acting in Concert) — held 60.20% of equity after an April 2026 open offer. AR · MarketPing reader · 2026-08-02

Revenue streams, as the annual report describes them. Jewellery (100%), Rental Income. Asset-light jewellery manufacturing and trading with very thin margins driven by precious-metal input costs.

What a broker report prints here — the analyst's thesis. This dossier prints the filed record instead; the narrative read of the latest results, the guidance ledger and the earnings-call summary are the composer's sections (INSTITUTIONAL-PLAN.md M3) and are not yet produced.

Exhibit 1: Financial summary, FY22FY26 (all audited; no estimate years)

₹ crore · consolidatedFY22FY23FY24FY25FY26
Revenue841840770761868
EBITDA (ex other income)1013141516
margin %1.11.61.82.01.8
Owners' profit70000
EPS, as reported (₹)3.593.012.302.545.75
ROE % · ROCE %6.7 · 13.15.3 · 11.83.9 · 11.54.1 · 12.18.7 · 15.9
Debt / equity (x)1.131.030.880.670.51
Cash from operations8961313
Capex(0)(0)(2)(1)(0)
Source: SEBI results XBRL as filed with BSE/NSE; EBITDA excludes other income.
Every figure is a filed number or a ratio over filed numbers · No rating, target or fair value is expressed · Disclosures on the last pagemarketping.in
Dossier · SWARNSARITA JEWELS IND L · 22 September 2026Page 2 of 3

Exhibit 2: Quarterly performance, last 8 quarters

₹ croreQ1 FY25Q2 FY25Q3 FY25Q4 FY25Q1 FY26Q2 FY26Q3 FY26Q4 FY26
Revenue155230219158152262218237
Profit before tax813(4)892(3)
Net profit612(4)672(7)
EPS (₹)2.990.351.101.852.903.270.803.32
Source: quarterly results as filed; the balance sheet is filed half-yearly and is not repeated here.

Exhibit 3: Segment revenue, FY26

SegmentRevenue, ₹ croreShare %
Jewellery46252.6
Rental Income00.0
JEWELLERY26329.9
RENTAL INCOME00.0
jewellary15317.4
trading00.0
Total, before eliminations879100.0
Source: the filed segment block, four quarters summed.

Exhibit 4: Peers — basic industry group, by market cap

CompanyM.cap ₹ crP/EP/BEV/EBITDAROE %ROCE %Rev CAGR 5y %EBITDA m. %
Khazanchi Jewellers Limited1,82612.95.7128.037.76.8
PNGS GARGI FASHION JEWELLERY L60712.84.2822.127.030.4
UDAY JEWELLERY INDS. LTD.51719.62.4917.223.18.3
KD GREEN INDUSTRIES LTD30119.24.1933.57.08.616.5
GOLKUNDA DIAMONDS & JEWELLERY22416.42.7917.120.79.0
AJC Jewel Manufacturers Limite18945.328.7
Ashapuri Gold Ornament Limited1487.20.8911.115.011.4
Patdiam Jewellery Limited1407.5
Source: exchange data and filed statements via the screener; multiples at current prices.

Exhibit 5: Where the company sits in its group

MetricCompanyGroup medianRankBetter than
P/E (TTM)3.612.911 of 5481%
P/B0.60.910 of 3775%
ROCE11.73.916 of 5271%
ROE8.72.513 of 4069%
Debt / Equity0.50.130 of 4026%
EBITDA margin(0.3)6.828 of 3521%
Revenue growth49.913.810 of 3674%
Profit growth(70.8)1.423 of 3433%
Market cap782612 of 5479%
Source: MarketPing peer ranks; a rank is a measurement, not a view.
Every figure is a filed number or a ratio over filed numbers · No rating, target or fair value is expressed · Disclosures on the last pagemarketping.in
Dossier · SWARNSARITA JEWELS IND L · 22 September 2026Page 3 of 3

Exhibit 6: Filings of the last 90 days, with the measured price reaction

Date · filingCategoryImportance1-day %5-day %
16 Sept 2026 · Two promoters seek reclassification to Public categoryownership changesmedium
31 Aug 2026 · Swarnsarita Jewels: Director appointments at 34th AGMmanagement changesmedium
29 Aug 2026 · Swarnsarita Jewels 34th AGM: all 5 resolutions passed with over 96 percent supportboard shareholder meetingslow
29 Aug 2026 · 34th AGM Results: All 5 Resolutions Approved at Swarnsarita Jewelsboard shareholder meetingslow
27 Aug 2026 · 34th AGM held on 27 Aug 2026; five resolutions passedboard shareholder meetingslow
25 Aug 2026 · Corrigendum to AGM Notice - Special Resolution change for director appointmentboard shareholder meetingslow
25 Aug 2026 · Corrigendum to 34th AGM Notice - Resolution Type Correction for Director Appointmentboard shareholder meetingslow
8 Aug 2026 · Board meeting on 14 Aug 2026 to consider Q1 FY27 resultsresultslow
4 Aug 2026 · Two promoters seek reclassification to public categoryownership changesmedium
4 Aug 2026 · Notice of 34th AGM published in newspaperscomplianceminimal
Source: exchange announcements; reaction = close-to-close from the filing's session.

How to read this document

Where a broker report showsThis document showsWhy
A rating (BUY / ADD / REDUCE / SELL)A state: the latest filed quarter and the measured reactionsan event is a fact; a rating is an opinion that requires SEBI RA registration
A target price and upsideThe current price and the multiples against the groupa target is a forecast; a multiple is a measurement
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Sources, method and disclosures

This document is a statistical summary of publicly filed information and market data, prepared by software from primary sources: SEBI results XBRL filed with BSE and NSE, LODR disclosures, shareholding patterns, exchange price data. It contains no research recommendation, no price target and no opinion on the merits of any security, and is not a research report within the meaning of the SEBI (Research Analysts) Regulations, 2014, Regulation 2(1)(w)(vii). Financial statements are as filed (consolidated where the company files consolidated results). Ratios are computed over filed lines. Where a figure is unavailable the table shows a dash rather than an estimate. The business brief is written by MarketPing's reader from the annual report and checked against it; no figure in a table was generated by a model. Nothing here constitutes investment advice, an offer or a solicitation; readers should consult a SEBI-registered adviser before acting. MarketPing is not a SEBI-registered intermediary.

Every figure is a filed number or a ratio over filed numbers · No rating, target or fair value is expressed · Disclosures on the last pagemarketping.in