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 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 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
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
(III) 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 28-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.paramatrix.com/user/pages/initial-public-offering/corporate-policies/_01-page-header/Policy_on_Materiality_of_Related_Party_Transactions.pdf
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Please note that for the half year ended March 31, 2026, the Company has not made any default in the payment of interest in respect of the term loan availed by the Company.


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 Standalone Standalone
1 Revenue From Operations
Revenue from operations 1,009.69 2,183.46
Other income 136.61 365.42
Total Income 1,146.30 2,548.88
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 627.72 1,405.09
(e) Finance costs 5.71 6.85
(f) Depreciation and amortisation expense 59.14 116.70
(g) Other Expenses
1 Other Expenses 586.66 845.43
Total other expenses 586.66 845.43
Total expenses 1,279.23 2,374.07
3 Profit before exceptional and extraordinary items and tax (132.93) 174.81
4 Exceptional items (26.61) (26.61)
5 Profit before extraordinary items and tax (159.54) 148.20
6 Extraordinary items 0.00 0.00
7 Profit before tax (159.54) 148.20
8 Tax Expense
Current tax 22.36 111.87
Deferred tax (86.33) (93.47)
Total tax expenses (63.97) 18.40
9 Net Profit Loss for the period from continuing operations (95.57) 129.80
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 (95.57) 129.80
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period (95.57) 129.80
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 -0.86 1.17
Diluted earnings (loss) per share from continuing and discontinued operations -0.86 1.17
20 Debt equity ratio 0.0 0.0
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The Audited Standalone 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. 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’). 4. 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. 5. During the period under audit, the Company has acquired 51% stake in Metasys Software Private Limited (‘Metasys’), a domestic company, thereby expanding its group of subsidiaries. The acquisition was completed on 21st January, 2026 and Metasys being a subsidiary company has been consolidated with Paramatrix Technologies Limited’s existing subsidiaries for the first time as of the half year and the financial year ended 31st March, 2026. The acquisition has been accounted for in accordance with the relevant provisions of AS 21 - Consolidated Financial Statements. 6.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. 7. 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. 8. 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 Company 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 Standalone Statement of Profit and Loss for the period ended 31 March 2026. 9. 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 for the half year ended 30 September,2025 were subject to limited review by the Statutory Auditor. 10. The figures of previous periods are regrouped/rearranged wherever necessary to make them comparable with the current periods’ figures. 11. Basic and Diluted EPS have been calculated using the weighted average number of shares and are not annualised. 12. The figures in lakhs are rounded off to two decimals. 13. The Company has created an email Id i.e. cs@paramatrix.com for the purpose of registering complaints by the investors.


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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 148.20
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 116.70
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains (47.83)
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 73.73
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 (93.98)
Total adjustments to profit (loss) 48.62
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables 74.52
Adjustments for decrease (increase) in other current assets 94.13
Adjustments for increase (decrease) in trade payables (3.41)
Adjustments for increase (decrease) in other current liabilities (6.06)
Adjustments for provisions 121.95
Total adjustments for working capital 281.13
Total adjustments for reconcile profit (loss) 329.75
Net cash flows from (used in) operations 477.95
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 155.55
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 322.40
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 322.40
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 741.75
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 2,004.98
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 175.40
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 (2,686.24)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (2,686.24)
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 0.00
Repayments of borrowings (1,254.38)
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (621.13)
Net cash flows from (used in) financing activities before extraordinary items 633.25
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 633.25
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,730.59)
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 (1,730.59)
Cash and cash equivalents cash flow statement at beginning of period 3,819.53
Cash and cash equivalents cash flow statement at end of period 2,088.94


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,104.80
Reserves and surplus 4,395.77
Money received against share warrants 0.00
Total shareholders' funds 5,500.57
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
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
Total of Other long-term liabilities
Long-term provisions 192.04
Total non-current liabilities 1,446.42
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 22.48
Total Trade payable 26.35
Other current liabilities
1 Other current liabilities 225.86
Total of Other long-term liabilities 225.86
Short-term provisions 12.52
Total current liabilities 358.95
Total equity and liabilities 7,305.94
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 126.85
Producing properties
Intangible assets 38.32
Preproducing properties
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 2,974.18
ii Non-current investments 1,417.12
v Deferred tax assets (net) 146.20
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 81.73
Other non-current assets
1 Other non current assets 252.08
Total of Other non-current assets 252.08
Total non-current assets 4,871.31
Current assets
Current investments 0.00
Inventories 0.00
Trade receivables 202.16
Cash and cash equivalents 2,088.94
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 2.37
Other current assets
1 Othert current assets 141.16
Total of Other current assets 141.16
Total current assets 2,434.63
Total assets 7,305.94
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


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 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
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


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 02-09-2024
Amount Raised 3,034.68
Report filed for Quarter ended 31-03-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review None
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Capital Expenditure for building our infrastructure No 939.72 0.00 37.05 0.00
2 Investment in our suite of accelerators to enhance our service offerings No 652.80 0.00 652.80 0.00
3 Geographical expansion in Middle East and East Asia No 614.91 0.00 258.08 0.00
4 General Corporate Purposes No 717.25 0.00 717.25 0.00 In compliance with the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, and the Prospectus dated August 16, 2025, if the actual utilization towards any of the IPO objects, as defined therein, is lower than the proposed deployment, the balance shall be used for general corporate purposes. However, such utilization shall not exceed 25% of the gross proceeds from the IPO. In line with this, the Board, at its meeting held on July 30, 2025, approved the reallocation of the unutilized offer expenses amounting to 41.25 lakhs from the Offer Expenses category to the General Corporate Purposes category. Consequently, the revised allocation of funds under the General Corporate Purposes category amount to Rs. 758.50 lakhs. The funds allocated under the General Corporate Purposes category, post such revision, were fully utilized.
5 Offer Expenses No 110.00 0.00 110.00 0.00


Signatory Details

Name of signatory Mukesh Thumar
Designation of person Managing Director
Place Navi Mumbai
Date 22-05-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Paramatrix Technologies Limited Mukesh Thumar Managing Director & CEO Remuneration 109.86 Approved 23.25 2.92 2.92
2 Paramatrix Technologies Limited Bhavna Thumar Director Remuneration 28.31 Approved 2.89 0.46 0.46
3 Paramatrix Technologies Limited HCM Enterprises Partner Any other transaction Return on Investment 292.66 Approved 0.00 0.33 24.68
4 Paramatrix Technologies Limited Metasys Software Private Limited Subsidiary Sale of goods or services 100.00 Approved 2.63 0.00 0.00
5 Paramatrix Technologies Limited Paramatrix Technologies Ltd, Hongkong Subsidiary Sale of goods or services 150.00 Approved 32.52 0.00 0.00
6 Paramatrix Technologies Limited Kalpana Struct Con Private Limited Promoter Group Entity Any other transaction Rent and Reimbursement 85.80 Approved 40.71 7.65 0.31
7 Paramatrix Technologies Limited Kalpana Struct Con Private Limited Promoter Group Entity Any other transaction Deposit 1.00 Approved 0.00 1.00 1.00
Total value of transaction during the reporting period 102.00