BSEBoard Meeting4d ago · 5 Nov 2026, 04:32 pm
Enclosed
Paramount Cosmetics India Ltd · 507970
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Paramount Cosmetics India Ltd announced its unaudited financial results for the second quarter and half year ended 30th September 2026. The company reported a total income of Rs. 752.00 lakhs and a profit before tax of Rs. 49.30 lakhs. The net profit for the period was Rs. 39.20 lakhs. The company also reported a total comprehensive income of Rs. 40.40 lakhs.
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Earnings Impact8/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact9/10
Market Sentiment8/10
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Paramount Cosmetics India Ltd - 507970 - Board Meeting Outcome for Outcome Of Board Meeting Held On 05.11.2026 At 03:00 PM (IST)
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To PARAMOUNT
The Department of Corporate Services Rising beyond imagination
BSE Limited
1‘ Floor, P.J. Towers,
Dalal Street
Mumbai-400001
Dear Sir/Madam,
Sub: Outcome of the 06" Meeting of the Board of Directors for the FY 2026-27 held on 05" November
2026
Ref: Scrip ID: PARMCOS-B;: Scrip Code: 507970
As already intimated vide our letter dated 28 October 2026 and pursuant to the provisions of Regulation 30
and 33, read with Schedule III Para A of Part A of SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, please be informed that the Board of Directors of the Company met today, and the
meeting commenced at 03:00 PM and concluded at 03:55 PM. In this meeting, the Board has considered,
approved, and taken on record the following:
1. To take note and record the Quarterly compliances for the second quarter and half year ended 30%
September 2026, as per SEBI (LODR), 2015 and other statutory compliances;
2. To consider and approve the unaudited financial results for the second quarter and half year ended 30%
September 2026 along with the limited review report;
A copy of Statement of Unaudited Financial Results along with Auditor’s Limited Review Report thereon
for the 2"4 quarter and half yearly ended 30th September 2026, as required under Regulation 33 of the SEBI
(Listing Obligations and Disclosure Requirements) Regulations, 2015, is enclosed herewith for your record
and reference.
The said results will be duly published in the newspaper as required under Regulation 47 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015 and will be uploaded on the website of the
Company (www.parammount.com).
Kindly take the aforesaid information on record and oblige.
Thanking You,
Yours faithfully,
For Paramount Cosmetics (India) Limited
Managing Director
DIN: 01603345
Date: 05.11.2026
Place: Bangalore
PARAMOUNT COSMETICS (INDIA) LIMITED
CIN: L24240GJ1985PLC008282
Regd. Office: Plot No. 165/B-15 & 16, 2 Phase G.LD.C, Vapi, District Valsad, Gujarat - 396195
Corp. office:902-904, 9thFloor, Prestige Meridian-1,29M.G.Road,Bangalore—560001
Tel: 080-25320870 / 71 / 25327357
Email: compliance@parcos.in
website; www, parammount.com
PARAMOUNT
Rising beyond imagination
PARAMOUNT COSMETICS (INDIA) LIMITED
CIN No : L24240GJ1985PLC008282
Registered Office : Plot No:165/B-15&16, 2nd Phase ,G I D C,VAPI, District Valsad, Gujarat-396195
UNAUDITED STATEMENT OF ASSETS AND LIABILITIES AS AT 30TH SEPTEMBER, 2026
Particulars As at September 30, 2026 As at March 31, 2026
Non Current Assets
(a) Property, plant and equipment 382.60
Other in assets 1,000.48
(c) Financial assets .
Other financial assets 0.71
Deferred tax assets 36.49
otal Non Current Assets 1,420.28
Current Assets
a) Inventories 1,874.09
Financial assets
Trade receivables a2)
Cash and cash 24.65
Bank balances other than above 124.18
Other financial assets 40.13
c) Other current assets 32.81
otal Current Assets
TOTAL - ASSETS
AND LIABILITIES
share
Other
Total
LIABILITIES
Non Current Liabilities
a) Financial liabilities
Other financial liabilities
Provisions
c) Other non current liabilities
Total Non Current Liabilities
Current Liabilities
a) Financial liabilities
Trade
Dues to micro and small enterprises
Dues to others
Other financial liabilities
Other current liabilities
c) Provisions
d) Current tax liabilities (net
Total Current liabilities
Total Liabilities
TOTAL AND LIABILITIES
For and on behalf of the Board of Directors
PARAMOUNT COSMETICS (INDIA) LIMITED
Managing Director
(DIN 01603345)
Place : Bangalore
Date : 05th November 2026
PARAMOUNT
Rising beyond imagination
PARAMOUNT COSMETI CS (INDIA) LIMITED
Registered Office: 165/B-15&16, 2nd Phase, GIDC, Vapi, District Valsad, Gujarat - 396195
CIN: L24240GJ1985PLC008282
UNAUDITED FINANCIAL RESULTS FOR THE QUARTER/ HALF YEAR ENDED 30TH SEPTEMBER, 2026
(Rs. In Lakhs)
a PARTICULARS Quarter Ended Half YearEnded |Year Ended
30-Sep-26 | 30-Jun-26 | 30-Sep-25] 30-Sep-26 | 30-Sep-25 | 31-Mar-26
(Unaudited) Unaudited|Unaudited] (Unaudited) (Unaudited) (Audited)
1 Income
(a) Revenue from Operation 277.79 336.23 869.23 614.02} 1,336.93] 2,139.47
(b) Other Income 78.40 59.58 22.93 137,98 98.00 111.00
Total Income 356.19 395.81 892.16 752.00 1,394.92} 2,250.47
2 Expenses ; -
(a) Cost of material consumed. : : 7 =
(b) Purchase of Stock-in-trade 72.62 102.32 732.44 174.94| 1,012.04} 1,277.79
fe Change uvnwentoneoy Gniehed goods, ‘werk in 133.85] 183.45| (38.33) 31730} (35.39)| 249.41
progress and stock in trade
(d) Employees benefits expense 55.00 48.38 59.19 103.38 130.77 221,79
(e) Finance Cost 3.56 8.81 29.71 12.37 96.32 183.01
(f) Depreciation and Amortisation expense 0.11 9.25 11.62 9.36 23.03 46.28
(g) Other Expenses 48.20 37.15 74,69 85.35 144.24 238.82
Total Expenses 313.34 389.36 869.32 702.70 | 1,371.02] 2,217.09
3 Profit Before Tax (1-2) 42.85 6.45 22.84 49.30 23.90 33,38
4 Tax Expense:
Current Tax - . 9.88 - 15,44 20.31
Deferred Tax 21.28 0.98 0.31 22.26 1.12 4.92
Prior Period Taxes (5.58) (6.58) - (12.16) 0.74 3.03
5 Profit/ (Loss) for the Period (PAT) 3-4 27.15 12.05 12.65 39.20 6.60 5.12
6 Other Comprehensive Income (Net of Tax)
A (i) Items that will not be reclassified to profit or loss
- Remeasurement Gains/ (losses) on defined benefit plans 0.80 0.80 0.73 1.60 1.47 8.52
(ii) Income tax relating to items that will not be reclassified to .
profit or loss
- Remeasurement Gains/ (losses) on defined benefit plans (0.20) (0.20) (0.18) (0.40) (0.37) (2.14)
Total Other Comprehensive Income (Net of Tax) 0.60 0.60 0.55 1,20 1,10 6.37
7 Total Comprehensive Income for the period 27.75 12.65 13.20 40.40 7.70 11.49
Paid Up equity share capital
8 (Face/Paid up-valueof Rs. 10 ) 485.50 485.50 485.50 485.50 485.50 485.50
9 Earnings per Equity Share - After extraordinary items : 2.24 0.99 1.04 1.61 0.27 041
(Annualised) :
Basic and Diluted Earnings Per Share (EPS) 2.24 0.99 1.04 161 0.27 011
(Annualised)
For and on behalf of the Board of Directors
PARAMOUNT COSMETICS (INDIA) LIMITED
Hiitesh Topiiwaalla
Managing Director
(DIN 01603345)
Place : Bangalore
Date ; 05th November 2026
O/ :
= ( Bangalore)=
4 B S\ N OY) loa
PARAMOUNT
Rising beyond imagination
PARAMOUNT COSMETI CS (INDIA) LIMITED
Registered Office: 165/B-15&16, 2nd Phase, GID C, Vapi, District Valsad, Gujarat - 396195
CIN: L24240GJ1985PLC008282
UNAUDITED STATEMENT OF CASH FLOW FOR THE HALF YEAR ENDED 30TH SEPTEMBER, 2026
(Rs. In Lakhs)
‘ For the half yearended | For the year ended March
Particulars September 30, 2026 31, 2026
Cash Flow from operating activities
Profit/(Loss) before tax 49,29 33,38
Adjustments for non-cash items:
Depreciation / Amortization 9.36 46,28
Balances Written back (57.68) (90.60)
Balances Written off - 12,56
Profit on sale of Fixed Assets (77,00) (1.95)
Finance costs 12,37 183,01
Rental Income (2.25) (9.00)
Interest Income (0.04) (4.95)
Defined benefit plans (OCI) 1.60 8.52
Operating Profit before working capital changes (64.35) 177,24
Movements in working Capital :
(Decrease) / Increase in Trade payables (85.87) (51.71)
(Decrease) / Increase Other current financial liabilities (250.00) 250,00
(Decrease) / Increase in other current liabilities (4.74) (46,57)
(Decrease) / Increase in short-term provisions (12.14) 67.17
(Decrease) / Increase in Non Current Provisions 0.69 (3.86)
(Decrease) / Increase in other non current financial liabilities (10.00) (51,00)
(Decrease) / Increase in Other Non current liabilities (326.00) 323.00
Decrease / (Increase) in Other non current financial assets - 0.85
Decrease / (Increase) in inventories 317,30 249,41
Decrease / (Increase) in trade receivables 0.74 214.66
Decrease / (Increase) in other current financial assets 19.44 18.50
Decrease / (Increase) in Other current assets 12.49 2.02
Cash generated from/ (used in) Operations (402.44) 1,149.70
Direct Taxes Paid (Net of Refunds) 3.11 (73.03)
Net cash flow from / (used in) operating activities(A) (399.33) 1,076.67
Cash Flow from investing activities
Purchase of Fixed Assets - (
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