PALASHSECU2023-07-012023-09-30 PALASHSECU2023-07-012023-09-30 PALASHSECU2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member PALASHSECU2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member PALASHSECU2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member PALASHSECU2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member PALASHSECU2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member PALASHSECU2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member PALASHSECU2023-09-30 PALASHSECU2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member PALASHSECU2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member PALASHSECU2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member PALASHSECU2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member PALASHSECU2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member PALASHSECU2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member PALASHSECU2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member PALASHSECU2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member PALASHSECU2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member PALASHSECU2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member PALASHSECU2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member PALASHSECU2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member PALASHSECU2023-09-30 PALASHSECU2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member PALASHSECU2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member PALASHSECU2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PALASHSECU2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540648 PALASHSECU NOTLISTED Palash Securities Limited Equity 2023-04-01 2024-03-31 2023-11-10 2023-10-31 INR Lakhs Half yearly 2023-11-10 14:00:00 2023-11-10 15:55:00 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 1514000.00 50376000.00 0.00 0.00 0.00 0.00 92595000.00 0.00 144485000.00 850000.00 145335000.00 11064000.00 29154000.00 25391000.00 26052000.00 5765000.00 1836000.00 51000.00 0.00 0.00 0.00 46521000.00 145834000.00 -499000.00 0.00 -499000.00 12909000.00 0.00 12909000.00 -13408000.00 0.00 0.00 0.00 0.00 -13408000.00 621488000.00 608080000.00 2564000.00 -15972000.00 624075000.00 -15995000.00 100031000.00 10 0.26 0.26 0.00 0.00 0.26 0.26 These consolidated 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 comprise the financial results of the Company and its subsidiaries as under: Name of the company Country of Incorporation Equity interest as on (%) 30.09.2023 30.06.2023 31.03.2023 30.09.2022 Champaran Marketing Company Limited India 100.00% 100.00% 100.00% 100.00% Hargaon Investment & Trading Company Limited India 100.00% 100.00% 100.00% 100.00% Hargaon Properties Limited India 100.00% 100.00% 100.00% 100.00% OSM Investment & Trading Company Limited India 100.00% 100.00% 100.00% 100.00% Morton Foods Limited India 69.34% 69.34% 69.34% 100.00% Morton Foods Limited has incurred losses, which has eroded its net worth. However, based on the positive outlook towards the growth and the ability of the said subsidiary to continue as a going concern in the foreseeable future, its financial information, consolidated above, for the quarter and six months ended 30 Sep 2023 have been prepared on a going concern basis. In case of Morton Foods Limited, its Statutory Auditors in their report on the financial statements for the quarter and six months ended 30 Sep 2023 have commented upon deferred tax assets (net), recognised earlier based on future profitability projections. Morton Foods Limited is certain that there would be sufficient income in future, to claim the tax credit. In case of Morton Foods Limited, Considering the nature of the business, the compnay has revisited its policy towards provision of expired, near to expiry and slow moving inventory. Due to the same the group has provided Rs 196.32 lakhs during the period ended 30th September 2023, and for the current quarter additionally Rs 78.41 lakhs provided. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 10 November 2023. The Limited Review for the quarter ended and six months ended 30 Sep 2023 has been carried out by the Statutory Auditors as required under Regulation 33 of SEBI (LODR), Regulations 2015. The figure of the previous periods has been regrouped / reclassified, wherever necessary, to conform to the classification for the quarter and six months ended 30 Sep 2023. Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 2992000.00 50376000.00 0.00 0.00 0.00 0.00 172198000.00 0.00 225566000.00 1824000.00 227390000.00 21403000.00 56252000.00 36854000.00 58118000.00 12077000.00 3684000.00 775000.00 0.00 0.00 0.00 100292000.00 289455000.00 -62065000.00 0.00 -62065000.00 13099000.00 0.00 13099000.00 -75164000.00 0.00 0.00 0.00 0.00 -75164000.00 1111832000.00 1036668000.00 -40123000.00 -35041000.00 1071755000.00 -35087000.00 100031000.00 10 -4.01 -4.01 0.00 0.00 -4.01 -4.01 Administrative and other expenses 32741000.00 Packing material consumed 11413000.00 Rent, tax and energy costs 2367000.00 Administrative and other expenses 68183000.00 Packing material consumed 27130000.00 Rent, tax and energy costs 4979000.00 49669000.00 22866000.00 0.00 0.00 4657930000.00 91171000.00 4821636000.00 132112000.00 1590000.00 3419000.00 460843000.00 0.00 3882000.00 36175000.00 638021000.00 5459657000.00 100031000.00 4820293000.00 5017473000.00 8619000.00 77870000.00 253427000.00 16694000.00 356610000.00 5217000.00 12121000.00 57807000.00 10429000.00 85574000.00 5459657000.00 Food Processing Business 92595000.00 Investing Business 51890000.00 Food Processing Business 172198000.00 Investing Business 53368000.00 144485000.00 225566000.00 0.00 0.00 144485000.00 225566000.00 Food Processing Business -46157000.00 Investing Business 51817000.00 Food Processing Business -102040000.00 Investing Business 52817000.00 5660000.00 -49223000.00 5765000.00 12077000.00 394000.00 765000.00 -499000.00 -62065000.00 Food Processing Business 646772000.00 Investing Business 4761624000.00 5408396000.00 51261000.00 5459657000.00 Food Processing Business 75286000.00 Investing Business 104464000.00 179750000.00 262434000.00 442184000.00 Items that will not be reclassified to profit or loss 652993000.00 Items that will not be reclassified to profit or loss 1165454000.00 652993000.00 1165454000.00 31505000.00 53622000.00 0.00 0.00 621488000.00 1111832000.00 12077000.00 47658000.00 -3270000.00 0.00 -67684000.00 12827000.00 0.00 0.00 0.00 -8943000.00 0.00 1842000.00 0.00 3684000.00 0.00 1050000.00 6319000.00 -1848000.00 -26273000.00 0.00 0.00 1000.00 0.00 0.00 0.00 0.00 0.00 -1000.00 0.00 -22563000.00 -84628000.00 0.00 0.00 0.00 8356000.00 0.00 -92984000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 119000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -119000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -63533000.00 0.00 0.00 1305000.00 0.00 11922000.00 0.00 120000000.00 43240000.00 -49863000.00 0.00 -49863000.00 99532000.00 49669000.00