5435272025-10-012025-12-315435272025-04-012025-12-315435272025-10-012025-12-31in-capmkt:OtherExpenses1Member5435272025-04-012025-12-31in-capmkt:OtherExpenses1Member5435272025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435272025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543527PRUDENTNOTLISTEDINE00F201020Prudent Corporate Advisory Services LimitedMain BoardEquity2025-04-012026-03-312026-01-282026-01-20INRLakhsQuarterlyThird quarterSingle segmentDistribution and sale of financial products (Mutual Funds, Bonds, Fixed Deposits, Structured Products, Stock broking, etc) within India2026-01-2811:30:002026-01-2814:00:00Not applicable2025-10-012025-12-31UnauditedConsolidated20163000003407122000457800000034318630009512700035269900000003825710001694300080220000202296700000400024836700027510720007759180000775918000168432000312290001996610005762570000000576257000246900057872600057625700005787260000207033000513.9213.920013.9213.921. The above financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Parent Company at their meetings held on January 28, 2026. The Statutory Auditors have carried out limited review of the financial results for quarter and nine month ended December 31, 2025. <BR> <BR> 2. These financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) specified under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. <BR> <BR> 3. The Group operates in only one reportable business segment i.e. distribution and sale of financial products (Mutual Funds, Bonds, Fixed Deposits, Structured Products, Stock Broking, Insurance etc) within India, as determined by the chief operating decision maker, in accordance with Indian Accounting Standard 108 - Operating Segments. <BR> <BR> 4. During the quarter, the Parent Company completed the acquisition of mutual fund distribution business of Indus Capital as a going concern on a slump sale basis, effective October 1, 2025 for an aggregate consideration of Rs. 12,375 lakhs. The transaction primarily entails acquistion of customer folios of Indus Capital. Pursuant to the terms of the agreement, the Parent Company has paid an initial consideration of Rs. 8,725 lakhs and the balance consideration of rs. 3,650 lakhs shall be payable after 3 years and shall be contingent <BR> upon the fulfillment of certain conditions. Post acqusition, the Parent Company has earned commission income of rs. 571.97 lakhs during the quarter. <BR> <BR> 5. The Nomination and Remuneration Committee of the Board of Directors, in terms of the approval granted by the Shareholders of the Parent Company by passing Special Resolution(s) at the Annual General Meeting held on July 31, 2025, in its meeting held at October 07, 2025, has approved the grant of 1,30,945 Employee Stock Options of face value Rs 5/-each to the eligible employees of the Parent Company and its wholly owned subsidiary, Gennext Insurance Brokers Private Limited, as determined by the NRC, under the Prudent–Employee Stock Option Scheme 2025. Pursuant to which the Group has recognised the ESOP compensation expense amounting to Rs. 161.23 Lakhs under employee benefit expenses for the quarter and nine months ended December 31,2025. <BR> <BR> 6. On November 21, 2025, the Government of lndia notified the four Labour Codes - the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employement published draft Central Rules and FAQ to enable assessment of the financial impact due to changes in regulations. The Group has assessed and recognized an incremental provision towards gratuity and compensated absences payable to employees aggregating to rs. 149.33 Iakhs during the quarter and nine months ended December 31, 2025 which is included under "Employee benefit expense".. <BR> <BR> 7. W.e.f October 1, 2025, the Parent Company has changed the useful life of customer folios based upon the reassessment conducted by the management. Accordingly, change in useful life of the Intangible Asset is being applied prospectively in accordance with Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Had the Parent Company continued with the previously assessed useful life of Intangible Asset, charge for depreciation for the quarter ended December 31, 2025 would have been higher by Rs. 171.61 lakhs.. <BR> <BR> 8. The key numbers of standalone results of the Company are as under : (Rs. In Lakhs) <BR> <BR> Particulars For Quarters ended For Nine Months ended For Year ended <BR> 31-12-2025 30-09-2025 31-12-2024 31-12-2025 31-12-2024 31-03-2025 <BR> Unaudited Unaudited Unaudited Unaudited Unaudited Audited <BR> Total Income 33,941.25 31,346.11 26,044.23 93,591.84 74,658.54 99,486.14 <BR> Profit before tax 7,396.22 6,871.94 5,347.64 20,823.82 16,125.95 21,018.13 <BR> Profit after tax 5,505.97 5,121.32 4,002.18 15,516.35 12,031.83 15,658.49 <BR> <BR> <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated61817000009485377000201690000009567363000279533000984689600000010265010003114100022959500056567060000037000711791000765577100021911250000219112500052216300039551000561714000162941100000001629411000236500016317760001629411000016317760000207033000539.3539.350039.3539.35Other expenses248367000Other expenses711791000Re-measurement of the defined benefit plans33010003301000Re-measurement of the defined benefit plans316100031610008320007960000024690002365000