Prudent Corporate Advisory Services Limited — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | For Quarters ended | For Year ended | |||
|---|---|---|---|---|---|---|
| 31-03-2026 Refer note-4 |
31-12-2025 Unaudited |
31-03-2025 Refer note-4 |
31-03-2026 Audited |
31-03-2025 Audited |
||
| I | Revenue from Operations | |||||
| Commission and fees income | 35,793.50 | 34,071.22 | 28,101.44 | 1,30,647.27 | 1,09,594.98 | |
| II | Interest income | 211.96 | 201.63 | 163.43 | 830.13 | 624.03 |
| III | Net gain on fair value changes | 53.88 | 45.78 | 38.01 | 255.57 | 137.06 |
| Total Revenue from Operations | 36,059.34 | 34,318.63 | 28,302.88 | 1,31,732.97 | 1,10,356.07 | |
| IV | Other income/(loss) | (468.24) | 951.27 | 849.34 | 2,327.09 | 2,992.26 |
| V | Total Income (I) + (II) + (III) + (IV) | 35,591.10 | 35,269.90 | 29,152.22 | 1,34,060.06 | 1,13,348.33 |
| VI | Expenses: | |||||
| Commission and fees expense | 19,878.32 | 20,229.67 | 16,454.45 | 76,445.38 | 63,802.37 | |
| Employee benefits expense | 3,510.50 | 3,825.71 | 2,430.92 | 13,775.51 | 11,093.17 | |
| Finance costs | 163.73 | 169.43 | 66.93 | 475.14 | 236.88 | |
| Impairment on financial instruments | (0.19) | 0.04 | 0.03 | 0.18 | (0.09) | |
| Depreciation and amortization expense (Refer note-6) | 786.60 | 802.20 | 748.06 | 3,082.55 | 2,786.00 | |
| Other expenses | 3,370.11 | 2,483.67 | 2,543.37 | 10,488.02 | 9,221.32 | |
| Total Expenses (VI) | 27,709.07 | 27,510.72 | 22,243.76 | 1,04,266.78 | 87,139.65 | |
| VII | Profit before Tax (V) – (VI) | 7,882.03 | 7,759.18 | 6,908.46 | 29,793.28 | 26,208.68 |
| VIII | Tax Expense / (Benefit) | |||||
| Current tax | 2,138.86 | 1,684.32 | 1,646.03 | 7,360.49 | 6,476.45 | |
| Deferred tax | (167.97) | 312.29 | 88.72 | 227.54 | 167.71 | |
| Total Tax Expense (VIII) | 1,970.89 | 1,996.61 | 1,734.75 | 7,588.03 | 6,644.16 | |
| IX | Profit after Tax for the period / year (VII) – (VIII) | 5,911.14 | 5,762.57 | 5,173.71 | 22,205.25 | 19,564.52 |
| X | Other Comprehensive Income/(Loss) | |||||
| (i) Items that will not be reclassified to statement of profit or loss | ||||||
| (a) Re-measurement of the defined benefit plans | (24.49) | 33.01 | 33.72 | 7.12 | (137.80) | |
| (b) Income tax relating to items that will not be reclassified to statement of profit or loss | 6.16 | (8.32) | (8.50) | (1.80) | 34.68 | |
| Total Other Comprehensive Income/(Loss) (X) | (18.33) | 24.69 | 25.22 | 5.32 | (103.12) | |
| XI | Total Comprehensive Income for the period / year (IX) +/(-) (X) | 5,892.81 | 5,787.26 | 5,198.93 | 22,210.57 | 19,461.40 |
| XII | Profit for the period / year | 5,911.14 | 5,762.57 | 5,173.71 | 22,205.25 | 19,564.52 |
| Attributable to: | ||||||
| Equity holders of the Parent | 5,911.14 | 5,762.57 | 5,173.71 | 22,205.25 | 19,564.52 | |
| Non controlling interest | – | – | – | – | – | |
| XIII | Total Comprehensive Income (TCI) | 5,892.81 | 5,787.26 | 5,198.93 | 22,210.57 | 19,461.40 |
| Attributable to: | ||||||
| Equity holders of the Parent | 5,892.81 | 5,787.26 | 5,198.93 | 22,210.57 | 19,461.40 | |
| Non controlling interest | – | – | – | – | – | |
| XIV | Paid-up Equity Share Capital (FV of Rs. 5 each) | 2,070.33 | 2,070.33 | 2,070.33 | 2,070.33 | 2,070.33 |
| XV | Other Equity | 86,202.11 | 64,698.36 | |||
| XVI | Earnings per equity share (EPS is not annualized for the quarters ) | |||||
| – Basic (in Rs.) | 14.28 | 13.92 | 12.49 | 53.63 | 47.25 | |
| – Diluted (in Rs.) | 14.28 | 13.92 | 12.49 | 53.63 | 47.25 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Audited | Audited | |
| ASSETS | ||
| I Financial Assets | ||
| (a) Cash and cash equivalents | 1,308.19 | 1,856.40 |
| (b) Bank balances other than (a) above | 8,901.89 | 15,977.16 |
| (c) Securities for trade | 2,239.35 | 1,692.81 |
| (d) Trade receivables | 18,160.38 | 13,920.42 |
| (e) Loans | 1,745.38 | 634.40 |
| (f) Investments | 58,023.08 | 36,523.64 |
| (g) Other financial assets | 3,791.89 | 5,199.23 |
| Total Financial Assets | 94,170.16 | 75,804.06 |
| II Non-Financial Assets | ||
| (a) Current tax asset (net) | 391.83 | 271.95 |
| (b) Deferred tax assets (net) | 102.86 | – |
| (c) Property, plant and equipment | 3,017.00 | 3,032.66 |
| (d) Capital work-in-Progress | 133.83 | – |
| (e) Right-of-use assets | 3,208.80 | 2,936.21 |
| (f) Intangible assets | 19,492.65 | 10,237.84 |
| (g) Other non-financial assets | 1,927.29 | 2,082.65 |
| Total Non-Financial Assets | 28,274.26 | 18,561.31 |
| Total Assets | 1,22,444.42 | 94,365.37 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| I Financial Liabilities | ||
| (a) Trade payables | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | 371.71 | 151.46 |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 19,403.16 | 16,748.40 |
| (b) Lease liabilities | 3,412.54 | 3,053.36 |
| (c) Other financial liabilities | 4,647.11 | 2,325.61 |
| Total Financial Liabilities | 27,834.52 | 22,278.83 |
| II Non-Financial Liabilities | ||
| (a) Current tax liability (net) | 288.36 | 1.26 |
| (b) Deferred tax liability (net) | 1,289.11 | 956.91 |
| (c) Provisions | 715.48 | 676.84 |
| (d) Other non-financial liabilities | 4,044.51 | 3,682.84 |
| Total Non-Financial Liabilities | 6,337.46 | 5,317.85 |
| EQUITY | ||
| (a) Equity share capital | 2,070.33 | 2,070.33 |
| (b) Other equity | 86,202.11 | 64,698.36 |
| Equity attributable to owners of the Company | 88,272.44 | 66,768.69 |
| Total Equity | 88,272.44 | 66,768.69 |
| Total Liabilities and Equity | 1,22,444.42 | 94,365.37 |
| Sr No | Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|---|
| Audited | Audited | ||
| A | Cash Flows from Operating Activities | ||
| Profit before Tax | 29,793.28 | 26,208.68 | |
| Adjustment for | |||
| – Less : Interest income | (1,115.10) | (1,100.71) | |
| – Less: Dividend income | (23.56) | (25.25) | |
| – Add/(Less) : Unrealised (Gain)/loss on securities held for trade | (8.81) | 13.37 | |
| – Less: Net gain on financial instruments measured at FVTPL | (1,163.38) | (1,771.86) | |
| – Add : Depreciation and amortization expense | 3,082.55 | 2,786.00 | |
| – Less: Profit on cancellation of lease contract | (19.38) | (53.53) | |
| – Add/(Less): Sundry balance written off/(written back) | (0.41) | 15.07 | |
| – Add/(Less): Impairment for trade receivables made/(reversal) | 0.18 | (0.09) | |
| – Add/(Less) : (Profit)/Loss on sale of property, plant and equipment (net) | 1.21 | (10.47) | |
| – Add : Share Based payment expenses | 328.35 | – | |
| – Add : Finance costs | 475.14 | 236.88 | |
| Operating Profit before Working Capital Changes | 31,350.07 | 26,298.09 | |
| Changes in Working Capital: | |||
| (Increase) / decrease in Bank balances other than cash and cash equivalents | (1,854.51) | (1,198.69) | |
| (Increase) / decrease in Trade receivables | (4,239.73) | 228.31 | |
| (Increase) / decrease in Loans | (1,110.98) | (532.26) | |
| (Increase) / decrease in Other Financial assets | 1,426.39 | (1,110.01) | |
| (Increase) / decrease in Other non-financial assets | 349.86 | 142.12 | |
| (Increase) / decrease in Securities held for trade | (537.73) | (369.96) | |
| Increase / (decrease) in Trade payables | 2,875.01 | (1,848.64) | |
| Increase / (decrease) in Other financial liabilities | 181.10 | 496.05 | |
| Increase / (decrease) in Other non-financial liabilities | 361.67 | 419.98 | |
| Increase / (decrease) in Provisions | 45.76 | (139.44) | |
| Cash Generated from Operations | 28,846.91 | 22,385.55 | |
| Less : Direct taxes paid (net of refund) | (7,193.27) | (6,324.67) | |
| Net Cash Generated from Operating Activities (A) | 21,653.64 | 16,060.88 | |
| B | Cash Flows from Investing Activities | ||
| Purchase of property, plant and equipment and intangible assets (including CWIP and capital advances) | (810.38) | (1,790.35) | |
| Acquisition of customers folios (including transaction cost) (Refer note-5) | (8,874.76) | – | |
| Purchase of Investments | (1,02,724.26) | (95,052.14) | |
| Proceeds from sale of investments | 82,472.41 | 84,915.82 | |
| Proceeds from sale of property, plant and equipment | 16.87 | 23.08 | |
| Dividend income | 23.56 | 25.25 | |
| Bank deposits withdrawn | 8,825.00 | 5,125.89 | |
| Bank deposits placed | – | (8,445.00) | |
| Interest received | 1,074.00 | 969.71 | |
| Net Cash Used in Investing Activities (B) | (19,997.56) | (14,237.74) | |
| C | Cash Flows from Financing Activities | ||
| Principal payment of lease liabilities | (876.62) | (721.85) | |
| Interest paid on lease | (291.46) | (234.98) | |
| Proceeds from short term borrowings | 1,500.00 | 8,600.00 | |
| Repayment of short term borrowings | (1,500.00) | (8,600.00) | |
| Dividend paid | (1,035.17) | (828.13) | |
| Finance costs paid | (1.04) | (1.90) | |
| Net Cash Used in Financing Activities (C) | (2,204.29) | (1,786.86) | |
| Net Increase/(decrease) in Cash and Cash Equivalents (A+B+C) | (548.21) | 36.28 | |
| Cash and cash equivalents at the beginning of the year | 1,856.40 | 1,820.12 | |
| Cash and Cash Equivalents at the end of the year | 1,308.19 | 1,856.40 | |
| Cash and Cash Equivalents Comprises of: | |||
| – Cash on hand | 4.50 | 3.59 | |
| – Balances with banks | 1,303.69 | 1,852.81 | |
| Total Cash and Cash Equivalents | 1,308.19 | 1,856.40 |
| Particulars | For Quarters ended | For Year ended |
|---|---|---|
| 31-03-2026 Refer note-4 | 31-12-2025 Unaudited | |
| Total Income | 34,853.18 | 33,941.25 |
| Profit before tax | 8,226.25 | 7,396.22 |