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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
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	Multi segment
Description of single segment
Start date and time of board meeting	15-May-2025   10:45:00
End date and time of board meeting	15-May-2025   13:30:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	21023300000	73102100000
	Other income	128600000	1281700000
	Total income	21151900000	74383800000
2	Expenses
(a)	Cost of materials consumed	4879300000	18368100000
(b)	Purchases of stock-in-trade	1578400000	5286200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	109100000	-351500000
(d)	Employee benefit expense	1674200000	6662300000
(e)	Finance costs	553300000	2232200000
(f)	Depreciation, depletion and amortisation expense	1329900000	4834200000
(f)	Other Expenses
1	Power and Fuel	3687500000	13154300000
2	Freight outward	2427600000	8680100000
3	Other Manufacturing Expenses	1623600000	5987000000
4	Other Expenses	3168600000	11132000000
	Total other expenses	10907300000	38953400000
	Total expenses	21031500000	75984900000
3	Total profit before exceptional items and tax	120400000	-1601100000
4	Exceptional items	1473300000	1458600000
5	Total profit before tax	1593700000	-142500000
6	Tax expense
7	Current tax	72900000	-436600000
8	Deferred tax	376700000	30600000
9	Total tax expenses	449600000	-406000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1144100000	263500000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	66000000	187600000
16	Total profit (loss) for period	1210100000	451100000
17	Other comprehensive income net of taxes	84400000	149700000
18	Total Comprehensive Income for the period	1294500000	600800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1293000000	799300000
	Total profit or loss, attributable to non-controlling interests	-82900000	-82900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1339100000	865700000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-44600000	-264900000
21	Details of equity share capital
	Paid-up equity share capital	5033600000	5033600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		9746500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.57	1.59
	Diluted earnings (loss) per share from continuing operations	2.57	1.59
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	2.57	1.59
	Diluted earnings (loss) per share from continuing and discontinued operations	2.57	1.59
24	Debt equity ratio	0.0075	0.0075
25	Debt service coverage ratio	0.0341	0.0162
26	Interest service coverage ratio	0.0787	0.0382
27	Disclosure of notes on financial results		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 May 15 2025. n2. Please refer scanned copy of the results duly uploaded on the desinated portal of BSE NSE and on the website of the Comapny for point no 2 n3.The Company has received favourable orders from the Income Tax Appellate Tribunal for assessment years 2006-2007 to 2010-2011 pertaining to additional grounds filed by the Company during assessment proceedings primarily relating to treatment of VATSales tax subsidy and other matters. Consequently, the Company has 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 above financial results for the quarter ended December 31 2024 and year ended March 31 2025. n4. Please 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. 4 n5. On August 22 2024 the Holding Company acquired 50% equity share capital of Sunbath Sanitary Private Limited for a consideration of Rs. 18.72 Crores. Consequently it became a subsidiary of the Holding Company from the aforesaid date. nThe fair value of assets and liabilities acquired which were provisionally determined have been updated and recorded in accordance with Ind AS 103 on Business Combinations. The excess of purchase price over the fair value of the net assets acquired have been allocated to Goodwill amounting to Rs. 2.82 Crores. nAccordingly, the consolidated financial results for the quarter ended March 31 2025 and December 31 2024 and year ended March 31 2025 include those of Sunbath from the date of acquisition of control and hence are not comparable with the previous periods. n6. The figures for the quarter ended 31st March are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto 31st December. n7. Previous year figures have been regrouped or reclassified to conform to current year s classification wherein, During the year ended March 31 2025 the Group based on commonly prevailing practices has reviewed and reassessed the classification of certain income expenses assets and liabilities pertaining to insurance business as under na. Reinsurance premium expenses of Rs. 62.89 Crores for the year ended March 31 2024 quarter ended March 31 2024 Rs. 14.95 Crores and December 31 2024 Rs. 24.98 Crores classified under other expenses have been netted off against premium income classified under revenue from operations. nb. Reinsurance claim recoveries of Rs. 94.28 Crores for the year ended March 31 2024 quarter ended March 31 2024 Rs. -3.33 Crores and December 31 2024: Rs. 10.73 Crores and commission income of Rs. 3.74 Crores for the year ended March 31 2024 quarter ended March 31 2024 Rs. 1.74 Crores and December 31 2024 Rs. 2.17 Crores classified under other operating income have been netted off against claim expense and commission expense respectively classified under other expenses. nc. Claims payable including IBNR from other liabilities to other financial liabilities amounting to Rs. 412.75 Crores current and Rs. 234.16 Crores non-current as at March 31 2024. nd. Claims receivable from reinsurance business from other assets to other financial assets amounting to Rs. 116.40 Crores current and Rs. 15.32 Crores non-current as at March 31 2024. nThe management believes that the above reclassification does not have any material impact on information presented in the financial results of the comparative periods. n8. Following notes pertaining to Cash Flow Statement for the year ended March 31 2025 na. The Cash Flow Statement has been prepared using the Indirect Method set out in Ind AS 7 Statement of Cash Flows. nb. Payments for acquisition of Property plant and equipment include movement in capital work in progress. nIn the disclosure of Cash Flow Statement the change in non current and Current operating asset and liabilities under operating activities are disclosed under the tab of Current. The bifurcation between current and non current is also not disclosed in Cash Flow Statement declared with the results. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	32160600000
	Capital work-in-progress	1217400000
	Investment property	0
	Goodwill	242300000
	Other intangible assets	443500000
	Intangible assets under development	197400000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1329700000
	Non-current financial assets
	Non-current investments	9279100000
	Trade receivables, non-current	0
	Loans, non-current	3000000
	Other non-current financial assets	1488800000
	Total non-current financial assets	10770900000
	Deferred tax assets (net)	93200000
	Other non-current assets	1539500000
	Total non-current assets	47994500000
2	Current assets
	Inventories	7738300000
	Current financial asset
	Current investments	529400000
	Trade receivables, current	8396200000
	Cash and cash equivalents	4079800000
	Bank balance other than cash and cash equivalents	702400000
	Loans, current	17600000
	Other current financial assets	1482700000
	Total current financial assets	15208100000
	Current tax assets (net)	6900000
	Other current assets	2228100000
	Total current assets	25181400000
3	Non-current assets classified as held for sale	2700000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	73178600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	5033600000
	Other equity	9746500000
	Total equity attributable to owners of parent	14780100000
	Non controlling interest	2900500000
	Total equity	17680600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8849100000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	10229600000
	Total non-current financial liabilities	19078700000
	Provisions, non-current	411600000
	Deferred tax liabilities (net)	1097600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1521900000
	Total non-current liabilities	22109800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2233400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1633200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8504300000
	Total Trade payable	10137500000
	Other current financial liabilities	13100500000
	Total current financial liabilities	25471400000
	Other current liabilities	7147900000
	Provisions, current	766400000
	Current tax liabilities (Net)	2500000
	Deferred government grants, Current	0
	Total current liabilities	33388200000
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	55498000000
	Total equity and liabilites	73178600000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
1	Cement	8961400000	30222800000
2	HRJ	6945400000	23925500000
3	RMC	3755600000	14149100000
4	Insurance	1419900000	4989100000
	Total Segment Revenue	21082300000	73286500000
	Less: Inter segment revenue	59000000	59000000
	Revenue from operations	21023300000	73102100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cement	554600000	-33800000
2	HRJ	1811000000	2011700000
3	RMC	-119000000	-334800000
4	Insurance	-117600000	-446600000
	Total Profit before tax	2129000000	1196500000
	i. Finance cost	553300000	553300000
	ii. Other Unallocable Expenditure net off Unallocable income	-84000000	-84000000
	Profit before tax	1659700000	45100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cement	27419100000	27419100000
2	HRJ	19098100000	19098100000
3	RMC	7415300000	7415300000
4	Insurance	14427300000	14427300000
	Total Segment Asset	68359800000	68359800000
	Un-allocable Assets	4818800000	4818800000
	Net Segment Asset	73178600000	73178600000
4	Segment Liabilities
	Segment Liabilities
1	Cement	16823400000	16823400000
2	HRJ	9284900000	9284900000
3	RMC	6908400000	6908400000
4	Insurance	13199200000	13199200000
	Total Segment Liabilities	46215900000	46215900000
	Un-allocable Liabilities	12182600000	12182600000
	Net Segment Liabilities	58398500000	58398500000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

1. The operating segments identified are Cement and HRJ and 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. n2.Segment results includes the impact of exceptional items as given in note no. 2 of audited financial results. n3.Other un-allocable expenditure net of un-allocable income includes the impact of interest on income tax refund as given in note no. 3 of audited financial results. n4.The figures for segment revenue and segment results for the quarter ended 31st March are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto 31st December. n5.Figures of the previous periods have been regrouped wherever necessary.

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Amount of items that will not be reclassified to profit and loss	12300000	-23200000
	Total Amount of items that will not be reclassified to profit and loss	12300000	-23200000
2	Income tax relating to items that will not be reclassified to profit or loss	3500000	-5400000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	75600000	167500000
	Total Amount of items that will be reclassified to profit and loss	75600000	167500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	84400000	149700000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-142500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2232200000
	Adjustments for decrease (increase) in inventories			656400000
	Adjustments for decrease (increase) in trade receivables, current			-1573800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			124100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-447800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-364100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			424800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			4834200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			80000000
	Adjustments for provisions, current			55200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			3213000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			6200000
	Adjustments for dividend income			0
	Adjustments for interest income			855100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-1651400000
	Other adjustments for non-cash items			-18300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			6715600000
	Net cash flows from (used in) operations			6573100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-799700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7372800000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			4911500000
	Cash flows used in obtaining control of subsidiaries or other businesses			6094100000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1774800000
	Purchase of property, plant and equipment			3888900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			905600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3400000
	Net cash flows from (used in) investing activities	-2387700000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			417700000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			5681300000
	Repayments of borrowings			8139100000
	Payments of lease liabilities			1504400000
	Dividends paid			0
	Interest paid			1720900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-5265400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-280300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-280300000
	Cash and cash equivalents cash flow statement at beginning of period			4360100000
	Cash and cash equivalents cash flow statement at end of period			4079800000