Integrated Filing — IndAS



General information about company
Scrip Code 500338
NSE Symbol PRSMJOHNSN
MSEI Symbol NOTLISTED
ISIN INE010A01011
Name of company Prism Johnson Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 07-Aug-2025   10:45:00
End date and time of board meeting 07-Aug-2025   12:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 19217500000
Other income 81700000
Total income 19299200000
2 Expenses
(a) Cost of materials consumed 4696000000
(b) Purchases of stock-in-trade 1174900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -350100000
(d) Employee benefit expense 1739400000
(e) Finance costs 463300000
(f) Depreciation, depletion and amortisation expense 1356800000
(f) Other Expenses
1 Power and Fuel 3627800000 3627800000
2 Freight Outward 2415300000 2415300000
3 Other manufacturing Expenses 1428100000 1428100000
4 Other Expenses 2802000000 2802000000
Total other expenses 10273200000
Total expenses 19353500000
3 Total profit before exceptional items and tax -54300000
4 Exceptional items -5000000
5 Total profit before tax -59300000
6 Tax expense
7 Current tax 43900000
8 Deferred tax -14000000
9 Total tax expenses 29900000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -89200000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 33600000
16 Total profit (loss) for period -55600000
17 Other comprehensive income net of taxes 121600000
18 Total Comprehensive Income for the period 66000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 5033600000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.05
Diluted earnings (loss) per share from continuing operations 0.05
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.05
Diluted earnings (loss) per share from continuing and discontinued operations 0.05
24 Debt equity ratio 0.0069
25 Debt service coverage ratio 0.0212
26 Interest service coverage ratio 0.0492
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 7 2025 The Statutory Auditors have carried out the limited review of the results n2Please refer scanned copy of the results duly uploaded on the designated portal of BSE and NSE and on the website of the Company for point No2 n3Please refer scanned copy of the results duly uploaded on the designated portal of BSE and NSE and on the website of the Company for point No3 n4During the quarter ended June 302025 the Company has terminated the Power Consumption Agreement PCA executed on May 312023 with ReNew Green MPR Two Private Limited ReNew a special purpose vehicle for setting up captive wind power project aggregating 24 MW for supply to the Cement Plant of the Company at Satna Madhya Pradesh in which the Company hold 45percentage shareholding having investment value of Rs 7.28 Crores pursuant to material breach of terms of the PCA by ReNew. As per the terms of the PCA the Share Subscription and Shareholders Agreement dated May 30 2023 also stands terminated being co-terminus with PCA Consequent to the termination of the above agreements ReNew ceased to be an associate of the Company with effect from May 30 2025 as per Indian Accounting Standards Ind AS nAs efforts to amicably resolve the dispute reached an impasse both parties have agreed to initiate arbitration proceedings The Company believes it has strong case on merits and is likely to succeed in the matter n5The figures for the quarter ended March 31 2025 are the balancing figures between audited figures in respect of the full financial year ended March 31 2025 and the published year to date figures upto December 31 2024 n6During the year ended March 31 2025 the Group based on commonly prevailing practices had reviewed and reassessed the classification of certain income and expenses pertaining to insurance business and accordingly figures for the quarter ended June 30 2024 have been regrouped or reclassified to conform to current periods classification as given under naReinsurance premium expenses of Rs18.71 Crores for the quarter ended June 30 2024 classified under other expenses have been netted off against premium income classified under revenue from operations. nbReinsurance claim recoveries of Rs-3.68 Crores and commission income of Rs1.29 Crores for the quarter ended June 30 2024 classified under other operating income have been netted off against claim expense and commission expense respectively classified under other expenses nThe management believes that the above reclassification does not have any material impact on the information presented



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement 9135500000 9135500000
2 HRJ 5463700000 5463700000
3 RMC 3358500000 3358500000
4 Insurance 1324400000 1324400000
Total Segment Revenue 19282100000
Less: Inter segment revenue 64600000 64600000
Revenue from operations 19217500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 742800000 742800000
2 HRJ -101700000 -101700000
3 RMC -175700000 -175700000
4 Insurance -76600000 -76600000
Total Profit before tax 388800000
i. Finance cost 463300000 463300000
ii. Other Unallocable Expenditure net off Unallocable income -48800000 -48800000
Profit before tax -25700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 28221500000 28221500000
2 HRJ 18869800000 18869800000
3 RMC 7493400000 7493400000
4 Insurance 16096100000 16096100000
Total Segment Asset 70680800000 70680800000
Un-allocable Assets 2659400000 2659400000
Net Segment Asset 73340200000 73340200000
4 Segment Liabilities
Segment Liabilities
1 Cement 17875400000 17875400000
2 HRJ 8173300000 8173300000
3 RMC 6458000000 6458000000
4 Insurance 14592100000 14592100000
Total Segment Liabilities 47098800000 47098800000
Un-allocable Liabilities 11373800000 11373800000
Net Segment Liabilities 58472600000 58472600000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1The operating segments identified are Cement HRJ RMC Ready mixed Concrete and Insurance Segment revenue segment expenses segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Revenue, expenses assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under Unallocated revenue or expenses or assets or liabilities. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the Executive Management Committee which is the Chief Operating Decision Maker n2Segment results includes the impact of exceptional items as given in note no2 of unaudited financial results n3The figures for segment revenue and segment results for the quarter ended March 31 2025 are the balancing figures between audited figures in respect of the full financial year ended March 31 2025 and the published year to date figures upto December 31 2024 n4Figures of the previous periods have been regrouped wherever necessary



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss 900000 900000
Total Amount of items that will not be reclassified to profit and loss 900000
2 Income tax relating to items that will not be reclassified to profit or loss 200000
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 120900000 120900000
Total Amount of items that will be reclassified to profit and loss 120900000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 121600000