Board Meeting Details

The meeting was held at the company's registered office on Friday, November 6, 2026, commencing at 5:10 PM and concluding at 5:45 PM.

Financial Results Approval

The board approved:

1. Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026

2. Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2026

Auditor Review

The financial results were reviewed by Keshri & Associates, Chartered Accountants (Firm Reg. No.: 310006E), who issued a review report stating that nothing came to their attention causing them to believe the statements contain material misstatements.

Standalone Financial Results (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹6,187.50
  • Total Expenses: ₹5,698.79
  • Profit Before Tax: ₹488.71
  • Tax Expense: ₹126.78
  • Net Profit: ₹361.93
  • Basic EPS: ₹2.61
  • Diluted EPS: ₹2.59
  • Paid-up Equity Capital: ₹1,389.09

Half Year Ended September 30, 2026:

  • Total Income: ₹12,669.11
  • Total Expenses: ₹11,686.96
  • Profit Before Tax: ₹982.16
  • Tax Expense: ₹-248.07 (tax credit)
  • Net Profit: ₹734.09
  • Basic EPS: ₹5.29
  • Diluted EPS: ₹5.24

Consolidated Financial Results (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹8,033.42
  • Total Expenses: ₹7,358.71
  • Profit Before Tax: ₹672.91
  • Tax Expense: ₹178.14
  • Net Profit: ₹494.77
  • Attributable to Owners: ₹443.57
  • Basic EPS: ₹3.20
  • Diluted EPS: ₹3.18

Half Year Ended September 30, 2026:

  • Total Income: ₹18,215.90
  • Total Expenses: ₹12,975.63
  • Profit Before Tax: ₹1,234.16
  • Tax Expense: ₹312.36
  • Net Profit: ₹921.80
  • Attributable to Owners: ₹861.09
  • Basic EPS: ₹6.20
  • Diluted EPS: ₹6.14

Subsidiaries and Associates Included

The consolidated results include:

Subsidiaries:

  • Florens Farming Limited (formerly Florens Farming Private Limited)
  • Prime Fresh Retail(I) Private Limited
  • Florens Fresh Supply Solutions Private Limited
  • Prime Fresh CDP Private Limited

Associate:

  • Poonaagrocart LLP (Share of Net Profit: ₹-12.25 Lakhs for Q2 and ₹-3.96 Lakhs for H1)

Balance Sheet Position (Standalone as of September 30, 2026)

  • Total Assets: ₹11,500.45 Lakhs
  • Total Equity: ₹9,630.89 Lakhs
  • Total Liabilities: ₹1,869.56 Lakhs

Cash Flow Statement (Standalone H1 FY2027)

  • Net Cash from Operating Activities: ₹-572.10 Lakhs
  • Net Cash from Investing Activities: ₹-332.78 Lakhs
  • Net Cash from Financing Activities: ₹510.29 Lakhs
  • Net Increase in Cash: ₹-354.60 Lakhs

Additional Information

The financial results are available on the company's website www.primefreshlimited.com and on www.bseindia.com.