5406482026-01-012026-03-315406482026-03-315406482025-03-315406482025-04-012026-03-315406482026-01-012026-03-31in-capmkt:OtherExpenses1Member5406482025-04-012026-03-31in-capmkt:OtherExpenses1Member5406482026-03-31OtherFinancialAssetsDomain15406482026-03-31OtherNonFinancialAssetsDomain15406482026-03-31OtherNonFinancialLiabilitiesDomain15406482026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15406482025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15406482026-01-012026-03-31RelatedPartyTransactionDomain15406482025-12-31RelatedPartyTransactionDomain15406482026-03-31RelatedPartyTransactionDomain15406482026-01-012026-03-31RelatedPartyTransactionDomain25406482025-12-31RelatedPartyTransactionDomain25406482026-03-31RelatedPartyTransactionDomain25406482026-01-012026-03-31RelatedPartyTransactionDomain35406482025-12-31RelatedPartyTransactionDomain35406482026-03-31RelatedPartyTransactionDomain35406482026-01-012026-03-31RelatedPartyTransactionDomain45406482025-12-31RelatedPartyTransactionDomain45406482026-03-31RelatedPartyTransactionDomain45406482026-01-012026-03-31RelatedPartyTransactionDomain55406482025-12-31RelatedPartyTransactionDomain55406482026-03-31RelatedPartyTransactionDomain55406482026-01-012026-03-31RelatedPartyTransactionDomain65406482025-12-31RelatedPartyTransactionDomain65406482026-03-31RelatedPartyTransactionDomain65406482026-01-012026-03-31RelatedPartyTransactionDomain75406482025-12-31RelatedPartyTransactionDomain75406482026-03-31RelatedPartyTransactionDomain75406482026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares540648PALASHSECUNOTLISTEDINE471W01019PALASH SECURITIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-152026-05-06INRLakhsQuarterlyFourth quarterSingle segmentInvesting Business2026-05-1516:00:002026-05-1517:45:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-05-15https://www.birla-sugar.com/Assets/Palash/Related-Party-Transaction-Policy%20-15.05.2026-Palash.pdffalsefalseNot applicable2026-01-012026-03-31AuditedStandalone426000000000042600094400013700000004640000134000900000012740001881000-5110000-511000243800002438000-29490000000-29490002554000-395000100031000100.290.29000.290.29Notes: <BR> <BR> 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> <BR> 1. 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> 2. The figures of the last quarter for the current year and for the previous year are the balancing figures between the audited figures in respect of full financial year ended 31st March and the published year to date reviewed figures upto the end of the third quarter ended 31st December. <BR> <BR> 3. These 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 pursuant to Regulation 33 of SEBI (LODR) Regulation 2015, as amended <BR> <BR> 4. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 15th May, 2026. These results have been subjected to Audit by statutory auditors of the Company. <BR> <BR> 5. On November 21, 2025, the Government of India notified the four Labour Codes namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from these changes. <BR> <BR> Based on its current assessment, the Company has not recognised any impact and expects no additional liability in the financial results for the quarter and year ended 31st March 2026. The Company continues to monitor the finalisation of Central and State Rules, along with further clarifications from the Government on other aspects of the Labour Codes and will recognise any further accounting impact as and when required based on future developments. <BR> 6. The figures of the previous year have been regrouped / reclassified, wherever necessary, to conform to the classification for the quarter and year ended 31st March 2026. <BR> 2025-04-012026-03-31AuditedStandalone136900035865000000000372340003569000408030000001608000054700076800000028680005791000350120000350120001140400001140400023608000000023608000-9500023513000100031000102852490002.362.36002.362.36Administrative and other expenses1274000Administrative and other expenses2868000306100025000000000034256800011140003717430000255000044160000100013120000000733000185250003902680001000310002852490003852800003852800004160001360000552000043500008600044360004988000390268000Other Financial Assets1114000Other Non-financial Assets733000Other Non-financial Liabilities86000Items that will not be reclassified to profit or loss28670002867000Items that will not be reclassified to profit or loss-134000-134000313000-39000002554000-9500000009640000-63000-1051000-24151000006300005470000000200000000000000-2367100011341000000115360000-19500000000000000131200000000000000000000000-131200000000000000000000-133150000-13315000163760003061000Palash Securities Limited******Ms. 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 Directors1300000Morton Foods Limited******Ms. Urvi Mittal******DirectorAny other transactionSitting FeesAs approved by the Board of Directors1300000Morton Foods Limited******Ganges Securities Limited******Promoter Group Entity of Listed EntityLoanAs approved by the Audit Committee, Board of Directors and Shareholders3900000143500000139500000Morton Foods Limited******Ganges Securities Limited******Promoter Group Entity of Listed EntityInterest paidAs approved by the Audit Committee, Board of Directors and Shareholders528600026800001000Morton Foods Limited******Ronson Traders Limited******Promoter Group Entity of Listed EntityLoanAs approved by the Board of Directors30000000300000000Morton Foods Limited******Ronson Traders Limited******Promoter Group Entity of Listed EntityInterest paidAs approved by the Audit Committee, Board of Directors and Shareholders1022000630000040249000AuditedtrueAgrawal Subodh & Co., Chartered Accountantstrue2027-07-31