Integrated Filing — IndAS
General information about company
| Scrip Code |
542652 |
| NSE Symbol |
POLYCAB |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE455K01017 |
| Name of company |
POLYCAB INDIA 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 |
16-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
03-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
16-01-2026 13:00:00 |
| End date and time of board meeting |
16-01-2026 15:10:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
7,51,725.30 |
19,56,159.20 |
|
Other income |
4,683.20 |
18,000.70 |
|
Total income |
7,56,408.50 |
19,74,159.90 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
5,63,390.90 |
14,59,806.50 |
| (b) |
Purchases of stock-in-trade |
7,824.90 |
26,685.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(25,230.50) |
(99,965.80) |
| (d) |
Employee benefit expense |
21,793.70 |
63,212.10 |
| (e) |
Finance costs |
6,579.80 |
16,074.70 |
| (f) |
Depreciation, depletion and amortisation expense
|
10,201.60 |
27,753.30 |
| (f) |
Other Expenses |
| 1 |
Project bought outs and subcontracting cost |
22,708.40 |
66,383.40 |
| 2 |
Advertisement and sales promotion expense |
9,077.00 |
13,774.60 |
| 3 |
Freight and forwarding expense |
12,140.20 |
31,722.40 |
| 4 |
Other expenses |
45,405.30 |
1,20,949.20 |
|
Total other expenses |
89,330.90 |
2,32,829.60 |
|
Total expenses |
6,73,891.30 |
17,26,395.40 |
| 3 |
Total profit before exceptional items and tax |
82,517.20 |
2,47,764.50 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
82,517.20 |
2,47,764.50 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
22,628.30 |
63,249.60 |
| 8 |
Deferred tax |
(1,901.30) |
(1,537.70) |
| 9 |
Total tax expenses |
20,727.00 |
61,711.90 |
| 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 |
61,790.20 |
1,86,052.60 |
| 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 |
61,790.20 |
1,86,052.60 |
| 17 |
Other comprehensive income net of taxes |
75.80 |
(629.00) |
| 18 |
Total Comprehensive Income for the period |
61,866.00 |
1,85,423.60 |
| 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 |
15,053.80 |
15,053.80 |
|
Face value of equity share capital |
10 |
10 |
| 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 |
41.05 |
123.62 |
|
Diluted earnings (loss) per share from continuing operations |
40.94 |
123.22 |
| 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 |
41.05 |
123.62 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
40.94 |
123.22 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| 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 |
Wires and cables |
6,73,076.10 |
17,35,364.40 |
| 2 |
FMEG |
48,565.00 |
1,33,821.40 |
| 3 |
EPC* |
40,689.70 |
1,15,670.00 |
| 4 |
Less: Inter segment |
0.00 |
0.00 |
|
Total Segment Revenue |
7,62,330.80 |
19,84,855.80 |
|
Less: Inter segment revenue |
11,103.40 |
26,601.30 |
|
Revenue from operations |
7,51,227.40 |
19,58,254.50 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Wires and cables |
81,104.70 |
2,36,165.50 |
| 2 |
FMEG |
1,448.70 |
2,699.60 |
| 3 |
EPC* |
2,718.40 |
12,691.30 |
| 4 |
Less: Inter segment |
(1,355.90) |
(3,622.60) |
|
Total Profit before tax |
83,915.90 |
2,47,933.80 |
|
i. Finance cost |
6,579.80 |
16,074.70 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(5,181.10) |
(15,905.40) |
|
Profit before tax |
82,517.20 |
2,47,764.50 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Wires and cables |
11,30,258.40 |
11,30,258.40 |
| 2 |
FMEG |
80,179.10 |
80,179.10 |
| 3 |
EPC* |
2,32,519.80 |
2,32,519.80 |
| 4 |
Less: Inter segment |
0.00 |
0.00 |
|
Total Segment Asset |
14,42,957.30 |
14,42,957.30 |
|
Un-allocable Assets |
4,09,169.60 |
4,09,169.60 |
|
Net Segment Asset |
18,52,126.90 |
18,52,126.90 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Wires and cables |
4,86,415.20 |
4,86,415.20 |
| 2 |
FMEG |
30,847.60 |
30,847.60 |
| 3 |
EPC* |
1,12,230.40 |
1,12,230.40 |
| 4 |
Less: Inter segment |
0.00 |
0.00 |
|
Total Segment Liabilities |
6,29,493.20 |
6,29,493.20 |
|
Un-allocable Liabilities |
1,10,700.50 |
1,10,700.50 |
|
Net Segment Liabilities |
7,40,193.70 |
7,40,193.70 |
|
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| 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 |
Items that will not be reclassified to profit or loss |
(119.50) |
(1,414.60) |
|
Total Amount of items that will not be reclassified to profit and loss |
(119.50) |
(1,414.60) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(30.00) |
(356.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
221.00 |
574.20 |
|
Total Amount of items that will be reclassified to profit and loss |
221.00 |
574.20 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
55.70 |
144.60 |
| 5 |
Total Other comprehensive income |
75.80 |
(629.00) |
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 |
B S R & Co. LLP |
Yes |
31-07-2028 |