Integrated Filing — IndAS



General information about company
Scrip Code 544003
NSE Symbol PLAZACABLE
MSEI Symbol NOTLISTED
ISIN INE0INJ01017
Name of company PLAZA WIRES 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 Manufacturing of wires and cables
Start date and time of board meeting 30-May-2025   15:30:00
End date and time of board meeting 30-May-2025   16:47:00
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 Yes
(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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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 has been made 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 734650000 2181750000
Other income 2330000 8320000
Total income 736980000 2190070000
2 Expenses
(a) Cost of materials consumed 558040000 1738890000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 37080000 -17890000
(d) Employee benefit expense 33940000 127320000
(e) Finance costs 6580000 29190000
(f) Depreciation, depletion and amortisation expense 5940000 18880000
(f) Other Expenses
1 Commisiion and Incentive on sales 12030000 37130000
2 Man Power Expenses 13770000 37190000
3 Printing & Stationery 180000 720000
4 Advertisement 1230000 11900000
5 bad debts Written Off 710000 1650000
6 Freight Handling & Octroi 14690000 48950000
7 Telephone Expenses 250000 1020000
8 Travelling & convey 4450000 19030000
9 Office Expenses 880000 3440000
10 Other Expenses 23930000 93510000
Total other expenses 72120000 254540000
Total expenses 713700000 2150930000
3 Total profit before exceptional items and tax 23280000 39140000
4 Exceptional items 0 0
5 Total profit before tax 23280000 39140000
6 Tax expense
7 Current tax 1970000 8040000
8 Deferred tax 2960000 2260000
9 Total tax expenses 4930000 10300000
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 18350000 28840000
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 18350000 28840000
17 Other comprehensive income net of taxes -2200000 -1940000
18 Total Comprehensive Income for the period 16150000 26900000
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 437520000 437520000
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 0.42 0.66
Diluted earnings (loss) per share from continuing operations 0.42 0.66
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 0.42 0.66
Diluted earnings (loss) per share from continuing and discontinued operations 0.42 0.66
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 488740000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 1550000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 10730000
Total non-current financial assets 10730000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 501020000
2 Current assets
Inventories 370140000
Current financial asset
Current investments 0
Trade receivables, current 621540000
Cash and cash equivalents 280000
Bank balance other than cash and cash equivalents 520000
Loans, current 0
Other current financial assets 143080000
Total current financial assets 765420000
Current tax assets (net)
Other current assets
Total current assets 1135560000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1636580000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 437520000
Other equity 784540000
Total equity attributable to owners of parent 1222060000
Non controlling interest
Total equity 1222060000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 22160000
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 1520000
Total non-current financial liabilities 23680000
Provisions, non-current 8220000
Deferred tax liabilities (net) 7360000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 39260000
Current liabilities
Current financial liabilities
Borrowings, current 229910000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2310000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 97190000
Total Trade payable 99500000
Other current financial liabilities
Total current financial liabilities 329410000
Other current liabilities 43390000
Provisions, current 1650000
Current tax liabilities (Net) 810000
Deferred government grants, Current 0
Total current liabilities 375260000
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 414520000
Total equity and liabilites 1636580000
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
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
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 2200000 1940000
5 Total Other comprehensive income -2200000 -1940000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 39140000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 29190000
Adjustments for decrease (increase) in inventories -34850000
Adjustments for decrease (increase) in trade receivables, current -31110000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 18620000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 540000
Adjustments for other bank balances 38900000
Adjustments for increase (decrease) in trade payables, current 44090000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1020000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 18880000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -950000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -1940000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 7290000
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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 6040000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 79100000
Net cash flows from (used in) operations 118240000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 8660000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 109580000
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 10650000
Purchase of property, plant and equipment 233720000
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 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 0
Interest received 7290000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -215780000
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 -161000000
Repayments of borrowings 0
Payments of lease liabilities 100000
Dividends paid 0
Interest paid 29190000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -190290000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -296490000
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 -296490000
Cash and cash equivalents cash flow statement at beginning of period 296770000
Cash and cash equivalents cash flow statement at end of period 280000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 Yes
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
1 Shailendra Goel & Associates Yes 31-Aug-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 PLAZA WIRES LIMITED Plaza Cable Electric pvt ltd COMMON DIRECTOR Purchase of goods or services 25610000 No Remarsk 25610000 0 0
2 PLAZA WIRES LIMITED Plaza Power & Infrastructure Co. DIRECTOR IS PROP. Purchase of goods or services 50460000 No Remarsk 50460000 0 0
3 PLAZA WIRES LIMITED Plaza Hitec Pvt Ltd. COMMON DIRECTOR Purchase of goods or services 4210000 No Remarsk 4210000 0 0
4 PLAZA WIRES LIMITED Plaza Cable Electric pvt ltd COMMON DIRECTOR Sale of goods or services 31420000 No Remarsk 31420000 29440000 37060000
5 PLAZA WIRES LIMITED Plaza Power & Infrastructure Co. DIRECTOR IS PROP. Sale of goods or services 240000 No Remarsk 240000 13470000 11770000
6 PLAZA WIRES LIMITED Plaza Hitec Pvt Ltd. COMMON DIRECTOR Sale of goods or services 10000 No Remarsk 10000 2660000 0
7 PLAZA WIRES LIMITED Plaza Power Solution Pvt Ltd COMMON DIRECTOR Sale of goods or services 0 No Remarsk 0 0 0
8 PLAZA WIRES LIMITED Plaza Power Solution Pvt Ltd COMMON DIRECTOR Any other transaction RENT 2100000 No Remarsk 2100000 1020000 0
9 PLAZA WIRES LIMITED Plaza Power & Infrastructure Co. DIRECTOR IS PROP. Any other transaction RENT 2100000 No Remarsk 2100000 0 0
10 PLAZA WIRES LIMITED Sanjay Gupta DIRECTOR Any other transaction REMUNERATION 2100000 No Remarsk 2100000 260000 260000
11 PLAZA WIRES LIMITED Sonia Gupta DIRECTOR Any other transaction REMUNERATION 1800000 No Remarsk 1800000 230000 230000
12 PLAZA WIRES LIMITED Abhishek Gupta DIRECTOR Any other transaction REMUNERATION 1500000 No Remarsk 1500000 200000 200000
13 PLAZA WIRES LIMITED Aditya Gupta DIRECTOR Any other transaction REMUNERATION 1500000 No Remarsk 1500000 200000 100000
14 PLAZA WIRES LIMITED Bhavika Kapil KMP Any other transaction SALARY 290000 No Remarsk 290000 50000 50000
15 PLAZA WIRES LIMITED Ajay batla KMP Any other transaction SALARY 2070000 No Remarsk 2070000 330000 340000
Total value of transaction during the reporting period 125410000