PALASH SECURITIES LIMITED — Quarter ended 31 March 2026 (year ended 31 March 2026)
| Sr. No. | Particulars | Quarter ended 31.03.2026 | Quarter ended 31.12.2025 | Quarter ended 31.03.2025 | Year ended 31.03.2026 | Year ended 31.03.2025 |
|---|---|---|---|---|---|---|
| (Refer Note 2) (Audited) | (Unaudited) | (Refer Note 2) (Audited) | (Audited) | (Audited) | ||
| 1. | Revenue from Operations | |||||
| (a) | Interest Income | 4.26 | 5.19 | 0.26 | 13.69 | 13.86 |
| (b) | Dividend Income | – | – | – | 358.65 | 500.52 |
| (c) | Gain on sale of Investment | – | – | 90.00 | – | 90.00 |
| Total Revenue from Operations | 4.26 | 5.19 | 90.26 | 372.34 | 604.38 | |
| 2. | Other Income | |||||
| (a) | Rental Income | 9.44 | 8.75 | 8.91 | 35.69 | 35.16 |
| (b) | Other Income | – | – | – | – | 0.07 |
| Total Other Income | 9.44 | 8.75 | 8.91 | 35.69 | 35.23 | |
| 3. | Total Income (1+2) | 13.70 | 13.94 | 99.17 | 408.03 | 639.61 |
| 4. | Expenses | |||||
| (a) | Employee benefits expense | 4.64 | 6.21 | 1.63 | 16.08 | 1.63 |
| (b) | Finance costs (net) | – | – | – | – | – |
| (c) | Fees and commission expenses | 0.09 | 1.18 | 0.07 | 7.68 | 7.00 |
| (d) | Depreciation and amortisation expense | 1.34 | 1.39 | 0.81 | 5.47 | 1.36 |
| (e) | Administrative and other expenses | 12.74 | 5.20 | 9.34 | 28.68 | 26.14 |
| Total Expenses | 18.81 | 13.98 | 11.85 | 57.91 | 36.13 | |
| 5. | Profit / (Loss) before tax (3-4) | (5.11) | (0.04) | 87.32 | 350.12 | 603.48 |
| 6. | Tax expense | |||||
| (i) | Current tax | 6.53 | 0.09 | 0.38 | 96.19 | 129.20 |
| (ii) | Income tax related to earlier years | 17.85 | – | – | 17.85 | 2.49 |
| Total tax expense | 24.38 | 0.09 | 0.38 | 114.04 | 131.69 | |
| 7. | Net Profit / (Loss) after tax (5-6) | (29.49) | (0.13) | 86.94 | 236.08 | 471.79 |
| 8. | Other Comprehensive Income | |||||
| (i) | Items that will not be reclassified to profit or loss | 28.67 | (17.64) | (4.64) | (1.34) | 27.40 |
| (ii) | Income tax relating to Items that will not be reclassified to profit or loss | (3.13) | 2.03 | 0.02 | 0.39 | 3.88 |
| Total Other Comprehensive Income | 25.54 | (15.61) | (4.62) | (0.95) | 31.28 | |
| 9. | Total Comprehensive Income [comprising net profit and other comprehensive income] (7+8) | (3.95) | (15.74) | 82.32 | 235.13 | 503.07 |
| 10. | Paid-up Equity Share Capital | 1,000.31 | 1,000.31 | 1,000.31 | 1,000.31 | 1,000.31 |
| 11. | Other Equity | 2,852.49 | 2,617.36 | |||
| 12. | Earnings per equity share (of ₹ 10 each) (in ₹) | |||||
| (a) | Basic | (0.29) | (0.00) | 0.88 | 2.36 | 4.72 |
| (b) | Diluted | (0.29) | (0.00) | 0.88 | 2.36 | 4.72 |
| Sr. No. | Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|---|
| A. ASSETS | |||
| 1 | Financial Assets | ||
| (a) | Cash and Cash Equivalents | 30.61 | 163.76 |
| (b) | Bank Balances other than (a) above | 250.00 | 8.49 |
| (c) | Receivables | ||
| (i) Trade Receivables | – | – | |
| (ii) Other Receivables | – | 9.64 | |
| (d) | Investments | 3,425.68 | 3,427.02 |
| (e) | Other Financial Assets | 11.14 | 0.63 |
| Total Financial Assets | 3,717.43 | 3,609.54 | |
| 2 | Non-financial Assets | ||
| (a) | Inventories | 2.55 | 1.24 |
| (b) | Current Tax Assets (net) | 44.16 | 49.62 |
| (c) | Investment Property | 0.01 | 0.02 |
| (d) | Property, Plant and Equipment | 131.21 | – |
| (e) | Capital Work-in-progress | 7.33 | 6.70 |
| (f) | Other Non-financial Assets | ||
| Total Non-financial Assets | 185.25 | 57.58 | |
| TOTAL ASSETS | 3,902.68 | 3,667.12 | |
| B. LIABILITIES AND EQUITY | |||
| 1 | LIABILITIES | ||
| Financial Liabilities | |||
| (a) | Payables | ||
| (I) Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | – | – | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 4.16 | 4.89 | |
| (II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | – | – | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1.36 | – | |
| Total Financial Liabilities | 5.52 | 4.89 | |
| Non-financial Liabilities | |||
| (a) | Deferred Tax Liabilities (Net) | 43.50 | 43.90 |
| (b) | Other Non-financial Liabilities | 0.86 | 0.66 |
| Total Non-financial Liabilities | 44.36 | 44.56 | |
| Total Liabilities | 49.88 | 49.45 | |
| 2 | EQUITY | ||
| (a) | Equity Share Capital | 1,000.31 | 1,000.31 |
| (b) | Other Equity | 2,852.49 | 2,617.36 |
| Total Equity | 3,852.80 | 3,617.67 | |
| TOTAL EQUITY AND LIABILITIES | 3,902.68 | 3,667.12 |
| Particulars | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 350.12 | 603.48 |
| Adjustments for: | ||
| – Gain on sale of Investments | – | (90.00) |
| – Depreciation and amortisation expense | 5.47 | 1.36 |
| 355.59 | 514.84 | |
| Working capital adjustments: | ||
| – Decrease / (Increase) in Receivables | 9.64 | (9.64) |
| – (Increase) / Decrease in Other Financial Assets | (10.51) | 7.68 |
| – (Increase) / Decrease in Other bank balances | (241.51) | 238.51 |
| – Decrease / (Increase) in Other Non-financial Assets | (0.63) | (5.17) |
| – Increase / (Decrease) in Payables | 0.63 | 1.19 |
| – (Decrease) in Other Non-financial Liabilities | 0.20 | (0.73) |
| Cash Generation from Operations | 113.41 | 746.68 |
| – Income tax paid (net) | (115.36) | (128.60) |
| Net Cash generated from Operating Activities | (1.94) | 618.08 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Payments made for Purchase of Investments | – | (600.00) |
| Proceeds from Sale of Investments | – | 150.00 |
| Payments made for Investment Property / Capital Work-in-progress | (131.21) | (17.47) |
| Net Cash used in Investing Activities | (131.21) | (467.47) |
| (C) CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Net Cash used in Financing Activities | – | – |
| Net Changes in Cash & Cash Equivalents (A + B + C) | (133.15) | 150.61 |
| Cash & Cash Equivalents at the beginning of the year | 163.76 | 13.15 |
| Cash & Cash Equivalents at the end of the year | 30.61 | 163.76 |
| Sr. No. | Particulars | Quarter ended 31.03.2026 (Refer Note 1) (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Refer Note 1) (Audited) | Year ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Revenue from Operations | |||||
| (a) | Interest Income | 11.84 | 13.57 | 1.78 | 52.91 | 37.30 |
| (b) | Dividend Income | – | 23.29 | – | 339.39 | 362.51 |
| (c) | Net gain on fair value changes | – | 1.18 | 1.58 | – | 17.55 |
| (d) | Sale of Food Products | – | 977.20 | 1,375.22 | 4,531.55 | 4,465.65 |
| Total Revenue from Operations | 11.84 | 1,015.24 | 1,378.58 | 4,923.85 | 4,883.01 | |
| 2. | Other Income | |||||
| (a) | Rental Income | 9.44 | 7.36 | 10.48 | 35.69 | 36.73 |
| (b) | Other Income (Refer note 3) | 5.10 | 2,415.26 | 22.05 | 2,433.90 | 33.94 |
| Total Other Income | 14.54 | 2,422.62 | 32.53 | 2,469.59 | 70.67 | |
| 3. | Total Income (1+2) | 26.38 | 3,437.86 | 1,411.11 | 7,393.44 | 4,953.68 |
| 4. | Expenses | |||||
| (a) | Cost of raw materials consumed | – | 247.62 | 331.64 | 1,521.84 | 1,121.70 |
| (b) | Purchases of stock-in-trade | – | 267.58 | 518.79 | 992.00 | 1,419.76 |
| (c) | Change in inventories of finished goods, work-in-progress and stock-in-trade | – | 134.47 | (247.60) | 59.68 | (450.58) |
| (d) | Employee benefits expense | 4.65 | 198.32 | 367.32 | 1,104.61 | 1,291.22 |
| (e) | Finance costs (net) | 0.22 | 25.87 | 46.69 | 179.08 | 297.60 |
| (f) | Fees and commission expenses | 0.13 | 1.23 | (17.68) | 8.18 | 8.42 |
| (g) | Net loss on fair value changes | 22.25 | – | – | 19.63 | – |
| (h) | Depreciation and amortisation expense | 1.34 | 6.64 | 15.35 | 41.00 | 59.90 |
| (i) | Packing material consumed | – | 138.24 | 295.20 | 835.00 | 1,002.82 |
| (j) | Administrative and other expenses | 20.42 | 145.50 | 1,063.94 | 788.21 | 1,953.13 |
| Total Expenses | 49.01 | 1,165.47 | 2,373.65 | 5,549.23 | 6,703.97 | |
| 5. | Profit / (Loss) before Share of Loss of Associate and tax (3-4) | (22.63) | 2,272.39 | (962.54) | 1,844.21 | (1,750.29) |
| 6. | Share of (Loss) of Associate | (446.93) | (103.34) | – | (550.27) | – |
| 7. | Profit / (Loss) before tax (5+6) | (469.56) | 2,169.05 | (962.54) | 1,293.94 | (1,750.29) |
| 8. | Tax expense | |||||
| (i) | Current tax | (70.37) | 6.33 | (88.81) | 106.47 | 136.15 |
| (ii) | Provision for tax related to earlier years | 15.32 | – | – | 15.32 | (122.31) |
| (iii) | Deferred tax credit | (0.19) | 0.30 | 0.40 | 0.47 | 1.06 |
| Total tax expense | (55.24) | 6.63 | (88.41) | 122.26 | 14.90 | |
| 9. | Net Profit / (Loss) after tax (7-8) | (414.32) | 2,162.42 | (874.13) | 1,171.68 | (1,765.19) |
| 10. | Net Profit / (Loss) after tax attributable to: | |||||
| Owner of the Company | (414.32) | 2,243.41 | (751.43) | 1,606.97 | (1,266.48) | |
| Non-Controlling Interest | – | (80.99) | (122.70) | (435.29) | (498.71) | |
| 11. | Other Comprehensive Income | |||||
| (i) | Items that will not be reclassified to profit or loss | (9,181.65) | (3,264.95) | 1,939.64 | (13,128.94) | 12,406.65 |
| (ii) | Income tax relating to items that will not be reclassified to profit or loss | 809.82 | 380.36 | (1,474.16) | 1,194.33 |