PRAKASH2023-10-012023-12-31 PRAKASH2023-10-012023-12-31 PRAKASH2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member PRAKASH2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member PRAKASH2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 506022 PRAKASH NOTLISTED Prakash Industries Limited Equity 2023-04-01 2024-03-31 2024-02-09 2024-01-27 INR Lakhs Third quarter 12:00:00 13:10:00 2024-02-09 2024-02-09 Not applicable Single segment Iron & Steel 2023-10-01 2023-12-31 Unaudited Standalone 8850700000.00 68600000.00 8919300000.00 5932400000.00 0.00 41500000.00 614400000.00 118000000.00 379500000.00 1027900000.00 8113700000.00 805600000.00 0.00 805600000.00 137000000.00 -137000000.00 0.00 0.00 805600000.00 0.00 0.00 0.00 0.00 805600000.00 -1600000.00 804000000.00 0.00 0.00 1790800000.00 10 4.50 4.50 0.00 0.00 4.50 4.50 1. The above Unaudited Financial Results for the quarter and nine months ended 31st December, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 9th February, 2024. The Statutory Auditors have reviewed these financial results pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 as amended and other recognised accounting practices and policies to the extent applicable. 3. Other income for the nine month ended 31st December, 2023 includes profit on sales of some assets aggregate of Rs. 3479 lakhs i.e. Rs. 2392 lakhs and Rs. 1087 lakhs pertaining to the quarter ended 30th June, 2023 and 30th September, 2023 respectively, therefore, other income for the current quarter is not comparable with previous quarter. 4. The Company operates in one segment only i.e. “Iron & Steel” and therefore, has only one reportable segment in accordance with IND AS 108 ”operating segments”. 5. The figures for the quarter ended 31st December, 2023 are the balancing figures between figures in respect of the unaudited year to date published figures up to the third quarter ended 31st December, 2023 and half year ended 30th September, 2023. 6. Previous period’s figures have been regrouped / reclassified, wherever considered necessary to make them comparable. *Deferred tax liability is adjusted against Securities Premium Account in terms of an order of Hon'ble High Court. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 27873300000.00 527800000.00 28401100000.00 19451200000.00 0.00 110200000.00 1817200000.00 474800000.00 1155800000.00 2797900000.00 25807100000.00 2594000000.00 0.00 2594000000.00 452800000.00 -452800000.00 0.00 0.00 2594000000.00 0.00 0.00 0.00 0.00 2594000000.00 -4600000.00 2589400000.00 0.00 0.00 1790800000.00 10 14.49 14.49 0.00 0.00 14.49 14.49 Other Expenses 1027900000.00 Other Expenses 2797900000.00