Integrated Filing — IndAS



General information about company

Scrip Code 544209
NSE Symbol BANSALWIRE
MSEI Symbol NOTLISTED
ISIN INE0B9K01033
Name of company Bansal Wire Industries 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 22-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-10-2026
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 Single segment
Description of single segment Steel Wire Manufacturing
Start date and time of board meeting 22-10-2026   11:30:00
End date and time of board meeting 22-10-2026   12:02:00
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 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 01-07-2026 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 1,30,814.00 2,47,603.00
Other income 42.00 77.00
Total income 1,30,856.00 2,47,680.00
2 Expenses
(a) Cost of materials consumed 1,02,778.00 1,94,866.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,126.00) (1,149.00)
(d) Employee benefit expense 5,409.00 10,104.00
(e) Finance costs 1,773.00 3,320.00
(f) Depreciation, depletion and amortisation expense 1,549.00 3,070.00
(f) Other Expenses
1 Other Expenses 15,292.00 27,684.00
Total other expenses 15,292.00 27,684.00
Total expenses 1,23,675.00 2,37,895.00
3 Total profit before exceptional items and tax 7,181.00 9,785.00
4 Exceptional items 1.00 1.00
5 Total profit before tax 7,182.00 9,786.00
6 Tax expense
7 Current tax 1,666.00 2,108.00
8 Deferred tax 226.00 341.00
9 Total tax expenses 1,892.00 2,449.00
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 5,290.00 7,337.00
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 5,290.00 7,337.00
17 Other comprehensive income net of taxes 37.00 40.00
18 Total Comprehensive Income for the period 5,327.00 7,377.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,290.00 7,336.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,327.00 7,377.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 7,828.00 7,828.00
Face value of equity share capital 1 1
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 0.68 0.94
Diluted earnings (loss) per share from continuing operations 0.68 0.94
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 0.68 0.94
Diluted earnings (loss) per share from continuing and discontinued operations 0.68 0.94
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 for the quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 22, 2026. 2.The statutory auditors of the Parent company have expressed an unmodified opinion on the unaudited consolidated financial results for the quarter and half year ended September 30, 2026. 3.The unaudited consolidaterd financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015, as amended. The above statement of consolidated unaudited financial results for the quarter and half year ended September 30, 2026 are drawn up in accordance with the requirements of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time. 4. The company has two wholly owned subsidiaries incorporated in India, first being M/s. Bansal Steel & Power Limited and another being M/s. BWI Steel Private Limited. The management has exercised the necessary diligence to ensure that the standalone financial results of the respective companies for the relevant periods provide a true and fair view of their affairs. 5. The Statement includes the results for the quarter ended September 30, 2026 and September 30, 2025 being the balancing figure between the unaudited figures for the half year ended September 30, 2026 and September 30, 2025 and and the published unaudited figures for the quarter ended June 30, 2026 and June 30, 2025 of the respective financial year, prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting”. 6. The Board of Directors of Company in their meeting held on August 12, 2026 have approved the sub division/ split of each equity share of face value of Rs 5/- each fully paid in to 5 equity share having face value of Rs 1/- fully paid each. The shareholder approved the sub division in Annual General Meeting (AGM) held as on September 17, 2026 and October 16, 2026, was fixed as the record date. Accordingly, the impact of sub division/ split has been considered in the computation of basic and diluted earning per share (EPS) for quarter and half year ended september 30, 2026 and comparative prior period figure have been restated retrospectively to give effect of sub division/ split in accordance with requirement of Ind AS 33- Earnings per share. 7. The group is engaged primarily in the business of manufacturing of steel wire and, as such, does not have any separate reportable segments in accordance with Ind AS 108 - Operating Segments. 8. The consolidated unaudited financial results for the quarter and half year ended September 30, 2026 are available on the Company's website at www.bansalwire.com and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Company are listed. 9. Figures for the periods/year are reclassified, regrouped wherever necessary to confirm to current period presentation.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 88,413.00
Capital work-in-progress 19,807.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 5.00
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 128.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Bank balances 243.00
2 Other financial assets 443.00
Total of other non-current financial assets 686.00
Total non-current financial assets 814.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 1,749.00
Total of other non-current assets 1,749.00
Total non-current assets 1,10,788.00
2 Current assets
Inventories 64,884.00
Current financial asset
Current investments 0.00
Trade receivables, current 65,210.00
Cash and cash equivalents 96.00
Bank balance other than cash and cash equivalents 555.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,061.00
Total current financial assets 67,922.00
Current tax assets (net) 827.00
Other current assets
1 Other current assets 18,209.00
Total of other current assets 18,209.00
Total current assets 1,51,842.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,62,630.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 7,828.00
Other equity 1,42,617.00
Total equity attributable to owners of parent 1,50,445.00
Non controlling interest 0.00
Total equity 1,50,445.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 11,266.00
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 137.00
2 Other Financial Assets 2,520.00
Total of other non-current financial liabilities 2,657.00
Total non-current financial liabilities 13,923.00
Provisions, non-current 1,004.00
Deferred tax liabilities (net) 2,993.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 17,920.00
Current liabilities
Current financial liabilities
Borrowings, current 22,070.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,443.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 60,315.00
Total Trade payable 62,758.00
Other current financial liabilities
1 Lease Liabilities 74.00
2 Other current financial liabilities 7,288.00
Total of other current financial liabilities 7,362.00
Total current financial liabilities 92,190.00
Other current liabilities 1,787.00
1 Other current liabilities 1,787.00
Total of other current liabilities 1,787.00
Provisions, current 237.00
Current tax liabilities (Net) 51.00
Deferred government grants, Current 0.00
Total current liabilities 94,265.00
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 1,12,185.00
Total equity and liabilites 2,62,630.00
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)
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 01-07-2026 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 50.00 55.00
Total Amount of items that will not be reclassified to profit and loss 50.00 55.00
2 Income tax relating to items that will not be reclassified to profit or loss 13.00 15.00
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 37.00 40.00



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 9,786.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,320.00
Adjustments for decrease (increase) in inventories 5,901.00
Adjustments for decrease (increase) in trade receivables, current (5,785.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (6,787.00)
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 349.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 25,907.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 467.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,070.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 221.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (402.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 20.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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) 0.00
Other adjustments for non-cash items (2.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 26,239.00
Net cash flows from (used in) operations 36,025.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,109.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 33,916.00
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 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 59.00
Purchase of property, plant and equipment 6,912.00
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 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 1,907.00
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 0.00
Interest received 39.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (8,721.00)
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 0.00
Repayments of borrowings 21,886.00
Payments of lease liabilities 44.00
Dividends paid 0.00
Interest paid 3,379.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (25,309.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (114.00)
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 (114.00)
Cash and cash equivalents cash flow statement at beginning of period 210.00
Cash and cash equivalents cash flow statement at end of period 96.00