5406482026-04-012026-06-305406482026-06-305406482026-04-012026-06-30in-capmkt:OtherExpenses1Member5406482026-04-012026-06-30in-capmkt:ReportableSegments1Member5406482026-04-012026-06-30in-capmkt:ReportableSegments2Member5406482026-04-012026-06-30in-capmkt:ReportableSegments1Member5406482026-04-012026-06-30in-capmkt:ReportableSegments2Member5406482026-04-012026-06-30in-capmkt:ReportableSegments1Member5406482026-06-30in-capmkt:ReportableSegments1Member5406482026-04-012026-06-30in-capmkt:ReportableSegments2Member5406482026-06-30in-capmkt:ReportableSegments2Member5406482026-04-012026-06-30in-capmkt:ReportableSegments1Member5406482026-06-30in-capmkt:ReportableSegments1Member5406482026-04-012026-06-30in-capmkt:ReportableSegments2Member5406482026-06-30in-capmkt:ReportableSegments2Member5406482026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15406482026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares540648PALASHSECUNOTLISTEDINE471W01019PALASH SECURITIES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-142026-08-07INRLakhsQuarterlyFirst quarterMulti segment2026-08-1415:00:002026-08-1416:35:00Not applicable2026-04-012026-06-30UnauditedConsolidated1117000000199500000031120008750003987000000378000220008200070200000012440002428000155900001559000364000-30003610001198000000-15852000-14654000452859000438205000-146540000438205000010003100010-1.46-1.4600-1.46-1.46Notes: <br /> <br /> 1. The figures of the last quarter for the previous year are the balancing figures between the audited figures in respect of full financial year ended 31st March 2026 and the published year to date reviewed figures upto the end of the third quarter ended 31st December 2025. <br /> <br /> 2. These consolidated financial results of Palash Securities Limited (the Holding Company) 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 /> The consolidated financial results include results of the Holding Company and its four Subsidiaries (together referred to as the "Group") and an Associate as under : <br /> Name of the company Country of Incorporation Equity interest as on (%) <br /> 30.06.2026 31.03.2026 30.06.2025 <br /> Champaran Marketing Company Limited * India 100.00% 100.00% 100.00% <br /> Hargaon Investment & Trading Company Limited * India 100.00% 100.00% 100.00% <br /> Hargaon Properties Limited # India 100.00% 100.00% 100.00% <br /> OSM Investment & Trading Company Limited * India 100.00% 100.00% 100.00% <br /> Morton Foods Limited India 44.95% 44.95% 51.37% <br /> * includes shares held by nominee shareholders <br /> # ownership through subsidiaries including nominee shareholders <br /> 3. During the previous year ended 31st March 2026, pursuant to completion of a Rights Issue by one of the Subsidiaries, Morton Foods Limited ("MFL") in which the Holding Company did not participate, the aggregate shareholding of the Holding Company along with its subsidiaries in MFL reduced from 51.37% to 44.95%. Consequently, the Group ceased to have control over MFL with effect from 18th November 2025, and MFL ceased to be a subsidiary of the Holding Company from that date. <br /> <br /> The Group, upon loss of control, derecognized the assets and liabilities of MFL, derecognized non-controlling interest, and recognized the retained investment at its fair value as on the date of loss of control in accordance with Ind AS 110, "Consolidated Financial Statements". Such treatment had resulted in a net gain of Rs. 2,413.64 lakhs which had been recognized under “Other Income” in the Consolidated Financial results for the previous year ended 31st March 2026. <br /> <br /> Subsequent to the loss of control, the retained investment of 44.95% in MFL, which is now an Associate, had been accounted for in accordance with Ind AS 28, "Investments in Associates and Joint Ventures". <br /> <br /> 4. During the previous year ended 31st March 2026, pursuant to loss of control over MFL with effect from 18th November 2025, the business operations of MFL, which constituted the only separately identifiable operating segment of the Group, have ceased to be consolidated in accordance with Ind AS 110, "Consolidated Financial Statements". Consequently, in accordance with the requirements of Ind AS 108, "Operating Segments", the Group no longer has more than one reportable segment for the previous year ended 31st March 2026, with effect from such date. Accordingly, separate segment reporting is not applicable for the period after such date, as the Group’s operations now represent a single reportable segment. <br /> <br /> Comparative segment information has been presented in accordance with the segment structure prevailing in the respective earlier periods. <br /> <br /> 5. MFL is incurring losses, which has substantially eroded its net worth. However, based on the positive outlook of the Management towards the growth and the ability of the said associate to continue as a going concern in the foreseeable future, its financial information, consolidated above, for the quarter ended 30th June 2026, have been prepared on a going concern basis. <br /> <br /> 6. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14th August, 2026. These results have been subjected to Limited Review by Statutory Auditors of the Company. <br /> Administrative and other expenses1244000Investing Business3112000Food Processing Business0311200003112000Investing Business-14271000Food Processing Business0-14271000220000-14293000Investing Business5686112000Food Processing Business0568611200005686112000Investing Business410258000Food Processing Business04102580000410258000Items that will not be reclassified to profit or loss458334000Share of Other Comprehensive Income in Associate-9600045823800053790000452859000