Prabhu Steel Industries Ltd. — Quarter ended 31 March 2026 and year ended 31 March 2026
| S. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| I | Income | ||
| 1 | Revenue from Operations | 596.62 | 346.45 |
| 2 | Other Income | 25.18 | 6.60 |
| II | Total Income (Total of 1 to 2) | 621.80 | 353.06 |
| III | Expenses | ||
| 1 | Cost of Materials Consumed | – | – |
| 2 | Purchase of Trading Stock | 606.32 | 230.76 |
| 3 | Changes in Inventories of Finished Goods, Work-in-Progress and Trading Stock | (85.20) | 102.00 |
| 4 | Employee Benefits Expense | 27.10 | 1.20 |
| 5 | Finance Costs | 3.78 | 0.81 |
| 6 | Depreciation and Amortization Expenses | 5.32 | 4.02 |
| 7 | Other Expenses | 34.28 | 5.06 |
| IV | Total Expenses (Total 1 to 7) | 591.61 | 343.84 |
| V | Profit Before Exceptional Item and Tax (II – IV) | 30.19 | 9.21 |
| Exceptional Items | – | – | |
| VI | Profit Before Tax (PBT) | 30.19 | 9.21 |
| VII | Tax Expenses | ||
| 1 | Current tax | 11.44 | 2.97 |
| 2 | Deferred tax | (3.82) | (0.65) |
| VIII | Total Tax Expenses (Total 1 to 2) | 7.62 | 2.32 |
| IX | Profit After Tax (PAT) (VI – VIII) | 22.57 | 6.90 |
| X | Other Comprehensive Income | ||
| A) Item that will not be reclassified to the Statement of Profit and Loss | |||
| a) i) Remeasurement of the defined benefits plan | – | – | |
| ii) Income tax expenses on the above | – | – | |
| b) i) Net fair value gain / (loss) on investment in equity instruments through OCI | (0.94) | – | |
| ii) Income tax expenses on the above | 0.14 | – | |
| B) Items that will be reclassified subsequently to the Statement of Profit and Loss | |||
| a) i) Net fair value gain / (loss) on investments in debt instruments through OCI | – | – | |
| ii) Income tax expenses on the above | – | – | |
| XI | Total Other Comprehensive Income | (0.80) | – |
| XII | Total Comprehensive Income for the period (IX + XI) | 21.77 | 6.90 |
| XIII | Paid Up Equity Share Capital (Face Value of ₹ 10 per Share) | 71.70 | 71.70 |
| {Other Equity (Excluding Revaluation Reserve)} | – | – | |
| XIV | Earnings per Share (In ₹) (before extraordinary item) (not annualised) | ||
| Basic (₹) | 3.15 | 0.96 | |
| Diluted (₹) | 3.15 | 0.96 | |
| Earnings per Share (In ₹) (after extraordinary item) (not annualised) | |||
| Basic (₹) | 3.15 | 0.96 | |
| Diluted (₹) | 3.15 | 0.96 |
| S. No. | Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|
| A 1 | ASSETS | ||
| Non – Current Assets | |||
| Property, Plants and Equipment | 141.56 | 64.43 | |
| Other Intangible Assets | – | – | |
| Capital Work-in-Progress | – | 5.55 | |
| Financial Assets | |||
| – Investments | 290.55 | 116.61 | |
| – Loans | 22.37 | 343.32 | |
| – Other Financial Assets | 130.27 | 109.50 | |
| Other Non – Current Assets | – | – | |
| Current Tax Assets (Net) | – | – | |
| Deferred Tax Assets (Net) | – | – | |
| Total Non – Current Assets | 584.75 | 639.41 | |
| 2 | Current Assets | ||
| Inventories | 258.20 | 170.24 | |
| Financial Assets | |||
| – Trade Receivables | 386.73 | 205.47 | |
| – Cash and Cash Equivalents | 24.75 | 17.91 | |
| – Other Balances with Banks | – | – | |
| – Loans | 100.92 | – | |
| – Other Financial Assets | 2.46 | 6.68 | |
| Other Current Assets | 313.74 | 249.48 | |
| Total Current Assets | 1,086.80 | 649.78 | |
| Total Assets | 1,671.55 | 1,289.19 | |
| B a) | EQUITY AND LIABILITIES | ||
| EQUITY | |||
| Equity Share Capital | 71.70 | 71.70 | |
| Other Equity | 1,039.00 | 988.21 | |
| Total Equity | 1,110.70 | 1,059.91 | |
| b) 1 | LIABILITIES | ||
| Non – Current Liabilities | |||
| Financial Liabilities | |||
| – Borrowings | 94.12 | 127.65 | |
| – Long – Term Financial Liabilities | – | – | |
| Long – Term Provisions | – | – | |
| Other Non – Current Liabilities | – | – | |
| Deferred Tax Liabilities (Net) | 6.49 | 8.62 | |
| Total Non – Current Liabilities | 100.61 | 136.27 | |
| 2 | Current Liabilities | ||
| Financial Liabilities | |||
| – Borrowings | 277.64 | 32.82 | |
| – Trade Payables | |||
| — Total Outstanding dues to Micro Enterprises and Small Enterprises | – | – | |
| — Total Outstanding dues of Creditors other than to Micro Enterprises and Small Enterprises | 160.13 | 56.08 | |
| Other Financial Liabilities | 19.96 | 3.58 | |
| Other Current Liabilities | – | – | |
| Short – Term Provisions | – | – | |
| Current Tax Liabilities (Net) | 2.51 | 0.53 | |
| Total Current Liabilities | 460.24 | 93.01 | |
| Total Equity and Liabilities | 1,671.55 | 1,289.19 |
| S. No. | Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|
| A) | Cash Flow from Operating Activities | ||
| Net Profit / (Loss) Before Tax for the period as per the Statement of Profit and Loss | 69.01 | 23.57 | |
| Adjustments For: | |||
| Depreciation and Amortization Expenses | 13.74 | 5.66 | |
| Interest Income | (43.64) | (59.57) | |
| Dividend Income | (0.20) | (0.13) | |
| Rental Income | (10.21) | (6.00) | |
| Finance Costs (Net) | 6.47 | 18.49 | |
| (Surplus) / Loss on Disposal of Non – Current Investments | (0.13) | – | |
| (Surplus) / Loss on Disposal of Property, Plants and Equipment | (14.64) | – | |
| Provision for Unsecured Doubtful Debts and Advances | 20.24 | 7.43 | |
| Operating Profit before Working Capital Changes | 40.65 | (10.54) | |
| Adjustments For: | |||
| (Increase) / Decrease in Inventories | (87.96) | 186.23 | |
| (Increase) / Decrease in Trade Receivables | (207.00) | 76.74 | |
| (Increase) / Decrease in Loans | 220.04 | (23.32) | |
| (Increase) / Decrease in Other Financial Assets | 7.22 | 6.77 | |
| (Increase) / Decrease in Other Current Assets | (61.76) | (157.81) | |
| Increase / (Decrease) in Short – Term Borrowings | 244.83 | (280.41) | |
| Increase / (Decrease) in Trade Payables | 104.05 | 2.05 | |
| Increase / (Decrease) in Financial Liabilities | 16.38 | (20.17) | |
| Increase / (Decrease) in Other Current Liabilities | – | – | |
| Increase / (Decrease) in Provisions | – | – | |
| Cash Generated from Operating Activities | 276.44 | (220.45) | |
| Income Tax Paid (Net of Refund) | (17.43) | 2.35 | |
| Net Cash Generated / (Used) from Operating Activities | 259.01 | (218.10) | |
| B) | Cash Flow from Investing Activities | ||
| Investment in Property, Plants and Equipment (Net of Disposal) | (76.23) | (1.01) | |
| (Increase) / Decrease in Capital Work-in-Progress | 5.55 | (5.55) | |
| (Increase) / Decrease in Non – Current Investments (Net) | (174.75) | – | |
| Purchase of Term Deposits (Net) | (20.77) | 71.84 | |
| Liabilities towards Capital Expenditures | – | (2.00) | |
| Interest Income | 43.64 | 59.57 | |
| Dividend Income | 0.20 | 0.13 | |
| Rental Income | 10.21 | 6.00 | |
| Net Cash Generated / (Used) from Investing Activities | (212.16) | 128.97 | |
| C) | Cash Flow from Financing Activities | ||
| Proceeds from Fresh Issue of Equity Shares | – | – | |
| Proceeds / (Repayments) from Non – Current Borrowings | (33.53) | 115.13 | |
| Finance Costs (Net) | (6.47) | (18.49) | |
| Net Cash Received / (Used) from Financing Activities | (40.00) | 96.64 | |
| D) | Net Increase / (Decrease) in Cash and Cash Equivalents (A + B + C) | 6.85 | 7.51 |
| E) | Cash and Cash Equivalents at the beginning of the period | 17.91 | 10.40 |
| F) | Cash and Cash Equivalents at the end of the period | 24.75 | 17.91 |
| G) | Increase / (Decrease) in Cash and Cash Equivalents (G = F – E) | 6.85 | 7.51 |
| S. No. | Particulars | 31.03.2026 (₹) | 31.03.2025 (₹) |
|---|---|---|---|
| 1 | Balances with Banks | ||
| i) Current Accounts | 13.52 | 11.71 | |
| ii) Debit Balance in Overdraft Accounts | 3.11 | 3.92 | |
| 2 | Cash-in-Hand | 8.12 | 2.28 |
| 3 | Cash and Cash Equivalents (Total of 1 to 2) | 24.75 | 17.91 |
| Sr. No. | PARTICULARS | DISCLOSURES |
|---|---|---|
| 1 | Name of the Internal Auditor | M/s Shubham Bajhal and Associates |
| 2 | Reason for appointment | Following the provisions of Section 138 of the Companies Act, 2013 read with Rule 13 of the Companies (Accounts) Rules, 2014 and other applicable provisions (if any) of the Companies Act, 2013 the Company has appointed an Internal Auditor for conducting Internal Audit of the Company. |
| 3 | Date of appointment & term of appointment | M/s Shubham Bajhal and Associates was appointed as Internal Auditor of the Company at the Board Meeting held 09.05.2026 for the financial year 2026-27 at a remuneration as decided by the Board of Directors and the firm mutually. |
| 4 | Brief profile | Tax audit of Manufacturing concern; Audit of Co-operative societies on assignment basis; Statutory audit of company engaged in construction business on assignment basis; GST & Direct Taxation of Corporates, individuals, firms & others; Internal control & MIS Reporting developments, Sales tax matters; Project finance wing to take care of clients funding needs. |
| 5 | Disclosure of relationships between directors | None |