Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol PAR
MSEI Symbol NOTLISTED
ISIN INE04LG01015
Name of company PAR DRUGS AND CHEMICALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment The Company is primarily engaged in manufacturing of API, which constitute single business segment in terms of Ind AS - 108 on “Operating Segments”. Accordingly, there are no separate reportable segments as per Ind AS - 108.
Start date and time of board meeting 08-08-2026   15:30:00
End date and time of board meeting 08-08-2026   17:10:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
As there is no any outstanding default on loans and debt securities as on 30.06.2026.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 3,128.05 3,128.05
Other income 93.53 93.53
Total income 3,221.58 3,221.58
2 Expenses
(a) Cost of materials consumed 1,283.50 1,283.50
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 90.89 90.89
(d) Employee benefit expense 168.92 168.92
(e) Finance costs 2.14 2.14
(f) Depreciation, depletion and amortisation expense 96.42 96.42
(f) Other Expenses
1 Other expenses 946.70 946.70
Total other expenses 946.70 946.70
Total expenses 2,588.57 2,588.57
3 Total profit before exceptional items and tax 633.01 633.01
4 Exceptional items 0.00 0.00
5 Total profit before tax 633.01 633.01
6 Tax expense
7 Current tax 161.74 161.74
8 Deferred tax 0.00 0.00
9 Total tax expenses 161.74 161.74
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 471.27 471.27
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 471.27 471.27
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 471.27 471.27
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 1,230.46 1,230.46
Face value of equity share capital 10 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 3.83 3.83
Diluted earnings (loss) per share from continuing operations 3.83 3.83
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 3.83 3.83
Diluted earnings (loss) per share from continuing and discontinued operations 3.83 3.83
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 standalone financial results of the Company have been prepared in accordance with the Ind AS prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, other accounting principles generally accepted in India and in term of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended, including relevant circulars issued by the SEBI from time to time. 2. The above quarterly and year to date financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 08th August, 2026. 3. The Statutory auditors of the company have carried out Limited Review of the above quarterly financial results as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. 4. The weighted average number of equity shares outstanding during the period has been considered for calculating the basic and diluted earning per share (not annualized) in accordance with the Ind AS. 5. Previous Year/Period figures are regrouped / reclassified / rearranged, whenever found necessary to make them comparable with the current period figures. 6. The Company is primarily engaged in manufacturing of API, which constitute single business segment in terms of Ind AS - 108 on “Operating Segments”. Accordingly, there are no separate reportable segments as per Ind AS - 108. 7. The Company does not have any subsidiary, associates or joint venture as on 30th June, 2026; therefore, it has prepared only standalone results as consolidation requirement is not applicable to the Company. 8. The above unaudited financial results of the Company are available on the Company’s website – www.pardrugs.com and on the website of the National Stock Exchange of India Limited (www.nseindia.com), where the Company’s shares are listed. 9. The Status of investors complaints are as follows: I. Pending at the beginning of the quarter - 0 II. Received during the quarter - 0 III. Disposed-off during the quarter - 0 IV. Remaining unresolved at the end of the quarter - 0



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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