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DEFENCE AND SPACE TECHNOLOGIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-132026-05-09INRLakhsQuarterlyFourth quarterMulti segment2026-05-1312:00:002026-05-1314:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2023-02-09chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://parasdefence.com/uploads/policies/1732691363materiality-policy-for-related-party-transactions.pdffalsefalseThe Company has not defaulted on loans and debt securities.2026-01-012026-03-31AuditedStandalone12558000009690000013527000005403000002870000056900000108300000118000003890000021890000010038000003489000000348900000103800000-145000008930000002596000000000259600000-60000025900000040290000053.223.22003.223.222025-04-012026-03-31AuditedStandalone41654000001814000004346800000185640000011740000048700000434800000245000001528000006058000003240400000110640000001106400000284700000-101000002746000000831800000000083180000011000008329000004029000005641470000010.3210.320010.3210.32Other Expenses218900000Other Expenses605800000165100000084800000151700000031800000000659800000021800000139100000820700000181400000292140000014986000000327120000015590000085720000089200000105000000447850000029270000062698000009191200000402900000683310000072360000007236000000000006260000018490000024750000005800000040950000046750000070300000537800000105840000025000001090000000170770000019552000009191200000Other Financial Assets139100000Other non-current assets181400000Other Financial Assets105000000Other current assets292700000Lease Liabilities4500000Other Financial Liabilities65800000Other current liabilities1058400000Optics and Optronic System597600000Defence Engineering658200000Optics and Optronic System1991000000Defence Engineering21744000001255800000416540000012558000004165400000Optics and Optronic System143500000Defence Engineering221400000Optics and Optronic System881300000Defence Engineering4927000003649000001374000000118000002450000042000002431000003489000001106400000Optics and Optronic System3391100000Defence Engineering3117200000650830000026829000009191200000Optics and Optronic System254800000Defence Engineering12641000001518900000436300000195520000024500000-44000000-667800000000000157200000000152800000053700000000610000009440000014100000-49800000000-173000000-464900000641500000000333600000030790000064900000200000000000292000002854000000000000000000512600000406000000000815000000-56600000-2732000000000000000490000040300000133000000-120900000-179400000-1447000001500000-143200000299100000155900000Remeasurement (Gain)/Losses on Defined Benefit Plans-800000-800000Remeasurement (Gain)/Losses on Defined Benefit Plans15000001500000-200000400000-6000001100000Paras Defence and Space Technologies Limited******Paras Aerospace Private Limited******SubsidiaryAny other transactionRent6000000None4750003540000Rs. 60 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes security depositParas Defence and Space Technologies Limited******Paras Anti-Drone Technologies Private Limited******SubsidiaryAny other transactionRent1500000None6900007450000Paras Defence and Space Technologies Limited******Ayatti Innovative Private Limited******SubsidiaryAny other transactionRent4000000None60000710000Rs. 40 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes security deposit. Ayatti Innovative Private Limited ceased to be a subsidiary w.e.f. March 30, 2026Paras Defence and Space Technologies Limited******Quantico Technologies Private Limited******Wholly Owned SubsidiaryAny other transactionRent500000None60000710000Paras Defence and Space Technologies Limited******Mechtech Thermal Private Limited******SubsidiaryAny other transactionRent6000000None396000019440000Paras Defence and Space Technologies Limited******Controp-Paras Technologies Private Limited******AssociateAny other transactionRent500000None60000710000Paras Defence and Space Technologies Limited******DefSpace Technologies Private Limited******Director is a member/ Director's Relative is a Director/ Director's Relative is a MemberAny other transactionRent1500000None1500001770000Paras Defence and Space Technologies Limited******Paras Aerospace Private Limited******SubsidiaryAny other transactionSecurity Deposit6000000None75000-300000-225000Rs. 60 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes rentParas Defence and Space Technologies Limited******Ayatti Innovative Private Limited******SubsidiaryAny other transactionSecurity Deposit4000000None470000-500000-30000Rs. 40 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes rent. Ayatti Innovative Private Limited ceased to be a subsidiary w.e.f. March 30, 2026Paras Defence and Space Technologies Limited******Paras Aerospace Private Limited******SubsidiaryAny other transactionInterest Received on Loan / ICD300000000None295900015600004084000Rs. 3000 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes Loan/ICDParas Defence and Space Technologies Limited******Paras Anti-Drone Technologies Private Limited******SubsidiaryAny other transactionInterest Received on Loan / ICD250000000None33500008280000Rs. 2500 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes Loan/ICDParas Defence and Space Technologies Limited******Ayatti Innovative Private Limited******SubsidiaryAny other transactionInterest Received on Loan / ICD50000000None122100022250001206000Rs. 500 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes Loan/ICD. Ayatti Innovative Private Limited ceased to be a subsidiary w.e.f. March 30, 2026Paras Defence and Space Technologies Limited******Quantico Technologies Private Limited******Wholly Owned SubsidiaryAny other transactionInterest Received on Loan / ICD50000000None8800044000119000Rs. 500 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes Loan/ICDParas Defence and Space Technologies Limited******Mechtech Thermal Private Limited******SubsidiaryAny other transactionInterest Received on Loan / ICD150000000None15930003798000203000Rs. 1500 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes Loan/ICDParas Defence and Space Technologies Limited******Paras Aerospace Private Limited******SubsidiaryAny other transactionLoan / ICD300000000None209450004235000063295000Inter-corporate deposit0.12On or before 31.03.2027 and 31.03.2028UnsecuredWorking Capital RequirementRs. 3000 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes interest on Loan/ICDParas Defence and Space Technologies Limited******Paras Anti-Drone Technologies Private Limited******SubsidiaryAny other transactionLoan / ICD250000000None-42700000427000000Inter-corporate deposit0.12On or before 31.03.2026 and 31.03.2027UnsecuredWorking Capital RequirementRs. 2500 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes interest on Loan/ICDParas Defence and Space Technologies Limited******Ayatti Innovative Private Limited******SubsidiaryAny other transactionLoan / ICD50000000None-81500002044000012290000Inter-corporate deposit0.12On or before 31.03.2027UnsecuredWorking Capital RequirementRs. 500 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes interest on Loan/ICD. Ayatti Innovative Private Limited ceased to be a subsidiary w.e.f. March 30, 2026Paras Defence and Space Technologies Limited******Quantico Technologies Private Limited******Wholly Owned SubsidiaryAny other transactionLoan / ICD50000000None90000011000002000000Inter-corporate deposit0.12On or Before 31.03.2027 and 31.03.2028UnsecuredWorking Capital RequirementRs. 500 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes interest on Loan/ICDParas Defence and Space Technologies Limited******Mechtech Thermal Private Limited******SubsidiaryAny other transactionLoan / ICD150000000None-341000004495000010850000Inter-corporate deposit0.12On or before 31.03.20278UnsecuredWorking Capital RequirementRs. 1500 Lakhs i.e. value of Related Party Transaction as approved by the Audit Committee also includes interest on Loan/ICDParas Defence and Space Technologies Limited******Ayatti Innovative Private Limited******SubsidiaryAny other transactionDisinvestmentNone-69920000699200000Ayatti Innovative Private Limited ceased to be a subsiidary w.e.f. March 30, 2026Paras Defence and Space Technologies Limited******Paras Anti-Drone Technologies Private Limited******SubsidiaryAny other transactionCorporate Garauntee100000000None13050003000000Paras Defence and Space Technologies Limited******Opel Technologies Pte. Limited******Wholly Owned SubsidiarySale of goods or services1500000000None819340009565000044378000Rs. 15,000 lakhs also includes advance for purchase of goods or services/ sales of goods or servicesParas Defence and Space Technologies Limited******Controp-Paras Technologies Private Limited******AssociateAdvance2930000000None13910000-348857000-334947000Rs. 29,300 lakhs also includes advance for purchase of goods or services/ sales of goods or servicesParas Defence and Space Technologies Limited******Paras Anti-Drone Technologies Private Limited******SubsidiaryPurchase of goods or services300000000None11950007050000Paras Defence and Space Technologies Limited******Opel Technologies Pte. Limited******Wholly Owned SubsidiaryAdvance1500000000None-182900018290000Rs. 15,000 lakhs also includes advance for purchase of goods or services/ sales of goods or servicesParas Defence and Space Technologies Limited******Munjal Sharad Shah******Managing Director and PromoterRemuneration10800000None4200000-1893000479000Paras Defence and Space Technologies Limited******Anish Hemant Mehta******Relative of Managing Director and Part of Promoter GroupAny other transactionSalary7200000None1200000-950000-183000Paras Defence and Space Technologies Limited******Ami Munjal Shah******Spouse of Managing Director and Part of Promoter GroupAny other transactionSalary6000000None3000000-793000-166000Paras Defence and Space Technologies Limited******Sharad Virji Shah******Chairman & Non-Executive Director and PromoterAny other transactionDirector Sitting Fees1200000None450000-68000-68000Paras Defence and Space Technologies Limited******DefSpace Technologies Private Limited******Director is a member/ Director's Relative is a Director/ Director's Relative is a MemberAdvance300000000None176150001261000030225000Rs. 3000 lakhs also includes advance for purchase of goods or services/ sales of goods or servicesParas Defence and Space Technologies Limited******Paras Anti-Drone Technologies Private Limited******SubsidiaryInvestment300000000None110062000143686000253748000Paras Defence and Space Technologies Limited******Mechtech Thermal Private Limited******SubsidiaryInvestment90000000None59413000059413000Paras Defence and Space Technologies Limited******Anushka Shah******Relative of Managing Director and Part of Promoter GroupAny other transactionSalary2000000None600000-100000-100000Paras Defence and Space Technologies Limited******Himanshi Thermal Solutions Private Limited******AssociateInvestment10000000None49000049000Paras Defence and Space Technologies Limited******PARAS HEVEN ADVANCED DRONES PRIVATE LIMITED******SubsidiaryInvestment10000000None51000051000Paras Defence and Space Technologies Limited******PARAS HEVEN ADVANCED DRONES PRIVATE LIMITED******SubsidiaryAny other transactionRent10000000None5500000Paras Defence and Space Technologies Limited******Paras Anti-Drone Technologies Private Limited******SubsidiarySale of goods or services300000000None1748600000Paras Defence and Space Technologies Limited******PARAS HEVEN ADVANCED DRONES PRIVATE LIMITED******SubsidiaryAny other transactionLoan / ICD10000000None3000000300000Inter-corporate deposit0.12On or Before 31.03.2028UnsecuredWorking Capital RequirementThe omnibus approval of ₹100 lakhs for Loan/ICD also includes the interest on loan/ICDParas Defence and Space Technologies Limited******PARAS HEVEN ADVANCED DRONES PRIVATE LIMITED******SubsidiaryAny other transactionInterest Received on Loan / ICD10000000None100001000The omnibus approval of ₹100 lakhs for interest of Loan/ICD also includes loan/ICDParas Defence and Space Technologies Limited******DefSpace Technologies Private Limited******Director is a member/ Director's Relative is a Director/ Director's Relative is a MemberSale of fixed assets5600000None556800000Paras Defence and Space Technologies Limited******DefSpace Technologies Private Limited******Director is a member/ Director's Relative is a Director/ Director's Relative is a MemberAny other transactionPurchase of shares of Himanshi Thermal Solutions Private Limited10000000None4900000Paras Defence and Space Technologies Limited******Controp-Paras Technologies Private Limited******AssociateSale of goods or services2930000000None1165290000123594000Rs. 29,300 lakhs also includes advance for purchase of goods or services/ sales of goods or servicesParas Defence and Space Technologies Limited******Kaajal Harsh Bhansali******Relative of Director and Part of Promoter GroupAny other transactionSalary4800000None600000-473000-100000315929000AuditedtrueChaturvedi and Shah LLP Chartered Accountantstrue2026-06-30