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JOHNSON LIMITEDMain BoardEquity2025-04-012026-03-312026-05-142026-05-08INRCroresQuarterlyFourth quarterMulti segment2026-05-1410:30:002026-05-1413:40:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-06https://www.prismjohnson.in/wp-content/uploads/2026/02/RPT-Policy-Updated-as-on-February-6-2026.pdffalsefalseDisclosure for the Default on Loans and Debt Securities is not applicable to the Company during the reporting quarter. 2026-01-012026-03-31AuditedStandalone208735000001120000002098550000045431000003730900000126050000014225000003630000001177400000824830000020745700000239800000-790300000-55050000072900000-149000000-761000000-4744000000000-474400000-5200000-479600000503360000010-0.94-0.9400-0.94-0.940.00620.02840.03541 The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14 May 2026 <BR> 2 Please refer scanned copy of the results duly uploaded on the designated portal of BSE and NSE and on the website of the Company for point no 2 <BR> 3 The Board of Directors of the Company in its meeting held on 2 March 2026 considered and approved inter alia subject to shareholders regulatory and other approvals sale of the Companys entire shareholding in Raheja QBE General Insurance Company Limited RQBE a subsidiary of the Company, to QBE Holdings AAP Pty Limited the Purchaser the existing shareholder of RQBE for a consideration in accordance with the terms of the share purchase agreement between the Company RQBE and the Purchaser Subsequently the Shareholders approval was obtained on 17 April 2026 Insurance Regulatory and Development Authority of India IRDAI approval was also received on 7 May 2026 However since as on 31 March 2026 the transaction is not concluded the investment in RQBE has been classified as non-current asset held for sale in the Statement of Assets and Liabilities in accordance with Ind AS 105 Non current Assets Held for Sale and Discontinued Operations after recognizing an impairment loss of Rs 79.03 Crores shown as an exceptional item in the financial results <BR> 4 During the year ended 31 March 2025 the Company had received favourable orders from the Income Tax Appellate Tribunal ITAT for assessment years 2006 to 2007 to 2010 to 2011 pertaining to additional grounds filed by the Company during assessment proceedings primarily relating to treatment of VAT Sales tax subsidy and other matters Consequently the Company had accounted for tax credit amounting to Rs 70.89 Crores disclosed under Adjustment of tax relating to earlier periods and interest thereon of Rs 82.33 Crores disclosed under Other income in the financial results <BR> 5 Please refer scanned copy of the results duly uploaded on the designated portal of BSE & NSE and on the website of the Company for point no 5 <BR> 6 The figures for the quarter ended 31st March are the balancing figures between audited figures in respect of the full financial year ended 31st March and the published year to date figures upto 31st December <BR> 7 The Cash Flows Statement has been prepared using the Indirect Method set out in Ind AS 7 Statement of Cash Flows. <BR> 8 Payments for acquisition of Property, plant and equipment include movement in capital work-in-progress <BR> 9 In the disclosure of Cash Flow Statement, the change in Non current and Current operating asset and liabilities under operating activities are disclosed under the tab of Current. The bifurcation between current and non current is also not disclosed in Cash Flow Statement declared with the results2025-04-012026-03-31AuditedStandalone730736000004811000007355470000016706200000124594000008995000005590800000160170000048059000003090040000072963900000590800000328800000919600000467800000-10810000035970000005599000000000559900000-31700000528200000503360000010104071000001.111.11001.111.110.00620.02740.0596Power and Fuel2448400000Freight outward2617900000Other manufacturing expenses1687300000Other Expenses1494700000Power and Fuel10356900000Freight outward9194800000Other manufacturing expenses5796600000Other Expenses5552100000273105000004397000000555900000960000017979000003568000007772000002931900000136920000032616800000587850000007531600000473330000066880000020400000105300000130594000001154300000200922000003248600000559576000005033600000104071000001544070000015440700000908410000058094000001489350000044580000064200000014136000001739490000047290000022691000008764900000110340000004756500000162634000005577900000118660000094100000231220000004051690000055957600000Other Financial Assets777200000Other non-current assets939600000Non-current Tax assets (net)429600000Other current financial assets105300000Other current assets1154300000Lease Liabilities2106200000Other Financial Liabilities3703200000Other non-current liabilities1413600000Lease Liabilities968200000Suppliers Credit2305200000Other current financial liabilities1483100000Other current liabilities5577900000Cement9471200000HRJ7141000000RMC4341100000Cement34051000000HRJ23916600000RMC153360000002095330000073303600000798000002300000002087350000073073600000Cement58700000HRJ431100000RMC33400000Cement1361200000HRJ1323200000RMC32530000052320000030097000003630000001601700000710700000488400000-550500000919600000Cement26898200000HRJ13950300000RMC701200000047860500000809710000055957600000Cement16973300000HRJ7630300000RMC56202000003022380000010293100000405169000001 The operating segments identified are Cement HRJ and RMC Ready mixed Concrete. Segment revenue segment expenses segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Revenue expenses assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under Unallocated revenue expenses assets liabilities. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the Executive Management Committee, which is the Chief Operating Decision Maker. <BR> 2 Other unallocable expenditure net of unallocable income includes the impact of impairment of investment as given in note no 3 and interest on income tax refund as given in note no 4 of financial results <BR> 3 The figures for segment revenue and segment results for the quarter ended 31st March are the balancing figures between audited figures in respect of the full financial year ended 31st March and the published year to date figures upto 31st December.1601700000666500000-11057000000361500000001701000000-21824000000860000000048059000008852000005197000000-1372000000184500000028060000000000-15936000000475560000056752000000003186000000535660000011000001134500000000000174940000033199000000000000000000-11600000000075000000207500000048100000-2257300000000000003588700000301020000015932000000123100000000-2245700000853600000085360000038797000004733300000Amount of items that will not be reclassified to profit and loss-6900000-6900000Amount of items that will not be reclassified to profit and loss-42300000-42300000-1700000-1060000000-5200000-31700000Prism Johnson Limited******Sunbath Sanitary Private Limited******Joint VentureLoan25000000Approved25000001000000012500000Loan0.119 monthsUnsecuredFinancial support to finance the capex and shortfall of working capitalPrism Johnson Limited******Sunbath Sanitary Private Limited******Joint VentureAny other transactionReimbursement of services received10000000Approved10000000Prism Johnson Limited******Sunbath Sanitary Private Limited******Joint VentureAny other transactionInterest on loan10000000Approved500000100000100000Prism Johnson Limited******Sunbath Sanitary Private Limited******Joint VenturePurchase of goods or services600000000Approved1044000002900000025600000Prism Johnson Limited******Sunbath Sanitary Private Limited******Joint VentureSale of goods or services100000000Approved54000009000002300000Prism Johnson Limited******Coral Gold Tiles Private Limited******Joint VenturePurchase of goods or services3015000000Approved474000000143700000210200000Prism Johnson Limited******Coral Gold Tiles Private Limited******Joint VentureInterest received30000000Approved260000000Prism Johnson Limited******Coral Gold Tiles Private Limited******Joint VentureAny other transactionReimbursement of services received6000000Approved20000000Prism Johnson Limited******Coral Gold Tiles Private Limited******Joint VentureSale of goods or services35000000Approved840000050000003300000Prism Johnson Limited******Antique Granito Private Limited (Formerly Known as Antique Marbonite Private Limited)******Joint VenturePurchase of goods or services6015000000Approved1413000000444500000686300000Prism Johnson Limited******Antique Granito Private Limited (Formerly Known as Antique Marbonite Private Limited)******Joint VentureAny other transactionReimbursement of services paid3000000Approved10000000Prism Johnson Limited******Antique Granito Private Limited (Formerly Known as Antique Marbonite Private Limited)******Joint VentureAny other transactionReimbursement of services received25000000Approved10000000Prism Johnson Limited******Antique Granito Private Limited (Formerly Known as Antique Marbonite Private Limited)******Joint VentureSale of goods or services125000000Approved210000010000001600000Prism Johnson Limited******Antique Granito Private Limited (Formerly Known as Antique Marbonite Private Limited)******Joint VentureAny other transactionRent paid100000Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The value of the transaction during the reporting period is Rs 0.0048 Crores.Prism Johnson Limited******Sanskar Ceramics Private Limited******Joint VenturePurchase of goods or services4010000000Approved697500000397300000336400000Prism Johnson Limited******Sanskar Ceramics Private Limited******Joint VentureSale of goods or services207500000Approved146000001310000010900000Prism Johnson Limited******Sanskar Ceramics Private Limited******Joint VentureAny other transactionReimbursement of services received12500000Approved30000000Prism Johnson Limited******Sanskar Ceramics Private Limited******Joint VentureAny other transactionDividend Income0Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The value of the transaction during the reporting period is Rs 0.002225 Crores.The value of the related party transaction as approved by the audit committee is Rs 0.002225 Crores.Prism Johnson Limited******Sunspring Solar Private Limited******AssociatePurchase of goods or services30000000Approved920000018000001700000Prism Johnson Limited******Sunspring Solar Private Limited******AssociateAny other transactionIncentive paid20000000Approved110000001100000Prism Johnson Limited******Sunspring Solar Private Limited******AssociateAny other transactionAccess fees received1200000Approved120000001300000As per terms of agreementPrism Johnson Limited******Small Luxetile Private Limited (Formerly known as Small Johnson Floor Tiles Private Limited)******Joint VenturePurchase of goods or services515000000Approved400000014000001300000Prism Johnson Limited******Samini Ceramics Limited (Formerly known as Sentini Cermica Limited)******SubsidiarySale of goods or services360000000Approved324000002910000030000000Prism Johnson Limited******Samini Ceramics Limited (Formerly known as Sentini Cermica Limited)******SubsidiaryLoan390000000Approved09000000090000000Loan0.1054 yearsUnsecuredFinancial support to finance the capex and shortfall of working capitalPrism Johnson Limited******Samini Ceramics Limited (Formerly known as Sentini Cermica Limited)******SubsidiaryAny other transactionRent paid0Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The value of the related party transaction as approved by the audit committee is Rs 0.00228 Crores. The value of the transaction during the reporting period is Rs 0.00114 Crores.Prism Johnson Limited******Samini Ceramics Limited (Formerly known as Sentini Cermica Limited)******SubsidiaryAny other transactionReimbursement of services paid7500000Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The value of the transaction during the reporting period is Rs 0.0040166 Crores.Prism Johnson Limited******Samini Ceramics Limited (Formerly known as Sentini Cermica Limited)******SubsidiaryAny other transactionReimbursement of services Received29000000Approved180000000Prism Johnson Limited******Samini Ceramics Limited (Formerly known as Sentini Cermica Limited)******SubsidiaryInterest received30000000Approved47000001400000700000Prism Johnson Limited******Samini Ceramics Limited (Formerly known as Sentini Cermica Limited)******SubsidiaryAny other transactionSales of assets1700000Approved170000000Prism Johnson Limited******Samini Ceramics Limited (Formerly known as Sentini Cermica Limited)******SubsidiaryPurchase of goods or services3007500000Approved322200000159000000178100000Prism Johnson Limited******Stellar Ceramics Private Limited (Formerly known as Spectrum Johnson Tiles Private Limited)******Joint VenturePurchase of goods or services4015000000Approved674300000282400000341900000Prism Johnson Limited******Stellar Ceramics Private Limited (Formerly known as Spectrum Johnson Tiles Private Limited)******Joint VentureAny other transactionReimbursement of services received7500000Approved20000000Prism Johnson Limited******Stellar Ceramics Private Limited (Formerly known as Spectrum Johnson Tiles Private Limited)******Joint VentureSale of goods or services650000000Approved620000076000003300000Prism Johnson Limited******Stellar Ceramics Private Limited (Formerly known as Spectrum Johnson Tiles Private Limited)******Joint VentureInterest received15000000Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The value of the transaction during the reporting period is Rs 0.0027957 Crores.Prism Johnson Limited******TBK Florance Ceramics Private Limited******Joint VentureAny other transactionSelling & Distribution Expenses20000000Approved140000000Prism Johnson Limited******TBK Florance Ceramics Private Limited******Joint VentureAny other transactionReimbursement of services paid2000000Approved10000000Prism Johnson Limited******TBK Florance Ceramics Private Limited******Joint VentureSale of goods or services400000000Approved1157000001430000014000000Prism Johnson Limited******TBK Deepgiri Tile Bath Kitchen Private Limited******Joint VentureSale of goods or services30000000Approved4900000100000100000Prism Johnson Limited******TBK Deepgiri Tile Bath Kitchen Private Limited******Joint VentureAny other transactionReimbursement of services received1000000Approved20000000Prism Johnson Limited******TBK Deepgiri Tile Bath Kitchen Private Limited******Joint VentureAny other transactionReimbursement of services Paid1500000Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The value of the transaction during the reporting period is Rs 0.0044209 Crores.Prism Johnson Limited******TBK Deepgiri Tile Bath Kitchen Private Limited******Joint VentureAny other transactionSelling & Distribution Expenses5000000Approved10000000Prism Johnson Limited******TBK Prathap Tile Bath Kitchen Private Limited******SubsidiaryInterest received0Approved01130000011300000In accordance with the approved Composite scheme of amalgamation the loan was transferred from the demerged entity to the Company as stated in the scheme. Hence no approval is required from company's board.Prism Johnson Limited******TBK Prathap Tile Bath Kitchen Private Limited******SubsidiarySale of goods or services70000000Approved460000000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note. The opening balance is Rs. -0.0000213 and the closing balance is Rs 0.001582419 Crores.Prism Johnson Limited******TBK Prathap Tile Bath Kitchen Private Limited******SubsidiaryAny other transactionSelling & Distribution Expenses5000000Approved40000000Prism Johnson Limited******TBK Prathap Tile Bath Kitchen Private Limited******SubsidiaryLoan0Approved02800000028000000In accordance with the approved Composite scheme of amalgamation the loan was transferred from the demerged entity to the Company as stated in the scheme. Hence no approval is required from company's board.Prism Johnson Limited******RMC Readymix Porselano (India) Limited******Wholly owned SubsidiaryAny other transactionRent income200000Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The value of the transaction during the reporting period is Rs 0.0025 Crores.Prism Johnson Limited******RMC Readymix Porselano (India) Limited******Wholly owned SubsidiaryAny other transactionReimbursement of services received10000000Approved10000054000000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The Closing balance is Rs 0.003375 Crores.Prism Johnson Limited******RMC Readymix Porselano (India) Limited******Wholly owned SubsidiaryAny other transactionSales Promotion expenses30000000Approved1500000000Prism Johnson Limited******RMC Readymix Porselano (India) Limited******Wholly owned SubsidiaryLoan150000000Approved37000000900000046000000Loan0.10627 yearsUnsecuredFinancial support to finance the capex and shortfall of working capitalPrism Johnson Limited******RMC Readymix Porselano (India) Limited******Wholly owned SubsidiaryInterest received0Approved90000000Prism Johnson Limited******RMC Readymix Porselano (India) Limited******Wholly owned SubsidiaryAny other transactionPurchase of Export Incentive scrips20000000Approved240000000Prism Johnson Limited******RMC Readymix Porselano (India) Limited******Wholly owned SubsidiaryAny other transactionRoyalty income0Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note. The value of the transaction during the reporting period is Rs 0.0011555 Crores, the opening balance is Rs. 0.0007045. The value of the related party transaction as approved by the audit committee is 0.5% of the total sales of tiles of all kinds by RRPIL under the mark "Crystal"Prism Johnson Limited******Ardex endura (India) Private Limited******Joint VenturePurchase of goods or services50000000Approved160000000Prism Johnson Limited******Ardex endura (India) Private Limited******Joint VentureAny other transactionBrand Income19400000Approved1940000000As per agreement termsPrism Johnson Limited******H.& R. Johnson (India) TBK Limited******Wholly owned SubsidiaryAny other transactionRent income500000Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note. The value of the transaction during the reporting period is Rs 0.004425. The value of the related party transaction as approved by the audit committee is 0.0025 Crores, the opening balance is Rs. 0.004425 and the closing balance is Rs 0.004425 Crores.Prism Johnson Limited******H.& R. Johnson (India) TBK Limited******Wholly owned SubsidiaryAny other transactionReimbursement of services received4500000Approved10000000Prism Johnson Limited******H.& R. Johnson (India) TBK Limited******Wholly owned SubsidiaryPurchase of goods or services20000000Approved088000008800000Prism Johnson Limited******Venkataramiah Tile Bath Kitchen Private Limited******Wholly owned SubsidiaryAny other transactionRent income0Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The value of the related party transaction as approved by the audit committee is Rs 0.00492 Crores. The value of the transaction during the reporting period is Rs 0.0027122 Crores, the opening balance is Rs. 0.0016 and the closing balance is Rs 0.0016002 CroresPrism Johnson Limited******Samiyaz Tile Bath Kitchen Private Limited******Wholly owned SubsidiaryAny other transactionRent income0Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note.The value of the related party transaction as approved by the audit committee is Rs 0.002112 Crores. The value of the transaction during the reporting period is Rs 0.0010559 Crores, the opening balance is Rs. 0.000623 and the closing balance is Rs 0.000623 CroresPrism Johnson Limited******Raheja QBE General Insurance Company Limited******SubsidiaryAny other transactionRent income2500000Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note. The opening balance is Rs. 0.000706156 Crores and the closing balance is Rs 0.00015 CroresPrism Johnson Limited******Bloomingdale Investments Private Limited******PromoterAny other transactionSecurity Deposit700000Approved7000000700000Prism Johnson Limited******Bloomingdale Investments Private Limited******PromoterAny other transactionRent paid1500000Approved150000000H. & R. Johnson India TBK Limited******Samini Ceramics Limited (Formerly known as Sentini Cermica Limited)******Joint VentureAny other transactionRent income0Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note. The value of the transaction during the reporting period is Rs 0.0002 Crores, The closing balance is Rs 0.0002 CroresPrism Johnson Limited******RMC Readymix (India) Concrete Solutions Limited (Formerly known as Prism Concrete Solutions Limited)******Wholly owned SubsidiaryAny other transactionReimbursement of other expense received10000000Approved18000000200000Prism Johnson Limited******RMC Readymix (India) Concrete Solutions Limited (Formerly known as Prism Concrete Solutions Limited)******Wholly owned SubsidiaryLoan150000000Approved190000005330000072300000Loan0.10537 yearsUnsecuredFinancial support to finance the capex and shortfall of working capitalPrism Johnson Limited******RMC Readymix (India) Concrete Solutions Limited (Formerly known as Prism Concrete Solutions Limited)******Wholly owned SubsidiaryInterest received15000000Approved350000061000001400000Prism Johnson Limited******H&R Johnson (India) Building Solutions Limited (Formerly known as Prism Johnson Building Solutions Limited)******Wholly owned SubsidiarySale of goods or services100000000Approved01000000Prism Johnson Limited******H&R Johnson (India) Building Solutions Limited (Formerly known as Prism Johnson Building Solutions Limited)******Wholly owned SubsidiaryAny other transactionReimbursement of expenses Received10000000Approved1000000100000Prism Johnson Limited******H&R Johnson (India) Building Solutions Limited (Formerly known as Prism Johnson Building Solutions Limited)******Wholly owned SubsidiaryLoan150000000Approved160000005730000073300000Loan0.10537 yearsUnsecuredFinancial support to finance the capex and shortfall of working capitalPrism Johnson Limited******H&R Johnson (India) Building Solutions Limited (Formerly known as Prism Johnson Building Solutions Limited)******Wholly owned SubsidiaryInterest received15000000Approved360000035000003200000Prism Johnson Limited******PJL Cement Limited******Wholly owned SubsidiarySale of goods or services100000000Approved08000000Prism Johnson Limited******PJL Cement Limited******Wholly owned SubsidiaryAny other transactionReimbursement of expense received10000000Approved10000000Prism Johnson Limited******PJL Cement Limited******Wholly owned SubsidiaryLoan150000000Approved220000005060000072600000Loan0.10537 yearsUnsecuredFinancial support to finance the capex and shortfall of working capitalPrism Johnson Limited******PJL Cement Limited******Wholly owned SubsidiaryInterest received15000000Approved350000062000002500000Prism Johnson Limited******Matsyagandha Investments Private Limited******PromoterAny other transactionRent paid7100000Approved710000000Prism Johnson Limited******Matsyagandha Investments Private Limited******PromoterAny other transactionSecurity Deposit1400000Approved140000001400000Prism Johnson Limited******Raheja QBE General Insurance Company Limited******SubsidiaryPurchase of goods or services45000000Approved70000000Prism Johnson Limited******CSE Solar Parks Satna Private Limited******AssociatePurchase of goods or services200000000Approved575000001800000019700000Prism Johnson Limited******CSE Solar Parks Satna Private Limited******AssociateAny other transactionAccess fees0Approved130000000As per the term of AgreementPrism Johnson Limited******CSE Solar Parks Satna Private Limited******AssociateAny other transactionIncentive paid50000000Approved150000000Prism Johnson Limited******Hathway Cable & Datacom Limited******Company in which Directors and/or their relatives have significant influenceAny other transactionInternet service charges paid3500000Approved30000000In this utility, the transaction column accepts value upto 2 decimal only, hence the opening balance is Rs 0.000049001 Crores and the closing balance is Rs.0.0018678 Crores.Prism Johnson Limited******Hathway Investments Private Limited******Company in which Directors and/or their relatives have significant influenceAny other transactionRent paid2300000Approved230000000Prism Johnson Limited******Hathway Investments Private Limited******Company in which Directors and/or their relatives have significant influenceAny other transactionSecurity Deposit1000000Approved100000001000000Prism Johnson Limited******Windsor Realty Private Limited******Enterprise in which director is interestedAny other transactionSale of Asset1659100000Approved165910000000Prism Johnson Limited******Akshay Raheja******Non-executive DirectorAny other transactionSitting fees0Within Statutory Limits30000000Prism Johnson Limited******Rajan Raheja******Non-executive DirectorAny other transactionSitting fees0Within Statutory Limits10000000Raheja QBE General Insurance Company Limited******Globus Stores Private Limited******Enterprise in which director is interestedSale of goods or services0Approved10000000Raheja QBE General Insurance Company Limited******Outlook Publishing (India) Private Limited******Enterprise in which director is interestedSale of goods or services0Approved10000000Raheja QBE General Insurance Company Limited******Rajeev Dogra******Managing Director & CEOSale of goods or services0Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note. The value of the transaction during the reporting period is Rs 0.00055 Crores.Raheja QBE General Insurance Company Limited******Vipin Dogra******Relative of Managing Director & CEOSale of goods or services0Approved000In this utility, the transaction column accepts value upto 2 decimal only, hence the transaction value mentioned in this note. The value of the transaction during the reporting period is Rs 0.000980001 Crores.Raheja QBE General Insurance Company Limited******Adriana Constructions LLP******Enterprise in which director is interestedSale of goods or services0Approved300000005793600000AuditedtrueS R B C & CO LLPtrue2029-02-28