Paragon Finance Limited — Quarter ended March 31, 2026 (Standalone; year ended March 31, 2026)
| Sl. No. | Particulars | (Rs. In Lakhs) As At 31.03.2026 (Audited) | (Rs. In Lakhs) As At 31.03.2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| Financial Assets | |||
| a. | Cash & Cash Equivalents | 104.21 | 91.93 |
| b. | Bank Balance Other than (a) Above | 0.13 | 61.04 |
| c. | Trade receivables | ||
| (i) Trade Receivables | – | – | |
| (ii) Other Receivables | – | – | |
| d. | Loans | 1,375.30 | 1,097.40 |
| e. | Investments | 1,471.22 | 1,685.59 |
| f. | Other Financials Assets | 155.85 | 151.05 |
| 3,106.72 | 3,087.02 | ||
| II | Non-Financial Assets | ||
| a. | Current Tax Assets (Net) | 56.06 | 46.49 |
| b. | Deferred tax assets (Net) | – | – |
| c. | Property, Plant and Equipment | 52.28 | 6.03 |
| d. | Other Non-Financial Assets | 60.53 | 72.77 |
| 168.87 | 125.29 | ||
| TOTAL ASSETS | 3,275.58 | 3,212.31 | |
| LIABILITIES AND EQUITY | |||
| I | Financial Liabilities | ||
| a. | Borrowings (Other than Debt Securities) | 139.66 | 70.90 |
| b. | Other Financial Liabilities | 253.71 | 85.79 |
| 393.37 | 156.69 | ||
| II | Non-Financial Liabilities | ||
| a. | Current Tax Liabilities (Net) | – | – |
| b. | Deferred Tax Liabilities (Net) | 17.42 | 34.38 |
| c. | Other Non-Financial Liabilities | 2.06 | 4.06 |
| 19.48 | 38.44 | ||
| III | Equity | ||
| a. | Equity Share Capital | 425.00 | 425.00 |
| b. | Other Equity | 2,437.73 | 2,592.18 |
| 2,862.73 | 3,017.18 | ||
| TOTAL LIABILITIES AND EQUITY | 3,275.58 | 3,212.31 |
| Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Income from operations | |||||
| (a) Revenue from operations:- | |||||
| – Interest Income | 40.18 | 27.59 | 39.49 | 127.84 | 142.13 |
| – Dividend Income | 0.27 | 0.95 | 0.80 | 3.80 | 8.16 |
| – Net gain on fair value changes | (130.69) | 62.49 | (13.88) | (5.38) | 69.46 |
| (b) Other income | (413.26) | 170.61 | (23.90) | 2.48 | 60.10 |
| Total income from operations (net) | (503.50) | 261.63 | 2.50 | 128.74 | 279.85 |
| Expenses | |||||
| (a) Finance Cost | 0.74 | 0.03 | 0.02 | 0.80 | 0.03 |
| (b) Employee benefits expense | 40.29 | 27.29 | 46.11 | 141.60 | 164.21 |
| (c) Depreciation and amortisation Expense | 5.06 | 5.92 | 0.44 | 22.86 | 4.09 |
| (d) Impairment on financials instruments | 1.22 | (4.28) | (5.73) | (6.88) | (9.47) |
| (e) Other expenses | 17.79 | 13.27 | 27.07 | 86.04 | 67.30 |
| Total expenses | 65.10 | 42.24 | 67.91 | 244.42 | 226.16 |
| Profit from ordinary activities (1-2) | (568.60) | 219.39 | (65.41) | (115.68) | 53.69 |
| Tax expense | |||||
| – Current tax | 76.52 | (38.99) | 0.98 | – | (5.07) |
| – Deferred Tax | 4.48 | – | (17.16) | 4.48 | (17.16) |
| – Tax for earlier years | – | – | 0.00 | – | 0.00 |
| Net Profit for the period | (487.60) | 180.39 | (81.59) | (111.20) | 31.46 |
| Particulars | 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| A) (i) Items that will not be reclassified to profit or loss | (53.55) | (39.61) | (80.29) | (55.73) | (9.91) |
| (ii) Income Tax relating to items that will not be reclassified to Profit & Loss | 12.48 | – | 19.53 | 12.48 | 19.53 |
| B) (i) Items that will be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income Tax relating to items that will be reclassified to Profit & Loss | – | – | – | – | – |
| Total Other Comprehensive Income | (41.07) | (39.61) | (60.76) | (43.25) | 9.61 |
| Total Comprehensive Income | (528.67) | 140.78 | (142.35) | (154.45) | 41.07 |
| Paid-up equity share capital (Face Value Rs.10 per share) | 425.00 | 425.00 | 425.00 | 425.00 | 425.00 |
| Earnings per share (before extraordinary items) (of Rs. 10/- each) (not annualised) | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| (a) Basic (in Rs.) | (11.47) | 4.24 | (1.92) | (2.62) | 0.74 |
| (b) Diluted (in Rs.) | (11.47) | 4.24 | (1.92) | (2.62) | 0.74 |
| Earnings per share (after extraordinary items) (of Rs.10/- each) (not annualised) | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| (a) Basic (in Rs.) | (11.47) | 4.24 | (1.92) | (2.62) | 0.74 |
| (b) Diluted (in Rs.) | (11.47) | 4.24 | (1.92) | (2.62) | 0.74 |
| Description | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax & Extraordinary items | (115.68) | 53.69 |
| Adjustment for : | ||
| – Net Gain/ Loss on Fair Value Changes | 5.38 | (69.46) |
| – Depreciation | 22.86 | 4.09 |
| – Impairment on financial instruments | 0.01 | (9.47) |
| – Loss on Sale of Fixed Assets | (6.88) | 1.97 |
| Operating Profit before Working Capital changes | (94.32) | (19.18) |
| Adjustment for: | ||
| – Loans | (271.02) | 205.56 |
| – Other Financial Assets | (4.80) | (85.28) |
| – Other Non Financial Assets | 12.24 | (68.99) |
| – Other financial liabilities | 167.91 | 74.84 |
| – Other non financial liabilities | (2.00) | (2.67) |
| – Current Tax Assets | (9.57) | 23.04 |
| Cash generated from Operation | (201.55) | 127.32 |
| Tax Paid | – | (5.07) |
| Net Cash from Operating activities ( A ) | (201.55) | 122.25 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| – Purchase of Fixed Assets – Property, Plant & Equipments | (72.31) | – |
| – Sale of Fixed Assets – Property, Plant & Equipments | 3.20 | 13.42 |
| – Change in Investments | 153.27 | (98.74) |
| Net Cash from Investing activities ( B ) | 84.16 | (85.32) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| – Borrowings / (Repayment of Borrowings) | 68.76 | – |
| Net Cash from Financing activities ( C ) | 68.76 | – |
| Net increase in Cash and Bank Balances ( A+B+C ) | (48.63) | 36.93 |
| Cash and Bank Balances at the beginning of the year | 152.97 | 116.04 |
| Cash and Bank Balances at the close of the year | 104.34 | 152.97 |
| Sr No | Details of the party (listed entity /subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | |||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | |||||
| 1 | Paragon Finance Ltd | AABCP5872H | Aloke KR Gupta | ACGPG6698E | Director & CFO | Director Remuneration | NA | – | Within the Limit of Audit Committee | 60,00,000.00 | |
| 2 | Paragon Finance Ltd | AABCP5872H | Sanjay Kumar Gupta | ABBPG9970D | Whole Time Director & CS | Director Remuneration | NA | – | Within the Limit of Audit Committee | 61,56,000.00 | |
| 3 | Paragon Finance Ltd | AABCP5872H | Olympia Credits & Mercantile Pvt Ltd | AAACO2805J | Common KMP | Interest on Loan | NA | 20,00,000.00 | Within the Limit of Audit Committee | 7,007.00 | |
| 4 | Paragon Finance Ltd | AABCP5872H | Mahant Vanijya Pvt Ltd | AACCM3148A | Common KMP | Interest on Loan | NA | 60,00,000.00 | Within the Limit of Audit Committee | 6,85,521.00 | |
| 5 | Paragon Finance Ltd | AABCP5872H | Ipsa Credits & Mercantile Pvt Ltd | AAACI5519D | Common KMP | Loan Taken | NA | – | Within the Limit of Audit Committee | – | 70,89,680.00 |
| 6 | Paragon Finance Ltd | AABCP5872H | Olympia Credits & Mercantile Pvt Ltd | AAACO2805J | Common KMP | Loan Given | NA | 15,00,00,000.00 | Within the Limit of Audit Committee | 3,10,00,00.00 | – |
| 7 | Paragon Finance Ltd | AABCP5872H | Mahant Vanijya Pvt Ltd | AACCM3148A | Common KMP | Loan Given | NA | 43,00,00,000.00 | Within the Limit of Audit Committee | 10,04,00,000.00 | – |
| 8 | Paragon Finance Ltd | AABCP5872H | Mahant Vanijya Pvt Ltd | AACCM3148A | Common KMP | Advance Taken | NA | 20,00,000.00 | Within the Limit of Audit Committee | 3,00,000.00 | – |
| 9 | Paragon Finance Ltd | AABCP5872H | Anton Global Pharmaceuticals Pvt Ltd | AAYCA6373P | KMP of Company is Relative to Director | Loan Given | NA | 15,00,00,000.00 | Within the Limit of Audit Committee | 1,89,00,000.00 | 6,81,14,251.00 |
| 10 | Paragon Finance Ltd | AABCP5872H | Aloke KR Gupta | ACGPG6698E | Director & CFO | Loan Given | NA | 2,00,00,000.00 | Within the Limit of Audit Committee | 27,29,620.00 | – |
| 11 | Paragon Finance Ltd | AABCP5872H | Kit Commercial Pvt. Ltd. | AABCK3346H | Relative of KMP | Loan Given | NA | 2,00,00,000.00 | Within the Limit of Audit Committee | 11,04,600.00 | |
| 12 | Paragon Finance Ltd | AABCP5872H | S K Gupta (HUF) | AAFHS7221A | Relative of KMP | Loan Given | NA | 15,00,00,000.00 | Within the Limit of Audit Committee | 6,54,00,000.00 | |
| 13 | Paragon Finance Ltd | AABCP5872H | S K Gupta (HUF) | AAFHS7221A | Relative of KMP | Interest on Loan | NA | 60,00,000.00 | Within the Limit of Audit Committee | 34,78,932.00 | – |
| 14 | Paragon Finance Ltd | AABCP5872H | Aloke KR Gupta | ACGPG6698E | Director & CFO | Interest on Loan | NA | 5,00,00,000.00 | Within the Limit of Audit Committee | 9,336.00 | – |
| 15 | Paragon Finance Ltd | AABCP5872H | Kit Commercial Pvt. Ltd. | AABCK3346H | Common KMP | Interest on Loan | NA | 3,00,00,000.00 | Within the Limit of Audit Committee | 74,066.00 | – |
| 16 | Paragon Finance Ltd | AABCP5872H | Kit Commercial Pvt. Ltd. | AABCK3346H | Common KMP | Loan Taken | NA | 2,00,00,000.00 | Within the Limit of Audit Committee | 82,02,196.00 | 68,76,459.00 |
| 17 | Paragon Finance Ltd | AABCP5872H | Sanjay |