Integrated Filing — IndAS



General information about company
Scrip Code 543962
NSE Symbol DPWIRES
MSEI Symbol NOTLISTED
ISIN INE864X01013
Name of company D P 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 24-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 30-May-2025   17:30:00
End date and time of board meeting 30-May-2025   18:00:00
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? 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 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 1376624000 6202490000
Other income 24875000 95791000
Total income 1401499000 6298281000
2 Expenses
(a) Cost of materials consumed 889011000 3561003000
(b) Purchases of stock-in-trade 266795000 1856601000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3187000 -5595000
(d) Employee benefit expense 21386000 69589000
(e) Finance costs 5196000 14384000
(f) Depreciation, depletion and amortisation expense 9511000 37845000
(f) Other Expenses
1 other expenses 65902000 201695000
2 Manufacturing and operating cost 88487000 263031000
Total other expenses 154389000 464726000
Total expenses 1343101000 5998553000
3 Total profit before exceptional items and tax 58398000 299728000
4 Exceptional items 0 0
5 Total profit before tax 58398000 299728000
6 Tax expense
7 Current tax 18286000 79000000
8 Deferred tax -261000 -1321000
9 Total tax expenses 18025000 77679000
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 40373000 222049000
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 40373000 222049000
17 Other comprehensive income net of taxes 24000 255000
18 Total Comprehensive Income for the period 40397000 222304000
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 155004000 155004000
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 2.6 14.33
Diluted earnings (loss) per share from continuing operations 2.6 14.33
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 2.6 14.33
Diluted earnings (loss) per share from continuing and discontinued operations 2.6 14.33
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1tThe above financial results for the Quarter and Year ended 31st March, 2025 have been reviewed by the Audit Committee and taken on record by the Board of Directors of D P Wires Limited the Company in its meeting held on 30th May 2025tttttttttttttttt n2tThe Statutory Auditors of the Company have carried out a Audit of the financial results for the Quarter and Year ended on 31st March 2025. The Management has exercised necessary due diligence to ensure that such financial results provide a true & fair view of the affairs of the Companytttttt ntttttttttttt n3tThe Financial Results are prepared in accordance with Indian Accounting Standards Ind AS notified under section 133 of the Companies Act 2013 read together with the Companies Indian Accounting Standards Rules 2015 as amended .The Company is primarily engaged in business of Wires Plastic Products Electirc energy through Wind Mill which constitute reportable segments in accordance with IND AS 108 Segment reportingtttttt ntttttttttttt n4tThe figures of March 31 2025 and March 31 2024 quarters are the balancing figures between audited figures in respect of the full financial year upto March 31 2025 and March 31 2024 and the unaudited published year to date figures upto December 31 2024 and December 31 2023 respectively being the date of the end of the third quarter of the financial year which were subjected to limited reviewtttttt nttttttttttt n5tThe previous period figures have been regrouped/ reclassified wherever necessary to make them comparable with the current periods figurest



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 178531000
Capital work-in-progress 2942000
Investment property 139927000
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 1224082000
Other non-current financial assets 27921000
Total non-current financial assets 1252003000
Deferred tax assets (net) 3896000
Other non-current assets 0
Total non-current assets 1577299000
2 Current assets
Inventories 282659000
Current financial asset
Current investments 24178000
Trade receivables, current 624061000
Cash and cash equivalents 12569000
Bank balance other than cash and cash equivalents 28525000
Loans, current 0
Other current financial assets 0
Total current financial assets 689333000
Current tax assets (net) 0
Other current assets 438947000
Total current assets 1410939000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2988238000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 155004000
Other equity 2329203000
Total equity attributable to owners of parent 2484207000
Non controlling interest
Total equity 2484207000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3990000
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 2990000
Total non-current financial liabilities 6980000
Provisions, non-current 838000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 7818000
Current liabilities
Current financial liabilities
Borrowings, current 272484000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 409000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 79235000
Total Trade payable 79644000
Other current financial liabilities 28000
Total current financial liabilities 352156000
Other current liabilities 120007000
Provisions, current 22661000
Current tax liabilities (Net) 1389000
Deferred government grants, Current 0
Total current liabilities 496213000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 504031000
Total equity and liabilites 2988238000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) 1tThe above financial results were reviewed by the Board of Directors and approved at the meeting held on May 30th 2025 tttt ntttttt n2tThe Auditors have conducted Audit of the aforesaid Financial Results for the Quarter and Year ended 31st March 2025 n The company prepares Financial Statements on annual basis and hence the Quarterly figures pertaining to Statement of Assets and Liabilites could not be ascertained and thus not provided.tttt nttttttt n3ta The previous periods figures have been re-grouped reclassified wherever required to conform to current periods classificationtttt ntttttt ntb The figures of the last quarter and corresponding quarter of the previous year are the balancing figures between audited figures for the full financial year and unaudited published year to date figures up to the third quarter of the respective financial yeartt n



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 WIRE DIVISION 1195903000 4321204000
2 PLASTIC DIVISION 643000 1497000
3 ELECTRIC ENERGY THROUGH WIND MILL 1602000 6825000
4 OTHERS (TRADING) 180077000 1879789000
Total Segment Revenue 1378225000 6209315000
Less: Inter segment revenue
Revenue from operations 1378225000 6209315000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 WIRE DIVISION 295883000 722659000
2 PLASTIC DIVISION 643000 1207000
3 ELECTRIC ENERGY THROUGH WIND MILL 1334000 5749000
4 OTHERS (TRADING) -103463000 2933000
Total Profit before tax 194397000 732548000
i. Finance cost 5196000 5196000
ii. Other Unallocable Expenditure net off Unallocable income 130802000 130802000
Profit before tax 58399000 299728000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 WIRE DIVISION 1309061000 1309061000
2 PLASTIC DIVISION 2016000 2016000
3 ELECTRIC ENERGY THROUGH WIND MILL 5946000 5946000
4 OTHERS (TRADING) 4770000 4770000
Total Segment Asset 1321793000 1321793000
Un-allocable Assets 1666444000 1666444000
Net Segment Asset 2988237000 2988237000
4 Segment Liabilities
Segment Liabilities
1 WIRE DIVISION 87748000 87748000
2 PLASTIC DIVISION 0 0
3 ELECTRIC ENERGY THROUGH WIND MILL 0 0
4 OTHERS (TRADING) 60154000 60154000
Total Segment Liabilities 147902000 147902000
Un-allocable Liabilities 356127000 356127000
Net Segment Liabilities 504029000 504029000
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 -32000 -341000
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 8000 86000
5 Total Other comprehensive income 24000 255000



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 299728000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -3666000
Adjustments for decrease (increase) in trade receivables, current 359257000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 89853000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -132104000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 5063000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 37845000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -737000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -627000
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) 341000
Other adjustments for non-cash items 220000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 355445000
Net cash flows from (used in) operations 655173000
Dividends received 0
Interest paid -14164000
Interest received -67697000
Income taxes paid (refund) 75458000
Other inflows (outflows) of cash -8357000
Net cash flows from (used in) operating activities 517825000
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 24178000
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 8988000
Proceeds from sales of investment property 1162000
Purchase of investment property 26994000
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 -4622000
Cash advances and loans made to other parties 1224082000
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 67697000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 8357000
Net cash flows from (used in) investing activities -1202404000
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 268974000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 14164000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -72000
Net cash flows from (used in) financing activities 254738000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -429841000
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 -429841000
Cash and cash equivalents cash flow statement at beginning of period 442410000
Cash and cash equivalents cash flow statement at end of period 12569000





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 DILI K NEEMA AND ASSOCIATES Yes 31-Jul-2028


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 D.P.WIRES LIMITED PRAVEEN KATARIA Managing Director Remuneration 8400000 APPROVED 2800000 0 0
2 D.P.WIRES LIMITED Shri Arvind Kataria Wholetime Director Remuneration 8400000 APPROVED 2800000 0 0
3 D.P.WIRES LIMITED Smt. Rani Kataria Relative of Directors of the Company Any other transaction Salary 1200000 APPROVED 1200000 0 0
4 D.P.WIRES LIMITED Smt. Samta Kataria Relative of Directors of the Company Any other transaction Salary 1200000 APPROVED 700000 0 0
5 D.P.WIRES LIMITED Kataria Irrigation Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Sale of goods or services 500000000 APPROVED 0 40839000 0
6 D.P.WIRES LIMITED Kataria Irrigation Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Purchase of goods or services 500000000 APPROVED 100973000 1211000 32779000
7 D.P.WIRES LIMITED Kataria Irrigation Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Any other transaction conversion chages wire 50000000 APPROVED 36123000 5040000 6444000
8 D.P.WIRES LIMITED Kataria Irrigation Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Any other transaction Purchase plastic granules & Stranded Wire Rej 500000000 APPROVED 15016000 47321000 4625000
9 D.P.WIRES LIMITED Kataria Plastics Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Any other transaction Loan taken 1000000000 APPROVED 740500000 200000 0
10 D.P.WIRES LIMITED Kataria Plastics Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Any other transaction Loan Repaid 1000000000 APPROVED 740700000 0 0
11 D.P.WIRES LIMITED Kataria Plastics Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Sale of goods or services 4000000000 APPROVED 394615000 76869000 0
12 D.P.WIRES LIMITED Kataria Plastics Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Purchase of goods or services 50000000 APPROVED 2605000 425000 0
13 D.P.WIRES LIMITED D. P. Wellness Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Sale of goods or services 200000000 APPROVED 63226000 72901000 16376000
14 D.P.WIRES LIMITED San Industries Private limited Enterprises over which KMP are able tonexercise significant influence Sale of goods or services 50000000 APPROVED 22387000 990000 0
15 D.P.WIRES LIMITED Kataria pipes Private Limited Concerns in which Directors / Relatives ofnDirectors are Directors/ Partners Sale of goods or services 50000000 APPROVED 6468000 7487000 1101000
16 D.P.WIRES LIMITED D P Plastics wire Enterprises over which KMP are able tonexercise significant influence Purchase of goods or services 50000000 APPROVED 182000 0 18000
Total value of transaction during the reporting period 2130295000