Integrated Filing — IndAS

General information about company
Scrip Code	500060
NSE Symbol	BIRLACABLE
MSEI Symbol	NOTLISTED
ISIN	INE800A01015
Name of company	BIRLA CABLE 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	CABLES
Start date and time of board meeting	21-May-2025   16:00:00
End date and time of board meeting	21-May-2025   18:21:00
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	1562297000	6616523000
	Other income	7585000	31028000
	Total income	1569882000	6647551000
2	Expenses
(a)	Cost of materials consumed	1218976000	5302588000
(b)	Purchases of stock-in-trade	0	79000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	36303000	30458000
(d)	Employee benefit expense	89136000	340811000
(e)	Finance costs	24817000	133491000
(f)	Depreciation, depletion and amortisation expense	41640000	157577000
(f)	Other Expenses
1	Impairment Loss on Financial Assets(Net)	4982000	4982000
2	Other Expenses	133525000	610736000
	Total other expenses	138507000	615718000
	Total expenses	1549379000	6580722000
3	Total profit before exceptional items and tax	20503000	66829000
4	Exceptional items	0	0
5	Total profit before tax	20503000	66829000
6	Tax expense
7	Current tax	5440000	23168000
8	Deferred tax	222000	-5253000
9	Total tax expenses	5662000	17915000
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	14841000	48914000
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	14841000	48914000
17	Other comprehensive income net of taxes	-211832000	26052000
18	Total Comprehensive Income for the period	-196991000	74966000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	300000000	300000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2232494000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.49	1.63
	Diluted earnings (loss) per share from continuing operations	0.49	1.63
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	0.49	1.63
	Diluted earnings (loss) per share from continuing and discontinued operations	0.49	1.63
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Refer Financial Results submitted.

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	1282142000
	Capital work-in-progress	253000
	Investment property	0
	Goodwill	0
	Other intangible assets	1258000
	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	408290000
	Trade receivables, non-current	0
	Loans, non-current	1784000
	Other non-current financial assets	17783000
	Total non-current financial assets	427857000
	Deferred tax assets (net)	0
	Other non-current assets	16258000
	Total non-current assets	1727768000
2	Current assets
	Inventories	511945000
	Current financial asset
	Current investments	0
	Trade receivables, current	1672212000
	Cash and cash equivalents	9568000
	Bank balance other than cash and cash equivalents	138574000
	Loans, current	2110000
	Other current financial assets	55524000
	Total current financial assets	1877988000
	Current tax assets (net)	0
	Other current assets	42865000
	Total current assets	2432798000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4160566000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	300000000
	Other equity	2232494000
	Total equity attributable to owners of parent	2532494000
	Non controlling interest	0
	Total equity	2532494000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	378743000
	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	29347000
	Total non-current financial liabilities	408090000
	Provisions, non-current	1863000
	Deferred tax liabilities (net)	99853000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	509806000
	Current liabilities
	Current financial liabilities
	Borrowings, current	719840000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	45317000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	249746000
	Total Trade payable	295063000
	Other current financial liabilities	27131000
	Total current financial liabilities	1042034000
	Other current liabilities	62509000
	Provisions, current	5252000
	Current tax liabilities (Net)	8471000
	Deferred government grants, Current	0
	Total current liabilities	1118266000
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	1628072000
	Total equity and liabilites	4160566000
	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	Equity Instruments through OCI	-250558000	34504000
2	Re-measurement Gain on Defined Benefit Plan	5405000	5546000
	Total Amount of items that will not be reclassified to profit and loss	-245153000	40050000
2	Income tax relating to items that will not be reclassified to profit or loss	-33375000	14154000
3	Amount of items that will be reclassified to profit and loss
1	Foreign Currency Translation Reserve	-72000	209000
	Total Amount of items that will be reclassified to profit and loss	-72000	209000
4	Income tax relating to items that will be reclassified to profit or loss	-18000	53000
5	Total Other comprehensive income	-211832000	26052000

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			66829000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			118218000
	Adjustments for decrease (increase) in inventories			249974000
	Adjustments for decrease (increase) in trade receivables, current			468322000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-156000
	Adjustments for decrease (increase) in other non-current assets			-19637000
	Adjustments for other financial assets, non-current			905000
	Adjustments for other financial assets, current			13300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			45364000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			22789000
	Adjustments for increase (decrease) in other non-current liabilities			16800000
	Adjustments for depreciation and amortisation expense			157577000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			4982000
	Adjustments for provisions, current			3124000
	Adjustments for provisions, non-current			-546000
	Adjustments for other financial liabilities, current			-668000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			1809000
	Adjustments for dividend income			2362000
	Adjustments for interest income			10010000
	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			-402000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1069383000
	Net cash flows from (used in) operations			1136212000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			13586000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1122626000
	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			14324000
	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			1260000
	Purchase of property, plant and equipment			275495000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			490000
	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			2362000
	Interest received			2892000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-96673000
	Net cash flows from (used in) investing activities	-380468000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			182133000
	Repayments of borrowings			744874000
	Payments of lease liabilities			4278000
	Dividends paid			52500000
	Interest paid			117330000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-736849000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5309000
	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			5309000
	Cash and cash equivalents cash flow statement at beginning of period			4259000
	Cash and cash equivalents cash flow statement at end of period			9568000