Board Meeting Details

The Board of Directors meeting was held on Wednesday, 4th November 2026 at the Registered Office of the Company. The meeting commenced at 04:00 PM (IST) and concluded at 06:00 PM (IST).

Matters Approved

1. The Unaudited Standalone and Consolidated Financial Results of the Company for the second quarter and half year ended 30th September 2026, pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.

2. Approved the Limited Review Report on the Unaudited Financial Results for the same period.

Financial Results Overview

Standalone Financial Results (in lakhs except EPS)

Quarter Ended 30.09.2026:

  • Income from Operations: ₹34.857
  • Other Income: ₹32.415
  • Total Revenue: ₹67.272
  • Total Expenses: ₹9.587
  • Profit before Tax: ₹57.685
  • Current Tax: ₹14.545
  • Net Profit: ₹43.140
  • Other Comprehensive Income: ₹49.120
  • Total Comprehensive Income: ₹92.260
  • Basic EPS: ₹0.010
  • Diluted EPS: ₹0.010

Half Year Ended 30.09.2026:

  • Income from Operations: ₹58.096
  • Other Income: ₹84.364
  • Total Revenue: ₹142.461
  • Total Expenses: ₹34.850
  • Profit before Tax: ₹107.610
  • Current Tax: ₹27.111
  • Net Profit: ₹80.499
  • Other Comprehensive Income: ₹1,220.658
  • Total Comprehensive Income: ₹1,301.157
  • Basic EPS: ₹0.018
  • Diluted EPS: ₹0.018

Consolidated Financial Results (in lakhs except EPS)

Quarter Ended 30.09.2026:

  • Income from Operations: ₹73.397
  • Other Income: ₹32.415
  • Total Revenue: ₹105.813
  • Total Expenses: ₹70.455
  • Profit before Tax: ₹35.358
  • Current Tax: ₹14.545
  • Net Profit: ₹20.813
  • Other Comprehensive Income: ₹49.120
  • Total Comprehensive Income: ₹69.933
  • Basic EPS: ₹0.005
  • Diluted EPS: ₹0.005
  • Net profit attributable to owners: ₹20.815
  • Net profit attributable to non-controlling interest: (₹0.002)

Half Year Ended 30.09.2026:

  • Income from Operations: ₹96.637
  • Other Income: ₹84.364
  • Total Revenue: ₹181.001
  • Total Expenses: ₹96.973
  • Profit before Tax: ₹84.028
  • Current Tax: ₹27.111
  • Net Profit: ₹56.917
  • Other Comprehensive Income: ₹1,220.658
  • Total Comprehensive Income: ₹1,277.575
  • Basic EPS: ₹0.013
  • Diluted EPS: ₹0.013
  • Net profit attributable to owners: ₹56.911
  • Net profit attributable to non-controlling interest: (₹0.002)

Segment Information

The company operates in two business segments:

1. Commodity Trading Business

2. Finance Business Activities

Standalone Segment Results (Q2 FY27)

  • Finance Business Revenue: ₹34.857
  • Other Income: ₹32.415
  • Trading Business Revenue: ₹0.00 (no activity)

Consolidated Segment Results (Q2 FY27)

  • Trading Business Operations: (₹22.327) loss
  • Finance Business: ₹34.804 profit
  • Other Income: ₹32.415

Capital Structure

Paid-up Equity Share Capital: ₹4,390.994 lakh (43,90,994 fully paid-up shares of ₹1 each)

Assets and Liabilities Position (Standalone as of 30.09.2026)

Total Assets: ₹8,993.665 lakh

  • Non-Current Assets: ₹6,003.778 lakh
  • Investment Property: ₹451.308 lakh
  • Financial Assets (Investments): ₹4,914.348 lakh
  • Deferred Tax Assets: ₹637.122 lakh
  • Current Assets: ₹2,989.887 lakh
  • Inventories: ₹546.200 lakh
  • Cash and Cash Equivalents: ₹1,090.853 lakh
  • Loans and Advances: ₹1,244.716 lakh

Equity and Liabilities:

  • Total Equity: ₹8,971.893 lakh
  • Equity Share Capital: ₹4,390.994 lakh
  • Other Equity: ₹4,580.899 lakh
  • Current Liabilities: ₹21.772 lakh

Auditor Review

The Statutory Auditors, Pravin Chandak & Associates (Firm Registration Number: 116627W), conducted a limited review of the unaudited financial results for the half year ended September 30, 2026. The review was performed in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.

The auditors issued an unmodified opinion stating that nothing has come to their attention that causes them to believe that the financial results:

  • Have not disclosed the information required under Regulation 33 and 52 of SEBI (LODR) Regulations, 2015
  • Contain any material misstatement

The consolidated results include one subsidiary, Tmart Platform Private Limited, whose interim financial results were management-certified and considered not material to the group.

Additional Information

  • Investor Complaints for quarter ended 30/09/2026: Opening - 0, Received - 0, Resolved - 0, Closing - 0
  • The results and limited review report are available on company website www.prismxglobal.com and BSE website www.bseindia.com
  • Figures for previous periods have been reclassified/rearranged/regrouped where necessary