Integrated Filing — IndAS



General information about company

Scrip Code 544209
NSE Symbol BANSALWIRE
MSEI Symbol NOTLISTED
ISIN INE0B9K01025
Name of company Bansal Wire Industries 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 19-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
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 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 Steel Wire Manufacturing
Start date and time of board meeting 19-01-2026   15:00:00
End date and time of board meeting 19-01-2026   17:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 Consolidated Consolidated
1 Income
Revenue from operations 1,02,902.30 3,02,342.90
Other income 190.30 933.20
Total income 1,03,092.60 3,03,276.10
2 Expenses
(a) Cost of materials consumed 80,615.00 2,36,242.30
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,256.80) (4,641.70)
(d) Employee benefit expense 4,411.30 13,161.90
(e) Finance costs 1,461.90 4,239.40
(f) Depreciation, depletion and amortisation expense 1,492.50 4,220.30
(f) Other Expenses
1 Other Expenses 11,623.10 34,210.00
Total other expenses 11,623.10 34,210.00
Total expenses 97,347.00 2,87,432.20
3 Total profit before exceptional items and tax 5,745.60 15,843.90
4 Exceptional items (154.10) (151.30)
5 Total profit before tax 5,591.50 15,692.60
6 Tax expense
7 Current tax 1,068.40 3,310.30
8 Deferred tax 196.10 295.00
9 Total tax expenses 1,264.50 3,605.30
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 4,327.00 12,087.30
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 4,327.00 12,087.30
17 Other comprehensive income net of taxes 26.00 38.80
18 Total Comprehensive Income for the period 4,353.00 12,126.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,327.00 12,087.30
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,353.00 12,126.10
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 7,827.80 7,827.80
Face value of equity share capital 5 5
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 2.76 7.72
Diluted earnings (loss) per share from continuing operations 2.76 7.72
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 2.76 7.72
Diluted earnings (loss) per share from continuing and discontinued operations 2.76 7.72
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The unaudited consolidated financial results for the qtr and nine months ended 31-12-2025 have been reviewed by the Audit Committee an approved by the Board of Directors at its meeting held on 19-01-2026. 2.The statutory auditors of the Parent company have expressed an unmodified opinion on the unaudited consolidated financial results for the qtr and nine months ended 31-12-2025 3. Unaudited consolidated financial results for the quarter and nine months ended 31-12-2025 of the Company have been prepared as per Ind AS notified under Sec. 133 of the Co. Act, 2013 read with the Companies (Ind AS) Rules, 2015 (as amended) and in pursuant to guidelines issued under Reg. 33 of SEBI (LODR) Regulations 2015, as amended. 4.The company has two Subsidiaries incorporated in India, first being M/s. Bansal Steel & Power Limited which was a subsidiary since December 7, 2023 however it became wholly owned subsidiary w.e.f July 31, 2024, another being M/s. BWI Steel Private Limited which was incorporated as wholly owned subsidiary on October 4, 2024.The management has exercised the necessary diligence to ensure that the standalone financial results of the respective companies for the relevant periods provide a true and fair view of their affairs. 5.The figures for the quarter ended 31-12-2025 are the balancing figures between the unaudited figures upto the nine months ended 31-12-2025 and reviewed published figures for the half year ended 30-09-2025. And the figures for the quarter ended 31-12-2024 are the balancing figures between the unaudited published figures upto the nine months ended 31-12-2024 and the unaudited published figures for the half year ended 30-09-2024. 6. A fire incident occurred in the C Shed in the Dadri Unit of the company on October 2nd, 2025. The Shed was under trial at the time of said incident. However, the entire plant was covered under fire insurance with SBI General Insurance Company Limited, except, the inventory of finished goods stored at the location. The assessment of the value of insurance claim has not been finalized by the insurance company for capital assets which are either lost or not in usable condition due to repairs as of the date of approval of the financial statements. As specified in Insurance Policy, these assets are either replaceable or repairable under insurance claim. Consequently, depreciation on such plant and machinery situated in c-shed has not been charged in the financial statements. Further, the management estimates an amount of Rs. 15.4 million as loss on inventory however no physical verification has been made by the management of the company due to restrictions in the fire area of the premises by the Insurance company. The management assures that there was no operational disruption, and production at the other part of unit which continues without interruption. 7.The consolidated audited financial results for the quarter and nine months ended 31-12-2025 are available on the company.'s website at www.bansalwire.com and also on the website of BSE Limited at www.bseindia.com and NSE at www.nseindia.com, where the shares of the Co. are listed. 8.Figures for the previous periods/year are reclassified, regrouped wherever necessary to conform to current period presentation.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 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 01-10-2025 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 Consolidated Consolidated
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 34.70 42.40
Total Amount of items that will not be reclassified to profit and loss 34.70 42.40
2 Income tax relating to items that will not be reclassified to profit or loss 8.70 3.60
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
5 Total Other comprehensive income 26.00 38.80