INTEGRATED FILING — NBFC



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 23-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Single segment
Description of single segment Financial Advisory & Intermediation Services
Start date and time of board meeting 23-07-2026   17:10:00
End date and time of board meeting 23-07-2026   19:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion


Financial Results — NBFC

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 66.00 66.00
(ii) Dividend Income 2.00 2.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 2,653.00 2,653.00
(v) Net gain on fair value changes 647.00 647.00
(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 3,368.00 3,368.00
Other income 0.00 0.00
Total income 3,368.00 3,368.00
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 2,129.00 2,129.00
Finance costs 36.00 36.00
Depreciation, depletion and amortisation expense 98.00 98.00
Fees and commission expense 29.00 29.00
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 124.00 124.00
(f) Other expenses
1 Other Expenses 313.00 313.00
Total other expenses 313.00 313.00
Total expenses 2,729.00 2,729.00
3 Total profit before exceptional items and tax 639.00 639.00
4 Exceptional items (133.00) (133.00)
5 Total profit before tax 506.00 506.00
7 Tax expense
8 Current tax 222.00 222.00
9 Deferred tax 48.00 48.00
10 Total tax expenses 270.00 270.00
11 Net Profit Loss for the period from continuing operations 236.00 236.00
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 (35.00) (35.00)
15 Total profit (loss) for period 201.00 201.00
16 Other comprehensive income net of taxes 72.00 72.00
17 Total Comprehensive Income for the period 273.00 273.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 349.00 349.00
Total profit or loss, attributable to non-controlling interests (148.00) (148.00)
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 1,697.00 1,697.00
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 0.7 0.7
Diluted earnings per share from continuing operations 0.68 0.68
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 0.7 0.7
Diluted earnings per share 0.68 0.68
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

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1) 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 July 23, 2026. The results for the quarter ended June30, 2026, have been reviewed by the statutory auditors of the Company and they have expressed an unmodified audit conclusion 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 unaudited 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. During the previous year, Prime Research and Advisory Limited (PRAL) had filed a claim before the Hon'ble National Company Law Tribunal (NCLT) amounting to Rs.2,795 lakhs in respect of Corporate Advisory Services rendered, comprising invoiced amounts and unbilled work-in-progress. Based on an assessment of the contractual arrangements, transaction records, legal opinion obtained from independent external legal counsels and other relevant evidence, PRAL had recognised an allowance of Rs.1,178 lakhs under its Expected Credit Loss (ECL) policy, which was disclosed as an Exceptional Item. During the quarter ended June 30 2026, PRAL entered into a settlement agreement with the customer on June 4 2026, whereby the parties agreed to settle the claim for a consideration of Rs.1,750 lakhs, subject to the terms of the settlement agreement. Consequent to the settlement, PRAL reassessed the recoverability of the outstanding receivable and recognised an additional allowance of Rs.133 lakhs in accordance with Ind AS 109 requirements, which has been disclosed as an Exceptional Item in the Statement of Profit and Loss. Pursuant to the settlement agreement, the legal proceedings before the Hon'ble NCLT stand resolved in terms of the settlement. 4. During the quarter, Prime Trigen Wealth Limited (PTWL) has recognised deferred tax assets amounting to Rs. 241 lakhs, 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. 5. As at June 30, 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 - 84.06% 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 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 6. 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. 7. The amounts reflected as 0 in the financial information are values with less than rupees one lakh. 8. The figures for the quarter ended March 31, 2026, are the balancing figures between audited figures in respect of the year ended March 31, 2026, and the unaudited figures of nine months ended December 31, 2025, respectively. 9. 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.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.




Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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


Other Comprehensive Income

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Remeasurement of defined employee benefit plans -3700000 -3700000
2 Remeasurement gain/ (loss) on fair valuation of investments in equity instruments 11500000 11500000
Total Amount of items that will not be reclassified to profit and loss 7800000 7800000
2 Income tax relating to items that will not be reclassified to profit or loss 6.00 6.00
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 72.00 72.00




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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