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SHANKESH — Q1 FY27 earnings call

Call held 11 Sep 2026

Management summary

Shankesh Jewellers delivered a strong Q1 FY27, marked by robust revenue and profit growth, driven by an improved product mix and effective customer relationships. The company's asset-light, handcrafted jewellery model and expanding 18-karat segment were highlighted as key strengths. While profitability metrics showed substantial improvement, management deferred specific forward-looking numerical guidance and faced analyst scrutiny regarding margin sustainability and competitive dynamics.

Highlights

  • Revenue from operations of INR424 crores, up 55% YoY from INR273 crores in Q1 FY26.

  • Gross profit of INR66 crores, up 95% YoY and 7% QoQ, with gross margin expanding 323 bps YoY and QoQ.

  • EBITDA of INR61 crores, up 92% YoY and 30% QoQ, with EBITDA margin improving 279 bps YoY and 504 bps QoQ.

  • PAT of INR43 crores, up 100% YoY from INR22 crores in Q1 FY26 and 36% QoQ, with PAT margin improving 230 bps YoY and 385 bps QoQ.

  • 18-karat jewellery revenue increased from INR18 crores in FY24 to INR221 crores in FY26, reflecting growing acceptance and market broadening.

Concerns

  • Management did not provide specific numerical guidance for future volume outlook or margin sustainability, deferring details to Q2/Q3.

  • Analysts raised concerns about the sustainability of high Q1 FY27 margins, given past fluctuations and the lack of a mathematical breakdown from management.

  • The potential impact of larger customers moving towards integrated, in-house karigari models was raised by analysts.

Key financials

2 periods

Headline

  • Revenue from Operations
    ₹424 Cr
    YoY +55%
  • Gross Profit
    ₹66 Cr
    YoY +95% QoQ +7%
  • EBITDA
    ₹61 Cr
    YoY +92% QoQ +30%
  • PAT
    ₹43 Cr
    YoY +100% QoQ +36%
  • EBITDA Margin
    14.4%
  • PAT Margin
    10.1%

FY26

  • Revenue
    ₹1,631 Cr
  • EBITDA
    ₹158 Cr
  • PAT
    ₹107 Cr
  • Gross Margin
    11.1%
  • EBITDA Margin
    9.7%
  • PAT Margin
    6.5%
  • ROCE
    41.6%
  • ROE
    50.9%
  • Debt-to-Equity Ratio
    0.8×

What to watch in Q2 FY27

Volume growth vs. price realization breakdown

Next quarter (Q2 FY27)
Current Volume consistent, growth from product mix and price
Target Quantified breakdown of revenue growth drivers

Why it matters

To understand the underlying drivers of revenue growth and assess if it's sustainable beyond price increases and product mix shifts.

The quantity right now, I can't say. Right now not in handy with me, but it's almost the same. ... we can get on the separate call for more details, we'll give more clarity as we go ahead in the financial year.

Risks & concerns

  • Customer integration of karigari

    medium

    Analyst Amar Nath questioned the sustainability of Shankesh's outsourcing model as larger customers move towards in-house karigari, which management addressed by highlighting their unique handcrafted value and co-creation.

    Analyst downplayed

  • Sustainability of high margins

    medium

    Analyst Bijal Shah challenged the significant margin expansion in Q1 FY27, especially given gold price movements, and requested a mathematical explanation, which management deferred to future calls.

    Analyst deflected

Q&A highlights

4 direct, 1 evasive
Volume vs. Price Growth & Margin Sustainability Partial
The quantity right now, I can't say. Right now not in handy with me, but it's almost the same. ... So, the EBITDA margins on quarter-on-quarter will keep on changing regarding on the product mix what we sell.

Analysts questioned if the Q1 FY27 revenue growth was primarily price-driven and if the significantly improved margins were sustainable, given past fluctuations and the lack of specific volume data.

Asked by Nishita (Sapphire Capital)

Manufacturing Strategy (Handcrafted vs. Machine-made) Direct
Sir, our niche from the last three decades has been handcrafted jewellery, and Shankesh Jewellers is known for its handcrafted, intricate jewellery. For now, we will still focus on this segment as well, because India is huge and the market is huge.

Clarifies the company's core strategy to remain focused on handcrafted jewellery, emphasizing its historical niche and competitive advantage, despite potential market shifts towards machine-made or lower-carat options.

Asked by Amit (PNG)

Gold Price Hedging Strategy Direct
Yes, sir. So, technically, in our company, we following a policy which has been going over years. We buy what we sell. Basically, if I've sold something today, we immediately procure it at the current market price. So, technically, the loss of hedging the gold again at the same price is never there for the company, sir.

Explains the company's asset-light, real-time procurement model that effectively minimizes gold price risk and inventory holding losses, addressing concerns about price volatility.

Asked by Amar Nath (OIR Fund)

Moat and Differentiation vs. Peers Partial
I'm just trying to understand what makes Shankesh Jewellery something unique in its position compared to its peers, where you are showing by your profit and loss statement that your margin is consistently increasing in a very challenging market environment? So, what exactly differentiates you from your peers? ... As I told you earlier also that peers, I can say that my product mix is purely handcrafted. There is nothing related to machines or factories here.

Analyst pressed for a clear competitive moat beyond general statements, especially given the company's strong margin performance relative to larger peers, with management reiterating its focus on handcrafted products and customer relationships.

Asked by Amar Nath (OIR Fund)

Sustainability of Margin Expansion Evasive
It is extremely surprising that this quarter, ideally, you should have an inventory loss, and in that you are seeing a margin expansion. So, if you give much more granular details, people, investor would get much more confidence in your number. ... I do not have anything in my hand as of now to talk to you, but definitely, in the coming future, we will give you the details for the same.

Analyst directly challenged the company's reported margin expansion, suggesting it was counter-intuitive given gold price movements, and requested a mathematical breakdown, which management deferred.

Asked by Bijal Shah (RTL Investments)

Scalability and Working Capital Funding Direct
Sir, as of now, so I don't see any we have the karigars strength what we have, I don't see any bottleneck in the coming future to scale up to a certain level, obviously. ... Profits earned in the company is always taken back to the company. One is that which serves the working capital requirement, and obviously there is a daily requirement of working capital in the company.

Addresses concerns about the scalability of a handcrafted model and how growth will be funded, with management emphasizing existing karigar strength and reliance on internal accruals and available bank lines.

Asked by Mohammed Nameer (Eiko Quantum Solutions)

Impact of Customers' Integrated Models Partial
So, once you acquire a new customer, typically how long does it take for that relationship to become meaningful in terms of revenue and profitability? ... But this co-creation, the design structure, the design mix, they will obviously remember someone like Shankesh Jewellers to be a part of their journey because when you go to retail, one design, for example, if I tell you about machine chains, you don't like the machine chain.

Explores the potential threat of large customers insourcing karigari and how Shankesh plans to maintain relevance and customer relationships through co-creation and specialized handcrafted designs.

Asked by Aniket Salunke (Sunrise Gilts)

Employee Cost Decline Direct
That is because of the ex-gratia payment taken by the directors. This time, we already decided that there won't be an ex-gratia, and the employee cost will be substantially low.

Clarifies a significant QoQ drop in employee costs, attributing it to a one-time decision regarding ex-gratia payments, indicating a lower run-rate for employee expenses in future quarters.

Asked by Ajit Sahu (IDBI Capital)

3 min read 7 chapters

Detailed narrative

Company Overview and Strategic Focus

Shankesh Jewellers, established in 1992 and recently listed in August 2026, specializes in high-quality, handcrafted gold jewellery, including 22-karat and 18-karat designs. The company operates on an asset-light model, leveraging a strong network of skilled karigars for intricate designs, which allows for flexibility in catering to specific customer requirements. Its core focus remains on craftsmanship, customer relationships, and execution, particularly in bridal and occasion wear, which constitutes 60% of sales and carries significant emotional and cultural value.

Q1 FY27 Financial Performance Highlights

The company reported a strong start to FY27, with revenue from operations growing 55% year-on-year to INR424 crores from INR273 crores in Q1 FY26. This growth was accompanied by significant profitability improvements: gross profit increased 95% YoY to INR66 crores, EBITDA rose 92% YoY to INR61 crores, and PAT surged 100% YoY to INR43 crores from INR22 crores in Q1 FY26. Margin expansion was notable, with gross margin improving by 323 basis points and EBITDA margin by 279 basis points year-on-year.

Historical Financial Trajectory and Profitability

Over the past three years, Shankesh Jewellers has demonstrated robust growth and profitability. Revenue grew at a 3-year CAGR of approximately 21.5% to INR1,631 crores in FY26, from INR909 crores in FY23. EBITDA and PAT saw CAGRs of 90.1% and 120% respectively, reaching INR158 crores and INR107 crores in FY26. The company's gross margin expanded from 3.9% in FY23 to 11.1% in FY26, and PAT margin improved from 1.1% to 6.5% over the same period, reflecting enhanced operational efficiency and a favorable product mix. The Debt-to-equity ratio also improved from 2.1x in FY23 to 0.8x in FY26.

Product Mix and Margin Drivers

In Q1 FY27, corporate customers contributed 66% of revenue, with 22-karat jewellery accounting for 80% and 18-karat for 20%. The 18-karat segment has shown significant growth, with revenue increasing from INR18 crores in FY24 to INR221 crores in FY26. Management attributed the Q1 FY27 margin expansion primarily to a favorable product mix, particularly during the festive season (Akshaya Tritiya), which allows for higher premiums on intricate, handcrafted designs. They noted that 18-karat jewellery generally offers slightly better margins than 22-karat.

Working Capital and Funding Strategy

The company maintains an asset-light model and funds its working capital requirements primarily through internal accruals, with profits being reinvested into the business. Management stated that their policy is to 'buy what we sell,' procuring gold immediately upon sale, thereby minimizing inventory holding risk and hedging costs. Following the IPO, which increased equity from INR209 crores in FY26 to approximately INR450 crores, the company has ample capital for growth and customer acquisition, with bank lines also available for future needs.

Karigar Network and Scalability

Shankesh Jewellers emphasizes its unique handcrafted jewellery model, supported by a strong network of 700-800 contract manufacturers and associated workers. Management expressed confidence in the scalability of this model, stating they foresee no bottlenecks in scaling volumes up to 30-50% growth. They highlighted their preference for working with organized players who can deliver better designs and quality, contributing to the overall increase in the number of job workers under their contract manufacturers.

Employee Cost Adjustment

The significant quarter-on-quarter decline in employee costs, from INR11.3 crores in Q4 FY26 to INR3.3 crores in Q1 FY27, was clarified as a result of a one-time ex-gratia payment made to directors in the previous quarter. Management confirmed that this ex-gratia payment would not recur, leading to substantially lower employee costs in upcoming quarters, potentially even less than the INR3.3 crores reported in Q1 FY27.

This is an AI-generated summary of a publicly available earnings call transcript.