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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
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 12-11-2025   11:30:00
End date and time of board meeting 12-11-2025   13:00:00
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 Not applicable
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 10-02-2023
Indicate Company website link for updated RPT policy of the Company https://www.westcoastpaper.com/policies/
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? No
No Default on Loans and Debt Securities



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 64,452.52 1,20,038.77
Other income 2,728.37 4,515.62
Total income 67,180.89 1,24,554.39
2 Expenses
(a) Cost of materials consumed 38,523.48 78,588.26
(b) Purchases of stock-in-trade 0.00 45.18
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,210.99 (5,462.58)
(d) Employee benefit expense 5,669.93 11,368.28
(e) Finance costs 547.75 1,059.99
(f) Depreciation, depletion and amortisation expense 3,283.85 6,276.02
(f) Other Expenses
1 Power, Fuel and Water 5,671.00 10,819.05
2 Other Expenses 5,359.51 10,006.89
Total other expenses 11,030.51 20,825.94
Total expenses 61,266.51 1,12,701.09
3 Total profit before exceptional items and tax 5,914.38 11,853.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,914.38 11,853.30
6 Tax expense
7 Current tax 1,418.64 3,178.07
8 Deferred tax (5.82) 69.01
9 Total tax expenses 1,412.82 3,247.08
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 4,501.56 8,606.22
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 4,501.56 8,606.22
17 Other comprehensive income net of taxes (119.51) 495.22
18 Total Comprehensive Income for the period 4,382.05 9,101.44
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 1,320.98 1,320.98
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 6.82 13.03
Diluted earnings (loss) per share from continuing operations 6.82 13.03
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 6.82 13.03
Diluted earnings (loss) per share from continuing and discontinued operations 6.82 13.03
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 78,199.05
Capital work-in-progress 3,378.23
Investment property
Goodwill 0.00
Other intangible assets 646.04
Intangible assets under development 0.00
Biological assets other than bearer plants 788.87
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,16,738.14
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 659.45
Total non-current financial assets 1,17,397.59
Deferred tax assets (net) 0.00
Other non-current assets 212.66
Total non-current assets 2,00,622.44
2 Current assets
Inventories 43,824.61
Current financial asset
Current investments 68,572.81
Trade receivables, current 24,941.60
Cash and cash equivalents 635.55
Bank balance other than cash and cash equivalents 266.80
Loans, current 2,625.86
Other current financial assets 1,695.02
Total current financial assets 98,737.64
Current tax assets (net) 0.00
Other current assets 6,854.04
Total current assets 1,49,416.29
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,50,038.73
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,320.98
Other equity 2,74,996.71
Total equity attributable to owners of parent 2,76,317.69
Non controlling interest
Total equity 2,76,317.69
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 7,114.54
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 7,429.70
Total non-current financial liabilities 14,544.24
Provisions, non-current 1,410.92
Deferred tax liabilities (net) 2,145.01
Deferred government grants, Non-current 0.00
Other non-current liabilities 9,260.48
Total non-current liabilities 27,360.65
Current liabilities
Current financial liabilities
Borrowings, current 8,396.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,807.43
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10,006.21
Total Trade payable 12,813.64
Other current financial liabilities 17,471.56
Total current financial liabilities 38,681.20
Other current liabilities 6,224.03
Provisions, current 1,067.28
Current tax liabilities (Net) 387.88
Deferred government grants, Current 0.00
Total current liabilities 46,360.39
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 73,721.04
Total equity and liabilites 3,50,038.73
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 Paper and Paper Board 58,233.46 1,06,958.76
2 Telecommunication Cables 6,217.92 13,075.73
3 Others 0.0000114 0.0000428
Total Segment Revenue 64,452.52 1,20,038.77
Less: Inter segment revenue 0.00 0.00
Revenue from operations 64,452.52 1,20,038.77
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper and Paper Board 4,340.01 9,559.24
2 Telecommunication Cables 52.30 91.61
3 Others (2.41) (12.74)
Total Profit before tax 4,389.90 9,638.11
i. Finance cost 547.75 1,059.99
ii. Other Unallocable Expenditure net off Unallocable income (2,072.23) (3,275.18)
Profit before tax 5,914.38 11,853.30
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper and Paper Board 3,11,623.44 3,11,623.44
2 Telecommunication Cables 38,364.19 38,364.19
3 Others 51.10 51.10
Total Segment Asset 3,50,038.73 3,50,038.73
Un-allocable Assets 0.00 0.00
Net Segment Asset 3,50,038.73 3,50,038.73
4 Segment Liabilities
Segment Liabilities
1 Paper and Paper Board 51,866.66 51,866.66
2 Telecommunication Cables 21,854.38 21,854.38
3 Others 0.00 0.00
Total Segment Liabilities 73,721.04 73,721.04
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 73,721.04 73,721.04
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
1 Remeasurement of employess benefit obligations 18044000 11461000
2 Remeasurement of equity instruments -30419000 46542000
3 Income tax on above 424000 -8481000
Total Amount of items that will not be reclassified to profit and loss (119.51) 495.22
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (119.51) 495.22



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 11,853.30
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,059.99
Adjustments for decrease (increase) in inventories 10,555.68
Adjustments for decrease (increase) in trade receivables, current (988.20)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 2,448.64
Adjustments for decrease (increase) in other non-current assets 249.42
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (37.37)
Adjustments for other bank balances (8.21)
Adjustments for increase (decrease) in trade payables, current (1,340.02)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,658.57
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,276.02
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (492.61)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 316.86
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (12.58)
Adjustments for dividend income 2,837.22
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (124.10)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,358.29)
Other adjustments to reconcile profit (loss) (90.46)
Other adjustments for non-cash items (61.65)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 15,214.47
Net cash flows from (used in) operations 27,067.77
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 981.57
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 26,086.20
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 30,972.16
Other cash payments to acquire equity or debt instruments of other entities 51,899.10
Other cash receipts from sales of interests in joint ventures 0.00
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 0.00
Purchase of property, plant and equipment 4,206.14
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 80.31
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 623.54
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 0.00
Dividends received 1,597.00
Interest received 1,001.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 21.34
Net cash flows from (used in) investing activities (23,217.49)
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 (704.19)
Repayments of borrowings (929.66)
Payments of lease liabilities 349.56
Dividends paid 3,302.45
Interest paid 932.27
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (4,358.81)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,490.10)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (1,490.10)
Cash and cash equivalents cash flow statement at beginning of period 2,125.64
Cash and cash equivalents cash flow statement at end of period 635.54





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 West Coast Paper Mills Limited Veer Enterprises Ltd. Promoters Any other transaction Rent paid and reimbusment of expenses 95.18 Approved by Audit Committee and Board of Directors 95.18 0.00 0.00
2 West Coast Paper Mills Limited Shree Satyanarayan Investment Company Ltd. Promoters Any other transaction Rent paid and reimbusment of expenses 58.84 Approved by Audit Committee and Board of Directors 58.84 0.00 0.00
3 West Coast Paper Mills Limited Siddhi Trade & Holdings Pvt. Ltd. Other related party Any other transaction Rent paid and reimbusment of expenses 10.20 Approved by Audit Committee and Board of Directors 10.20 0.00 0.00
4 West Coast Paper Mills Limited Shri Shree Kumar Bangur Promoters Any other transaction Rent paid and reimbusment of expenses 16.54 Approved by Audit Committee and Board of Directors 16.54 0.00 0.00
5 West Coast Paper Mills Limited Smt. Shashi Bangur Promoters Any other transaction Rent paid and reimbusment of expenses 3.00 Approved by Audit Committee and Board of Directors 3.00 0.00 0.00
6 West Coast Paper Mills Limited The Marwar Textiles Agency Pvt Ltd Other related party Any other transaction Rent paid and reimbusment of expenses 3.98 Approved by Audit Committee and Board of Directors 3.98 0.00 0.00
7 West Coast Paper Mills Limited Gloster Cables Ltd. Company in which Director is common Any other transaction Rent received 7.14 Approved by Audit Committee and Board of Directors 7.14 0.00 0.00
8 West Coast Paper Mills Limited Gratuity Fund of West Coast Paper Mills Ltd Other related party Any other transaction Post Employment Benefit Plan 223.88 Statutory, in ordinary course of business 223.88 0.00 0.00
9 Andhra Paper Limited PF Trust of Andhra Paper Ltd Other related party Any other transaction Post Employment Benefit Plan 44.04 Statutory, in ordinary course of business 44.04 0.00 0.00
10 West Coast Paper Mills Limited Shri Shree Kumar Bangur Chairman and Managing Director(KMP) Remuneration 479.66 Approved by Shareholders 479.66 0.00 0.00 Textual Information(1)
11 West Coast Paper Mills Limited Shri Virendraa Bangur Joint Managing Director(KMP) Remuneration 302.59 Approved by Shareholders 302.59 0.00 0.00 Textual Information(2)
12 West Coast Paper Mills Limited Shri Rajendra Jain Executive Director(KMP) Remuneration 147.77 Approved by Shareholders 147.77 0.00 0.00
13 West Coast Paper Mills Limited Shri Rajesh Bothra CFO(KMP) Remuneration 32.76 Approved by NRC 32.76 0.00 0.00
14 West Coast Paper Mills Limited Shri Brajmohan Prasad Company Secretary(KMP) Remuneration 20.00 Approved by NRC 20.00 0.00 0.00
15 Andhra Paper Limited Shri Saurabh Bangur Managing Director(KMP) Remuneration 95.50 Approved by Shareholders 95.50 0.00 0.00
16 West Coast Paper Mills Limited Shri Saurabh Bangur Non-Executive Director Any other transaction Director's Sitting fees 1.80 Approved by Board of Directors 1.80 0.00 0.00
17 West Coast Paper Mills Limited Smt Shashi Bangur Non-Executive Director Any other transaction Director's Sitting fees 1.50 Approved by Board of Directors 1.50 0.00 0.00
18 West Coast Paper Mills Limited Shri Shiv Ratan Goenka Independent Director Any other transaction Director's Sitting fees 1.35 Approved by Board of Directors 1.35 0.00 0.00
19 West Coast Paper Mills Limited Shri Ashok Kumar Garg Independent Director Any other transaction Director's Sitting fees 2.10 Approved by Board of Directors 2.10 0.00 0.00
20 West Coast Paper Mills Limited Shri Vinod Balmukand Agarwala Independent Director Any other transaction Director's Sitting fees 1.50 Approved by Board of Directors 1.50 0.00 0.00
21 West Coast Paper Mills Limited Smt Sudha Bhushan Independent Director Any other transaction Director's Sitting fees 2.10 Approved by Board of Directors 2.10 0.00 0.00
22 West Coast Paper Mills Limited Shri Prakash Ramswaroop Kaholia Independent Director Any other transaction Director's Sitting fees 2.10 Approved by Board of Directors 2.10 0.00 0.00
23 Andhra Paper Limited Shri Shree Kumar Bangur Chairman Any other transaction Director's Sitting fees 1.50 Approved by Board of Directors 1.50 0.00 0.00
24 Andhra Paper Limited Shri Virendraa Bangur Non-Executive Director Any other transaction Director's Sitting fees 1.25 Approved by Board of Directors 1.25 0.00 0.00
25 West Coast Paper Mills Limited Kilkotagiri & Thirumbadi Plantations Ltd. Promoters Sale of goods or services 3.12 Approved by Audit Committee and Board of Directors 3.12 0.00 0.00
Total value of transaction during the reporting period 1,559.40



Text Block

Textual Information(1) Commission has been considered on accrual basis.
Textual Information(2) Commission has been considered on accrual basis.