Integrated Filing — IndAS

General information about company
Scrip Code	500444
NSE Symbol	WSTCSTPAPR
MSEI Symbol	NOTLISTED
ISIN	INE976A01021
Name of company	WEST COAST PAPER MILLS 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	23-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	Multi segment
Description of single segment
Start date and time of board meeting	23-May-2025   12:00:00
End date and time of board meeting	23-May-2025   14:30:00
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	2023-02-10
Indicate Company website link for updated RPT policy of the Company	https://www.westcoastpaper.com/policies/
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 on Loans and Debt Securities

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	6310373000	25113450000
	Other income	254186000	1499773000
	Total income	6564559000	26613223000
2	Expenses
(a)	Cost of materials consumed	3881106000	15501414000
(b)	Purchases of stock-in-trade	926000	1809000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	109157000	-421824000
(d)	Employee benefit expense	559619000	2280338000
(e)	Finance costs	56101000	201030000
(f)	Depreciation, depletion and amortisation expense	303928000	1127762000
(f)	Other Expenses
1	Power,fuel and water	497752000	1996608000
2	Other expenses	618376000	2257923000
	Total other expenses	1116128000	4254531000
	Total expenses	6026965000	22945060000
3	Total profit before exceptional items and tax	537594000	3668163000
4	Exceptional items	0	0
5	Total profit before tax	537594000	3668163000
6	Tax expense
7	Current tax	155871000	872991000
8	Deferred tax	-32207000	-51894000
9	Total tax expenses	123664000	821097000
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	413930000	2847066000
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	413930000	2847066000
17	Other comprehensive income net of taxes	-47440000	-56973000
18	Total Comprehensive Income for the period	366490000	2790093000
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	132098000	132098000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		26916058000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.27	43.11
	Diluted earnings (loss) per share from continuing operations	6.27	43.11
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	6.27	43.11
	Diluted earnings (loss) per share from continuing and discontinued operations	6.27	43.11
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	6945440000
	Capital work-in-progress	1306019000
	Investment property
	Goodwill	0
	Other intangible assets	4396000
	Intangible assets under development	81201000
	Biological assets other than bearer plants	78887000
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	11718510000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	59034000
	Total non-current financial assets	11777544000
	Deferred tax assets (net)	0
	Other non-current assets	215206000
	Total non-current assets	20408693000
2	Current assets
	Inventories	5438029000
	Current financial asset
	Current investments	4540353000
	Trade receivables, current	2391694000
	Cash and cash equivalents	212564000
	Bank balance other than cash and cash equivalents	25860000
	Loans, current	196315000
	Other current financial assets	151088000
	Total current financial assets	7517874000
	Current tax assets (net)	0
	Other current assets	930267000
	Total current assets	13886170000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	34294863000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	132098000
	Other equity	26916058000
	Total equity attributable to owners of parent	27048156000
	Non controlling interest
	Total equity	27048156000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	781873000
	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	746186000
	Total non-current financial liabilities	1528059000
	Provisions, non-current	121967000
	Deferred tax liabilities (net)	199119000
	Deferred government grants, Non-current
	Other non-current liabilities	926048000
	Total non-current liabilities	2775193000
	Current liabilities
	Current financial liabilities
	Borrowings, current	746635000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	319598000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1095769000
	Total Trade payable	1415367000
	Other current financial liabilities	1659724000
	Total current financial liabilities	3821726000
	Other current liabilities	463214000
	Provisions, current	186574000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	4471514000
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	7246707000
	Total equity and liabilites	34294863000
	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	Paper and Paper Board	5643221000	22584225000
2	Telecommunication Cables	667156000	2527418000
3	Others	-4000	1807000
	Total Segment Revenue	6310373000	25113450000
	Less: Inter segment revenue	0	0
	Revenue from operations	6310373000	25113450000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Paper and Paper Board	460519000	3069603000
2	Telecommunication Cables	55512000	147542000
3	Others	-267000	-1258000
	Total Profit before tax	515764000	3215887000
	i. Finance cost	56101000	56101000
	ii. Other Unallocable Expenditure net off Unallocable income	-77931000	-77931000
	Profit before tax	537594000	3668163000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Paper and Paper Board	30504160000	30504160000
2	Telecommunication Cables	3785593000	3785593000
3	Others	5110000	5110000
	Total Segment Asset	34294863000	34294863000
	Un-allocable Assets	0	0
	Net Segment Asset	34294863000	34294863000
4	Segment Liabilities
	Segment Liabilities
1	Paper and Paper Board	4993063000	4993063000
2	Telecommunication Cables	2253644000	2253644000
3	Others	0	0
	Total Segment Liabilities	7246707000	7246707000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	7246707000	7246707000
	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 employees benefit obligations	-11850000	-9302000
2	Remeasurement of equity instruments	-46502000	-73783000
3	Income tax on above	10912000	26112000
	Total Amount of items that will not be reclassified to profit and loss	-47440000	-56973000
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
	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
5	Total Other comprehensive income	-47440000	-56973000

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			3668163000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			201499000
	Adjustments for decrease (increase) in inventories			-1022813000
	Adjustments for decrease (increase) in trade receivables, current			-455229000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-486142000
	Adjustments for decrease (increase) in other non-current assets			51366000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-25889000
	Adjustments for other bank balances			-1997000
	Adjustments for increase (decrease) in trade payables, current			342191000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			166274000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1127762000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			72196000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			142491000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-8929000
	Adjustments for dividend income			515676000
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			1069000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-394745000
	Other adjustments to reconcile profit (loss)			-80207000
	Other adjustments for non-cash items			-381685000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1268464000
	Net cash flows from (used in) operations			2399699000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			834515000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1565184000
	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			81778000
	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			157000
	Purchase of property, plant and equipment			1780361000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			35489000
	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			9431908000
	Purchase of other long-term assets			9042463000
	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			321670000
	Interest received			249346000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			116786000
	Net cash flows from (used in) investing activities	-820224000
	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			155690000
	Repayments of borrowings			45013000
	Payments of lease liabilities			66794000
	Dividends paid			528391000
	Interest paid			171979000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-656487000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			88473000
	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			88473000
	Cash and cash equivalents cash flow statement at beginning of period			124091000
	Cash and cash equivalents cash flow statement at end of period			212564000