| Scrip code | 500337 |
|---|---|
| NSE Symbol | PRIMESECU |
| MSEI Symbol | NOTLISTED |
| ISIN | INE032B01021 |
| Name of company | PRIME SECURITIES 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 | 29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | Financial Advisory & Intermediation Services |
| Start date and time of board meeting | 29-05-2026 13:30:00 |
| End date and time of board meeting | 29-05-2026 16:30:00 |
| 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 |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 77.00 | 275.00 |
| (ii) | Dividend Income | 0.00 | 1.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 2,934.00 | 12,768.00 |
| (v) | Net gain on fair value changes | 9.00 | 627.00 |
| (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 | 3,020.00 | 13,671.00 | |
| Other income | 58.00 | 128.00 | |
| Total income | 3,078.00 | 13,799.00 | |
| 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 | 2,058.00 | 6,310.00 | |
| Finance costs | 37.00 | 87.00 | |
| Depreciation, depletion and amortisation expense | 98.00 | 347.00 | |
| Fees and commission expense | 580.00 | 1,577.00 | |
| Net loss on fair value changes | 536.00 | 470.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 105.00 | 1,427.00 | |
| (f) | Other expenses | ||
| 1 | Other Expenses | 258.00 | 1,742.00 |
| Total other expenses | 258.00 | 1,742.00 | |
| Total expenses | 3,672.00 | 11,960.00 | |
| 3 | Total profit before exceptional items and tax | (594.00) | 1,839.00 |
| 4 | Exceptional items | (1,178.00) | (1,178.00) |
| 5 | Total profit before tax | (1,772.00) | 661.00 |
| 7 | Tax expense | ||
| 8 | Current tax | (33.00) | 868.00 |
| 9 | Deferred tax | (447.00) | (1,640.00) |
| 10 | Total tax expenses | (480.00) | (772.00) |
| 11 | Net Profit Loss for the period from continuing operations | (1,292.00) | 1,433.00 |
| 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 | (30.00) | (117.00) |
| 15 | Total profit (loss) for period | (1,322.00) | 1,316.00 |
| 16 | Other comprehensive income net of taxes | 2,205.00 | 2,629.00 |
| 17 | Total Comprehensive Income for the period | 883.00 | 3,945.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (1,093.00) | 1,547.00 | |
| Total profit or loss, attributable to non-controlling interests | (229.00) | (231.00) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| 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 | 1,695.00 | 1,695.00 | |
| Face value of equity share capital | 5 | 5 | |
| 21 | Reserves excluding revaluation reserve | 23,949.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -3.91 | 3.91 | |
| Diluted earnings per share from continuing operations | -3.84 | 3.81 | |
| 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 | -3.91 | 3.91 | |
| Diluted earnings per share | -3.84 | 3.81 | |
| 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) | Consolidated Notes: 1 The above consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the Companies (Indian Accounting Standard) Rules, 2015 (“Ind-AS”) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the requirements of Regulation 33 of the Securities and Exchange Board of India (SEBI) Listing Obligations and Disclosure Requirements (LODR) Regulations, 2015 as amended from time to time. The consolidated financial results were reviewed by Audit Committee and approved and taken on record by the Board of Directors at its Meeting held on May 29, 2026. The results for the quarter and year ended March 31, 2026, have been audited by the statutory auditors of the Company and they have expressed an unmodified audit opinion on these consolidated financial results. The results are available on the stock exchanges websites at www.bseindia.com / www.nseindia.com and on the website of the Company at www.primesec.com. 2 The consolidated financial results include the audited financial results of subsidiary companies as referred in note 10 and the share of profit / (loss) attributable to the extent of holding based on audited financials of associate i.e. Ark Neo Financial Service Private Limited. 3 Prime Research and Advisory Limited (PRAL) had acquired 60% equity stake in Prime Global Asset Management Pte. Ltd., Singapore (PGAM), which was set-up to undertake the fund management business and offer its services to global institutional investors and family offices. The remaining 40% of the equity were held by Partners of the venture. The proposed activities could not be started due to various reasons. Hence, PGAM had returned the capital after reducing the costs incurred and has been struck-off from the records of the registering authority. In view of the same, PGAM ceased to be a stepdown subsidiary of Prime Securities Limited. 4 During the year, Prime Research and Advisory Limited (PRAL) has approached the Hon’ble National Company Law Tribunal (“NCLT”) with a claim of Rs. 2,795 lakhs in respect of corporate advisory services rendered and recognised by way of invoice as well as unbilled working progress. The matter is presently sub-judice. The Management has obtained independent legal opinion from external legal counsels handling the matter and has also evaluated the relevant contractual documentation, correspondences, transaction records and other supporting evidence available in relation to the claim. Based on such evaluation the PRAL has made an allowance of Rs. 1,178 lakhs in accordance with its existing Expected Credit Loss (“ECL”) policy and the management has disclosed the same as an Exceptional Item. The management believes that PRAL has a legally enforceable contractual claim and a reasonable basis supporting recovery of the dues. The management shall continue to monitor uncertainties attached to the legal proceedings in the matter and reassess the carrying value of the aforesaid contract assets and related ECL allowance at each reporting date based on the evolving facts and circumstances. 5 PRAL Management Consultancies LLC (PMCL), in the current quarter, is set-up by Prime Securities Limited (PSL) to set up a business unit as 100% Subsidiary. The expenses incurred for incorporation and relevant set-up costs have been funded as Equity by PSL. All costs incurred have been debited to expenses account and are funded by the equity infusion. The net worth thus is eroded. Being in the first year, and there being no external liabilities, and based on the strength of the PSL, PMCL is classified as a going concern. 5 The Holding Company, during the year subscribed to Optionally Convertible Debentures of INR 150 lakhs into Ark Neo Financial Services Private Limited (Ark Neo). The Company has acquired 41.68% equity stake in Ark Neo from the Promoters of Ark Neo in previous year. 6 Prime Trigen Wealth Limited (PTWL) has recognised deferred tax assets amounting to Rs. 605 lakhs as at March 31, 2026, based on management’s projections of future taxable profits and the business plans prepared by the management. The realization of such deferred tax assets is dependent upon the achievement of these projections and the availability of sufficient future taxable income. 7 The holding Company, and Primesec Investment Limited which has since merged with the company effective April 1, 2020, have in earlier years paid Minimum Alternate Tax (MAT) which were appropriated from profits in the years of payment. This treatment was given in the financial statements based on the uncertainty of timing and amount of the set off available under the relevant Income Tax Act. The returns of Income filed in all years have continued to show the set off available. In the last 3 years, an actual set off aggregating to Rs. 361 lakhs is availed by the Company in its tax returns. Based on the near certainty of taxable profits and hence the set off being available, the amount of unabsorbed MAT aggregating to Rs. 841 lakhs is recognised during the year in the financial statements as below: A.Y.-2017-18 Rs. 57 lakhs A.Y. 2018-19 Rs. 262 lakhs A.Y. 2019-20 Rs. 409 lakhs A.Y. 2020-21 Rs. 113 lakhs 8 Exceptional item for the year ended March 31, 2025 represent the net gain on sale of a residential flat during the quarter ended June 30, 2024, calculated on the basis of realisation of sale price, net of directly allocatable expenses as reduced by the cost of flat. 9 As at March 31, 2026 the Holding Company has the following subsidiaries / associates: Subsidiaries: Prime Research and Advisory Limited - Incorporated in India - Wholly-owned Subsidiary of Prime Securities Limited Prime Trigen Wealth Limited - Incorporated in India - 84.92% Subsiadiary of Prime Securities Limited Prime Advisory Partners Limited - Incorporated in United Kingdom (UK) - 97.83% Subsidiary of Prime Securities Limited PRAL Management Consultancies LLC - Incorporated in United Arab Emirates (UAE) - Wholly-owned Subsidiary of Prime Securities Ltd Stepdown Subsidiaries: Prime Global Asset Management PTE Limited - Incorporated in Singapore – 60% Subsidiary of Prime Research & Advisory Limited (Upto October 14, 2025) Prime Litmus Investment Management Limited - Incorporated in India - 75% Subsidiary of Prime Research & Advisory Limited Prime Litmus Ventures LLP - Incorporated in India - 99.80% Subsidiary of Prime Research & Advisory Limited Associates: Ark Neo Financial Services Private Limited - Incorporated in India - 41.68% Associate of Prime Securities Limited 10 The Group has only one segment of business i.e. Financial Advisory and Intermediation services. There are no separate reportable segments in terms of Ind-AS 108. 11 The amounts reflected as 0 in the financial information are values with less than rupees one lakh. 12 The figures for the quarter ended March 31, 2026, and quarter ended March 31, 2025, are the balancing figures between audited figures in respect of the year ended March 31, 2026, and March 31, 2025, and the unaudited figures of nine months ended December 31, 2025, and December 31, 2024, respectively. 13 Previous quarter / period and year ended figures have been regrouped / reclassified, wherever necessary, to confirm to the current quarter / period presentation, the impact of such restatements / regroupings are not material to Financial Statements. |
|---|
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 661.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (1,256.00) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for decrease (increase) in other non-current assets | (1,176.00) | |
| Adjustments for other financial assets, non-current | 63.00 | |
| Adjustments for other financial assets, current | (1,047.00) | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | (117.00) | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 486.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 267.00 | |
| Adjustments for depreciation and amortisation expense | 347.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 193.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 6.00 | |
| Adjustments for dividend income | 1.00 | |
| Adjustments for interest income | 275.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 470.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 1,427.00 | |
| Other adjustments to reconcile profit (loss) | (529.00) | |
| Other adjustments for non-cash items | 1,178.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | 36.00 | |
| Net cash flows from (used in) operations | 697.00 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 907.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (210.00) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | (231.00) | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 0.00 | |
| Purchase of property, plant and equipment | 1,028.00 | |
| Proceeds from sales of investment property | 627.00 | |
| Purchase of investment property | 1,233.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 1.00 | |
| Interest received | 275.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 1,789.00 | |
| Net cash flows from (used in) investing activities | 662.00 | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 183.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 151.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 504.00 | |
| Interest paid | 87.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (257.00) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 195.00 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 195.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 133.00 | |
| Cash and cash equivalents cash flow statement at end of period | 328.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 328.00 | ||
| Bank Balance other than (a) above | 141.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 1,445.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 17.00 | ||
| Investments | 21,402.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 3,221.00 | |
| Total of Other Financial assets | 3,221.00 | ||
| Total Financial Assets | 26,554.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 205.00 | ||
| Deferred tax Assets (Net) | 669.00 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 1,148.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 36.00 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 173.00 | |
| Total of Other non-financial assets | 173.00 | ||
| Total Non Financial Assets | 2,231.00 | ||
| Total assets | 28,785.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,695.00 | ||
| Other equity | 23,949.00 | ||
| Total equity attributable to owners of parent | 25,644.00 | ||
| Non controlling interest | |||
| Total equity | 25,644.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 5.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 74.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 0.00 | |
| (d) | Borrowings (Other than Debt Securities) | 151.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 1,738.00 | |
| Total of Other financial liabilities | 1,738.00 | ||
| Total Financial Liabilities | 1,968.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 547.00 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 337.00 | |
| 2 | Non-Controlling Interest | 289.00 | |
| Total of Other non-financial liabilities | 626.00 | ||
| Total Non Financial Liabilities | 1,173.00 | ||
| Total liabilities | 3,141.00 | ||
| Total equity and liabilites | 28,785.00 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results 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 | |||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| 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 | Remeasurement of defined employee benefit plans | 1900000 | 3400000 |
| 2 | Remeasurement gain/ (loss) on fair valuation of investments in equity instruments | 256300000 | 304700000 |
| Total Amount of items that will not be reclassified to profit and loss | 258200000 | 308100000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 377.00 | 452.00 |
| 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 | 2,205.00 | 2,629.00 |
| 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 | Sharp and Tanan Associates | Yes | 30-04-2028 | ||
|---|---|---|---|---|---|