INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PARAMATRIX
MSEI Symbol NOTLISTED
ISIN INE0S2W01018
Name of Company Paramatrix Technologies 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 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-11-2025
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 Single segment
Description of single segment IT enabled Services and Software Development Services
Start date and time of board meeting 13-11-2025   15:15:00
End date and time of board meeting 13-11-2025   15:35:00
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 1,408.23 1,408.23
Other income 258.93 258.93
Total Income 1,667.16 1,667.16
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 922.90 922.90
(e) Finance costs 0.00 0.00
(f) Depreciation and amortisation expense 57.56 57.56
(g) Other Expenses
1 Other Expenses 309.17 309.17
Total other expenses 309.17 309.17
Total expenses 1,289.63 1,289.63
3 Profit before exceptional and extraordinary items and tax 377.53 377.53
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 377.53 377.53
6 Extraordinary items 0.00 0.00
7 Profit before tax 377.53 377.53
8 Tax Expense
Current tax 94.72 94.72
Deferred tax (7.14) (7.14)
Total tax expenses 87.58 87.58
9 Net Profit Loss for the period from continuing operations 289.95 289.95
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 289.95 289.95
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 289.95 289.95
17 Details of equity share capital
Paid-up equity share capital 1,104.80 1,104.80
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 2.59 2.59
Diluted earnings (loss) per share from continuing and discontinued operations 2.59 2.59
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The Unaudited Consolidated Financial Results for the Half Year ended 30th September, 2025 were reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on 13th November, 2025. 2. The principal activity of the Company is to provide Information Technology (IT) Services for developing software applications and technology solutions for mid to large scale organizations and deployment of best of breed Business Solutions to top tier domestic and international clients, which constitute a single reportable segment. Therefore, Segment Reporting in terms of AS-17 is not applicable. 3. The Consolidated Financial Results includes Financial Statements of the following wholly-owned subsidiaries and step – down subsidiary of the Company: Name of Company Status Paramatrix Technologies Limited (Hong Kong) Wholly owned subsidiary Paramatrix PTE. Ltd, Singapore Wholly owned subsidiary Paramatrix Technologies KK (Japan) Step – Down Subsidiary Subsidiary of Paramatrix Technologies Limited (Hong Kong) 4. These financial results have been prepared in accordance with Accounting Standards (AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued there under and in terms of the Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015 (the “Listing Regulations’). 5. The Statutory Auditors of the Company have conducted a limited review of the Consolidated Financial Results for the Half Year ended 30th September, 2025. An Unqualified Report has been issued by them thereon. 6. During the period under review, in compliance with the SEBI (Buy-Back of Securities) Regulations, 2018, the Company bought back 4,60,800 fully paid-up equity shares of a face value of Rs. 10/- each, representing 4% of the total issued and paid-up equity share capital of the Company as on 31st March 2025, at a price of Rs. 130/- per equity share, payable in cash, for an aggregate consideration of Rs. 5,99.04 Lakhs. 7. The Earning Per Share (EPS) has been computed in accordance with the Accounting Standard on Earnings Per Share (AS 20) considering the effect of buy back of shares. 8. The comparative results and other information for the six months ended September 30, 2024 have been limited reviewed by the statutory auditors of the Company. The management has exercised necessary due diligence to ensure that the said comparative results provide a true and fair view of its affairs 9. The figures for the half year ended March 31, 2025 are balancing figures between audited figures in respect of the full financial year ended March 31, 2025 which were audited by the statutory auditor and the published unaudited half- year figures for the period ended September 30, 2024. 10. The previous year's figures have been regrouped / reclassified where necessary to correspond with the current year’s classification / disclosure. The figures in lakhs are rounded off to two decimals.


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 377.53
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 57.56
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains (50.59)
Adjustments for dividend income 0.00
Adjustments for share-based payments 26.38
Other adjustments for which cash effects are investing or financing cash flow (43.14)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships (70.12)
Total adjustments to profit (loss) (79.91)
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables 160.44
Adjustments for decrease (increase) in other current assets (927.09)
Adjustments for increase (decrease) in trade payables 3.19
Adjustments for increase (decrease) in other current liabilities 41.38
Adjustments for provisions (112.45)
Total adjustments for working capital (834.53)
Total adjustments for reconcile profit (loss) (914.44)
Net cash flows from (used in) operations (536.91)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 89.55
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (626.46)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (626.46)
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 70.12
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 5.26
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 1,927.16
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 255.23
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 104.61
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 273.09
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,739.83)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,739.83)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments (620.15)
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,393.07
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 772.92
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 772.92
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,593.37)
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 (1,593.37)
Cash and cash equivalents cash flow statement at beginning of period 4,536.15
Cash and cash equivalents cash flow statement at end of period 2,942.78


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 1,104.80
Reserves and surplus 5,208.37
Money received against share warrants 0.00
Total shareholders' funds 6,313.17
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 2926000
5 Non-current liabilities
Long-term borrowings 1,393.07
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 162.30
Long-term provisions 0.00
Total non-current liabilities 1,555.37
6 Current liabilities
Short-term borrowings 0.00
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 1.72
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 31.22
Total Trade payable 32.94
Other current liabilities 285.61
Short-term provisions 119.81
Total current liabilities 438.36
Total equity and liabilities 8,336.16
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 150.00
Producing properties
Intangible assets 72.15
Preproducing properties
Property, Plant and Equipment capital work-in-progress 1,921.34
Intangible assets under development or work-in-progress 574.43
Total Property, Plant and Equipment and Intangible assets 2,717.92
ii Non-current investments 529.85
v Deferred tax assets (net) 59.87
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 77.00
viii Other non-current assets 729.10
Total non-current assets 4,113.74
Current assets
Current investments 0.00
Inventories 0.00
Trade receivables 357.15
Cash and cash equivalents 2,942.78
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 18.33
Other current assets 904.16
Total current assets 4,222.42
Total assets 8,336.16
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)
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments