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 18-Jun-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 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



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 820200000 3506467000
Other income 2585000 19026000
Total income 822785000 3525493000
2 Expenses
(a) Cost of materials consumed 232231000 707923000
(b) Purchases of stock-in-trade 356897000 1787073000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3086000 15064000
(d) Employee benefit expense 64552000 223555000
(e) Finance costs 13066000 54104000
(f) Depreciation, depletion and amortisation expense 8092000 30227000
(f) Other Expenses
1 Other Expenses 56978000 317765000
Total other expenses 56978000 317765000
Total expenses 728730000 3135711000
3 Total profit before exceptional items and tax 94055000 389782000
4 Exceptional items 0 0
5 Total profit before tax 94055000 389782000
6 Tax expense
7 Current tax 27452000 109258000
8 Deferred tax -1180000 -7994000
9 Total tax expenses 26272000 101264000
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 67783000 288518000
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 67783000 288518000
17 Other comprehensive income net of taxes 2000 252000
18 Total Comprehensive Income for the period 67785000 288770000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 67954000 297094000
Total profit or loss, attributable to non-controlling interests -169000 -8324000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 67954000 297094000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -169000 -8324000
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 609813000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.58 6.92
Diluted earnings (loss) per share from continuing operations 1.54 6.74
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 1.58 6.92
Diluted earnings (loss) per share from continuing and discontinued operations 1.54 6.74
24 Debt equity ratio
25 Debt service coverage ratio
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 202359000
Capital work-in-progress 0
Investment property 28738000
Goodwill 0
Other intangible assets 19159000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 156234000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 0
Deferred tax assets (net) 26390000
Other non-current assets 3477000
Total non-current assets 436357000
2 Current assets
Inventories 587307000
Current financial asset
Current investments 0
Trade receivables, current 1074075000
Cash and cash equivalents 6277000
Bank balance other than cash and cash equivalents 19798000
Loans, current 5182000
Other current financial assets 75836000
Total current financial assets 1181168000
Current tax assets (net) 807000
Other current assets 169570000
Total current assets 1938852000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2375209000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 428746000
Other equity 609813000
Total equity attributable to owners of parent 1038559000
Non controlling interest 0
Total equity 1038559000
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 14667000
Total non-current financial liabilities 48527000
Provisions, non-current 200000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 48727000
Current liabilities
Current financial liabilities
Borrowings, current 638438000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 60416000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 516867000
Total Trade payable 577283000
Other current financial liabilities 18001000
Total current financial liabilities 1233722000
Other current liabilities 26315000
Provisions, current 5848000
Current tax liabilities (Net) 22038000
Deferred government grants, Current 0
Total current liabilities 1287923000
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 1336650000
Total equity and liabilites 2375209000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re measurement of gain loss on defined benefit obligation 3000 340000
Total Amount of items that will not be reclassified to profit and loss 3000 340000
2 Income tax relating to items that will not be reclassified to profit or loss 1000 88000
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 2000 252000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 389782000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 39026000
Adjustments for decrease (increase) in inventories -1915000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current -171046000
Adjustments for decrease (increase) in other current assets -122961000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -25034000
Adjustments for other bank balances -17665000
Adjustments for increase (decrease) in trade payables, current -63649000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 30227000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 4491000
Adjustments for other financial liabilities, current -5252000
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 6006000
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) -2687000
Other adjustments for non-cash items 210000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -332280000
Net cash flows from (used in) operations 57502000
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 -54607000
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 120450000
Proceeds from sales of investment property -1424000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 990000
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 -133883000
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 238181000
Repayments of borrowings 0
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 189437000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 947000
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 947000
Cash and cash equivalents cash flow statement at beginning of period 5330000
Cash and cash equivalents cash flow statement at end of period 6277000





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