5406482025-07-012025-09-305406482025-09-305406482025-03-315406482025-04-012025-09-305406482025-07-012025-09-30in-capmkt:OtherExpenses1Member5406482025-04-012025-09-30in-capmkt:OtherExpenses1Member5406482025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15406482025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15406482025-07-012025-09-30RelatedPartyTransactionDomain15406482025-06-30RelatedPartyTransactionDomain15406482025-09-30RelatedPartyTransactionDomain15406482025-07-012025-09-30RelatedPartyTransactionDomain25406482025-06-30RelatedPartyTransactionDomain25406482025-09-30RelatedPartyTransactionDomain25406482025-07-012025-09-30RelatedPartyTransactionDomain35406482025-06-30RelatedPartyTransactionDomain35406482025-09-30RelatedPartyTransactionDomain35406482025-07-012025-09-30RelatedPartyTransactionDomain45406482025-06-30RelatedPartyTransactionDomain45406482025-09-30RelatedPartyTransactionDomain45406482025-07-012025-09-30RelatedPartyTransactionDomain55406482025-06-30RelatedPartyTransactionDomain55406482025-09-30RelatedPartyTransactionDomain55406482025-07-012025-09-30RelatedPartyTransactionDomain65406482025-06-30RelatedPartyTransactionDomain65406482025-09-30RelatedPartyTransactionDomain65406482025-07-012025-09-30RelatedPartyTransactionDomain75406482025-06-30RelatedPartyTransactionDomain75406482025-09-30RelatedPartyTransactionDomain7iso4217:INRiso4217:INRxbrli:shares540648PALASHSECUNOTLISTEDINE471W01019PALASH SECURITIES LIMITEDMain BoardEquity2025-04-012026-03-312025-11-132025-11-06INRLakhsQuarterlySecond quarterSingle segmentINVESTING BUSINESS2025-11-1315:00:002025-11-1316:40:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2023-08-14https://www.birla-sugar.com/Assets/Palash/Policy%20on%20Related%20Party%20Transaction.pdffalsefalseNot applicable2025-07-012025-09-30UnauditedStandalone278000358650000000003614300087500037018000000266000016800010000004800009150003610300003610300089570000895700027146000000027146000-357800023568000100031000102.712.71002.712.711. The Statement of Cash Flows has been prepared under the "Indirect Method" as set out in Ind AS 7 "Statement of Cash Flows". <BR> <BR> 2.The Company has only one business segment i.e. Investing Business and as such segment reporting as required by Ind AS 108 "Operating Segments" is not applicable. <BR> <BR> 3. The results of the company have been prepared in accordance with Indian Accounting Standards ("Ind AS") as prescribed under section 133 of Companies Act, 2013 read with companies (Indian Accounting Standard) Rules, 2015 and relevent amendment rules there after. <BR> <BR> 4. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 13 November, 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. <BR> <BR> 5. The figures of the previous year have been regrouped / reclassified, wherever necessary, to conform to the classification for the quarter and half year ended 30 September 2025.2025-04-012025-09-30UnauditedStandalone42400035865000000000362890001750000380390000005230000274000641000000107400025120003552700003552700089570000895700026570000000026570000-108800025482000100031000102.662.66002.662.66Administrative and other expenses480000Administrative and other expenses10740002570000375000000000341466000455000381991000000468800002000000054280001011800039210900010003100028721800038724900038724900049000025000051500072000042410003200043450004860000392109000Items that will not be reclassified to profit or loss-4084000-4084000Items that will not be reclassified to profit or loss-1237000-1237000-506000-149000-3578000-108800000009640000-4758000-392000-36651000026000002740000000-340000000000000-40571000-504400000087620000-13806000000000000000000000000000000000000000000000000000-138060000-13806000163760002570000PALASH SECURITIES LIMITED******Mrs. Shalini Nopany******DirectorAny other transactionSitting FeesAs approved by the Board of Directors1500000MORTON FOODS LIMITED******Mr. Chandra Shekhar Nopany******DirectorAny other transactionSitting FeesAs approved by the Board of Directors1000000MORTON FOODS LIMITED******Mrs. Urvi Mittal******DirectorAny other transactionSitting FeesAs approved by the Board of Directors1000000MORTON FOODS LIMITED******Ganges Securities Limited******Promoter Group EntityLoanAs approved by the Board of Directors6870000074800000143500000MORTON FOODS LIMITED******Ganges Securities Limited******Promoter Group EntityInterest paidAs approved by the Board of Directors449000011650002680000MORTON FOODS LIMITED******Ronson Traders Limited******Promoter Group EntityLoanAs approved by the Board of Directors100000002000000030000000MORTON FOODS LIMITED******Ronson Traders Limited******Promoter Group EntityInterest paidAs approved by the Board of Directors117300051700069900084398000