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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-11-2025   12:30:00
End date and time of board meeting 13-11-2025   16:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 42,800.00 87,912.00
Other income 1,964.00 3,735.00
Total income 44,764.00 91,647.00
2 Expenses
(a) Cost of materials consumed 31,290.00 65,410.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (33.00) 209.00
(d) Employee benefit expense 1,000.00 2,019.00
(e) Finance costs 411.00 813.00
(f) Depreciation, depletion and amortisation expense 393.00 759.00
(f) Other Expenses
1 Other Expenses 9,923.00 18,138.00
Total other expenses 9,923.00 18,138.00
Total expenses 42,984.00 87,348.00
3 Total profit before exceptional items and tax 1,780.00 4,299.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,780.00 4,299.00
6 Tax expense
7 Current tax 421.00 1,086.00
8 Deferred tax 34.00 38.00
9 Total tax expenses 455.00 1,124.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,325.00 3,175.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,325.00 3,175.00
17 Other comprehensive income net of taxes (1.00) (2.00)
18 Total Comprehensive Income for the period 1,324.00 3,173.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,324.00 3,173.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (1.00) (2.00)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 6,101.00 6,101.00
Face value of equity share capital 2 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 0.43 1.04
Diluted earnings (loss) per share from continuing operations 0.43 1.04
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.43 1.04
Diluted earnings (loss) per share from continuing and discontinued operations 0.43 1.04
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) 1. The aforesaid Consolidated Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 13th November 2025 and approved by the Board of Directors at its meeting held on the same date. 2. The Statutory Auditors have carried out Limited Review of the consolidated financial results of the Company for the quarter and half year ended September 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. 3. These 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. 4. The 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. 5. Other income for the quarter and half year ended 30th September, 2025 includes Rs 13.91 crores and Rs.27.82 crores respectively on account of amount received upon maturity of keyman insurance policies with Life Insurance Corporation of India. 6. The consolidated financial results includes two reportable segments i.e. Wires & Cables and Pipes. As per Annexure A attached. 7. Subsequent to the quarter and half year ended on 30th September, 2025, the company has divested its entire share holding in its wholly owned subsidiary, Valens Technologies Private Limited on 6th November, 2025. 8. The 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 20,385.00
Capital work-in-progress 627.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 3,274.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 9.00
Other non-current financial assets 4,858.00
Total non-current financial assets 4,867.00
Deferred tax assets (net)
Other non-current assets 998.00
Total non-current assets 30,151.00
2 Current assets
Inventories 31,102.00
Current financial asset
Current investments 0.00
Trade receivables, current 28,879.00
Cash and cash equivalents 388.00
Bank balance other than cash and cash equivalents 2,392.00
Loans, current 49.00
Other current financial assets 686.00
Total current financial assets 32,394.00
Current tax assets (net)
Other current assets 7,139.00
Total current assets 70,635.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,00,786.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,101.00
Other equity 68,846.00
Total equity attributable to owners of parent 74,947.00
Non controlling interest 0.00
Total equity 74,947.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 167.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 686.00
Total non-current financial liabilities 853.00
Provisions, non-current 238.00
Deferred tax liabilities (net) 341.00
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1,432.00
Current liabilities
Current financial liabilities
Borrowings, current 9,275.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 647.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11,962.00
Total Trade payable 12,609.00
Other current financial liabilities 783.00
Total current financial liabilities 22,667.00
Other current liabilities 793.00
Provisions, current 23.00
Current tax liabilities (Net) 924.00
Deferred government grants, Current
Total current liabilities 24,407.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 25,839.00
Total equity and liabilites 1,00,786.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Wires and Cables 42,757.00 87,844.00
2 Pipes 0.00369 0.00421
Total Segment Revenue 43,126.00 88,265.00
Less: Inter segment revenue 326.00 353.00
Revenue from operations 42,800.00 87,912.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Wires and Cables 198.00 1,371.00
2 Pipes 29.00 6.00
Total Profit before tax 227.00 1,377.00
i. Finance cost 411.00 813.00
ii. Other Unallocable Expenditure net off Unallocable income (1,964.00) (3,735.00)
Profit before tax 1,780.00 4,299.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Wires and Cables 99,503.00 99,503.00
2 Pipes 1,283.00 1,283.00
Total Segment Asset 1,00,786.00 1,00,786.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,00,786.00 1,00,786.00
4 Segment Liabilities
Segment Liabilities
1 Wires and Cables 24,393.00 24,393.00
2 Pipes 181.00 181.00
Total Segment Liabilities 24,574.00 24,574.00
Un-allocable Liabilities 1,265.00 1,265.00
Net Segment Liabilities 25,839.00 25,839.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated 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 -200000 -300000
Total Amount of items that will not be reclassified to profit and loss (2.00) (3.00)
2 Income tax relating to items that will not be reclassified to profit or loss (1.00) (1.00)
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 (1.00) (2.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,299.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 775.00
Adjustments for decrease (increase) in inventories 14.00
Adjustments for decrease (increase) in trade receivables, current (8,352.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (16.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (1,403.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,098.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 759.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 209.00
Adjustments for share-based payments 55.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 1,891.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (5,388.00)
Net cash flows from (used in) operations (1,089.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 240.00
Other inflows (outflows) of cash (4,299.00)
Net cash flows from (used in) operating activities (5,628.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 2,505.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 102.00
Purchase of intangible assets 100.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 70.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (2,433.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 6,916.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 804.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 6,112.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,949.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (1,949.00)
Cash and cash equivalents cash flow statement at beginning of period 2,337.00
Cash and cash equivalents cash flow statement at end of period 388.00