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	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	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

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	10412892000	40622942000
	Other income	448406000	2105079000
	Total income	10861298000	42728021000
2	Expenses
(a)	Cost of materials consumed	6579997000	25379848000
(b)	Purchases of stock-in-trade	960000	1843000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	40567000	-910941000
(d)	Employee benefit expense	938709000	3975536000
(e)	Finance costs	128989000	381795000
(f)	Depreciation, depletion and amortisation expense	566248000	2098736000
(f)	Other Expenses
1	Power,fuel and water	844185000	3322384000
2	Other expenses	1201029000	4043515000
	Total other expenses	2045214000	7365899000
	Total expenses	10300684000	38292716000
3	Total profit before exceptional items and tax	560614000	4435305000
4	Exceptional items	0	0
5	Total profit before tax	560614000	4435305000
6	Tax expense
7	Current tax	201388000	1120884000
8	Deferred tax	-102272000	-41980000
9	Total tax expenses	99116000	1078904000
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	461498000	3356401000
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	461498000	3356401000
17	Other comprehensive income net of taxes	-86113000	-71965000
18	Total Comprehensive Income for the period	375385000	3284436000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	439860000	3111452000
	Total profit or loss, attributable to non-controlling interests	21638000	21638000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	364400000	3043641000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	10985000	240795000
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		34728106000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.66	47.11
	Diluted earnings (loss) per share from continuing operations	6.66	47.11
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	6.66	47.11
	Diluted earnings (loss) per share from continuing and discontinued operations	6.66	47.11
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	18507324000
	Capital work-in-progress	1639343000
	Investment property	0
	Goodwill	1837129000
	Other intangible assets	839388000
	Intangible assets under development	81201000
	Biological assets other than bearer plants	78887000
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	4050308000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	120478000
	Total non-current financial assets	4170786000
	Deferred tax assets (net)	0
	Other non-current assets	1075991000
	Total non-current assets	28230049000
2	Current assets
	Inventories	8708340000
	Current financial asset
	Current investments	11986052000
	Trade receivables, current	3502490000
	Cash and cash equivalents	252928000
	Bank balance other than cash and cash equivalents	72986000
	Loans, current	17453000
	Other current financial assets	178740000
	Total current financial assets	16010649000
	Current tax assets (net)	0
	Other current assets	2173708000
	Total current assets	26892697000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	55122746000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	132098000
	Other equity	34782106000
	Total equity attributable to owners of parent	34914204000
	Non controlling interest	5787499000
	Total equity	40701703000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2136121000
	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	946139000
	Total non-current financial liabilities	3082260000
	Provisions, non-current	122463000
	Deferred tax liabilities (net)	1314605000
	Deferred government grants, Non-current	0
	Other non-current liabilities	926048000
	Total non-current liabilities	5445376000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2179228000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	532561000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2806681000
	Total Trade payable	3339242000
	Other current financial liabilities	1974436000
	Total current financial liabilities	7492906000
	Other current liabilities	686086000
	Provisions, current	796675000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	8975667000
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	14421043000
	Total equity and liabilites	55122746000
	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)
1	Paper and Paper Board	9716941000	37996635000
2	Telecommunication Cables	695955000	2624500000
3	Others	-4000	1807000
	Total Segment Revenue	10412892000	40622942000
	Less: Inter segment revenue	0	0
	Revenue from operations	10412892000	40622942000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Paper and Paper Board	562399000	4027091000
2	Telecommunication Cables	55234000	154075000
3	Others	-5961000	-17372000
	Total Profit before tax	611672000	4163794000
	i. Finance cost	128989000	128989000
	ii. Other Unallocable Expenditure net off Unallocable income	-77931000	-77931000
	Profit before tax	560614000	4435305000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Paper and Paper Board	50892175000	50892175000
2	Telecommunication Cables	3898919000	3898919000
3	Others	331652000	331652000
	Total Segment Asset	55122746000	55122746000
	Un-allocable Assets	0	0
	Net Segment Asset	55122746000	55122746000
4	Segment Liabilities
	Segment Liabilities
1	Paper and Paper Board	11995087000	11995087000
2	Telecommunication Cables	2436938000	2436938000
3	Others	-10982000	-10982000
	Total Segment Liabilities	14421043000	14421043000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	14421043000	14421043000
	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	Remeasurement of employees benefit obligations	-11708000	-9039000
2	Equity instruments through other comprehensive income	-91752000	-118008000
3	Income tax on above	17347000	55082000
	Total Amount of items that will not be reclassified to profit and loss	-86113000	-71965000
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	-86113000	-71965000

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			4435305000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			382261000
	Adjustments for decrease (increase) in inventories			-1892977000
	Adjustments for decrease (increase) in trade receivables, current			-938008000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-753706000
	Adjustments for decrease (increase) in other non-current assets			51096000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-26382000
	Adjustments for other bank balances			-1997000
	Adjustments for increase (decrease) in trade payables, current			79758000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			174686000
	Adjustments for increase (decrease) in other non-current liabilities			-27123000
	Adjustments for depreciation and amortisation expense			2098736000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			49117000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			117386000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			33956000
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-77531000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1198756000
	Other adjustments to reconcile profit (loss)			-2322000
	Other adjustments for non-cash items			-560256000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2559974000
	Net cash flows from (used in) operations			1875331000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			883160000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			992171000
	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			30568000
	Other cash receipts from sales of equity or debt instruments of other entities			25675959000
	Other cash payments to acquire equity or debt instruments of other entities			23708159000
	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			11986000
	Purchase of property, plant and equipment			4469326000
	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			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			67499000
	Interest received			558695000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			213944000
	Net cash flows from (used in) investing activities	-1715459000
	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			2531559000
	Repayments of borrowings			745412000
	Payments of lease liabilities			87433000
	Dividends paid			637965000
	Interest paid			339264000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			721485000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1803000
	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			-1803000
	Cash and cash equivalents cash flow statement at beginning of period			254731000
	Cash and cash equivalents cash flow statement at end of period			252928000