Integrated Filing — IndAS



General information about company

Scrip Code 500144
NSE Symbol FINCABLES
MSEI Symbol NOTLISTED
ISIN INE235A01022
Name of company FINOLEX CABLES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 11-11-2025   11:47:00
End date and time of board meeting 11-11-2025   13:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 28-05-2025
Indicate Company website link for updated RPT policy of the Company WWW.FINOLEX.COM
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,37,579.00 2,77,131.00
Other income 10,981.00 16,393.00
Total income 1,48,560.00 2,93,524.00
2 Expenses
(a) Cost of materials consumed 1,13,097.00 2,27,347.00
(b) Purchases of stock-in-trade 1,473.00 3,508.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,101.00) (7,366.00)
(d) Employee benefit expense 5,019.00 9,861.00
(e) Finance costs 44.00 86.00
(f) Depreciation, depletion and amortisation expense 1,404.00 2,775.00
(f) Other Expenses
1 Other Expenses 7,771.00 16,384.00
Total other expenses 7,771.00 16,384.00
Total expenses 1,24,707.00 2,52,595.00
3 Total profit before exceptional items and tax 23,853.00 40,929.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 23,853.00 40,929.00
6 Tax expense
7 Current tax 4,499.00 7,574.00
8 Deferred tax 665.00 784.00
9 Total tax expenses 5,164.00 8,358.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 18,689.00 32,571.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 18,689.00 32,571.00
17 Other comprehensive income net of taxes (713.00) 451.00
18 Total Comprehensive Income for the period 17,976.00 33,022.00
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 3,059.00 3,059.00
Face value of equity share capital 2 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 12.22 21.3
Diluted earnings (loss) per share from continuing operations 12.22 21.3
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 12.22 21.3
Diluted earnings (loss) per share from continuing and discontinued operations 12.22 21.3
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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 55,612.00
Capital work-in-progress 30,286.00
Investment property 28,133.00
Goodwill 0.00
Other intangible assets 83.00
Intangible assets under development 139.00
Biological assets other than bearer plants
Investments accounted for using equity method 26,276.00
Non-current financial assets
Non-current investments 7,848.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 1,829.00
Total non-current financial assets 9,677.00
Deferred tax assets (net)
Other non-current assets
Total non-current assets 1,50,206.00
2 Current assets
Inventories 79,403.00
Current financial asset
Current investments 2,65,853.00
Trade receivables, current 22,866.00
Cash and cash equivalents 4,899.00
Bank balance other than cash and cash equivalents 595.00
Loans, current 0.00
Other current financial assets 20,310.00
Total current financial assets 3,14,523.00
Current tax assets (net)
Other current assets
Total current assets 3,93,926.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5,44,132.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,059.00
Other equity 4,77,639.00
Total equity attributable to owners of parent 4,80,698.00
Non controlling interest
Total equity 4,80,698.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,631.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 1,631.00
Provisions, non-current 1,473.00
Deferred tax liabilities (net) 8,987.00
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 12,091.00
Current liabilities
Current financial liabilities
Borrowings, current 521.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,048.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 23,782.00
Total Trade payable 26,830.00
Other current financial liabilities 12,616.00
Total current financial liabilities 39,967.00
Other current liabilities 6,693.00
Provisions, current 580.00
Current tax liabilities (Net) 4,103.00
Deferred government grants, Current
Total current liabilities 51,343.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 63,434.00
Total equity and liabilites 5,44,132.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Electrical cables 1,18,772.00 2,39,343.00
2 Communication cables 10,638.00 21,522.00
3 Copper rods 48,506.00 88,848.00
4 Others 6,546.00 12,765.00
Total Segment Revenue 1,84,462.00 3,62,478.00
Less: Inter segment revenue 46,883.00 85,347.00
Revenue from operations 1,37,579.00 2,77,131.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Electrical cables 12,943.00 24,681.00
2 Communication cables 121.00 251.00
3 Copper rods 109.00 174.00
4 Others 110.00 217.00
Total Profit before tax 13,283.00 25,323.00
i. Finance cost 44.00 86.00
ii. Other Unallocable Expenditure net off Unallocable income (10,614.00) (15,692.00)
Profit before tax 23,853.00 40,929.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Electrical cables 1,40,112.00 1,40,112.00
2 Communication cables 51,559.00 51,559.00
3 Copper rods 1,677.00 1,677.00
4 Others 9,190.00 9,190.00
Total Segment Asset 2,02,538.00 2,02,538.00
Un-allocable Assets 3,41,595.00 3,41,595.00
Net Segment Asset 5,44,133.00 5,44,133.00
4 Segment Liabilities
Segment Liabilities
1 Electrical cables 31,012.00 31,012.00
2 Communication cables 2,698.00 2,698.00
3 Copper rods 363.00 363.00
4 Others 1,600.00 1,600.00
Total Segment Liabilities 35,673.00 35,673.00
Un-allocable Liabilities 27,761.00 27,761.00
Net Segment Liabilities 63,434.00 63,434.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 713.00 (451.00)
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 (713.00) 451.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 40,929.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 86.00
Adjustments for decrease (increase) in inventories (7,700.00)
Adjustments for decrease (increase) in trade receivables, current 1,367.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,616.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 14.00
Adjustments for other bank balances (11.00)
Adjustments for increase (decrease) in trade payables, current 2,477.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (810.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,775.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (38.00)
Adjustments for provisions, current (62.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 3.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 181.00
Adjustments for dividend income 7,244.00
Adjustments for interest income 1,259.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (7,729.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 61.00
Other adjustments for non-cash items 34.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (19,471.00)
Net cash flows from (used in) operations 21,458.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 7,250.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 14,208.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures (8,820.00)
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 30.00
Purchase of property, plant and equipment 11,027.00
Proceeds from sales of investment property 2,02,745.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 13,462.00
Dividends received 7,244.00
Interest received 1,786.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,23,409.00)
Net cash flows from (used in) investing activities (17,989.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 4.00
Interest paid 86.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (243.00)
Net cash flows from (used in) financing activities (333.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,114.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 9,013.00
Net increase (decrease) in cash and cash equivalents 4,899.00
Cash and cash equivalents cash flow statement at beginning of period 0.00
Cash and cash equivalents cash flow statement at end of period 4,899.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 DELOITTE HASKINS & SELLS LLP Yes 31-07-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Finolex Cables Limited Finolex J-Power Systems Limited Joint venture Company Investment 8,820.00 Approved 8,820.00 0.00 0.00
2 Finolex Cables Limited Finolex J-Power Systems Limited Joint venture Company Sale of goods or services 21,900.00 Approved 285.00 (1.00) 66.00
3 Finolex Cables Limited Finolex J-Power Systems Limited Joint venture Company Any other transaction Rent Received 50.00 Approved 12.00 0.00 0.00
4 Finolex Cables Limited Orbit Electricals Pvt. Limited Promoters Group Any other transaction Rent Received 8.00 Approved 3.00 0.00 0.00
5 Finolex Cables Limited Orbit Electricals Pvt. Limited Promoters Group Any other transaction Rent Paid 50.00 Approved 14.00 25.00 25.00
6 Finolex Cables Limited Orbit Electricals Pvt. Limited Promoters Group Dividend paid 3,756.00 Approved 0.00 0.00 3,756.00
7 Finolex Cables Limited Finolex Industries Limited Associates Dividend received 7,235.00 Approved 7,235.00 0.00 0.00
8 Finolex Cables Limited Finolex Industries Limited Associates Dividend paid 1,775.00 Approved 0.00 0.00 1,775.00
9 Finolex Cables Limited Finolex Plasson Industries Private Ltd Promoters Group Dividend received 35.00 Approved 0.00 0.00 35.00
10 Finolex Cables Limited Mr. Mahesh Viswanathan Key management personnel of entity Any other transaction Deputy CEO and CFO- Remmuneration 225.00 Approved 100.00 0.00 0.00
11 Finolex Cables Limited Mr. Mahesh Viswanathan Key management personnel of entity Any other transaction Deputy CEO and CFO-Insentive 275.00 Approved 275.00 275.00 0.00
12 Finolex Cables Limited Mr. Ratnakar Barve Key management personnel of entity Any other transaction Executive Chairman Remmuneration 47.00 Approved 20.00 0.00 0.00
13 Finolex Cables Limited Mr. Ratnakar Barve Key management personnel of entity Any other transaction Executive Chairman-Commission 20.00 Approved 20.00 20.00 0.00
14 Finolex Cables Limited Mr Pravin Ahire Key management personnel of entity Any other transaction Executive Director 68.00 Approved 35.00 0.00 0.00
15 Finolex Cables Limited Mr Pravin Ahire Key management personnel of entity Any other transaction Executive Director 3.00 Approved 3.00 0.00 0.00
16 Finolex Cables Limited Mr. Siddhesh Mandke Key management personnel of entity Any other transaction Company Secretary 37.00 Approved 16.00 0.00 0.00
17 Finolex Cables Limited Mrs Gayatri Kulkarni Key management personnel of entity Any other transaction Asst Company Secretary 16.00 Approved 7.00 0.00 0.00
18 Finolex Cables Limited Mr. Nikhil M Naik Non-Executive Non Independent Director Any other transaction Commission 5.00 Approved 0.00 0.00 5.00
19 Finolex Cables Limited Mr. Sriraman Raghuraman Non-Executive Director Any other transaction Commission 5.00 Approved 0.00 0.00 5.00
20 Finolex Cables Limited Mr. Zubin F Billimoria Non-Executive Director Any other transaction Commission 5.00 Approved 0.00 0.00 5.00
21 Finolex Cables Limited Mrs. Vanessa Singh Non-Executive Director Any other transaction Commission 5.00 Approved 0.00 0.00 5.00
22 Finolex Cables Limited Mr Shane Pedar Non-Executive Director Any other transaction Commission 1.00 Approved 0.00 0.00 1.00
23 Finolex Cables Limited Ms Anita Utamsingh Non-Executive Director Any other transaction Commission 1.00 Approved 0.00 0.00 1.00
24 Finolex Cables Limited Ms. Shefali Shyam Non-Executive Director Any other transaction Commission 1.00 Approved 0.00 0.00 1.00
25 Finolex Cables Limited Mr. Satyanarayan Bagla Non-Executive Director Any other transaction Commission 1.00 Approved 0.00 0.00 1.00
26 Finolex Cables Limited Ms. Lipi Todi Non-Executive Director Any other transaction Commission 1.00 Approved 0.00 0.00 1.00
27 Finolex Cables Limited Ms. Anoop Krishna Non-Executive Director Any other transaction Commission 1.00 Approved 0.00 0.00 1.00
28 Finolex Cables Limited Mr. Sanjay Mathur Non-Executive Director Any other transaction Commission 1.00 Approved 0.00 0.00 1.00
29 Finolex Cables Limited Mr. Zubin F Billimoria Non-Executive Director Any other transaction Sitting Fees 9.00 Approved 9.00 0.00 0.00
30 Finolex Cables Limited Mr. Sriraman Raghuraman Non-Executive Director Any other transaction Sitting Fees 14.00 Approved 14.00 0.00 0.00
31 Finolex Cables Limited Mrs. Vanessa Singh Non-Executive Director Any other transaction Sitting Fees 12.00 Approved 12.00 0.00 0.00
32 Finolex Cables Limited Mr. Nikhil M Naik Non-Executive Non Independent Director Any other transaction Sitting Fees 14.00 Approved 14.00 0.00 0.00
Total value of transaction during the reporting period 16,894.00





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0.00