5060222025-10-012025-12-315060222025-04-012025-12-315060222025-10-012025-12-31in-capmkt:OtherExpenses1Member5060222025-04-012025-12-31in-capmkt:OtherExpenses1Member5060222025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15060222025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares506022PRAKASHNOTLISTEDINE603A01013PRAKASH INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-142026-02-07INRLakhsQuarterlyThird quarterSingle segmentIron & Steel2026-02-1416:00:002026-02-1416:47:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone7985500000116200000810170000047400000000150000077090000093200000423200000122840000072572000008445000000844500000-240000000-2400000008685000000000868500000-760000007925000001790800000104.854.85004.854.85Notes: <BR> <BR> 1. The above Unaudited Financial Results for the quarter and nine months ended 31st December 2025 have been reviewed by the Audit Committee and approved by the Company's Board of Directors at their respective meetings held on 14th February 2026. The Statutory Auditors have reviewed these financial results pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <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. The deferred tax Liability of Rs. 440 lakhs and Rs. 1,610 lakhs for the quarter and Nine months ended on 31st December 2025 respectively has been adjusted against Securities Premium Account in terms of a court order. <BR> <BR> 4. The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred as the “New Labour Codes’, which were made effective from 21st November, 2025. However, the corresponding Rules under these New Labour codes are yet to be notified. The Company has estimated and recorded past service cost which is not material based on the assessment carried out, best information available and review of the existing wage structure. The Company continue to monitor the finalization of Central/State Rules and clarification from the Government of India on several aspects of the New Labour Codes and would provide appropriate accounting effect based on such developments and consequent Management decision in this regard. <BR> <BR> 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”. <BR> <BR> 6. The figures for the quarter ended 31st December, 2025 are the balancing figures between figures in respect of the unaudited year to date published figures up to the third quarter ended 31st December, 2025 and half year ended 30th September, 2025. <BR> <BR> 7. Previous period/year figures have been regrouped/reclassified, wherever considered necessary to make them comparable. <BR> <BR> 2025-04-012025-12-31UnauditedStandalone2558790000023320000025821100000156169000000-1630000023134000003033000001262300000396730000023446900000237420000002374200000-240000000-240000000239820000000002398200000-117800000228040000017908000001013.3913.390013.3913.39Other Expenses1228400000Other Expenses3967300000Remeasurement of defined benefit plans-76000000-76000000Remeasurement of defined benefit plans-117800000-1178000000000-76000000-117800000