5003372026-01-012026-03-315003372026-03-315003372025-03-315003372025-04-012026-03-315003372026-01-012026-03-31in-capmkt:OtherExpenses1Member5003372025-04-012026-03-31in-capmkt:OtherExpenses1Member5003372026-03-31OtherFinancialAssetsDomain15003372026-03-31OtherNonFinancialAssetsDomain15003372026-03-31OtherFinancialLiabilitiesDomain15003372026-03-31OtherNonFinancialLiabilitiesDomain15003372026-03-31OtherNonFinancialLiabilitiesDomain25003372026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15003372026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25003372025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15003372025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25003372026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500337PRIMESECUNOTLISTEDINE032B01021PRIME SECURITIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-19INRLakhsQuarterlyFourth quarterSingle segmentFinancial Advisory & Intermediation Services2026-05-2913:30:002026-05-2916:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated770000000293400000900000000302000000580000030780000000020580000037000009800000580000005360000001050000025800000367200000-59400000-117800000-177200000-3300000-44700000-48000000-129200000000-3000000-13220000022050000088300000-109300000-22900000001695000005-3.91-3.8400-3.91-3.84Consolidated Notes: <BR> 1 The above consolidated 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 consolidated financial results were reviewed by Audit Committee and approved and taken on record by the Board of Directors at its Meeting held on May 29, 2026. The results for the quarter and year ended March 31, 2026, have been audited by the statutory auditors of the Company and they have expressed an unmodified audit opinion on these consolidated 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 The consolidated financial results include the audited financial results of subsidiary companies as referred in note 10 and the share of profit / (loss) attributable to the extent of holding based on audited financials of associate i.e. Ark Neo Financial Service Private Limited. <BR> 3 Prime Research and Advisory Limited ("PRAL") had acquired 60% equity stake in Prime Global Asset Management Pte. Ltd., Singapore ("PGAM"), which was set-up to undertake the fund management business and offer its services to global institutional investors and family offices. The remaining 40% of the equity were held by Partners of the venture. The proposed activities could not be started due to various reasons. Hence, PGAM had returned the capital after reducing the costs incurred and has been struck-off from the records of the registering authority. In view of the same, PGAM ceased to be a stepdown subsidiary of Prime Securities Limited. <BR> 4 During the year, Prime Research and Advisory Limited ("PRAL") has approached the Hon’ble National Company Law Tribunal (“NCLT”) with a claim of Rs. 2,795 lakhs in respect of corporate advisory services rendered and recognised by way of invoice as well as unbilled working progress. The matter is presently sub-judice. The Management has obtained independent legal opinion from external legal counsels handling the matter and has also evaluated the relevant contractual documentation, correspondences, transaction records and other supporting evidence available in relation to the claim. Based on such evaluation the PRAL has made an allowance of Rs. 1,178 lakhs in accordance with its existing Expected Credit Loss (“ECL”) policy and the management has disclosed the same as an Exceptional Item. The management believes that PRAL has a legally enforceable contractual claim and a reasonable basis supporting recovery of the dues. The management shall continue to monitor uncertainties attached to the legal proceedings in the matter and reassess the carrying value of the aforesaid contract assets and related ECL allowance at each reporting date based on the evolving facts and circumstances. <BR> 5 PRAL Management Consultancies LLC ("PMCL"), in the current quarter, is set-up by Prime Securities Limited ("PSL") to set up a business unit as 100% Subsidiary. The expenses incurred for incorporation and relevant set-up costs have been funded as Equity by PSL. All costs incurred have been debited to expenses account and are funded by the equity infusion. The net worth thus is eroded. Being in the first year, and there being no external liabilities, and based on the strength of the PSL, PMCL is classified as a going concern. <BR> 5 The Holding Company, during the year 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> 6 Prime Trigen Wealth Limited ("PTWL") has recognised deferred tax assets amounting to Rs. 605 lakhs as at March 31, 2026, based on management’s projections of future taxable profits and the business plans prepared by the management. The realization of such deferred tax assets is dependent upon the achievement of these projections and the availability of sufficient future taxable income. <BR> 7 "The holding 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 recognised during the year 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> 8 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> 9 "As at March 31, 2026 the Holding Company has the following subsidiaries / associates: <BR> Subsidiaries: <BR> Prime Research and Advisory Limited - Incorporated in India - Wholly-owned Subsidiary of Prime Securities Limited <BR> Prime Trigen Wealth Limited - Incorporated in India - 84.92% Subsiadiary of Prime Securities Limited <BR> Prime Advisory Partners Limited - Incorporated in United Kingdom (UK) - 97.83% Subsidiary of Prime Securities Limited <BR> PRAL Management Consultancies LLC - Incorporated in United Arab Emirates (UAE) - Wholly-owned Subsidiary of Prime Securities Ltd <BR> Stepdown Subsidiaries: <BR> Prime Global Asset Management PTE Limited - Incorporated in Singapore – 60% Subsidiary of Prime Research & Advisory Limited (Upto October 14, 2025) <BR> Prime Litmus Investment Management Limited - Incorporated in India - 75% Subsidiary of Prime Research & Advisory Limited <BR> Prime Litmus Ventures LLP - Incorporated in India - 99.80% Subsidiary of Prime Research & Advisory Limited <BR> Associates: <BR> Ark Neo Financial Services Private Limited - Incorporated in India - 41.68% Associate of Prime Securities Limited" <BR> 10 The Group 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> 11 The amounts reflected as "0" in the financial information are values with less than rupees one lakh. <BR> 12 The figures for the quarter ended March 31, 2026, and quarter ended March 31, 2025, are the balancing figures between audited figures in respect of the year ended March 31, 2026, and March 31, 2025, and the unaudited figures of nine months ended December 31, 2025, and December 31, 2024, respectively. <BR> 13 Previous quarter / period and 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. <BR> 2025-04-012026-03-31AuditedConsolidated27500000100000012768000006270000000013671000001280000013799000000006310000008700000347000001577000004700000001427000001742000001196000000183900000-1178000006610000086800000-164000000-77200000143300000000-11700000131600000262900000394500000154700000-2310000000169500000523949000003.913.81003.913.81Other Expenses25800000Other Expenses1742000003280000014100000014450000001700000214020000032210000026554000000205000006690000000114800000000360000017300000223100000287850000016950000023949000002564400000256440000000500000740000000015100000001738000001968000000547000000626000001173000003141000002878500000Other Financial assets322100000Other non-financial assets17300000Other financial liabilities173800000Other non-financial liabilities33700000Non-Controlling Interest28900000Remeasurement of defined employee benefit plans1900000Remeasurement gain/ (loss) on fair valuation of investments in equity instruments256300000258200000Remeasurement of defined employee benefit plans3400000Remeasurement gain/ (loss) on fair valuation of investments in equity instruments30470000030810000037700000452000000022050000026290000000-12560000000-1176000006300000-1047000000-117000000486000002670000034700000019300000000600000100000275000000470000000142700000-529000001178000000360000069700000000907000000-210000000-2310000000000001028000006270000012330000000000000000000010000027500000017890000066200000001830000000000151000000050400000870000000-25700000195000000195000001330000032800000AuditedtrueSharp and Tanan Associatestrue2028-04-30