5305552026-01-012026-03-315305552026-03-315305552025-03-315305552025-04-012026-03-315305552026-01-012026-03-31in-capmkt:OtherExpenses1Member5305552025-04-012026-03-31in-capmkt:OtherExpenses1Member5305552026-03-31OtherNoncurrentFinancialAssetsDomain15305552026-03-31OtherNoncurrentAssetsDomain15305552026-03-31OtherCurrentFinancialAssetsDomain15305552026-03-31OtherCurrentAssetsDomain15305552026-03-31OtherNoncurrentFinancialLiabilitiesDomain15305552026-03-31OtherCurrentFinancialLiabilitiesDomain15305552026-03-31OtherCurrentLiabilitiesDomain15305552026-01-012026-03-31in-capmkt:ReportableSegments1Member5305552026-01-012026-03-31in-capmkt:ReportableSegments2Member5305552025-04-012026-03-31in-capmkt:ReportableSegments1Member5305552025-04-012026-03-31in-capmkt:ReportableSegments2Member5305552026-01-012026-03-31in-capmkt:ReportableSegments1Member5305552026-01-012026-03-31in-capmkt:ReportableSegments2Member5305552025-04-012026-03-31in-capmkt:ReportableSegments1Member5305552025-04-012026-03-31in-capmkt:ReportableSegments2Member5305552026-01-012026-03-31in-capmkt:ReportableSegments1Member5305552026-03-31in-capmkt:ReportableSegments1Member5305552026-01-012026-03-31in-capmkt:ReportableSegments2Member5305552026-03-31in-capmkt:ReportableSegments2Member5305552026-01-012026-03-31in-capmkt:ReportableSegments1Member5305552026-03-31in-capmkt:ReportableSegments1Member5305552026-01-012026-03-31in-capmkt:ReportableSegments2Member5305552026-03-31in-capmkt:ReportableSegments2Member5305552026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15305552025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15305552026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares530555PARACABLESNOTLISTEDINE074B01023PARAMOUNT COMMUNICATIONS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-222026-05-18INRCroresQuarterlyFourth quarterMulti segment2026-05-2212:15:002026-05-2215:55:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated5733100000893000005822400000424060000001719000001040000007510000038200000918000000554780000027460000002746000006380000056000006940000002052000000000205200000-140000020380000061040000020.670.67000.670.67The aforesaid Consolidated Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 22nd May 2026 and approved by the Board of Directors at its meeting held on the same date. <BR> The consolidated financial results for the year ended March 31, 2026 have been audited by the statutory auditors of the Company. The statutory auditors have expressed an unmodified opinion. <BR> 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> 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> 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. <BR> 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. <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> 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. <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> 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. <BR> The consolidated financial results includes two reportable segments i.e. "Wires & Cables" and "Pipes". As per Annexure A attached. <BR> The figures of the previous year /periods have been regrouped/ rearranged wherever considered necessary to facilitate comparison.2025-04-012026-03-31AuditedConsolidated19133500000511000000196445000001425560000001608000004492000002122000001542000003604600000188366000008079000003000008082000002052000005500000210700000059750000000005975000002000000599500000610400000271703000001.961.96001.961.96Other Expenses918000000Other Expenses3604600000260090000001400000090000049950000050040000067800000317050000028491000000413400000047600000283500000310000023380000047020000000564900000811600000011286500000610400000717030000077807000007780700000185000006230000080800000316000003570000001481000001139200000106700000185940000019661000008560000031909000008780000055000007350000003357700000350580000011286500000other non current financial assets499500000Other non-current assets67800000Other current financial assets233800000Other current assets564900000Other non current financial liabilities62300000Other current financial liabilities85600000Other current liabilities87800000Wires and Cables5733100000Pipes0Wires and Cables19121700000Pipes64100000573310000019185800000052300000573310000019133500000Wires and Cables260400000Pipes0Wires and Cables507700000Pipes140000026040000050910000075100000212200000-89300000-511000000274600000807900000Wires and Cables11286500000Pipes011286500000011286500000Wires and Cables3505800000Pipes0350580000003505800000204800000259700000-209760000001000000-66900000005957000000372000000154200000010700000000-393000000497000008500000000-7380000000-1056400000-248200000000131700000-300000-38020000000110000001000000000001000005290000000000000000000000002080000000-50710000000900000000000-9051000000020480000000701200000-1861000000-18610000023370000047600000Remeasurement gain/(loss) of defined benefit plan-1800000-1800000Remeasurement gain/(loss) of defined benefit plan27000002700000-400000700000-14000002000000AuditedtrueP. Bholusaria & Co., Chartered Accountantstrue2029-03-31