BSEResult4d ago · 5 Nov 2026, 04:43 pm

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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 profit before tax of Rs. 49.30 lakhs and a profit after tax of Rs. 39.20 lakhs. The earnings per equity share after extraordinary items was Rs. 1.61.

Analysis Scores

Earnings Impact8/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk5/10
Liquidity Impact9/10
Market Sentiment8/10

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Paramount Cosmetics India Ltd - 507970 - Results For Second Quarter And Half Year Ended 30.09.2026.

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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 - ( [Showing first 8,000 characters — download PDF for full document]