Integrated Filing — IndAS



General information about company
Scrip Code 517146
NSE Symbol USHAMART
MSEI Symbol NOTLISTED
ISIN INE228A01035
Name of company USHA MARTIN 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-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 12-Aug-2025   15:10:00
End date and time of board meeting 12-Aug-2025   15:45:00
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 8871900000
Other income 154600000
Total income 9026500000
2 Expenses
(a) Cost of materials consumed 4469100000
(b) Purchases of stock-in-trade 19100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 143000000
(d) Employee benefit expense 1132000000
(e) Finance costs 62500000
(f) Depreciation, depletion and amortisation expense 286900000
(f) Other Expenses
1 Other expenses 1662600000 1662600000
Total other expenses 1662600000
Total expenses 7775200000
3 Total profit before exceptional items and tax 1251300000
4 Exceptional items 0
5 Total profit before tax 1251300000
6 Tax expense
7 Current tax 280500000
8 Deferred tax 7700000
9 Total tax expenses 288200000
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 963100000
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 45000000
16 Total profit (loss) for period 1008100000
17 Other comprehensive income net of taxes 520600000
18 Total Comprehensive Income for the period 1528700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1009300000
Total profit or loss, attributable to non-controlling interests -1200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1529900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1200000
21 Details of equity share capital
Paid-up equity share capital 305200000
Face value of equity share capital 1
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 3.31
Diluted earnings (loss) per share from continuing operations 3.31
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 3.31
Diluted earnings (loss) per share from continuing and discontinued operations 3.31
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) For notes please refer to the pdf document uploaded on the exchange



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 Wire & Wire Ropes 8707500000 8707500000
2 Others 164400000 164400000
Total Segment Revenue 8871900000
Less: Inter segment revenue 0 0
Revenue from operations 8871900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Wire & Wire Ropes 1357600000 1357600000
2 Others -15000000 -15000000
Total Profit before tax 1342600000
i. Finance cost 62500000 62500000
ii. Other Unallocable Expenditure net off Unallocable income 28800000 28800000
Profit before tax 1251300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Wire & Wire Ropes 34279900000 34279900000
2 Others 612700000 612700000
Total Segment Asset 34892600000 34892600000
Un-allocable Assets 4060900000 4060900000
Net Segment Asset 38953500000 38953500000
4 Segment Liabilities
Segment Liabilities
1 Wire & Wire Ropes 5195900000 5195900000
2 Others 185100000 185100000
Total Segment Liabilities 5381000000 5381000000
Un-allocable Liabilities 4523100000 4523100000
Net Segment Liabilities 9904100000 9904100000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Note:ttttt n nThe Group has been organised into business units based on its products and services and has two reportable segments which are as follows:ttttttt n n(a) Wire & Wire Ropes segment which manufactures and sells steel wires, strands, wire ropes, cords, related accessories, wire drawing and allied machines, etc. ttttttt n(b) Others segment which manufactures and sells Jelly Filled & Optical Fibre Telecommunication Cables. ttttttt n



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 Items that will not be reclassified to profit or loss -22500000 -22500000
Total Amount of items that will not be reclassified to profit and loss -22500000
2 Income tax relating to items that will not be reclassified to profit or loss -5400000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 537700000 537700000
Total Amount of items that will be reclassified to profit and loss 537700000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 520600000