Integrated Filing — IndAS



General information about company
Scrip Code 500444
NSE Symbol WSTCSTPAPR
MSEI Symbol NOTLISTED
ISIN INE976A01021
Name of company WEST COAST PAPER MILLS 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-Aug-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 Multi segment
Description of single segment
Start date and time of board meeting 11-Aug-2025   12:00:00
End date and time of board meeting 11-Aug-2025   13:35:00
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 9546461000
Other income 446618000
Total income 9993079000
2 Expenses
(a) Cost of materials consumed 6873521000
(b) Purchases of stock-in-trade 4518000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1181490000
(d) Employee benefit expense 1006898000
(e) Finance costs 109631000
(f) Depreciation, depletion and amortisation expense 578096000
(f) Other Expenses
1 Power, fuel and water 852157000 852157000
2 Other expenses 886385000 886385000
Total other expenses 1738542000
Total expenses 9129716000
3 Total profit before exceptional items and tax 863363000
4 Exceptional items 0
5 Total profit before tax 863363000
6 Tax expense
7 Current tax 215926000
8 Deferred tax 44793000
9 Total tax expenses 260719000
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 602644000
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 0
16 Total profit (loss) for period 602644000
17 Other comprehensive income net of taxes 127151000
18 Total Comprehensive Income for the period 729795000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 543948000
Total profit or loss, attributable to non-controlling interests 58696000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 653005000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 76790000
21 Details of equity share capital
Paid-up equity share capital 132098000
Face value of equity share capital 2
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 8.24
Diluted earnings (loss) per share from continuing operations 8.24
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 8.24
Diluted earnings (loss) per share from continuing and discontinued operations 8.24
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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)
1 Paper and Paper Board 8806736000 8806736000
2 Telecommunication Cables 739411000 739411000
3 Others 314000 314000
Total Segment Revenue 9546461000
Less: Inter segment revenue 0 0
Revenue from operations 9546461000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper and Paper Board 852870000 852870000
2 Telecommunication Cables 4533000 4533000
3 Others -4704000 -4704000
Total Profit before tax 852699000
i. Finance cost 109631000 109631000
ii. Other Unallocable Expenditure net off Unallocable income -120295000 -120295000
Profit before tax 863363000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper and Paper Board 52115978000 52115978000
2 Telecommunication Cables 4213570000 4213570000
3 Others 333670000 333670000
Total Segment Asset 56663218000 56663218000
Un-allocable Assets 0 0
Net Segment Asset 56663218000 56663218000
4 Segment Liabilities
Segment Liabilities
1 Paper and Paper Board 12659759000 12659759000
2 Telecommunication Cables 2587083000 2587083000
3 Others -18926000 -18926000
Total Segment Liabilities 15227916000 15227916000
Un-allocable Liabilities 0 0
Net Segment Liabilities 15227916000 15227916000
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 Remeasurement of employees benefit obligations -6583000 -6583000
2 Equity instruments through other comprehensive income 153598000 153598000
3 Income tax on above -19864000 -19864000
Total Amount of items that will not be reclassified to profit and loss 127151000
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
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 127151000