Integrated Filing — IndAS



General information about company

Scrip Code 504212
NSE Symbol UNIVCABLES
MSEI Symbol NOTLISTED
ISIN INE279A01012
Name of company UNIVERSAL CABLES 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
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 Cable
Start date and time of board meeting 06-02-2026   11:15:00
End date and time of board meeting 06-02-2026   18:35:00
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 76,792.26 2,18,240.07
Other income 629.66 1,866.83
Total income 77,421.92 2,20,106.90
2 Expenses
(a) Cost of materials consumed 55,653.49 1,56,203.76
(b) Purchases of stock-in-trade 2,843.12 9,968.63
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,581.44) (4,218.44)
(d) Employee benefit expense 3,855.71 9,955.28
(e) Finance costs 3,122.83 8,240.98
(f) Depreciation, depletion and amortisation expense 1,023.87 2,794.65
(f) Other Expenses
1 Net Impairment (Gain)/Loss on Financial Assets (38.17) (41.21)
2 Other Expenses 10,039.64 27,197.61
Total other expenses 10,001.47 27,156.40
Total expenses 74,919.05 2,10,101.26
3 Total profit before exceptional items and tax 2,502.87 10,005.64
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,502.87 10,005.64
6 Tax expense
7 Current tax 987.53 2,643.55
8 Deferred tax (350.89) 657.81
9 Total tax expenses 636.64 3,301.36
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 1,866.23 6,704.28
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 853.15 4,074.57
16 Total profit (loss) for period 2,719.38 10,778.85
17 Other comprehensive income net of taxes (724.93) 2,542.87
18 Total Comprehensive Income for the period 1,994.45 13,321.72
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 3,469.83 3,469.83
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 7.84 31.07
Diluted earnings (loss) per share from continuing operations 7.84 31.07
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 7.84 31.07
Diluted earnings (loss) per share from continuing and discontinued operations 7.84 31.07
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 above Unaudited Consolidated Financial Results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 6th February 2026. The limited review of the Unaudited Consolidated Financial Results for the quarter and nine months ended 31st December 2025 pursuant to Regulation 33 3 c i of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015 has been carried out by the Statutory Auditors of the Company. 2 - The Company has only one reportable primary business segment i e Electrical and other Cables Wires Conductors Accessories for Cables and Conductors Products for quality power solutions eg. Capacitors and Capacitor Banks Harmonic Filters SVGs etc. and Turnkey Projects predominantly relating thereto based on guiding principles given in Ind AS-108 Operating Segments notified pursuant to Companies Indian Accounting Standards Rules 2015 as amended . Accordingly the disclosure requirements as per Ind AS 108 are not applicable. 3 - The Employee Benefits Expense for the quarter and nine months ended 31st December 2025 includes the incremental impact of Gratuity liability amounting to 657.64 lakhs as assessed by the Company in pursuance to the four Labour Codes which have been made effective from 21st November 2025 in accordance with the guidance provided by the Institute of Chartered Accountants of India and other relevant clarifications by the Ministry of Labour & Employment Government of India. The Company continues to closely monitor the publication of Central State Rules as well as further clarifications on the Labour Codes and shall provide appropriate accounting treatment based on these developments as required. 4 - The Unaudited Consolidated Financial Results of the Company for the quarter and nine months ended 31st December 2025 have been prepared interalia considering the unaudited consolidated financial results of an Associate Company viz. Vindhya Telelinks Limited VTL . The unaudited consolidated financial results of VTL for the quarter and nine months ended 31st December 2025 as also of the corresponding previous period(s) year do not include financial results of its three wholly owned subsidiaries (Unquoted Non-Banking Financial Companies) viz. August Agents Limited, Insilco Agents Limited and Laneseda Agents Limited the Subsidiaries . VTL has informed that the ex directors of these subsidiaries are having unauthorized and illegal possession of the books of account statutory and other records and consequently it has not received valid and duly approved financial statements results of these subsidiaries. 5 - The figures of the previous periods year are re classified re grouped wherever necessary to correspond with the current period s classification and disclosure.



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 Equity Instruments through OCI (Net of Tax) (1,115.68) 59.73
2 Re-measurement of Defined Benefit Plan (Net of Tax) 119.16 125.87
3 Share in Associates and Joint Venture (Net of Tax) (642.36) 757.44
Total Amount of items that will not be reclassified to profit and loss (1,638.88) 943.04
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
1 Cash Flow Hedge Reserve (Net of Tax) 849.66 1,478.85
2 Share in Cash Flow Hedge Reserve in Associate and Joint Venture (Net of Tax) 64.29 120.98
Total Amount of items that will be reclassified to profit and loss 913.95 1,599.83
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (724.93) 2,542.87