| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 06-02-2026 10:30:00 |
| End date and time of board meeting | 06-02-2026 13:00:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,84,396.00 | 5,62,081.00 | |
| Other income | 644.00 | 2,498.00 | |
| Total income | 1,85,040.00 | 5,64,579.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 47,036.00 | 1,41,317.00 |
| (b) | Purchases of stock-in-trade | 15,275.00 | 40,684.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 94.00 | (4,651.00) |
| (d) | Employee benefit expense | 16,786.00 | 51,480.00 |
| (e) | Finance costs | 4,607.00 | 13,662.00 |
| (f) | Depreciation, depletion and amortisation expense | 13,319.00 | 40,855.00 |
| (f) | Other Expenses | ||
| 1 | Power and Fuel | 30,510.00 | 98,127.00 |
| 2 | Freight Outward | 22,102.00 | 66,210.00 |
| 3 | Other Manufacturing Expenses | 15,557.00 | 43,594.00 |
| 4 | Other Expenses | 23,067.00 | 75,893.00 |
| Total other expenses | 91,236.00 | 2,83,824.00 | |
| Total expenses | 1,88,353.00 | 5,67,171.00 | |
| 3 | Total profit before exceptional items and tax | (3,313.00) | (2,592.00) |
| 4 | Exceptional items | 10,927.00 | 10,877.00 |
| 5 | Total profit before tax | 7,614.00 | 8,285.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,647.00 | 4,129.00 |
| 8 | Deferred tax | 1,211.00 | 490.00 |
| 9 | Total tax expenses | 2,858.00 | 4,619.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 4,756.00 | 3,666.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 237.00 | 930.00 |
| 16 | Total profit (loss) for period | 4,993.00 | 4,596.00 |
| 17 | Other comprehensive income net of taxes | (437.00) | 451.00 |
| 18 | Total Comprehensive Income for the period | 4,556.00 | 5,047.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 6,112.00 | 6,647.00 | |
| Total profit or loss, attributable to non-controlling interests | (1,119.00) | (2,051.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 5,775.00 | 6,748.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (1,219.00) | (1,701.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 50,336.00 | 50,336.00 | |
| Face value of equity share capital | 10 | 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 | 1.21 | 1.32 | |
| Diluted earnings (loss) per share from continuing operations | 1.21 | 1.32 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 1.21 | 1.32 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.21 | 1.32 | |
| 24 | Debt equity ratio | 0.900 | 0.900 |
| 25 | Debt service coverage ratio | 2.8400 | 2.3900 |
| 26 | Interest service coverage ratio | 6.9100 | 5.8600 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| 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 February 6 2026 The Statutory Auditors have carried out the limited review of the results 2Please refer scanned copy of the results duly uploaded on the designated portal of BSE & NSE and on the website of the Company for point no 2 3During the quarter ended December 31 2025 the Company concluded the sale of its office premises located in Mumbai for a total consideration of Rs 165.91 Crores 4On November 21 2025 the Government of India notified the four new Labour Codes the Code on Wages 2019 the Code on Social Security 2020 the Industrial Relations Code 2020 and the Occupational Safety Health and Working Conditions Code 2020 (collectively referred to as the New Labour Codes)The Group has carried out an assessment of these changes and accordingly accounted for additional expense of Rs 42.19 Crores towards gratuity and leave provisions The Group continues to monitor the finalization of Central/State Rules and clarifications from the Government on other aspects of the New Labour Codes and finalise the impact on the financial results as and when such clarifications are issued/rules are notified 5During the previous year the Company had received favourable orders from the Income Tax Appellate Tribunal (ITAT) for assessment years 2006-2007 to 2010-2011 pertaining to additional grounds filed by the Company during assessment proceedings primarily relating to treatment of VAT/Sales tax subsidy and other matters Consequently the Company had accounted for tax credit amounting to Rs 70.89 Crores disclosed under Adjustment of tax relating to earlier periods and interest thereon of Rs 82.33 Crores disclosed under Other income in the financial results for the quarter and nine months ended December 31 2024 and year ended March 31 2025 6Please refer scanned copy of the results duly uploaded on the designated portal of BSE & NSE and on the website of the Company for point no 6 7During 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 and the nine months ended December 31 2024 have been regrouped/reclassified to conform to current period’s classification as given under aReinsurance premium expenses of Rs 24.98 Crores and Rs 64.87 Crores for the quarter and nine months ended December 31, 2024 respectively classified under other expenses have been netted off against premium income classified under revenue from operations bReinsurance claim recoveries of Rs 10.73 Crores and Rs 29.57 Crores for the quarter and nine months ended December 31, 2024 respectively and commission income of Rs 2.17 Crores and Rs 4.75 Crores for the quarter and nine months ended December 31 2024 respectively classified under other operating income have been netted off against claim expense and commission expense respectively classified under other expenses The management believes that the above reclassification does not have any material impact on the information presented |
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| Debt equity ratio | |
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| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Cement | 78,291.00 | 2,45,798.00 | ||||
| 2 | HRJ | 58,115.00 | 1,71,453.00 | ||||
| 3 | RMC | 39,450.00 | 1,11,274.00 | ||||
| 4 | Insurance | 9,059.00 | 35,058.00 | ||||
| Total Segment Revenue | 1,84,915.00 | 5,63,583.00 | |||||
| Less: Inter segment revenue | 519.00 | 1,502.00 | |||||
| Revenue from operations | 1,84,396.00 | 5,62,081.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cement | 379.00 | 13,025.00 | ||||
| 2 | HRJ | 9,264.00 | 9,155.00 | ||||
| 3 | RMC | 4,691.00 | 2,513.00 | ||||
| 4 | Insurance | (2,298.00) | (3,270.00) | ||||
| Total Profit before tax | 12,036.00 | 21,423.00 | |||||
| i. Finance cost | 4,607.00 | 13,662.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (422.00) | (1,454.00) | |||||
| Profit before tax | 7,851.00 | 9,215.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cement | 2,81,340.00 | 2,81,340.00 | ||||
| 2 | HRJ | 1,88,303.00 | 1,88,303.00 | ||||
| 3 | RMC | 72,190.00 | 72,190.00 | ||||
| 4 | Insurance | 1,69,640.00 | 1,69,640.00 | ||||
| Total Segment Asset | 7,11,473.00 | 7,11,473.00 | |||||
| Un-allocable Assets | 54,665.00 | 54,665.00 | |||||
| Net Segment Asset | 7,66,138.00 | 7,66,138.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cement | 1,65,371.00 | 1,65,371.00 | ||||
| 2 | HRJ | 85,733.00 | 85,733.00 | ||||
| 3 | RMC | 58,824.00 | 58,824.00 | ||||
| 4 | Insurance | 1,52,410.00 | 1,52,410.00 | ||||
| Total Segment Liabilities | 4,62,338.00 | 4,62,338.00 | |||||
| Un-allocable Liabilities | 1,50,810.00 | 1,50,810.00 | |||||
| Net Segment Liabilities | 6,13,148.00 | 6,13,148.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 1The operating segments identified are a Cement b 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 / expenses / assets / 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 2Other un allocable expenditure net of un allocable income includes the impact of interest on income tax refund as given in note no 5 of unaudited financial results |
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| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 | (271.00) | (292.00) |
| Total Amount of items that will not be reclassified to profit and loss | (271.00) | (292.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (68.00) | (73.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | (234.00) | 670.00 |
| Total Amount of items that will be reclassified to profit and loss | (234.00) | 670.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (437.00) | 451.00 |