Integrated Filing — IndAS

General information about company
Scrip Code	544209
NSE Symbol	BANSALWIRE
MSEI Symbol	NOTLISTED
ISIN	INE0B9K01025
Name of company	Bansal Wire Industries 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-May-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	Single segment
Description of single segment	Steel Wire Manufacturing
Start date and time of board meeting	20-May-2025   10:30:00
End date and time of board meeting	20-May-2025   11:30:00
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	2025-04-15
Indicate Company website link for updated RPT policy of the Company	www.bansalwire.com
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
There is no default on loans

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	8967320000	32032090000
	Other income	44020000	132730000
	Total income	9011340000	32164820000
2	Expenses
(a)	Cost of materials consumed	7166120000	26604590000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	335790000	-822160000
(d)	Employee benefit expense	240320000	935500000
(e)	Finance costs	109470000	299070000
(f)	Depreciation, depletion and amortisation expense	75340000	179030000
(f)	Other Expenses
1	Other Expenses	645440000	3252090000
	Total other expenses	645440000	3252090000
	Total expenses	8572480000	30448120000
3	Total profit before exceptional items and tax	438860000	1716700000
4	Exceptional items	0	90000
5	Total profit before tax	438860000	1716790000
6	Tax expense
7	Current tax	111320000	409310000
8	Deferred tax	27480000	55870000
9	Total tax expenses	138800000	465180000
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	300060000	1251610000
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	300060000	1251610000
17	Other comprehensive income net of taxes	-2370000	-4320000
18	Total Comprehensive Income for the period	297690000	1247290000
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	782780000	782780000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		11050950000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.92	8.42
	Diluted earnings (loss) per share from continuing operations	1.92	8.42
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	1.92	8.42
	Diluted earnings (loss) per share from continuing and discontinued operations	1.92	8.42
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.Audited standalone financial results have been reviewed and recommended by the Audit Committee and the same has been approved by the Board of Directors in its meeting held on 20-05-2025. The statutory auditor carried out the audit of financial results of the Co. for the qtr and year ended 31-03-2025. n2. The statutory auditors of the Co. have expressed an unmodified opinion on the audited standalone financial results for the qtr and year ended 31-03-2025. n3. The audited standalone financial results of the Co. have been prepared in accordance with Indian Accounting Standards notified under Sec. 133 of the Companies Act, 2013 read with the Companies Indian Accounting Standard Rules, 2015 (as amended). n4. The above statement of standalone audited financial results for the qtr and year ended 31-03-2025 are drawn up in accordance with the requirements of Reg. 33 of SEBI (LODR) Regulations, 2015, as amended. n5. The equity shares of the Co. have been listed on NSE & on BSE Limited on 10-07-2024 by completing Initial Public Offer of 2,91,01,562 equity shares of face value of Rs. 5/- each at an issue price of Rs. 256/- per equity share (including share premium of Rs. 251/- per equity share) aggregating to Rs. 7450 Mn. The equity shares were allotted to eligible shareholders vide board resolution dated 08-07-2024. nAs of 31-03-2025, the utilization of IPO Proceeds is as follows: ni)Rs. 4,526.83 Mn. has been fully utilized, allocated for the repayment or prepayment of certain outstanding borrowings of our Co. nii)Rs. 937.08 Mn. has been fully utilized, allocated for investment in our Subsidiary to repay or prepay a portion of its outstanding borrowings. niii)Rs. 600.00 Mn. has been fully utilized, allocated for funding the working capital requirements of our Co. niv)Rs. 906.61 Mn. has been utilized out of the total Rs. 906.62* Mn. allocated for general corporate purposes. nv)Rs. 478.80 Mn. has been paid out of the total Rs. 479.47* Mn. proposed for estimated issue expenses. n*The original estimated issue expenses were Rs. 520.57, however, the actual issue expenses being less than estimated as disclosed in the prospectus dated 05-07-2024 and therefore, the surplus issue expenses of Rs. 41.10 Mn. has been allocated towards General Corporate Purpose. n6. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited standalone figures for the year ended March 31, 2025 and the published unaudited year to date figures up to the nine months ended December 31,2024. Also, the figures for the quarter ended March 31, 2024 are the balancing figures between the audited standalone figure for the year ended March 31, 2024 and the audited standalone figures for the nine months ended December 31, 2023. n7. The Co. has two subsidiaries namely Bansal Steel & Power Limited (BSPL) and BWI Steel Pvt Limited(BWI). BSPL has become wholly owned subsidiary of the Co. w.e.f. 31-07-2024 and the BWI has been incorporated as a wholly owned subsidiary on 04-10-2024 vide board resolution dated 03-09-2024(No operational activities started till date). n8. The Co. is engaged primarily in the business of manufacturing of iron and steel wire and, as such, does not have any separate reportable segments in accordance with Ind AS 108 - Operating Segments. n9. The results for the quarter and year ended March 31, 2025 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. n10. Figures for the periods/year are reclassified, regrouped wherever necessary to conform to current period presentation.

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	5072470000
	Capital work-in-progress	1625640000
	Investment property	0
	Goodwill	0
	Other intangible assets	50000
	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	992710000
	Trade receivables, non-current	0
	Loans, non-current	1360080000
	Other non-current financial assets	41760000
	Total non-current financial assets	2394550000
	Deferred tax assets (net)	0
	Other non-current assets	200670000
	Total non-current assets	9293380000
2	Current assets
	Inventories	4788350000
	Current financial asset
	Current investments	0
	Trade receivables, current	4454160000
	Cash and cash equivalents	11600000
	Bank balance other than cash and cash equivalents	40980000
	Loans, current	0
	Other current financial assets	155390000
	Total current financial assets	4662130000
	Current tax assets (net)	0
	Other current assets	1103380000
	Total current assets	10553860000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	19847240000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	782780000
	Other equity	11050950000
	Total equity attributable to owners of parent	11833730000
	Non controlling interest
	Total equity	11833730000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1220030000
	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	0
	Total non-current financial liabilities	1220030000
	Provisions, non-current	42540000
	Deferred tax liabilities (net)	116860000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1379430000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4148250000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	112780000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2111070000
	Total Trade payable	2223850000
	Other current financial liabilities	167840000
	Total current financial liabilities	6539940000
	Other current liabilities	83330000
	Provisions, current	10810000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	6634080000
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	8013510000
	Total equity and liabilites	19847240000
	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)
	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
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	Remeasurement of the net defined benefit liability	-3170000	-5770000
	Total Amount of items that will not be reclassified to profit and loss	-3170000	-5770000
2	Income tax relating to items that will not be reclassified to profit or loss	-800000	-1450000
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	0
5	Total Other comprehensive income	-2370000	-4320000

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			1716790000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			299070000
	Adjustments for decrease (increase) in inventories			-2238230000
	Adjustments for decrease (increase) in trade receivables, current			-1727110000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-429660000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-48410000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1642310000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			21100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			179030000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			5570000
	Adjustments for other financial liabilities, current			-16720000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			22120000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-4860000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-90000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2340120000
	Net cash flows from (used in) operations			-623330000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			438650000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1061980000
	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			437900000
	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			24090000
	Purchase of property, plant and equipment			3461940000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			50000
	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			1160370000
	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			15120000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-16210000
	Net cash flows from (used in) investing activities	-5037260000
	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			7045800000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			664970000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			285220000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			6095610000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3630000
	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			-3630000
	Cash and cash equivalents cash flow statement at beginning of period			15230000
	Cash and cash equivalents cash flow statement at end of period			11600000