5003372025-10-012025-12-315003372025-04-012025-12-315003372025-10-012025-12-31in-capmkt:OtherExpenses1Member5003372025-04-012025-12-31in-capmkt:OtherExpenses1Member5003372025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15003372025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25003372025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15003372025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25003372025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500337PRIMESECUNOTLISTEDINE032B01021PRIME SECURITIES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-202026-01-12INRLakhsQuarterlyThird quarterSingle segmentFinancial Advisory & Intermediation Services2026-01-2016:50:002026-01-2019:15:00Declaration of unmodified opinionfalsefalseNo Default2025-10-012025-12-31UnauditedStandalone1500000001296000002000000001313000001000001314000000002600000013000004100000077000000266000001500000080700000507000000507000006500000270000092000004150000000004150000012000004270000016950000051.231.2001.231.2Standalone Notes <BR> 1. The above standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in the Companies (Indian Accounting Standard) Rules, 2015 (“Ind-AS”) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the requirements of Regulation 33 of the Securities and Exchange Board of India ("SEBI") Listing Obligations and Disclosure Requirements ("LODR") Regulations, 2015 as amended from time to time. The standalone financial results were reviewed by Audit Committee and approved and taken on record by the Board of Directors at its Meeting held on January 20, 2026. The results for the quarter and nine months ended December 31, 2025, have been reviewed by the statutory auditors of the Company and they have expressed an unmodified audit conclusion on these standalone financial results. The results are available on the stock exchanges websites at www.bseindia.com / www.nseindia.com and on the website of the Company at www.primesec.com. <BR> 2. Exceptional item for the year ended March 31, 2025 represent the net gain on sale of a residential flat during the quarter ended June 30, 2024, calculated on the basis of realisation of sale price, net of directly allocatable expenses as reduced by the cost of flat. <BR> 3. Pursuant to the amendment approved by the shareholders at their meeting held on June 13, 2023, to the object clause for the utilization of funds received against the issue of equity shares in November 2021 to specified investors on a preferential basis, the Company have fully utilised in terms of the permitted objects. <BR> 4. The Company, during the quarter and nine months ended December 31, 2025 subscribed to Optionally Convertible Debentures of INR 150 lakhs into Ark Neo Financial Services Private Limited ("Ark Neo"). The Company has acquired 41.68% equity stake in Ark Neo from the Promoters of Ark Neo in previous year. <BR> 5. The Company, and Primesec Investment Limited which has since merged with the company effective April 1, 2020, have in earlier years paid Minimum Alternate Tax ("MAT") which were appropriated from profits in the years of payment. This treatment was given in the financial statements based on the uncertainty of timing and amount of the set off available under the relevant Income Tax Act. The returns of Income filed in all years have continued to show the set off available. In the last 3 years, an actual set off aggregating to Rs. 361 lakhs is availed by the Company in its tax returns. Based on the near certainty of taxable profits and hence the set off being available, the amount of unabsorbed MAT aggregating to Rs. 841 lakhs is now disclosed in the financial statements as below: <BR> A.Y.-2017-18 Rs. 57 lakhs <BR> A.Y. 2018-19 Rs. 262 lakhs <BR> A.Y. 2019-20 Rs. 409 lakhs <BR> A.Y. 2020-21 Rs. 113 lakhs <BR> 6. The Company has subsidiaries and associates as at December 31, 2025 and accordingly, the unaudited consolidated financial results of the Company for the quarter and nine months ended December 31, 2025, prepared in accordance with the applicable provisions of law, are also submitted to the concerned stock exchanges along with these unaudited standalone financial results. <BR> 7. The Company has only one segment of business i.e. Financial Advisory and Intermediation services. There are no separate reportable segments in terms of Ind-AS 108. <BR> 8. The amounts reflected as "0" in the financial information are values with less than rupees one lakh. <BR> 9. Previous quarter and period / year ended figures have been regrouped / reclassified, wherever necessary, to confirm to the current quarter / period presentation, the impact of such restatements / regroupings are not material to Financial Statements.2025-04-012025-12-31UnauditedStandalone530000010100000039000000053200000000458600000700000046560000000010080000034000001230000030000002000000132000000569000003086000001570000000157000000-601000003200000-5690000021390000000002139000004160000025550000016950000056.356.19006.356.19Other Expenses15000000Other Expenses56900000Remeasurement of defined employee benefit plans1800000Remeasurement gain/ (loss) on fair valuation of investments in equity instruments01800000Remeasurement of defined employee benefit plans400000Remeasurement gain/ (loss) on fair valuation of investments in equity instruments4840000048800000600000720000000120000041600000UnauditedtrueSharp and Tanan Associatestrue2028-04-30