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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 23-Jun-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 23-Jun-2025   16:27:00
End date and time of board meeting 23-Jun-2025   16:51:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-09-20
Indicate Company website link for updated RPT policy of the Company www.prostarm.com
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



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 Standalone Standalone
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 779708000 3458857000
Other income 2562000 18972000
Total income 782270000 3477829000
2 Expenses
(a) Cost of materials consumed 209993000 660189000
(b) Purchases of stock-in-trade 344015000 1787073000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 7904000 36341000
(d) Employee benefit expense 52644000 186198000
(e) Finance costs 12748000 53786000
(f) Depreciation, depletion and amortisation expense 6648000 24699000
(f) Other Expenses
1 Other Expenses 53419000 316175000
Total other expenses 53419000 316175000
Total expenses 687371000 3064461000
3 Total profit before exceptional items and tax 94899000 413368000
4 Exceptional items 0 0
5 Total profit before tax 94899000 413368000
6 Tax expense
7 Current tax 27429000 109258000
8 Deferred tax -961000 -1023000
9 Total tax expenses 26468000 108235000
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 68431000 305133000
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 0 0
16 Total profit (loss) for period 68431000 305133000
17 Other comprehensive income net of taxes -19000 45000
18 Total Comprehensive Income for the period 68412000 305178000
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 428746000 428746000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 744102000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.6 7.12
Diluted earnings (loss) per share from continuing operations 1.55 6.93
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 1.6 7.12
Diluted earnings (loss) per share from continuing and discontinued operations 1.55 6.93
24 Debt equity ratio 0.0057 0.0057
25 Debt service coverage ratio 0.061 0.061
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 148662000
Capital work-in-progress 0
Investment property 28738000
Goodwill 0
Other intangible assets 809000
Intangible assets under development 0
Biological assets other than bearer plants 43234000
Investments accounted for using equity method
Non-current financial assets
Non-current investments 150478000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 155167000
Total non-current financial assets 305645000
Deferred tax assets (net) 8289000
Other non-current assets 3476000
Total non-current assets 538853000
2 Current assets
Inventories 517833000
Current financial asset
Current investments 0
Trade receivables, current 1071973000
Cash and cash equivalents 4234000
Bank balance other than cash and cash equivalents 19798000
Loans, current 5118000
Other current financial assets 76239000
Total current financial assets 1177362000
Current tax assets (net)
Other current assets 208001000
Total current assets 1903196000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2442049000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 428746000
Other equity 744102000
Total equity attributable to owners of parent 1172848000
Non controlling interest
Total equity 1172848000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 33860000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 200000
Total non-current financial liabilities 34060000
Provisions, non-current 13896000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 47956000
Current liabilities
Current financial liabilities
Borrowings, current 638438000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16142000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 501116000
Total Trade payable 517258000
Other current financial liabilities 13232000
Total current financial liabilities 1168928000
Other current liabilities 24672000
Provisions, current 5607000
Current tax liabilities (Net) 22038000
Deferred government grants, Current 0
Total current liabilities 1221245000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 1269201000
Total equity and liabilites 2442049000
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 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



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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of Employee Benefit -25000 60000
Total Amount of items that will not be reclassified to profit and loss -25000 60000
2 Income tax relating to items that will not be reclassified to profit or loss -6000 15000
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 0
5 Total Other comprehensive income -19000 45000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 413368000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 39026000
Adjustments for decrease (increase) in inventories 60436000
Adjustments for decrease (increase) in trade receivables, current -173753000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -163806000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -24845000
Adjustments for other bank balances -17665000
Adjustments for increase (decrease) in trade payables, current -109369000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 446000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 24699000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 4584000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1385000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -2031000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 5604000
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) -2932000
Other adjustments for non-cash items -136000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -358357000
Net cash flows from (used in) operations 55011000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 112109000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -57098000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 115900000
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 213000
Purchase of property, plant and equipment 118888000
Proceeds from sales of investment property 0
Purchase of investment property 1427000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 490000
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 9736000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 94932000
Net cash flows from (used in) investing activities -131824000
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 0
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 250468000
Repayments of borrowings 12284000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 48744000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 189440000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 518000
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 518000
Cash and cash equivalents cash flow statement at beginning of period 3715000
Cash and cash equivalents cash flow statement at end of period 4233000





Details of Impact of Audit Qualification
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 and Associates Yes 31-Mar-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Prostarm Info Systems Limited Tapan Ghose Chairman and Managing Director Remuneration 912000 Approved 912000 26000 71000
2 Prostarm Info Systems Limited Ram Agarwal Whole Time Director and Chief Executive Officer Remuneration 2712000 Approved 2712000 -1357000 7000
3 Prostarm Info Systems Limited Sonu Ram Agarwal Promoter Remuneration 1312000 Approved 1312000 -140000 159000
4 Prostarm Info Systems Limited Raghu Shastri Director Remuneration 1212000 Approved 1212000 1000 96000
5 Prostarm Info Systems Limited Parvati Agarwal Promoter Remuneration 312000 Approved 312000 0 48000
6 Prostarm Info Systems Limited Santosh Agarwal Promoter Group Remuneration 312000 Approved 312000 -96000 0
7 Prostarm Info Systems Limited Vikas Agarwal Promoter Remuneration 300000 Approved 300000 81000 350000
8 Prostarm Info Systems Limited Abhishek Jain CFO Remuneration 1044000 Approved 1044000 0 142000
9 Prostarm Info Systems Limited Sachin Gupta CS Remuneration 729000 Approved 729000 0 111000
10 Prostarm Info Systems Limited Kavita Jain Relative of KMP Remuneration 359000 Approved 359000 50000 51000
11 Prostarm Info Systems Limited Ram Agarwal Whole Time Director and CEO Any other transaction Commission 2376000 Approved 2376000 0 0
12 Prostarm Info Systems Limited Tapan Ghose Managing Director Any other transaction Commission 4224000 Approved 4224000 0 0
13 Prostarm Info Systems Limited Raghu Shastri Director Any other transaction Commission 1069000 Approved 1069000 0 0
14 Prostarm Info Systems Limited Goutam Paul Independent Director Any other transaction Sitting Fees 60000 NA 60000 9000 0
15 Prostarm Info Systems Limited Bhargav Chatterjee Independent Director Any other transaction Sitting Fees 90000 NA 90000 65000 0
16 Prostarm Info Systems Limited Ganesh Pansari Independent Director Any other transaction Sitting Fees 53000 NA 53000 41000 0
17 Prostarm Info Systems Limited Shivkumar Baser Independent Director Any other transaction Sitting Fees 60000 NA 60000 41000 0
18 Prostarm Info Systems Limited Mitali Chatterjee Independent Director Any other transaction Sitting Fees 58000 NA 58000 9000 0
19 Prostarm Info Systems Limited Santosh Agarwal Relative of Director Any other transaction Rent 180000 Approved 180000 -137000 -175000
20 Prostarm Info Systems Limited Abhishek Jain Chief Financial Officer Loan 400000 Approved 400000 -81000 -363000
21 Prostarm Info Systems Limited Prostarm Energy Systems Private Limited Subsidiary Sale of goods or services 24138000 Arms Length 24138000 -14576000 -43035000
22 Prostarm Info Systems Limited S K Enterprises Proprietorship Firm of Relative of KMP Sale of goods or services 0 Arms Length 0 -78000 -78000
23 Prostarm Info Systems Limited Prostarm Energy Systems Private Limited Subsidiary Purchase of goods or services 35075000 Arms Length 35075000 -24605000 -47907000
24 Prostarm Info Systems Limited Prostarm Energy Systems Private Limited Subsidiary Advance 47907000 Arms Length 47907000 -24605000 -47907000
25 Prostarm Info Systems Limited Raghu Ramesh Thammannashastri Whole Time Director Any other transaction Reimbursement of expenses 3000 Arms Length 3000 36000 0
26 Prostarm Info Systems Limited Abhishek Jain Chief Financial Officer Any other transaction Reimbursement of expenses 135000 Arms Length 135000 0 0
27 Prostarm Info Systems Limited Kavita Jain Relative of KMP Any other transaction Reimbursement of expenses 200000 Arms Length 200000 0 0
28 Prostarm Info Systems Limited Ram Agarwal Whole Time Director and CEO Any other transaction Reimbursement 295000 Arms Length 295000 0 0
29 Prostarm Info Systems Limited Prostarm Energy Systems Private Limited Subsidiary Any other transaction ESOP Options Granted 402000 Approved 402000 0 0
30 Prostarm Info Systems Limited Prostarm Energy Systems Private Limited Subsidiary Any other transaction Reimbursement 45000 Arms Length 45000 0 0
31 Prostarm Info Systems Limited Prostarm Energy Systems Private Limited Subsidiary Investment 115900000 Approved 115900000 0 0
Total value of transaction during the reporting period 241874000