Digjam Limited has submitted to the Exchange, the financial results for the period ended June 30, 2026
RESULTS
▼ Concern Flagged
HIGH RISK
📅 Filed on BSE: 06 Aug 2026, 07:46 PM IST · BSE ID: a952596e-aef5-414e-bb2e-a48d55b92891
View Original BSE Filing (PDF)
💡
In Simple Terms
The company made a profit of Rs. 82.43 Lakhs, but owes significantly more short-term debt than it has short-term assets.
🤖 AI Summary
- Digjam Limited's Board approved unaudited financial results for the quarter ended June 30, 2026.
- The company reported a Net Profit for the period of Rs. 82.43 Lakhs for Q1 FY27.
- Current liabilities exceeded current assets by Rs. 2,107.75 Lakhs as of June 30, 2026.
- Operations at the Jamnagar manufacturing facility were discontinued effective March 31, 2025.
- Non-current assets held for sale amounted to Rs. 5,318.53 Lakhs with management pursuing realization.
🔢 Key Numbers — exact figures from BSE filing, not rounded
Net Profit/(Loss) for the period (Q1 FY27)
82.43 Lakhs
Not comparable — limited prior period data.
Total Comprehensive Income/(Loss) for the period (Q1 FY27)
82.91 Lakhs
Not comparable — limited prior period data.
Current Liabilities exceeding Current Assets
Rs. 2,107.75 Lakhs
Non-current assets held for sale (carrying value)
Rs. 5,318.53 Lakhs
Revenue from operations (Q1 FY27)
745.79 Lakhs
88.66%
🏢 How This Affects the Company
The cessation of manufacturing operations at its sole facility in Jamnagar from March 31, 2025, indicates a shift away from direct manufacturing, with the business now focusing on continuing operations which generated Rs. 745.79 Lakhs revenue.
The deficit where current liabilities exceed current assets by Rs. 2,107.75 Lakhs poses a significant liquidity challenge for the company. The classification of Rs. 5,318.53 Lakhs in assets as held for sale aims to address financial restructuring.
With the manufacturing facility discontinued, the company's operational model has fundamentally changed, relying on managing existing assets for sale and its 'continuing operations' segment.
The substantial excess of current liabilities over current assets and the auditor's going concern note highlight a material uncertainty regarding the company's ability to continue operations, despite management's mitigation plans.
👥 What This Means For Shareholders
✅
Action Required
No action is required from shareholders based on this financial results filing.
👤
Who Is Affected
All shareholders are affected by the company's financial results and the auditor's going concern note, reflecting the operational and financial challenges.
🔍
Management Signal
Management intends to address financial challenges through realization of non-core assets, cost optimization, strategic restructuring, and a proposed scheme of arrangement to ensure future business viability.
For information only. Not investment advice. ForgeUp is not SEBI-registered.
👁 Watch List — track these upcoming events
Updates on the proposed Scheme of Arrangement involving Reid and Taylor International Private Limited.
Progress on the realization of non-current assets held for sale (Rs. 5,318.53 Lakhs).
Q2 FY27 financial results — review liquidity position and management's strategic implementation.
HIGH RISK
Significant current liability deficit and auditor's going concern qualification indicate high financial risk.
💡 Investor Takeaway
Digjam Ltd reported a Net Profit of Rs. 82.43 Lakhs for Q1 FY27. However, current liabilities exceeded current assets by Rs. 2,107.75 Lakhs as of June 30, 2026. The auditor's report highlights material uncertainty about the company's ability to continue as a going concern.
⚖️ Strengths & Concerns
✅ Positives
- Digjam Limited recorded a Net Profit of Rs. 82.43 Lakhs for the quarter ended June 30, 2026, from continuing and discontinued operations.
- Revenue from continuing operations stood at Rs. 745.79 Lakhs for Q1 FY27, showing ongoing business activity.
⚠️ Concerns
- The company's current liabilities exceeded its current assets by Rs. 2,107.75 Lakhs as of June 30, 2026, indicating a significant short-term liquidity deficit.
- Auditors highlighted a material uncertainty regarding the company's ability to continue as a going concern due to financial conditions and discontinued manufacturing operations.
📅 Company Track Record
Previous filing on 2026-08-06 also reported Q1 FY27 Net Profit of Rs. 82.43 Lakhs and highlighted the Rs. 2,107.75 Lakhs current liability deficit. A board meeting was announced on 2026-08-03 to consider Q1 FY27 results.
Based on publicly available historical data. For context only.
❓ Frequently Asked Questions
What was Digjam Limited's Net Profit for the quarter ended June 30, 2026?
Digjam Limited reported a Net Profit/(Loss) for the period of Rs. 82.43 Lakhs for the quarter ended June 30, 2026.
What is Digjam Limited's current asset and liability position as of June 30, 2026?
As of June 30, 2026, Digjam Limited's current liabilities exceeded its current assets by Rs. 2,107.75 Lakhs.
What is the status of Digjam Limited's manufacturing facility in Jamnagar?
Operations at Digjam Limited's sole manufacturing facility located at Jamnagar have been discontinued effective March 31, 2025.
What is the carrying value of Digjam Limited's non-current assets held for sale?
The related assets from discontinued operations have been classified as "Non-current assets held for sale" under Ind AS 105, with a carrying value of Rs. 5,318.53 Lakhs.
Does Digjam Limited have a proposed scheme of arrangement?
Yes, the Board approved a Scheme of Arrangement on June 29, 2025, involving Digjam and Reid and Taylor International Private Limited, which is pending requisite approvals.
Questions based on this BSE filing only. For information purposes.