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 |
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 |
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 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,04,302.22 |
1,99,766.83 |
|
Other income |
2,254.46 |
6,720.64 |
|
Total income |
1,06,556.68 |
2,06,487.47 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
66,162.92 |
1,35,025.13 |
| (b) |
Purchases of stock-in-trade |
2.98 |
48.16 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
2,147.31 |
(9,667.59) |
| (d) |
Employee benefit expense |
10,356.34 |
20,599.17 |
| (e) |
Finance costs |
987.06 |
2,083.37 |
| (f) |
Depreciation, depletion and amortisation expense
|
6,180.26 |
11,961.22 |
| (f) |
Other Expenses |
| 1 |
Power, fuel and water |
8,657.48 |
17,179.05 |
| 2 |
Other expenses |
10,174.41 |
18,737.41 |
|
Total other expenses |
18,831.89 |
35,916.46 |
|
Total expenses |
1,04,668.76 |
1,95,965.92 |
| 3 |
Total profit before exceptional items and tax |
1,887.92 |
10,521.55 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,887.92 |
10,521.55 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,114.71 |
3,273.97 |
| 8 |
Deferred tax |
(417.40) |
30.53 |
| 9 |
Total tax expenses |
697.31 |
3,304.50 |
| 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 |
1,190.61 |
7,217.05 |
| 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 |
1,190.61 |
7,217.05 |
| 17 |
Other comprehensive income net of taxes |
(373.16) |
898.35 |
| 18 |
Total Comprehensive Income for the period |
817.45 |
8,115.40 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,748.83 |
7,188.31 |
|
Total profit or loss, attributable to non-controlling interests |
(558.22) |
28.74 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,445.33 |
7,975.38 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(627.88) |
140.02 |
| 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 |
2.65 |
10.88 |
|
Diluted earnings (loss) per share from continuing operations |
2.65 |
10.88 |
| 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 |
2.65 |
10.88 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.65 |
10.88 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
1,94,276.81 |
|
Capital work-in-progress |
11,339.26 |
|
Investment property |
0.00 |
|
Goodwill |
18,371.29 |
|
Other intangible assets |
8,528.43 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
788.87 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
42,565.49 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
1,267.73 |
|
Total non-current financial assets |
43,833.22 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
11,085.99 |
|
Total non-current assets |
2,88,223.87 |
| 2 |
Current assets |
|
|
Inventories |
73,278.69 |
|
Current financial asset |
|
|
Current investments |
1,32,840.02 |
|
Trade receivables, current |
38,728.62 |
|
Cash and cash equivalents |
1,422.18 |
|
Bank balance other than cash and cash equivalents |
687.14 |
|
Loans, current |
188.94 |
|
Other current financial assets |
2,190.94 |
|
Total current financial assets |
1,76,057.84 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
19,999.50 |
|
Total current assets |
2,69,336.03 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
5,57,559.90 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,320.98 |
|
Other equity |
3,52,530.92 |
|
Total equity attributable to owners of parent |
3,53,851.90 |
|
Non controlling interest |
57,467.14 |
|
Total equity |
4,11,319.04 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
19,309.76 |
|
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 |
8,152.97 |
|
Total non-current financial liabilities |
27,462.73 |
|
Provisions, non-current |
1,427.19 |
|
Deferred tax liabilities (net) |
13,328.79 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
9,260.48 |
|
Total non-current liabilities |
51,479.19 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
23,564.66 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
5,207.40 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
28,765.80 |
|
Total Trade payable |
33,973.20 |
|
Other current financial liabilities |
21,791.98 |
|
Total current financial liabilities |
79,329.84 |
|
Other current liabilities |
8,268.94 |
|
Provisions, current |
6,925.28 |
|
Current tax liabilities (Net) |
237.61 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
94,761.67 |
| 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 |
1,46,240.86 |
|
Total equity and liabilites |
5,57,559.90 |
|
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Paper and Paper Board |
94,441.38 |
1,82,508.74 |
| 2 |
Telecommunication Cables |
9,859.70 |
17,253.81 |
| 3 |
Others |
0.0000114 |
0.0000428 |
|
Total Segment Revenue |
1,04,302.22 |
1,99,766.83 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
1,04,302.22 |
1,99,766.83 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Paper and Paper Board |
413.40 |
8,942.10 |
| 2 |
Telecommunication Cables |
453.05 |
498.38 |
| 3 |
Others |
(63.70) |
(110.74) |
|
Total Profit before tax |
802.75 |
9,329.74 |
|
i. Finance cost |
987.06 |
2,083.37 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(2,072.23) |
(3,275.18) |
|
Profit before tax |
1,887.92 |
10,521.55 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Paper and Paper Board |
5,10,242.45 |
5,10,242.45 |
| 2 |
Telecommunication Cables |
43,908.92 |
43,908.92 |
| 3 |
Others |
3,408.53 |
3,408.53 |
|
Total Segment Asset |
5,57,559.90 |
5,57,559.90 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
5,57,559.90 |
5,57,559.90 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Paper and Paper Board |
1,20,147.78 |
1,20,147.78 |
| 2 |
Telecommunication Cables |
26,333.02 |
26,333.02 |
| 3 |
Others |
(239.94) |
(239.94) |
|
Total Segment Liabilities |
1,46,240.86 |
1,46,240.86 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
1,46,240.86 |
1,46,240.86 |
|
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 |
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 |
17963000 |
11380000 |
| 2 |
Equity instruments through other comprehensive income |
-59922000 |
93676000 |
| 3 |
Income tax on above |
4643000 |
-15221000 |
|
Total Amount of items that will not be reclassified to profit and loss |
(373.16) |
898.35 |
| 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 |
(373.16) |
898.35 |
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 |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
10,521.55 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,083.37 |
|
Adjustments for decrease (increase) in inventories |
13,804.49 |
|
Adjustments for decrease (increase) in trade receivables, current |
(3,956.48) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
1,465.92 |
|
Adjustments for decrease (increase) in other non-current assets |
224.72 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(63.87) |
|
Adjustments for other bank balances |
(19.92) |
|
Adjustments for increase (decrease) in trade payables, current |
945.90 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,750.97 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
(285.65) |
|
Adjustments for depreciation and amortisation expense |
11,961.22 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
(724.30) |
|
Adjustments for other financial liabilities, current |
231.70 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(6.21) |
|
Adjustments for dividend income |
161.37 |
|
Adjustments for interest income |
2,204.08 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(522.55) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(3,134.64) |
|
Other adjustments to reconcile profit (loss) |
5.82 |
|
Other adjustments for non-cash items |
(333.88) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
21,061.16 |
|
Net cash flows from (used in)
operations |
31,582.71 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,351.30 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
30,231.41 |
|
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 |
1,04,509.70 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
1,15,316.57 |
|
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 |
16,255.02 |
|
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 |
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 |
0.00 |
|
Dividends received |
317.74 |
|
Interest received |
1,926.66 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
143.56 |
|
Net cash flows from (used in)
investing activities |
(24,754.24) |
|
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 |
4,440.71 |
|
Repayments of borrowings |
4,754.03 |
|
Payments of lease liabilities |
460.44 |
|
Dividends paid |
3,850.32 |
|
Interest paid |
1,960.19 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(6,584.27) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(1,107.10) |
|
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 |
(1,107.10) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
2,529.28 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,422.18 |