Integrated Filing — IndAS
General information about company
| Scrip Code |
500444 |
| NSE Symbol |
WSTCSTPAPR |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE976A01021 |
| Name of company |
WEST COAST PAPER MILLS 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 |
12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-01-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
12-02-2026 12:15:00 |
| End date and time of board meeting |
12-02-2026 14:15:00 |
| 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 |
1,04,978.20 |
3,04,745.03 |
|
Other income |
4,462.54 |
11,183.18 |
|
Total income |
1,09,440.74 |
3,15,928.21 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
70,011.75 |
2,05,036.88 |
| (b) |
Purchases of stock-in-trade |
0.02 |
48.18 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(2,528.41) |
(12,196.00) |
| (d) |
Employee benefit expense |
10,955.17 |
31,554.34 |
| (e) |
Finance costs |
1,067.25 |
3,150.62 |
| (f) |
Depreciation, depletion and amortisation expense
|
6,335.00 |
18,296.22 |
| (f) |
Other Expenses |
| 1 |
Power, fuel and water |
8,028.37 |
25,207.42 |
| 2 |
Other expenses |
10,841.68 |
29,579.09 |
|
Total other expenses |
18,870.05 |
54,786.51 |
|
Total expenses |
1,04,710.83 |
3,00,676.75 |
| 3 |
Total profit before exceptional items and tax |
4,729.91 |
15,251.46 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
4,729.91 |
15,251.46 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
791.05 |
4,065.02 |
| 8 |
Deferred tax |
981.03 |
1,011.56 |
| 9 |
Total tax expenses |
1,772.08 |
5,076.58 |
| 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 |
2,957.83 |
10,174.88 |
| 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 |
2,957.83 |
10,174.88 |
| 17 |
Other comprehensive income net of taxes |
345.92 |
1,244.27 |
| 18 |
Total Comprehensive Income for the period |
3,303.75 |
11,419.15 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,686.49 |
9,874.80 |
|
Total profit or loss, attributable to non-controlling interests |
271.34 |
300.08 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,966.90 |
10,942.28 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
336.85 |
476.87 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,320.98 |
1,320.98 |
|
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 |
4.07 |
14.95 |
|
Diluted earnings (loss) per share from continuing operations |
4.07 |
14.95 |
| 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 |
4.07 |
14.95 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.07 |
14.95 |
| 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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Paper and Paper Board |
95,262.58 |
2,77,771.32 |
| 2 |
Telecommunication Cables |
9,713.47 |
26,967.28 |
| 3 |
Others |
0.0000215 |
0.0000643 |
|
Total Segment Revenue |
1,04,978.20 |
3,04,745.03 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,04,978.20 |
3,04,745.03 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Paper and Paper Board |
4,414.90 |
13,357.00 |
| 2 |
Telecommunication Cables |
13.27 |
511.65 |
| 3 |
Others |
90.66 |
(20.08) |
|
Total Profit before tax |
4,518.83 |
13,848.57 |
|
i. Finance cost |
1,067.25 |
3,150.62 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(1,278.33) |
(4,553.51) |
|
Profit before tax |
4,729.91 |
15,251.46 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Paper and Paper Board |
5,37,888.25 |
5,37,888.25 |
| 2 |
Telecommunication Cables |
43,254.81 |
43,254.81 |
| 3 |
Others |
3,628.68 |
3,628.68 |
|
Total Segment Asset |
5,84,771.74 |
5,84,771.74 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
5,84,771.74 |
5,84,771.74 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Paper and Paper Board |
1,45,526.54 |
1,45,526.54 |
| 2 |
Telecommunication Cables |
24,968.12 |
24,968.12 |
| 3 |
Others |
(350.37) |
(350.37) |
|
Total Segment Liabilities |
1,70,144.29 |
1,70,144.29 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
1,70,144.29 |
1,70,144.29 |
|
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 |
Remeasurement of employees benefit obligations |
(206.94) |
(93.14) |
| 2 |
Remeasurement of equity instruments |
587.03 |
1,523.79 |
| 3 |
Income tax on above |
(34.17) |
(186.38) |
|
Total Amount of items that will not be reclassified to profit and loss |
345.92 |
1,244.27 |
| 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 |
|
|
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 |
345.92 |
1,244.27 |