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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Wires and Cables
Start date and time of board meeting	21-May-2025   13:30:00
End date and time of board meeting	21-May-2025   16:10:00
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-08-08
Indicate Company website link for updated RPT policy of the Company	www.paramountcables.com
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	5048518000	15566582000
	Other income	22270000	128341000
	Total income	5070788000	15694923000
2	Expenses
(a)	Cost of materials consumed	4073450000	12259445000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-169871000	-673688000
(d)	Employee benefit expense	101089000	361193000
(e)	Finance costs	45094000	108659000
(f)	Depreciation, depletion and amortisation expense	32983000	118218000
(f)	Other Expenses
1	Other Expenses	734264000	2415111000
	Total other expenses	734264000	2415111000
	Total expenses	4817009000	14588938000
3	Total profit before exceptional items and tax	253779000	1105985000
4	Exceptional items	0	0
5	Total profit before tax	253779000	1105985000
6	Tax expense
7	Current tax	65050000	171401000
8	Deferred tax	1398000	67381000
9	Total tax expenses	66448000	238782000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	187331000	867203000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	187331000	867203000
17	Other comprehensive income net of taxes	3594000	-359000
18	Total Comprehensive Income for the period	190925000	866844000
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	30503292800000	30503292800000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.62	2.85
	Diluted earnings (loss) per share from continuing operations	0.62	2.85
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	0.62	2.85
	Diluted earnings (loss) per share from continuing and discontinued operations	0.62	2.85
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The aforesaid Standalone Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 21st May 2025 and approved by the Board of Directors at its meeting held on the same date. n nThe standalone financial results for the year ended March 31, 2025 have been audited by the statutory auditors of the Company. The statutory auditors have expressed an unmodified opinion. n nThese standalone 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 nDuring the quarter, the company has allotted 98,058 equity shares on 06.02.2025 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 30,49,34,870 equity shares of Rs 2/- each to 30,50,32,928, equity shares of Rs. 2/- each. n nThere are no separate reportable segments as per the Indian Accounting Standard (Ind AS-108) on segment reporting. n nThe figures of the quarter ended March 31, 2025 and March 31, 2024 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 respective 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 faciltate comparison.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2176789000
	Capital work-in-progress	37641000
	Investment property
	Goodwill	0
	Other intangible assets	3580000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	19788000
	Trade receivables, non-current
	Loans, non-current	1407000
	Other non-current financial assets	400574000
	Total non-current financial assets	421769000
	Deferred tax assets (net)
	Other non-current assets	137401000
	Total non-current assets	2777180000
2	Current assets
	Inventories	3019515000
	Current financial asset
	Current investments	0
	Trade receivables, current	2005026000
	Cash and cash equivalents	232867000
	Bank balance other than cash and cash equivalents	161094000
	Loans, current	91702000
	Other current financial assets	54453000
	Total current financial assets	2545142000
	Current tax assets (net)
	Other current assets	685718000
	Total current assets	6250375000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	9027555000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	610066000
	Other equity	6556896000
	Total equity attributable to owners of parent	7166962000
	Non controlling interest
	Total equity	7166962000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	78496000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	78496000
	Provisions, non-current	20821000
	Deferred tax liabilities (net)	29439000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	128756000
	Current liabilities
	Current financial liabilities
	Borrowings, current	227167000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	82954000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1271912000
	Total Trade payable	1354866000
	Other current financial liabilities	53122000
	Total current financial liabilities	1635155000
	Other current liabilities	87138000
	Provisions, current	1818000
	Current tax liabilities (Net)	7726000
	Deferred government grants, Current
	Total current liabilities	1731837000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1860593000
	Total equity and liabilites	9027555000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
1	Remeasurement gain/ (loss) of defined benefit plan	4802000	-480000
	Total Amount of items that will not be reclassified to profit and loss	4802000	-480000
2	Income tax relating to items that will not be reclassified to profit or loss	1208000	-121000
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	3594000	-359000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1105985000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			103298000
	Adjustments for decrease (increase) in inventories			-814390000
	Adjustments for decrease (increase) in trade receivables, current			437605000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			88172000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-398940000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			532717000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			54717000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			118218000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-4400000
	Adjustments for dividend income			0
	Adjustments for interest income			42419000
	Adjustments for share-based payments			16264000
	Adjustments for fair value losses (gains)			-15311000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			3015000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			78546000
	Net cash flows from (used in) operations			1184531000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			163675000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1020856000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			1122731000
	Other cash payments to acquire equity or debt instruments of other entities			550000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			590896000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			31344000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	13179000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			24745000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			767391000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			103337000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-845983000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			188052000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			188052000
	Cash and cash equivalents cash flow statement at beginning of period			44815000
	Cash and cash equivalents cash flow statement at end of period			232867000