5305552025-10-012025-12-315305552025-12-315305552025-04-012025-12-315305552025-10-012025-12-31in-capmkt:OtherExpenses1Member5305552025-04-012025-12-31in-capmkt:OtherExpenses1Member5305552025-10-012025-12-31in-capmkt:ReportableSegments1Member5305552025-10-012025-12-31in-capmkt:ReportableSegments2Member5305552025-04-012025-12-31in-capmkt:ReportableSegments1Member5305552025-04-012025-12-31in-capmkt:ReportableSegments2Member5305552025-10-012025-12-31in-capmkt:ReportableSegments1Member5305552025-10-012025-12-31in-capmkt:ReportableSegments2Member5305552025-04-012025-12-31in-capmkt:ReportableSegments1Member5305552025-04-012025-12-31in-capmkt:ReportableSegments2Member5305552025-10-012025-12-31in-capmkt:ReportableSegments1Member5305552025-12-31in-capmkt:ReportableSegments1Member5305552025-10-012025-12-31in-capmkt:ReportableSegments2Member5305552025-12-31in-capmkt:ReportableSegments2Member5305552025-10-012025-12-31in-capmkt:ReportableSegments1Member5305552025-12-31in-capmkt:ReportableSegments1Member5305552025-10-012025-12-31in-capmkt:ReportableSegments2Member5305552025-12-31in-capmkt:ReportableSegments2Member5305552025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15305552025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares530555PARACABLESNOTLISTEDINE074B01023PARAMOUNT COMMUNICATIONS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-06INRCroresQuarterlyThird quarterMulti segment2026-02-1213:00:002026-02-1216:05:00Not applicable2025-10-012025-12-31UnauditedConsolidated460920000048200000465740000034740000000-320000001433000005580000040100000872800000455400000010340000030000010370000032800000-39000002890000007480000000007480000036000007840000061040000020.250.25000.250.251. The aforesaid Consolidated 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 consolidated 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 unmodified opinion on these results. <BR> 3. These consolidated 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. The consolidated financial results of the Company and its subsidiaries have been prepared as per Ind AS 110 "Consolidated Financial Statements" as notified by the Ministry of Corporate Affairs. <BR> 5. 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> 6. 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> <BR> 7. 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> <BR> The figures of quarter ended 31st December, 2025 includes the results of Valens Technologies Private Limited upto 6th November, 2025. Therefore results of quarter ended 31st December, 2025 are not comparable with figures of quarter ended 30th September, 2025 and 31st December, 2024 respectively to that extent. <BR> <BR> Upon consolidation, the profit on account of cessation of wholly owned subsidiary, being the amount of difference between book value of Shares and carrying amount of investments in the books of accounts amounting to Rs. 0.03 Crores is disclosed as exceptional income. <BR> 8. 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> 9. The consolidated financial results includes two reportable segments i.e. "Wires & Cables" and "Pipes". As per Annexure A attached. <BR> 10. The figures of the previous year /periods have been regrouped/ rearranged wherever considered necessary to facilitate comparison. <BR> 2025-04-012025-12-31UnauditedConsolidated1340040000042170000013822100000100150000000-11100000345200000137100000116000000268660000013288800000533300000300000533600000141400000-10000014130000003923000000000392300000340000039570000061040000021.291.29001.291.29Other Expenses872800000Other Expenses2686600000Wires and Cables4604200000Pipes22000000Wires and Cables13388600000Pipes641000004626200000134527000001700000052300000460920000013400400000Wires and Cables110200000Pipes800000Wires and Cables247300000Pipes140000011100000024870000055800000137100000-48200000-421700000103400000533300000Wires and Cables10173100000Pipes010173100000010173100000Wires and Cables2597400000Pipes0259740000002597400000Remeasurement gain/ (loss) of defined benefit plan48000004800000Remeasurement gain/ (loss) of defined benefit plan45000004500000120000011000000036000003400000