Disclosure Context

Parmeshwar Metal Limited (formerly Parmeshwar Metal Private Limited) submitted its unaudited financial results for the half year ended September 30, 2026 to BSE Limited. The submission was made pursuant to Regulation 30 (read with Part A of Schedule III) and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors meeting was held on November 6, 2026, from 10:30 AM to 11:30 AM IST at the company's registered office, where they considered and approved the financial results.

Financial Results Overview (INR in Lacs)

Income Statement Performance:

  • Revenue from operations: ₹14,250.93 (H1 FY27) vs ₹8,452.38 (H1 FY26) vs ₹11,277.04 (H2 FY26)
  • Other income: ₹167.65 (H1 FY27) vs ₹102.06 (H1 FY26)
  • Total income: ₹14,267.70 (H1 FY27) vs ₹8,462.58 (H1 FY26)
  • Cost of materials consumed: ₹13,885.97 (H1 FY27) vs ₹8,330.23 (H1 FY26)
  • Employee benefit expense: ₹126.35 (H1 FY27) vs ₹106.04 (H1 FY26)
  • Finance costs: ₹42.58 (H1 FY27) vs ₹58.42 (H1 FY26)
  • Depreciation and amortization: ₹58.66 (H1 FY27) vs ₹54.73 (H1 FY26)
  • Other expenses: ₹1,417.27 (H1 FY27) vs ₹1,175.97 (H1 FY26)
  • Profit before tax: ₹313.65 (H1 FY27) vs ₹120.17 (H1 FY26)
  • Tax expense: ₹78.94 (H1 FY27) vs ₹29.81 (H1 FY26)
  • Net profit: ₹234.71 (H1 FY27) vs ₹90.37 (H1 FY26)
  • Earnings per share (basic and diluted): ₹14.54 (H1 FY27) vs ₹5.90 (H1 FY26)

Balance Sheet Position (as of September 30, 2026):

  • Share capital: ₹153.06 (unchanged from March 31, 2026)
  • Reserves and surplus: ₹1,082.97 (increased from ₹867.40)
  • Total equity: ₹1,236.03
  • Short-term borrowings: ₹198.11 (decreased from ₹233.41)
  • Trade payables: ₹166.09 (increased from ₹93.08)
  • Micro and small enterprises dues: ₹30.61 (increased from ₹15.08)
  • Other current liabilities: ₹53.74 (increased from ₹35.44)
  • Total liabilities: ₹1,675.82
  • Property, plant and equipment: ₹137.93 (decreased from ₹142.78)
  • Inventories: ₹559.30 (increased from ₹377.47)
  • Trade receivables: ₹561.08 (increased from ₹298.45)
  • Cash and cash equivalents: ₹93.92 (increased from ₹21.85)
  • Current investments: ₹108.73 (decreased from ₹281.59)

Cash Flow Statement:

  • Cash flow from operating activities: ₹(40.66) after accounting for taxes paid
  • Cash flow from investing activities: ₹171.42, primarily from redemption of term deposits
  • Cash flow from financing activities: ₹(58.69), mainly from repayment of short-term borrowings
  • Net increase in cash: ₹72.08