📉 The Financial Deep Dive
Vega Jewellers Limited (formerly PH Trading Limited) has announced its un-audited financial results for the quarter and nine months ended December 31, 2025, showcasing exceptional year-on-year (YoY) standalone performance.
Standalone Performance (Q3 FY25 vs. FY24)
- Revenue from operations reported at ₹13,692.16 lakhs, a substantial increase of +2,588.4% YoY from ₹508.78 lakhs.
- Profit Before Tax (PBT) escalated to ₹1,046.56 lakhs, marking a +6,077.7% YoY jump from ₹14.61 lakhs.
- Profit After Tax (PAT) grew by +6,950.6% YoY to ₹767.52 lakhs from ₹10.90 lakhs.
- Basic Earnings Per Share (EPS) rose to ₹7.93 from ₹2.27 YoY, a growth of +249.3%.
Standalone Performance (9M FY25 vs. FY24)
- Revenue for the nine months surged by +8,035.5% YoY to ₹41,380.65 lakhs.
- PBT saw a substantial increase of +9,277.7% to ₹2,164.24 lakhs.
- PAT grew by +9,103.5% to ₹1,584.46 lakhs.
- Basic EPS for the nine-month period was ₹16.37, up +355.9% YoY from ₹3.59.
Consolidated Performance (Q3 FY25 & 9M FY25)
This period also marks Vega Jewellers' first presentation of consolidated financial results. For the quarter ended December 31, 2025:
- Consolidated Revenue from Operations stood at ₹25,792.63 lakhs.
- PAT attributable to equity holders was ₹1,225.20 lakhs.
- Basic EPS was ₹12.66.
For the nine-month period ended December 31, 2025:
- Consolidated Revenue stood at ₹67,165.73 lakhs.
- PAT attributable to equity holders was ₹2,419.48 lakhs.
- Basic EPS was ₹25.00.
Note: Comparative figures for the previous period have not been presented for consolidated results as this is the first time they are being reported.
Corporate Actions & Governance
- The company issued 5,00,000 convertible warrants to the promoters on a preferential basis at ₹197.42 per warrant, receiving ₹2,46,77,500 as 25% subscription amount.
- The Government of India notified four Labour Codes, replacing 29 existing legislations. Management assessment indicates no material incremental impact on gratuity liability.
Risks & Outlook
- The extraordinary YoY growth in standalone figures is the primary highlight, suggesting a significant turnaround or operational expansion. Investors will need to ascertain the sustainability of this growth trajectory and the underlying drivers.
- The absence of comparative data for consolidated results limits the immediate analysis of the group's historical performance trends. Future disclosures will be critical for a comprehensive understanding of the consolidated business.
- The issuance of warrants to promoters at a premium is a positive indicator of their confidence and potential capital infusion. The impact of the new labour codes appears negligible based on management's assessment.