Integrated Filing — IndAS



General information about company
Scrip Code 500144
NSE Symbol FINCABLES
MSEI Symbol NOTLISTED
ISIN INE235A01022
Name of company FINOLEX 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-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 28-May-2025   12:20:00
End date and time of board meeting 28-May-2025   14:45:00
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



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 15945800000 53188900000
Other income 547600000 1974200000
Total income 16493400000 55163100000
2 Expenses
(a) Cost of materials consumed 12464400000 43595300000
(b) Purchases of stock-in-trade 187400000 738800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 175100000 -1413200000
(d) Employee benefit expense 439300000 1845900000
(e) Finance costs 5000000 16700000
(f) Depreciation, depletion and amortisation expense 124200000 466100000
(f) Other Expenses
1 Other Expenses 971200000 3009300000
Total other expenses 971200000 3009300000
Total expenses 14366600000 48258900000
3 Total profit before exceptional items and tax 2126800000 6904200000
4 Exceptional items 487800000 2320300000
5 Total profit before tax 2614600000 9224500000
6 Tax expense
7 Current tax 466800000 1418000000
8 Deferred tax 230700000 798800000
9 Total tax expenses 697500000 2216800000
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 1917100000 7007700000
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 1917100000 7007700000
17 Other comprehensive income net of taxes -184100000 -290300000
18 Total Comprehensive Income for the period 1733000000 6717400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1917100000 7007700000
Total profit or loss, attributable to non-controlling interests 1917100000 7007700000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -184100000 -290300000
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 305900000 305900000
Face value of equity share capital 2 2
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 12.53 45.82
Diluted earnings (loss) per share from continuing operations 12.53 45.82
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 12.53 45.82
Diluted earnings (loss) per share from continuing and discontinued operations 12.53 45.82
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 5655000000
Capital work-in-progress 2099400000
Investment property 1811400000
Goodwill 0
Other intangible assets 9400000
Intangible assets under development 5400000
Biological assets other than bearer plants
Investments accounted for using equity method 13905400000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 757200000
Total non-current financial assets 757200000
Deferred tax assets (net) 190800000
Other non-current assets 590200000
Total non-current assets 25024200000
2 Current assets
Inventories 7170300000
Current financial asset
Current investments 24143800000
Trade receivables, current 2425600000
Cash and cash equivalents 0
Bank balance other than cash and cash equivalents 901300000
Loans, current 0
Other current financial assets 3200200000
Total current financial assets 30670900000
Current tax assets (net)
Other current assets
Total current assets 37841200000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 62865400000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 305900000
Other equity 54646600000
Total equity attributable to owners of parent 54952500000
Non controlling interest
Total equity 54952500000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 153200000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 356600000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2060600000
Total Trade payable 2417200000
Other non-current financial liabilities
Total non-current financial liabilities 2570400000
Provisions, non-current 132200000
Deferred tax liabilities (net) 4017400000
Deferred government grants, Non-current
Other non-current liabilities 50300000
Total non-current liabilities 6770300000
Current liabilities
Current financial liabilities
Borrowings, current 46700000
Trade payables, 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 current financial liabilities 638200000
Total current financial liabilities 684900000
Other current liabilities
Provisions, current 80100000
Current tax liabilities (Net) 377600000
Deferred government grants, Current
Total current liabilities 1142600000
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 7912900000
Total equity and liabilites 62865400000
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 Electrical cables 13910100000 44990100000
2 Communication cables 1228900000 5076700000
3 Copper rods 4815100000 16841400000
4 Others 651200000 2561000000
5 Others 0 0
Total Segment Revenue 20605300000 69469200000
Less: Inter segment revenue 4659500000 4659500000
Revenue from operations 15945800000 53188900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Electrical cables 1525700000 4758000000
2 Communication cables 16200000 82000000
3 Copper rods 14500000 44400000
4 Others 18800000 49500000
5 Others 0 0
Total Profit before tax 1575200000 4933900000
i. Finance cost 5000000 5000000
ii. Other Unallocable Expenditure net off Unallocable income -556600000 -556600000
Profit before tax 2126800000 6904200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Electrical cables 12495100000 12495100000
2 Communication cables 4992600000 4992600000
3 Copper rods 214100000 214100000
4 Others 897900000 897900000
5 Others 0 0
Total Segment Asset 18599700000 18599700000
Un-allocable Assets 44265700000 44265700000
Net Segment Asset 62865400000 62865400000
4 Segment Liabilities
Segment Liabilities
1 Electrical cables 2799100000 2799100000
2 Communication cables 303900000 303900000
3 Copper rods 28400000 28400000
4 Others 145600000 145600000
5 Others 0 0
Total Segment Liabilities 3277000000 3277000000
Un-allocable Liabilities 4635900000 4635900000
Net Segment Liabilities 7912900000 7912900000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 184100000 290300000
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 -184100000 -290300000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 9224500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 16700000
Adjustments for decrease (increase) in inventories -1407000000
Adjustments for decrease (increase) in trade receivables, current -600900000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -5200000
Adjustments for decrease (increase) in other non-current assets 3500000
Adjustments for other financial assets, non-current 16500000
Adjustments for other financial assets, current 0
Adjustments for other bank balances -4300000
Adjustments for increase (decrease) in trade payables, current 72600000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 109600000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 466100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -201100000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 16500000
Adjustments for other financial liabilities, current 1500000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 2500000
Adjustments for dividend income 11300000
Adjustments for interest income 300100000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -1612500000
Adjustments for undistributed profits of associates 2320300000
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -300000
Other adjustments for non-cash items 14900000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -5742600000
Net cash flows from (used in) operations 3481900000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1409400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2072500000
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 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 0
Purchase of property, plant and equipment 2364300000
Proceeds from sales of investment property 36155700000
Purchase of investment property 36920100000
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 13600000
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 513700000
Interest received 380600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1399900000
Net cash flows from (used in) investing activities -820900000
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 0
Repayments of borrowings 800000
Payments of lease liabilities 1219900000
Dividends paid 16000000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -44400000
Net cash flows from (used in) financing activities -1281100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -29500000
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 -29500000
Cash and cash equivalents cash flow statement at beginning of period 930800000
Cash and cash equivalents cash flow statement at end of period 901300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto