PRAKASH2024-04-012024-06-30 PRAKASH2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member PRAKASH2024-06-30 PRAKASH2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 506022 PRAKASH NOTLISTED Prakash Industries Limited Equity 2024-04-01 2025-03-31 2024-08-12 2024-08-03 INR Lakhs First quarter 12:00:00 13:55:00 2024-08-12 2024-08-12 Not applicable Single segment Iron & Steel 2024-04-01 2024-06-30 Unaudited Standalone 11668600000.00 62500000.00 11731100000.00 8769200000.00 0.00 -87600000.00 670800000.00 123800000.00 352400000.00 997600000.00 10826200000.00 904900000.00 0.00 904900000.00 155900000.00 -155900000.00 0.00 0.00 904900000.00 0.00 0.00 0.00 0.00 904900000.00 -13500000.00 891400000.00 0.00 0.00 1790800000.00 10 5.05 5.05 0.00 0.00 5.05 5.05 Notes : 1. The above Unaudited Financial Results for the quarter ended 30th June 2024 have been reviewed by the Audit Committee and approved by the Company's Board of Directors at their respective meetings held on 12th August 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. The deferred tax Liability of Rs. 534 lakhs for the quarter ended on 30th June 2024 has been adjusted against Securities Premium Account in terms of a court order. 4. Other income for corresponding previous year quarter ended 30th June, 2023 includes Rs. 2392 lakhs relating to sale of some assets, therefore, other income for the current quarter is not comparable with corresponding previous year quarter. 5. 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”. 6. The figures for the quarter ended 31st March 2024 are the balancing figures between audited figures in respect of the full financial year ended 31st March 2024 and unaudited year-to-date published figures up to the third quarter ended 31st December 2023. 7. Previous period/year figures have been regrouped/reclassified, wherever considered necessary to make them comparable. Other Expenses 997600000.00 Remeasurement of defined benefit plans -13500000.00 -13500000.00 0.00 0.00