5435272026-01-012026-03-315435272026-03-315435272025-03-315435272025-04-012026-03-315435272026-01-012026-03-31in-capmkt:OtherExpenses1Member5435272025-04-012026-03-31in-capmkt:OtherExpenses1Member5435272026-03-31OtherFinancialAssetsDomain15435272026-03-31OtherFinancialAssetsDomain25435272026-03-31OtherNonFinancialAssetsDomain15435272026-03-31OtherNonFinancialAssetsDomain25435272026-03-31OtherFinancialLiabilitiesDomain15435272026-03-31OtherFinancialLiabilitiesDomain25435272026-03-31OtherNonFinancialLiabilitiesDomain15435272026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435272025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435272026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543527PRUDENTNOTLISTEDINE00F201020Prudent Corporate Advisory Services LimitedMain BoardEquity2025-04-012026-03-312026-05-072026-04-30INRLakhsQuarterlyFourth quarterSingle segmentDistribution and sale of financial products (Mutual Funds, Bonds, Fixed Deposits, Structured Products, Stock broking, etc) within India2026-05-0716:30:002026-05-0718:25:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated2119600000357935000053880000003605934000-4682400035591100000003510500001637300078660000198783200000-1900033701100027709070007882030000788203000213886000-167970001970890005911140000000591114000-183300058928100059111400005892810000207033000514.2814.280014.2814.281. In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, (Listing Requirements) as amended, the above consolidated financial results for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Prudent Corporate Advisory Services Limited (the Parent Company) at their respective meetings held on May 07, 2026. <BR> <BR> 2. These financial results have been compiled from the related audited financial statements which has 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. These financial results have been prepared pursuant to the requirements of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and comply with the disclosure requirements contained therein. The financial results for the year ended March 31, 2026 have been audited by the statutory auditors of the Parent Company. <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. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of full financial year and the unaudited published year-to-date figures upto the third quarter ended December 31,2025 and December 31,2024 respectively which were subjected to limited review. <BR> <BR> 5. During the quarter ended December 31, 2025 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 acquisition 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 <BR> after 3 years subject to the fulfillment of certain conditions. Post acqusition, the Parent Company has earned commission income of Rs. 539.00 lakhs and Rs. 1110.98 lakhs during the quarter and year ended March 31, 2026 respectively. <BR> <BR> 6. W.e.f October 1, 2025, the Parent Company has changed the estimated useful life of its acquired 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 customer folios ,the amortisation charge for the quarter and year ended March 31, 2026 would have been higher by Rs. 167.87 lakhs and Rs. 339.48 lakhs respectively. <BR> <BR> 7. The Board of Directors of the Parent Company have recommended a final dividend of Rs. 3.5/-(Face value of Rs. 5/- each) (70%) per equity share for the year ended March 31, 2026 on 4,14,06,680 equity shares, amounting Rs. 1449.23/- Lakhs subject to the approval of the shareholders at the ensuing Annual General Meeting. <BR> <BR> 8. The key numbers of standalone results of the Company are as under : (Rs. in lakhs) <BR> Particulars For Quarters ended For Year ended <BR> 31-03-2026 31-12-2025 31-03-2025 31-03-2026 31-03-2025 <BR> Refer note-4 Unaudited Refer note-4 Audited Audited <BR> Total Income 34,853.18 33,941.25 24,827.60 1,28,445.02 99,486.14 <BR> Profit before tax 8,226.25 7,396.22 4,892.18 29,050.07 21,018.13 <BR> Profit after tax 6 ,143.99 5,505.97 3,626.66 21,660.34 15,658.49 <BR> <BR> 2025-04-012026-03-31AuditedConsolidated8301300000130647270002555700000013173297000232709000134060060000001377551000475140003082550007644538000001800010488020001042667800029793280000297932800073604900022754000758803000222052500000002220525000532000222105700022205250000222105700002070330005862021100053.6353.630053.6353.63Other expenses337011000Other expenses1048802000130819000890189000181603800001745380005802308000603124000941701600003918300010286000003017010001338300000194926600051360700028274260001224444200020703300086202110008827244000088272440000037171000194031600000000080596500027834520002883600071548000128911000404451000633746000341719800012244442000Securities for trade223935000Other financial assets379189000Right-of-use assets320880000Other non-financial assets192727000Lease liabilities341254000Other financial liabilities464711000Other non-financial liabilities404451000Re-measurement of the defined benefit plans-2449000-2449000Re-measurement of the defined benefit plans712000712000-61600018000000-183300053200047514000-53773000-423973000034986000-1110980001426390000-185451000287501000036167000030825500018000457600001811000000235600011151000032835000-8810000-116338000-185800000-94637000288469100000071932700002165364000000000001687000810380008247241000102724260000887476000000000000000023560001074000000882500000-19997560000000000015000000015000000011680800010351700010400000-220429000-548210000-54821000185640000130819000AuditedtrueDeloitte Haskins & Sellstrue2027-03-31