Paramatrix reclassifies short-term borrowings in FY26 cash flow statement
Paramatrix Technologies Limited revised its FY26 financial results to reclassify ₹94.22 lakhs of short-term borrowings from operating to financing activities. The adjustment is a presentation change with no impact on profit or net worth. Standalone net profit for the year was ₹129.80 lakhs, while consolidated profit stood at ₹260.84 lakhs.

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Paramatrix Technologies Limited has revised its audited standalone and consolidated financial results for the year ended March 31, 2026, following the identification of a classification error in the cash flow statement. The company reclassified short-term borrowings amounting to ₹94.22 lakhs from cash flows from operating activities to cash flows from financing activities to appropriately reflect the nature of the transaction. This adjustment is solely a presentation change and does not affect the net profit, total assets, liabilities, equity, or net worth of the company.
The Board of Directors of Paramatrix Technologies approved the revised financial results on May 22, 2026. The statutory auditors, E. A. Patil & Associates LLP, confirmed that the reclassification does not result in any modification to their audit opinion issued on May 22, 2026. The auditors clarified that the adjustment does not impact the statement of profit and loss, balance sheet, earnings per share, or any other financial ratios.
For the financial year ended March 31, 2026, the company reported a standalone net profit of ₹129.80 lakhs, a decrease from ₹400.78 lakhs in the previous year. Total standalone income for the year stood at ₹2548.87 lakhs, compared to ₹2354.67 lakhs in FY25. On a consolidated basis, the profit attributable to the owners of the company was ₹260.84 lakhs for FY26, down from ₹575.54 lakhs in the prior year, with total consolidated income rising to ₹3256.84 lakhs from ₹3132.69 lakhs.
The revision specifically altered the net cash flow from operating activities, which was restated to ₹228.17 lakhs in the standalone results and ₹598.50 lakhs in the consolidated results for FY26. Correspondingly, the net cash flow from financing activities was adjusted to ₹727.47 lakhs in both standalone and consolidated statements. The company's cash and cash equivalents at the end of the period were reported at ₹2088.94 lakhs on a standalone basis and ₹3170.89 lakhs on a consolidated basis.
Standalone Financial Results for FY26
| Particulars | For the Year Ended March 31, 2026 (₹ in Lakhs) | For the Year Ended March 31, 2025 (₹ in Lakhs) |
|---|---|---|
| Total Income | 2548.87 | 2354.67 |
| Total Expenses | 2419.07 | 1953.20 |
| Profit for the Period | 129.80 | 400.78 |
| Earnings Per Share (Basic) | 1.17 | 3.88 |
Consolidated Financial Results for FY26
| Particulars | For the Year Ended March 31, 2026 (₹ in Lakhs) | For the Year Ended March 31, 2025 (₹ in Lakhs) |
|---|---|---|
| Total Income | 3256.84 | 3132.69 |
| Total Expenses | 2964.13 | 2419.29 |
| Profit for the Period | 260.84 | 575.54 |
| Earnings Per Share (Basic) | 2.34 | 5.57 |
The company also noted an exceptional item of ₹26.61 lakhs during the period, recognized due to the implementation of new Labour Codes notified by the Government of India effective November 21, 2025. This amount pertains to the unrecognised past service cost for employee benefits.
Historical Stock Returns for Paramatrix Technologies
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| 0.0% | +0.81% | -4.62% | -20.82% | -31.11% | -48.68% |
What specific measures is Paramatrix Technologies implementing to reverse the significant decline in net profit year-over-year?
How will the implementation of the new Labour Codes impact the company's operational expenses going forward?
Does the company anticipate further restatements or internal control enhancements following this cash flow classification error?





























