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 |
27-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
18-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
27-05-2026 12:00:00 |
| End date and time of board meeting |
27-05-2026 14:50:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,24,530.31 |
4,27,878.67 |
|
Other income |
305.73 |
11,440.36 |
|
Total income |
1,24,836.04 |
4,39,319.03 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
70,514.85 |
2,74,621.98 |
| (b) |
Purchases of stock-in-trade |
16.04 |
64.22 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
9,784.15 |
(2,411.85) |
| (d) |
Employee benefit expense |
10,823.73 |
42,378.07 |
| (e) |
Finance costs |
1,019.91 |
4,170.53 |
| (f) |
Depreciation, depletion and amortisation expense
|
6,534.50 |
24,830.72 |
| (f) |
Other Expenses |
| 1 |
Power, fuel and water |
7,573.95 |
32,816.83 |
| 2 |
Other Expenses |
10,089.39 |
39,117.54 |
|
Total other expenses |
17,663.34 |
71,934.37 |
|
Total expenses |
1,16,356.52 |
4,15,588.04 |
| 3 |
Total profit before exceptional items and tax |
8,479.52 |
23,730.99 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
8,479.52 |
23,730.99 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,397.70 |
8,462.72 |
| 8 |
Deferred tax |
(1,315.91) |
(304.35) |
| 9 |
Total tax expenses |
3,081.79 |
8,158.37 |
| 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 |
5,397.73 |
15,572.62 |
| 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 |
5,397.73 |
15,572.62 |
| 17 |
Other comprehensive income net of taxes |
(1,370.19) |
(125.92) |
| 18 |
Total Comprehensive Income for the period |
4,027.54 |
15,446.70 |
| 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 |
1,320.98 |
1,320.98 |
|
Face value of equity share capital |
2 |
2 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
3,59,458.32 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
7.85 |
22.8 |
|
Diluted earnings (loss) per share from continuing operations |
7.85 |
22.8 |
| 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 |
7.85 |
22.8 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.85 |
22.8 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
1,91,617.71 |
|
Capital work-in-progress |
28,986.31 |
|
Investment property |
0.00 |
|
Goodwill |
18,371.29 |
|
Other intangible assets |
7,766.65 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
411.58 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
33,472.25 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
1,343.62 |
|
Total of other non-current financial assets |
1,343.62 |
|
Total non-current financial assets |
34,815.87 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
8,595.20 |
|
Total of other non-current assets |
8,595.20 |
|
Total non-current assets |
2,90,564.61 |
| 2 |
Current assets |
|
|
Inventories |
80,688.33 |
|
Current financial asset |
|
|
Current investments |
1,15,757.26 |
|
Trade receivables, current |
38,715.38 |
|
Cash and cash equivalents |
3,221.01 |
|
Bank balance other than cash and cash equivalents |
539.00 |
|
Loans, current |
79.81 |
|
Other current financial assets |
|
|
Total of other current financial assets |
2,555.52 |
|
Total current financial assets |
1,60,867.98 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
13,330.27 |
|
Total of other current assets |
13,330.27 |
|
Total current assets |
2,54,886.58 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
5,45,451.19 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,320.98 |
|
Other equity |
3,59,458.32 |
|
Total equity attributable to owners of parent |
3,60,779.30 |
|
Non controlling interest |
57,834.10 |
|
Total equity |
4,18,613.40 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
21,250.84 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Other non-current financial liabilities |
7,850.77 |
|
Total of other non-current financial liabilities |
7,850.77 |
|
Total non-current financial liabilities |
29,101.61 |
|
Provisions, non-current |
1,053.16 |
|
Deferred tax liabilities (net) |
12,792.65 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
9,260.48 |
|
Total of other non-current liabilities |
9,260.48 |
|
Total non-current liabilities |
52,207.90 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
10,086.10 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
3,387.53 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
23,188.45 |
|
Total Trade payable |
26,575.98 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
19,685.12 |
|
Total of other current financial liabilities |
19,685.12 |
|
Total current financial liabilities |
56,347.20 |
|
Other current liabilities |
8,181.31 |
| 1 |
Other current liabilities |
8,181.31 |
|
Total of other current liabilities |
8,181.31 |
|
Provisions, current |
7,691.05 |
|
Current tax liabilities (Net) |
2,410.33 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
74,629.89 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
1,26,837.79 |
|
Total equity and liabilites |
5,45,451.19 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| 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 |
1,15,936.79 |
3,93,708.11 |
| 2 |
Telecommunication Cables |
8,593.52 |
34,164.13 |
| 3 |
Others |
0.00 |
0.0000643 |
|
Total Segment Revenue |
1,24,530.31 |
4,27,878.67 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,24,530.31 |
4,27,878.67 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Paper and Paper Board |
7,868.62 |
21,396.91 |
| 2 |
Telecommunication Cables |
1,937.69 |
2,449.34 |
| 3 |
Others |
(84.68) |
(276.04) |
|
Total Profit before tax |
9,721.63 |
23,570.21 |
|
i. Finance cost |
1,019.91 |
4,170.53 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
222.20 |
(4,331.31) |
|
Profit before tax |
8,479.52 |
23,730.99 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Paper and Paper Board |
5,05,875.21 |
5,05,875.21 |
| 2 |
Telecommunication Cables |
36,085.50 |
36,085.50 |
| 3 |
Others |
3,490.48 |
3,490.48 |
|
Total Segment Asset |
5,45,451.19 |
5,45,451.19 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
5,45,451.19 |
5,45,451.19 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Paper and Paper Board |
1,08,651.91 |
1,08,651.91 |
| 2 |
Telecommunication Cables |
18,614.46 |
18,614.46 |
| 3 |
Others |
(428.59) |
(428.59) |
|
Total Segment Liabilities |
1,26,837.78 |
1,26,837.78 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
1,26,837.78 |
1,26,837.78 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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 |
297.01 |
203.87 |
| 2 |
Equity instruments through other comprehensive income |
(1,854.66) |
(330.87) |
| 3 |
Income on tax above |
187.46 |
1.08 |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,370.19) |
(125.92) |
| 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 |
|
|
| 5 |
Total Other comprehensive income |
(1,370.19) |
(125.92) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
23,730.99 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
4,170.55 |
|
Adjustments for decrease (increase) in inventories |
6,772.37 |
|
Adjustments for decrease (increase) in trade receivables, current |
(3,641.66) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
7,939.56 |
|
Adjustments for decrease (increase) in other non-current assets |
58.70 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(238.48) |
|
Adjustments for other bank balances |
41.18 |
|
Adjustments for increase (decrease) in trade payables, current |
(5,046.93) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,957.04 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
(528.05) |
|
Adjustments for depreciation and amortisation expense |
24,830.70 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
(245.01) |
|
Adjustments for other financial liabilities, current |
(4,013.98) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
109.13 |
|
Adjustments for dividend income |
382.80 |
|
Adjustments for interest income |
4,386.34 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
2,173.27 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(6,280.59) |
|
Other adjustments to reconcile profit (loss) |
(229.24) |
|
Other adjustments for non-cash items |
(2,267.64) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
20,791.78 |
|
Net cash flows from (used in)
operations |
44,522.77 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
4,487.78 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
40,034.99 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
2,70,221.44 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
2,57,082.78 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
3.76 |
|
Purchase of property, plant and equipment |
38,025.63 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
106.46 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
767.06 |
|
Interest received |
5,061.64 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
407.45 |
|
Net cash flows from (used in)
investing activities |
(18,753.52) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
14,203.67 |
|
Repayments of borrowings |
26,093.80 |
|
Payments of lease liabilities |
994.84 |
|
Dividends paid |
3,850.32 |
|
Interest paid |
3,854.45 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(20,589.74) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
691.73 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
691.73 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
2,529.28 |
|
Cash and cash equivalents cash
flow statement at end of period |
3,221.01 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| 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 |
M/s Singhi & Co. |
Yes |
31-08-2028 |