Paramount Cosmetics (India) Limited — Quarter and year ended 31st March 2026
Annexure – B (Internal Auditor appointment details)
| Sr. No. | DISCLOSURE REQUIREMENT | DETAILS |
|---|---|---|
| 1 | Reason for change viz., appointment, ~~resignation, cessation, removal, death or otherwise~~ | Appointment as the Internal Auditor of the Company. |
| 2 | Date of appointment / ~~cessation (as applicable)~~ & term of appointment | Appointed by the Board of Directors for the Financial Year 2026-27, on recommendation of the Audit Committee, at their respective meetings held on 08th May 2026. |
| 3 | Brief profile (in case of appointment) | Mr. Venkatesh P A is a qualified Chartered Accountant with over ten years of experience in this field of finance and accountancy. Since over the decade, Mr. Venkatesh P A has obtained rich experience in almost every field of Industry and Commerce like Direct and Indirect Taxation. |
| 4 | Disclosure of relationships between directors (in case of appointment of a director) | Not Applicable |
Statement of Audited Financial Results for the Quarter and Year Ended 31st March 2026 (Rs. in Lakhs)
| S No. | PARTICULARS | Quarter Ended 31-Mar-26 (Audited) | Quarter Ended 31-Dec-25 (Unaudited) | Quarter Ended 31-Mar-25 (Audited) | Year Ended 31-Mar-26 (Audited) | Year Ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | 279.14 | 523.40 | 597.86 | 2,139.47 | 2,038.01 | |
| (b) Other Income | 29.11 | 23.90 | 39.85 | 111.00 | 123.01 | |
| Total Income | 308.25 | 547.30 | 637.71 | 2,250.47 | 2,161.02 | |
| 2 | Expenses : | |||||
| (a) Cost of Material Consumed | – | – | – | – | – | |
| (b) Purchase of Stock-in-Trade | 14.10 | 251.65 | 539.82 | 1,277.79 | 1,733.14 | |
| (c) Change in Inventory of Finished goods, Work in Progress and Stock in Trade | 139.09 | 145.71 | (131.57) | 249.41 | (427.59) | |
| (d) Employees Benefits Expense | 44.60 | 46.42 | 77.05 | 221.79 | 245.76 | |
| (e) Finance Cost | 58.50 | 28.18 | 34.06 | 183.01 | 159.98 | |
| (f) Depreciation and Amortisation Expense | 11.58 | 11.67 | 12.90 | 46.28 | 54.99 | |
| (g) Other Expenses | 35.80 | 58.79 | 108.35 | 238.82 | 388.21 | |
| Total Expenses | 303.66 | 542.41 | 640.61 | 2,217.09 | 2,154.50 | |
| 3 | Profit Before Tax (1-2) | 4.58 | 4.89 | (2.90) | 33.38 | 6.52 |
| 4 | Tax Expense: | |||||
| Current Tax | 4.37 | 0.50 | (2.05) | 20.31 | – | |
| Deferred Tax | 2.82 | 0.98 | 3.25 | 4.92 | 6.93 | |
| Prior Period Taxes | 2.29 | – | (2.27) | 3.03 | (3.42) | |
| 5 | Profit/ (Loss) for the Period (PAT) 3-4 | (4.90) | 3.42 | (1.83) | 5.12 | 3.00 |
| 6 | Other Comprehensive Income (Net of Tax) | |||||
| (i) Items that will not be reclassified to Profit or Loss | ||||||
| – Remeasurement Gains / (losses) on defined benefit plans | 6.32 | 0.73 | (4.58) | 8.52 | 2.93 | |
| (ii) Income tax relating to items that will not be reclassified to Profit or Loss | ||||||
| – Remeasurement Gains / (losses) on defined benefit plans | (1.59) | (0.18) | 1.15 | (2.14) | (0.74) | |
| Total Other Comprehensive Income (Net of Tax) | 4.73 | 0.55 | (3.43) | 6.37 | 2.20 | |
| 7 | Total Comprehensive Income for the Period | (0.17) | 3.96 | (5.26) | 11.49 | 5.20 |
| 8 | Paid Up Equity Share Capital (Face/ Paid up value of Rs. 10) | 485.50 | 485.50 | 485.50 | 485.50 | 485.50 |
| 9 | Earning per Equity Share of Rs 10 each: | |||||
| Earnings per Equity Share – After extraordinary items: (Annualised) | (0.40) | 0.28 | (0.15) | 0.11 | 0.06 | |
| Basic and Diluted Earnings Per Share (EPS) (Annualised) | (0.40) | 0.28 | (0.15) | 0.11 | 0.06 |
Statement of Audited Assets and Liabilities as at 31st March 2026 (Rs. in Lakhs)
| S No. | Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| Non Current Assets | |||
| (a) Property, plant and equipment | 382.60 | 422.71 | |
| (b) Other Intangible Assets | 1,000.48 | 1,000.80 | |
| (c) Financial Assets | |||
| (i) Other financial assets | 0.71 | 1.56 | |
| (d) Deferred tax assets (net) | 36.49 | 43.55 | |
| Total Non Current Assets | 1,420.28 | 1,468.61 | |
| Current Assets | |||
| (a) Inventories | 1,874.09 | 2,123.51 | |
| (b) Financial Assets | |||
| (i) Trade receivables | 2.21 | 216.87 | |
| (ii) Cash and Cash Equivalents | 24.65 | 8.66 | |
| (iii) Bank Balances other than above | 124.18 | 136.77 | |
| (iv) Other financial assets | 40.13 | 58.63 | |
| (c) Other Current Assets | 32.81 | 34.83 | |
| Total Current Assets | 2,098.08 | 2,579.26 | |
| Total Assets | 3,518.35 | 4,047.87 | |
| II | EQUITY AND LIABILITIES | ||
| (1) | EQUITY | ||
| (a) Equity share capital | 485.50 | 485.50 | |
| (b) Other Equity | 1,562.54 | 1,551.05 | |
| Total Equity | 2,048.04 | 2,036.55 | |
| (2) | LIABILITIES | ||
| Non-current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 10.07 | 272.78 | |
| (ii) Other financial liabilities | 74.01 | 125.01 | |
| (b) Provisions | 16.64 | 20.50 | |
| (c) Other Non Current Liabilities | 333.00 | 10.00 | |
| Total Non Current Liabilities | 433.72 | 428.29 | |
| Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 228.70 | 866.30 | |
| (ii) Trade Payables | |||
| (a) Dues to micro and small enterprises | 64.71 | 32.57 | |
| (b) Dues to others | 65.91 | 149.77 | |
| (iii) Other Financial liabilities | 250.00 | – | |
| (b) Other current Liabilities | 216.27 | 340.87 | |
| (c) Provision | 129.04 | 61.87 | |
| (d) Current tax liabilities (net) | 81.97 | 131.65 | |
| Total Current liabilities | 1,036.59 | 1,583.03 | |
| Total – Liabilities | 1,470.31 | 2,011.32 | |
| Total Equity and Liabilities | 3,518.35 | 4,047.87 |