| Scrip Code | 506022 |
|---|---|
| NSE Symbol | PRAKASH |
| MSEI Symbol | NOTLISTED |
| ISIN | INE603A01013 |
| Name of company | PRAKASH INDUSTRIES 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 | 11-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-08-2026 |
| 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 | Single segment |
| Description of single segment | Iron & Steel |
| Start date and time of board meeting | 11-08-2026 12:30:00 |
| End date and time of board meeting | 11-08-2026 14:40:00 |
| 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 |
| 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 | 01-04-2026 | 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 | 1,03,200.00 | 1,03,200.00 | |
| Other income | 668.00 | 668.00 | |
| Total income | 1,03,868.00 | 1,03,868.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 59,904.00 | 59,904.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (623.00) | (623.00) |
| (d) | Employee benefit expense | 7,961.00 | 7,961.00 |
| (e) | Finance costs | 1,843.00 | 1,843.00 |
| (f) | Depreciation, depletion and amortisation expense | 4,285.00 | 4,285.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 21,224.00 | 21,224.00 |
| Total other expenses | 21,224.00 | 21,224.00 | |
| Total expenses | 94,594.00 | 94,594.00 | |
| 3 | Total profit before exceptional items and tax | 9,274.00 | 9,274.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 9,274.00 | 9,274.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,147.00 | 2,147.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 2,147.00 | 2,147.00 |
| 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 | 7,127.00 | 7,127.00 |
| 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 | 7,127.00 | 7,127.00 |
| 17 | Other comprehensive income net of taxes | (215.00) | (215.00) |
| 18 | Total Comprehensive Income for the period | 6,912.00 | 6,912.00 |
| 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 | 17,908.00 | 17,908.00 | |
| Face value of equity share capital | 0 | 0 | |
| 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 | 3.98 | 3.98 | |
| Diluted earnings (loss) per share from continuing operations | 3.98 | 3.98 | |
| 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 | 3.98 | 3.98 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.98 | 3.98 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above Unaudited Financial Results for the quarter ended 30th June 2026 have been reviewed by the Audit Committee and approved by the Company's Board of Directors at their respective meetings held on 11th August 2026. The Statutory Auditors have reviewed these financial results pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 as amended and other recognised accounting practices and policies to the extent applicable. 3. The deferred tax Liability of Rs. 165 lakhs for the quarter ended on 30th June 2026 has been adjusted against Securities Premium Account in terms of a court order. 4. Profit after tax for the quarter is Rs. 7,147 lakhs against Rs. 9,140 lakhs in the corresponding quarter of the last financial year as the Company has opted for new tax regime under the Income Tax Act,2025 w.e.f 1st April,2026 and as such tax exemption under section 80-IA of the Income Tax Act is not available to the Company henceforth. Accordingly current tax and deferred tax has been calculated. 5. The Company operates in one segment only i.e. “Iron & Steel” and therefore, has only one reportable segment in accordance with IND AS 108 ”operating segments”. 6. The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of the full financial year ended 31st March 2026 and unaudited year-to-date published figures up to the third quarter ended 31st December 2025. 7. Previous period/year figures have been regrouped/reclassified, wherever considered necessary to make them comparable. |
|---|
| Debt equity ratio | |
|---|---|
| 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 | 01-04-2026 | 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) | |||||||
| 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 | |||||||
| 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 | Remeasurement of defined benefit plans | (215.00) | (215.00) |
| Total Amount of items that will not be reclassified to profit and loss | (215.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | (215.00) | (215.00) |