PARAMATRIX2025-10-012026-03-31PARAMATRIX2026-03-31PARAMATRIX2025-03-31PARAMATRIX2025-04-012026-03-31PARAMATRIX2025-10-012026-03-31in-capmkt:OtherExpenses1MemberPARAMATRIX2025-04-012026-03-31in-capmkt:OtherExpenses1MemberPARAMATRIX2026-03-31OtherLongTermLiabilitiesDomain1PARAMATRIX2026-03-31OtherLongTermLiabilitiesDomain2PARAMATRIX2026-03-31OtherLongTermLiabilitiesDomain3PARAMATRIX2026-03-31OtherLongTermLiabilitiesDomain4PARAMATRIX2026-03-31OtherLongTermLiabilitiesDomain5PARAMATRIX2026-03-31OtherCurrentLiabilitiesDomain1PARAMATRIX2026-03-31OtherCurrentLiabilitiesDomain2PARAMATRIX2026-03-31OtherCurrentLiabilitiesDomain3PARAMATRIX2026-03-31OtherCurrentLiabilitiesDomain4PARAMATRIX2026-03-31OtherCurrentLiabilitiesDomain5PARAMATRIX2026-03-31OtherNoncurrentAssetsDomain1PARAMATRIX2026-03-31OtherNoncurrentAssetsDomain2PARAMATRIX2026-03-31OtherNoncurrentAssetsDomain3PARAMATRIX2026-03-31OtherNoncurrentAssetsDomain4PARAMATRIX2026-03-31OtherNoncurrentAssetsDomain5PARAMATRIX2026-03-31OtherCurrentAssetsDomain1PARAMATRIX2026-03-31OtherCurrentAssetsDomain2PARAMATRIX2026-03-31OtherCurrentAssetsDomain3PARAMATRIX2026-03-31OtherCurrentAssetsDomain4PARAMATRIX2026-03-31OtherCurrentAssetsDomain5PARAMATRIX2025-10-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares000000PARAMATRIXNOTLISTEDINE0S2W01018Paramatrix Technologies LimitedSMEEquity2025-04-012026-03-312026-05-222025-05-14INRLakhsHalf YearlyYearlySingle segmentIT enabled Services and Software Development Services2026-05-2215:10:002026-05-2215:45:00trueCash Flow IndirectDeclaration of unmodified opinion2025-10-012026-03-31AuditedConsolidated1476600001459300016225300000095017000675000607300066310000168075000-5822000-2661000-84830000-84830004362000-9067000-4705000-3778000000-37780000511000-326700011048000010-0.3-0.31. The Audited Consolidated Financial Results for the Half Year and the Financial Year ended 31st March, 2026 were reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on May 22nd, 2026. <BR> <BR> 2. The principal activity of the Company is to provide Information Technology (IT) Services for developing software applications and technology solutions for mid to large scale organizations and deployment of best of breed Business Solutions to top tier domestic and international clients, which constitute a single reportable segment. Therefore, Segment Reporting in terms of AS-17 is not applicable. <BR> <BR> 3. The Consolidated Financial Results includes Financial Statements of the following subsidiaries and step - down subsidiary of the Company: <BR> <BR> Name of Subsidiary Status <BR> Paramatrix Technologies Limited (Hong Kong) Wholly owned subsidiary <BR> Paramatrix PTE. Ltd, Singapore Wholly owned subsidiary <BR> Paramatrix Technologies KK (Japan) Step – Down Subsidiary <BR> (Subsidiary of Paramatrix Technologies Limited (Hong Kong)) <BR> Metasys Software Private Limited Subsidiary with 51% stake <BR> <BR> 4. These consolidated financial results have been prepared in accordance with Accounting Standards (AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued there under and in terms of the Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015 (the “Listing Regulations’). <BR> <BR> 5. During the period under audit, in compliance with the SEBI (Buy-Back of Securities) Regulations, 2018, the Company bought back 4,60,800 fully paid-up equity shares of a face value of Rs. 10/- each, representing 4% of the total issued and paid-up equity share capital of the Company as on 31st March 2025, at a price of Rs. 130/- per equity share, payable in cash, for an aggregate consideration of Rs. 599.04 Lakhs. <BR> <BR> 6. During the period under audit, the Company has acquired 51% stake in Metasys Software Private Limited, a domestic company, thereby expanding its group of subsidiaries. The consolidated financial results presented reflect the initial consolidation of Metasys Software Private Limited along with the Company's existing subsidiaries, including adjustments as per applicable accounting standards. The results of operations of a Metasys Software Private Limited are included in the consolidated financial statements as from the date on which parent-subsidiary relationship came in existence, in accordance with the relevant provisions of AS 21 “Consolidated Financial Statements”. <BR> <BR> 7. Pursuant to the Board approval dated 30th July, 2025, the Company has obtained term loan of Rs.1,400 lakhs availed from NKGSB Co-operative Bank Ltd., repayable in 120 equated monthly instalments (EMIs) as per the terms of the loan agreement for financing the purchase of office premises located at Delta Stellar, 22nd Floor, (2207 to 2216), Plot No. D-43/3 & D-43/4, TTC MIDC, Nerul, Navi Mumbai - 400706 from Noble Organics Private Limited, a company incorporated under the provisions of the Companies Act, 1956. The said transaction has been appropriately accounted for in the financial results, in line with Accounting standard 10 "Property, Plant and Equipment" (PPE), and the related borrowings have been appropriately recognised in the books of account. <BR> <BR> 8. The Statutory Auditors of the Company have expressed an Unmodified Opinion on the audited financial results for the year ended as on 31st March, 2026. <BR> <BR> 9. The Government of India has notified the implementation of four new Labour Codes effective from 21st November, 2025, consolidating and rationalizing 29 existing labour laws. The Group has assessed the financial implications arising therefrom and the impact of unrecognised past service cost amounting to Rs. 26.61 Lakhs pertaining to employees benefit expenses has been recognised and disclosed under "Exceptional Items" in the Consolidated Statement of Profit and Loss for the period ended 31 March 2026. <BR> <BR> 10. The figures for the half year ended March 31, 2026, being the balancing figures between the audited figures in respect of full financial year ended March 31, 2026 and the published unaudited year to date figures up to the 30th September 2025, being the date of the end of the half year of the Current Financial Year. The published unaudited year-to-date figures ended 30th September 2025 were subject to limited review by the Statutory Auditor. <BR> <BR> 11. The figures of previous periods are regrouped/rearranged wherever necessary to make them comparable with the current periods’ figures. <BR> <BR> 12. Basic and Diluted EPS have been calculated using the weighted average number of shares and are not annualised. <BR> <BR> 13. The figures in lakhs are rounded off to two decimals. <BR> <BR> 14. The Company has created an email Id i.e. cs@paramatrix.com for the purpose of registering complaints by the investors. <BR> <BR> Explanatory <BR> <BR> 1. Please note that under point No. 8 Tax Expenses, under sub head Current Tax the mentioned amount of Rs. 138.34 Lakhs for the Financial Year ended March 31, 2026, includes the Current Year tax amount of Rs. 136.00 Lakhs and the prior year tax amount of Rs. 2.34 Lakhs. Since there was no separate head to mention the bifurcation, both the amounts have been clubbed together. <BR> <BR> 2. Please note that under point No. 8 Tax Expenses, under sub head Current Tax the mentioned amount of Rs. 43.62 Lakhs for the Half Year ended March 31, 2026, includes the Current Year tax amount of Rs. 41.28 Lakhs and the prior year tax amount of Rs. 2.34 Lakhs. Since there was no separate head to mention the bifurcation, both the amounts have been clubbed together. <BR> <BR> <BR> <BR> <BR> <BR> <BR> 2025-04-012026-03-31AuditedConsolidated28848300037201000325684000000187307000832000118290009378400029375200031932000-26610002927100002927100013834000-9781000405300025218000000252180000866000260840001104800001002.342.34Other Expenses66310000Other Expenses9378400011048000052350700006339870000010408000125438000000363010001617390009422000387000237200027590002551300039070004160100084773500014120000038830000199582000813190002989040005838800019760000081730009046400047568900000307680003170890000237000239520003720460008477350001. The Audited Consolidated Financial Results for the Half Year and the Financial Year ended 31st March, 2026 were reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on May 22nd, 2026. <BR> <BR> 2. The principal activity of the Company is to provide Information Technology (IT) Services for developing software applications and technology solutions for mid to large scale organizations and deployment of best of breed Business Solutions to top tier domestic and international clients, which constitute a single reportable segment. Therefore, Segment Reporting in terms of AS-17 is not applicable. <BR> <BR> 3. The Consolidated Financial Results includes Financial Statements of the following subsidiaries and step - down subsidiary of the Company: <BR> <BR> Name of Subsidiary Status <BR> Paramatrix Technologies Limited (Hong Kong) Wholly owned subsidiary <BR> Paramatrix PTE. Ltd, Singapore Wholly owned subsidiary <BR> Paramatrix Technologies KK (Japan) Step – Down Subsidiary <BR> (Subsidiary of Paramatrix Technologies Limited (Hong Kong)) <BR> Metasys Software Private Limited Subsidiary with 51% stake <BR> <BR> 4. These consolidated financial results have been prepared in accordance with Accounting Standards (AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued there under and in terms of the Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015 (the “Listing Regulations’). <BR> <BR> 5. During the period under audit, in compliance with the SEBI (Buy-Back of Securities) Regulations, 2018, the Company bought back 4,60,800 fully paid-up equity shares of a face value of Rs. 10/- each, representing 4% of the total issued and paid-up equity share capital of the Company as on 31st March 2025, at a price of Rs. 130/- per equity share, payable in cash, for an aggregate consideration of Rs. 599.04 Lakhs. <BR> <BR> 6. During the period under audit, the Company has acquired 51% stake in Metasys Software Private Limited, a domestic company, thereby expanding its group of subsidiaries. The consolidated financial results presented reflect the initial consolidation of Metasys Software Private Limited along with the Company's existing subsidiaries, including adjustments as per applicable accounting standards. The results of operations of a Metasys Software Private Limited are included in the consolidated financial statements as from the date on which parent-subsidiary relationship came in existence, in accordance with the relevant provisions of AS 21 “Consolidated Financial Statements”. <BR> <BR> 7. Pursuant to the Board approval dated 30th July, 2025, the Company has obtained term loan of Rs.1,400 lakhs availed from NKGSB Co-operative Bank Ltd., repayable in 120 equated monthly instalments (EMIs) as per the terms of the loan agreement for financing the purchase of office premises located at Delta Stellar, 22nd Floor, (2207 to 2216), Plot No. D-43/3 & D-43/4, TTC MIDC, Nerul, Navi Mumbai - 400706 from Noble Organics Private Limited, a company incorporated under the provisions of the Companies Act, 1956. The said transaction has been appropriately accounted for in the financial results, in line with Accounting standard 10 "Property, Plant and Equipment" (PPE), and the related borrowings have been appropriately recognised in the books of account. <BR> <BR> 8. The Statutory Auditors of the Company have expressed an Unmodified Opinion on the audited financial results for the year ended as on 31st March, 2026. <BR> -0-0-0-0-0Other Current Liabilities25513000-0-0-0-0Goodwill65037000Other Non Current Assets25427000-0-0-0Other Current Assets23952000-0-0-0-00118290000-5251000022260002074900000-9415000201380000-263100010903000-21700010900003417800043323000634610009273200000023460000069272000006927200007063700000000011800020214300004939900000000151490000377900000-26912200000-2691220000001254380000000-62114000633240000063324000-1365260000-136526000453615000317089000AuditedtrueE A Patil and Associates LLPtrue2028-02-29