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.

Prabhhans Industries , a company listed on the BSE, has announced its unaudited financial results for the second quarter and half-year ended September 30, 2025. The results, approved by the Board of Directors on November 11, 2025, reveal a mixed performance with revenue growth but a decline in profitability compared to the previous quarter.

Revenue Growth

For Q2 FY26, Prabhhans Industries reported a significant increase in revenue from operations:

The company's revenue showed a substantial quarter-on-quarter growth of 33.8%, rising from Rs. 2,172.35 lakh in Q1 FY26 to Rs. 2,907.18 lakh in Q2 FY26.

Profit Margins

Despite the revenue growth, the company's profit margins saw a slight decline:

While the net profit after tax increased by 7.2% from Rs. 41.85 lakh to Rs. 44.88 lakh, the net profit margin decreased by 39 basis points, from 1.93% in Q1 to 1.54% in Q2.

Half-Year Performance

For the half-year ended September 30, 2025:

• Revenue from operations stood at Rs. 5,079.53 lakh
• Net profit after tax was Rs. 87.25 lakh

Balance Sheet Highlights

As of September 30, 2025, Prabhhans Industries reported:

• Total assets of Rs. 3,552.03 lakh, up from Rs. 2,905.52 lakh as of March 31, 2025
• Shareholders' funds increased to Rs. 1,053.93 lakh from Rs. 966.64 lakh

Earnings Per Share

The company's earnings per share (EPS) for Q2 FY26 was Rs. 0.72, compared to Rs. 0.67 in the previous quarter.

Corporate Actions

In a separate announcement, Prabhhans Industries informed that it is in the process of changing its registered office from the state of Telangana to the state of Punjab. The company has published newspaper advertisements regarding this change in both English and Telugu languages, as required by regulations.

Investors and stakeholders should note that these results are unaudited and subject to limited review by the company's statutory auditors. The overall financial health and future prospects of the company should be assessed considering both the growth in revenue and the changes in profitability.