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 |
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 |
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 |
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 |
38,093.80 |
79,269.60 |
|
Other income |
269.10 |
402.30 |
|
Total income |
38,362.90 |
79,671.90 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
33,002.60 |
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 |
285.20 |
568.70 |
| (e) |
Finance costs |
299.10 |
617.70 |
| (f) |
Depreciation, depletion and amortisation expense
|
76.90 |
163.60 |
| (f) |
Other Expenses |
| 1 |
Manufacturing Expenses |
705.30 |
1,398.20 |
| 2 |
Other Expenses |
295.80 |
618.00 |
|
Total other expenses |
1,001.10 |
2,016.20 |
|
Total expenses |
36,912.20 |
76,626.80 |
| 3 |
Total profit before exceptional items and tax |
1,450.70 |
3,045.10 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,450.70 |
3,045.10 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
384.10 |
774.80 |
| 8 |
Deferred tax |
16.30 |
8.10 |
| 9 |
Total tax expenses |
400.40 |
782.90 |
| 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 |
1,050.30 |
2,262.20 |
| 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 |
1,050.30 |
2,262.20 |
| 17 |
Other comprehensive income net of taxes |
(4.60) |
(9.20) |
| 18 |
Total Comprehensive Income for the period |
1,045.70 |
2,253.00 |
| 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 |
1.41 |
|
Diluted earnings (loss) per share from continuing operations |
0.65 |
1.41 |
| 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 |
1.41 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.65 |
1.41 |
| 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 |
4,497.20 |
|
Capital work-in-progress |
2,382.30 |
|
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 |
0.10 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
|
Total non-current financial assets |
0.10 |
|
Deferred tax assets (net) |
|
|
Other non-current assets |
82.30 |
|
Total non-current assets |
6,975.70 |
| 2 |
Current assets |
|
|
Inventories |
11,282.80 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
14,434.40 |
|
Cash and cash equivalents |
438.40 |
|
Bank balance other than cash and cash equivalents |
0.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
1.70 |
|
Total current financial assets |
14,874.50 |
|
Current tax assets (net) |
6,832.10 |
|
Other current assets |
|
|
Total current assets |
32,989.40 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
39,965.10 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,600.00 |
|
Other equity |
17,281.20 |
|
Total equity attributable to owners of parent |
18,881.20 |
|
Non controlling interest |
|
|
Total equity |
18,881.20 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
4,182.50 |
|
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 |
4,182.50 |
|
Provisions, non-current |
28.00 |
|
Deferred tax liabilities (net) |
306.90 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total non-current liabilities |
4,517.40 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
14,547.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
222.20 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
971.10 |
|
Total Trade payable |
1,193.30 |
|
Other current financial liabilities |
11.50 |
|
Total current financial liabilities |
15,751.80 |
|
Other current liabilities |
353.20 |
|
Provisions, current |
196.00 |
|
Current tax liabilities (Net) |
265.50 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
16,566.50 |
| 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 |
21,083.90 |
|
Total equity and liabilites |
39,965.10 |
|
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 |
Consolidated |
Consolidated |
| 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 |
Consolidated |
Consolidated |
|
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 |
0 |
0 |
|
Total Amount of items that will be reclassified to profit and loss |
0.00 |
0.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
6.10 |
12.30 |
| 5 |
Total Other comprehensive income |
(4.60) |
(9.20) |