Income Statement Paramount Cosmetics (India) Limited

Stocks

PARMCOS-B6

INE143I01013

Personal Products

Market Closed - Bombay S.E. 06:02:26 2026-10-05 EDT			5-day change	1st Jan Change
34.50 ^INR	0.00%		-10.06%	-9.19%

08-12	Paramount Cosmetics Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
06-18	Paramount Cosmetics Limited Announces Appointment of Prerna Jain as Whole-Time Company Secretary and Compliance Officer, Effective June 18, 2026	CI

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Published financial data: PARAMOUNT COSMETICS (INDIA) LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	202M	267M	218M	204M	214M
Other Revenues, Total	-	-	-	-	-2K
Total Revenues	202M	267M	218M	204M	214M
Cost of Goods Sold, Total	70.39M	118M	157M	129M	153M
Gross Profit	131M	149M	61.54M	74.58M	60.86M
Selling General & Admin Expenses, Total	79.1M	69.7M	34.37M	38.18M	23.86M
Provision for Bad Debts	-	-	-	-	-
Depreciation & Amortization - (IS)	9.52M	8.08M	6.72M	5.5M	4.63M
Other Operating Expenses	60.34M	49.57M	14.44M	15.35M	11.59M
Other Operating Expenses, Total	149M	127M	55.53M	59.03M	40.07M
Operating Income	-17.49M	21.93M	6.01M	15.56M	20.78M
Interest Expense, Total	-23.14M	-16.29M	-16.59M	-14.63M	-11.89M
Interest And Investment Income	105K	105K	3.19M	970K	495K
Net Interest Expenses	-23.04M	-16.18M	-13.4M	-13.66M	-11.4M
Currency Exchange Gains (Loss)	-945K	-1.59M	-1.04M	126K	-73K
Other Non Operating Income (Expenses)	748K	-691K	-772K	-1.37M	-6.17M
EBT, Excl. Unusual Items	-40.73M	3.46M	-9.19M	651K	3.14M
Gain (Loss) On Sale Of Assets	44.07M	-	10.18M	-	195K
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	3.35M	3.46M	988K	651K	3.34M
Income Tax Expense	1.39M	1.35M	774K	351K	2.83M
Earnings From Continuing Operations	1.96M	2.12M	214K	300K	512K
Net Income to Company	1.96M	2.12M	214K	300K	512K
Net Income - (IS)	1.96M	2.12M	214K	300K	512K
Preferred Dividend and Other Adjustments	1K	-1K	-	-	-
Net Income to Common Incl Extra Items	1.96M	2.12M	214K	300K	512K
Net Income to Common Excl. Extra Items	1.96M	2.12M	214K	300K	512K
Per Share Items
Net EPS - Basic	0.4	0.44	0.04	0.06	0.11
Basic EPS - Continuing Operations	0.4	0.44	0.04	0.06	0.11
Basic Weighted Average Shares Outstanding	4.86M	4.86M	4.86M	4.86M	4.86M
Net EPS - Diluted	0.4	0.44	0.04	0.06	0.11
Diluted EPS - Continuing Operations	0.4	0.44	0.04	0.06	0.11
Diluted Weighted Average Shares Outstanding	4.86M	4.86M	4.86M	4.86M	4.86M
Normalized Basic EPS	-5.24	0.45	-1.18	0.08	0.4
Normalized Diluted EPS	-5.24	0.45	-1.18	0.08	0.4
Dividend Per Share	-	-	-	-	-
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	-8.13M	29.88M	12.65M	21M	25.38M
EBITA	-17.49M	21.93M	6.01M	15.56M	20.78M
EBIT	-17.49M	21.93M	6.01M	15.56M	20.78M
EBITDAR	-4.52M	34.14M	16.19M	23.78M	25.88M
Total Revenues (As Reported)	247M	269M	239M	216M	225M
Effective Tax Rate - (Ratio)	41.5	38.89	78.34	53.92	84.66
Total Current Taxes	1.16M	2.24M	-	-	2.03M
Total Deferred Taxes	231K	-893K	774K	351K	492K
Normalized Net Income	-25.45M	2.16M	-5.75M	407K	1.96M
Non-Cash Pension Expense	193K	211K	156K	103K	533K
Supplemental Operating Expense Items
Advertising Expense	18.11M	16.6M	8.18M	10.81M	1.18M
Marketing Expenses	-	-	-	19K	-
Selling and Marketing Expenses	18.11M	16.6M	8.18M	10.83M	1.18M
Net Rental Expense, Total	3.61M	4.25M	3.54M	2.77M	497K
Imputed Operating Lease Interest Expense	4.2M	4.09M	3.8M	2.75M	686K
Imputed Operating Lease Depreciation	-593K	162K	-259K	21.94K	-189K
Maintenance & Repair Expenses, Total	6.21M	1.82M	1.45M	1.28M	1.59M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	5.5M	2.08M	1.36M	866K	2.46M
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	5.5M	2.08M	1.36M	866K	2.46M
Accounts Receivable, Total	66.04M	62.27M	38.65M	21.69M	221K
Other Receivables	-	74K	-	-	-
Notes Receivable	6.59M	7.22M	3.08M	3.56M	3.88M
Total Receivables	72.63M	69.57M	41.74M	25.25M	4.1M
Inventory	149M	132M	172M	213M	189M
Prepaid Expenses	288K	494K	407K	284K	289K
Other Current Assets, Total	3.23M	3.58M	15.57M	18.23M	13.56M
Total Current Assets	230M	207M	231M	258M	210M
Gross Property Plant And Equipment	147M	148M	144M	144M	144M
Accumulated Depreciation	-82.9M	-90.86M	-96.58M	-102M	-106M
Net Property Plant And Equipment	64M	57.07M	47.7M	42.27M	38.26M
Long-term Investments	19K	-	-	-	-
Other Intangibles, Total	100M	100M	100M	100M	100M
Deferred Tax Assets Long-Term	4.18M	5.78M	4.78M	4.36M	3.65M
Other Long-Term Assets, Total	59.46M	59.46M	25.5M	155K	70K
Total Assets	458M	430M	409M	405M	352M
Liabilities
Accounts Payable, Total	31.52M	26M	20.74M	18.23M	13.06M
Accrued Expenses, Total	50.92M	41.32M	28.42M	36.21M	30.54M
Short-term Borrowings	64.07M	43.25M	45M	47.77M	-
Current Portion of Long-Term Debt	15.77M	18.81M	16.11M	38.86M	22.87M
Current Income Taxes Payable	10.71M	12.75M	16.41M	13.16M	8.2M
Other Current Liabilities	1.26M	5.07M	2.73M	4.07M	28.99M
Total Current Liabilities	174M	147M	129M	158M	104M
Long-Term Debt	65.84M	63.21M	60.93M	27.28M	1.01M
Unearned Revenue Non Current	1.6M	1.4M	1.2M	1M	800K
Pension & Other Post Retirement Benefits	2.82M	1.79M	1.33M	1.39M	1.21M
Other Non Current Liabilities	16.16M	14.12M	12.86M	13.16M	40.36M
Total Liabilities	261M	228M	206M	201M	147M
Common Stock, Total	48.55M	48.55M	48.55M	48.55M	48.55M
Additional Paid In Capital	109M	109M	109M	109M	109M
Retained Earnings	41.86M	43.98M	44.22M	44.49M	45.03M
Comprehensive Income and Other	-1.2M	1.2M	1.84M	2.09M	2.7M
Total Common Equity	198M	202M	203M	204M	205M
Total Equity	198M	202M	203M	204M	205M
Total Liabilities And Equity	458M	430M	409M	405M	352M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4.86M	4.86M	4.86M	4.86M	4.86M
ECS Total Common Shares Outstanding	4.86M	4.86M	4.86M	4.86M	4.86M
Book Value / Share	40.73	41.66	41.84	41.95	42.18
Tangible Book Value	97.45M	102M	103M	104M	105M
Tangible Book Value Per Share	20.07	21.02	21.22	21.33	21.58
Total Debt	146M	125M	122M	114M	23.88M
Net Debt	140M	123M	121M	113M	21.41M
Debt Equivalent of Unfunded Proj. Benefit Obligation	2.82M	2.08M	1.43M	1.56M	2.06M
Debt Equivalent Oper. Leases	28.88M	34.02M	28.29M	22.18M	3.98M
Account Code - Inventory Valuation	3	3	3	6	6
Inventories - Raw Materials, Total	9.37M	12.04M	-	-	-
Inventories - Finished Goods, Total	126M	120M	170M	212M	187M
Inventories - Others	13.6M	-	-	-	-
Land - (BS)	7.28M	7.28M	4.59M	4.59M	4.89M
Buildings, Total	65.49M	65.49M	65.49M	65.49M	65.49M
Machinery, Total	74.14M	75.17M	74.19M	74.21M	73.7M
Full Time Employees	101	52	59	63	26
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	15K	1K

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	1.96M	2.12M	214K	300K	512K
Depreciation & Amortization - CF	9.36M	7.96M	6.64M	5.45M	4.6M
Depreciation & Amortization, Total	9.36M	7.96M	6.64M	5.45M	4.6M
Amortization of Deferred Charges, Total - (CF)	155K	117K	82.72K	52K	31K
(Gain) Loss From Sale Of Asset	-44.07M	-	-10.18M	-	-195K
Provision and Write-off of Bad Debts	-	-	-	-	-
Other Operating Activities, Total	24.43M	15.04M	9.73M	7.03M	5.48M
Change In Accounts Receivable	-5.52M	11.88M	23.62M	16.97M	21.47M
Change In Inventories	14.67M	16.75M	-37.87M	-42.76M	24.94M
Change In Accounts Payable	-2.78M	-12.7M	-5.26M	-2.5M	-5.17M
Change In Income Taxes	690K	3.23M	3.66M	-	-
Change in Other Net Operating Assets	9.26M	-7.86M	7.01M	29.51M	56.01M
Cash from Operations	8.16M	36.53M	-2.35M	14.04M	108M
Capital Expenditure	-2.66M	-1.07M	-158K	-15K	-613K
Sale of Property, Plant, and Equipment	46M	-	13.06M	-	222K
Investment in Marketable and Equity Securities, Total	-	19K	-	-	-
Other Investing Activities, Total	105K	1.54M	9.31M	9.61M	2.66M
Cash from Investing	43.44M	496K	22.22M	9.6M	2.26M
Short Term Debt Issued, Total	-	-	-	3.36M	-
Long-Term Debt Issued, Total	13.59M	-	-	-	-
Total Debt Issued	13.59M	-	-	3.36M	-
Short Term Debt Repaid, Total	-40.27M	-20.82M	-954K	-	-63.76M
Long-Term Debt Repaid, Total	-	-2.64M	-2.28M	-11.49M	-26.27M
Total Debt Repaid	-40.27M	-23.46M	-3.23M	-11.49M	-90.03M
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-23.54M	-16.98M	-17.36M	-16M	-18.3M
Cash from Financing	-50.21M	-40.44M	-20.59M	-24.13M	-108M
Miscellaneous Cash Flow Adjustments	1K	-1K	-	-	-
Net Change in Cash	1.4M	-3.41M	-730K	-489K	1.6M
Supplemental Items
Cash Interest Paid	23.54M	16.98M	17.36M	16M	18.3M
Cash Income Tax Paid (Refund)	466K	713K	-	-	7.3M
Levered Free Cash Flow	-1.84M	20.88M	-40.92M	5.92M	68.41M
Unlevered Free Cash Flow	12.62M	31.06M	-30.55M	15.06M	75.84M
Change In Net Working Capital	-16.7M	-10.34M	40.87M	146K	-58.83M
Net Debt Issued / Repaid	-26.68M	-23.46M	-3.23M	-8.13M	-90.03M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	-2.32	3.03	0.9	2.39	3.43
Return on Total Capital	-3.08	4.08	1.15	3.03	4.76
Return On Equity %	1	1.06	0.11	0.15	0.25
Return on Common Equity	1	1.06	0.11	0.15	0.25
Margin Analysis
Gross Profit Margin %	65.13	55.87	28.22	36.6	28.44
SG&A Margin	39.19	26.09	15.76	18.73	11.15
EBITDA Margin %	-4.03	11.18	5.8	10.31	11.86
EBITA Margin %	-8.67	8.21	2.76	7.63	9.71
EBIT Margin %	-8.67	8.21	2.76	7.63	9.71
Income From Continuing Operations Margin %	0.97	0.79	0.1	0.15	0.24
Net Income Margin %	0.97	0.79	0.1	0.15	0.24
Net Avail. For Common Margin %	0.97	0.79	0.1	0.15	0.24
Normalized Net Income Margin	-12.61	0.81	-2.63	0.2	0.92
Levered Free Cash Flow Margin	-0.91	7.81	-18.76	2.9	31.97
Unlevered Free Cash Flow Margin	6.25	11.62	-14.01	7.39	35.45
Asset Turnover
Asset Turnover	0.43	0.59	0.52	0.5	0.57
Fixed Assets Turnover	2.95	4.41	4.16	4.53	5.31
Receivables Turnover (Average Receivables)	3.19	3.92	4.32	6.76	19.53
Inventory Turnover (Average Inventory)	0.45	0.84	1.02	0.67	0.76
Short Term Liquidity
Current Ratio	1.32	1.41	1.78	1.63	2.02
Quick Ratio	0.41	0.44	0.31	0.14	0.03
Operating Cash Flow to Current Liabilities	0.05	0.25	-0.02	0.09	1.04
Days Sales Outstanding (Average Receivables)	114.43	93.18	84.7	54.03	18.69
Days Outstanding Inventory (Average Inventory)	809.78	433.71	359.05	543.73	480.07
Average Days Payable Outstanding	215.55	116.73	44.36	41.63	44.21
Cash Conversion Cycle (Average Days)	708.66	410.16	399.39	556.13	454.55
Long Term Solvency
Total Debt/Equity	73.68	61.94	60.08	55.93	11.66
Total Debt / Total Capital	42.42	38.25	37.53	35.87	10.44
LT Debt/Equity	33.3	31.25	29.99	13.39	0.49
Long-Term Debt / Total Capital	19.17	19.3	18.74	8.59	0.44
Total Liabilities / Total Assets	56.87	52.96	50.32	49.69	41.79
EBIT / Interest Expense	-0.76	1.35	0.36	1.06	1.75
EBITDA / Interest Expense	-0.35	1.83	0.76	1.44	2.13
(EBITDA - Capex) / Interest Expense	-0.47	1.77	0.75	1.43	2.08
Total Debt / EBITDA	-17.92	4.19	9.65	5.42	0.94
Net Debt / EBITDA	-17.25	4.12	9.54	5.38	0.84
Total Debt / (EBITDA - Capex)	-13.5	4.35	9.77	5.43	0.96
Net Debt / (EBITDA - Capex)	-12.99	4.27	9.66	5.39	0.86
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	15.32	32.37	-18.39	-6.54	4.98
Gross Profit, 1 Yr. Growth %	-6.77	8.43	-58.77	12.68	-18
EBITDA, 1 Yr. Growth %	-129.9	-537.41	-57.67	66.04	20.85
EBITA, 1 Yr. Growth %	-205.68	-234.1	-72.57	158.73	33.62
EBIT, 1 Yr. Growth %	-205.68	-234.1	-72.57	158.73	33.62
Earnings From Cont. Operations, 1 Yr. Growth %	-42.9	8.18	-89.89	40.19	70.67
Net Income, 1 Yr. Growth %	-42.9	8.18	-89.89	40.19	70.67
Normalized Net Income, 1 Yr. Growth %	-1.17K	-108.51	-365.31	-107.08	382.8
Diluted EPS Before Extra, 1 Yr. Growth %	-43.37	9.06	-90.83	50	75.76
Accounts Receivable, 1 Yr. Growth %	9.12	-16.02	-37.93	-43.89	-98.98
Inventory, 1 Yr. Growth %	-8.97	-11.28	26.78	24.24	-11.2
Net Property, Plant and Equip., 1 Yr. Growth %	-11.95	-10.83	-16.42	-11.39	-9.49
Total Assets, 1 Yr. Growth %	-5.27	-9.23	-4.91	-1	-13.08
Tangible Book Value, 1 Yr. Growth %	2.97	4.71	0.94	0.55	1.14
Common Equity, 1 Yr. Growth %	1.39	2.28	0.44	0.26	0.56
Cash From Operations, 1 Yr. Growth %	-63.97	347.31	-106.44	-696.6	653.44
Capital Expenditures, 1 Yr. Growth %	87.4	-59.89	-85.18	-90.51	3.99K
Levered Free Cash Flow, 1 Yr. Growth %	-75.22	-1.95K	-296	-109.09	1.06K
Unlevered Free Cash Flow, 1 Yr. Growth %	89.57	132.9	-198.36	-127.54	403.58
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-8.63	23.55	3.94	-12.66	-0.95
Gross Profit, 2 Yr. CAGR %	-14.48	2.89	-33.14	-29.32	-4.12
EBITDA, 2 Yr. CAGR %	-54.64	4.84	36.08	-16.17	41.65
EBITA, 2 Yr. CAGR %	-19.56	15.09	-39.35	-15.77	85.93
EBIT, 2 Yr. CAGR %	-19.56	15.09	-39.35	-15.77	85.93
Earnings From Cont. Operations, 2 Yr. CAGR %	28.92	-21.43	-66.92	-62.36	54.68
Net Income, 2 Yr. CAGR %	28.92	-21.43	-66.92	-62.36	54.68
Normalized Net Income, 2 Yr. CAGR %	199.21	-4.76	-52.49	-56.65	-41.53
Diluted EPS Before Extra, 2 Yr. CAGR %	28.4	-21.41	-68.38	-62.91	62.37
Accounts Receivable, 2 Yr. CAGR %	-0.37	1.43	-27.8	-40.99	-92.44
Inventory, 2 Yr. CAGR %	-2.8	-10.24	7.53	25.51	5.03
Net Property, Plant and Equip., 2 Yr. CAGR %	-11.58	-11.39	-13.67	-13.94	-10.44
Total Assets, 2 Yr. CAGR %	-3.5	-5.74	-7.1	-2.97	-7.24
Tangible Book Value, 2 Yr. CAGR %	2.26	3.84	2.81	0.75	0.85
Common Equity, 2 Yr. CAGR %	1.04	1.84	1.36	0.35	0.41
Cash From Operations, 2 Yr. CAGR %	-56.16	26.95	-46.31	-37.99	576.3
Capital Expenditures, 2 Yr. CAGR %	86.7	-13.31	-75.62	-88.15	96.97
Levered Free Cash Flow, 2 Yr. CAGR %	-75.07	67.56	501.81	-46.76	2.54
Unlevered Free Cash Flow, 2 Yr. CAGR %	-46.09	115.98	51.35	-30.36	17.75
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-2.63	3.38	7.6	0.32	-7.14
Gross Profit, 3 Yr. CAGR %	-6.89	-6.01	-24.15	-18.48	-25.85
EBITDA, 3 Yr. CAGR %	-42.95	-8.88	-22.51	45.4	-5.3
EBITA, 3 Yr. CAGR %	-16	-6.74	-28.65	-1.65	-1.77
EBIT, 3 Yr. CAGR %	-16	-6.74	-28.65	-1.65	-1.77
Earnings From Cont. Operations, 3 Yr. CAGR %	15.31	21.58	-60.33	-46.48	-37.7
Net Income, 3 Yr. CAGR %	15.31	21.58	-60.33	-46.48	-37.7
Normalized Net Income, 3 Yr. CAGR %	99.43	-8.68	34.02	-74.81	-3.2
Diluted EPS Before Extra, 3 Yr. CAGR %	15	21.6	-61.6	-46.87	-37.7
Accounts Receivable, 3 Yr. CAGR %	27.43	-2.18	-13.88	-33.62	-84.75
Inventory, 3 Yr. CAGR %	-5.44	-5.79	1.64	12.83	11.83
Net Property, Plant and Equip., 3 Yr. CAGR %	-12.22	-11.33	-13.1	-12.91	-12.48
Total Assets, 3 Yr. CAGR %	-1.66	-4.41	-5.46	-5.11	-6.47
Tangible Book Value, 3 Yr. CAGR %	0.94	3.07	2.86	2.05	0.88
Common Equity, 3 Yr. CAGR %	0.49	1.46	1.37	0.99	0.42
Cash From Operations, 3 Yr. CAGR %	-43.02	-4.91	-53	19.81	43.38
Capital Expenditures, 3 Yr. CAGR %	4.55	11.81	-51.88	-82.21	-16.9
Levered Free Cash Flow, 3 Yr. CAGR %	-69.39	-11.03	76.55	73.65	48.53
Unlevered Free Cash Flow, 3 Yr. CAGR %	-45.75	-10.57	66.17	4.14	34.66
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-10.35	4.95	-0.05	-3.36	4.1
Gross Profit, 5 Yr. CAGR %	-6.18	-2.24	-17.68	-16.13	-15.47
EBITDA, 5 Yr. CAGR %	-31.3	-7.93	-21.98	-11.87	-1.37
EBITA, 5 Yr. CAGR %	-11.3	-4.78	-27.25	-10.47	4.66
EBIT, 5 Yr. CAGR %	-11.3	-4.78	-27.25	-10.47	4.66
Earnings From Cont. Operations, 5 Yr. CAGR %	15.91	41.97	-30.03	-23.93	-31.64
Net Income, 5 Yr. CAGR %	15.91	41.97	-30.03	-23.93	-31.64
Normalized Net Income, 5 Yr. CAGR %	193.5	2.4	12.35	-32.22	-3.82
Diluted EPS Before Extra, 5 Yr. CAGR %	15.72	40.39	-31.39	-24.38	-31.64
Accounts Receivable, 5 Yr. CAGR %	18.35	113.74	3.91	-20.09	-67.46
Inventory, 5 Yr. CAGR %	-2	-5.18	-0.5	6.25	2.98
Net Property, Plant and Equip., 5 Yr. CAGR %	-12.65	-12	-12.8	-12.38	-12.05
Total Assets, 5 Yr. CAGR %	-2.25	-1.99	-3.24	-3.84	-6.18
Tangible Book Value, 5 Yr. CAGR %	-3.64	-2.36	1.68	2.13	2.05
Common Equity, 5 Yr. CAGR %	-1.89	-1.22	0.84	1.01	0.98
Cash From Operations, 5 Yr. CAGR %	-33.83	-0.75	-44.36	-19.86	36.57
Capital Expenditures, 5 Yr. CAGR %	-17.82	18.45	-41.6	-54.44	-15.48
Levered Free Cash Flow, 5 Yr. CAGR %	54.6	37.99	-8.63	-27.55	55.87
Unlevered Free Cash Flow, 5 Yr. CAGR %	-7.61	8.48	-17.32	-19.09	62.67
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-