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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-Apr-2025
Description of presentation currency	INR (in Actuals)
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	06-May-2025   11:00:00
End date and time of board meeting	06-May-2025   12:24:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	69857980000	224083130000
	Other income	480700000	2076360000
	Total income	70338680000	226159490000
2	Expenses
(a)	Cost of materials consumed	43987710000	154173730000
(b)	Purchases of stock-in-trade	1192610000	6076370000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2955620000	-4518640000
(d)	Employee benefit expense	2036410000	7367260000
(e)	Finance costs	325380000	1689280000
(f)	Depreciation, depletion and amortisation expense	803630000	2981030000
(f)	Other Expenses
1	Project bought outs and subcontracting cost	3917060000	12568870000
2	Advertisement and sales promotion expense	286530000	1209380000
3	Freight and forwarding expense	1113740000	3746700000
4	Other expenses	4114420000	13857060000
	Total other expenses	9431750000	31382010000
	Total expenses	60733110000	199151040000
3	Total profit before exceptional items and tax	9605570000	27008450000
4	Exceptional items	0	0
5	Total profit before tax	9605570000	27008450000
6	Tax expense
7	Current tax	2112060000	6154980000
8	Deferred tax	149890000	398100000
9	Total tax expenses	2261950000	6553080000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	7343620000	20455370000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	7343620000	20455370000
17	Other comprehensive income net of taxes	36150000	-69700000
18	Total Comprehensive Income for the period	7379770000	20385670000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	7266676000	20199898000
	Total profit or loss, attributable to non-controlling interests	76940000	76940000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	36050000	-69850000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	100000	150000
21	Details of equity share capital
	Paid-up equity share capital	1504260000	1504260000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	48.31	134.34
	Diluted earnings (loss) per share from continuing operations	48.13	133.8
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	48.31	134.34
	Diluted earnings (loss) per share from continuing and discontinued operations	48.13	133.8
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	27913260000
	Capital work-in-progress	7081440000
	Investment property	790080000
	Goodwill	0
	Other intangible assets	1408160000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	2994380000
	Loans, non-current	0
	Other non-current financial assets	712410000
	Total non-current financial assets	3706790000
	Deferred tax assets (net)	240400000
	Other non-current assets	3397270000
	Total non-current assets	44537400000
2	Current assets
	Inventories	36613000000
	Current financial asset
	Current investments	17490420000
	Trade receivables, current	25962680000
	Cash and cash equivalents	2173870000
	Bank balance other than cash and cash equivalents	5532490000
	Loans, current	111000000
	Other current financial assets	1147490000
	Total current financial assets	52417950000
	Current tax assets (net)	0
	Other current assets	4159010000
	Total current assets	93189960000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	137727360000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1504260000
	Other equity	96745990000
	Total equity attributable to owners of parent	98250250000
	Non controlling interest	817690000
	Total equity	99067940000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	419400000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	814370000
	Total non-current financial liabilities	1233770000
	Provisions, non-current	413150000
	Deferred tax liabilities (net)	1025030000
	Deferred government grants, Non-current	0
	Other non-current liabilities	886010000
	Total non-current liabilities	3557960000
	Current liabilities
	Current financial liabilities
	Borrowings, current	670640000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1503850000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	12791340000
	Total Trade payable	14295190000
	Other current financial liabilities	16275580000
	Total current financial liabilities	31241410000
	Other current liabilities	3075510000
	Provisions, current	628950000
	Current tax liabilities (Net)	155590000
	Deferred government grants, Current	0
	Total current liabilities	35101460000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	38659420000
	Total equity and liabilites	137727360000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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	a) Wires & Cables	60190670000	192366330000
2	b) FMEG	4759980000	16821750000
3	c) EPC	6028340000	19192390000
4	Less: Inter segment result	-1057920000	-3771630000
5	Share of profit/(loss) of joint ventures (net of tax)	0	0
6	Investment accounted for using the equity method	0	0
	Total Segment Revenue	69921070000	224608840000
	Less: Inter segment revenue
	Revenue from operations	69921070000	224608840000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Wires & Cables	9090400000	26203170000
2	b) FMEG	19150000	-389260000
3	c) EPC	564020000	1806400000
4	Less: Inter segment result	-160230000	-473230000
5	Share of profit/(loss) of joint ventures (net of tax)	0	0
6	Investment accounted for using the equity method	0	0
	Total Profit before tax	9513340000	27147080000
	i. Finance cost	325380000	325380000
	ii. Other Unallocable Expenditure net off Unallocable income	-417610000	-417610000
	Profit before tax	9605570000	27008450000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Wires & Cables	80001300000	80001300000
2	b) FMEG	8437200000	8437200000
3	c) EPC	17235420000	17235420000
4	Less: Inter segment result	32053440000	32053440000
5	Share of profit/(loss) of joint ventures (net of tax)	0	0
6	Investment accounted for using the equity method	0	0
	Total Segment Asset	137727360000	137727360000
	Un-allocable Assets	0	0
	Net Segment Asset	137727360000	137727360000
4	Segment Liabilities
	Segment Liabilities
1	a) Wires & Cables	22513950000	22513950000
2	b) FMEG	3650550000	3650550000
3	c) EPC	5180310000	5180310000
4	Less: Inter segment result	7314610000	7314610000
5	Share of profit/(loss) of joint ventures (net of tax)	0	0
6	Investment accounted for using the equity method	0	0
	Total Segment Liabilities	38659420000	38659420000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	38659420000	38659420000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Items that will not be reclassified to profit or loss	-8550000	-91880000
	Total Amount of items that will not be reclassified to profit and loss	-8550000	-91880000
2	Income tax relating to items that will not be reclassified to profit or loss	-2120000	-23070000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	37160000	-6310000
	Total Amount of items that will be reclassified to profit and loss	37160000	-6310000
4	Income tax relating to items that will be reclassified to profit or loss	-5420000	-5420000
5	Total Other comprehensive income	36150000	-69700000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			27008450000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1689280000
	Adjustments for decrease (increase) in inventories			138140000
	Adjustments for decrease (increase) in trade receivables, current			-7360940000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			2950700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-657530000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1025640000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-85930000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3027250000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			219930000
	Adjustments for provisions, current			34510000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-92770000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-335980000
	Adjustments for dividend income			0
	Adjustments for interest income			328600000
	Adjustments for share-based payments			687000000
	Adjustments for fair value losses (gains)			-44200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1190210000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-216640000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2591630000
	Net cash flows from (used in) operations			24416820000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6331480000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18085340000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			141070000
	Purchase of property, plant and equipment			9696340000
	Proceeds from sales of investment property			0
	Purchase of investment property			27100000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			1000000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			4740000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			223990000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3029020000
	Net cash flows from (used in) investing activities	-12393140000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			72700000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			-498190000
	Payments of lease liabilities			657950000
	Dividends paid			4510840000
	Interest paid			1684850000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-6282750000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-590550000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-590550000
	Cash and cash equivalents cash flow statement at beginning of period			2764420000
	Cash and cash equivalents cash flow statement at end of period			2173870000