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 22-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment IT enabled Services and Software Development Services
Start date and time of board meeting 22-05-2026   15:10:00
End date and time of board meeting 22-05-2026   15:45:00
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 — 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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 1,476.60 2,884.83
Other income 145.93 372.01
Total Income 1,622.53 3,256.84
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 950.17 1,873.07
(e) Finance costs 6.75 8.32
(f) Depreciation and amortisation expense 60.73 118.29
(g) Other Expenses
1 Other Expenses 663.10 937.84
Total other expenses 663.10 937.84
Total expenses 1,680.75 2,937.52
3 Profit before exceptional and extraordinary items and tax (58.22) 319.32
4 Exceptional items (26.61) (26.61)
5 Profit before extraordinary items and tax (84.83) 292.71
6 Extraordinary items 0.00 0.00
7 Profit before tax (84.83) 292.71
8 Tax Expense
Current tax 43.62 138.34
Deferred tax (90.67) (97.81)
Total tax expenses (47.05) 40.53
9 Net Profit Loss for the period from continuing operations (37.78) 252.18
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 (37.78) 252.18
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 5.11 8.66
16 Net profit (Loss) for the period (32.67) 260.84
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 0.00
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.3 2.34
Diluted earnings (loss) per share from continuing and discontinued operations -0.3 2.34
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 Audited Consolidated Financial Results for the Half Year and the Financial Year ended 31st March, 2026 were reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on May 22nd, 2026. 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 subsidiaries and step - down subsidiary of the Company: Name of Subsidiary 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)) Metasys Software Private Limited Subsidiary with 51% stake 4. These consolidated 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. During the period under audit, 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. 599.04 Lakhs. 6. During the period under audit, the Company has acquired 51% stake in Metasys Software Private Limited, a domestic company, thereby expanding its group of subsidiaries. The consolidated financial results presented reflect the initial consolidation of Metasys Software Private Limited along with the Company's existing subsidiaries, including adjustments as per applicable accounting standards. The results of operations of a Metasys Software Private Limited are included in the consolidated financial statements as from the date on which parent-subsidiary relationship came in existence, in accordance with the relevant provisions of AS 21 “Consolidated Financial Statements”. 7. Pursuant to the Board approval dated 30th July, 2025, the Company has obtained term loan of Rs.1,400 lakhs availed from NKGSB Co-operative Bank Ltd., repayable in 120 equated monthly instalments (EMIs) as per the terms of the loan agreement for financing the purchase of office premises located at Delta Stellar, 22nd Floor, (2207 to 2216), Plot No. D-43/3 & D-43/4, TTC MIDC, Nerul, Navi Mumbai - 400706 from Noble Organics Private Limited, a company incorporated under the provisions of the Companies Act, 1956. The said transaction has been appropriately accounted for in the financial results, in line with Accounting standard 10 Property, Plant and Equipment (PPE), and the related borrowings have been appropriately recognised in the books of account. 8. The Statutory Auditors of the Company have expressed an Unmodified Opinion on the audited financial results for the year ended as on 31st March, 2026. 9. The Government of India has notified the implementation of four new Labour Codes effective from 21st November, 2025, consolidating and rationalizing 29 existing labour laws. The Group has assessed the financial implications arising therefrom and the impact of unrecognised past service cost amounting to Rs. 26.61 Lakhs pertaining to employees benefit expenses has been recognised and disclosed under Exceptional Items in the Consolidated Statement of Profit and Loss for the period ended 31 March 2026. 10. The figures for the half year ended March 31, 2026, being the balancing figures between the audited figures in respect of full financial year ended March 31, 2026 and the published unaudited year to date figures up to the 30th September 2025, being the date of the end of the half year of the Current Financial Year. The published unaudited year-to-date figures ended 30th September 2025 were subject to limited review by the Statutory Auditor. 11. The figures of previous periods are regrouped/rearranged wherever necessary to make them comparable with the current periods’ figures. 12. Basic and Diluted EPS have been calculated using the weighted average number of shares and are not annualised. 13. The figures in lakhs are rounded off to two decimals. 14. The Company has created an email Id i.e. cs@paramatrix.com for the purpose of registering complaints by the investors. Explanatory 1. Please note that under point No. 8 Tax Expenses, under sub head Current Tax the mentioned amount of Rs. 138.34 Lakhs for the Financial Year ended March 31, 2026, includes the Current Year tax amount of Rs. 136.00 Lakhs and the prior year tax amount of Rs. 2.34 Lakhs. Since there was no separate head to mention the bifurcation, both the amounts have been clubbed together. 2. Please note that under point No. 8 Tax Expenses, under sub head Current Tax the mentioned amount of Rs. 43.62 Lakhs for the Half Year ended March 31, 2026, includes the Current Year tax amount of Rs. 41.28 Lakhs and the prior year tax amount of Rs. 2.34 Lakhs. Since there was no separate head to mention the bifurcation, both the amounts have been clubbed together.


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 31-03-2026
C Whether results are audited or unaudited Audited
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 292.71
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 118.29
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains (52.51)
Adjustments for dividend income 0.00
Adjustments for share-based payments 22.26
Other adjustments for which cash effects are investing or financing cash flow 207.49
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 (94.15)
Total adjustments to profit (loss) 201.38
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables (26.31)
Adjustments for decrease (increase) in other current assets 109.03
Adjustments for increase (decrease) in trade payables (2.17)
Adjustments for increase (decrease) in other current liabilities 10.90
Adjustments for provisions 341.78
Total adjustments for working capital 433.23
Total adjustments for reconcile profit (loss) 634.61
Net cash flows from (used in) operations 927.32
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 234.60
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 692.72
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 692.72
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 706.37
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 1.18
Purchase of property plant and equipment 2,021.43
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 493.99
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 151.49
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 377.90
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (2,691.22)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (2,691.22)
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 1,254.38
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (621.14)
Net cash flows from (used in) financing activities before extraordinary items 633.24
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 633.24
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,365.26)
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 (1,365.26)
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 3,170.89


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 1,104.80
Reserves and surplus 5,235.07
Money received against share warrants 0.00
Total shareholders' funds 6,339.87
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 10408000
5 Non-current liabilities
Long-term borrowings 1,254.38
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
1 - 0.00
2 - 0.00
3 - 0.00
4 - 0.00
5 - 0.00
Total of Other long-term liabilities 0.00
Long-term provisions 363.01
Total non-current liabilities 1,617.39
6 Current liabilities
Short-term borrowings 94.22
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 3.87
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 23.72
Total Trade payable 27.59
Other current liabilities
1 Other Current Liabilities 255.13
2 - 0.00
3 - 0.00
4 - 0.00
5 - 0.00
Total of Other long-term liabilities 255.13
Short-term provisions 39.07
Total current liabilities 416.01
Total equity and liabilities 8,477.35
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 141.20
Producing properties 0.00
Intangible assets 38.83
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 1,995.82
Intangible assets under development or work-in-progress 813.19
Total Property, Plant and Equipment and Intangible assets 2,989.04
ii Non-current investments 583.88
v Deferred tax assets (net) 197.60
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 81.73
Other non-current assets
1 Goodwill 650.37
2 Other Non Current Assets 254.27
3 - 0.00
4 - 0.00
5 - 0.00
Total of Other non-current assets 904.64
Total non-current assets 4,756.89
Current assets
Current investments 0.00
Inventories 0.00
Trade receivables 307.68
Cash and cash equivalents 3,170.89
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 2.37
Other current assets
1 Other Current Assets 239.52
2 - 0.00
3 - 0.00
4 - 0.00
5 - 0.00
Total of Other current assets 239.52
Total current assets 3,720.46
Total assets 8,477.35
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) 1. The Audited Consolidated Financial Results for the Half Year and the Financial Year ended 31st March, 2026 were reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on May 22nd, 2026. 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 subsidiaries and step - down subsidiary of the Company: Name of Subsidiary 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)) Metasys Software Private Limited Subsidiary with 51% stake 4. These consolidated 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. During the period under audit, 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. 599.04 Lakhs. 6. During the period under audit, the Company has acquired 51% stake in Metasys Software Private Limited, a domestic company, thereby expanding its group of subsidiaries. The consolidated financial results presented reflect the initial consolidation of Metasys Software Private Limited along with the Company's existing subsidiaries, including adjustments as per applicable accounting standards. The results of operations of a Metasys Software Private Limited are included in the consolidated financial statements as from the date on which parent-subsidiary relationship came in existence, in accordance with the relevant provisions of AS 21 “Consolidated Financial Statements”. 7. Pursuant to the Board approval dated 30th July, 2025, the Company has obtained term loan of Rs.1,400 lakhs availed from NKGSB Co-operative Bank Ltd., repayable in 120 equated monthly instalments (EMIs) as per the terms of the loan agreement for financing the purchase of office premises located at Delta Stellar, 22nd Floor, (2207 to 2216), Plot No. D-43/3 & D-43/4, TTC MIDC, Nerul, Navi Mumbai - 400706 from Noble Organics Private Limited, a company incorporated under the provisions of the Companies Act, 1956. The said transaction has been appropriately accounted for in the financial results, in line with Accounting standard 10 Property, Plant and Equipment (PPE), and the related borrowings have been appropriately recognised in the books of account. 8. The Statutory Auditors of the Company have expressed an Unmodified Opinion on the audited financial results for the year ended as on 31st March, 2026.


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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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)
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




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 E A Patil and Associates LLP Yes 29-02-2028