Integrated Filing — IndAS



General information about company

Scrip Code 530555
NSE Symbol PARACABLES
MSEI Symbol NOTLISTED
ISIN INE074B01023
Name of company PARAMOUNT COMMUNICATIONS 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Aug-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 13-Aug-2025   14:00:00
End date and time of board meeting 13-Aug-2025   15:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 4511200000
Other income 177100000
Total income 4688300000
2 Expenses
(a) Cost of materials consumed 3412000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 24200000
(d) Employee benefit expense 101900000
(e) Finance costs 40200000
(f) Depreciation, depletion and amortisation expense 36600000
(f) Other Expenses
1 Other Expenses 821500000 821500000
Total other expenses 821500000
Total expenses 4436400000
3 Total profit before exceptional items and tax 251900000
4 Exceptional items 0
5 Total profit before tax 251900000
6 Tax expense
7 Current tax 66500000
8 Deferred tax 400000
9 Total tax expenses 66900000
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 185000000
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 0
16 Total profit (loss) for period 185000000
17 Other comprehensive income net of taxes -100000
18 Total Comprehensive Income for the period 184900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 610100000
Face value of equity share capital 2
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 0.61
Diluted earnings (loss) per share from continuing operations 0.61
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 0.61
Diluted earnings (loss) per share from continuing and discontinued operations 0.61
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The aforesaid Consolidated Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 13th August 2025 and approved by the Board of Directors at its meeting held on the same date n nThe Statutory Auditors have carried out Limited Review of the financial results of the Company for the quarter ended June 30 2025 under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 The Statutory Auditors have expressed an unmodified opinion on these results n nThese consolidated financial results have been prepared in accordance with the Companies Indian Accounting Standard) Rules, 2015 Ind AS prescribed under Section 133 of the Companies Act 2013 and other recognized accounting practices and policies to the extent applicable n nThe consolidated financial results of the Company and its subsidiaries have been prepared as per Ind AS 110 Consolidated Financial Statements as notified by the Ministry of Corporate Affairs n nOther income for the quarter ended 30th June 2025 includes Rs 13.91 crores on account of amount received upon maturity of keyman insurnace polciy with Life Insurance Corporation of India n nThe consolidated results includes two reportable segments i.e. wires and cables and Pipes As per Annexure A attached n nThe figures of the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto third quarter of the previous financial year which were subject to limited review by the auditor n nThe figures of the previous year /periods have been regrouped/ rearranged wherever considered necessary to facilitate comparison



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 Wires and Cables 4508700000 4508700000
2 Pipes 5200000 5200000
Total Segment Revenue 4513900000
Less: Inter segment revenue 2700000 2700000
Revenue from operations 4511200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Wires and Cables 117300000 117300000
2 Pipes -2300000 -2300000
Total Profit before tax 115000000
i. Finance cost 40200000 40200000
ii. Other Unallocable Expenditure net off Unallocable income -177100000 -177100000
Profit before tax 251900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Wires and Cables 9454900000 9454900000
2 Pipes 165500000 165500000
Total Segment Asset 9620400000 9620400000
Un-allocable Assets 0 0
Net Segment Asset 9620400000 9620400000
4 Segment Liabilities
Segment Liabilities
1 Wires and Cables 2132500000 2132500000
2 Pipes 36900000 36900000
Total Segment Liabilities 2169400000 2169400000
Un-allocable Liabilities 91400000 91400000
Net Segment Liabilities 2260800000 2260800000
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 Remeasurement gain/ (loss) of defined benefit plans -100000 -100000
Total Amount of items that will not be reclassified to profit and loss -100000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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 -100000