PRUDENT2024-10-012024-12-31 PRUDENT2024-10-012024-12-31 PRUDENT2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member PRUDENT2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member PRUDENT2024-12-31 PRUDENT2024-12-31 PRUDENT2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PRUDENT2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543527 PRUDENT NA Prudent Corporate Advisory Services Limited Equity 2024-04-01 2025-03-31 2025-01-27 2025-01-22 INR Lakhs Third quarter 2025-01-27 16:20:00 2025-01-27 17:40:00 false Not applicable Single segment Distribution and sale of financial products (Mutual Funds, Bonds, Fixed Deposits, Structured Products, Stock broking, etc) within India 2024-10-01 2024-12-31 Unaudited Consolidated 19641000.00 0.00 0.00 2827103000.00 3606000.00 0.00 0.00 0.00 2850350000.00 65903000.00 2916253000.00 0.00 0.00 0.00 299692000.00 6369000.00 73700000.00 1684401000.00 0.00 0.00 2000.00 207073000.00 2271237000.00 645016000.00 0.00 645016000.00 160393000.00 2700000.00 163093000.00 481923000.00 0.00 0.00 0.00 0.00 481923000.00 -5933000.00 475990000.00 481923000.00 0.00 475990000.00 0.00 207033000.00 5 11.64 11.64 0.00 0.00 11.64 11.64 1. The above financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Parent Company at their meetings held on January 27, 2025. The Statutory Auditors have carried out limited review of the financial results for quarter and nine months ended on December 31, 2024. 2. On July 25, 2023, the Board of Directors of the Parent Company approved the scheme of amalgamation of Prudent Broking Services Private Limited (PBSPL), a wholly owned subsidiary, with Prudent Corporate Advisory Services Limited (PCASL), effective from the appointed date of April 01, 2023 (the Amalgamation Scheme). The Parent Company received approval for the Scheme from the Office of the Regional Director (“RD”), North Western Region, Ministry of Corporate Affairs (“MCA”), Ahmedabad (Gujarat) vide confirmation order dated August 02, 2024. This order approved the Scheme of Amalgamation between Prudent Broking Services Private Limited (Transferor Company) with Prudent Corporate Advisory Services Limited (Transferee Company) and their respective shareholders and creditors in terms of Section 233 of the Companies Act, 2013 read with Rule 25 of The Companies (Compromise, Arrangement and Amalgamation) Rules, 2016. The above transaction do not have an impact on the Consolidated financial results of the Parent Company. 3. The Group operates in only one reportable business segment i.e. distribution and sale of financial products (Mutual Funds, Bonds, Fixed Deposits, Insurance, Structured Products, Stock Broking etc) within India, as determined by the chief operating decision maker, in accordance with Indian Accounting Standard 108 “Operating Segments”. 4. The key numbers of standalone results of the Company are as under : (Rs. in Lakhs) Particulars For Quarters ended For Nine Months ended For Year ended 31-12-2024 30-09-2024 31-12-2023 31-12-2024 31-12-2023 31-03-2024 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Total Income 26,044.23 25,769.91 18,315.23 74,658.54 50,316.90 70,751.47 Profit before tax 5,347.64 5,765.80 3,749.33 16,125.95 10,238.70 14,778.75 Profit after tax 4,002.18 4,282.16 2,798.88 12,031.83 7,660.89 11,049.57 5. The Parliament of India has approved the Code on Social Security, 2020 (the Code) which, inter alia, deals with employee benefits during employment and post employment. The Code has been published in the Gazette of India. The effective date of the Code is yet to be notified and the rules for quantifying the financial impact are also yet to be issued. In view of this, the impact of the change, if any, will be assessed and recognised post notification of the relevant provisions. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 46060000.00 0.00 0.00 8149354000.00 9905000.00 0.00 0.00 0.00 8205319000.00 214292000.00 8419611000.00 0.00 0.00 0.00 866225000.00 16995000.00 203794000.00 4734792000.00 0.00 0.00 -12000.00 667795000.00 6489589000.00 1930022000.00 0.00 1930022000.00 483042000.00 7899000.00 490941000.00 1439081000.00 0.00 0.00 0.00 0.00 1439081000.00 -12834000.00 1426247000.00 1439081000.00 0.00 1426247000.00 0.00 207033000.00 5 0.00 34.75 34.75 0.00 0.00 34.75 34.75 Other expenses 207073000.00 Other expenses 667795000.00 0.00 0.00 0.00 0.00 Re-measurement of the defined benefit plans -7929000.00 Re-measurement of the defined benefit plans -17152000.00 -7929000.00 -17152000.00 -1996000.00 -4318000.00 0.00 0.00 -5933000.00 -12834000.00