Parmeshwar Metal Limited — Half Year and Year ended March 31, 2026
Audited Statement of Audited Financial Results for Half year and Year ended March 31, 2026 (INR in Lacs)
| Particulars | Half Year Ended | Year Ended |
|---|---|---|
| 31-Mar-26 (Audited) | 31-Mar-25 (Audited) | |
| 30-Sep-25 (Unaudited) | March 31, 2026 (Audited) | |
| March 31, 2025 (Audited) | ||
| I Revenue | ||
| Revenue From Operations | 1,12,770.38 | 75,138.63 |
| 84,523.78 | 1,97,294.16 | |
| 1,38,243.37 | ||
| II Other Income | 220.66 | 140.72 |
| 102.06 | 322.72 | |
| 267.70 | ||
| III Total income (I + II) | 1,12,991.04 | 75,279.35 |
| 84,625.84 | 1,97,616.88 | |
| 1,38,511.07 | ||
| IV EXPENSES | ||
| (a) Cost of Materials Consumed | 1,08,452.82 | 72,340.81 |
| 83,302.26 | 1,91,755.08 | |
| 1,34,559.09 | ||
| (b) Changes in Inventories of Finished Goods, Stock-in-Trade and By-Product | (365.06) | 598.35 |
| (1,273.31) | (1,638.37) | |
| 30.86 | ||
| (c) Employee Benefit Expense | 137.85 | 138.40 |
| 106.04 | 243.89 | |
| 196.59 | ||
| (d) Finance Costs | 108.47 | 89.16 |
| 58.42 | 166.89 | |
| 190.75 | ||
| (e) Depreciation and Amortisation Expense | 55.53 | 48.09 |
| 54.73 | 110.26 | |
| 95.21 | ||
| (f) Other Expenses | 1,460.35 | 1,152.84 |
| 1,175.97 | 2,636.32 | |
| 1,948.20 | ||
| Total Expenses | 1,09,849.96 | 74,367.65 |
| 83,424.11 | 1,93,274.07 | |
| 1,37,020.70 | ||
| V Profit Before Exceptional And Extraordinary Items And Tax (III – IV) | 3,141.08 | 911.70 |
| 1,201.73 | 4,342.81 | |
| 1,490.37 | ||
| VI Exceptional Items | – | (1.25) |
| – | – | |
| (1.25) | ||
| VII Profit Before Extraordinary Items and Tax (V – VI) | 3,141.08 | 912.95 |
| 1,201.73 | 4,342.81 | |
| 1,491.62 | ||
| VIII Prior Period Item | – | – |
| – | – | |
| – | ||
| IX Profit before tax (VII- VIII) | 3,141.08 | 912.95 |
| 1,201.73 | 4,342.81 | |
| 1,491.62 | ||
| X Tax Expense: | ||
| (a) Current Tax | 792.81 | 239.78 |
| 294.29 | 1,087.10 | |
| 383.80 | ||
| (b) Deferred Tax | 8.91 | 2.42 |
| 3.77 | 12.68 | |
| 3.92 | ||
| (c) Prior Period Tax | (6.34) | – |
| – | (6.34) | |
| 6.10 | ||
| Total Tax Expense | 795.38 | 242.20 |
| 298.06 | 1,093.44 | |
| 393.82 | ||
| XI Profit (Loss) for the Period (IX – X) | 2,345.70 | 670.75 |
| 903.67 | 3,249.37 | |
| 1,097.80 | ||
| XII Earnings Per Equity Share:* | ||
| (a) Basic | 15.33 | 5.13 |
| 5.90 | 21.23 | |
| 9.03 | ||
| (b) Diluted | 15.33 | 5.13 |
| 5.90 | 21.23 | |
| 9.03 |
Audited Statement Assets and Liabilities as on March 31, 2026 (INR in Lacs)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A. EQUITY AND LIABILITIES | ||
| 1. Shareholders’ Funds | ||
| (a) Share Capital | 1,530.60 | 1,530.60 |
| (b) Reserves And Surplus | 8,673.95 | 5,547.18 |
| 2. Non-Current Liabilities | ||
| (a) Long-Term Borrowings | – | – |
| (b) Deferred Tax Liability (Net) | 98.46 | 85.78 |
| (c) Other Non-Current Liabilities | – | – |
| (d) Long-Term Provisions | 0.13 | 29.15 |
| 3. Current Liabilities | ||
| (a) Short-term borrowings | 2,334.07 | 1,120.49 |
| (b) Trade Payables Dues To: | ||
| – Micro and Small Enterprises | 150.80 | – |
| – Other than Micro and Small Enterprises | 779.95 | 250.76 |
| (c) Other Current Liabilities | 354.38 | 302.34 |
| (d) Short-Term Provisions | 38.06 | 30.06 |
| Total Equity and Liabilities | 13,960.40 | 8,896.36 |
| B. ASSETS | ||
| 1. Non-Current Assets | ||
| (a) Property, Plant And Equipment | ||
| (i) Tangible Assets | 1,427.84 | 1,153.44 |
| (ii) Intangible Assets | 0.05 | 0.11 |
| (iii) Capital Work-In-Progress | – | 5.36 |
| (iv) Intangible Assets Under Development | – | – |
| (b) Non Current Investment | 187.11 | 70.27 |
| (c) Deferred Tax Assets (Net) | – | – |
| (d) Long Term Loans And Advances | – | – |
| (e) Other Non Current Assets | 48.19 | 55.72 |
| 2. Current Assets | ||
| (a) Current Investments | 2,815.91 | 8.72 |
| (b) Inventories | 3,774.69 | 390.40 |
| (c) Trade Receivables | 2,984.51 | 3,273.69 |
| (d) Cash And Cash Equivalents | 64.71 | 269.16 |
| (e) Other Bank Balance | 153.75 | 539.85 |
| (f) Short Term Loans And Advances | 2,432.74 | 3,082.48 |
| (g) Other Current Assets | 70.90 | 47.16 |
| Total Assets | 13,960.40 | 8,896.36 |
Audited Statement of Cash Flows for the year ended March 31, 2026 (INR in Lacs)
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Cash Flow From Operating Activities | ||
| Profit Before Tax | 4,342.81 | 1,491.62 |
| Adjustments For: | ||
| Depreciation And Amortisation Expense | 110.26 | 95.21 |
| Finance Costs | 166.89 | 195.27 |
| Interest Income | (35.75) | (15.38) |
| Profit on Sale of Investment | (12.19) | (1.25) |
| Bad Debt, Provision For Doubtfull Debts | (15.96) | 24.40 |
| Loss on Sale of Property, Plant & Equipment | – | 0.55 |
| Loss on Diminution in Value of Current Investments | – | 1.28 |
| Rent Income | (7.12) | (5.89) |
| Effect of exchange rate change | (18.81) | – |
| Provision For Gratuity | 7.85 | 2.11 |
| Operating Profit Before Working Capital Changes | 4,537.98 | 1,787.92 |
| Changes in Operating Assets And Liabilities: | ||
| (Increase)/Decrease in Inventories | (3,384.28) | 1,651.64 |
| (Increase)/Decrease in Trade Receivables | 305.13 | (1,221.20) |
| (Increase)/Decrease in Loans And Advances | 572.68 | (2,059.51) |
| (Increase)/Decrease in Other Current | 586.00 | 9.67 |
| Increase/(Decrease) in Trade Payables | 689.18 | (461.46) |
| Increase/(Decrease) in Other Current Liabilities | 52.04 | 299.57 |
| Increase/(Decrease) in Short-Term & Long Term Provisions | (108.70) | (34.08) |
| Cash Flow Generated From Operations | 3,250.03 | (27.45) |
| Direct Taxes Paid (Net) | 1,086.40 | 389.91 |
| Net Cash Flow From Operating Activities (A) | 2,163.63 | (417.36) |
| Cash Flows From Investing Activities | ||
| Rent Income | 7.12 | 4.89 |
| Purchase of Property, Plant and Equipments & Investment Property | (496.08) | (84.40) |
| Interest Received | 35.75 | – |
| Proceeds from Sale of Property, Plant and Equipments | – | 0.97 |
| Purchase of Mutual Funds | (5,310.00) | (11.00) |
| Proceeds from Sale / Redemption of Mutual | 2,515.00 | 22.25 |
| Investment in Term Deposits | (45.00) | (450.00) |
| Movement in other Non Current Assets | (6.76) | (27.93) |
| Net Cash Flow (Used) In Investing | (3,299.97) | (545.22) |
| Cash Flows From Financing Activities | ||
| Proceeds From Issue of Share Capital | – | 2,240.49 |
| Proceeds/(Repayment) of Short-Term Borrowings | 1,213.58 | (666.78) |
| Proceeds/(Repayment) of Long Term | – | (401.58) |
| Interest Paid | (166.89) | (195.27) |
| Dividend Paid | (114.80) | – |
| Net Cash Flow From Financing Activities | 931.89 | 976.86 |
| NET INCREASED IN CASH AND CASH | (204.45) | 14.28 |
| Cash and Cash Equivalents at the beginning of the year | 269.16 | 247.12 |
| Exchange Difference of Foreign Currency Cash and Cash Equivalents | – | 7.76 |
| Cash and Cash Equivalents at the end of the year | 64.71 | 269.16 |
Components of cash and cash equivalents at each balance sheet date
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Cash on hand | 0.79 | 0.84 |
| Balances with Bank – In Current Account | 63.92 | 268.32 |
| Total Cash and cash equivalents | 64.71 | 269.16 |
Objects for which funds have been raised and where there has been a deviation (₹ In Lakhs)
| Object of the Issue | Original Object | Original Allocation | Modified Object, if Any | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
|---|---|---|---|---|---|---|---|
| Setting up a new manufacturing facility at Gandhinagar, Dehgam, Gujarat for manufacturing of Bunched copper wire and 1.6 MM Copper Wire (“Proposed project”) | Not Applicable | 218.08 | Not Applicable | 218.08 | 218.08 | Nil | The Company has completely utilised the fund allocated for original object. |
| Funding of capital expenditure for Furnace Renovation | Not Applicable | 186.67 | Not Applicable | 186.67 | 186.67 | Nil | The Company has completely utilised the fund allocated for original object. |
| To Meet Working Capital Requirements | Not Applicable | 1,392.17 | Not Applicable | 1,433.52 | 1,433.52 | 41.35 | There is Modification of allocation of funds and thereafter the Company has completely utilised the remaining fund accordingly. |
| General Corporate Purpose | Not Applicable | 402.22 | Not Applicable | 402.22 | 402.22 | Nil | The Company has completely utilised the fund allocated for original object. |
| Public Issue Related Expenses | Not Applicable | 275.02 | Not Applicable | 233.67 | 233.67 | (41.35) | There is Modification of allocation of funds and thereafter the Company has completely utilised the fund. |