Prabhhans Industries Limited held its Board of Directors meeting on May 12, 2026, at its corporate office in Ludhiana, Punjab, commencing at 3:30 PM and concluding at 4:30 PM. Pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board considered and approved the Standalone Audited Financial Results for the quarter and financial year ended March 31, 2026. The results were reviewed by the Audit Committee prior to Board approval. Statutory Auditors Kapish Jain & Associates, Chartered Accountants (FRN: 022743N), issued an unmodified opinion on the standalone audited financial results. The intimation was signed by Satnam Singh, Managing Director & CFO (DIN: 09526002).

Newspaper Publication and Regulatory Compliance

Pursuant to Regulation 30 and 47 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Prabhhans Industries published the standalone audited financial results for the quarter and financial year ended March 31, 2026, in the Financial Express (English language) on May 13, 2026. Subsequently, the company published the results in the Megha Jyothi Telugu newspaper (regional language) on May 14, 2026, completing its bilingual publication obligations under SEBI regulations. The company had earlier indicated that the regional language publication could not be completed on the same day as the English publication due to constraints at the publisher's end. The audited financial results have been uploaded on the company's website at www.prabhhansindltd.in and on the BSE website at www.bseindia.com . The financial results have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) and Regulation 33 of the SEBI Listing Regulations, with the company operating as a single reportable segment under Ind AS 108.

Financial Performance Overview

Prabhhans Industries reported full-year revenue from operations of ₹10,107.71 lakh for FY26, compared to ₹8,693.58 lakh in FY25. Total income for the year stood at ₹10,107.82 lakh against ₹8,694.81 lakh in the previous year. Net profit after tax for FY26 came in at ₹163.76 lakh, compared to ₹227.27 lakh in FY25. Earnings per share (basic and diluted) for the full year stood at ₹2.62, against ₹3.64 in the prior year. The following table summarises the key income statement metrics (₹ in Lakh):

Expense Breakdown

Total expenses for FY26 were ₹9,886.23 lakh compared to ₹8,363.34 lakh in FY25. The primary cost driver was purchases of stock-in-trade at ₹10,394.03 lakh (FY25: ₹8,246.39 lakh), partially offset by changes in inventories of ₹(671.24) lakh. Employee benefits expense stood at ₹55.26 lakh, finance costs at ₹53.00 lakh, depreciation and amortisation at ₹11.44 lakh, and other expenses at ₹43.74 lakh for the full year. Tax expense for FY26 comprised current tax of ₹59.72 lakh and a deferred tax credit of ₹(1.89) lakh.

Balance Sheet Highlights

The standalone statement of assets and liabilities reflects total assets of ₹3,832.02 lakh as at March 31, 2026, compared to ₹2,905.52 lakh as at March 31, 2025. Shareholders' funds stood at ₹1,130.39 lakh (equity share capital: ₹624.82 lakh; retained earnings: ₹505.57 lakh). Key balance sheet items are presented below (₹ in Lakh):

Cash Flow Summary

The standalone statement of cash flows (prepared under the indirect method) shows net cash used in operating activities of ₹(463.19) lakh for FY26, compared to ₹(78.94) lakh in FY25. Net cash used in investing activities was ₹(5.02) lakh, while net cash generated from financing activities was ₹412.70 lakh, primarily driven by proceeds from short-term borrowings of ₹371.66 lakh and long-term borrowings of ₹94.04 lakh. Cash and cash equivalents at the end of the year stood at ₹10.26 lakh, compared to ₹65.77 lakh at the beginning of the year.

Auditor's Declaration

Prabhhans Industries declared, pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, that the statutory auditor has issued an unmodified opinion on the standalone audited financial results for the financial year ended March 31, 2026. The trading window, which had been closed effective April 1, 2026, will be re-opened after the expiry of 48 hours from the declaration of the audited financial results.

Prabhhans industries Limited has notified the Bombay Stock Exchange about its exemption from filing the Annual Secretarial Compliance Report under SEBI regulations for the financial year ended March 31, 2026. The company has invoked Regulation 15(2) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, citing its financial parameters that fall below the prescribed regulatory thresholds.

Regulatory Exemption Details

The company's exemption is based on specific financial criteria outlined in SEBI regulations. Prabhbhans Industries has demonstrated that both its paid-up equity share capital and net worth are significantly below the regulatory limits that would mandate compliance with certain disclosure requirements.

SEBI Circular Reference

The exemption claim is supported by SEBI Circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026, which provides the format for Annual Secretarial Audit Report and Annual Secretarial Compliance Report for listed entities and their material subsidiaries. This circular specifically addresses the non-applicability of Regulation 24A provisions for companies meeting the exemption criteria under Regulation 15(2).

Company Communication

The formal communication to BSE was made on April 16, 2026, by Satnam Singh, who serves as both Managing Director and Chief Financial Officer of the company. The notification explicitly states that the provisions of Regulation 24A regarding submission of Annual Secretarial Compliance Report are not applicable to the company due to its qualifying financial position.

Regulatory Framework

Under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, companies with paid-up equity share capital of less than ₹10 crores and net worth of less than ₹25 crores can claim exemption from certain compliance requirements. This regulatory provision is designed to reduce compliance burden on smaller listed entities while maintaining appropriate oversight mechanisms for larger companies.

The company has requested BSE to take note of this exemption status and maintain it on record for the financial year ended March 31, 2026.