| 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 | 12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-02-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | 12-02-2026 13:00:00 |
| End date and time of board meeting | 12-02-2026 16:05:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 46,092.00 | 1,34,004.00 | |
| Other income | 482.00 | 4,217.00 | |
| Total income | 46,574.00 | 1,38,221.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 34,740.00 | 1,00,150.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (320.00) | (111.00) |
| (d) | Employee benefit expense | 1,433.00 | 3,452.00 |
| (e) | Finance costs | 558.00 | 1,371.00 |
| (f) | Depreciation, depletion and amortisation expense | 401.00 | 1,160.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 8,728.00 | 26,866.00 |
| Total other expenses | 8,728.00 | 26,866.00 | |
| Total expenses | 45,540.00 | 1,32,888.00 | |
| 3 | Total profit before exceptional items and tax | 1,034.00 | 5,333.00 |
| 4 | Exceptional items | 3.00 | 3.00 |
| 5 | Total profit before tax | 1,037.00 | 5,336.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 328.00 | 1,414.00 |
| 8 | Deferred tax | (39.00) | (1.00) |
| 9 | Total tax expenses | 289.00 | 1,413.00 |
| 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 | 748.00 | 3,923.00 |
| 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 | 748.00 | 3,923.00 |
| 17 | Other comprehensive income net of taxes | 36.00 | 34.00 |
| 18 | Total Comprehensive Income for the period | 784.00 | 3,957.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 6,104.00 | 6,104.00 | |
| 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 | 0.25 | 1.29 | |
| Diluted earnings (loss) per share from continuing operations | 0.25 | 1.29 | |
| 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 | 0.25 | 1.29 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.25 | 1.29 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The aforesaid Consolidated Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 12th February 2026 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 nine months ended December 31, 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 nine months ended 31st December, 2025 includes Rs.27.82 crores on account of amount received upon maturity of keyman insurance policies with Life Insurance Corporation of India. 6. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (Collectively referred to as “New Labour Code”) -consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the company has presented such incremental impact under “Employee Benefits Expense” in the statement of profit and loss for the period ended December 31, 2025. The incremental impact consisting of “increase in gratuity expense of Rs. 2.34 Crores” and “increase in leave encashment expense of Rs. 0.18 Crores” primarily arises due to change in wage definition. The impact of gratuity and earned leave is calculated on the basis of actuarial valuation. The company continues to monitor the finalisation of central/ state rules and further government clarifications and will account for any additional impact as required. 7. During the quarter and nine months ended on 31st December, 2025, the company has divested its entire share holding in its wholly owned subsidiary, Valens Technologies Private Limited on 6th November, 2025. Other income includes Profit of Rs. 0.08 Crores on such divestment. Accordingly, Valens Technologies Private Limited ceased to be subsidiary of the company with effect from 6th November, 2025. The figures of quarter ended 31st December, 2025 includes the results of Valens Technologies Private Limited upto 6th November, 2025. Therefore results of quarter ended 31st December, 2025 are not comparable with figures of quarter ended 30th September, 2025 and 31st December, 2024 respectively to that extent. Upon consolidation, the profit on account of cessation of wholly owned subsidiary, being the amount of difference between book value of Shares and carrying amount of investments in the books of accounts amounting to Rs. 0.03 Crores is disclosed as exceptional income. 8. During the quarter, on 10.12.2025, the company has allotted 1,76,886 equity shares of Rs. 2/- each at a premium of Rs. 3/- each to employees on receipt of money upon exercise of option for ESOP as per ESOP Scheme. Consequent upon the allotment of shares as mentioned above, the paid up equity share capital of the company has increased from 30,50,32,928 equity shares of Rs 2/- each to 30,52,09,814 equity shares of Rs. 2/- each. 9. The consolidated financial results includes two reportable segments i.e. Wires & Cables and Pipes. As per Annexure A attached. 10. The figures of the previous year /periods have been regrouped/ rearranged wherever considered necessary to facilitate comparison. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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 | 46,042.00 | 1,33,886.00 | ||||
| 2 | Pipes | 0.0022 | 0.00641 | ||||
| Total Segment Revenue | 46,262.00 | 1,34,527.00 | |||||
| Less: Inter segment revenue | 170.00 | 523.00 | |||||
| Revenue from operations | 46,092.00 | 1,34,004.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Wires and Cables | 1,102.00 | 2,473.00 | ||||
| 2 | Pipes | 8.00 | 14.00 | ||||
| Total Profit before tax | 1,110.00 | 2,487.00 | |||||
| i. Finance cost | 558.00 | 1,371.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (482.00) | (4,217.00) | |||||
| Profit before tax | 1,034.00 | 5,333.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Wires and Cables | 1,01,731.00 | 1,01,731.00 | ||||
| 2 | Pipes | 0.00 | 0.00 | ||||
| Total Segment Asset | 1,01,731.00 | 1,01,731.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 1,01,731.00 | 1,01,731.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Wires and Cables | 25,974.00 | 25,974.00 | ||||
| 2 | Pipes | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 25,974.00 | 25,974.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 25,974.00 | 25,974.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 plan | 48.00 | 45.00 |
| Total Amount of items that will not be reclassified to profit and loss | 48.00 | 45.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 12.00 | 11.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 36.00 | 34.00 |