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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 07-08-2026   10:30:00
End date and time of board meeting 07-08-2026   12:00:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,83,523.00 1,83,523.00
Other income 2,205.00 2,205.00
Total income 1,85,728.00 1,85,728.00
2 Expenses
(a) Cost of materials consumed 49,743.00 49,743.00
(b) Purchases of stock-in-trade 15,986.00 15,986.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (11,207.00) (11,207.00)
(d) Employee benefit expense 16,083.00 16,083.00
(e) Finance costs 3,683.00 3,683.00
(f) Depreciation, depletion and amortisation expense 12,213.00 12,213.00
(f) Other Expenses
1 Power and fuel expenses 36,764.00 36,764.00
2 Freight outward expenses 25,132.00 25,132.00
3 Other manufacturing expenses 16,863.00 16,863.00
4 Other expenses 12,108.00 12,108.00
Total other expenses 90,867.00 90,867.00
Total expenses 1,77,368.00 1,77,368.00
3 Total profit before exceptional items and tax 8,360.00 8,360.00
4 Exceptional items 3,297.00 3,297.00
5 Total profit before tax 11,657.00 11,657.00
6 Tax expense
7 Current tax 2,650.00 2,650.00
8 Deferred tax (28.00) (28.00)
9 Total tax expenses 2,622.00 2,622.00
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 9,035.00 9,035.00
12 Profit (loss) from discontinued operations before tax 1,869.00 1,869.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 1,869.00 1,869.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 366.00 366.00
16 Total profit (loss) for period 11,270.00 11,270.00
17 Other comprehensive income net of taxes 800.00 800.00
18 Total Comprehensive Income for the period 12,070.00 12,070.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,423.00 10,423.00
Total profit or loss, attributable to non-controlling interests 847.00 847.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10,803.00 10,803.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,267.00 1,267.00
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 1.88 1.88
Diluted earnings (loss) per share from continuing operations 1.88 1.88
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.19 0.19
Diluted earnings (loss) per share from discontinued operations 0.19 0.19
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.07 2.07
Diluted earnings (loss) per share from continuing and discontinued operations 2.07 2.07
24 Debt equity ratio 0.7200 0.7200
25 Debt service coverage ratio 3.3700 3.3700
26 Interest service coverage ratio 9.3400 9.3400
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 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 and NSE and on the website of the Company for point no 2 3Subsequent to the quarter ended June30 2026 the Company has acquired an additional 8.5 stake in Samini Ceramics Limited (Samini){Formerly known as Sentini Cermica Limited}the subsidiary company from existing shareholder for a total consideration of Rs. 15.31Crores Pursuant to completion of purchase transaction the shareholding of the Company in Samini increased from 90 per cent to 98.5 per cent 4The figures for the quarter ended March 31 2026 are the balancing figures between audited figures in respect of the full financial year ended March 31 2026 and the published year to date figures upto December 31 2025 5Please 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 no 5 6The Board of Directors of the Company at its meeting held on March 2 2026 approved the sale of the Company's shareholding in Raheja QBE General Insurance Company Limited(RQBE) a subsidiary of the Company to QBE Holdings (AAP)Pty Limited (Purchaser) an existing shareholder of RQBE in accordance with the terms of the Share Purchase Agreement executed between the Company RQBE and the Purchaser In relation to the said transaction the approval of the shareholders was obtained on April17 2026 and the approval of the Insurance Regulatory and Development Authority of India was received on May7 2026 Subsequent to the quarter ended June30 2026 onJuly1 2026 the Company has transferred its stake in RQBE to the Purchaser for a consideration of Rs.325.87 Crores and accordingly RQBE ceased to be a subsidiary of the Company effective that date In accordance with the requirement of IndAS the insurance business of the group has been classified as Discontinued Operations and comparative information in the financial results has been presented accordingly For Brief particulars of the Discontinued Operations refer scanned copy of the results duly uploaded on the designated portal of BSE and NSE and on the website of the Company



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 90,253.00 90,253.00
2 HRJ 52,194.00 52,194.00
3 RMC 41,940.00 41,940.00
Total Segment Revenue 1,84,387.00 1,84,387.00
Less: Inter segment revenue 864.00 864.00
Revenue from operations 1,83,523.00 1,83,523.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 6,703.00 6,703.00
2 HRJ 2,282.00 2,282.00
3 RMC 4,825.00 4,825.00
Total Profit before tax 13,810.00 13,810.00
i. Finance cost 3,683.00 3,683.00
ii. Other Unallocable Expenditure net off Unallocable income (1,896.00) (1,896.00)
Profit before tax 12,023.00 12,023.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 2,71,793.00 2,71,793.00
2 HRJ 1,86,181.00 1,86,181.00
3 RMC 65,224.00 65,224.00
Total Segment Asset 5,23,198.00 5,23,198.00
Un-allocable Assets 57,127.00 57,127.00
Net Segment Asset 5,80,325.00 5,80,325.00
4 Segment Liabilities
Segment Liabilities
1 Cement 1,55,755.00 1,55,755.00
2 HRJ 93,994.00 93,994.00
3 RMC 52,049.00 52,049.00
Total Segment Liabilities 3,01,798.00 3,01,798.00
Un-allocable Liabilities 1,31,335.00 1,31,335.00
Net Segment Liabilities 4,33,133.00 4,33,133.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1The operating segments identified are a Cement b HRJ and c RMC-Ready mixed Concrete 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 2For the quarter ended June 30 2026 the amount includes Rs. 11.62 Crores towards recovery of bad debts written off in earlier periods 3The figures for segment revenue and segment results for the quarter ended March 31 2026 are the balancing figures between audited figures in respect of the full financial year ended March 31 2026 and the published year to date figures upto December 31 2025



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 (49.00) (49.00)
Total Amount of items that will not be reclassified to profit and loss (49.00)
2 Income tax relating to items that will not be reclassified to profit or loss (13.00) (13.00)
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 836.00 836.00
Total Amount of items that will be reclassified to profit and loss 836.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 800.00 800.00