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	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	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

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	9401990000	35071680000
	Other income	27920000	94460000
	Total income	9429910000	35166140000
2	Expenses
(a)	Cost of materials consumed	7159790000	28781540000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	211590000	-1541310000
(d)	Employee benefit expense	377250000	1436660000
(e)	Finance costs	132070000	378370000
(f)	Depreciation, depletion and amortisation expense	107350000	299890000
(f)	Other Expenses
1	Other Expenses	933960000	3707120000
	Total other expenses	933960000	3707120000
	Total expenses	8922010000	33062270000
3	Total profit before exceptional items and tax	507900000	2103870000
4	Exceptional items	0	-1370000
5	Total profit before tax	507900000	2102500000
6	Tax expense
7	Current tax	132600000	546110000
8	Deferred tax	44150000	92730000
9	Total tax expenses	176750000	638840000
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	331150000	1463660000
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	331150000	1463660000
17	Other comprehensive income net of taxes	-2020000	-2830000
18	Total Comprehensive Income for the period	329130000	1460830000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	331150000	1446180000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-2020000	-3100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	270000
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		11907340000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.12	9.73
	Diluted earnings (loss) per share from continuing operations	2.12	9.73
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	2.12	9.73
	Diluted earnings (loss) per share from continuing and discontinued operations	2.12	9.73
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The audited consolidated financial results for the qtr and year ended 31-03-2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 20-05- 2025. n2.The statutory auditors of Bansal Wire Industries Limited (Parent company) have expressed an unmodified opinion on the audited consolidated financial results for the qtr and year ended 31.03.2025 n3. Audited consol financial results of the Co. have been prepared as per Ind AS notified under Sec. 133 of the Co. Act, 2013 read with the Companies (Ind AS) Rules, 2015 (as amended) and in pursuant to guidelines issued under Reg. 33 of SEBI (LODR) Regulations 2015, as amended. n4.The Co. has 2 subsidiaries - Bansal Steel & Power Limited (BSPL) and BWI Steel Pvt Limited (BWI). BSPL has become WOS of the Co. w.e.f. 31-07-2024 & BWI has been incorporated as a WOS on 04-10-2024 vide BR dated 03-09-2024(No operational activities started till date). n5.The subsidiary, BSPL is engaged in the business comprising two segments, manufacturing of Steel Wire products & job-work activities related to manufacturing of Steel Wire products. However, the job-work activities have been performed by the BSPL for the parent Co. only, therefore, at the group level there is no reportable revenue for the segment related to job-work activities, therefore, segment reporting as per Ind AS – 108 has not been made. n6.The equity shares of the Parent Co. have been listed on NSE & on BSE Limited on 10-07-2024 by IPO of 29101562 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 BR dated 08-07-2024. nAs of 31-03-2025, the utilization of IPO Proceeds is as follows: n ni)Rs.4,526.83 Mn. has been fully utilized, allocated for the repayment or prepayment of certain outstanding borrowings of the 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 Rs.906.62* Mn. allocated for general corporate purposes. nv)Rs. 478.80 Mn. has been paid out of 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. n n7.The figures for the qtr ended 31-03-2025 are the balancing figures between the audited figures for the year ended 31-03-2025 and reviewed published figures for the 9 months ended 31-12-2024. And the figures for the qtr ended 31-03-2024 are the balancing figures between the audited consol. figures for the year ended 31-03-2024 and the consolidated published figures for the 9 months ended 31-12-2023. The figures of BSPL have been consolidated w.e.f. 07-12-2023 only since it became subsidiary from 07-12-2023. n8.The consolidated audited financial results for the qtr and year ended 31-03-2025 are available on the Co.'s website at www.bansalwire.com and also on the website of BSE Limited at www.bseindia.com and NSE at www.nseindia.com, where the shares of the Co. are listed. n9.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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6927140000
	Capital work-in-progress	1779950000
	Investment property	0
	Goodwill	0
	Other intangible assets	480000
	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	11660000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	41770000
	Total non-current financial assets	53430000
	Deferred tax assets (net)	0
	Other non-current assets	222560000
	Total non-current assets	8983560000
2	Current assets
	Inventories	6385100000
	Current financial asset
	Current investments	0
	Trade receivables, current	4762050000
	Cash and cash equivalents	16960000
	Bank balance other than cash and cash equivalents	40980000
	Loans, current	0
	Other current financial assets	217190000
	Total current financial assets	5037180000
	Current tax assets (net)	0
	Other current assets	1277760000
	Total current assets	12700040000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	21683600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	782780000
	Other equity	11907340000
	Total equity attributable to owners of parent	12690120000
	Non controlling interest	0
	Total equity	12690120000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1364600000
	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	390520000
	Total non-current financial liabilities	1755120000
	Provisions, non-current	69410000
	Deferred tax liabilities (net)	213800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2038330000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4715860000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	146050000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1726480000
	Total Trade payable	1872530000
	Other current financial liabilities	250460000
	Total current financial liabilities	6838850000
	Other current liabilities	104390000
	Provisions, current	11910000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	6955150000
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	8993480000
	Total equity and liabilites	21683600000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	-2620000	-3480000
	Total Amount of items that will not be reclassified to profit and loss	-2620000	-3480000
2	Income tax relating to items that will not be reclassified to profit or loss	-600000	-650000
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	-2020000	-2830000

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			2102500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			378360000
	Adjustments for decrease (increase) in inventories			-3248870000
	Adjustments for decrease (increase) in trade receivables, current			-1186730000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-412010000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-48520000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1281720000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			19150000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			299890000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			14780000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-80060000
	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			22650000
	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			1370000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-3008430000
	Net cash flows from (used in) operations			-905930000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			603650000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1509580000
	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			427900000
	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			34030000
	Purchase of property, plant and equipment			4625380000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			583780000
	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			15650000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-22070000
	Net cash flows from (used in) investing activities	-4441890000
	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			7045790000
	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			730970000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			364510000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			5950310000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1160000
	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			-1160000
	Cash and cash equivalents cash flow statement at beginning of period			18120000
	Cash and cash equivalents cash flow statement at end of period			16960000