Prabhav Industries Limited disclosed its standalone audited financial results for the quarter and financial year ended March 31, 2026, pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
The Board of Directors meeting was held on June 09, 2026, at the company's registered office in Surat, commencing at 10:00 PM and concluding at 10:30 PM. The results were reviewed by the Audit Committee and audited by K. S. Subrahmanyam & Co., Chartered Accountants (FRN: 017461S), who issued an audit report with an unmodified opinion.
Financial Performance Highlights
Income Statement (Figures in INR):
- Revenue from Operations: ₹0.00 for Q4 FY26, FY26, and comparable periods
- Other Income: ₹10.68 lakh for FY26 (vs. ₹13.54 lakh in FY25); ₹2.11 lakh for Q4 FY26
- Total Income: ₹10.68 lakh for FY26 (vs. ₹13.54 lakh in FY25); ₹2.11 lakh for Q4 FY26
- Employee Benefits Expense: ₹3.98 lakh for FY26 (vs. ₹4.50 lakh in FY25); ₹0.85 lakh for Q4 FY26
- Other Expenses: ₹7.95 lakh for FY26 (vs. ₹19.15 lakh in FY25); ₹2.07 lakh for Q4 FY26
- Total Expenses: ₹11.93 lakh for FY26 (vs. ₹24.23 lakh in FY25); ₹2.92 lakh for Q4 FY26
- Net Loss: ₹1.24 lakh for FY26 (vs. ₹44.25 lakh in FY25); ₹0.81 lakh for Q4 FY26
- Earnings Per Share (Basic & Diluted): (₹0.00) for FY26 and Q4 FY26
Balance Sheet (as of March 31, 2026, figures in INR Lakh):
- Total Assets: ₹13,530.16
- Non-Current Assets: ₹13,402.25 (primarily Financial Assets: Investments ₹6,468.15, Loans ₹4,820.29, Other Non-current Assets ₹2,113.81)
- Current Assets: ₹227.90 (Trade Receivables ₹120.78, Cash & Bank Balance ₹23.36, Others ₹83.76)
- Total Equity: ₹13,610.96 (Equity Share Capital ₹4,608.91, Other Equity ₹9,002.05)
- Total Liabilities: ₹19.20 (Non-current: ₹18.95; Current: ₹0.25)
Cash Flow Statement (FY26, figures in INR Lakh):
- Net Cash from Operating Activities: ₹1.17
- Net Cash from Financing Activities: ₹0.14
- Net Increase in Cash & Equivalents: ₹0.06
- Closing Cash & Bank Balance: ₹23.36
Key Disclosures
- Paid-up Equity Share Capital: ₹4,608.97 lakh as of March 31, 2026 (Face Value: ₹10 per share)
- Debt & Defaults: No outstanding loans, debt securities, or defaults reported as of March 31, 2026
- Related Party Transactions: None reported during FY26
- Audit Qualifications: Not applicable (unmodified opinion)
- Compliance: Results prepared in accordance with Indian Accounting Standards (Ind AS)
The financial results demonstrate continued operational challenges with no revenue generation, reliance on other income, and minimal cash flows. The company maintains a substantial equity base primarily composed of investments and loans receivable.