Integrated Filing — IndAS



General information about company

Scrip Code 543962
NSE Symbol DPWIRES
MSEI Symbol NOTLISTED
ISIN INE864X01013
Name of company D P WIRES 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 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-02-2026
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 14-02-2026   17:30:00
End date and time of board meeting 14-02-2026   18:00:00
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
no defaults and debt security



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 9,522.38 35,109.04
Other income 191.46 709.34
Total income 9,713.84 35,818.38
2 Expenses
(a) Cost of materials consumed 6,536.06 22,130.80
(b) Purchases of stock-in-trade 1,282.23 8,416.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 209.94 124.71
(d) Employee benefit expense 125.40 439.56
(e) Finance costs 20.97 81.35
(f) Depreciation, depletion and amortisation expense 84.34 248.11
(f) Other Expenses
1 Manufacturig and Operating cost 544.35 1,987.11
2 Other Expenses 478.02 1,300.22
Total other expenses 1,022.37 3,287.33
Total expenses 9,281.31 34,728.76
3 Total profit before exceptional items and tax 432.53 1,089.62
4 Exceptional items 0.00 0.00
5 Total profit before tax 432.53 1,089.62
6 Tax expense
7 Current tax 95.60 275.60
8 Deferred tax (2.43) (4.62)
9 Total tax expenses 93.17 270.98
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 339.36 818.64
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 339.36 818.64
17 Other comprehensive income net of taxes 0.64 1.92
18 Total Comprehensive Income for the period 340.00 820.56
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 1,550.04 1,550.04
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 2.19 5.28
Diluted earnings (loss) per share from continuing operations 2.19 5.28
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 2.19 5.28
Diluted earnings (loss) per share from continuing and discontinued operations 2.19 5.28
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 financial results for the Quarter And nine months ended 31st December, 2025 have been reviewed by the Audit Committee and taken on record by the Board of Directors of D P Wires Limited the Company in its meeting held on February 14th, 2026. 2 The Statutory Auditors of the Company have carried out a Limited review of the financial results for the Quarter and nine months ended on 31st December, 2025.pursuant to Regulation 33 of the SEBI Listing obligations and disclosure requirements Regulations ,2015 as ammended .The Management has exercised necessary due diligence to ensure that such financial results provide a true & fair view of the affairs of the Company. 3 The Financial Results are prepared in accordance with Indian Accounting Standards Ind A notified under section 133 of the Companies Act, 2013 read together with the Companies Indian Accounting Standards Rules, 2015 as amended.The Company is primarily engaged in business of Wires, Plastic Products, Electirc energy through Wind Mill which constitute reportable segments in accordance with IND AS 108 Segment reporting. 4 The previous period figures have been regrouped/ reclassified wherever necessary to make them comparable with the current periods figures.



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 WIRE DIVISION 7,957.93 26,482.59
2 PLASTIC DIVISION 0.0000155 0.0001413
3 ELECTRIC ENERGY THROUGH WIND MILL DIVISION 0.0000617 0.0003786
4 OTHERS (TRADING) 1,562.90 8,612.32
Total Segment Revenue 9,528.55 35,146.90
Less: Inter segment revenue 0.00 0.00
Revenue from operations 9,528.55 35,146.90
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 WIRE DIVISION 1,313.46 3,919.58
2 PLASTIC DIVISION 0.58 11.23
3 ELECTRIC ENERGY THROUGH WIND MILL DIVISION 3.11 31.20
4 OTHERS (TRADING) 26.05 99.63
Total Profit before tax 1,343.20 4,061.64
i. Finance cost 20.97 81.35
ii. Other Unallocable Expenditure net off Unallocable income 889.70 2,890.67
Profit before tax 432.53 1,089.62
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 WIRE DIVISION 9,805.00 9,805.00
2 PLASTIC DIVISION 24.05 24.05
3 ELECTRIC ENERGY THROUGH WIND MILL DIVISION 53.89 53.89
4 OTHERS (TRADING) 1,051.47 1,051.47
Total Segment Asset 10,934.41 10,934.41
Un-allocable Assets 16,780.88 16,780.88
Net Segment Asset 27,715.29 27,715.29
4 Segment Liabilities
Segment Liabilities
1 WIRE DIVISION 1,022.42 1,022.42
2 PLASTIC DIVISION 0.00 0.00
3 ELECTRIC ENERGY THROUGH WIND MILL DIVISION 0.00 0.00
4 OTHERS (TRADING) 305.55 305.55
Total Segment Liabilities 1,327.97 1,327.97
Un-allocable Liabilities 724.70 724.70
Net Segment Liabilities 2,052.67 2,052.67
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1 The above results for the quarter and nine months ended December 31st 2025, which are subjected to a limited review by the Statutory Auditors of the Company, were reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on February 14th, 2026, in terms of Regulation 33 of SEBI Listing Obligation and Disclosure Requirements Regulations, 2016. 2 The above financial results have been prepared in accordance with the recognition and measurement principles state therein and prescribed under section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Agreement Regulation.



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 Item that will not be reclassified subsequently to Profit and loss 0.85 2.56
Total Amount of items that will not be reclassified to profit and loss 0.85 2.56
2 Income tax relating to items that will not be reclassified to profit or loss 0.21 0.64
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 0.64 1.92





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 DILIP K NEEMA AND ASSOCIATES Yes 31-07-2028