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	Standalone
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-05-06
Indicate Company website link for updated RPT policy of the Company	https://cms.polycab.com/media/jdmcbvh1/policy-on-materiality-of-related-party-transactions-and-on-dealing-with-related-party-transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Appliciable

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	Standalone	Standalone
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	68412210000	219139520000
	Other income	569440000	2189090000
	Total income	68981650000	221328610000
2	Expenses
(a)	Cost of materials consumed	43870310000	154057290000
(b)	Purchases of stock-in-trade	771930000	3784180000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2513860000	-5252510000
(d)	Employee benefit expense	1884190000	6896550000
(e)	Finance costs	294740000	1588490000
(f)	Depreciation, depletion and amortisation expense	770150000	2867390000
(f)	Other Expenses
1	Project bought outs and subcontracting cost	3917060000	12568870000
2	Advertisement and sales promotion expense	286420000	1200200000
3	Freight and forwarding expense	1075140000	3588170000
4	Other expenses	4076040000	13644520000
	Total other expenses	9354660000	31001760000
	Total expenses	59459840000	194943150000
3	Total profit before exceptional items and tax	9521810000	26385460000
4	Exceptional items	0	0
5	Total profit before tax	9521810000	26385460000
6	Tax expense
7	Current tax	2047490000	5867180000
8	Deferred tax	167440000	498680000
9	Total tax expenses	2214930000	6365860000
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	7306880000	20019600000
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	7306880000	20019600000
17	Other comprehensive income net of taxes	-22550000	-85120000
18	Total Comprehensive Income for the period	7284330000	19934480000
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	1504260000	1504260000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		96123200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	48.58	133.14
	Diluted earnings (loss) per share from continuing operations	48.39	132.6
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	48.58	133.14
	Diluted earnings (loss) per share from continuing and discontinued operations	48.39	132.6
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	26925360000
	Capital work-in-progress	7006280000
	Investment property	790080000
	Goodwill	0
	Other intangible assets	1216000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	517350000
	Trade receivables, non-current	2994380000
	Loans, non-current	0
	Other non-current financial assets	497190000
	Total non-current financial assets	4008920000
	Deferred tax assets (net)
	Other non-current assets	3144980000
	Total non-current assets	43091620000
2	Current assets
	Inventories	32809830000
	Current financial asset
	Current investments	17056490000
	Trade receivables, current	27380240000
	Cash and cash equivalents	1903290000
	Bank balance other than cash and cash equivalents	5093820000
	Loans, current	1426000000
	Other current financial assets	1125760000
	Total current financial assets	53985600000
	Current tax assets (net)
	Other current assets	4042920000
	Total current assets	90838350000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	133929970000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1504260000
	Other equity	96123200000
	Total equity attributable to owners of parent	97627460000
	Non controlling interest
	Total equity	97627460000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	691900000
	Total non-current financial liabilities	691900000
	Provisions, non-current	399900000
	Deferred tax liabilities (net)	988020000
	Deferred government grants, Non-current
	Other non-current liabilities	845000000
	Total non-current liabilities	2924820000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1376250000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	12457710000
	Total Trade payable	13833960000
	Other current financial liabilities	15769480000
	Total current financial liabilities	29603440000
	Other current liabilities	3004700000
	Provisions, current	619730000
	Current tax liabilities (Net)	149820000
	Deferred government grants, Current
	Total current liabilities	33377690000
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	36302510000
	Total equity and liabilites	133929970000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Wires and cables	59043450000	188874990000
2	FMEG	4500360000	15092340000
3	EPC	6028340000	19192390000
4	Less: Inter segment revenue	0	0
	Total Segment Revenue	69572150000	223159720000
	Less: Inter segment revenue	1001110000	1001110000
	Revenue from operations	68571040000	219744000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Wires and cables	8957570000	25386590000
2	FMEG	38090000	-343510000
3	EPC	564020000	1806400000
4	Less: Inter segment revenue	-153740000	-460140000
	Total Profit before tax	9405940000	26389340000
	i. Finance cost	294740000	294740000
	ii. Other Unallocable Expenditure net off Unallocable income	-410610000	-410610000
	Profit before tax	9521810000	26385460000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Wires and cables	78042720000	78042720000
2	FMEG	7025020000	7025020000
3	EPC	17235420000	17235420000
4	Less: Inter segment revenue	0	0
	Total Segment Asset	102303160000	102303160000
	Un-allocable Assets	31626810000	31626810000
	Net Segment Asset	133929970000	133929970000
4	Segment Liabilities
	Segment Liabilities
1	Wires and cables	22229110000	22229110000
2	FMEG	3434870000	3434870000
3	EPC	5180310000	5180310000
4	Less: Inter segment revenue	0	0
	Total Segment Liabilities	30844290000	30844290000
	Un-allocable Liabilities	5458220000	5458220000
	Net Segment Liabilities	36302510000	36302510000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains/ (losses) on defined benefit plans	-8620000	-92230000
2	Effective portion of losses on hedging instrument in cash flow hedges	-21520000	-21520000
	Total Amount of items that will not be reclassified to profit and loss	-30140000	-113750000
2	Income tax relating to items that will not be reclassified to profit or loss	-2170000	-23210000
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	-5420000	-5420000
5	Total Other comprehensive income	-22550000	-85120000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			26385460000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1588490000
	Adjustments for decrease (increase) in inventories			-278830000
	Adjustments for decrease (increase) in trade receivables, current			-6387810000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			2944510000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-660130000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-998840000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-50700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2867390000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			220100000
	Adjustments for provisions, current			20970000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-17050000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-351190000
	Adjustments for dividend income			70990000
	Adjustments for interest income			385130000
	Adjustments for share-based payments			687000000
	Adjustments for fair value losses (gains)			-42880000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			51820000
	Other adjustments for non-cash items			-1392610000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2255880000
	Net cash flows from (used in) operations			24129580000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6031690000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18097890000
	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			310420000
	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			140310000
	Purchase of property, plant and equipment			9281550000
	Proceeds from sales of investment property			0
	Purchase of investment property			27100000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			980000
	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			0
	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			70990000
	Interest received			280300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2976260000
	Net cash flows from (used in) investing activities	-12104710000
	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			0
	Payments of lease liabilities			607630000
	Dividends paid			4510840000
	Interest paid			1595560000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-6641330000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-648150000
	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			-648150000
	Cash and cash equivalents cash flow statement at beginning of period			2551440000
	Cash and cash equivalents cash flow statement at end of period			1903290000