Other Than Bank Details

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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-2025
Description of presentation currency	INR (in Actuals)
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	Manufacturing of Furniture
Start date and time of board meeting	09-May-2025 19:00:00
End date and time of board meeting	09-May-2025 20:20:00
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?	No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	No
(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	2025-03-06
Indicate Company website link for updated RPT policy of the Company	www.parinfurniture.com
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
COMPANY IS SME LISTED. FURTHER NO DEFAULT IN LOANS REPAYENT AND COMPANY HAS NOT ISSUED ANY DEBT SECURITIES. n n nCOMPANY BEING SME LISTED COMPANY. DISCLOSURE REGARDING RPT UNDER REGULATION 23(9) OF SEBI (LODR) 2015 IS APPLICABLE FROM 01/04/2025 I.E RPT DISCLOSURE WILL BE EFFECTIVE & NEED TO DISCLOSE FOR HALF YEAR ENDED ON 30/09/2025.

Financial Results — Other than Bank
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-Oct-2024	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	Standalone	Standalone
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	Revenue From Operations
	Revenue from operations	612511000	979566000
	Other income	977000	1612000
	Total Income	613488000	981178000
2	Expenses
(a)	Cost of materials consumed	171139000	335455000
(b)	Purchases of stock-in-trade	191467000	293883000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	4922000	-15153000
(d)	Employee benefit expense	66373000	107033000
(e)	Finance costs	15954000	33151000
(f)	Depreciation and amortisation expense	20260000	25779000
(g)	Other Expenses
1	Other Expenses	72105000	122654000
	Total other expenses	72105000	122654000
	Total expenses	542220000	902802000
3	Profit before exceptional and extraordinary items and tax	71268000	78376000
4	Exceptional items	-7327000	-7327000
5	Profit before extraordinary items and tax	63941000	71049000
6	Extraordinary items	0	0
7	Profit before tax	63941000	71049000
8	Tax Expense
	Current tax	19299000	20050000
	Deferred tax	637000	728000
	Total tax expenses	19936000	20778000
9	Net Profit Loss for the period from continuing operations	44005000	50271000
10	Profit (loss) from discontinuing operations before tax	0	0
11	Tax expense of discontinuing operations	0	0
12	Net profit (loss) from discontinuing operation after tax	0	0
13	Profit (loss) for period before minority interest	44005000	50271000
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period	44005000	50271000
17	Details of equity share capital
	Paid-up equity share capital	111180000	111180000
	Face value of equity share capital	10	10
18	Reserves excluding revaluation reserve		0
19	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	3.96	4.52
	Diluted earnings (loss) per share from continuing and discontinued operations	3.96	4.52
20	Debt equity ratio	0.0125	0.0125
21	Debt service coverage ratio	0.0444	0.0285
22	Interest service coverage ratio	0.0547	0.0336
23	Disclosure of notes on financial results	Textual Information(1)

Text Block
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 09.05.2025 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 October 1, 2024) : NIL Received during the half year from October 1, 2024 to March 31, 2025 : NIL Disposed during the half year from October 1,2024 to March 31, 2025 : NIL Pending as on March 31, 2025 : NIL 5 Parin Enterprises Limited has accquired 51% stake in Umerin Global Private Limited in October 2024 which is engaged in the business of automobile dealership of KIA India Private Limited. 6 In accordance with Accounting Standard-17 – “Segment Reporting” issued by the Institute of Chartered Accountants of India, the Company has identified its business segment Manufacturing of Furniture & Alied Items as primary reportable segment. The major and material activities of the company are restricted to only one geographical segment i.e. India, hence the secondary segment disclosures are also not applicable 7 The company has declared an Interim Dividend of Rs.0.20/- per equity share of face value Rs.10/- each i.e. 2% for the half year ended on 31st March 2025 8 The Financial Results for the year ended 31st March 2025 have been audited by statutory auditor of the company The Statutory auditor have given an unmodited opinion. 9 The Figures of standalone and Consolidated Financial statements of the half year ended on 31st March 2025 are the balancing figures between Audited figures for the year ended on 31st March 2025 year to date figures upto half year ended on September 2024.

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

Cash flow statement — indirect
A	Date of start of reporting period	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025
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	71049000
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	33151000
	Adjustments for depreciation and amortisation expense	25780000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for share-based payments	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	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 to profit (loss)	58931000
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	-82495000
	Adjustments for decrease (increase) in trade receivables	3389000
	Adjustments for decrease (increase) in other current assets	7080000
	Adjustments for increase (decrease) in trade payables	-15098000
	Adjustments for increase (decrease) in other current liabilities	17881000
	Adjustments for provisions	3383000
	Total adjustments for working capital	-65860000
	Total adjustments for reconcile profit (loss)	-6929000
	Net cash flows from (used in) operations	64120000
	Dividends received	0
	Interest paid	0
	Interest received	-1018000
	Income taxes paid (refund)	11154000
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items	51948000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) operating activities	51948000
4	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	5100000
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	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	149558000
	Proceeds from sales of intangible assets	0
	Purchase of intangible 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	1018000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items	-153640000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) investing activities	-153640000
	Cash flows from used in financing activities
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	-140349000
	Dividends paid	0
	Interest paid	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-35376000

	Net cash flows from (used in) financing activities before extraordinary items	104973000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) financing activities	104973000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	3281000
6	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	3281000
	Cash and cash equivalents cash flow statement at beginning of period	13759000
	Cash and cash equivalents cash flow statement at end of period	17040000

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	Standalone
	Equity and liabilities
1	Shareholders' funds
	Share capital	111180000
	Reserves and surplus	437571000
	Money received against share warrants
	Total shareholders' funds	548751000
2	Share application money pending allotment	0
3	Deferred government grants	0
4	Minority interest
5	Non-current liabilities
	Long-term borrowings	212317000
	Deferred tax liabilities (net)	0
	Foreign currency monetary item translation difference liability account	0
	Other long-term liabilities	502000
	Long-term provisions	4065000
	Total non-current liabilities	216884000
6	Current liabilities
	Short-term borrowings	290046000
	Trade Payables
	(A) Total outstanding dues of micro enterprises and small enterprises	39057000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	79227000
	Total Trade payable	118284000
	Other current liabilities	36691000
	Short-term provisions	23363000
	Total current liabilities	468384000
	Total equity and liabilities	1234019000
	Assets
1	Non-current assets
i	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	183875000
	Producing properties	0
	Intangible assets	500000
	Preproducing properties	0
	Property, Plant and Equipment capital work-in-progress	0
	Intangible assets under development or work-in-progress	0
	Total Property, Plant and Equipment and Intangible assets	184375000
ii	Non-current investments	45658000
v	Deferred tax assets (net)	2859000
vi	Foreign currency monetary item translation difference asset account	0
vii	Long-term loans and advances	0
viii	Other non-current assets	21137000
	Total non-current assets	254029000
	Current assets
	Current investments	0
	Inventories	516453000
	Trade receivables	406064000
	Cash and cash equivalents	17040000
	Bank balance other than cash and cash equivalents	0
	Short-term loans and advances	34229000
	Other current assets	6204000
	Total current assets	979990000
	Total assets	1234019000
	Disclosure of notes on assets and liabilities

Format for Reporting Segment 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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
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

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	M/S BHAVIN ASSOCIATES	Yes	31-Jul-2026

Signatory Details
Name of signatory
Designation of person
Place
Date

	Name	Name	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
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
Total value of transaction during the reporting period

INTEGRATED FILING — Other than Banks

General information about company

Financial Results — Other than Bank

Text Block

Remarks

Cash flow statement — indirect

Statement of Asset and Liabilities

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Details of Impact of Audit Qualification

Signatory Details

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)