Integrated Filing — IndAS



General information about company

Scrip Code 544633
NSE Symbol VIDYAWIRES
MSEI Symbol NOTLISTED
ISIN INE14UN01029
Name of company VIDYA WIRES 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 22-12-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-12-2025
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 Single segment
Description of single segment Manufacturing of winding and conductivity products
Start date and time of board meeting 22-12-2025   12:00:00
End date and time of board meeting 22-12-2025   13:12:00
Whether cash flow statement is applicable on company No
Type of cash flow statement
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 17-10-2025
Indicate Company website link for updated RPT policy of the Company https://www.vidyawire.com/wp-content/uploads/2025/07/q-Related-Party-Transactions-policy.pdf
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
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 Standalone Standalone
1 Income
Revenue from operations 38,093.80 79,269.60
Other income 262.80 412.00
Total income 38,356.60 79,681.60
2 Expenses
(a) Cost of materials consumed 33,002.40 73,276.10
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,247.30 (15.50)
(d) Employee benefit expense 285.60 568.70
(e) Finance costs 299.00 617.70
(f) Depreciation, depletion and amortisation expense 76.90 163.20
(f) Other Expenses
1 Manufacturing Expenses 705.30 1,398.20
2 Other Expenses 295.60 619.00
Total other expenses 1,000.90 2,017.20
Total expenses 36,912.10 76,627.40
3 Total profit before exceptional items and tax 1,444.50 3,054.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,444.50 3,054.20
6 Tax expense
7 Current tax 386.30 777.00
8 Deferred tax 12.60 4.00
9 Total tax expenses 398.90 781.00
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 1,045.60 2,273.20
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 1,045.60 2,273.20
17 Other comprehensive income net of taxes (4.60) (9.20)
18 Total Comprehensive Income for the period 1,041.00 2,264.00
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 1,600.00 1,600.00
Face value of equity share capital 1 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 0.65 1.42
Diluted earnings (loss) per share from continuing operations 0.65 1.42
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 0.65 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 0.65 1.42
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 3,578.00
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 13.80
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 100.10
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 1,856.60
Total non-current financial assets 1,956.70
Deferred tax assets (net)
Other non-current assets
Total non-current assets 5,548.50
2 Current assets
Inventories 11,282.80
Current financial asset
Current investments 0.00
Trade receivables, current 14,434.50
Cash and cash equivalents 33.50
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets 47.20
Total current financial assets 14,515.20
Current tax assets (net)
Other current assets 4,912.60
Total current assets 30,710.60
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 36,259.10
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,600.00
Other equity 17,371.80
Total equity attributable to owners of parent 18,971.80
Non controlling interest
Total equity 18,971.80
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,516.80
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 1,516.80
Provisions, non-current 28.00
Deferred tax liabilities (net) 305.90
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1,850.70
Current liabilities
Current financial liabilities
Borrowings, current 13,547.50
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 158.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 950.70
Total Trade payable 1,109.30
Other current financial liabilities 11.40
Total current financial liabilities 14,668.20
Other current liabilities 349.10
Provisions, current 151.20
Current tax liabilities (Net) 268.10
Deferred government grants, Current
Total current liabilities 15,436.60
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 17,287.30
Total equity and liabilites 36,259.10
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 (1.50) (3.10)
3 Amount of items that will be reclassified to profit and loss
1 Equity instruments through other comprehensive income -610000 -1230000
Total Amount of items that will be reclassified to profit and loss (6.10) (12.30)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4.60) (9.20)





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 VIDYA WIRES LIMITED SHYAMSUNDER RATHI Chairman and Whole Time Director Loan 0.00 NA 0.00 750.00 750.00
2 VIDYA WIRES LIMITED SHAILESH RATHI Managing Director Loan 0.00 NA 0.00 750.00 750.00
3 SHYAMSUNDER RATHI VIDYA WIRES LIMITED Chairman and Whole Time Director Loan 0.00 NA 0.00 750.00 750.00
4 SHAILESH RATHI VIDYA WIRES LIMITED Managing Director Loan 0.00 NA 0.00 750.00 750.00
5 VIDYA WIRES LIMITED SHYAMSUNDER RATHI Chairman and Whole Time Director Any other transaction Remuneration 60.00 NA 60.00 0.00 0.00
6 VIDYA WIRES LIMITED SHAILESH RATHI Managing Director Any other transaction Remuneration 60.00 NA 60.00 0.00 0.00
7 VIDYA WIRES LIMITED SHILPA RATHI Whole Time Director Any other transaction Remuneration 30.00 NA 30.00 0.00 0.00
8 VIDYA WIRES LIMITED ALCU INDUSTRIES PRIVATE LIMITED Subsidiary Loan 947.00 NA 947.00 830.00 1,777.00
9 ALCU INDUSTRIES PRIVATE LIMITED VIDYA WIRES LIMITED Holding Company Loan 947.00 NA 947.00 830.00 1,777.00
10 VIDYA WIRES LIMITED BALVEERMAL KEWALMAL SINGHVI Non Executive Director Any other transaction Sitting Fees 0.70 NA 0.70 0.00 0.00
11 VIDYA WIRES LIMITED PRASHANT C AMIN Non Executive Director Any other transaction Sitting Fees 0.60 NA 0.60 0.00 0.00
12 VIDYA WIRES LIMITED RAJNIKANT CHIMANLAL DIWAN Non Executive Director Any other transaction Sitting Fees 0.70 NA 0.70 0.00 0.00
13 VIDYA WIRES LIMITED NAVEEN PACHISIA Chief Financial Officer Any other transaction Remuneration 6.00 NA 6.00 0.00 0.00
14 VIDYA WIRES LIMITED ALPESH MAKWANA Company Secretary & Compliance Ofiicer Any other transaction Remuneration 7.20 NA 7.20 0.00 0.00
15 VIDYA WIRES LIMITED ALCU INDUSTRIES PRIVATE LIMITED Subsidiary Any other transaction Rent Paid 0.20 NA 0.20 0.00 0.00
16 VIDYA WIRES LIMITED ALCU INDUSTRIES PRIVATE LIMITED Subsidiary Any other transaction Rent Received 2.40 NA 2.40 0.00 0.00
17 VIDYA WIRES LIMITED ALCU INDUSTRIES PRIVATE LIMITED Subsidiary Purchase of goods or services 19.10 NA 19.10 0.00 0.00
18 VIDYA WIRES LIMITED Darshan Manufacturing Private Limited Enterprises over which Key Managerial person have significant control Sale of goods or services 2.40 NA 2.40 0.00 0.00
Total value of transaction during the reporting period 2,083.30