Integrated Filing — IndAS



General information about company

Scrip Code 544410
NSE Symbol PROSTARM
MSEI Symbol NOTLISTED
ISIN INE0BX301013
Name of company PROSTARM INFO SYSTEMS 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 22-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Power Solution Products
Start date and time of board meeting 22-05-2026   15:17:00
End date and time of board meeting 22-05-2026   15:58:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 10,445.28 38,576.69
Other income 216.15 586.49
Total income 10,661.43 39,163.18
2 Expenses
(a) Cost of materials consumed 2,786.77 7,881.27
(b) Purchases of stock-in-trade 4,383.66 21,100.80
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 858.63 (1,002.34)
(d) Employee benefit expense 683.20 2,908.66
(e) Finance costs 134.84 456.73
(f) Depreciation, depletion and amortisation expense 105.20 322.00
(f) Other Expenses
1 Other Expenses 638.04 3,058.53
Total other expenses 638.04 3,058.53
Total expenses 9,590.34 34,725.65
3 Total profit before exceptional items and tax 1,071.09 4,437.53
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,071.09 4,437.53
6 Tax expense
7 Current tax 337.03 1,225.01
8 Deferred tax (60.59) (87.98)
9 Total tax expenses 276.44 1,137.03
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 794.65 3,300.50
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 0.00 0.00
16 Total profit (loss) for period 794.65 3,300.50
17 Other comprehensive income net of taxes 10.68 (9.98)
18 Total Comprehensive Income for the period 805.33 3,290.52
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 5,887.46 5,887.46
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.35 5.86
Diluted earnings (loss) per share from continuing operations 1.34 5.82
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 1.35 5.86
Diluted earnings (loss) per share from continuing and discontinued operations 1.34 5.82
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above financial results of Prostarm Info Systems Limited (the 'Company') and its Subsidiary (company and its subsidiary together referred to as “the Group”) for the quarter and year ended March 31, 2026, have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 22, 2026. 2. The above audited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (Ind AS 34) “Interim Financial Reporting” specified under Section 133 of the Companies Act, 2013, as amended, read with Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR), as amended. 3. The following Subsidiaries have been considered for the purpose of preparing Consolidated Financial Results as per Ind AS 110 on “Consolidated Financial Statements” Name of Subsidiary Company Ownership Interest in % Prostarm Energy Systems Private Limited 100% Prostarm Karnataka Bess Private Limited 100% Prostarm Bihar Bess Private Limited 100% 4. The figures for the quarters ended March 31, 2026 are derived balancing figures between audited figures in respect of full financial year ended March 31, 2026 and unaudited figures in respect of nine months period ended on December 31, 2025. Further, the figures of quarter ended December 31, 2025 are derived balancing figures between unaudited figures in respect of nine months ended on December 31, 2025 and unaudited figures in respect of six months period ended on September 30, 2025. 5. The Group operates as a single business segment based on its products and has one reportable segment namely “Customized Power Electronic Solutions' products and Other System Integrated Solutions”. Accordingly, in the context of Ind AS 108 on operating segment reporting, are considered to constitute one segment by the Chief Operating Decision Maker and the Group has not made any additional segment disclosures. 6. The financial results of the Group have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 (‘Act’) read with Companies (Indian Accounting Standards) Rules, 2015, as amended. 7. All the amounts included in the financial results are rounded off to the nearest lakhs, except per share data and unless stated otherwise. Further, due to rounding off, certain amounts are appearing as '0'.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,613.36
Capital work-in-progress 2,075.10
Investment property 976.44
Goodwill 0.00
Other intangible assets 157.23
Intangible assets under development 71.96
Biological assets other than bearer plants 1,269.33
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.10
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 3,535.55
Total of other non-current financial assets 3,535.55
Total non-current financial assets 3,535.65
Deferred tax assets (net) 355.24
Other non-current assets
1 Other non-current assets 105.44
Total of other non-current assets 105.44
Total non-current assets 10,159.75
2 Current assets
Inventories 7,321.46
Current financial asset
Current investments 0.00
Trade receivables, current 25,455.50
Cash and cash equivalents 117.28
Bank balance other than cash and cash equivalents 87.35
Loans, current 53.88
Other current financial assets
Total of other current financial assets 7,350.35
Total current financial assets 33,064.36
Current tax assets (net) 3.79
Other current assets
1 Other Current Assets 3,187.46
Total of other current assets 3,187.46
Total current assets 43,577.07
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 53,736.82
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,887.46
Other equity 22,779.84
Total equity attributable to owners of parent 28,667.30
Non controlling interest 0.00
Total equity 28,667.30
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 79.04
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 788.26
2 Other financial liabilities 3.50
Total of other non-current financial liabilities 791.76
Total non-current financial liabilities 870.80
Provisions, non-current 207.90
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,078.70
Current liabilities
Current financial liabilities
Borrowings, current 8,332.87
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 255.18
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 14,376.24
Total Trade payable 14,631.42
Other current financial liabilities
1 Lease Liabilities 96.60
Total of other current financial liabilities 96.60
Total current financial liabilities 23,060.89
Other current liabilities 644.58
1 Other Financial Liabilities 284.80
2 Other Current Liabilities 359.78
Total of other current liabilities 644.58
Provisions, current 96.81
Current tax liabilities (Net) 188.54
Deferred government grants, Current
Total current liabilities 23,990.82
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 25,069.52
Total equity and liabilites 53,736.82
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Remeasurement gain/(loss) on defined benefit obligation 14.78 (13.34)
Total Amount of items that will not be reclassified to profit and loss 14.78 (13.34)
2 Income tax relating to items that will not be reclassified to profit or loss 4.10 (3.36)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 10.68 (9.98)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,437.53
Adjustments for reconcile profit (loss)
Adjustments for finance costs 405.19
Adjustments for decrease (increase) in inventories (1,448.39)
Adjustments for decrease (increase) in trade receivables, current (14,915.68)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,356.40)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (2.05)
Adjustments for other financial assets, current 123.72
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 8,890.36
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 96.63
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 322.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (29.35)
Adjustments for provisions, non-current (42.35)
Adjustments for other financial liabilities, current 95.82
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 16.20
Adjustments for dividend income 0.00
Adjustments for interest income 503.30
Adjustments for share-based payments 97.71
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 183.50
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (8,066.39)
Net cash flows from (used in) operations (3,628.86)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,252.57
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (4,881.43)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 2,217.26
Proceeds from sales of investment property 0.00
Purchase of investment property 710.02
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 71.94
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties (70.70)
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 503.30
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (8,576.66)
Net cash flows from (used in) investing activities (11,143.28)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 14,893.48
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,139.92
Repayments of borrowings 450.55
Payments of lease liabilities 39.80
Dividends paid 0.00
Interest paid 463.83
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 16,079.22
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 54.51
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 54.51
Cash and cash equivalents cash flow statement at beginning of period 62.77
Cash and cash equivalents cash flow statement at end of period 117.28





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Mansaka Ravi & Associates Yes 31-03-2029