General information about company |
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| Scrip code | 540648 |
| NSE Symbol | PALASHSECU |
| MSEI Symbol | NOTLISTED |
| ISIN | INE471W01019 |
| Name of company | PALASH SECURITIES LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-Apr-2025 |
| Date of end of financial year | 31-Mar-2026 |
| Date of board meeting when results were approved | 14-Aug-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-Aug-2025 |
| Description of presentation currency | INR (in Actuals) |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | 14-Aug-2025 15:00:00 |
| End date and time of board meeting | 14-Aug-2025 16:50:00 |
| 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 |
Financial Results — NBFC |
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| 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-Apr-2025 | 01-Apr-2025 |
| B | Date of end of reporting period | 30-Jun-2025 | 30-Jun-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | |||
| (i) | Interest Income | 1212000 | 1212000 |
| (ii) | Dividend Income | 0 | 0 |
| (iii) | Rental Income | 0 | 0 |
| (iv) | Fees and commission Income | 0 | 0 |
| (v) | Net gain on fair value changes | 103000 | 103000 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 |
| (vii) | Sale of products (including Excise Duty) | 134358000 | 134358000 |
| (viii) | Sale of services | 0 | 0 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 135673000 | 135673000 | |
| Other income | 1183000 | 1183000 | |
| Total income | 136856000 | 136856000 | |
| 2 | Expenses | ||
| Cost of materials consumed | 54335000 | 54335000 | |
| Purchases of stock-in-trade | 21846000 | 21846000 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | -21577000 | -21577000 | |
| Employee benefit expense | 41265000 | 41265000 | |
| Finance costs | 6959000 | 6959000 | |
| Depreciation, depletion and amortisation expense | 1606000 | 1606000 | |
| Fees and commission expense | 695000 | 695000 | |
| Net loss on fair value changes | 0 | 0 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 | |
| Impairment on financial instruments | 0 | 0 | |
| (f) | Other expenses | ||
| 1 | Packing material consumed | 31408000 | |
| 2 | Rent, tax and energy costs | 3821000 | |
| 3 | Administrative and other expenses | 26572000 | |
| Total other expenses | 61801000 | 61801000 | |
| Total expenses | 166930000 | 166930000 | |
| 3 | Total profit before exceptional items and tax | -30074000 | -30074000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | -30074000 | -30074000 |
| 7 | Tax expense | ||
| 8 | Current tax | 123000 | 123000 |
| 9 | Deferred tax | 26000 | 26000 |
| 10 | Total tax expenses | 149000 | 149000 |
| 11 | Net Profit Loss for the period from continuing operations | -30223000 | -30223000 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 17 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 15 | Total profit (loss) for period | -30223000 | -30223000 |
| 16 | Other comprehensive income net of taxes | 382554000 | 382554000 |
| 17 | Total Comprehensive Income for the period | 352331000 | 352331000 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | -15662000 | -15662000 | |
| Total profit or loss, attributable to non-controlling interests | -14561000 | -14561000 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 366928000 | 366928000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | -14597000 | -14597000 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 100031000 | 100031000 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -1.57 | -1.57 | |
| Diluted earnings per share from continuing operations | -1.57 | -1.57 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | -1.57 | -1.57 | |
| Diluted earnings per share | -1.57 | -1.57 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
Remarks |
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| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Text Block |
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| Textual Information(1) | Notes: 1.The figures of the last quarter for the previous year are the balancing figures between the audited figures in respect of full financial year ended 31 March and the published year to date reviewed figures upto the end of the third quarter ended 31 December. 2.These consolidated financial results have been prepared in accordance with Indian Accounting Standards as per the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) notified under Section 133 of the Companies Act, 2013 and other relevant provisions of the Act and comprise the financial results of the Company and its subsidiaries as under: Name of the company Country of Incorporation Equity interest as on (%) 30.06.2025 31.03.2025 30.06.2024 Champaran Marketing Company Limited India 100.00% 100.00% 100.00% Hargaon Investment & Trading Company Limited India 100.00% 100.00% 100.00% Hargaon Properties Limited India 100.00% 100.00% 100.00% OSM Investment & Trading Company Limited India 100.00% 100.00% 100.00% Morton Foods Limited India 51.37% 51.37% 69.34% 3. Morton Foods Limited is incurring losses, which has substantially eroded its net worth. However, based on the positive outlook of the management towards the growth and the ability of the said subsidiary to continue as a going concern in the foreseeable future, its financial information, consolidated above, for the quarter ended 30 June 2025 have been prepared on a going concern basis. 4.In case of Morton Foods Limited, its Statutory Auditors in their report on the financial statements for the quarter ended 30 June 2025 have commented upon deferred tax assets (net), recognised earlier amounting to Rs. 450.53 lakhs upto 31 March 2022, based on future profitability projections. Morton Foods Limited is certain that there would be sufficient income in future, to claim the tax credit. 5. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 14 Aug, 2025. The Limited Review of the same has been carried out by the statutory auditors, pursuant to Regulation 33 of SEBI (LODR) Regulation 2015, as amended. 6. The figures of the previous year have been regrouped / reclassified, wherever necessary, to conform to the classification for the quarter ended 30 June 2025. | ||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | 01-Apr-2025 |
| B | Date of end of reporting period | 30-Jun-2025 | 30-Jun-2025 |
| Whether accounts are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Investing Business | 1314000 | |
| 2 | Food Processing Business | 134359000 | |
| Total Segment Revenue | 135673000 | 135673000 | |
| Less: Inter segment revenue | 0 | ||
| Revenue from operations | 135673000 | 135673000 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investing Business | 41000 | |
| 2 | Food Processing Business | -22731000 | |
| Total Profit before tax | -22690000 | -22690000 | |
| i. Finance cost | 6959000 | ||
| ii. Other Unallocable Expenditure net off Unallocable income | 425000 | 425000 | |
| Profit before tax | -30074000 | -30074000 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investing Business | 6618098000 | 6618098000 |
| 2 | Food Processing Business | 704627000 | 704627000 |
| Total Segment Asset | 7322725000 | 7322725000 | |
| Un-allocable Assets | 20128000 | 20128000 | |
| Net Segment Asset | 7342853000 | 7342853000 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investing Business | 556710000 | 556710000 |
| 2 | Food Processing Business | 75003000 | 75003000 |
| Total Segment Liabilities | 631713000 | 631713000 | |
| Un-allocable Liabilities | 323674000 | 323674000 | |
| Net Segment Liabilities | 955387000 | 955387000 | |
| Disclosure of notes on segments | |||
Other Comprehensive Income |
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|---|---|---|---|
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | 01-Apr-2025 |
| B | Date of end of reporting period | 30-Jun-2025 | 30-Jun-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Items that will not be reclassified to profit or loss | 416141000 | 416141000 |
| Total Amount of items that will not be reclassified to profit and loss | 416141000 | 416141000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 33587000 | 33587000 |
| 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 | 382554000 | 382554000 |