PRATHAM2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member PRATHAM2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PRATHAM 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Consolidated 347689000.00 8676000.00 356365000.00 194776000.00 0.00 -86508000.00 66302000.00 8796000.00 6277000.00 103043000.00 292686000.00 63679000.00 0.00 63679000.00 0.00 63679000.00 17364000.00 -963000.00 16401000.00 47278000.00 0.00 0.00 0.00 47278000.00 0.00 0.00 47278000.00 177600000.00 10 3.58 3.58 0.00 0.00 0.00 NOTES TO CFS. 1. The above CFS have been prepared in accordance with the AS prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other GAAP in India and have been audited by the Statutory Auditors of the Company. 2. The above CFS of the Pratham EPC Projects Limited HEREINAFTER referred to as the Company or Parent and its subsidiary Company the Parent and its subsidiary together referred to as the Group have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 30th May, 2024. Segment Reporting as defined in AS 17 is not applicable. 4. The Consolidated financial results of the Company for the half year and year ended 31st March, 2024 includes the financial results of subsidiary and the same has been considered for consolidated financial results of the Group. 5. These consolidated results include the results of Subsidiary. The beneficial ownership of the Holding Company has been 50 percent for the Half year ended 31.03.23 and for the period 01.04.23 till 25.05.23 and accordingly the results have been prepared as per AS 23 on Accounting for Investments in Associates in CFS. The Holding Company acquired controlling stake in the subsidiary with a beneficial ownership of 52 percent during the half year ended September 30, 2023. Thus, for the period after 26th May, 2023, the Consolidated Financial Statements for the half year ended and year ended March 31, 2024 are accounted for in accordance with Accounting Standard 21 Consolidated Financial Statements. The Financial Results of the subsidiary has been considered for the financial results of the group by combining like items of Incomes and Expenses and eliminating intragroup income and expenses. 6. There were no investor complaints, known to the Company, outstanding as on the half year ended 31.03.24. 7. The carrying amount of the companys Investment in the subsidiary as on 25.05.2023 is knocked off against the companys portion of Equity in the subsidiary. 8. The figures for the half year ended 31st March, 2024 are the balancing figures between the audited figures in respect of the full financial year ended 31st March, 2024 and figures up to the half year ended 30th September, 2023. 9. Basic and Diluted EPS of periods presented have been calculated based on the weighted average number of shares outstanding in respective periods. 10. During the year ended 31st March 2024, the Company has issued and allotted 48,00,000 equity shares of Rs. 10 each fully paid up for cash at a price of Rs 75 each including premium of Rs 65 each by way of Initial Public Offer aggregating to Rs 3,600 Lakhs and got listed on Emerge Platform of National Stock Exchange of India Limited on 18th March, 2024. Accordingly, the above Results are drawn up for the first time in accordance with the Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, as amended. The details of utilization of IPO Issue Proceeds as on 31st March 2024 is mentioned below. A .As per the objects of the issue, amount allocated for working capital is Rs 1515.00 lakhs, amount utilized is Rs 1310.90 lakhs and unutilized amount is Rs 204.10 lakhs B. As per the objects of the issue, amount allocated for Purchase of Machinery and Equipment is Rs 883.80 lakhs, amount utilized is Rs 0.11 lakhs and unutilized amount is Rs 883.69 lakhs. C. As per the objects of the issue, amount allocated for Public Issue Expense is Rs 319 lakhs, amount utilized is Rs 317.24 lakhs and unutilized amount is Rs 1.76 lakhs. D. As per the objects of the issue, amount allocated for General Corporate Purpose is Rs 882.20 lakhs, amount utilized is Rs 266.01 lakhs and unutilized amount is Rs 616.19 lakhs. Thus, Total amount as per the objects of the issue is 3600.00 lakhs, amount utilized is Rs 1894.26 lakhs and unutilized amount is Rs 1705.74 lakhs. Audited Consolidated 695534000.00 23823000.00 719357000.00 366255000.00 0.00 -172972000.00 141024000.00 18982000.00 12307000.00 219305000.00 584901000.00 134456000.00 0.00 134456000.00 0.00 134456000.00 35170000.00 -425000.00 34745000.00 99711000.00 0.00 0.00 0.00 997.11 0.00 0.00 99711000.00 177600000.00 10 430757000.00 7.56 7.56 0.00 0.00 0.00 Other Expenses 103043000.00 Other Expenses 219305000.00 19593000.00 12307000.00 0.00 0.00 0.00 0.00 0.00 0.00 -674000.00 0.00 31226000.00 -171522000.00 3440000.00 -3740000.00 -41253000.00 -31601000.00 25177000.00 -219499000.00 -188273000.00 -53817000.00 0.00 0.00 -2170000.00 34331000.00 0.00 -90318000.00 0.00 0.00 -90318000.00 0.00 30000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 41227000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2170000.00 0.00 25767000.00 0.00 -13320000.00 0.00 0.00 -13320000.00 360000000.00 0.00 0.00 0.00 106252000.00 0.00 19593000.00 0.00 -47898000.00 186257000.00 0.00 0.00 186257000.00 82619000.00 0.00 82619000.00 3810000.00 86429000.00