PRABHHANS INDUSTRIES LIMITED — Quarter and year ended 31 March 2026
| Sl. No | Particulars | Quarter ended 31-Mar-2026 (Audited) | Quarter ended 31-Dec-2025 (Unaudited) | Quarter ended 31-Mar-2025 (Audited) | Year ended 31-Mar-2026 (Audited) | Year ended 31-Mar-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a) Revenue from operations | 2,843.00 | 2,185.18 | 2,807.01 | 10,107.71 | 8,693.58 | |
| b) Other income | (0.03) | (0.13) | 0.10 | 0.11 | 1.23 | |
| Total income | 2,842.97 | 2,185.05 | 2,807.11 | 10,107.82 | 8,694.81 | |
| 2 | Expenses | |||||
| a) Purchase od stock in trade | 2,919.50 | 2,311.45 | 2,688.02 | 10,394.03 | 8,246.39 | |
| b) Changes in inventories of stock in trade | (163.39) | (220.66) | (26.01) | (671.24) | (35.85) | |
| c) Employee benefits expense | 13.93 | 13.87 | 13.17 | 55.26 | 51.39 | |
| d) Finance costs | 16.75 | 12.15 | 17.31 | 53.00 | 53.70 | |
| e) Depreciation and amortisation expense | 2.89 | 2.88 | 2.80 | 11.44 | 10.88 | |
| f) Other expenses | 9.04 | 7.36 | 14.26 | 43.74 | 36.83 | |
| Total expenses | 2,798.72 | 2,127.05 | 2,709.55 | 9,886.23 | 8,363.34 | |
| 3 | Profit/(loss) before exceptional item & tax (1-2) | 44.25 | 58.00 | 97.56 | 221.59 | 331.47 |
| 4 | Exceptional Items | – | – | – | – | – |
| 5 | Profit/(loss) before tax (3-4) | 44.25 | 58.00 | 97.56 | 221.59 | 331.47 |
| 6 | Tax expense | |||||
| 1) Current tax | 11.90 | 15.33 | 34.05 | 59.72 | 93.09 | |
| 2) Deferred tax | (0.78) | (1.17) | 11.38 | (1.89) | 11.11 | |
| 7 | Net Profit/(Loss) after tax (5-6) | 33.13 | 43.84 | 52.13 | 163.76 | 227.27 |
| 8 | Other comprehensive income (OCI) | |||||
| Items that will not be reclassified to profit and loss | – | – | – | – | – | |
| Income Tax relating to Items that will not be reclassified to profit and loss | – | – | – | – | – | |
| 9 | Total comprehensive income for the period (7+8) | 33.13 | 43.84 | 52.13 | 163.76 | 227.27 |
| 10 | Paid-up Equity Share Capital (Face value of Rs.10/- each) | 624.82 | 624.82 | 624.82 | 624.82 | 624.82 |
| 11 | Other Equity (excluding revaluation reserve) | – | – | – | 505.57 | 341.82 |
| 12 | Earnings per share (of Rs.10/- each) | |||||
| Basic & Diluted (Rs.) | 0.53 | 0.70 | 0.83 | 2.62 | 3.64 |
| Particulars | Standalone As at 31-Mar-2026 | Standalone As at 31-Mar-2025 |
|---|---|---|
| Assets | ||
| 1 Non-current assets | ||
| a) Property, plant and equipment | 103.52 | 104.34 |
| b) Capital work in progress | 250.00 | 250.00 |
| c) Goodwill | 9.20 | 9.20 |
| d) Financial assets | – | – |
| (i) Investments | – | – |
| e) Other non-current assets | – | – |
| Total non-current assets | 362.72 | 363.54 |
| 2 Current assets | ||
| a) Inventories | 1,755.65 | 1,084.41 |
| b) Financial assets | ||
| (i) Investments | 6.31 | 11.93 |
| (ii) Trade receivables | 1,494.16 | 1,183.08 |
| (iii) Cash and cash equivalents | 10.26 | 65.77 |
| (iv) Loans & advances | 167.41 | 167.41 |
| (v) Other financial assets | 0.50 | – |
| c) Other current assets (net) | 35.01 | 29.38 |
| Total current assets | 3,469.30 | 2,541.98 |
| Total assets | 3,832.02 | 2,905.52 |
| EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| a) Equity share capital | 624.82 | 624.82 |
| b) Other equity | ||
| Retained earnings | 505.57 | 341.82 |
| Total-Shareholders’ Funds | 1,130.39 | 966.64 |
| 2 Liabilities | ||
| Non-current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | 123.35 | 29.31 |
| b) Provisions | – | – |
| c) Deferred Tax Liabilities (Net) | 10.55 | 12.44 |
| d) Other non-current liabilities | – | – |
| Total non-current liabilities | 133.90 | 41.75 |
| Current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | 1,017.92 | 646.26 |
| (ii) Trade payable | ||
| – total outstanding dues of micro enterprises and small enterprises | 7.72 | 217.05 |
| – total outstanding dues other than micro and small enterprises | 1,290.80 | 820.39 |
| (iii) Other financial liabilities | 3.73 | 2.49 |
| b) Provisions | 22.58 | 23.14 |
| c) Other current liabilities | 8.94 | 9.25 |
| d) Current Tax liabilities | 216.04 | 178.55 |
| Total current liabilities | 2,567.73 | 1,897.13 |
| Total equity and liabilities | 3,832.02 | 2,905.52 |
| Particulars | As at 31-Mar-2026 | As at 31-Mar-2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit/(loss) before tax | 221.58 | 331.47 |
| Adjustments for: | ||
| Depreciation of plant, property and equipment | 11.44 | 10.88 |
| Finance cost | 53.00 | 53.70 |
| Changes in assets and liabilities | ||
| (Increase)/decrease in trade receivables & loans & advances | (311.08) | 53.08 |
| (Increase)/decrease in other assets and financial assets | (0.50) | 5.38 |
| (Increase)/decrease in other loan & advances and current assets | (5.63) | (10.01) |
| (Increase)/decrease in other Inventories | (671.21) | (35.84) |
| Increase/(decrease) in trade payable | 261.10 | (477.54) |
| Increase/(decrease) in other financial liabilities | 1.24 | 0.48 |
| Increase/(decrease) in provisions | (60.30) | (92.16) |
| Increase/(decrease) in current liabilities | (0.31) | 2.29 |
| Cash generated from operating activities | (500.67) | (158.27) |
| Income tax paid | 37.48 | 79.33 |
| Net cash generated from operating activities | (463.19) | (78.94) |
| B. Cash Flow from Investing Activities | ||
| Purchase/Sale of property, plant and equipment | (10.64) | (10.34) |
| Investment made | 5.62 | (9.13) |
| Loans advances | – | – |
| Interest on loans advances | – | – |
| Net cash generated from/(used in) investing activities | (5.02) | (19.47) |
| C. Cash flows from financing activities | ||
| Proceeds from long term borrowings | 94.04 | (43.12) |
| Proceeds from short term borrowings | 371.66 | 227.93 |
| Finance cost | (53.00) | (53.70) |
| Net cash generated from/(used in) financing activities | 412.70 | 131.11 |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | (55.51) | 32.70 |
| Cash and cash equivalents at the beginning of year | 65.77 | 33.07 |
| Cash and cash equivalents at the end of year | 10.26 | 65.77 |