5305552025-10-012025-12-315305552025-04-012025-12-315305552025-10-012025-12-31in-capmkt:OtherExpenses1Member5305552025-04-012025-12-31in-capmkt:OtherExpenses1Member5305552025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15305552025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares530555PARACABLESNOTLISTEDINE074B01023PARAMOUNT COMMUNICATIONS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-06INRCroresQuarterlyThird quarterSingle segmentWires and Cables2026-02-1213:00:002026-02-1216:05:00Not applicablefalsefalseNot Applicabe2025-10-012025-12-31UnauditedStandalone460420000048900000465310000034899000000-5020000014300000055600000399000008714000004549600000103500000010350000032800000-39000002890000007460000000007460000036000007820000061040000020.240.24000.240.241. The aforesaid Standalone Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 12th February, 2026 and approved by the Board of Directors at its meeting held on the same date. <BR> 2. The Statutory Auditors have carried out Limited Review of the standalone financial results of the Company for the quarter and nine months ended December 31, 2025 under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors have expressed an <BR> unmodified opinion on these results. <BR> 3. These standalone financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. <BR> 4. Other income for the nine months ended 31st December, 2025 includes Rs.27.82 crores on account of amount received upon maturity of keyman insurance policies with Life Insurance Corporation of India. <BR> 5. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (Collectively referred to as “New Labour Code”) - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the company has presented such incremental impact under “Employee Benefits Expense” in the statement of profit and loss for the period ended December 31, 2025. <BR> <BR> The incremental impact consisting of “increase in gratuity expense of Rs. 2.34 Crores” and “increase in leave encashment expense of Rs. 0.18 Crores” primarily arises due to change in wage definition. The impact of gratuity and earned leave is calculated on the basis of actuarial valuation. The company continues to monitor the finalisation of central/ state rules and further government clarifications and will account for any additional impact as required. <BR> 6. During the quarter and nine months ended on 31st December, 2025, the company has divested its entire share holding in its wholly owned subsidiary, Valens Technologies Private Limited on 6th November, 2025. Other income includes Profit of Rs. 0.08 Crores on such divestment. Accordingly, Valens Technologies Private Limited ceased to be subsidiary of the company with effect from 6th November, 2025. <BR> 7. During the quarter, on 10.12.2025, the company has allotted 1,76,886 equity shares of Rs. 2/- each at a premium of Rs. 3/- each to employees on receipt of money upon exercise of option for ESOP as per ESOP Scheme. Consequent upon the allotment of shares as mentioned above, the paid up equity share capital of the company has increased from 30,50,32,928 equity shares of Rs 2/- each to 30,52,09,814 equity shares of Rs. 2/- each. <BR> 8. There are no separate reportable segments as per the Indian Accounting Standard (Ind AS-108) on segment reporting. <BR> 9. The figures of the previous year /periods have been regrouped/ rearranged wherever considered necessary to facilitate comparison.2025-04-012025-12-31UnauditedStandalone1338860000042840000013817000000100507000000-458000003428000001352000001135000002682100000132785000005385000000538500000141400000-10000014130000003972000000000397200000340000040060000061040000021.31.3001.31.3Other Expenses871400000Other Expenses2682100000Remeasurement gain/ (loss) of defined benefit plan48000004800000Remeasurement gain/ (loss) of defined benefit plan45000004500000120000011000000036000003400000