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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-10-2026
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 Cable
Start date and time of board meeting 04-11-2026   11:45:00
End date and time of board meeting 04-11-2026   19:36:00
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 1,01,856.89 1,96,362.83
Other income 1,277.68 1,589.59
Total income 1,03,134.57 1,97,952.42
2 Expenses
(a) Cost of materials consumed 79,911.00 1,52,918.91
(b) Purchases of stock-in-trade 6,832.87 12,875.01
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,005.93) (12,076.20)
(d) Employee benefit expense 3,883.40 7,253.27
(e) Finance costs 4,071.31 7,720.10
(f) Depreciation, depletion and amortisation expense 1,287.55 2,506.46
(f) Other Expenses
1 Net Impairment (Gain) / Loss on Financial Assets (9.93) (50.20)
2 Other Expenses 9,091.30 18,142.31
Total other expenses 9,081.37 18,092.11
Total expenses 99,061.57 1,89,289.66
3 Total profit before exceptional items and tax 4,073.00 8,662.76
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,073.00 8,662.76
6 Tax expense
7 Current tax 735.90 1,878.17
8 Deferred tax 585.73 913.14
9 Total tax expenses 1,321.63 2,791.31
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 2,751.37 5,871.45
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 3,633.80 7,527.91
16 Total profit (loss) for period 6,385.17 13,399.36
17 Other comprehensive income net of taxes 8,792.85 15,565.93
18 Total Comprehensive Income for the period 15,178.02 28,965.29
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 18.4 38.62
Diluted earnings (loss) per share from continuing operations 18.4 38.62
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 18.4 38.62
Diluted earnings (loss) per share from continuing and discontinued operations 18.4 38.62
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 4th November, 2026. The limited review of the Unaudited Consolidated Financial Results for the quarter and half year ended 30th September, 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 and half year ended 30th September, 2025 have been prepared, interalia, considering the unaudited consolidated financial results of an Associate Company viz. Vindhya Telelinks Limited (VTL). During the previous quarter, the Company has retrospectively restated its consolidated financial statements/results to give effect to the consolidation of the financial results of its three wholly owned subsidiaries, namely August Agents Ltd., Insilco Agents Ltd. and Laneseda Agents Ltd. Accordingly, the accompanying comparative consolidated financial results for the corresponding previous period have also been restated. The impact of the restatement is summarised below: (i) Impact on the consolidated statement of profit and loss - a - Total Income For Quarter ended 30.09.2025 is 82426.55 (Reported) and 82426.55 (Restated) and for hald year ended 30.09.2025 is 142684.98 (Reported) and 142684.98 (Restated). b - Total expenses For Quarter ended 30.09.2025 is 77675.39 (Reported) and 77675.39 (Restated) and for hald year ended 30.09.2025 is 135182.21 (Reported) and 135182.21 (Restated). c- Profit before tax (after considerting share of associates) is 6180.07 (Reported) and 6258.88 (Restated) and for hald year ended 30.09.2025 is 10724.19 (Reported) and 10894.51 (Restated). d- Profit after tax is 4768.14 (Reported) and 4827.13 (Restated) and for hald year ended 30.09.2025 is 8059.47 (Reported) and 8186.94 (Restated). e- Total Comprehensive Income is 2334.15 (Reported) and 2393.14 (Restated) and for hald year ended 30.09.2025 is 11327.27 (Reported) and 11454.74 (Restated). f- Earning per share(basic and diluted) is 13.74 (Reported) and 13.91 (Restated) and for hald year ended 30.09.2025 is 23.23 (Reported) and 23.59(Restated). (ii)Impact on the consolidated balance sheet for year ended 31.03.2026 - a- Total assets reported 432309.46 and restated is 433724.66. b- Total liability reported 243208.69 and restated is 243564.87. c- Other Equity reported 189100.77 and restated is 190159.79. 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


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 44,515.03
Capital work-in-progress 19,944.48
Investment property 1,938.55
Goodwill 0.00
Other intangible assets 96.57
Intangible assets under development 36.30
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,50,269.01
Non-current financial assets
Non-current investments 43,153.97
Trade receivables, non-current 9,964.66
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 563.21
Total of other non-current financial assets 563.21
Total non-current financial assets 53,681.84
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 2,842.03
Total of other non-current assets 2,842.03
Total non-current assets 2,73,323.81
2 Current assets
Inventories 74,243.71
Current financial asset
Current investments 0.00
Trade receivables, current 1,36,916.69
Cash and cash equivalents 672.92
Bank balance other than cash and cash equivalents 122.39
Loans, current 0.00
Other current financial assets
Total of other current financial assets 3,196.66
Total current financial assets 1,40,908.66
Current tax assets (net)
Other current assets
1 Other current assets 18,952.64
Total of other current assets 18,952.64
Total current assets 2,34,105.01
3 Non-current assets classified as held for sale 11.95
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 5,07,440.77
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,469.83
Other equity 2,14,093.96
Total equity attributable to owners of parent 2,17,563.79
Non controlling interest
Total equity 2,17,563.79
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 50,556.35
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 115.96
Total of other non-current financial liabilities 115.96
Total non-current financial liabilities 50,672.31
Provisions, non-current 715.99
Deferred tax liabilities (net) 41,579.18
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 8.46
Total of other non-current liabilities 8.46
Total non-current liabilities 92,975.94
Current liabilities
Current financial liabilities
Borrowings, current 96,601.12
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,812.38
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 57,528.36
Total Trade payable 60,340.74
Other current financial liabilities
1 Other current financial liabilities 33,249.65
Total of other current financial liabilities 33,249.65
Total current financial liabilities 1,90,191.51
Other current liabilities 5,870.02
1 Other current liabilities 5,870.02
Total of other current liabilities 5,870.02
Provisions, current 751.17
Current tax liabilities (Net) 88.34
Deferred government grants, Current 0.00
Total current liabilities 1,96,901.04
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 2,89,876.98
Total equity and liabilites 5,07,440.77
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 Equity Instruments through OCI (Net of Tax) 5,468.67 9,209.46
2 Re-measurement of Defined Benefit Plan (Net of Tax) (111.48) (79.47)
3 Share in Associates and Joint Venture (Net of Tax) 2,389.44 6,125.34
Total Amount of items that will not be reclassified to profit and loss 7,746.63 15,255.33
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) 970.75 277.15
2 Share in Cash Flow Hedge Reserve in Associate and Joint Venture (Net of Tax) 75.47 33.45
Total Amount of items that will be reclassified to profit and loss 1,046.22 310.60
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 8,792.85 15,565.93



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 8,662.76
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7,077.23
Adjustments for decrease (increase) in inventories (13,491.43)
Adjustments for decrease (increase) in trade receivables, current (22,243.14)
Adjustments for decrease (increase) in trade receivables, non-current (2,424.18)
Adjustments for decrease (increase) in other current assets 1,962.17
Adjustments for decrease (increase) in other non-current assets 97.87
Adjustments for other financial assets, non-current (23.22)
Adjustments for other financial assets, current (3.88)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (14,875.72)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (1,118.53)
Adjustments for increase (decrease) in other non-current liabilities (1.99)
Adjustments for depreciation and amortisation expense 2,506.46
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 160.26
Adjustments for provisions, non-current 44.92
Adjustments for other financial liabilities, current 27,623.49
Adjustments for other financial liabilities, non-current (2.07)
Adjustments for unrealised foreign exchange losses gains (53.56)
Adjustments for dividend income 798.65
Adjustments for interest income 33.85
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 (373.41)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (6.85)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (15,978.08)
Net cash flows from (used in) operations (7,315.32)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,451.87
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (8,767.19)
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 790.81
Purchase of property, plant and equipment 13,189.69
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 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 798.65
Interest received (0.23)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 323.24
Net cash flows from (used in) investing activities (11,277.22)
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 33,827.95
Repayments of borrowings 4,441.47
Payments of lease liabilities 30.49
Dividends paid 1,561.29
Interest paid 7,597.21
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 20,197.49
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 153.08
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 153.08
Cash and cash equivalents cash flow statement at beginning of period 519.84
Cash and cash equivalents cash flow statement at end of period 672.92