Prakash Investment Advisors LLC (“PIAR” or the “Advisor”) is a registered investment advisor with the U.S. Securities and Exchange Commission (“SEC”) based in Andover, MA. We are organized as a limited liability company under the laws of the Commonwealth of Massachusetts. We were founded in April of 2012 by Prakash D. Simha, sole owner and executive officer. Our registration as an investment advisor was subsequently approved by the Commonwealth of Massachusetts Securities Division on July 27, 2012. PIAR is currently also registered in the states of California, Louisiana, Tennessee, and Texas. The Advisor serves as a fiduciary to Clients, as defined under the applicable laws and regulations. As a fiduciary, the Advisor upholds a duty of loyalty, fairness and good faith towards each Client and seeks to mitigate potential conflicts of interest. Our fiduciary commitment is further described in our Code of Ethics. For more information regarding our Code of Ethics, please see Item 11 – Code of Ethics, Participation or Interest in Client Transactions and Personal Trading. As of December 31, 2023, we had $120,792,490 in Client assets, $113,375,802 of which are managed on a discretionary basis and $7,416,688 on a non-discretionary basis. You may request more current information at any time by contacting the Advisor. The following paragraphs describe our services and fees. As used in this Disclosure Brochure, the words "you", "your" and "Client" refer to you as either a Client or prospective client of PIAR. We use the terms "we", “us”, "our" and “Advisor” throughout this Disclosure Brochure to refer to Prakash Investment Advisors LLC. Also, you may see the term “Advisory Persons” throughout this brochure. Our Advisory Persons are our firm's officers, employees, and all individuals providing investment advice on behalf of our firm. The use of these terms is not intended to imply that there is more than one individual associated with the Advisor. Portfolio Management PIAR provides customized investment advisory solutions for its Clients. This is achieved through continuous personal Client contact and interaction while providing investment management and consulting services. We work with you to identify your investment goals and objectives, as well as risk tolerance and financial situation, in order to create a portfolio strategy. We then construct a portfolio, consisting of individual equity securities, mutual funds and/or exchange-traded funds (“ETFs”) to implement the allocation. We may also utilize corporate bonds, options, non-traded REITs, limited partnerships, and other securities where appropriate. We may advise upon other types of investments, as necessary, to meet the unique needs of certain Clients. PIAR provides comprehensive investment advisory services. Typically, for liquid assets like stocks, bonds, mutual funds and ETFs, we would discuss and research various 2 | P a g e individual securities using but not limited to, Thomson Reuters, S&P 500 reports, Morningstar Database and arrive at a mutually agreed decision to invest in specific security(s). For other investments like REITs, limited partnerships and other illiquid investments the fee charged is on an hourly basis. Typically, such investment will take approximately 10-20 hours based on the length of time spent discussing the product with the Client, investment due diligence, communication with other professionals of the Client such as CPAs and attorneys, research and servicing the Clients - post investment. PIAR may also provide non-fiduciary services to retirement plans through the Securian platform. Securian serves as the 3(38) fiduciary to these retirement plans and PIAR receives its fees directly from Securian. Your engagement begins with a review of your investment goals, financial situation, time horizon, tolerance for risk and other factors to develop an appropriate strategy for managing your

account. Your participation in this process, including full and accurate disclosure of requested information, is essential for the analysis of your situation. PIAR shall rely on the financial and other information you or your designees provide without the duty or obligation to validate the accuracy or completeness of the provided information. It is your responsibility to inform us of any changes in financial condition, goals or other factors that may affect our analysis. PIAR may recommend, on occasion: § redistributing investment allocations to diversify your portfolio, § specific positions to increase sector or asset class weightings, § employing cash positions as a possible hedge against market movement, § selling positions for reasons that include, but are not limited to: ú harvesting capital gains or losses, ú business or sector risk exposure to a specific security or class of securities, ú overvaluation or overweighting of the position[s] in the portfolio, ú change in risk tolerance of Client, ú generating cash to meet Client needs, or ú any risk deemed unacceptable for the Client’s risk tolerance. You may place reasonable restrictions on the strategies to be employed in your portfolio and the types of investments to be held in your portfolio. PIAR does not manage or place Client assets into a wrap fee program. Investment management services are provided directly by PIAR. Retirement Accounts- When the Advisor provides investment advice to Clients regarding ERISA retirement accounts or individual retirement accounts (“IRAs”), the Advisor is a fiduciary within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as 3 | P a g e applicable, which are laws governing retirement accounts. When deemed to be in the Client’s best interest, the Advisor will provide investment advice to a Client regarding a distribution from an ERISA retirement account or to roll over the assets to an IRA, or recommend a similar transaction including rollovers from one ERISA sponsored Plan to another, one IRA to another IRA, or from one type of account to another account (e.g. commission-based account to fee- based account). Such a recommendation creates a conflict of interest if the Advisor will earn a new (or increase its current) advisory fee as a result of the transaction. No client is under any obligation to roll over a retirement account to an account managed by the Advisor. Consulting Services PIAR will typically provide a variety of financial consulting services to individuals and families, pursuant to a written agreement. Generally, we will provide you with financial advice based on your financial goals, objectives and situation. These consulting services may encompass one or more areas of need, including, but not limited to: § investment planning, § evaluation of illiquid assets such as limited partnerships or limited offerings, § retirement planning, § personal savings, § insurance needs § education savings, or § areas of your financial situation specified by you. A financial consultation usually includes general recommendations for a course of activity or specific actions for you to take. For example, recommendations may be made that you start or revise your investment programs, commence or alter retirement savings, establish education savings and/or charitable giving programs. We may also refer you to an accountant, attorney or another specialist, as appropriate for your unique situation. Financial consulting recommendations may pose a potential conflict of interests, as implementation through our firm may result in increased revenues for us. You are not obligated to implement any recommendations we make or maintain an ongoing relationship with us. If you elect to act on any of the recommendations made by PIAR, you are under no obligation to do so through us.