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	Consolidated
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	Multi segment
Description of single segment
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

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	Consolidated	Consolidated
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	5070193000	15756021000
	Other income	18495000	109853000
	Total income	5088688000	15865874000
2	Expenses
(a)	Cost of materials consumed	4084279000	12389690000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-177026000	-681220000
(d)	Employee benefit expense	102309000	366726000
(e)	Finance costs	46269000	111647000
(f)	Depreciation, depletion and amortisation expense	35180000	122638000
(f)	Other Expenses
1	Other Expenses	743700000	2446940000
	Total other expenses	743700000	2446940000
	Total expenses	4834711000	14756421000
3	Total profit before exceptional items and tax	253977000	1109453000
4	Exceptional items	0	0
5	Total profit before tax	253977000	1109453000
6	Tax expense
7	Current tax	65154000	172169000
8	Deferred tax	1441000	67584000
9	Total tax expenses	66595000	239753000
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	187382000	869700000
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	187382000	869700000
17	Other comprehensive income net of taxes	3594000	-359000
18	Total Comprehensive Income for the period	190976000	869341000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	610066000	610066000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		6561842000
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 Consolidated 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 consolidated 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 consolidated financial results have been prepared in accordance with the Companies Indian Accounting Standard Rules, 2015 prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable n nThe consolidated financial results of the Company and its subsidiaries have been prepared as per Ind AS 110 Consoiidated Financial Statements as notified by the Ministry of Corporate Affairs n nDuring the quarter, the company has allotted 98058 equity shares on 6 Feb 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 304934870 equity shares of Rs 2 each to 305032928, equity shares of Rs. 2 each . n nThe consolidated results includes two reportable segments ie wires and cables and Pipes. As per Annexure A attached Valens Technologies Private Limited became wholly owned subsidiary of the company with effect from 30th August, 2023. Therefore the figures of year ended 31st March 2024 includes the results of Valens Technologies Private Limited for the period from 31st August, 2023 to 31st March, 2024. Therefore, results of year ended 31st March 2025 are not comparable with figures of year ended 31st March 2024 to that extent. 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 facilitate 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2211002000
	Capital work-in-progress	37641000
	Investment property
	Goodwill	0
	Other intangible assets	3639000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	1407000
	Other non-current financial assets	402178000
	Total non-current financial assets	403585000
	Deferred tax assets (net)
	Other non-current assets	137401000
	Total non-current assets	2793268000
2	Current assets
	Inventories	3108756000
	Current financial asset
	Current investments	0
	Trade receivables, current	2047029000
	Cash and cash equivalents	233737000
	Bank balance other than cash and cash equivalents	161690000
	Loans, current	2702000
	Other current financial assets	43231000
	Total current financial assets	2488389000
	Current tax assets (net)
	Other current assets	687435000
	Total current assets	6284580000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	9077848000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	610066000
	Other equity	6561842000
	Total equity attributable to owners of parent	7171908000
	Non controlling interest
	Total equity	7171908000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	15414000
	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	15414000
	Provisions, non-current	0
	Deferred tax liabilities (net)	30302000
	Deferred government grants, Non-current
	Other non-current liabilities	92299000
	Total non-current liabilities	138015000
	Current liabilities
	Current financial liabilities
	Borrowings, current	237137000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	83427000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1287045000
	Total Trade payable	1370472000
	Other current financial liabilities	61789000
	Total current financial liabilities	1669398000
	Other current liabilities	88945000
	Provisions, current	1817000
	Current tax liabilities (Net)	7765000
	Deferred government grants, Current
	Total current liabilities	1767925000
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	1905940000
	Total equity and liabilites	9077848000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Wires and Cables	5048518000	15566582000
2	Pipes	25747000	208376000
	Total Segment Revenue	5074265000	15774958000
	Less: Inter segment revenue	4072000	4072000
	Revenue from operations	5070193000	15756021000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Wires and Cables	272076000	1086303000
2	Pipes	9675000	24944000
	Total Profit before tax	281751000	1111247000
	i. Finance cost	46269000	46269000
	ii. Other Unallocable Expenditure net off Unallocable income	-18495000	-18495000
	Profit before tax	253977000	1109453000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Wires and Cables	8896686000	8896686000
2	Pipes	181162000	181162000
	Total Segment Asset	9077848000	9077848000
	Un-allocable Assets	0	0
	Net Segment Asset	9077848000	9077848000
4	Segment Liabilities
	Segment Liabilities
1	Wires and Cables	1823428000	1823428000
2	Pipes	44445000	44445000
	Total Segment Liabilities	1867873000	1867873000
	Un-allocable Liabilities	38067000	38067000
	Net Segment Liabilities	1905940000	1905940000
	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	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	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1109453000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			105640000
	Adjustments for decrease (increase) in inventories			-766002000
	Adjustments for decrease (increase) in trade receivables, current			472381000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1338000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-373840000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			522923000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			42855000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			122638000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			7426000
	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			29967000
	Adjustments for share-based payments			16264000
	Adjustments for fair value losses (gains)			0
	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)			-20676000
	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)			96580000
	Net cash flows from (used in) operations			1206033000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			165178000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1040855000
	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			1122732000
	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			603806000
	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			18892000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-12182000
	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			755267000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			110007000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-840529000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			188144000
	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			188144000
	Cash and cash equivalents cash flow statement at beginning of period			45593000
	Cash and cash equivalents cash flow statement at end of period			233737000