INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PRIZOR
MSEI Symbol NOTLISTED
ISIN INE0V9N01017
Name of Company PRIZOR VIZTECH LIMITED
Type of company SME
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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
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 Manufacturing and trading of CCTV camera and other related products
Start date and time of board meeting 28-May-2025   14:00:00
End date and time of board meeting 28-May-2025   17:15:00
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
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public Yes
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. Yes
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-05-28
Indicate Company website link for updated RPT policy of the Company www.prizor.in
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes


Financial Results — Other than Bank

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-Oct-2024 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 Standalone Standalone
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 Revenue From Operations
Revenue from operations 400596000 710937000
Other income 233000 450000
Total Income 400829000 711387000
2 Expenses
(a) Cost of materials consumed -255855000 55266000
(b) Purchases of stock-in-trade 628291000 628291000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -78087000 -162456000
(d) Employee benefit expense 9613000 17258000
(e) Finance costs 8291000 12402000
(f) Depreciation and amortisation expense 1026000 1662000
(g) Other Expenses
1 Other Expenses 11049000 22262000
Total other expenses 11049000 22262000
Total expenses 324328000 574685000
3 Profit before exceptional and extraordinary items and tax 76501000 136702000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 76501000 136702000
6 Extraordinary items 0 0
7 Profit before tax 76501000 136702000
8 Tax Expense
Current tax 17430000 34092000
Deferred tax 360000 1085000
Total tax expenses 17790000 35177000
9 Net Profit Loss for the period from continuing operations 58711000 101525000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 58711000 101525000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 58711000 101525000
17 Details of equity share capital
Paid-up equity share capital 106912000 106912000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.01 10.4
Diluted earnings (loss) per share from continuing and discontinued operations 6.01 10.4
20 Debt equity ratio 0.0018 0.0018
21 Debt service coverage ratio 0.3235 0.2867
22 Interest service coverage ratio 0.1529 0.17
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1.The above Financial Results which are published in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015 have been reviewed and recommended by the Audit Committee and have been approved by the Board of Directors at its Meeting held on May 28, 2025. 2.The company has one subsidiary namely Prizor Aitech India Limited which was incorporated on 9th October 2024. The Company holds 51% capital of this company. 3.The Statutory Auditors of the Company have carried out the Audit of the above financial results of the Company and have expressed an unmodified opinion on these results. 4.Previous period figures have been re-grouped / re-classified wherever necessary, to conform to current period's classification in order to comply with the requirements of the amended Schedule III to the Companies Act, 2013 effective 1st April 2021. 5.As the company is listed on SME Platform of NSE, it has been exempted from the applicability of IND-AS as per the proviso to rule 4 of companies (Indian Accounting Standards) Rules, 2015. 6.The Financial results have been prepared in accordance with the accounting standard as notified under section 133 of the Companies Act 2013 (Act), read with the relevant rules made thereunder and other accounting principles generally accepted in India. 7.The results for the Half Year and year ended March 31, 2025 are available on the National Stock Exchange of India Limited website (URL: www.nseindia.com) and also on the company's website. 8.There are no investor complaints received/pending as on 31st March, 2025. 9. Internal Audit of Financial results for the Half Year ended on 31/03/2025 has been conducted by the Internal Auditor of the Company. 10.The figure for both the Half Year ended 31st March, 2025 and 31st March, 2024 are the balancing figures between the audited figures in respect of full financial year and the published audited year to date figures of the relevant financial year.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 136702000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 12402000
Adjustments for depreciation and amortisation expense 1662000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 14064000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -142258000
Adjustments for decrease (increase) in trade receivables -77809000
Adjustments for decrease (increase) in other current assets -18429000
Adjustments for increase (decrease) in trade payables -32177000
Adjustments for increase (decrease) in other current liabilities -678000
Adjustments for provisions -978000
Total adjustments for working capital -272329000
Total adjustments for reconcile profit (loss) -258265000
Net cash flows from (used in) operations -121563000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 19389000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -140952000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -140952000
4 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 0
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 0
Purchase of property plant and equipment 82756000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1540000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -84296000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -84296000
Cash flows from used in financing activities
Proceeds from issuing shares 230084000
Proceeds from issuing other equity instruments 30000000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -19116000
Repayments of borrowings 0
Dividends paid 0
Interest paid 12402000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2163000
Net cash flows from (used in) financing activities before extraordinary items 226403000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 226403000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1155000
6 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 1155000
Cash and cash equivalents cash flow statement at beginning of period 159000
Cash and cash equivalents cash flow statement at end of period 1314000


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 106912000
Reserves and surplus 321381000
Money received against share warrants 0
Total shareholders' funds 428293000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 47643000
Deferred tax liabilities (net) 532000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 0
Total non-current liabilities 48175000
6 Current liabilities
Short-term borrowings 27564000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 15423000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10954000
Total Trade payable 26377000
Other current liabilities 3474000
Short-term provisions 34092000
Total current liabilities 91507000
Total equity and liabilities 567975000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 82706000
Producing properties 0
Intangible assets 0
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 18634000
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 101340000
ii Non-current investments 510000
v Deferred tax assets (net) 0
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 0
viii Other non-current assets 1040000
Total non-current assets 102890000
Current assets
Current investments 0
Inventories 284980000
Trade receivables 157443000
Cash and cash equivalents 1315000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 14220000
Other current assets 7127000
Total current assets 465085000
Total assets 567975000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
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




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 M/s. M B Jajodia & Associates Yes 31-Jul-2026


Signatory Details

Name of signatory
Designation of person
Place
Date


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
Total value of transaction during the reporting period





Format for Disclosing Outstanding Default on Loans and Debt Securities

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 75207000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 75207000