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EARNINGS NEGATIVE 7/10
Palash Securities Q3 Standalone Net Profit at ₹3.61 Cr; Consolidated Loss Widens
Palash Securities reported a standalone net profit of ₹3.61 crore for the quarter ended December 31, 2025, primarily driven by dividend income of ₹3.59 crore. However, the consolidated results show a net loss of ₹1.60 crore for the quarter, with a significant total comprehensive loss of ₹25.31 crore. A key structural change occurred as Morton Foods Limited (MFL) transitioned from a subsidiary to an associate on November 18, 2025, following a Rights Issue. Auditors have raised serious concerns regarding MFL, citing substantial net worth erosion and a disputed Deferred Tax Asset of ₹4.51 crore.
Key Highlights
Standalone net profit for Q3 FY26 stood at ₹3.61 crore, down from ₹3.82 crore in the previous year. Consolidated net loss for the quarter was ₹1.60 crore, while the nine-month consolidated loss reached ₹7.06 crore. Morton Foods Limited (MFL) ceased to be a subsidiary and became an associate effective November 18, 2025. Auditors highlighted a material uncertainty regarding MFL's ability to continue as a 'going concern' due to net worth erosion. A qualified audit opinion was issued regarding a ₹450.53 lakh Deferred Tax Asset at MFL that auditors believe should have been reversed.
💼 Action for Investors Investors should exercise caution as the company's consolidated performance is weighed down by losses and financial instability in its associate, Morton Foods. The standalone profitability is almost entirely dependent on dividend income from investments rather than core business operations.
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