5003372026-04-012026-06-305003372026-04-012026-06-30in-capmkt:OtherExpenses1Member5003372026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15003372026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25003372026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500337PRIMESECUNOTLISTEDINE032B01021PRIME SECURITIES LIMITEDMain BoardEquity2026-04-012027-03-312026-07-232026-07-15INRLakhsQuarterlyFirst quarterSingle segmentFinancial Advisory & Intermediation Services2026-07-2317:10:002026-07-2319:00:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated6600000200000026530000064700000000336800000033680000000021290000036000009800000290000000124000003130000027290000063900000-13300000506000002220000048000002700000023600000000-35000002010000072000002730000034900000-148000000016970000050.70.68000.70.681. 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 July 23, 2026. The results for the quarter ended June30, 2026, have been reviewed by the statutory auditors of the Company and they have expressed an unmodified audit conclusion 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 unaudited 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. During the previous year, Prime Research and Advisory Limited ("PRAL") had filed a claim before the Hon'ble National Company Law Tribunal ("NCLT") amounting to Rs.2,795 lakhs in respect of Corporate Advisory Services rendered, comprising invoiced amounts and unbilled work-in-progress. Based on an assessment of the contractual arrangements, transaction records, legal opinion obtained from independent external legal counsels and other relevant evidence, PRAL had recognised an allowance of Rs.1,178 lakhs under its Expected Credit Loss ("ECL") policy, which was disclosed as an Exceptional Item. During the quarter ended June 30 2026, PRAL entered into a settlement agreement with the customer on June 4 2026, whereby the parties agreed to settle the claim for a consideration of Rs.1,750 lakhs, subject to the terms of the settlement agreement. Consequent to the settlement, PRAL reassessed the recoverability of the outstanding receivable and recognised an additional allowance of Rs.133 lakhs in accordance with Ind AS 109 requirements, which has been disclosed as an Exceptional Item in the Statement of Profit and Loss. Pursuant to the settlement agreement, the legal proceedings before the Hon'ble NCLT stand resolved in terms of the settlement. <br /> 4. During the quarter, Prime Trigen Wealth Limited ("PTWL") has recognised deferred tax assets amounting to Rs. 241 lakhs, 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 /> 5. As at June 30, 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 - 84.06% 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 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 /> 6. 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 /> 7. The amounts reflected as "0" in the financial information are values with less than rupees one lakh. <br /> 8. The figures for the quarter ended March 31, 2026, are the balancing figures between audited figures in respect of the year ended March 31, 2026, and the unaudited figures of nine months ended December 31, 2025, respectively. <br /> 9. 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.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.Other Expenses31300000Remeasurement of defined employee benefit plans-3700000Remeasurement gain/ (loss) on fair valuation of investments in equity instruments11500000780000060000007200000UnauditedtrueSharp and Tanan Associatestrue2028-04-30