Integrated Filing — IndAS



General information about company
Scrip Code 543367
NSE Symbol PARAS
MSEI Symbol NOTLISTED
ISIN INE045601023
Name of company Paras Defence and Space Technologies Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 25-Jul-2025   12:00:00
End date and time of board meeting 25-Jul-2025   14:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 931900000
Other income 23800000
Total income 955700000
2 Expenses
(a) Cost of materials consumed 354500000
(b) Purchases of stock-in-trade 35400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 45500000
(d) Employee benefit expense 115400000
(e) Finance costs 8300000
(f) Depreciation, depletion and amortisation expense 39800000
(f) Other Expenses
1 Other Expensed 161600000 161600000
Total other expenses 161600000
Total expenses 760500000
3 Total profit before exceptional items and tax 195200000
4 Exceptional items 0
5 Total profit before tax 195200000
6 Tax expense
7 Current tax 60200000
8 Deferred tax -8400000
9 Total tax expenses 51800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 143400000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -700000
16 Total profit (loss) for period 142700000
17 Other comprehensive income net of taxes -1000000
18 Total Comprehensive Income for the period 141700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 148700000
Total profit or loss, attributable to non-controlling interests -6000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 147700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -6000000
21 Details of equity share capital
Paid-up equity share capital 402900000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.69
Diluted earnings (loss) per share from continuing operations 3.69
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.69
Diluted earnings (loss) per share from continuing and discontinued operations 3.69
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Optics and Optronic Systems 425000000 425000000
2 Defence Engineering 506900000 506900000
Total Segment Revenue 931900000
Less: Inter segment revenue
Revenue from operations 931900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Optics and Optronic Systems 221200000 221200000
2 Defence Engineering 51200000 51200000
Total Profit before tax 272400000
i. Finance cost 8300000 8300000
ii. Other Unallocable Expenditure net off Unallocable income 69600000 69600000
Profit before tax 194500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Optics and Optronic Systems 3452700000 3452700000
2 Defence Engineering 3137700000 3137700000
Total Segment Asset 6590400000 6590400000
Un-allocable Assets 1934100000 1934100000
Net Segment Asset 8524500000 8524500000
4 Segment Liabilities
Segment Liabilities
1 Optics and Optronic Systems 118400000 118400000
2 Defence Engineering 1206900000 1206900000
Total Segment Liabilities 1325300000 1325300000
Un-allocable Liabilities 689300000 689300000
Net Segment Liabilities 2014600000 2014600000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement Losses on Defined benefit Plans -1300000 -1300000
Total Amount of items that will not be reclassified to profit and loss -1300000
2 Income tax relating to items that will not be reclassified to profit or loss -300000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income -1000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Chaturvedi and Shah LLP Chartered Accountants Yes 30-Jun-2026