Prism Johnson Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
| Sr. No. | Particulars | Quarter ended March 31, 2026 Audited (Refer note no. 6) | Dec. 31, 2025 Unaudited | March 31, 2025 Audited (Refer note no. 6) | March 31, 2026 Audited | March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations : | |||||
| (a) | Net Sales | 2,069.30 | 1,718.84 | 1,927.82 | 7,254.41 | 6,697.40 |
| (b) | Other Operating Income | 18.05 | 16.08 | 10.99 | 52.95 | 28.29 |
| 2 | Other Income (Refer note no. 4) | 11.20 | 7.41 | 13.02 | 48.11 | 131.36 |
| 3 | Total Income | 2,098.55 | 1,742.33 | 1,951.83 | 7,355.47 | 6,857.05 |
| 4 | Expenses : | |||||
| (a) | Cost of materials consumed | 454.31 | 415.22 | 404.79 | 1,670.62 | 1,513.98 |
| (b) | Purchases of stock-in-trade | 373.09 | 305.03 | 371.01 | 1,245.94 | 1,253.46 |
| (c) | Changes in inventories | 126.05 | (4.39) | (13.41) | 89.95 | (43.11) |
| (d) | Power and fuel expenses | 244.84 | 242.71 | 295.43 | 1,035.69 | 1,032.23 |
| (e) | Freight outward expenses | 261.79 | 219.58 | 242.31 | 919.48 | 866.54 |
| (f) | Other manufacturing expenses | 168.73 | 147.20 | 152.29 | 579.66 | 565.48 |
| (g) | Employee benefits expense | 142.25 | 133.93 | 135.59 | 559.08 | 541.90 |
| (h) | Finance costs | 36.30 | 41.82 | 49.34 | 160.17 | 201.67 |
| (i) | Depreciation, amortisation and impairment expense | 117.74 | 120.65 | 117.70 | 480.59 | 430.52 |
| (j) | Other expenses | 149.47 | 129.83 | 169.01 | 555.21 | 597.62 |
| 5 | Total Expenses | 2,074.57 | 1,751.58 | 1,924.06 | 7,296.39 | 6,960.29 |
| 6 | Profit / (Loss) before Exceptional items and Tax | 23.98 | (9.25) | 27.77 | 59.08 | (103.24) |
| 7 | Exceptional Items {(Income) / expense} – Refer note no. 2 | 79.03 | (112.41) | (147.33) | (32.88) | (145.86) |
| 8 | Profit / (Loss) before Tax | (55.05) | 103.16 | 175.10 | 91.96 | 42.62 |
| 9 | Tax expenses : | |||||
| Current Tax | 7.29 | 15.72 | 4.55 | 39.84 | 4.55 | |
| Deferred Tax | (14.90) | 10.19 | 36.38 | (10.81) | 2.80 | |
| Adjustment of tax relating to earlier periods (Refer note no. 4) | – | – | 1.15 | 6.94 | (66.92) | |
| 10 | Net Profit / (Loss) for the period | (47.44) | 77.25 | 133.02 | 55.99 | 102.19 |
| 11 | Other Comprehensive Income | |||||
| Items that will not be re-classified to Profit or Loss | (0.69) | (3.15) | 0.95 | (4.23) | (2.59) | |
| Income tax relating to items that will not be reclassified to profit or loss | 0.17 | 0.79 | (0.24) | 1.06 | 0.65 | |
| Other Comprehensive Income for the period | (0.52) | (2.36) | 0.71 | (3.17) | (1.94) | |
| 12 | Total Comprehensive Income for the period | (47.96) | 74.89 | 133.73 | 52.82 | 100.25 |
| 13 | Paid-up Equity Share Capital (Face value ₹ 10/- per share) | 503.36 | 503.36 | 503.36 | 503.36 | 503.36 |
| 14 | Other Equity | – | – | – | 1,040.71 | 987.89 |
| 15 | Earning Per Share – (Basic, diluted and not annualised except for year ended March 31, 2026 & March 31, 2025) (₹) | (0.94) | 1.53 | 2.64 | 1.11 | 2.03 |
| Sr. No. | Particulars | Quarter ended March 31, 2026 Audited | Dec. 31, 2025 Unaudited | March 31, 2025 Audited | March 31, 2026 Audited | March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| a | Impairment of Investment in Raheja QBE General Insurance Company Limited – Subsidiary (refer note no. 3 below) | 79.03 | – | – | 79.03 | – |
| b | Gain from sale of office premises of HRJ and RMC Division | – | (151.46) | – | (151.46) | – |
| c | Impact of New labour codes | – | 39.05 | – | 39.05 | – |
| d | Loss due to fire in office premises of RMC Division | – | – | – | 0.50 | – |
| e | Gain from sale of part industrial premises at Pen plant of HRJ Division | – | – | (149.19) | – | (149.19) |
| f | Retrenchment compensation on closure of plants of RMC Division | – | – | 1.86 | – | 4.98 |
| g | Reversal of Stamp duty provision pursuant to favourable order for matter under litigation of HRJ Division | – | – | – | – | (1.65) |
| Total | 79.03 | (112.41) | (147.33) | (32.88) | (145.86) |
| Sr. No. | Particulars | Quarter ended March 31, 2026 Audited | Dec. 31, 2025 Unaudited | March 31, 2025 Audited | March 31, 2026 Audited | March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| i | Outstanding Debt (₹ Crores) | 955.70 | 1,195.72 | 897.85 | 955.70 | 897.85 |
| ii | Net Worth (₹ Crores) | 1,544.07 | 1,592.03 | 1,491.25 | 1,544.07 | 1,491.25 |
| iii | Capital Redemption Reserve (₹ Crores) | 10.75 | 10.75 | 10.75 | 10.75 | 10.75 |
| iv | Debt Service Coverage Ratio (times) | 2.84 | 3.31 | 3.76 | 2.74 | 1.76 |
| v | Interest Service Coverage Ratio (times) | 3.54 | 8.08 | 8.93 | 5.96 | 4.20 |
| vi | Debt – Equity Ratio (times) (Total Debt / Equity) | 0.62 | 0.75 | 0.60 | 0.62 | 0.60 |
| vii | Current Ratio (times) | 1.08 | 1.01 | 0.86 | 1.08 | 0.86 |
| viii | Long term debt to Working Capital (times) | 5.76 | 39.78 | (2.77) | 5.76 | (2.77) |
| ix | Bad debts to Account Receivable Ratio (%) | 0.36% | 0.79% | 0.55% | 2.52% | 2.39% |
| x | Current Liability Ratio (%) | 53.51% | 49.37% | 54.60% | 53.51% | 54.60% |
| xi | Total Debts to Total Assets Ratio (%) | 17.08% | 20.46% | 15.89% | 17.08% | 15.89% |
| xii | Debtors Turnover (times) – annualised | 11.35 | 9.88 | 11.69 | 10.25 | 10.23 |
| xiii | Inventory Turnover (times) – annualised | 15.09 | 15.00 | 18.05 | 14.16 | 15.85 |
| xiv | Operating Margin (%) | 8.06% | 8.48% | 9.43% | 8.98% | 5.94% |
| xv | Net Profit Margin (%) | -2.29% | 4.49% | 6.90% | 0.77% | 1.53% |
| Sr. No. | Particulars | Quarter ended March 31, 2026 Audited (Refer note no. 3) | Dec. 31, 2025 Unaudited | March 31, 2025 Audited (Refer note no. 3) | March 31, 2026 Audited | March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| a) | Cement | 947.12 | 782.91 | 896.14 | 3,405.10 | 3,022.28 |
| b) | HRJ | 714.10 | 566.21 | 674.51 | 2,391.66 | 2,308.16 |
| c) | RMC | 434.11 | 390.99 | 373.91 | 1,533.60 | 1,413.54 |
| Total | 2,095.33 | 1,740.11 | 1,944.56 | 7,330.36 | 6,743.98 | |
| Less : Inter segment revenue | 7.98 | 5.19 | 5.75 | 23.00 | 18.29 | |
| Total Revenue from operations | 2,087.35 | 1,734.92 | 1,938.81 | 7,307.36 | 6,725.69 | |
| 2 | Segment Results before Exceptional Items | |||||
| a) | Cement | 5.87 | 17.21 | 53.13 | 149.54 | (5.73) |
| b) | HRJ | 43.11 | 8.92 | 25.31 | 52.27 | 20.80 |
| c) | RMC | 3.34 | 2.46 | (8.80) | (12.75) | (23.83) |
| Total | 52.32 | 28.59 | 69.64 | 189.06 | (8.76) | |
| Exceptional items [(income) / expense] | ||||||
| a) | Cement | – | 13.42 | 1 | 13.42 | – |
| b) | HRJ | – | (80.05) | (149.19) | (80.05) | (150.84) |
| c) | RMC | – | (45.78) | 1.86 | (45.28) | 4.98 |
| d) | Unallocated (Refer note no. 2 below) | 79.03 | – | – | 79.03 | – |
| Total Exceptional items | 79.03 | (112.41) | (147.33) | (32.88) | (145.86) | |
| Segment Results after Exceptional Items | ||||||
| a) | Cement | 5.87 | 3.79 | 53.13 | 136.12 | (5.73) |
| b) | HRJ | 43.11 | 88.97 | 174.50 | 132.32 | 171.64 |
| c) | RMC | 3.34 | 48.24 | (10.66) | 32.53 | (28.81) |
| Total | 52.32 | 141.00 | 216.97 | 300.97 | 137.10 | |
| Less : (i) Finance costs | 36.30 | 41.82 | 49.34 | 160.17 | 201.67 | |
| (ii) Other Un-allocable expenditure net of un-allocable income (Refer note no. 2 below) | 71.07 | (3.98) | (7.47) | 48.84 | (107.19) | |
| Profit / (Loss) before Tax | (55.05) | 103.16 | 175.10 | 91.96 | 42.62 | |
| 3 | Segment Assets | |||||
| a) | Cement | 2,689.82 | 2,810.92 | 2,739.43 | 2,689.82 | 2,739.43 |
| b) | HRJ | 1,395.03 | 1,368.74 | 1,368.64 | 1,395.03 | 1,368.64 |
| c) | RMC | 701.20 | 725.68 | 742.56 | 701.20 | 742.56 |
| d) | Unallocated | 809.71 | 938.61 | 801.13 | 809.71 | 801.13 |
| Total | 5,595.76 | 5,843.95 | 5,651.76 | 5,595.76 | 5,651.76 | |
| 4 | Segment Liabilities | |||||
| a) | Cement | 1,697.33 | 1,653.71 | 1,682.34 | 1,697.33 | 1,682.34 |
| b) | HRJ | 763.03 | 717.41 | 817.81 | 763.03 | 817.81 |
| c) | RMC | 562.02 | 582.44 | 686.44 | 562.02 | 686.44 |
| d) | Unallocated | 1,029.31 | 1,298.36 | 973.92 | 1,029.31 | 973.92 |
| Total | 4,051.69 | 4,251.92 | 4,160.51 | 4,051.69 | 4,160.51 | |
| 5 | Capital Employed | |||||
| a) | Cement | 992.49 | 1,157.21 | 1,057.09 | 992.49 | 1,057.09 |
| b) | HRJ | 632.00 | 651.33 | 550.83 | 632.00 | 550.83 |
| c) | RMC | 139.18 | 143.24 | 56.12 | 139.18 | 56.12 |
| d) | Unallocated | (219.60) | (359.75) | (172.79) | (219.60) | (172.79) |
| Total | 1,544.07 | 1,592.03 | 1,491.25 | 1,544.07 | 1,491.25 |
| Sr. No. | Particulars | Audited as at March 31, 2026 | Audited as at March 31, 2025 |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current Assets: | ||
| (a |