INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PARIN
MSEI Symbol NOTLISTED
ISIN INE00U801010
Name of Company PARIN ENTERPRISES LIMITED
Type of company SME
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 31-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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 31-10-2025   12:00:00
End date and time of board meeting 31-10-2025   14:50:00
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 Not applicable


Financial Results — Other than Bank

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 10,867.78 10,867.78
Other income 25.80 25.80
Total Income 10,893.58 10,893.58
2 Expenses
(a) Cost of materials consumed 2,663.71 2,663.71
(b) Purchases of stock-in-trade 7,324.63 7,324.63
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,506.53) (1,506.53)
(d) Employee benefit expense 736.69 736.69
(e) Finance costs 348.25 348.25
(f) Depreciation and amortisation expense 159.86 159.86
(g) Other Expenses
1 Other Expenses 727.67 727.67
Total other expenses 727.67 727.67
Total expenses 10,454.28 10,454.28
3 Profit before exceptional and extraordinary items and tax 439.30 439.30
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 439.30 439.30
6 Extraordinary items (18.00) (18.00)
7 Profit before tax 421.30 421.30
8 Tax Expense
Current tax 130.24 130.24
Deferred tax (10.26) (10.26)
Total tax expenses 119.98 119.98
9 Net Profit Loss for the period from continuing operations 301.32 301.32
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 301.32 301.32
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest (51.81) (51.81)
16 Net profit (Loss) for the period 249.51 249.51
17 Details of equity share capital
Paid-up equity share capital 1,111.80 1,111.80
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.24 2.24
Diluted earnings (loss) per share from continuing and discontinued operations 2.24 2.24
20 Debt equity ratio 1.7900 1.7900
21 Debt service coverage ratio 1.00 1.00
22 Interest service coverage ratio 2.2600 2.2600
23 Disclosure of notes on financial results Textual Information(1)


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Textual Information(1) Notes : 1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 31.10.2025 2 The above Financial Results are also available on our website www.parinfurniture.com and stock exchange website www.nseindia.com 3 Previous periods / years' figures have been re-grouped / re-classified, where necessary to make it comparable with the current period. 4 The status of investor complaints received by the Company is as follows: Pending at the start of the half year (As on April 1, 2025) : NIL Received during the half year from April 1, 2025 to September 30, 2025 : NIL Disposed during the half year from April 1, 2025 to September 30, 2025 : NIL Pending as on September 30, 2025 : NIL 5 In accordance with Accounting Standard-17 – “Segment Reporting” issued by the Institute of Chartered Accountants of India, the Company has identified its two business segment as primary reportable segments. 1) Manufacturing of Furniture and allied items (Parent Company) 2) Dealing in Trading of FMCG Products (Parent Company) 3) Dealing in Automobiles dealership of KIA India Private Limited. (Subsidiary Company)


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 439.30
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 348.25
Adjustments for depreciation and amortisation expense 159.86
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (9.06)
Other adjustments for non-cash items (18.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 481.05
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (559.64)
Adjustments for decrease (increase) in trade receivables 821.30
Adjustments for decrease (increase) in other current assets (925.67)
Adjustments for increase (decrease) in trade payables (482.72)
Adjustments for increase (decrease) in other current liabilities (88.91)
Adjustments for provisions (9.65)
Total adjustments for working capital (1,245.29)
Total adjustments for reconcile profit (loss) (764.24)
Net cash flows from (used in) operations (324.94)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 218.32
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (543.26)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (543.26)
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 103.14
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 9.06
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (94.08)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (94.08)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 319.77
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (348.25)
Net cash flows from (used in) financing activities before extraordinary items (28.48)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (28.48)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (665.82)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (665.82)
Cash and cash equivalents cash flow statement at beginning of period 875.79
Cash and cash equivalents cash flow statement at end of period 209.97


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 1,111.80
Reserves and surplus 5,525.50
Money received against share warrants
Total shareholders' funds 6,637.30
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest 12187000
5 Non-current liabilities
Long-term borrowings 2,774.30
Deferred tax liabilities (net) 7.06
Foreign currency monetary item translation difference liability account
Other long-term liabilities 2.91
Long-term provisions 48.50
Total non-current liabilities 2,832.77
6 Current liabilities
Short-term borrowings 7,008.67
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 271.88
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,125.04
Total Trade payable 1,396.92
Other current liabilities 484.86
Short-term provisions 197.01
Total current liabilities 9,087.46
Total equity and liabilities 18,679.40
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 2,933.70
Producing properties
Intangible assets 5.00
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 2,938.70
ii Non-current investments 0.00
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
viii Other non-current assets 426.01
Total non-current assets 3,364.71
Current assets
Current investments 50.00
Inventories 9,342.01
Trade receivables 3,717.56
Cash and cash equivalents 0.34
Bank balance other than cash and cash equivalents 209.64
Short-term loans and advances 1,906.34
Other current assets 88.80
Total current assets 15,314.69
Total assets 18,679.40
Disclosure of notes on assets and liabilities


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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
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 Segment 1 2,852.37 2,852.37
2 Segment 2 832.83 832.83
3 Segment 3 7,182.58 7,182.58
4 Unallocable 0.00 0.00
Total Segment Revenue 10,867.78 10,867.78
Less: Inter segment revenue
Revenue from operations 10,867.78 10,867.78
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment 1 0.00 0.00
2 Segment 2 0.00 0.00
3 Segment 3 79.04 79.04
4 Unallocable 342.26 342.26
Total Profit before tax 421.30 421.30
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 421.30 421.30
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment 1 0.00 0.00
2 Segment 2 0.00 0.00
3 Segment 3 5,240.74 5,240.74
4 Unallocable 0.00 0.00
5 Segment 1 0.00 0.00
6 Segment 2 0.00 0.00
7 Segment 3 5,240.74 5,240.74
8 Unallocable 0.00 0.00
Total Segment Asset 5,240.74 5,240.74
Un-allocable Assets 13,438.66 13,438.66
Net Segment Asset 18,679.40 18,679.40
4 Segment Liabilities
Segment Liabilities
1 Segment 1 0.00 0.00
2 Segment 2 0.00 0.00
3 Segment 3 5,032.81 5,032.81
4 Unallocable 0.00 0.00
5 Segment 1 0.00 0.00
6 Segment 2 0.00 0.00
7 Segment 3 5,032.81 5,032.81
8 Unallocable 0.00 0.00
Total Segment Liabilities 5,032.81 5,032.81
Un-allocable Liabilities 6,887.42 6,887.42
Net Segment Liabilities 11,920.23 11,920.23
Disclosure of notes on segments Textual Information(1)


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Textual Information(1) The segment Revenues, Results include the respective amounts identifiable to each of the segment and amounts allocated on a reasonable basis. Most of the assets, liablities of the aforesaid reportable segtments are interchangeable or practically not allocable and any forced allocation would not result in any meaningful segregation.