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 Standalone
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
DisclosurefortheDefaultonLoansandDebtSecuritiesisnotapplicabletotheCompanyduringthereportingquarter



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 Standalone Standalone
1 Income
Revenue from operations 1,81,728.00 1,81,728.00
Other income 2,334.00 2,334.00
Total income 1,84,062.00 1,84,062.00
2 Expenses
(a) Cost of materials consumed 43,383.00 43,383.00
(b) Purchases of stock-in-trade 30,515.00 30,515.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (10,406.00) (10,406.00)
(d) Employee benefit expense 14,194.00 14,194.00
(e) Finance costs 3,376.00 3,376.00
(f) Depreciation, depletion and amortisation expense 11,382.00 11,382.00
(f) Other Expenses
1 Power and Fuel 29,916.00 29,916.00
2 Freight outward 24,981.00 24,981.00
3 Other manufacturing expenses 16,148.00 16,148.00
4 Other Expenses 11,783.00 11,783.00
Total other expenses 82,828.00 82,828.00
Total expenses 1,75,272.00 1,75,272.00
3 Total profit before exceptional items and tax 8,790.00 8,790.00
4 Exceptional items 3,297.00 3,297.00
5 Total profit before tax 12,087.00 12,087.00
6 Tax expense
7 Current tax 2,646.00 2,646.00
8 Deferred tax 44.00 44.00
9 Total tax expenses 2,690.00 2,690.00
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 9,397.00 9,397.00
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 0.00 0.00
16 Total profit (loss) for period 9,397.00 9,397.00
17 Other comprehensive income net of taxes (58.00) (58.00)
18 Total Comprehensive Income for the period 9,339.00 9,339.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 1.87 1.87
Diluted earnings (loss) per share from continuing operations 1.87 1.87
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 1.87 1.87
Diluted earnings (loss) per share from continuing and discontinued operations 1.87 1.87
24 Debt equity ratio 0.6400 0.6400
25 Debt service coverage ratio 3.5100 3.5100
26 Interest service coverage ratio 10.1500 10.1500
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The 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. 2.Please refer scanned copy of the results duly uploaded on the designated portal of BSEandNSE and on the website of the Company for point no2 3.The Board of Directors of the Company, at its meeting held on March 2, 2026, approved the sale of the Companys 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 April 17, 2026, and the approval of the Insurance Regulatory and Development Authority of India was received on May 7, 2026. Subsequent to the quarter ended June 30, 2026, on July 1, 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. 4. Please refer scanned copy of the results duly uploaded on the designated portal of BSEandNSE and on the website of the Company for point no4 5.Subsequent to the quarter ended June 30, 2026, the Company has acquired an additional 8.5 percent stake in Samini Ceramics Limited (Samini) (Formerly known as Sentini Cermica Limited), the subsidiary company, from existing shareholder for a total consideration of Rs. 15.31 Crores. Pursuant to completion of purchase transaction, the shareholding of the Company in Samini increased from 90percent to 98.5percent. 6. The 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.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement 90,253.00 90,253.00
2 HRJ 51,532.00 51,532.00
3 RMC 40,807.00 40,807.00
Total Segment Revenue 1,82,592.00 1,82,592.00
Less: Inter segment revenue 864.00 864.00
Revenue from operations 1,81,728.00 1,81,728.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 6,703.00 6,703.00
2 HRJ 1,976.00 1,976.00
3 RMC 4,883.00 4,883.00
Total Profit before tax 13,562.00 13,562.00
i. Finance cost 3,376.00 3,376.00
ii. Other Unallocable Expenditure net off Unallocable income (1,901.00) (1,901.00)
Profit before tax 12,087.00 12,087.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 2,71,545.00 2,71,545.00
2 HRJ 1,38,712.00 1,38,712.00
3 RMC 65,254.00 65,254.00
Total Segment Asset 4,75,511.00 4,75,511.00
Un-allocable Assets 89,308.00 89,308.00
Net Segment Asset 5,64,819.00 5,64,819.00
4 Segment Liabilities
Segment Liabilities
1 Cement 1,55,755.00 1,55,755.00
2 HRJ 80,013.00 80,013.00
3 RMC 50,829.00 50,829.00
Total Segment Liabilities 2,86,597.00 2,86,597.00
Un-allocable Liabilities 1,14,476.00 1,14,476.00
Net Segment Liabilities 4,01,073.00 4,01,073.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1.The 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. 2. For the quarter ended June 30, 2026, the amount includes Rs. 11.62 Crores towards recovery of bad debts written off in earlier periods. 3.The 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be re-classified to Profit or Loss (78.00) (78.00)
Total Amount of items that will not be reclassified to profit and loss (78.00)
2 Income tax relating to items that will not be reclassified to profit or loss (20.00) (20.00)
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 0.00 0.00
5 Total Other comprehensive income (58.00) (58.00)