Prabhhans Industries disclosed that its promoter, Parminder Kaur, has divested her entire shareholding in the company through an off-market transaction. The sale, executed on June 19, 2026, involved the disposal of 4,88,926 equity shares, which represented a 7.83% stake in the textile manufacturer. The disclosure was submitted to BSE Limited on June 22, 2026, under Regulation 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

Prior to the transaction, Parminder Kaur held 4,88,926 shares carrying voting rights, accounting for 7.83% of the total share capital. Following the sale, her holding has been reduced to nil. The transaction was executed via a share purchase agreement off the market. The company's equity share capital remains at Rs. 6,24,82,400, comprising 62,48,240 equity shares of Rs. 10 each.

The following table summarizes the transaction details disclosed by the company:

Satnam Singh, Managing Director & CFO of Prabhhans Industries, confirmed the submission of the disclosure to the exchange. The filing confirmed that the mode of acquisition was off-market.

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.