Integrated Filing — IndAS



General information about company

Scrip Code 500144
NSE Symbol FINCABLES
MSEI Symbol NOTLISTED
ISIN INE235A01022
Name of company FINOLEX 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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-02-2026
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 10-02-2026   11:50:00
End date and time of board meeting 10-02-2026   14:20:00
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? Yes



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 1,59,862.00 4,36,993.00
Other income 4,137.00 20,530.00
Total income 1,63,999.00 4,57,523.00
2 Expenses
(a) Cost of materials consumed 1,35,884.00 3,63,231.00
(b) Purchases of stock-in-trade 1,491.00 4,999.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,901.00) (14,267.00)
(d) Employee benefit expense 5,849.00 15,710.00
(e) Finance costs 45.00 131.00
(f) Depreciation, depletion and amortisation expense 1,498.00 4,273.00
(f) Other Expenses
1 Other Expenses 8,255.00 24,639.00
Total other expenses 8,255.00 24,639.00
Total expenses 1,46,121.00 3,98,716.00
3 Total profit before exceptional items and tax 17,878.00 58,807.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 17,878.00 58,807.00
6 Tax expense
7 Current tax 3,439.00 11,013.00
8 Deferred tax 842.00 1,626.00
9 Total tax expenses 4,281.00 12,639.00
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 13,597.00 46,168.00
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 13,597.00 46,168.00
17 Other comprehensive income net of taxes 283.00 734.00
18 Total Comprehensive Income for the period 13,880.00 46,902.00
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 3,059.00 3,059.00
Face value of equity share capital 2 2
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 8.89 30.19
Diluted earnings (loss) per share from continuing operations 8.89 30.19
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 8.89 30.19
Diluted earnings (loss) per share from continuing and discontinued operations 8.89 30.19
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 result for the quarter and nine months ended 31st December, 2025 were reviewed by the Audit Committee and recommended to the Board of Directors, which was thereafter approved by the Board of Directors, at their respective meetings held on 10th February, 2026. The Statutory Auditors of the Company have carried out a limited review of the above results and have issued an unmodified review report. 2.The Government of India has merged 29 existing labour laws into a unified framework comprising four Labour Codes: the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020, effective from November 21, 2025. Based on the information and consistent with the guidance provided by the Institute of Chartered Accountants of India, the Company has evaluated and made additional provision of Rs. 6.01 crores as past service cost (employee benefits cost) in these financial results for the quarter and nine months ended December 31, 2025. Once Central / State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Electrical Cables 1,40,044.00 3,79,387.00
2 Communication Cables 12,276.00 33,798.00
3 Copper rods 67,820.00 1,56,668.00
4 Others 6,140.00 18,905.00
Total Segment Revenue 2,26,280.00 5,88,758.00
Less: Inter segment revenue 66,418.00 1,51,765.00
Revenue from operations 1,59,862.00 4,36,993.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Electrical Cables 13,734.00 38,415.00
2 Communication Cables 164.00 415.00
3 Copper rods 81.00 255.00
4 Others 108.00 325.00
Total Profit before tax 14,087.00 39,410.00
i. Finance cost 45.00 131.00
ii. Other Unallocable Expenditure net off Unallocable income (3,836.00) (19,528.00)
Profit before tax 17,878.00 58,807.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Electrical Cables 1,50,492.00 1,50,492.00
2 Communication Cables 55,731.00 55,731.00
3 Copper rods 2,139.00 2,139.00
4 Others 8,917.00 8,917.00
Total Segment Asset 2,17,279.00 2,17,279.00
Un-allocable Assets 3,36,582.00 3,36,582.00
Net Segment Asset 5,53,861.00 5,53,861.00
4 Segment Liabilities
Segment Liabilities
1 Electrical Cables 37,780.00 37,780.00
2 Communication Cables 2,978.00 2,978.00
3 Copper rods 359.00 359.00
4 Others 1,700.00 1,700.00
Total Segment Liabilities 42,817.00 42,817.00
Un-allocable Liabilities 16,465.00 16,465.00
Net Segment Liabilities 59,282.00 59,282.00
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 Remeasurement gain/(loss) on defined benefut plan 5.00 13.00
2 Fair value change in equity instruments 261.00 718.00
Total Amount of items that will not be reclassified to profit and loss 266.00 731.00
2 Income tax relating to items that will not be reclassified to profit or loss (17.00) (3.00)
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 0.00 0.00
5 Total Other comprehensive income 283.00 734.00





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 DELOITTE HASKINS AND SELLS LLP Yes 31-03-2027


Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0.00