📉 The Financial Deep Dive
The Numbers: Goldiam International Limited delivered a strong financial performance for the third quarter and nine months ended December 31, 2025.
- Revenue: Consolidated revenue in Q3 FY2026 grew by a robust 18% year-on-year (YoY) to ₹3397 million. For the nine months (9M) ended December 31, 2025, revenue saw an impressive 30% YoY jump to ₹7773 million.
- EBITDA: Consolidated EBITDA for Q3 FY2026 rose by 28.2% YoY to ₹908 million, with the EBITDA margin expanding significantly by 210 basis points (bps) to 26.7%. For the nine months, EBITDA grew 32.7% YoY to ₹1853 million, maintaining a healthy margin of 23.8%.
- PAT: Consolidated Profit After Tax (PAT) demonstrated exceptional growth, up 37% YoY to ₹684 million in Q3 FY2026. The nine-month PAT surged 42% YoY to ₹1334 million.
- Margins: PAT margins also saw considerable expansion: 20.1% in Q3 FY2026 (+285 bps YoY) and 17.2% in 9M FY2026 (+150 bps YoY).
The Quality: The company's profitability quality is underscored by the substantial expansion in EBITDA and PAT margins, indicating efficient operations and strong pricing power, particularly in its export segment. The increasing contribution of Lab Grown Diamond (LGD) jewellery exports, which constitute 90.5% of the export sales mix, and a sharp rise in online revenue (31.6% of Q3 revenue) are key quality drivers.
The Grill: Management highlighted that growth in B2B exports is fueled by increasing wallet share with existing clients, securing new large retailers in the US, and expanding into new geographies like Europe, the Middle East, and Australia. While acknowledging a tariff overhang in the US during Q3, the company's US casting model facilitated timely export commitments. The potential impact of new labor codes was assessed by management as unlikely to be material.
🚩 Risks & Outlook
Specific Risks: The primary risks revolve around geopolitical factors impacting international trade, such as the mentioned tariff overhang in the US. Execution risk in the aggressive expansion of the B2C ORIGEM brand, with plans for 12-14 new stores by March 2026 and 15 more in the subsequent six months, will also be crucial to monitor. Fluctuations in the global demand for jewellery and raw material prices for diamonds could also pose challenges.
The Forward View: Investors will be watching the successful integration and performance of the new ORIGEM stores, the continued traction of LGD in the export markets, and Goldiam's ability to navigate international trade dynamics. The company's order book stood at approximately ₹1800 million as of December 31, 2025, providing good visibility into near-term revenues. The declaration of a ₹2.75 per equity share interim dividend signals confidence in future cash flows and a commitment to shareholder returns.