PRAKASH2024-07-012024-09-30 PRAKASH2024-07-012024-09-30 PRAKASH2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member PRAKASH2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member PRAKASH2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 506022 PRAKASH NOTLISTED Prakash Industries Limited Equity 2024-04-01 2025-03-31 2024-11-14 2024-11-04 INR Lakhs Half yearly 12:00:00 13:50:00 2024-11-14 2024-11-14 true Cash Flow Indirect Not applicable Single segment Iron & Steel 2024-07-01 2024-09-30 Unaudited Standalone 10769000000.00 58700000.00 10827700000.00 7905300000.00 0.00 -85200000.00 690500000.00 111900000.00 356500000.00 944800000.00 9923800000.00 903900000.00 0.00 903900000.00 156200000.00 -156200000.00 0.00 0.00 903900000.00 0.00 0.00 0.00 0.00 903900000.00 -13500000.00 890400000.00 0.00 0.00 1790800000.00 10 5.05 5.05 0.00 0.00 5.05 5.05 1. The above Unaudited Financial Results for the quarter and half year ended 30th September 2024 have been reviewed by the Audit Committee and approved by the Company's Board of Directors at their respective meetings held on 14th November 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 516 lakhs and Rs 1050 lakhs for the quarter and half year ended on 30th September, 2024 respectively has been adjusted against Securities Premium Account in terms of a court order. 4. Other income for corresponding previous year quarter and half year ended 30th September, 2023 includes Rs 1087 and Rs 3479 respectively relating to sale of some assets, therefore, other income for the current quarter and half year ended 30th September 2024 is not comparable with corresponding previous year quarter and half year. 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 30th September, 2024 are the balancing figures between figures in respect of the unaudited year to date published figures up to the second quarter ended 30th September, 2024 and quarter ended 30th June, 2024. 7. Previous period/year figures have been regrouped/reclassified, wherever considered necessary to make them comparable. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 22437600000.00 121200000.00 22558800000.00 16674500000.00 0.00 -172800000.00 1361300000.00 235700000.00 708900000.00 1942400000.00 20750000000.00 1808800000.00 0.00 1808800000.00 312100000.00 -312100000.00 0.00 0.00 1808800000.00 0.00 0.00 0.00 0.00 1808800000.00 -27000000.00 1781800000.00 0.00 0.00 1790800000.00 10 10.10 10.10 0.00 0.00 10.10 10.10 Other Expenses 944800000.00 Other Expenses 1942400000.00 25605700000.00 5029100000.00 0.00 0.00 900500000.00 0.00 0.00 0.00 0.00 0.00 0.00 821000000.00 821000000.00 202100000.00 117000000.00 32675400000.00 4119600000.00 0.00 1727000000.00 113100000.00 2473000000.00 0.00 104200000.00 4417300000.00 0.00 1782200000.00 10319100000.00 0.00 0.00 42994500000.00 1790800000.00 29908700000.00 31699500000.00 31699500000.00 1936200000.00 0.00 16500000.00 1952700000.00 0.00 705400000.00 0.00 524300000.00 3182400000.00 1825500000.00 1604700000.00 3462800000.00 6893000000.00 547400000.00 354800000.00 317400000.00 0.00 8112600000.00 0.00 0.00 11295000000.00 42994500000.00 235700000.00 -1112900000.00 -892900000.00 0.00 -577000000.00 0.00 0.00 -537400000.00 0.00 405400000.00 0.00 -8900000.00 0.00 708900000.00 0.00 25800000.00 0.00 0.00 0.00 0.00 0.00 109000000.00 0.00 0.00 0.00 0.00 -10200000.00 0.00 0.00 -1872500000.00 -63700000.00 0.00 0.00 0.00 50800000.00 0.00 -114500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 29400000.00 115600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 59800000.00 0.00 256900000.00 0.00 230500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -156600000.00 0.00 0.00 0.00 200300000.00 0.00 0.00 -43700000.00 72300000.00 0.00 72300000.00 40800000.00 113100000.00