| Scrip code | 543527 |
|---|---|
| NSE Symbol | PRUDENT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE00F201020 |
| Name of company | Prudent Corporate Advisory Services Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 28-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Distribution and sale of financial products (Mutual Funds, Bonds, Fixed Deposits, Structured Products, Stock broking, etc) within India |
| Start date and time of board meeting | 28-01-2026 11:30:00 |
| End date and time of board meeting | 28-01-2026 14:00:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 201.63 | 618.17 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 34,071.22 | 94,853.77 |
| (v) | Net gain on fair value changes | 45.78 | 201.69 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 34,318.63 | 95,673.63 | |
| Other income | 951.27 | 2,795.33 | |
| Total income | 35,269.90 | 98,468.96 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 3,825.71 | 10,265.01 | |
| Finance costs | 169.43 | 311.41 | |
| Depreciation, depletion and amortisation expense | 802.20 | 2,295.95 | |
| Fees and commission expense | 20,229.67 | 56,567.06 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.04 | 0.37 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 2,483.67 | 7,117.91 |
| Total other expenses | 2,483.67 | 7,117.91 | |
| Total expenses | 27,510.72 | 76,557.71 | |
| 3 | Total profit before exceptional items and tax | 7,759.18 | 21,911.25 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,759.18 | 21,911.25 |
| 7 | Tax expense | ||
| 8 | Current tax | 1,684.32 | 5,221.63 |
| 9 | Deferred tax | 312.29 | 395.51 |
| 10 | Total tax expenses | 1,996.61 | 5,617.14 |
| 11 | Net Profit Loss for the period from continuing operations | 5,762.57 | 16,294.11 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 5,762.57 | 16,294.11 |
| 16 | Other comprehensive income net of taxes | 24.69 | 23.65 |
| 17 | Total Comprehensive Income for the period | 5,787.26 | 16,317.76 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,762.57 | 16,294.11 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 5,787.26 | 16,317.76 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,070.33 | 2,070.33 | |
| Face value of equity share capital | 5 | 5 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 13.92 | 39.35 | |
| Diluted earnings per share from continuing operations | 13.92 | 39.35 | |
| 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 | 13.92 | 39.35 | |
| Diluted earnings per share | 13.92 | 39.35 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | 1. The above financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Parent Company at their meetings held on January 28, 2026. The Statutory Auditors have carried out limited review of the financial results for quarter and nine month ended December 31, 2025. 2. These financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) specified under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. 3. The Group operates in only one reportable business segment i.e. distribution and sale of financial products (Mutual Funds, Bonds, Fixed Deposits, Structured Products, Stock Broking, Insurance etc) within India, as determined by the chief operating decision maker, in accordance with Indian Accounting Standard 108 - Operating Segments. 4. During the quarter, the Parent Company completed the acquisition of mutual fund distribution business of Indus Capital as a going concern on a slump sale basis, effective October 1, 2025 for an aggregate consideration of Rs. 12,375 lakhs. The transaction primarily entails acquistion of customer folios of Indus Capital. Pursuant to the terms of the agreement, the Parent Company has paid an initial consideration of Rs. 8,725 lakhs and the balance consideration of rs. 3,650 lakhs shall be payable after 3 years and shall be contingent upon the fulfillment of certain conditions. Post acqusition, the Parent Company has earned commission income of rs. 571.97 lakhs during the quarter. 5. The Nomination and Remuneration Committee of the Board of Directors, in terms of the approval granted by the Shareholders of the Parent Company by passing Special Resolution(s) at the Annual General Meeting held on July 31, 2025, in its meeting held at October 07, 2025, has approved the grant of 1,30,945 Employee Stock Options of face value Rs 5/-each to the eligible employees of the Parent Company and its wholly owned subsidiary, Gennext Insurance Brokers Private Limited, as determined by the NRC, under the Prudent–Employee Stock Option Scheme 2025. Pursuant to which the Group has recognised the ESOP compensation expense amounting to Rs. 161.23 Lakhs under employee benefit expenses for the quarter and nine months ended December 31,2025. 6. On November 21, 2025, the Government of lndia notified the four Labour Codes - the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employement published draft Central Rules and FAQ to enable assessment of the financial impact due to changes in regulations. The Group has assessed and recognized an incremental provision towards gratuity and compensated absences payable to employees aggregating to rs. 149.33 Iakhs during the quarter and nine months ended December 31, 2025 which is included under Employee benefit expense.. 7. W.e.f October 1, 2025, the Parent Company has changed the useful life of customer folios based upon the reassessment conducted by the management. Accordingly, change in useful life of the Intangible Asset is being applied prospectively in accordance with Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Had the Parent Company continued with the previously assessed useful life of Intangible Asset, charge for depreciation for the quarter ended December 31, 2025 would have been higher by Rs. 171.61 lakhs.. 8. The key numbers of standalone results of the Company are as under : (Rs. In Lakhs) Particulars For Quarters ended For Nine Months ended For Year ended 31-12-2025 30-09-2025 31-12-2024 31-12-2025 31-12-2024 31-03-2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Total Income 33,941.25 31,346.11 26,044.23 93,591.84 74,658.54 99,486.14 Profit before tax 7,396.22 6,871.94 5,347.64 20,823.82 16,125.95 21,018.13 Profit after tax 5,505.97 5,121.32 4,002.18 15,516.35 12,031.83 15,658.49 |
|---|
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| Whether results 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) | |||
| 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | Re-measurement of the defined benefit plans | 3301000 | 3161000 |
| Total Amount of items that will not be reclassified to profit and loss | 3301000 | 3161000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 8.32 | 7.96 |
| 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 | 24.69 | 23.65 |