Prabhhans Industries disclosed significant share sales by its promoters, Harjot Kaur Chawla and Parminder Kaur, reducing their combined holding through off-market transactions. The sales, executed on June 10 and June 19, 2026, were valued at approximately ₹22.48 crore. These transactions were intimated to the company on June 20, 2026, in compliance with SEBI (Prohibition of Insider Trading) Regulations, 2015.

The disclosures were submitted to BSE Limited, detailing the change in shareholding of the promoter group. The transactions involved the sale of equity shares, resulting in a substantial decrease in the promoters' stake in the textile manufacturer.

Harjot Kaur Chawla, a Promoter & Director, sold 3,11,074 shares on June 10, 2026, for a total consideration of ₹8,741,179. Prior to the sale, she held 4.98% of the company's equity, which amounted to 3,11,131 shares. Following the disposal, her holding was reduced to 57 shares, representing 0.0009% of the total share capital.

In a separate transaction on June 19, 2026, Parminder Kaur, also a Promoter & Director, offloaded her entire stake of 4,88,926 shares. The sale generated proceeds of ₹13,738,821. Before the transaction, Parminder Kaur held a 7.83% stake in the company. Post-sale, she does not hold any equity shares in Prabhhans Industries.

The following table summarizes the transactions disclosed by the company:

Both transactions were executed off-market on BSE Limited. The company confirmed that no trading in derivatives was conducted by the specified individuals during the relevant period.

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.