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PARMESHWARI SILK MILLS LIMITED Audit Report / Information 2026
62292_rns_2026-05-29_73124edb-6ce1-4c57-b198-6db9d2ecb8ea.pdf
Audit Report / Information
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PARMESHWARI SILK MILLS LIMITED
Regd. Off: Village Bajra Rahon Road, Ludhiana-141007, Ph no.: +91-161-2691873,
Email id: [email protected], Website: www.parmeshwarisilkmills.com
CIN: L17116PB1993PLC012917
Dated: 29.05.2026
The Head- Listing Compliance
BSE Limited,
Phiroze Jeejeebhoy Towers,
Dalal Street,
Fort Mumbai- 400001
The Head- Listing Compliance
The Calcutta Stock Exchange Ltd.
7, Lyons Range, Murgighata,
BBD Bagh, Kolkata,
West Bengal- 700001
Security Code: 540467
Security Code: 026501
Sub: Outcome of Board Meeting pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Dear Sir/Madam,
This is to inform you that Board of Directors of the Company in their meeting held today, i.e. Friday, May 29, 2026 (commenced at 03:00 P.M. and concluded at 04:15 P.M.), have considered and approved, inter-alia, the following business(s):
-
The Audited Standalone and Consolidated Financial Results of the company as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter and year ended March 31, 2026. (Copy Enclosed)
-
The Audit Report with Unmodified opinion on Standalone & Consolidated Financial Results for the quarter and year ended 31st March, 2026 as placed by the Statutory Auditor of the Company. (Copy Enclosed)
-
Audited Standalone and Consolidated Statement of Assets and Liabilities as per Regulation 33 (3) (f) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 for the half year ended on March 31, 2026. (Copy Enclosed).
-
Audited Standalone and Consolidated Cash Flow Statements as per Regulation 33 (3) (g) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 for the half year ended on March 31, 2026. (Copy Enclosed).
-
Pursuant to Regulation 33 (3) (d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 the declaration of unmodified opinion on Auditor's report on Annual financial result for the quarter and year ended March 31, 2026. (Copy Enclosed)
-
Submission of details of Outstanding Qualified Borrowings and Incremental Qualified Borrowings with reference to SEBI Circular No. SEBI/HO/DDHS/DDHS/RACPOD1/P/CIR/2023/172) dated October 19, 2023. We hereby confirm that PARMESHWARI SILK MILLS LIMITED is not a Large Corporate (LC) as per the applicability criteria given in aforesaid circular. (Copy Enclosed)
PARMESHWARI SILK MILLS LIMITED
Regd. Off: Village Bajra Rahon Road, Ludhiana-141007, Ph no. : +91-161-2691873,
Email id: [email protected], Website: www.parmeshwarisilkmills.com
CIN: L17116PB1993PLC012917
Kindly take the above information on your records.
For Parmeshwari Silk Mills Limited
JATINDER
PAL SINGH
Digitally signed by JATINDER PAL SINGH
Date: 2026.05.29
16:56:49 +05'30"
Jatinder Pal Singh
Whole Time Director
DIN: 01661864
Place: Ludhiana
Regd. Off: Village BajraRahon Road, Ludhiana-141007, Ph no.: +91-161-2691873,
Date: 29.05.2026
The Head- Listing Compliance
BSE Limited
Phiroze Jeejeebhoy Towers
Dalal Street
Mumbai-400001
The Head Listing Compliance
Calcutta Stock Exchange Limited
7, Lyons Range, Dalhousie,
Murgighata, BBD Bagh,
Kolkata- 700001
Security code: 540467
Scrip Code: 026501
Sub: Declaration on Audit Report for the year ended 31st March, 2026
Dear Sir/Madam,
We hereby declare on behalf of Parmeshwarri Silk Mills Limited that Audit report in respect to Annual Audited Standalone & Consolidated Financial Results for the period ended 31st March, 2026 submitted by M/s. Montek S & Associates, Chartered Accountants (FRN: 020247N), Statutory Auditor of the Company are with unmodified opinion of the Statutory Auditor.
Kindly take the above information on your records.
For Parmeshwarri Silk Mills Limited
JATINDER
PAL SINGH
Digitally signed by
JATINDER PAL SINGH
Date: 2026.05.29
16:55:47 +05'30'
Jatinder Pal Singh
Whole Time Director
DIN: 01661864
Place: Ludhiana
Regd. Off: Village BajraRahon Road, Ludhiana-141007, Ph no.: +91-161-2691873,
Date: 29.05.2026
The Head- Listing Compliance
BSE Limited
Phiroze Jeejeebhoy Towers
Dalal Street
Mumbai-400001
The Head Listing Compliance
Calcutta Stock Exchange Limited
7, Lyons Range, Dalhousie,
Murgighata, BBD Bagh,
Kolkata- 700001
Security code: 540467
Scrip Code: 026501
SUBJECT: Submission of details of Outstanding Qualified Borrowings and Incremental Qualified Borrowings with reference to SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIRJ2023/172 dated October 19, 2023
Dear Sir/ Madam,
With reference to captioned subject, as required we are providing the following details of Outstanding Qualified Borrowings and Incremental Qualified Borrowings along with the Annual Financial Results being filed with Stock Exchange for the Financial Year ending 31st March, 2026.
| Sr. No. | Particulars | Amount (Rs. in Crores) |
|---|---|---|
| 1 | Outstanding Qualified Borrowings at the start of the financial year (Rs. In Crores) | 40.20 |
| 2 | Outstanding Qualified Borrowings at the end of the financial year (Rs. In Crores) | 39.56 |
| 3 | Highest credit rating of the company relating to the unsupported bank borrowings NIL or plain vanilla bonds, which have no structuring/support built in. | NA |
| 4 | Incremental borrowing done during the year (qualified borrowing) (Rs. In Crores) | - |
| 5 | Borrowings by way of issuance of debt securities during the year (Rs. In Crores) | - |
You are requested to take above information on your records.
For Parmeshwari Silk Mills Limited
JATINDER
PAL SINGH
Digitally signed by JATINDER PAL SINGH
Date: 2026.03.29 16:56:04 +05'00'
CEO/CFO CERTIFICATE
(Pursuant to Regulation 33(2)(a) of SEBI(Listing Obligations and Disclosure Requirements), Regulations, 2015
To,
The Board of Directors
Parmeshwari Silk Mills Limited
Village BajraRahon Road,
Ludhiana-141007
I, the Undersigned, in my respective capacity as Chief Financial Officer of the company to the best of my knowledge and belief certify that:
The Financial Results for the Quarter and Year ended 31st March, 2026 do not contain any false or misleading statement or figures and do not omit any material fact which may make the statements or figures contained therein misleading.
Sukhdev Singh
Chief Financial Officer
Date: 29.05.2026
Place: Ludhiana
MONTEK S & ASSOCIATES
CHARTERED ACCOUNTANTS
B.O.: 524-L Model Town
Opp. Bawa Bakery, Ludhiana.
Mobile No. 9915666998
E-mail: [email protected]
Head Office :
Shiv Mandir Street, Central Town
Sutheri Road, Hoshiarpur Punjab
Mobile No. 9915666998
E-mail: [email protected]
INDEPENDENT AUDITORS’ REPORT ON STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED ON 31ST MARCH, 2026 PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015
To,
THE BOARD OF DIRECTORS OF
Parmeshwari Silk Mills Limited
Village Bajra Rahon Road
Ludhiana
Report on the audit of the Standalone Financial Results
Opinion
We have audited the accompanying statement of quarterly and year to date standalone financial results of Parmeshwari Silk Mills Limited for the quarter ended March 31, 2026 and for the year ended March 31, 2026 (“Statement”), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Regulation”).
In our opinion and to the best of our information and according to the explanations given to us, these Standalone Financial Results:
i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard;
and
ii. Subject to the below mentioned qualifications give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India, of the net profit/loss and other comprehensive income and other financial information of the Company for the quarter ended March 31, 2026 and for the year ended March 31, 2026.
MONTEK S & ASSOCIATES
CHARTERED ACCOUNTANTS
B.O.: 524-L Model Town
Opp. Bawa Bakery, Ludhiana.
Mobile No. 9915666998
E-mail: [email protected]
Head Office :
Shiv Mandir Street, Central Town
Sutheri Road, Hoshiarpur Punjab
Mobile No. 9915666998
E-mail: [email protected]
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013("the Act"). Our responsibilities under those Standards are further described in the "Auditor's Responsibilities for the Audit of the Standalone Financial Results" section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules there under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Emphasis of Matter Paragraph
We draw attention to the below mentioned facts on which our opinion is not modified
i) We draw attention to Note no 5 to the financial statements, which states that the closing inventory as at March 31, 2026 is based on a stock statement certified by the management, and no physical verification of inventory was conducted by the us during the year.
ii) The Company has not obtained balance confirmations from certain trade receivables (debtors) and trade payables (creditors) as at March 31, 2026.
iii) The Company has not provided for interest on delayed payment made to MSME
Management's Responsibilities for the Standalone Financial Results
These quarterly financial results as well as the year-to-date standalone financial results have been prepared on the basis of the interim financial statements. The Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit/loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, 'Interim Financial Reporting' prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant
to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial results, the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing the Company’s financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
☐ Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
☐ Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.
☐ Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
☐ Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
☐ Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.
MONTEK S & ASSOCIATES
CHARTERED ACCOUNTANTS
Head Office:
Shiv Mandir Street, Central Town
Sutheri Road, Hoshiarpur Punjab
Mobile No. 9915666998
E-mail: [email protected]
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
For Montek. S & Associates.
Chartered Accountants
FRN: 020247N
Montek Singh
Digitally signed by Montek Singh
Date: 2026.05.29 16:52:52
1:07:07
MONTEK SINGH
(Partner)
Membership No. 546517
UDIN: 26546517URSCDB2659
Place: Ludhiana
Date: 29.05.2026
PARMESHWARI SILK MILLS LIMITED
Regd. Off: Village Bajra Rahon Road, Ludhiana-141007, Ph no.: +91-161-2691873,
| Statement of Standalone Audited Financial Results for the Quarter and Year ended March 31, 2026 | |||||
|---|---|---|---|---|---|
| Amt. (In Lakhs) | |||||
| Particulars | Quarter Ended | Year Ended | |||
| 31st March, 2026 | 31st Dec, 2025 | 31st March, 2025 | 31st March, 2026 | 31st March, 2025 | |
| (Audited) | (Unaudited) | (Audited) | (Audited) | (Audited) | |
| I. Revenue from Operations | 6086.34 | 7189.01 | 5744.43 | 24064.98 | 22825.81 |
| II. Other Income | 19.52 | 4.36 | 27.87 | 33.73 | 40.25 |
| III. Total Income (I +II) | 6105.86 | 7193.37 | 5772.30 | 24098.71 | 22866.06 |
| IV. Expenses | |||||
| Cost of Material Consumed | 1639.25 | 1990.15 | 2043.48 | 9194.78 | 8634.29 |
| Purchases of Stock-in-trade | |||||
| Changes in inventories of finished goods, Work-in-progress and stock-in-trade | 563.97 | 809.60 | -407.94 | -574.67 | -1105.49 |
| Employee Benefits Expenses | 922.19 | 811.70 | 851.13 | 3351.28 | 3341.16 |
| Finance Costs | 257.92 | 199.50 | 265.00 | 811.81 | 871.67 |
| Depreciation and amortisation expenses | 93.66 | 110.00 | 89.25 | 411.19 | 381.28 |
| Other Expenses | 2384.67 | 2965.19 | 2687.08 | 9837.13 | 9707.67 |
| Total Expenses (IV) | 5861.66 | 6886.14 | 5527.99 | 23031.52 | 21830.58 |
| V. Profit/(Loss) before exceptional items and tax (III- IV) | 244.20 | 307.23 | 244.30 | 1067.19 | 1035.48 |
| VI. Exceptional items | -20.34 | -88.36 | 1.56 | -92.42 | 15.40 |
| VII. Profit/(Loss) before tax (V-VI) | 264.54 | 395.59 | 242.75 | 1159.61 | 1020.09 |
| VIII. Tax Expense | |||||
| (1) Current tax | 28.32 | 106.60 | 42.90 | 257.40 | 242.90 |
| (2) Deferred tax | 18.17 | 19.20 | 14.87 | 37.37 | 14.87 |
| (3) Previous Year Tax | 0.35 | 2.83 | 0.00 | 3.18 | 6.26 |
| IX. Profit/(Loss) for the period from continuing operations (VII-VIII) | 217.70 | 266.96 | 184.98 | 861.66 | 756.05 |
| X. Profit/(Loss) from discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XI. Tax expense of discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XII. Profit/(Loss) from Discontinued operations (after tax) (X-XI) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XIII. Profit/(Loss) for the period (IX+XII) | 217.70 | 266.96 | 184.98 | 861.66 | 756.05 |
| XIV. Other Comprehensive Income | |||||
| (A) (i) Items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (B) (i) Items that will be classified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XV. Total Comprehensive Income for the period (XIII+XIV) (Comprising Profit (Loss) and Other Comprehensive Income for the Period) | 217.70 | 266.96 | 184.98 | 861.66 | 756.05 |
| XVI. Paid up Equity Share Capital (Face Value of Rs. 10 Each) | 300.11 | 300.11 | 300.11 | 300.11 | 300.11 |
| XVII. Other Equity | |||||
| XVIII. Earnings per equity share (for continuing operation): | |||||
| (1) Basic | 7.25 | 8.90 | 6.16 | 28.71 | 25.19 |
| (2) Diluted | 7.25 | 8.90 | 6.16 | 28.71 | 25.19 |
| XIX. Earnings per equity share (for discontinued operation): | |||||
| (1) Basic | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (2) Diluted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XX. Earnings per equity share (for discontinued & continuing operations) | |||||
|---|---|---|---|---|---|
| (1) Basic | 7.25 | 8.90 | 6.16 | 28.71 | 25.19 |
| (2) Diluted | 7.25 | 8.90 | 6.16 | 28.71 | 25.19 |
| Notes: | |||||
| --- | |||||
| (1) The above standalone financial results have been reviewed by Audit Committee at its meeting held on 29th, May 2026 and thereafter approved by the Board of Directors at its Meeting held on 29th, May 2026. | |||||
| (2) The Statutory Auditors have carried out their audit for the above results under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditor have expressed their unmodified opinion on these results. | |||||
| (3) The above result results are prepared in accordance with Indian Accounting Standards ("Ind AS"), the provisions of the Companies Act, 2013 ("the Act"), as applicable and guidelines issued by the Securities and Exchange Board of India ("SEBI"). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. | |||||
| (4) The IND AS compliant corresponding figures for the period as reported above have not been subjected to review. However, the Company's management has exercised necessary due diligence to ensure that such financial results provide a true and fair view of its affairs. | |||||
| (5) The figures for the previous period/year have been regrouped/reclassified, wherever necessary, to conform to the current period/year classification | |||||
| (6) As the Company's business activity falls within a single segment, therefore "Segment Reporting" are not applicable. | |||||
| (7) The figures of the last quarters are the balancing figures between audited figures in respect of the full financial year up to March 31, 2026 and March 31, 2025 and the unaudited published year-to-date figures up to December 31, 2025 and December 31, 2024, being the date of the end of the third quarter of the respective financial years which were subjected to limited review. | |||||
| (8)Previous year/periods figures have been regrouped / reclassified, wherever necessary | |||||
| (9) The above financial results of the company are available on the website of the company at www.parmeshwarisilkmills.com and also at www.bseindia.com. |
JATINDER
Digitally signed by JATINDER PAL SINGH
Date: 2026.05.29 16:50:27 +05'30"
Pat Singh
Jatinder Pal Singh
Whole-time Director
DIN: 01661864
Date: 29.05.2026
Place: Ludhiana
| PARMESHWARI SILK MILLS LIMITED Regd. Off: Village Bajra Rahon Road, Ludhiana-141007, Ph no.: +91-161-2691873, Email id: [email protected], Website: www.parmeshwarisilkmills.com CIN: L17116PB1993PLC012917 | ||
|---|---|---|
| Statement of Audited Standalone Assets and Liabilities for the year ended March 31, 2026 | ||
| Amt. (In Lakhs) | ||
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
| (Audited) | (Audited) | |
| ASSETS | ||
| Non current assets | ||
| (a) Property, Plant and Equipment | 5431.18 | 5104.40 |
| (b) Capital Work in Progress | ||
| (c) ROU ASSET | 162.24 | 2.30 |
| (d) Investment Property | ||
| (e) Goodwill | ||
| (f) Other Intangible Assets | ||
| (g) Intangible assets under development | ||
| (h) Biological Assets other than bearer plants | ||
| (i) Financials Assets- | ||
| (i) Investments - | 268.12 | 268.12 |
| (ii) Trade Receivables | ||
| (iii) Loans | 85.60 | 57.08 |
| (iv) Other(to be specified) | 5.68 | 4.94 |
| (j) Deferred tax assets (net) | ||
| (k) Other non-current assets | ||
| TOTAL NON-CURRENT ASSETS | 5952.82 | 5436.84 |
| Current Assets | ||
| (a) Inventories | 8453.74 | 7840.86 |
| (b) Financials Assets | ||
| (i) Investments | ||
| (ii) Trade receivables | 7720.69 | 6410.97 |
| (iii) Cash and cash equivalents | 17.89 | 3.57 |
| (iv) Bank Balance other than (iii) above | 87.75 | 5.67 |
| (v) Loans | 281.17 | 820.49 |
| (vi) Otheres (to be specified) | 7.55 | |
| (c) Current tex Assets | ||
| (d) Other current Assets | 507.45 | 361.16 |
| TOTAL CURRENT ASSETS | 17068.69 | 15450.27 |
| TOTAL ASSETS | 23021.51 | 20887.11 |
| EQUITY AND LIABILITES | ||
|---|---|---|
| Equity- | ||
| (a) Equity Share Capital | 300.11 | 300.11 |
| (b) Other Equity | 5899.69 | 5051.53 |
| Liabilities | ||
| Non -Current liabilities | ||
| (a) Financials Liabilities | ||
| (i) Borrowings | 3424.34 | 3219.58 |
| (ii) Trade Payable | ||
| (iii) Lease Liabilities | 162.29 | 2.30 |
| (iv) Other Financial liabilities (other than specified in item (b) to be specified | ||
| (b) Provisions | ||
| (c) Deferred Tax Liabilities (net) | 461.30 | 423.93 |
| (d) Other Non-Current Liabilities | ||
| TOTAL NON-CURRENT LIABILITIES | 10247.73 | 3645.81 |
| Current Liabilities | ||
| (a) Financials Liabilities | ||
| (i) Borrowings | 8163.02 | 8014.60 |
| (ii) Trade Payables | 3942.61 | 3042.14 |
| (iii) Other Financial liabilities (other than specified in item (c) tobe specified | ||
| (b) Other current liabilities | 292.70 | 472.49 |
| (c) provisions | 375.45 | 360.44 |
| (d) Current Tax Liabilities | ||
| TOTAL CURRENT LIABILITIES | 12773.78 | 11889.66 |
| TOTAL EQUITY AND LIABILITES | 23021.51 | 20887.11 |
| For Parmeshwari Silk Mills Limited | ||
| JATINDER | ||
| PAL SINGH | ||
| Digitally signed by JATINDER PAL SINGH | ||
| Date: 2026.05.29 16:51:06 +05'30' | ||
| Jatinder Pal Singh | ||
| Whole-time Director | ||
| DIN : 01661864 | ||
| Date: 29.05.2026 | ||
| Place : Ludhiana |
| PARMESHWARI SILK MILLS LIMITED Regd. Off: Village Bajra Rahon Road, Ludhiana-141007, Ph no.: +91-161-2691873, Email id: [email protected], Website: www.parmeshwarisilkmills.com CIN: L17116PB1993PLC012917 | ||
|---|---|---|
| AUDITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH, 2026 | ||
| Amount in Lakh | ||
| Particulars | Year ended March 31, 2026 (01.04.2025 to 31.03.2026) (Audited) | Year ended March 31, 2025 (01.04.2024 to 31.03.2025) (Audited) |
| Cash flow from Operating Activities | ||
| Profit Before Tax | 1159.61 | 1020.08 |
| Adjustments for | 0 | |
| Adjustments for finance costs | 811.81 | 871.67 |
| Adjustments for decrease (increase) in inventories | -612.88 | -1003 |
| Adjustments for decrease (increase) in trade receivables, current | -1309.72 | -183.27 |
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |
| Adjustments for decrease (increase) in other current assets | -146.29 | 415.35 |
| Adjustments for other financial assets, non-current | 0 | |
| Adjustments for other financial assets, current | 546.87 | 159.29 |
| Adjustments for other bank balances | 0 | |
| Adjustments for increase (decrease) in trade payables, current | 900.47 | 19.81 |
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |
| Adjustments for increase (decrease) in other current liabilities | -164.77 | -186.86 |
| Adjustments for increase (decrease) in other non-current liabilities | 0 | |
| Adjustments for depreciation and amortisation expense | 411.19 | 381.28 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit orloss | 0 | |
| Adjustments for provisions, current | 0 | |
| Adjustments for provisions, non-current | 0 | |
| Adjustments for other financial liabilities, current | 0 | |
| Adjustments for other financial liabilities, non-current | 0 | |
| Adjustments for unrealised foreign exchange losses gains | 0 | |
| Adjustments for dividend income | 0 | |
| Adjustments for interest income | -4.27 | -1.01 |
| Adjustments for share-based payments | 0 | |
| Adjustments for fair value losses (gains) | 0 | |
| Adjustments for undistributed profits of associates | 0 | |
| Other adjustments for which cash effects are investing or financing cash flow | -2.4 | -2.4 |
| Other adjustments to reconcile profit (loss) | 0 | |
| Other adjustments for non-cash items(profit)/loss on sale of assets | -117.87 | 0.12 |
| Share of profit and loss from partnership firm or association of persons or limitedliability partnerships | 0 | |
| Total adjustments for reconcile profit (loss) | 312.14 | 470.98 |
| Net cash flows from (used in) operations | 1471.75 | 1491.06 |
| Dividends received | 0 | |
| Interest paid | 0 | |
| Interest received | 0 | |
| Income taxes paid (refund) | 260.57 | 249.16 |
| Other inflows (outflows) of cash | 0 | |
| Net cash flows from (used in) operating activities | 1211.18 | 1241.90 |
| Cash flows from used in investing activities | 0 | |
| Cash flows from losing control of subsidiaries or other businesses | 0 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0 | |
| Other cash receipts from sales of interests in joint ventures | 0 | |
| Other cash payments to acquire interests in joint ventures | 0 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 | |
| Proceeds from sales of property, plant and equipment | 414.45 | 0.22 |
| Purchase of property, plant and equipment | -1046.98 | -724.61 |
| Proceeds from sales of investment property | 0 | |
| Purchase of investment property | -12.72 |
| Purchase of ROU Assets | 2.3 | |
|---|---|---|
| Purchase of intangible assets | 0 | |
| Proceeds from sales of intangible assets under development | 0 | |
| Purchase of intangible assets under development | 0 | |
| Proceeds from sales of goodwill | 0 | |
| Purchase of goodwill | 0 | |
| Proceeds from biological assets other than bearer plants | 0 | |
| Purchase of biological assets other than bearer plants | 0 | |
| Proceeds from government grants | 0 | |
| Proceeds from sales of other long-term assets | 0 | |
| Cash receipts from repayment of advances and loans made to other parties | 0 | |
| Cash payments for future contracts, forward contracts, option contracts and swapcontracts | 0 | |
| Cash receipts from future contracts, forward contracts, option contracts and swapcontracts | 0 | |
| Dividends received | 0 | |
| Interest received | 4.27 | 1.01 |
| Income taxes paid (refund) | ||
| Other inflows (outflows) of cash | 2.4 | 2.4 |
| Net cash flows from (used in) investing activities | -625.86 | -731.4 |
| Cash flows from used in financing activities | 0 | |
| Proceeds from changes in ownership interests in subsidiaries | 0 | |
| Payments from changes in ownership interests in subsidiaries | 0 | |
| Proceeds from issuing shares | 0 | |
| Proceeds from issuing other equity instruments | 0 | |
| Payments to acquire or redeem entity's shares | 0 | |
| Payments of other equity instruments | 0 | |
| Proceeds from exercise of stock options | 0 | |
| Proceeds from issuing debentures notes bonds etc | 0 | |
| Proceeds from borrowings | 148.42 | 1375.92 |
| Proceeds from borrowings of financial institutions | 204.76 | |
| Repayments of borrowings | -1395.64 | |
| Proceeds from loan | -28.52 | |
| Payments of finance lease liabilities | 0 | |
| Payments of lease liabilities | -1.02 | |
| Dividends paid | 0 | |
| Interest Paid | -811.81 | -871.67 |
| Income taxes paid (refund) | ||
| Other inflows (outflows) of cash | -0.75 | 0 |
| Net cash flows from (used in) financing activities | -488.92 | -891.39 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 96.40 | -380.89 |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | ||
| Net increase (decrease) in cash and cash equivalents | ||
| Cash and cash equivalents cash flow statement at beginning of period | 9.24 | 390.13 |
| Cash and cash equivalents cash flow statement at end of period | 105.64 | 9.24 |
| Notes: 1. The Cashflow Statement has been prepared under 'Indirect Method' as set out in Ind AS 7 "Statement of Cash Flows". 2. Amount in brackets, represent Cash Outflow. 3. Previous year's year figures have been regrouped and rearranged wherever necessary. | ||
| For Parmeshwari Silk Mills Limited | ||
| JATINDER Jatinike Jyannilog | ||
| yJATINDER PAL SINGH | ||
| PAL SINGH | ||
| www.jatinderpal.com | ||
| Jatinder Pal Singh | ||
| Whole-time Director | ||
| DIN: 01661864 | ||
| Date: 29.05.2026 | ||
| Place : Ludhiana |
Independent Auditor’s Report on Consolidated Audited Financial Results for Quarter and Year ended on 31st March, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
To,
THE BOARD OF DIRECTORS OF
Parmeshwari Silk Mills Limited
Village Bajra Rahon Road
Ludhiana
Report on the audit of the Consolidated Financial Results
We have audited the accompanying Statement of Consolidated Financial Results of Parmeshwari Silk Mills Limited and its subsidiaries (holding company and its subsidiaries together referred to as “the Group”), Harappa Textile Mills Private Limited for the quarter ended 31.03.2026 and for the period from 01.04.25 to 31.03.26 (“the Statement”), being submitted by the holding company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Attention is drawn to the fact that the consolidated figures for the corresponding quarter ended 31.03.2026 and the corresponding period from 01.04.2025 to 31.03.2026, as reported in these financial results have been approved by the holding company’s Board of Directors,.
In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of the reports of the other auditors on separate financial statements/ financial information of subsidiaries, associates and jointly controlled entities, the Statement:
a. includes the results of the following entities:
i) Harappa Textile Mills Private Limited
b. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations, as amended; and
c. gives a true and fair view, in conformity with the applicable accounting standards, and other accounting principles generally accepted in India, of consolidated total comprehensive income (comprising of net [profit/loss] and other comprehensive income/ loss) and other financial information of the Group for the quarter ended 31.03.2026 and for the period from 01.04.2025 to 31.03.2026
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group, its associates and jointly controlled entities in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us and other auditors in
terms of their reports referred to in “Other Matter” paragraph below, is sufficient and appropriate to provide a basis for our opinion.
Emphasis of Matter Paragraph
We draw attention to the below mentioned facts on which our opinion is not modified
i) We draw attention to Note no 5 to the financial statements, which states that the closing inventory as at March 31, 2026 is based on a stock statement certified by the management, and no physical verification of inventory was conducted by the us during the year.
ii) The Company has not obtained balance confirmations from certain trade receivables (debtors) and trade payables (creditors) as at March 31, 2026.
iii) The Company has not provided for interest on delayed payment made to MSME
Management’s Responsibilities for the Consolidated Financial Results
These quarterly financial results as well as the year to date consolidated financial results have been prepared on the basis of the interim financial statements.
The Holding Company’s Board of Directors are responsible for the preparation and presentation of these consolidated financial results that give a true and fair view of the net profit/ loss and other comprehensive income and other financial information of the Group including its associates and jointly controlled entities in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ‘Interim Financial Reporting’ prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group and of its associates and jointly controlled entities are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and its associates and jointly controlled entities and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated financial results by the Directors of the Holding Company, as aforesaid.
In preparing the consolidated financial results, the respective Board of Directors of the companies included in the Group and of its associates and jointly controlled entities are responsible for assessing the ability of the Group and of its associates and jointly controlled entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
The respective Board of Directors of the companies included in the Group and of its associates and jointly controlled entities are responsible for overseeing the financial reporting process of the Group and of its associates and jointly controlled entities.
Auditor’s Responsibilities for the Audit of the Consolidated Financial Results
Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
☐ Identify and assess the risks of material misstatement of the consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
☐ Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.
☐ Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
☐ Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group and its associates and jointly controlled entities to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group and its associates and jointly controlled entities to cease to continue as a going concern.
☐ Evaluate the overall presentation, structure and content of the consolidated financial results, including the disclosures, and whether the consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
☐ Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the entities within the Group and its associates and jointly controlled entities to express an opinion on the consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the consolidated financial results of which we are the independent auditors. For the other entities included in the consolidated Financial Results, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.
We communicate with those charged with governance of the Holding Company and such other entities included in the consolidated financial results of which we are the independent auditors regarding, among other
matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.
Other Matters
The consolidated Financial Results include the audited Financial Results of 1 subsidiary, interim Financial Statements/Financial Results/ financial information reflect Group’s share of total assets of Rs. 25781.93 Lakhs, Group’s share of total revenue of Rs. 6447.76 Lakhs and Rs. 24901.27 Lakhs and Group’s share of total net profit/(loss) after tax of Rs. 262.86 Lakhs and Rs. 996.67 Lakhs for the quarter ended 31.03.2026 and for the period from 01.04.2024 to 31.03.2026 respectively, as considered in the consolidated Financial Results, which have been audited by their respective independent auditors. The independent auditors’ reports on interim financial statements/Financial Results/financial information of these entities have been furnished to us and our opinion on the consolidated Financial Results, in so far as it relates to the amounts and disclosures included in respect of these entities, is based solely on the report of such auditors and the procedures performed by us are as stated in paragraph above.
The Financial Results include the results for the quarter ended 31.03.2026 being the balancing figure between the audited figures in respect of the full financial year and the published audited year to date figures up to the third quarter of the current financial year.
Our opinion on the consolidated Financial Results is not modified in respect of the above matters with respect to our reliance on the work done and the reports of the other auditors and the Financial Results/financial information certified by the Board of Directors.
For Montek. S & Associates.
Chartered Accountants
FRN: 020247N
Montek Singh
Digitally signed by Montek
Date: 2026.05.29 16:55:13
+97.97
MONTEK SINGH
(Partner)
Membership No. 546517
UDIN: 26546517HLWJHF8286
Place: Ludhiana
Date: 29.05.2026
MONTEK S & ASSOCIATES
CHARTERED ACCOUNTANTS
B.O. : 524-L Model Town
Opp. Bawa Bakery, Ludhiana.
Mobile No. 9915666998
E-mail: [email protected]
Head Office :
Shiv Mandir Street, Central Town
Sutheri Road, Hoshiarpur Punjab
Mobile No. 9915666998
E-mail: [email protected]
| PARTICULARS | Quarter Ended | Year Ended | |||
|---|---|---|---|---|---|
| 31st March, 2026 | 31st Dec, 2025 | 31st March, 2025 | 31st March, 2026 | 31st March, 2025 | |
| (Audited) | (Unaudited) | (Audited) | (Audited) | (Audited) | |
| I. Revenue from Operations | 6447.76 | 7347.76 | 5913.65 | 24901.27 | 23336.22 |
| II. Other Income | 19.55 | 4.36 | 27.87 | 33.76 | 40.28 |
| III. Total Income (I +II) | 6467.31 | 7352.12 | 5941.52 | 24935.03 | 23376.50 |
| IV. Expenses | |||||
| Cost of Material Consumed | 1622.28 | 2006.66 | 2254.45 | 9195.68 | 8930.22 |
| Purchases of Stock-in-trade | 0.00 | 0.00 | |||
| Changes in inventories of finished goods, Work-in-progress and stock-in-trade | 605.64 | 784.80 | -613.33 | -625.05 | -1537.82 |
| Employee Benefits Expenses | 1005.11 | 893.49 | 925.76 | 3671.35 | 3464.52 |
| Depreciation and amortisation expenses | 297.14 | 234.52 | 282.58 | 936.17 | 951.48 |
| Finance Costs | 116.53 | 135.40 | 101.83 | 498.08 | 434.96 |
| Other Expenses | 2522.09 | 2928.16 | 2711.838683 | 10028.83 | 9966.88 |
| Total Expenses (IV) | 6168.79 | 6983.03 | 5663.13 | 23705.06 | 22210.24 |
| V. Profit/(Loss) before exceptional items and tax (III- IV) | 298.52 | 369.09 | 278.39 | 1229.97 | 1166.26 |
| VI. Exceptional items | -20.34 | -88.37 | 1.5558377 | -92.42 | 15.40 |
| VII. Profit/(Loss) before tax (V-VI) | 318.86 | 457.46 | 276.83 | 1322.39 | 1150.86 |
| VIII. Tax Expense | |||||
| (1) Current tax | 32.33 | 110.55 | 46.88 | 268.46 | 258.46 |
| (2) Deferred tax | 23.32 | 30.76 | 21.59 | 54.08 | 21.59 |
| (3) Previous Year Tax | 0.35 | 2.83 | 0.00 | 3.18 | 6.26 |
| IX. Profit/(Loss) for the period from continuing operations (VII-VIII) | 262.86 | 313.32 | 208.35 | 996.67 | 864.54 |
| Share of Profit / (loss) of Associates or Joint Ventures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Minority Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Profit / (Loss) after taxes, minority interest and share of profit / (loss) of associates/ joint Venture | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| X. Profit/(Loss) from continued operations | 262.86 | 0.00 | 0.00 | 996.67 | 0.00 |
| XI. Tax expense of discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | |
| XII. Profit/(Loss) from Discontinued operations (after tax) (X-XI) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XIII. Profit/(Loss) for the period (IX+XII) | 262.86 | 313.32 | 208.35 | 996.67 | 864.54 |
| XIV. Other Comprehensive Income | |||||
| (A) (i) Items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (B) (i) Items that will be classified to profit or loss | 0.00 | 0.00 | 0 | 0 | 0.00 |
| (ii) Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XV. Total Comprehensive Income for the period (XIII+XIV) (Comprising Profit (Loss) and Other Comprehensive Income for the Period) | 262.86 | 313.32 | 208.35 | 996.67 | 864.54 |
| XVI. Earnings per equity share (for continuing operation): | |||||
|---|---|---|---|---|---|
| (1) Basic | 8.76 | 10.44 | 6.94 | 33.21 | 28.81 |
| (2) Diluted | 8.76 | 10.44 | 6.94 | 33.21 | 28.81 |
| XVII. Earnings per equity share (for discontinued operation): | |||||
| (1) Basic | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (2) Diluted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XVIII. Earnings per equity share (for discontinued & continuing operations) | |||||
| (1) Basic | 8.76 | 10.44 | 6.94 | 33.21 | 28.81 |
| (2) Diluted | 8.76 | 10.44 | 6.94 | 33.21 | 28.81 |
Notes:
(1) The above consolidated financial results have been reviewed by Audit Committee at its meeting held on 29th, May 2026 and thereafter approved by the Board of Directors at its Meeting held on 29th, May 2026.
(2) The Statutory Auditors have carried out their audit for the above results under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditor have expressed their unmodified opinion on these results.
(3) The above result results are prepared in accordance with Indian Accounting Standards ("Ind AS"), the provisions of the Companies Act, 2013 ("the Act"), as applicable and guidelines issued by the Securities and Exchange Board of India ("SEBI"). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016.
(4) The IND AS compliant corresponding figures for the period as reported above have not been subjected to review. However, the Company's management has exercised necessary due diligence to ensure that such financial results provide a true and fair view of its affairs.
(5) The figures for the previous period/year have been regrouped/reclassified, wherever necessary, to conform to the current period/year classification
(6) As the Company's business activity falls within a single segment, therefore "Segment Reporting" are not applicable.
(7) List of Entities Consolidated in the Statement are:
Parmeshwari Silk Mills Limited & Harappa Textile Mills Private Limited
(8) The above financial results of the company are available on the website of the company at www.parmeshwarisilkills.com and also at www.bseindia.com.
JATINDER
PAL SINGH
Digitally signed by
JATINDER PAL SINGH
Date: 2026.05.29
16:53:48 +05'30'
Jatinder Pal Singh
Whole-time Director
DIN : 01661864
Date: 29.05.2026
Place : Ludhiana
| EQUITY AND LIABILITES | ||
|---|---|---|
| Equity- | ||
| (a) Equity Share Capital | 300.11 | 300.11 |
| (b) Other Equity | 6147.28 | 5165.09 |
| (c ) NCI | 0.20 | 0.15 |
| Liabilities | ||
| Non -Current liabilities | ||
| (a) Financials Liabilities | ||
| (i) Borrowings | 4980.60 | 3980.07 |
| (ii) Trade Payable | ||
| (iii) Lease Liabilities | 166.09 | 7.02 |
| (iv) Other Financial liabilities (other than specified in item (b) to be specified | ||
| (b) Provisions | ||
| (c) Deferred Tax Liabilities (net) | 501.05 | 446.97 |
| (d) Other Non-Current Liabilities | 45.51 | 45.51 |
| TOTAL NON-CURRENT LIABILITIES | 12140.84 | 4479.56 |
| Current Liabilities | ||
| (a) Financials Liabilities | ||
| (i) Borrowings | 8757.14 | 8435.77 |
| (ii) Trade Payables | 4146.51 | 3085.41 |
| (iii) Other Financial liabilities (other than specified in item (c) tobe specified | ||
| (b) Other current liabilities | 336.19 | 659.96 |
| (c) provisions | 401.25 | 381.10 |
| (d) Current Tax Liabilities | ||
| TOTAL CURRENT LIABILITIES | 13641.09 | 12562.25 |
| TOTAL EQUITY AND LIABILITES | 25781.93 | 22507.15 |
| For Parmeshwari Silk Mills Limited | ||
| JATINDER | ||
| PAL SINGH | ||
| Digitally signed by | ||
| JATINDER PAL SINGH | ||
| Date: 2026.05.29 | ||
| 16:54:12 +05'30' | ||
| Jatinder Pal Singh | ||
| Whole-time Director | ||
| DIN : 01661864 | ||
| Date: 29.05.2026 | ||
| Place : Ludhiana |
| Purchase of investment property | 0 | -12.72 |
|---|---|---|
| Purchase of ROU Assets | -7.02 | |
| Purchase of intangible assets | 0 | 0 |
| Proceeds from sales of intangible assets under development | 0 | 0 |
| Purchase of intangible assets under development | 0 | 0 |
| Proceeds from sales of goodwill | 0 | 0 |
| Purchase of goodwill | 0 | 0 |
| Proceeds from biological assets other than bearer plants | 0 | 0 |
| Purchase of biological assets other than bearer plants | 0 | 0 |
| Proceeds from government grants | 0 | 0 |
| Proceeds from sales of other long-term assets | 0 | 0 |
| Cash receipts from repayment of advances and loans made to other parties | 0 | 0 |
| Cash payments for future contracts, forward contracts, option contracts and swapcontracts | 0 | 0 |
| Cash receipts from future contracts, forward contracts, option contracts and swapcontracts | 0 | 0 |
| Dividends received | 0 | 0 |
| Interest received | 4.27 | 1.01 |
| Income taxes paid (refund) | ||
| Other inflows (outflows) of cash | 2.4 | 2.4 |
| Net cash flows from (used in) investing activities | -1067.29 | -1083.17 |
| Cash flows from used in financing activities | 0 | 0 |
| Proceeds from changes in ownership interests in subsidiaries | 0 | 0 |
| Payments from changes in ownership interests in subsidiaries | 0 | 0 |
| Proceeds from issuing shares | 0 | 0 |
| Proceeds from issuing other equity instruments | 0 | 0 |
| Payments to acquire or redeem entity's shares | 0 | 0 |
| Payments of other equity instruments | 0 | 0 |
| Proceeds from exercise of stock options | 0 | 0 |
| Proceeds from issuing debentures notes bonds etc | 0 | 0 |
| Proceeds from borrowings | 321.36 | 1580.95 |
| Proceeds from borrowings of financial institutions | 1000.534 | |
| Repayments of borrowings | -1280.71 | |
| Proceeds from loan | -28.52 | |
| Payments of finance lease liabilities | 0 | 0 |
| Payments of lease liabilities | -1.93 | 7.02 |
| Dividends paid | 0 | 0 |
| Interest Paid | -936.17 | -928.21 |
| Income taxes paid (refund) | ||
| Other inflows (outflows) of cash | -0.75 | 0 |
| Net cash flows from (used in) financing activities | 354.52 | -620.95 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 95.23 | -379.87 |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | ||
| Net increase (decrease) in cash and cash equivalents | ||
| Cash and cash equivalents cash flow statement at beginning of period | 13.27 | 393.14 |
| Cash and cash equivalents cash flow statement at end of period | 108.50 | 13.27 |
| Notes: 1. The Cashflow Statement has been prepared under 'Indirect Method' as set out in Ind AS 7 "Statement of Cash Flows". 2. Amount in brackets, represent Cash Outflow. 3. Previous year's year figures have been regrouped and rearranged wherever necessary. | ||
| For Parmeshwari Silk Mills Limited | ||
| JATINDER Digitally signed by JATINDER PAL SINGH Date: 2026.03.24 06:43:09 2019 Jatinder Pal Singh Whole-time Director DIN: 01661864 | ||
| Date: 29.05.2026 Place : Ludhiana |
B. STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF PUBLIC ISSUE, RIGHTS ISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTITUTIONS PLACEMENT ETC. - Not Applicable
C. FORMAT FOR DISCLOSING OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES
| Sr. No. | Particulars | In INR Crore |
|---|---|---|
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | - |
| A. | Total amount outstanding as on date | - |
| B. | Of the total amount outstanding, amount of default as on date | - |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | - |
| A. | Total amount outstanding as on date | - |
| B. | Of the total amount outstanding, amount of default as on date | - |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | - |
D. FORMAT FOR DISCLOSURE OF RELATED PARTY TRANSACTIONS (applicable only for half-yearly filings i.e., 2nd and 4th quarter) - Applicable
E. STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (FOR AUDIT REPORT WITH MODIFIED OPINION) SUBMITTED ALONG-WITH ANNUAL AUDITED FINANCIAL RESULTS (Standalone and Consolidated separately) (applicable only for Annual Filing i.e., 4th quarter) – There are no qualifications.
JATINDER
PAL SINGH
Digitally signed by JATINDER PAL SINGH
Date: 2026.05.29 16:56:24 +05'30'