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The statutory auditors have expressed an unmodified opinion. <BR> 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.During the year, 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.Other income for the year ended 31st March, 2026 includes Rs. 27.83 crores on account of amount received upon maturity of keyman insurance policies with Life Insurance Corporation of India. <BR> 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 quarter ended 31st March, 2026 and for the year ended 31st March, 2026. 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.During the year, 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.There are no separate reportable segments as per the Indian Accounting Standard (Ind AS-108) on segment reporting.The figures of the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto third quarter of the respective financial year which were subject to limited review by the auditor.The figures of the previous year /periods have been regrouped/ rearranged wherever considered necessary to facilitate comparison.2025-04-012026-03-31AuditedStandalone191216000005177000001963930000014291400000012600000044680000021030000015160000036001000001882620000081310000008131000002052000005500000210700000060240000000006024000002000000604400000610400000271703000001.971.97001.971.97Other Expenses918000000Other Expenses3600100000260090000001400000090000049950000050040000067800000317050000028491000000413400000047600000283500000310000023380000047020000000564900000811600000011286500000610400000717030000077807000007780700000185000006230000080800000316000003570000001481000001139200000106700000185940000019661000008560000031909000008780000055000007350000003357700000350580000011286500000other non current financial assets499500000Other non-current assets67800000Other current financial assets233800000Other current assets564900000Other non current financial liabilities62300000Other current financial liabilities85600000Other current liabilities87800000203200000170400000-2111100000089100000-8000000-102100000006105000000355000000151600000270000010700000000-393000000543000008500000-6780000000-100000000-1101400000-2883000000001317000000-420000000001100000010000000000010000052860000000000000000000000025400000019800000-482300000009000000000092210000000020600000000717000000-1853000000-18530000023290000047600000Remeasurement gain/(loss) of defined benefit plan-1800000-1800000Remeasurement gain/(loss) of defined benefit plan27000002700000-40000070000000-14000002000000Paramount Communications Limited******Valens Technologies Private Limited******Wholly Owned SubsidiaryAny other transactionLease Rental receieved6500000Approved000Paramount Communications Limited******Valens Technologies Private Limited******Wholly Owned SubsidiaryPurchase of goods or services175000000Approved1670000000Paramount Communications Limited******Valens Technologies Private Limited******Wholly Owned SubsidiarySale of goods or services175000000Approved40000000Paramount Communications Limited******Valens Technologies Private Limited******Wholly Owned SubsidiaryLoan200000000Approved0890000000Paramount Communications Limited******Valens Technologies Private Limited******Wholly Owned SubsidiaryInterest received18000000Approved700000112000000Paramount Communications Limited******Sanjay Aggarwal******Key Management Personnel of the CompanyAny other transactionShort Term Employee Benefit0NA900000000Paramount Communications Limited******Sanjay Aggarwal******Key Management Personnel of the CompanyAny other transactionPost Employement Benefit0NA30000000Paramount Communications Limited******Sandeep Aggarwal******Key Management Personnel of the CompanyAny other transactionShort Term Employee Benefit0NA910000000Paramount Communications Limited******Sandeep Aggarwal******Key Management Personnel of the CompanyAny other transactionPost Employement Benefit0NA40000000Paramount Communications Limited******Shambhu Kumar Agarwal******Key Management Personnel of the CompanyAny other transactionShort Term Employee Benefit0NA240000000Paramount Communications Limited******Shambhu Kumar Agarwal******Key Management Personnel of the CompanyAny other transactionPost Employement Benefit0NA10000000Paramount Communications Limited******Nitin Gupta******Key Management Personnel of the CompanyAny other transactionShort Term Employee Benefit0NA130000000Paramount Communications Limited******Vijay Maheshwari******Key Management Personnel of the CompanyAny other transactionSitting Fees0NA80000000Paramount Communications Limited******Harish Pal Kumar******Key Management Personnel of the CompanyAny other transactionSitting Fees0NA60000000Paramount Communications Limited******Sanjay Kumar Srivastava******Key Management Personnel of the CompanyAny other transactionSitting Fees0NA30000000Paramount Communications Limited******Anjali Verma******Key Management Personnel of the CompanyAny other transactionSitting Fees0NA30000000Paramount Communications Limited******Dhruv Aggarwal******Relative of Key Management Personnel of the CompanyAny other transactionShort Term Employee Benefit0NA340000000Paramount Communications Limited******Dhruv Aggarwal******Relative of Key Management Personnel of the CompanyAny other transactionPost Employement Benefit0NA10000000Paramount Communications Limited******Parth Aggarwal******Relative of Key Management Personnel of the CompanyAny other transactionShort Term Employee Benefit0NA340000000Paramount Communications Limited******Parth Aggarwal******Relative of Key Management Personnel of the CompanyAny other transactionPost Employement Benefit0NA10000000Paramount Communications Limited******Tushar Aggarwal******Relative of Key Management Personnel of the CompanyAny other transactionShort Term Employee Benefit0NA340000000Paramount Communications Limited******Tushar Aggarwal******Relative of Key Management Personnel of the CompanyAny other transactionPost Employement Benefit0NA1000000052900000AuditedtrueP. Bholusaria & Co., Chartered Accountantstrue2029-03-31