Integrated Filing — IndAS
General information about company
| Scrip Code |
542652 |
| NSE Symbol |
POLYCAB |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE455K01017 |
| Name of company |
POLYCAB INDIA 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 |
15-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
06-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
15-10-2026 11:30:00 |
| End date and time of board meeting |
15-10-2026 12:50:00 |
| 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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
9,89,890.10 |
18,10,863.30 |
|
Other income |
8,836.70 |
19,328.20 |
|
Total income |
9,98,726.80 |
18,30,191.50 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
7,48,985.70 |
14,00,220.70 |
| (b) |
Purchases of stock-in-trade |
15,038.10 |
27,249.50 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(52,205.70) |
(1,08,471.00) |
| (d) |
Employee benefit expense |
26,568.80 |
52,716.30 |
| (e) |
Finance costs |
9,360.40 |
17,362.50 |
| (f) |
Depreciation, depletion and amortisation expense
|
11,104.10 |
21,391.10 |
| (f) |
Other Expenses |
| 1 |
Project bought outs and subcontracting cost |
44,416.60 |
62,436.30 |
| 2 |
Advertisement and sales promotion expense |
4,049.80 |
7,332.20 |
| 3 |
Freight and forwarding expense |
13,181.00 |
23,520.70 |
| 4 |
Other expenses |
47,606.00 |
89,988.90 |
|
Total other expenses |
1,09,253.40 |
1,83,278.10 |
|
Total expenses |
8,68,104.80 |
15,93,747.20 |
| 3 |
Total profit before exceptional items and tax |
1,30,622.00 |
2,36,444.30 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,30,622.00 |
2,36,444.30 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
32,583.50 |
59,021.70 |
| 8 |
Deferred tax |
(961.20) |
(1,242.50) |
| 9 |
Total tax expenses |
31,622.30 |
57,779.20 |
| 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 |
98,999.70 |
1,78,665.10 |
| 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 |
98,999.70 |
1,78,665.10 |
| 17 |
Other comprehensive income net of taxes |
498.60 |
(324.40) |
| 18 |
Total Comprehensive Income for the period |
99,498.30 |
1,78,340.70 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
97,737.40 |
1,76,171.10 |
|
Total profit or loss, attributable to non-controlling interests |
1,262.30 |
2,494.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
98,233.40 |
1,75,846.20 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,264.90 |
2,494.50 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
15,069.20 |
15,069.20 |
|
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 |
64.87 |
116.97 |
|
Diluted earnings (loss) per share from continuing operations |
64.78 |
116.67 |
| 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 |
64.87 |
116.97 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
64.78 |
116.67 |
| 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 |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
3,67,580.00 |
|
Capital work-in-progress |
1,40,079.10 |
|
Investment property |
10,168.70 |
|
Goodwill |
0.00 |
|
Other intangible assets |
269.10 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
1,876.70 |
|
Trade receivables, non-current |
53,551.90 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Right of use assets |
19,909.70 |
| 2 |
Other financial assets |
10,820.00 |
| 3 |
Non-current tax assets (net) |
3,980.90 |
|
Total of other non-current financial assets |
34,710.60 |
|
Total non-current financial assets |
90,139.20 |
|
Deferred tax assets (net) |
1,472.90 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
37,623.40 |
|
Total of other non-current assets |
37,623.40 |
|
Total non-current assets |
6,47,332.40 |
| 2 |
Current assets |
|
|
Inventories |
6,96,339.60 |
|
Current financial asset |
|
|
Current investments |
4,01,305.90 |
|
Trade receivables, current |
3,45,927.00 |
|
Cash and cash equivalents |
21,123.90 |
|
Bank balance other than cash and cash equivalents |
36,205.90 |
|
Loans, current |
1,123.90 |
|
Other current financial assets |
|
|
Total of other current financial assets |
26,537.70 |
|
Total current financial assets |
8,32,224.30 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
2,03,347.70 |
|
Total of other current assets |
2,03,347.70 |
|
Total current assets |
17,31,911.60 |
| 3 |
Non-current assets classified as held for sale |
266.40 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
23,79,510.40 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
15,069.20 |
|
Other equity |
12,94,340.90 |
|
Total equity attributable to owners of parent |
13,09,410.10 |
|
Non controlling interest |
14,313.80 |
|
Total equity |
13,23,723.90 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
2,600.80 |
|
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 |
Lease liabilities |
13,059.50 |
| 2 |
Other financial liabilities |
4,549.20 |
|
Total of other non-current financial liabilities |
17,608.70 |
|
Total non-current financial liabilities |
20,209.50 |
|
Provisions, non-current |
7,384.80 |
|
Deferred tax liabilities (net) |
4,199.20 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
19,913.90 |
|
Total of other non-current liabilities |
19,913.90 |
|
Total non-current liabilities |
51,707.40 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
8,559.50 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
16,018.60 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,80,650.20 |
|
Total Trade payable |
1,96,668.80 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
2,971.10 |
| 2 |
Acceptances |
6,55,604.90 |
| 3 |
Other financial liabilities |
30,886.30 |
|
Total of other current financial liabilities |
6,89,462.30 |
|
Total current financial liabilities |
8,94,690.60 |
|
Other current liabilities |
82,904.40 |
| 1 |
Other current liabilities |
82,904.40 |
|
Total of other current liabilities |
82,904.40 |
|
Provisions, current |
14,503.50 |
|
Current tax liabilities (Net) |
11,980.60 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
10,04,079.10 |
| 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 |
10,55,786.50 |
|
Total equity and liabilites |
23,79,510.40 |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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) |
| 1 |
Wires and Cables |
8,37,684.10 |
15,57,862.60 |
| 2 |
FMEG |
99,311.30 |
1,75,426.60 |
| 3 |
EPC |
61,708.10 |
92,481.90 |
| 4 |
Less: Inter segment results |
0.00 |
0.00 |
|
Total Segment Revenue |
9,98,703.50 |
18,25,771.10 |
|
Less: Inter segment revenue |
7,637.20 |
12,290.00 |
|
Revenue from operations |
9,91,066.30 |
18,13,481.10 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Wires and Cables |
1,18,874.20 |
2,14,812.70 |
| 2 |
FMEG |
10,060.40 |
16,123.70 |
| 3 |
EPC |
4,439.40 |
7,822.00 |
| 4 |
Less: Inter segment results |
(1,052.10) |
(1,662.00) |
|
Total Profit before tax |
1,32,321.90 |
2,37,096.40 |
|
i. Finance cost |
9,360.40 |
17,362.50 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(7,660.50) |
(16,710.40) |
|
Profit before tax |
1,30,622.00 |
2,36,444.30 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Wires and Cables |
13,97,284.90 |
13,97,284.90 |
| 2 |
FMEG |
1,49,091.00 |
1,49,091.00 |
| 3 |
EPC |
2,64,602.60 |
2,64,602.60 |
| 4 |
Less: Inter segment results |
0.00 |
0.00 |
|
Total Segment Asset |
18,10,978.50 |
18,10,978.50 |
|
Un-allocable Assets |
5,68,531.90 |
5,68,531.90 |
|
Net Segment Asset |
23,79,510.40 |
23,79,510.40 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Wires and Cables |
7,85,711.20 |
7,85,711.20 |
| 2 |
FMEG |
61,756.50 |
61,756.50 |
| 3 |
EPC |
99,281.30 |
99,281.30 |
| 4 |
Less: Inter segment results |
0.00 |
0.00 |
|
Total Segment Liabilities |
9,46,749.00 |
9,46,749.00 |
|
Un-allocable Liabilities |
1,09,037.50 |
1,09,037.50 |
|
Net Segment Liabilities |
10,55,786.50 |
10,55,786.50 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Items that will not be reclassified to profit or loss |
293.50 |
(814.50) |
|
Total Amount of items that will not be reclassified to profit and loss |
293.50 |
(814.50) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
73.60 |
(205.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
372.10 |
378.50 |
|
Total Amount of items that will be reclassified to profit and loss |
372.10 |
378.50 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
93.40 |
93.40 |
| 5 |
Total Other comprehensive income |
498.60 |
(324.40) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
2,36,444.30 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
17,362.50 |
|
Adjustments for decrease (increase) in inventories |
(1,40,379.80) |
|
Adjustments for decrease (increase) in trade receivables, current |
20,478.70 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(1,29,217.30) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
18,747.40 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
21,391.10 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
2,014.50 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
1,88,580.50 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(3,257.80) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
2,675.10 |
|
Adjustments for share-based payments |
2,899.40 |
|
Adjustments for fair value losses (gains) |
(5,528.20) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
(6,628.60) |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(16,212.70) |
|
Net cash flows from (used in)
operations |
2,20,231.60 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
53,150.10 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,67,081.50 |
|
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 |
8,42,870.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
8,89,658.30 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
1,876.70 |
|
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 |
197.80 |
|
Purchase of property, plant and equipment |
59,755.60 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
1,338.50 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
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 |
0.80 |
|
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 |
0.00 |
|
Interest received |
2,063.80 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
12,410.70 |
|
Net cash flows from (used in)
investing activities |
(95,087.60) |
|
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 |
605.40 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
276.30 |
|
Repayments of borrowings |
2,103.40 |
|
Payments of lease liabilities |
1,959.00 |
|
Dividends paid |
70,798.50 |
|
Interest paid |
15,663.60 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(89,642.80) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(17,648.90) |
|
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 |
(17,648.90) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
37,930.60 |
|
Cash and cash equivalents cash
flow statement at end of period |
20,281.70 |
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 |
BSR & CO LLP |
Yes |
31-07-2028 |