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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Cable
Start date and time of board meeting 07-08-2026   11:45:00
End date and time of board meeting 07-08-2026   19:50:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 94,505.94 94,505.94
Other income 311.91 311.91
Total income 94,817.85 94,817.85
2 Expenses
(a) Cost of materials consumed 73,007.91 73,007.91
(b) Purchases of stock-in-trade 6,042.14 6,042.14
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,070.27) (6,070.27)
(d) Employee benefit expense 3,369.87 3,369.87
(e) Finance costs 3,648.79 3,648.79
(f) Depreciation, depletion and amortisation expense 1,218.91 1,218.91
(f) Other Expenses
1 Net Impairment (Gain)/Loss on Financial Assets (40.27) (40.27)
2 Other Expenses 9,051.01 9,051.01
Total other expenses 9,010.74 9,010.74
Total expenses 90,228.09 90,228.09
3 Total profit before exceptional items and tax 4,589.76 4,589.76
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,589.76 4,589.76
6 Tax expense
7 Current tax 1,142.27 1,142.27
8 Deferred tax 327.41 327.41
9 Total tax expenses 1,469.68 1,469.68
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 3,120.08 3,120.08
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 3,894.11 3,894.11
16 Total profit (loss) for period 7,014.19 7,014.19
17 Other comprehensive income net of taxes 6,773.08 6,773.08
18 Total Comprehensive Income for the period 13,787.27 13,787.27
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 3,469.83 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 20.22 20.22
Diluted earnings (loss) per share from continuing operations 20.22 20.22
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 20.22 20.22
Diluted earnings (loss) per share from continuing and discontinued operations 20.22 20.22
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 7th August, 2026. The limited review of the Unaudited Consolidated Financial Results for the quarter ended 30th June, 2026, 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 Unaudited Consolidated Financial Results of the Company for the quarter ended 30th June, 2026 have been prepared, interalia, considering the unaudited consolidated financial results of an Associate Company viz. Vindhya Telelinks Limited (VTL). The consolidated financial statements/ results of VTL from 1st April, 2021 to 31st March, 2026 (Financial year(s) 2021-22 to 2025-26) were prepared without consolidating the financial statements/results of its three wholly owned Subsidiaries, namely August Agents Ltd., Insilco Agents Ltd. and Laneseda Agents Ltd. (“the Subsidiaries”), due to non-availability of duly approved financial statements/ results of the said Subsidiaries for the reasons stated in the respective financial statements/ results of the Company. VTL has since received duly approved and audited financial statements of the Subsidiaries for the financial year(s) 2021-22 to 2025-26 and the unaudited financial statements for the quarter ended 30th June, 2026. In accordance with the provisions of governing Ind AS, VTL has therefore retrospectively restated its consolidated financial statements/ results to give effect to the consolidation of the aforesaid Subsidiaries. Accordingly, the Company has also retrospectively restated its consolidated financial statements/ results. The cumulative effect arising from the consolidation adjustments for the period from 1st April, 2021 to 31st March, 2025 amounting to ` 750.77 lakhs (net of tax), has been recognised as an adjustment to the opening balance of Other Equity as at 1st April, 2025. Consequently, the comparative consolidated financial results for the quarter ended 30th June, 2025 and the quarter and year ended 31st March, 2026 have also been restated. A summary of the impact of the above restatement is set out below: lakhs Profit Before Tax (after considering share of Associates) for Quarter ended 31-03-2026 is Rs 7659.78 lakhs (Reported ) and Rs 7617.99 lakhs (Restated). Profit Before Tax (after considering share of Associates) for Quarter ended 30.06.2025 is Rs 4544.12 lakhs (Reported ) and Rs 4635.63 lakhs (Restated). Profit Before Tax (after considering share of Associates) for year ended 31-03-2026 is Rs 21739.99 lakhs (Reported ) and Rs 21950.34 lakhs (Restated). Profit After Tax for Quarter ended 31-03-2026 is Rs 5532.07 lakhs (Reported ) and Rs 5500.8 lakhs (Restated). Profit After Tax for Quarter ended 30.06.2025 is Rs 3291.33 lakhs (Reported ) and Rs 3359.81 lakhs (Restated). Profit After Tax for year ended 31-03-2026 is Rs 16310.92 lakhs (Reported ) and Rs 16468.33 lakhs (Restated). Total Comprehensive Income for Quarter ended 31-03-2026 is Rs -32.2 lakhs (Reported ) and Rs 87.37 lakhs (Restated). Total Comprehensive Income for Quarter ended 30.06.2025 is Rs 8993.12 lakhs (Reported ) and Rs 9061.6 lakhs (Restated). Total Comprehensive Income for year ended 31-03-2026 is Rs 13289.52 lakhs (Reported ) and Rs 13597.77 lakhs (Restated). Earnings per Share (Basic & Diluted) for Quarter ended 31-03-2026 is Rs 15.94 lakhs (Reported ) and Rs 15.85 lakhs (Restated). Earnings per Share (Basic & Diluted) for Quarter ended 30.06.2025 is Rs 9.49 lakhs (Reported ) and Rs 9.68 lakhs (Restated). Earnings per Share (Basic & Diluted) for year ended 31-03-2026 is Rs 47.01 lakhs (Reported ) and Rs 47.47 lakhs (Restated). 4 - 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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) 3,740.79 3,740.79
2 Re-measurement of Defined Benefit Plan (Net of Tax) 32.01 32.01
3 Share in Associates and Joint Venture (Net of Tax) 3,735.90 3,735.90
Total Amount of items that will not be reclassified to profit and loss 7,508.70
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) (693.60) (693.60)
2 Share in Cash Flow Hedge Reserve in Associate and Joint Venture (Net Of Tax) (42.02) (42.02)
Total Amount of items that will be reclassified to profit and loss (735.62)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 6,773.08 6,773.08