PALASHSECU2023-04-012023-06-30 PALASHSECU2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member PALASHSECU2023-06-30 PALASHSECU2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member PALASHSECU2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member PALASHSECU2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member PALASHSECU2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540648 PALASHSECU NOTLISTED Palash Securities Limited Equity 2023-04-01 2024-03-31 2023-08-14 2023-08-04 INR Lakhs First quarter 2023-08-14 14:00:00 2023-08-14 15:45:00 false Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 1478000.00 0.00 0.00 0.00 0.00 0.00 79603000.00 0.00 81081000.00 974000.00 82055000.00 10339000.00 27098000.00 11463000.00 32066000.00 6312000.00 1848000.00 724000.00 0.00 0.00 0.00 53771000.00 143621000.00 -61566000.00 0.00 -61566000.00 190000.00 0.00 190000.00 -61756000.00 0.00 0.00 0.00 0.00 -61756000.00 490344000.00 428588000.00 -42687000.00 -19069000.00 447680000.00 -19092000.00 100031000.00 10 -4.27 -4.27 0.00 0.00 -4.27 -4.27 0.00 0.00 0.00 Notes: 1. The figures of the last quarter for the current year and for the previous year are the balancing figures between the audited figures in respect of full financial year ended 31 March and the published year to date reviewed figures upto the end of the third quarter ended 31 December. 2. 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 (%) 30.06.2023 31.03.2023 30.06.2022 Champaran Marketing Company Limited India 100.00% 100.00% 100.00% Hargaon Investment & Trading Company Limited India 100.00% 100.00% 100.00% Hargaon Properties Limited India 100.00% 100.00% 100.00% OSM Investment & Trading Company Limited India 100.00% 100.00% 100.00% Morton Foods Limited India 69.34% 69.34% 100.00% 3. Morton Foods Limited has incurred losses, which has eroded its net worth and as on the date. 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 ended 30 June 2023 have been prepared on a going concern basis. 4. In case of Morton Foods Limited, its Statutory Auditors in their report on the financial statements for the quarter ended 30 June 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. 5. 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 provisions for Rs. 117.91 lacs has been additionally provided during the quarter ended June 2023. 6. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 14 August 2023. 7. The figure of the previous years have been regrouped / reclassified, wherever necessary, to conform to the classification for the quarter ended 30 June 2023. Administrative and other expenses 35442000.00 Packing material consumed 15717000.00 Rent, tax and energy costs 2612000.00 0.00 0.00 0.00 0.00 Food Processing Business 79603000.00 Investing Business 1478000.00 81081000.00 0.00 81081000.00 Food Processing Business -55883000.00 Investing Business 1000000.00 -54883000.00 6312000.00 371000.00 -61566000.00 Food Processing Business 688664000.00 Investing Business 4020499000.00 4709163000.00 123271000.00 4832434000.00 Food Processing Business 88171000.00 Investing Business 73334000.00 161505000.00 261534000.00 423039000.00 Items that willnot be reclssified to profit or loss 512461000.00 512461000.00 22117000.00 0.00 490344000.00