PALASHSECU2024-10-012024-12-31 PALASHSECU2024-10-012024-12-31 PALASHSECU2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member PALASHSECU2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member PALASHSECU2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member PALASHSECU2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member PALASHSECU2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member PALASHSECU2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member PALASHSECU2024-12-31 PALASHSECU2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member PALASHSECU2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member PALASHSECU2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member PALASHSECU2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member PALASHSECU2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member PALASHSECU2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member PALASHSECU2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member PALASHSECU2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member PALASHSECU2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member PALASHSECU2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member PALASHSECU2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member PALASHSECU2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member PALASHSECU2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member PALASHSECU2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540648 PALASHSECU NOTLISTED Palash Securities Limited Equity 2024-04-01 2025-03-31 2025-02-13 2025-02-05 INR Lakhs Third quarter 14:00:00 14:58:00 2025-02-13 2025-02-13 false Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 128962000.00 1335000.00 130297000.00 31692000.00 49871000.00 -11004000.00 34148000.00 7925000.00 1467000.00 54208000.00 168314000.00 -38017000.00 0.00 -38017000.00 -11027000.00 -306000.00 -11333000.00 -26684000.00 0.00 0.00 0.00 0.00 -26684000.00 -505746000.00 -532430000.00 -12840000.00 -13844000.00 -518160000.00 -532430000.00 100031000.00 10 -1.28 -1.28 0.00 0.00 -1.28 -1.28 0.00 0.00 0.00 Notes: 1. These consolidated financial results have been prepared in accordance with Indian Accounting Standards as per the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) notified under Section 133 of the Companies Act, 2013 and other relevant provisions of the Act and comprise the financial results of the Company and its subsidiaries as under: Name of the company Country of Incorporation Equity interest as on (%) 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.03.2024 1. These consolidated financial results have been prepared in accordance with Indian Accounting Standards as per the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) notified under Section 133 of the Companies Act, 2013 and other relevant provisions of the Act and comprise the financial results of the Company and its subsidiaries as under: Name of the company Country of Incorporation Equity interest as on (%) 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.03.2024 Champaran Marketing Company Limited India 100.00% 100.00% 100.00% 100.00% 100.00% Hargaon Investment & Trading Company Limited India 100.00% 100.00% 100.00% 100.00% 100.00% Hargaon Properties Limited India 100.00% 100.00% 100.00% 100.00% 100.00% OSM Investment & Trading Company Limited India 100.00% 100.00% 100.00% 100.00% 100.00% Morton Foods Limited India 61.26% 69.34% 69.34% 61.26% 69.34% 2. Morton Foods Limited is incurring losses, which has substantially eroded its net worth. However, based on the positive outlook of the management towards the growth and the ability of the said subsidiary to continue as a going concern in the foreseeable future, its financial information, consolidated above, for the quarter and nine months ended 31 Dec 2024 have been prepared on a going concern basis. 3. In case of Morton Foods Limited, its Statutory Auditors in their report on the financial statements for the quarter and nine months ended 31 Dec 2024 have commented upon deferred tax assets (net), recognised earlier amounting to Rs. 450.53 lakhs upto 31 March 2022, based on future profitability projections. Morton Foods Limited is certain that there would be sufficient income in future, to claim the tax credit. 4. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 13 February, 2025. The Limited Review of the same has been carried out by the statutory auditors, pursuant to Regulation 33 of SEBI (LODR) Regulation 2015, as amended. 5. During the quarter, Morton Foods Limited has alloted 1,01,28,707 Equity Share of face value of Rs 10.00 each at a premium of Rs 15.00 per share on Right basis. Out of this 45,00,000 shares were allotted to Palash group and remaining 56,28,707 shares were allotted to others. 6. The figure of the previous periods has been regrouped / reclassified, wherever necessary, to conform to the classification for the quarter and nine months ended 31 Dec 2024. Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 350443000.00 3814000.00 354257000.00 79006000.00 90097000.00 -20298000.00 92390000.00 25091000.00 4455000.00 159681000.00 433032000.00 -78775000.00 0.00 -78775000.00 10265000.00 66000.00 10331000.00 -89106000.00 0.00 0.00 0.00 0.00 -89106000.00 981717000.00 892611000.00 -51505000.00 -37601000.00 930284000.00 892611000.00 100031000.00 10 -5.15 -5.15 0.00 0.00 -5.15 -5.15 0.00 0.00 0.00 Administrative and other expenses 28102000.00 Packing material consumed 23313000.00 Rent, tax and energy costs 2793000.00 Administrative and other expenses 80651000.00 Packing material consumed 70762000.00 Rent, tax and energy costs 8268000.00 Food Processing Business 126124000.00 Investing Business 2838000.00 Food Processing Business 309043000.00 Investing Business 41400000.00 128962000.00 350443000.00 128962000.00 350443000.00 Food Processing Business -32181000.00 Investing Business 1940000.00 Food Processing Business -92033000.00 Investing Business 38931000.00 -30241000.00 -53102000.00 7925000.00 25091000.00 -149000.00 582000.00 -38017000.00 -78775000.00 Food Processing Business 629514000.00 Investing Business 5943889000.00 6573403000.00 4129000.00 6577532000.00 Food Processing Business 61733000.00 Investing Business 376674000.00 438407000.00 206622000.00 645029000.00 -555049000.00 1046701000.00 -49303000.00 64984000.00