Integrated Filing — IndAS

General information about company
Scrip Code	504212
NSE Symbol	UNIVCABLES
MSEI Symbol	NOTLISTED
ISIN	INE279A01012
Name of company	Universal Cables 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Cable
Start date and time of board meeting	22-May-2025   11:30:00
End date and time of board meeting	22-May-2025   19:00:00
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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	https://unistar.co.in/Policies/RPT.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
NO DEFAULT NOT APPLICABLE

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	6740318000	24083862000
	Other income	39104000	228139000
	Total income	6779422000	24312001000
2	Expenses
(a)	Cost of materials consumed	4207389000	17779298000
(b)	Purchases of stock-in-trade	367545000	983235000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	432349000	-464283000
(d)	Employee benefit expense	285634000	1077729000
(e)	Finance costs	247316000	1038469000
(f)	Depreciation, depletion and amortisation expense	70914000	273181000
(f)	Other Expenses
1	Other Expenses	843932000	2969911000
2	Net Impairment (Gain)/Loss on Financial Assets	-14368000	-58058000
	Total other expenses	829564000	2911853000
	Total expenses	6440711000	23599482000
3	Total profit before exceptional items and tax	338711000	712519000
4	Exceptional items	0	0
5	Total profit before tax	338711000	712519000
6	Tax expense
7	Current tax	50418000	117422000
8	Deferred tax	18215000	22301000
9	Total tax expenses	68633000	139723000
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	270078000	572796000
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	270078000	572796000
17	Other comprehensive income net of taxes	-520756000	-647977000
18	Total Comprehensive Income for the period	-250678000	-75181000
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	346983000	346983000
	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	7.79	16.51
	Diluted earnings (loss) per share from continuing operations	7.79	16.51
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	7.79	16.51
	Diluted earnings (loss) per share from continuing and discontinued operations	7.79	16.51
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The Board of Directors has recommended a dividend at the rate of Rs 4 per Equity Share i.e 40 percent of face value of Rs 10 each for the year ended 31st March, 2025 involving a payment of 1387.82 lakhs. The payment of dividend is subject to the approval of the shareholders in the ensuing Annual General Meeting of the Company. n n2 The Company has only one reportable primary business segment i.e. Electrical and other Cables, Wires, Conductors, Accessories for Cables and Conductors Products for quality power solutions eg. Capacitors and Capacitor Banks, Harmonic Filters SVGs etc. and Turnkey Projects predominantly relating thereto based on guiding principles given in Ind AS 108 Operating Segments notified pursuant to Companies Indian Accounting Standards Rules 2015 as amended. Accordingly the disclosure requirements as per Ind AS 108 are not applicable. n n3 The figures for the last quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between the audited figures in respect of the full financial years and the published unaudited year to date figures upto third quarter of the respective financial years. The figures upto the end of the third quarter were only reviewed and not subjected to audit by the Auditors of the Company. n n 4 The figures of the previous periods/year are re classified re grouped wherever necessary to correspond with the current period’s classification and disclosure. n n5 The above Financial Results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective Meetings held on 22nd May 2025.

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	2340271000
	Capital work-in-progress	344835000
	Investment property	208326000
	Goodwill	0
	Other intangible assets	4950000
	Intangible assets under development	5620000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	3869025000
	Trade receivables, non-current	84955000
	Loans, non-current	0
	Other non-current financial assets	42063000
	Total non-current financial assets	3996043000
	Deferred tax assets (net)
	Other non-current assets	719350000
	Total non-current assets	7619395000
2	Current assets
	Inventories	3953218000
	Current financial asset
	Current investments	0
	Trade receivables, current	9106510000
	Cash and cash equivalents	68905000
	Bank balance other than cash and cash equivalents	12243000
	Loans, current	298489000
	Other current financial assets	820085000
	Total current financial assets	10306232000
	Current tax assets (net)
	Other current assets
	Total current assets	14259450000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	21878845000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	346983000
	Other equity	8110339000
	Total equity attributable to owners of parent	8457322000
	Non controlling interest
	Total equity	8457322000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3873147000
	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	66417000
	Total non-current financial liabilities	3939564000
	Provisions, non-current	80990000
	Deferred tax liabilities (net)	460784000
	Deferred government grants, Non-current
	Other non-current liabilities	1442000
	Total non-current liabilities	4482780000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4592621000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	223497000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2993493000
	Total Trade payable	3216990000
	Other current financial liabilities	639505000
	Total current financial liabilities	8449116000
	Other current liabilities	474960000
	Provisions, current	14667000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	8938743000
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	13421523000
	Total equity and liabilites	21878845000
	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	Equity Instruments through OCI (Net of Tax)	-488349000	-606748000
2	Re-measurrment of Defined Benefit Plan (Net of Tax)	80000	797000
	Total Amount of items that will not be reclassified to profit and loss	-488269000	-605951000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Cash Flow Hedge Reserve (Net of Tax)	-32487000	-42026000
	Total Amount of items that will be reclassified to profit and loss	-32487000	-42026000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-520756000	-647977000

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			712519000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			936402000
	Adjustments for decrease (increase) in inventories			-1113066000
	Adjustments for decrease (increase) in trade receivables, current			1705213000
	Adjustments for decrease (increase) in trade receivables, non-current			-4306000
	Adjustments for decrease (increase) in other current assets			-452680000
	Adjustments for decrease (increase) in other non-current assets			-91000
	Adjustments for other financial assets, non-current			-1412000
	Adjustments for other financial assets, current			87930000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-44180000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-114285000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			273181000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			629000
	Adjustments for provisions, non-current			277000
	Adjustments for other financial liabilities, current			192932000
	Adjustments for other financial liabilities, non-current			-42026000
	Adjustments for unrealised foreign exchange losses gains			-4050000
	Adjustments for dividend income			61690000
	Adjustments for interest income			1474000
	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			-66936000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-45939000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1244429000
	Net cash flows from (used in) operations			1956948000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			200731000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1756217000
	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			384000
	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			3592000
	Purchase of property, plant and equipment			1630661000
	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			87600000
	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			61690000
	Interest received			535000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			72354000
	Net cash flows from (used in) investing activities	-1405274000
	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			1352621000
	Repayments of borrowings			579127000
	Payments of lease liabilities			7074000
	Dividends paid			103220000
	Interest paid			974896000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-311696000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			39247000
	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			39247000
	Cash and cash equivalents cash flow statement at beginning of period			29658000
	Cash and cash equivalents cash flow statement at end of period			68905000