5060222026-01-012026-03-315060222026-03-315060222025-03-315060222025-04-012026-03-315060222026-01-012026-03-31in-capmkt:OtherExpenses1Member5060222025-04-012026-03-31in-capmkt:OtherExpenses1Member5060222026-03-31OtherNoncurrentFinancialAssetsDomain15060222026-03-31OtherNoncurrentAssetsDomain15060222026-03-31OtherCurrentFinancialAssetsDomain15060222026-03-31OtherCurrentAssetsDomain15060222026-03-31OtherNoncurrentFinancialLiabilitiesDomain15060222026-03-31OtherNoncurrentLiabilitiesDomain15060222026-03-31OtherCurrentFinancialLiabilitiesDomain15060222026-03-31OtherCurrentLiabilitiesDomain15060222026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15060222025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15060222026-01-012026-03-31RelatedPartyTransactionDomain15060222025-12-31RelatedPartyTransactionDomain15060222026-03-31RelatedPartyTransactionDomain15060222026-01-012026-03-31RelatedPartyTransactionDomain25060222025-12-31RelatedPartyTransactionDomain25060222026-03-31RelatedPartyTransactionDomain25060222026-01-012026-03-31RelatedPartyTransactionDomain35060222025-12-31RelatedPartyTransactionDomain35060222026-03-31RelatedPartyTransactionDomain35060222026-01-012026-03-31RelatedPartyTransactionDomain45060222025-12-31RelatedPartyTransactionDomain45060222026-03-31RelatedPartyTransactionDomain45060222026-01-012026-03-31RelatedPartyTransactionDomain55060222025-12-31RelatedPartyTransactionDomain55060222026-03-31RelatedPartyTransactionDomain55060222026-01-012026-03-31RelatedPartyTransactionDomain65060222025-12-31RelatedPartyTransactionDomain65060222026-03-31RelatedPartyTransactionDomain65060222026-01-012026-03-31RelatedPartyTransactionDomain75060222025-12-31RelatedPartyTransactionDomain75060222026-03-31RelatedPartyTransactionDomain75060222026-01-012026-03-31RelatedPartyTransactionDomain85060222025-12-31RelatedPartyTransactionDomain85060222026-03-31RelatedPartyTransactionDomain85060222026-01-012026-03-31AuditorDomain15060222026-01-012026-03-31in-capmkt:AuditedMember5060222026-03-31in-capmkt:AuditedMember5060222026-01-012026-03-31in-capmkt:AdjustedMember5060222026-03-31in-capmkt:AdjustedMember5060222026-01-012026-03-31AuditQualification1iso4217:INRxbrli:pureiso4217:INRxbrli:shares506022PRAKASHNOTLISTEDINE603A01013PRAKASH INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-222026-05-15INRLakhsQuarterlyFourth quarterSingle segmentIron & Steel2026-05-2212:40:002026-05-2214:45:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-02-08https://prakash.com/pdfs/Policy-for-Related-Party-Transaction.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone9198700000614000009260100000550270000003920000072350000013750000041700000015070000008326900000933200000093320000000009332000000000933200000394000009726000001790800000105.215.21005.215.21Notes: <BR> <BR> 1. The above Audited Financial Results for the quarter and year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 22nd May, 2026. <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. 1,262 lakhs and Rs. 2,872 lakhs for the quarter and Year ended on 31st March, 2026 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 assessed and recorded past service cost which is not material based on the information available and actuarial valuation. 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 as and when needed. <BR> <BR> 5. The Board of Directors has recommended a dividend of Rs.1.80 per equity share of Rs.10 each for the year ended 31st March, 2026. 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, 2026 and 31st March, 2025 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, 2025 and 31st December, 2024 respectively. <BR> <BR> 8. Previous period/year figures have been regrouped/reclassified, wherever considered necessary to make them comparable. <BR> 2025-04-012026-03-31AuditedStandalone34786600000294600000350812000002111960000002290000030369000004408000001679300000547430000031773800000330740000003307400000-240000000-240000000333140000000003331400000-7840000032530000001790800000103409290000018.618.60018.618.6Other Expenses1507000000Other Expenses547430000029719400000196870000000324980000000000071870000071870000001139000003577050000049787000000196470000014390000018107000000303000003949600000028277000001175600000047526500000179080000034092900000358837000003588370000027557000000001670000027724000000950200000010238000004746400000238040000072700000121550000012882000001426800000509540000074730000050880000054490000068964000001164280000047526500000Other non-current financial assets718700000Other non-current assets113900000Other current financial assets30300000Other current assets2827700000Other non-current financial liabilities16700000Other non-current liabilities1023800000Other current financial liabilities1426800000Other current liabilities747300000440800000-143100000-2282000000-492000000-4000000229000000-16452000000202900000016793000000743000000000022650000000000-290000000-3442000002963200000000-2400000027000002989900000000000001180000038671000000000000000000000002387000000234200000-33824000000000000035863000002667000000026860000000-340000000310700000-818000000-81800000225700000143900000Remeasurement of defined benefit plans3940000039400000Remeasurement of defined benefit plans-78400000-78400000000039400000-78400000Prakash Industries Limtied******Shri Ved Prakash Agarwal******Chairman (Promoter)Loan2500000000NA5062000005062000000Loan05UnsecuredWorking Capital and Development of Bhaskarpara Coal MinesPrakash Industries Limtied******Prakash Pipes Limtied******Same Promoter Group CompanyLoan750000000NA75000000000Loan0.123UnsecuredGeneral corporate purposes and Working Capital RequirmentsLoan ReceivedPrakash Industries Limtied******Prakash Pipes Limtied******Same Promoter Group CompanyLoan750000000NA75000000000Loan0.123UnsecuredGeneral corporate purposes and Working Capital RequirmentsRepayment of LoanPrakash Industries Limtied******Prakash Pipes Limtied******Same Promoter Group CompanyInterest paidNA1209900000Prakash Industries Limtied******Ved Prakash Agarwal******Chairman (Promoter)RemunerationNotes42000000140000007000000Related 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******Vikram Agarwal******Managing Director (Promoter)RemunerationNotes2251200037520003752000Related 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******Kanha Agarwal******Joint Managing Director (Promoter)RemunerationNotes1680000056000005600000Related 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******Sanjay Jain******Whole-time DirectorRemunerationNotes379100015180002253000Related 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.2103402000AuditedQualified opinionChaturvedi & Co. LLPtrue2028-12-31347866000003478660000031773800000317738000003331400000304420000018.617475265000004752650000011642800000116428000003588370000035883700000The deferred tax liability of Rs. 1262 lakhs and Rs. 2872 Lakhs for the quarter and year ended on 31st March, 2026 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 Tax, Net profit and total comprehensive income after tax for the quarter and year ended on March 31, 2026 would have been lower by Rs. 1262 lakhs and Rs. 2872 lakhs respectively.Qualified opinionSince how long continuingThe net deferred tax liability computed in terms of Ind AS-12 Income Tax amounting to Rs. 2872 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 AgarwalPrashant GuptaAnkita GargRajesh Kumar AgarwalNew Delhi2026-05-22