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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-08-2026
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 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 14-08-2026   13:00:00
End date and time of board meeting 14-08-2026   14:40:00
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

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 Consolidated Consolidated
1 Income
Revenue from operations 52,940.00 52,940.00
Other income 309.00 309.00
Total income 53,249.00 53,249.00
2 Expenses
(a) Cost of materials consumed 42,843.00 42,843.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,879.00) (2,879.00)
(d) Employee benefit expense 1,135.00 1,135.00
(e) Finance costs 686.00 686.00
(f) Depreciation, depletion and amortisation expense 443.00 443.00
(f) Other Expenses
1 other expenses 8,367.00 8,367.00
Total other expenses 8,367.00 8,367.00
Total expenses 50,595.00 50,595.00
3 Total profit before exceptional items and tax 2,654.00 2,654.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,654.00 2,654.00
6 Tax expense
7 Current tax 691.00 691.00
8 Deferred tax (7.00) (7.00)
9 Total tax expenses 684.00 684.00
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 1,970.00 1,970.00
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 1,970.00 1,970.00
17 Other comprehensive income net of taxes 5.00 5.00
18 Total Comprehensive Income for the period 1,975.00 1,975.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 6,104.00 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 0.64 0.64
Diluted earnings (loss) per share from continuing operations 0.64 0.64
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 0.64 0.64
Diluted earnings (loss) per share from continuing and discontinued operations 0.64 0.64
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 14th August 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 financial results of the Company for the quarter ended June 30, 2026 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.During the quarter, the Company received 25% application money on 72,00,000 unlisted convertible warrants (Warrants) issued to Promoters at Rs. 42 per warrant, amounting to 7.56 Crores (Rs.10.50 per warrant). The company has also received 100% application money on 2,10,47,664 equity shares issued to non-promoters on a preferential basis at Rs. 42 per share, amounting to Rs. 88.40 Crores. The application money for a further 9,50,000 equity shares amounting to Rs. 3.99 crores, was received subsequent to the quarter end. Subsequent to the quarter end, the Company allotted the aforesaid 72,00,000 Warrants and 2,19,97,664 equity shares to the respective applicants on a preferential basis. 6.During the previous year on 6th November, 2025, the company has divested its entire share holding in its wholly owned subsidiary, Valens Technologies Private Limited and Valens Technologies Private Limited ceased to be subsidiary of the company with effect from 6th November, 2025. Accordingly, the corresponding results for the quarter ended 30.06.2026 and 31.03.2026 does not include any figure/ results of Valens Technologies Private Limited. However, the results of quarter ended 30.06.2025 and year ended 31.03.2026 includes the results of Valens Technologies Private Limited. The figure for quarter ended 30.06.2026 and 31.03.2026 are thus not directly comparable with figures of quarter ended 30.06.2025 and year ended 31.03.2026 to that extent. 7.The consolidated financial results includes two reportable segments i.e. Wires & Cables and Pipes. As per Annexure A attached. 8.The figures of the quarter ended March 31, 2026 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. 9.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


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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Wires and Cables 52,940.00 52,940.00
2 Pipes 0.00 0.00
Total Segment Revenue 52,940.00 52,940.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 52,940.00 52,940.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Wires and Cables 3,031.00 3,031.00
2 Pipes 0.00 0.00
Total Profit before tax 3,031.00 3,031.00
i. Finance cost 686.00 686.00
ii. Other Unallocable Expenditure net off Unallocable income (309.00) (309.00)
Profit before tax 2,654.00 2,654.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Wires and Cables 1,24,837.00 1,24,837.00
2 Pipes 0.00 0.00
Total Segment Asset 1,24,837.00 1,24,837.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,24,837.00 1,24,837.00
4 Segment Liabilities
Segment Liabilities
1 Wires and Cables 35,448.00 35,448.00
2 Pipes 0.00 0.00
Total Segment Liabilities 35,448.00 35,448.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 35,448.00 35,448.00
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 01-04-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss remeasurement gain/(loss) of defined benefit paln 7.00 7.00
Total Amount of items that will not be reclassified to profit and loss 7.00
2 Income tax relating to items that will not be reclassified to profit or loss 2.00 2.00
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 5.00 5.00