BSEBoard Meeting4d ago · 5 Nov 2026, 06:24 pm

considered and approved the considered and approved the Standalone Un-Audited Financial Results along with Independent Auditor's Review Report of the Company for the Quarter and Half Year ended 30th September 2026

Prabhhans Industries Ltd · 530361

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Prabhhans Industries Ltd has announced its standalone un-audited financial results for the quarter and half year ended 30th September 2026. The Board of Directors has considered and approved the financial results along with the Independent Auditor's Review Report.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact6/10
Market Sentiment5/10

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Prabhhans Industries Ltd - 530361 - Board Meeting Outcome for Outcome Of The Board Meeting Pursuant To Regulation 30 And 33 Of SEBI (Listing Obligations & Disclosures Requirements) Regulations, 2015

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To, Date: 05-11-2026 The Manager, Company Symbol: PRABHHANS Bombay Stock Exchange Scrip Code: 530361 Department of Corporate Services, ISIN: INE428P01013 Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 40000 Subject: Outcome of the Board Meeting pursuant to Regulation 30 and 33 of SEBI (Listing Obligations & Disclosures Requirements) Regulations, 2015 Dear Sir/Madam, In Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, this is to inform you that the Board of Directors of M/s Prabhhans Industries Limited at their meeting held Today i.e. Thursday, 05th November 2026, at the Corporate office of the Company situated at House No. 248, Karta Ram Gali, Ghass Mandi, Chaura Bazar, Ludhiana, Punjab-141008 India, has inter alia, considered and approved the considered and approved the Standalone Un-Audited Financial Results along with Independent Auditor’s Review Report of the Company for the Quarter and Half Year ended 30th September 2026. We enclose herewith a copy of the said financial results along with the Independent Auditor’s Review Report by the Statutory Auditors of the Company. The meeting of the Board commenced at 05:00 P.M. and concluded at 06:00 P.M. Kindly take the same on your record. Thanking you, Yours Faithfully For and on behalf of Prabhhans Industries Limited Satnam Singh Managing Director & CFO DIN: 09526002 CIN L70200TG1993PLC016389 Regd. Office: Plot No.270E/A, MCH No.985, Road No.10, Jubilee Hills, Hyderabad, Telangana-500033 Phone No. +91-40-23544558, Fax: +91-40-23544558 Email: secretarial.compliance9@gmail.com , Website: www.prabhhansindltd.in (A KAPISH JAIN & ASSOCIATES 7 o, M 117, 1st Floor, New Delhi House, inoia Chartered Accountants New Delhi — 110001 Tel: +91-11-40508780 Mob: +91 9711611551 Email: info@cakja.com Independent Auditor’s Review Report on Standalone Unaudited Financial Results for the quarter ended and half year ended 30 September 2026 of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Prabhhans Industries Limited 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results (“Statement”) of Prabhhans Industries Limited (“the Company™) for the quarter and half year ended 30 September 2026 (“the Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI ((Listing Obligations and Disclosure Requirements) Regulation, 2015 (the “Regulation”) as amended, including relevant circulars issued by the SEBI from time to time. 2. This statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, has been compiled from the related audited interim standalone financial information which has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (Ind AS 34), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are free of material misstatements. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying statement, prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards 34 (Ind AS-34) specified under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation, read with Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Kapish Jain & Associates, Chartered Accountants Firm Registration No. 022743N Vikas Katyal Partner Membership No. 512562 UDIN: 26512562RXXEDI6817 Place: Delhi Date: 05 November 2026 PRABHHANS INDUSTRIES LIMITED CIN: L70200TG1993PLC016389 Regd. Office : Plot No.270E/A, MCH No.985 Road No. 10, Jubilee Hills, Hyderabad, Telangana- 500033 Corporate Office : House No. 248, Karta Ram Gali Ghass Mandi, Chaura Bazar, Ludhiana, Punjab-141008 E-Mail- satnam94151@gmail.com, Website: www.prabhhansindltd.in STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 ( Rs. in Lakh unless otherwise stated) Quarter ended Half year ended Year ended Sl. Particulars 30-Sep-2026 30-Jun-2026 30-Sep-2025 30-Sep-2026 30-Sep-2025 31-Mar-2026 No (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income a) Revenue from operations 966.90 1,038.34 2,907.18 2,005.24 5,079.53 10,107.71 b) Other income 110.09 - (0.05) 110.09 0.27 0.11 Total income 1,076.99 1,038.34 2,907.13 2,115.33 5,079.80 10,107.82 2 Expenses a) Purchases of stock in trade 57.60 985.22 2,784.81 1,042.82 5,163.08 10,394.03 b) Changes in inventories of stock in trade 856.80 4.20 7.71 861.00 (287.19) (671.24) c) Employee benefits expense 3.82 11.33 14.01 15.15 27.46 55.26 d) Finance costs 7.23 13.65 14.40 20.88 24.10 53.00 e) Depreciation and amortisation expense 3.37 3.09 2.85 6.46 5.67 11.44 f) Other expenses 9.78 5.40 20.28 15.18 27.34 43.74 Total expenses 938.60 1,022.89 2,844.06 1,961.49 4,960.46 9,886.23 3 Profit/(loss) before exceptional item & tax (1-2) 138.39 15.45 63.07 153.84 119.34 221.59 4 Exceptional Items - - - - - - 5 Profit/(loss) before tax (3-4) 138.39 15.45 63.07 153.84 119.34 221.59 6 Tax expense 1) Current tax 35.53 4.10 18.13 39.63 32.49 59.72 2) Deferred tax 4.30 0.32 0.06 4.62 (0.40) (1.89) 7 Net Profit/(Loss) after tax (5-6) 98.56 11.03 44.88 109.59 87.25 163.76 8 Other comprehensive income (OCI) Items that will not be reclassified to profit and loss - - - - - - Income Tax relating to Items that will not be reclassified to profit and loss - - - - 9 Total comprehensive income for the period (7+8) 98.56 11.03 44.88 109.59 87.25 163.76 10 Paid-up equity share capital (face value Rs.10/- each) 624.82 624.82 624.82 624.82 624.82 624.82 11 Other Equity (excluding revaluation reserve) - - - - - 505.57 12 Earnings per share (of Rs.10/- each) 1.58 0.18 0.72 1.75 1.40 2.62 Basic & Diluted (Rs.) Notes:- 1 The above Unaudited Standalone Financial Results for the Quarter ended & half year ended 30 September,2026 have been reviewed bytheAudit Committeeand approved by the Board of Directors at their meeting held on 05 November, 2026. 2 TheseResultshavebeenpreparedinaccordancewiththerecognitionandmeasurementprincipleslaiddownintheIndianAccountingStandard34“InterimFinancial Reporting”(IndAS34),prescribedunderSection133oftheCompaniesAct,2013readwithrelevantrulesissuedthereunderandotheraccountingprinciplesgenerally accepted in India. 3 The Company has a single reportable segment for the purpose of Ind AS-108. 4 Standalone Statement of As [Showing first 8,000 characters — download PDF for full document]