5060222025-01-012025-03-315060222025-03-315060222024-03-315060222024-04-012025-03-315060222025-01-012025-03-31in-capmkt:OtherExpenses1Member5060222024-04-012025-03-31in-capmkt:OtherExpenses1Member5060222025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15060222024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15060222025-01-012025-03-31RelatedPartyTransactionDomain15060222024-12-31RelatedPartyTransactionDomain15060222025-03-31RelatedPartyTransactionDomain15060222025-01-012025-03-31RelatedPartyTransactionDomain25060222024-12-31RelatedPartyTransactionDomain25060222025-03-31RelatedPartyTransactionDomain25060222025-01-012025-03-31RelatedPartyTransactionDomain35060222024-12-31RelatedPartyTransactionDomain35060222025-03-31RelatedPartyTransactionDomain35060222025-01-012025-03-31RelatedPartyTransactionDomain45060222024-12-31RelatedPartyTransactionDomain45060222025-03-31RelatedPartyTransactionDomain45060222025-01-012025-03-31RelatedPartyTransactionDomain55060222024-12-31RelatedPartyTransactionDomain55060222025-03-31RelatedPartyTransactionDomain55060222025-01-012025-03-31AuditorDomain15060222025-01-012025-03-31in-capmkt:AuditedMember5060222025-03-31in-capmkt:AuditedMember5060222025-01-012025-03-31in-capmkt:AdjustedMember5060222025-03-31in-capmkt:AdjustedMember5060222025-01-012025-03-31AuditQualification1iso4217:INRxbrli:pureiso4217:INRxbrli:shares506022PRAKASHNOTLISTEDINE603A01013PRAKASH INDUSTRIES LIMITEDMain BoardEquity2024-04-012025-03-312025-05-232025-05-14INRLakhsQuarterlyFourth quarterSingle segmentIron & Steel2025-05-2312:00:002025-05-2314:10:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-02-08https://prakash.com/pdfs/Policy-for-Related-Party-Transaction.pdffalsefalseNot Applicable2025-01-012025-03-31AuditedStandalone844640000068100000851450000054370000000389000006696000001096000003618000009847000007601600000912900000091290000046000000460000009083000000000908300000-356000008727000001798000000105.075.07005.075.07Notes: <BR> <BR> 1. The above Audited Financial Results for the quarter and year ended 31st March, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 23rd May, 2025. <BR> <BR> 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. <BR> <BR> 3. Other income for previous year ended 31st March, 2024 includes Rs. 3,663 relating to sale of some assets, therefore, other income for the current year ended 31st March, 2025 is not comparable with previous year. <BR> <BR> 4. The deferred tax Liability of Rs. 1,466 lakhs and Rs. 3,146 lakhs for the quarter and Year ended on 31st March, 2025 respectively has been adjusted against Securities Premium Account in terms of a court order. <BR> <BR> 5. The Board of Directors has recommended a dividend of Rs. 1.50 per equity share of Rs. 10 each for the year ended 31st March, 2025. The payment is subject to approval of shareholders at their ensuing Annual General Meeting. <BR> <BR> 6. 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”. <BR> <BR> 7. The figures for the quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between audited figures in respect of the full financial year and unaudited year to date published figures up to the third quarter ended 31st December, 2024 and 31st December, 2023 respectively . <BR> <BR> 8. Previous period/year figures have been regrouped/reclassified, wherever considered necessary to make them comparable. <BR> <BR> 2024-04-012025-03-31AuditedStandalone4014350000025470000040398200000285213000000-153000000271430000046340000014270000003865700000368387000003559500000035595000005000000050000000355450000000003554500000-7600000034785000001798000000103139570000019.8519.850019.8519.85Other Expenses984700000Other Expenses38657000002938300000000033522000000000002964000002964000004000000143400000331790000004835600000017369000002257000002484000000049100000449570000002337300000116686000000044847600000179080000031395700000331865000003318650000080170000000016600000818300000061220000009341000002364600000341200000077000000104190000011189000003241000000777190000048820000043400000060240000009296500000001166110000044847600000463400000-1828900000-9028000000-113020000000212000000-1039000000-6700000001427000000057800000000002341000000000000-22975000001262000000000-174300000-173000001419000000000000003950000017467000000000000000000000002401000000211800000-1255300000000000006079000000021490000000-37180000021200000184900000018490000040800000225700000Remeasurement of defined benefit plans-35600000-35600000Remeasurement of defined benefit plans-76000000-760000000000-35600000-76000000Prakash Industries Limtied******Shri Ved Prakash Agarwal******Chairman (Promoter)Loan2500000000NA568120000320380000888500000Loan05 YearsUnsecuredWorking Capital and Development of Bhaskarpara Coal MinesPrakash Industries Limtied******Shri Ved Prakash Agarwal******Chairman (Promoter)RemunerationNotes3900000065000006500000Related Party Transactions that are required to be approved by the Board of Director and / or any other Board Committee do not require separate approval of the Audit Committee, such as transactions relating to appointment and remuneration of Directors and Key Managerial Personnel.Prakash Industries Limtied******Shri Vikram Agarwal******Managing Director (Promoter)RemunerationNotes2016000033600003360000Related Party Transactions that are required to be approved by the Board of Director and / or any other Board Committee do not require separate approval of the Audit Committee, such as transactions relating to appointment and remuneration of Directors and Key Managerial Personnel.Prakash Industries Limtied******Shri Kanha Agarwal******Joint Managing Director (Promoter)RemunerationNotes1226400061320002044000Related Party Transactions that are required to be approved by the Board of Director and / or any other Board Committee do not require separate approval of the Audit Committee, such as transactions relating to appointment and remuneration of Directors and Key Managerial Personnel.Prakash Industries Limtied******Shri Sanjay Jain******Whole-time DirectorRemunerationNotes309900013490001750000Related Party Transactions that are required to be approved by the Board of Director and / or any other Board Committee do not require separate approval of the Audit Committee, such as transactions relating to appointment and remuneration of Directors and Key Managerial Personnel.642643000AuditedQualified opinionChaturvedi & Co.true2025-12-31401435000004014350000036838700000368387000003554500000323990000019.8518.09448476000004484760000011661100000116611000003318650000033186500000The deferred tax Liability of Rs 1,466 lakhs and Rs.3,146 for the quarter and year ended on March 31, 2025 respectively has been adjusted against Securities Premium Account in terms of a court order. Had deferred tax liability been accounted for pursuant to Ind AS -12 ' Income Taxes' ,net profit and total comprehensive income after tax for the quarter and year ended on March 31, 2025 would have been lower by Rs.1,466 lakhs and Rs. 3,146 lakhs respectively. Qualified opinionSince how long continuingThe net deferred tax liability computed in terms of Ind AS-12 Income Tax amounting to Rs. 3,146 Lakhs has been adjusted against Securities Premium Account. This has been in terms of Honble Punjab & Haryana High Court order dated 23rd August 2007. SameN.A.AgreedVikram AgarwalDeepak MishraAnkita GargRajesh Kumar AgarwalNew Delli2025-05-23