5406482025-07-012025-09-305406482025-09-305406482025-03-315406482025-04-012025-09-305406482025-07-012025-09-30in-capmkt:OtherExpenses1Member5406482025-07-012025-09-30in-capmkt:OtherExpenses2Member5406482025-07-012025-09-30in-capmkt:OtherExpenses3Member5406482025-04-012025-09-30in-capmkt:OtherExpenses1Member5406482025-04-012025-09-30in-capmkt:OtherExpenses2Member5406482025-04-012025-09-30in-capmkt:OtherExpenses3Member5406482025-07-012025-09-30in-capmkt:ReportableSegments1Member5406482025-07-012025-09-30in-capmkt:ReportableSegments2Member5406482025-04-012025-09-30in-capmkt:ReportableSegments1Member5406482025-04-012025-09-30in-capmkt:ReportableSegments2Member5406482025-07-012025-09-30in-capmkt:ReportableSegments1Member5406482025-07-012025-09-30in-capmkt:ReportableSegments2Member5406482025-04-012025-09-30in-capmkt:ReportableSegments1Member5406482025-04-012025-09-30in-capmkt:ReportableSegments2Member5406482025-07-012025-09-30in-capmkt:ReportableSegments1Member5406482025-09-30in-capmkt:ReportableSegments1Member5406482025-07-012025-09-30in-capmkt:ReportableSegments2Member5406482025-09-30in-capmkt:ReportableSegments2Member5406482025-07-012025-09-30in-capmkt:ReportableSegments1Member5406482025-09-30in-capmkt:ReportableSegments1Member5406482025-07-012025-09-30in-capmkt:ReportableSegments2Member5406482025-09-30in-capmkt:ReportableSegments2Member5406482025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15406482025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares540648PALASHSECUNOTLISTEDINE471W01019PALASH SECURITIES LIMITEDMain BoardEquity2025-04-012026-03-312025-11-132025-11-06INRLakhsQuarterlySecond quarterMulti segment2025-11-1315:00:002025-11-1316:40:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated15380003161000000410000221077000025426600020600002563260007308700050596000140980004889900083400001696000-1300000070104000266807000-104810000-10481000169280001000016938000-274190000000-27419000-450373000-477792000-6550000-20869000-456947000-2084500010003100010-0.65-0.6500-0.65-0.651 These consolidated financial results have been prepared in accordance with Indian Accounting Standards as per the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) notified under Section 133 of the Companies Act, 2013 and other relevant provisions of the Act and comprise the financial results of the Company and its subsidiaries as under: <BR> <BR> Name of the company Country of Incorporation Equity interest as on (%) <BR> 30.09.2025 30.06.2025 30.09.2024 30.09.2025 31.03.2025 <BR> Champaran Marketing Company Limited India 100.00% 100.00% 100.00% 100.00% 100.00% <BR> Hargaon Investment & Trading Company Limited India 100.00% 100.00% 100.00% 100.00% 100.00% <BR> Hargaon Properties Limited India 100.00% 100.00% 100.00% 100.00% 100.00% <BR> OSM Investment & Trading Company Limited India 100.00% 100.00% 100.00% 100.00% 100.00% <BR> 1. 1 These consolidated financial results have been prepared in accordance with Indian Accounting Standards as per the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) notified under Section 133 of the Companies Act, 2013 and other relevant provisions of the Act and comprise the financial results of the Company and its subsidiaries as under: <BR> <BR> Name of the company Country of Incorporation Equity interest as on (%) <BR> 30.09.2025 30.06.2025 30.09.2024 30.09.2025 31.03.2025 <BR> Champaran Marketing Company Limited India 100.00% 100.00% 100.00% 100.00% 100.00% <BR> Hargaon Investment & Trading Company Limited India 100.00% 100.00% 100.00% 100.00% 100.00% <BR> Hargaon Properties Limited India 100.00% 100.00% 100.00% 100.00% 100.00% <BR> OSM Investment & Trading Company Limited India 100.00% 100.00% 100.00% 100.00% 100.00% <BR> Morton Foods Limited India 51.37% 51.37% 69.34% 51.37% 51.37% <BR> <BR> <BR> 2 Morton Foods Limited is incurring losses, which has substantially eroded its net worth. However, based on the positive outlook of the management towards the growth and the ability of the said subsidiary to continue as a going concern in the foreseeable future, its financial information, consolidated above, for the quarter and half year ended 30 Sep 2025 have been prepared on a going concern basis. <BR> <BR> 3 In case of Morton Foods Limited, its Statutory Auditors in their report on the financial statements for the quarter and half year ended 30 Sep 2025 have commented upon deferred tax assets (net), recognised earlier amounting to Rs. 450.53 lakhs upto 31 March 2022, based on future profitability projections. Morton Foods Limited is certain that there would be sufficient income in future, to claim the tax credit. <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 figure of the previous periods has been regrouped / reclassified, wherever necessary, to conform to the classification for the quarter and half year ended 30 Sep 2025. <BR> 2025-04-012025-09-30UnauditedConsolidated2750000316100000014400003554350000389939000324300039318200012742200072442000-747900090164000152990003302000682000000131905000433737000-405550000-40555000170510003600017087000-576420000000-57642000-67819000-125461000-22212000-35430000-90019000-3544200010003100010-2.22-2.2200-2.22-2.22Packing material consumed38268000Rent, tax and energy costs3435000Administrative and other expenses28401000Packing material consumed69676000Rent, tax and energy costs7256000Administrative and other expenses5497300059980001121700000955510000060213640006326000624140900017692200072080004688000470841000000136600025187000686212000692762100010003100056807250005780756000128918000590967400008725000813130000250004055600003157100052719400035450004770130001019500049075300010179470006927621000Investing Business33190000Food Processing Business221076000Investing Business34504000Food Processing Business355435000254266000389939000254266000389939000Investing Business32584000Food Processing Business-34395000Investing Business32625000Food Processing Business-57126000-1811000-24501000834000015299000330000755000-10481000-40555000Investing Business6156207000Food Processing Business7582090006914416000132050006927621000Investing Business522751000Food Processing Business776270006003780004175700001017948000Items that will not be reclassified to profit or loss-484375000-484375000Items that will not be reclassified to profit or loss-68234000-68234000-34002000-41500000-450373000-6781900015299000-20046000-627260000-90008000-9092000000-424800000033020000562000-1354000527100019200000000-144000000-7750000-162039000-202594000000150410000-2176350000000000005804000000000000000000000000-580400000000000161640000080700001459700000146236000-772030000-77203000832010005998000