Integrated Filing — IndAS



General information about company
Scrip Code 504212
NSE Symbol UNIVCABLES
MSEI Symbol NOTLISTED
ISIN INE279A01012
Name of company UNIVERSAL CABLES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Cable
Start date and time of board meeting 08-Aug-2025   11:45:00
End date and time of board meeting 08-Aug-2025   18:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 6001929000
Other income 23914000
Total income 6025843000
2 Expenses
(a) Cost of materials consumed 4366108000
(b) Purchases of stock-in-trade 419758000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -471699000
(d) Employee benefit expense 283867000
(e) Finance costs 241283000
(f) Depreciation, depletion and amortisation expense 85554000
(f) Other Expenses
1 Other Expenses 829687000 829687000
2 Net Impairment (Gain)/Loss on Financial Assets -3876000 -3876000
Total other expenses 825811000
Total expenses 5750682000
3 Total profit before exceptional items and tax 275161000
4 Exceptional items 0
5 Total profit before tax 275161000
6 Tax expense
7 Current tax 70867000
8 Deferred tax 54412000
9 Total tax expenses 125279000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 149882000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 179251000
16 Total profit (loss) for period 329133000
17 Other comprehensive income net of taxes 570179000
18 Total Comprehensive Income for the period 899312000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 346983000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.49
Diluted earnings (loss) per share from continuing operations 9.49
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.49
Diluted earnings (loss) per share from continuing and discontinued operations 9.49
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The above Unaudited Consolidated Financial Results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 8th August 2025. The limited review of the Unaudited Consolidated Financial Results for the quarter ended 30th June 2025 pursuant to Regulation 33(3)(c)(i) of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015 has been carried out by the Statutory Auditors of the Company. n n2. The Company has only one reportable primary business segment i.e. Electrical and other Cables Wires Conductors Accessories for Cables and Conductors Products for quality power solutions eg. Capacitors and Capacitor Banks Harmonic Filters SVGs etc. and Turnkey Projects predominantly relating thereto based on guiding principles given in Ind AS-108 Operating Segments notified pursuant to Companies Indian Accounting Standards Rules 2015 as amended . Accordingly the disclosure requirements as per Ind AS 108 are not applicable. n n3. The Unaudited Consolidated Financial Results of the Company for the quarter ended 30th June 2025 have been prepared interalia considering the unaudited consolidated financial results of an Associate Company viz. Vindhya Telelinks Limited VTL. The unaudited consolidated financial results of VTL for the quarter ended 30th June 2025 as also of the corresponding previous periods year do not include financial results of its three wholly owned subsidiaries Unquoted Non-Banking Financial Companies viz. August Agents Limited Insilco Agents Limited and Laneseda Agents Limited the Subsidiaries . VTL has informed that the ex directors of these subsidiaries are having unauthorized and illegal possession of the books of account statutory and other records and consequently it has not received valid and duly approved financial statements/results of these subsidiaries. n n4. The figures of the previous periods/year are re-classified re-grouped wherever necessary to correspond with the current period s classification and disclosure.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Equity Instruments through OCI (Net of Tax) 226615000 226615000
2 Re-measurement of Defined Benefit Plan (Net of Tax) -2926000 -2926000
3 Share in Associates and Joint Venture (Net of Tax) 292529000 292529000
Total Amount of items that will not be reclassified to profit and loss 516218000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Cash Flow Hedge Reserve (Net of Tax) 49907000 49907000
2 Share in Cash Flow Hedge Reserve in Associate and Joint Venture (Net of Tax) 4054000 4054000
Total Amount of items that will be reclassified to profit and loss 53961000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 570179000