PALASHSECU2023-10-012023-12-31 PALASHSECU2023-10-012023-12-31 PALASHSECU2023-10-012023-12-31in-bse-fin:OneOtherRevenueFromOperations01Member PALASHSECU2023-10-012023-12-31in-bse-fin:FourOtherRevenueFromOperations01Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member PALASHSECU2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member PALASHSECU2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member PALASHSECU2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member PALASHSECU2023-12-31 PALASHSECU2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member PALASHSECU2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member PALASHSECU2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member PALASHSECU2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member PALASHSECU2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member PALASHSECU2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member PALASHSECU2023-12-31 PALASHSECU2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member PALASHSECU2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member PALASHSECU2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PALASHSECU2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540648 PALASHSECU NOTLISTED Palash Securities Limited Equity 2023-04-01 2024-03-31 2024-02-14 2024-01-27 INR Lakhs Third quarter 2024-02-14 14:00:00 2024-02-14 14:55:00 false Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 2256000.00 1976000.00 0.00 0.00 0.00 0.00 0.00 0.00 84432000.00 88664000.00 922000.00 89586000.00 28822000.00 26813000.00 -9362000.00 26683000.00 6678000.00 1798000.00 9000.00 0.00 0.00 0.00 41840000.00 123281000.00 -33695000.00 0.00 -33695000.00 947000.00 0.00 947000.00 -34642000.00 0.00 0.00 0.00 0.00 -34642000.00 306348000.00 271706000.00 -23141000.00 -11501000.00 283230000.00 -11524000.00 100031000.00 10 -2.31 -2.31 0.00 0.00 -2.31 -2.31 Notes: 1. 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 (%) 31.12.2023 30.09.2023 Champaran Marketing Company Limited India 100.00% 100.00% Hargaon Investment & Trading Company Limited India 100.00% 100.00% Hargaon Properties Limited India 100.00% 100.00% OSM Investment & Trading Company Limited India 100.00% 100.00% Morton Foods Limited India 69.34% 69.34% 2. 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 nine months ended 31 Dec 2023 have been prepared on a going concern basis. 3.In case of Morton Foods Limited, its Statutory Auditors in their report on the financial statements for the quarter and nine months ended 31 Dec 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. 4. In case of Morton Foods Limited, Considering the nature of the business, a provision of Rs. 200.75 lakhs has been made in the nine months ended 31st Decemeber 2023 and Rs 4.43 lakhs for the current quarter in respect of near to expire and slow moving inventory of the Company. 5. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 14th February 2023. The Limited Review for the quarter ended and nine months ended 31 Dec 2023 has been carried out by the Statutory Auditors as required under Regulation 33 of SEBI (LODR), Regulations 2015. 6.The figure of the previous periods has been regrouped / reclassified, wherever necessary, to conform to the classification for the quarter and nine months ended 31 Dec 2023. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 5248000.00 52352000.00 0.00 0.00 0.00 0.00 0.00 0.00 256630000.00 314230000.00 2746000.00 316976000.00 50225000.00 83065000.00 27492000.00 84801000.00 18755000.00 5482000.00 784000.00 0.00 0.00 0.00 142132000.00 412736000.00 -95760000.00 0.00 -95760000.00 14046000.00 0.00 14046000.00 -109806000.00 0.00 0.00 0.00 0.00 -109806000.00 1418180000.00 1308374000.00 -63264000.00 -46542000.00 1354985000.00 -46611000.00 100031000.00 10 -6.32 -6.32 0.00 0.00 -6.32 -6.32 Sale of Food Products 84432000.00 Sale of Food Products 256630000.00 Administrative and other expenses 22382000.00 Packing material consumed 16401000.00 Rent, tax and energy costs 3057000.00 Administrative and other expenses 90565000.00 Packing material consumed 43531000.00 Rent, tax and energy costs 8036000.00 0.00 0.00 0.00 0.00 Food Processing Business 84433000.00 Investing Business 4231000.00 Food Processing Business 256631000.00 Investing Business 57599000.00 88664000.00 314230000.00 88664000.00 314230000.00 Food Processing Business -30480000.00 Investing Business 3868000.00 Food Processing Business -132520000.00 Investing Business 56685000.00 -26612000.00 -75835000.00 6678000.00 18755000.00 405000.00 1170000.00 -33695000.00 -95760000.00 Food Processing Business 656798000.00 Investing Business 5130574000.00 5787372000.00 3736000.00 5791108000.00 Food Processing Business 111682000.00 Investing Business 120840000.00 232522000.00 269408000.00 501930000.00 Item that will not be reclassified to profit or loss 322738000.00 Item that will not be reclassified to profit or loss 1488192000.00 322738000.00 1488192000.00 16390000.00 70012000.00 0.00 0.00 306348000.00 1418180000.00