Prabhhans industries Limited has filed its mandatory yearly disclosure under SEBI regulations, confirming compliance with substantial acquisition and takeover norms for the financial year ended March 31, 2026. The disclosure was submitted to the Bombay Stock Exchange on April 13, 2026, by Managing Director and CFO Satnam Singh.

SEBI Regulation 31(4) Compliance

The company submitted its disclosure under Regulation 31(4) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. This regulation requires promoters to make yearly declarations regarding any encumbrance created on their shareholdings during the financial year.

Promoter Declaration Details

The declaration confirms that none of the promoters created any encumbrance, directly or indirectly, on their shares in Prabhhans Industries Limited during FY26. The disclosure covers the following promoters:

Company Information

Prabhhans Industries Limited operates with its registered office located at Plot No.270E/A, MCH No.985, Road No.10, Jubilee Hills, Hyderabad, Telangana-500033. The company's corporate office is situated at House No. 248, Karta Ram Gali Ghass Mandi, Chaura Bazar Ludhiana 141008. The company trades on BSE with the symbol PRABHHANS and scrip code 530361.

Filing Timeline

The disclosure was filed on April 13, 2026, with the declaration dated April 7, 2026. Satnam Singh, serving as Managing Director and CFO with DIN 09526002, signed the disclosure on behalf of the company and fellow promoters. This timely filing demonstrates the company's adherence to regulatory requirements and transparency in corporate governance practices.

Prabhhans Industries Limited has submitted its revised Limited Review Report along with Q3FY26 quarterly results to BSE Limited, following the availability of the Unique Document Identification Number (UDIN) from the statutory auditor. The company had initially filed results on February 12, 2026, without the UDIN due to maintenance activities on the ICAI portal.

Q3FY26 Financial Performance

The company's financial results for the quarter ended December 31, 2025, show mixed performance with revenue growth but declining profitability.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, the company demonstrated stronger revenue performance while maintaining profitability.

Expense Structure and Operational Metrics

The company's expense analysis reveals key operational trends during Q3FY26:

• Purchase of stock in trade: ₹2,311.45 lakh compared to ₹1,985.94 lakh in Q3FY25
• Changes in inventories: Favorable movement of ₹220.66 lakh compared to ₹75.00 lakh in the previous year
• Employee benefits expense: ₹13.87 lakh versus ₹13.04 lakh in Q3FY25
• Finance costs: ₹12.15 lakh compared to ₹11.24 lakh in the corresponding quarter

Regulatory Compliance and Auditor Review

The financial results have been reviewed by Kapish Jain & Associates, Chartered Accountants, and approved by the Board of Directors on February 12, 2026. The company maintains a single reportable segment for Ind AS-108 purposes and has prepared the results in accordance with Indian Accounting Standards (Ind AS) and relevant provisions of the Companies Act, 2013.

Key Financial Ratios

The company continues to focus on transparency and regulatory compliance while navigating operational challenges that have impacted profitability despite revenue growth.