Company Disclosure

Financial Results Summary (₹ in Lakhs)

Quarterly Performance (Q2 FY2027 vs Q2 FY2026)

  • Revenue from Operations: ₹126.47 (Q2 FY2027) vs ₹264.59 (Q2 FY2026) - 52% decrease
  • Other Income: ₹20.51 vs ₹30.45 - 33% decrease
  • Total Income: ₹146.98 vs ₹295.04 - 50% decrease
  • Profit Before Tax (PBT): ₹10.38 vs ₹17.84 - 42% decrease
  • Tax Expense: ₹2.98 vs ₹4.51
  • Profit After Tax (PAT): ₹7.40 vs ₹13.32 - 44% decrease
  • Basic EPS: ₹1.03 vs ₹1.86

Half-Yearly Performance (H1 FY2027 vs H1 FY2026)

  • Revenue from Operations: ₹625.59 vs ₹745.20 - 16% decrease
  • Other Income: ₹26.52 vs ₹37.06 - 28% decrease
  • Total Income: ₹652.11 vs ₹782.26 - 17% decrease
  • Profit Before Tax (PBT): ₹32.22 vs ₹29.60 - 9% increase
  • Tax Expense: ₹8.47 vs ₹7.47
  • Profit After Tax (PAT): ₹23.75 vs ₹22.13 - 7% increase
  • Basic EPS: ₹3.31 vs ₹3.09

Comparative Annual Reference (FY2026 Audited)

  • Revenue from Operations: ₹1,688.27
  • Other Income: ₹68.85
  • Total Income: ₹1,757.12
  • Profit Before Tax (PBT): ₹69.01
  • Tax Expense: ₹17.42
  • Profit After Tax (PAT): ₹51.59
  • Basic EPS: ₹7.20

Expense Breakdown (Q2 FY2027)

  • Purchase of Trading Stock: ₹142.67
  • Changes in Inventories: (₹35.95)
  • Employee Benefits Expense: ₹0.88
  • Finance Costs: ₹5.77
  • Depreciation and Amortization: ₹6.82
  • Other Expenses: ₹16.42
  • Total Expenses: ₹136.60

Other Comprehensive Income

  • Net fair value loss on investment in equity instruments through OCI: (₹1.43) for Q2 FY2027
  • Related income tax expense: ₹0.21
  • Total Other Comprehensive Income: (₹1.22) for Q2 FY2027

Capital Structure

  • Paid-up Equity Share Capital: ₹71.70 lakh (Face Value ₹10 per share) - unchanged across all periods
  • Other Equity: ₹1,061.45 as of September 30, 2026 (Unaudited) vs ₹1,039.00 as of March 31, 2026 (Audited)

Financial Position (as of September 30, 2026)

Assets (₹ in Lakhs)

  • Non-Current Assets: ₹876.65
  • Property, Plants and Equipment: ₹158.79
  • Investments: ₹588.82
  • Loans: ₹2.37
  • Other Financial Assets: ₹126.68
  • Current Assets: ₹713.85
  • Inventories: ₹96.75
  • Trade Receivables: ₹117.23
  • Cash and Cash Equivalents: ₹103.27
  • Other Current Assets: ₹396.60
  • Total Assets: ₹1,590.50

Liabilities and Equity (₹ in Lakhs)

  • Equity: ₹1,133.15
  • Equity Share Capital: ₹71.70
  • Other Equity: ₹1,061.45
  • Non-Current Liabilities: ₹194.68
  • Borrowings: ₹191.00
  • Deferred Tax Liabilities (Net): ₹3.68
  • Current Liabilities: ₹262.66
  • Borrowings: ₹163.81
  • Trade Payables: ₹84.48
  • Other Financial Liabilities: ₹7.01
  • Current Tax Liabilities (Net): ₹7.36
  • Total Equity and Liabilities: ₹1,590.50

Cash Flow Statement (H1 FY2027)

  • Cash from Operating Activities: ₹292.46
  • Cash generated from operations: ₹298.66
  • Income tax paid: (₹6.20)
  • Cash from Investing Activities: (₹302.86)
  • Investment in Property, Plants and Equipment: (₹28.18)
  • Increase in Non-Current Investments: (₹295.96)
  • Interest income received: ₹2.55
  • Rental income received: ₹20.14
  • Cash from Financing Activities: ₹88.92
  • Proceeds from Non-Current Borrowings: ₹96.88
  • Finance costs paid: (₹7.97)
  • Net Increase in Cash: ₹78.52
  • Cash at Beginning: ₹24.75
  • Cash at End: ₹103.27

Notes to Financial Results

1. Figures for previous periods have been regrouped, recasted, and reclassified for comparability.

2. Financial results prepared in accordance with Indian Accounting Standards (Ind AS).

3. The company is engaged in trading of iron and steel and related services.

4. The company does not meet eligibility criteria for segment reporting under Ind AS 108.

5. The company has no subsidiary, associate, or joint venture (Ind AS 110 not applicable).

6. Financial results were reviewed by the Audit Committee and approved by the Board.

7. Statutory Auditor issued an unmodified review report.

8. Results are available on the company's website: www.prabhusteel.in.