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Wire Industries LimitedMain BoardEquity2025-04-012026-03-312026-04-292026-04-25INRMillionsQuarterlyFourth quarterSingle segmentSteel Wire Manufacturing2026-04-2911:00:002026-04-2913:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-04-15www.bansalwire.comfalsefalseThere are no defaults on outstanding loans2026-01-012026-03-31AuditedStandalone11080550000470400001112759000091919100000-7324000037426000010101000012199000098649000010702420000425170000-1381000041136000055830000193200007515000003362100000000336210000216000033837000078278000052.152.15002.152.151. The above audited standalone financial results have been reviewed and recommended by the Audit Committee and the same has been approved by the BoD in its meeting held on 29-04-2026. <BR> <BR> 2. The statutory auditors of the Co. have expressed an unmodified opinion on the audited standalone financial results for the Qtr and year ended 31-03-2026. <BR> <BR> 3. The audited standalone financial results of the Co. have been prepared in accordance with Ind AS notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules),2015,as amended. <BR> <BR> 4. The above statement of standalone audited financial results for the Qtr and year ended 31-03-2026 are drawn up in accordance with the requirements of Regulation 33 of SEBI (LODR) Regulations, 2015, as amended from time to time. <BR> <BR> 5. The Statement includes the results for the Qtr ended 31-03-2026 and 31-03-2025 being the balancing figure between the audited figures in respect of the full financial year ended 31-03-2026 and 31-03-2025 respectively and the published unaudited YTD figures up to the end of third Qtr of the respective financial years, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 “Interim Financial Reporting”. <BR> <BR> 6. The company has two subsidiaries incorporated in India, first being M/s. Bansal Steel & Power Limited which was a subsidiary since December 7, 2023 however it became wholly owned subsidiary w.e.f July 31, 2024, another being M/s. BWI Steel Private Limited which was incorporated as wholly owned subsidiary on October 4, 2024 vide board resolution dated September 3,2024. <BR> <BR> 7 (a) A fire incident occurred in the C Shed in the Dadri Unit of the Co. on 02-10-2025. The Shed was under trial at the time of said incident. However, the entire plant was covered under fire insurance with SBI General Insurance Co. Limited, except, the inventory of finished goods stored at the location. <BR> The assessment of the value of insurance claim has not been finalized by the insurance Co. for capital assets which are either lost or not in usable condition due to repairs as of the date of approval of the financial statements. As specified in Insurance Policy, these assets are either replaceable or repairable under insurance claim. Consequently, depreciation on such plant and machinery situated in c-shed has not been charged in the financial statements. Further, the management estimates an amount of Rs. 15.4 millions as loss on inventory however no physical verification has been made by the management of the Co. due to restrictions in the fire area of the premises by the Insurance Co.. The management assures that there was no operational disruption, and production at the other part of unit which continues without interruption. <BR> (b) On 21-11-2025, the Government of India has implemented four new Labour Codes (the " Labour Codes"), including the Code on Wages, 2019, which amended the definition of "Wages". Based on the best information available, the Co. carried out the actuarial valuation of gratuity and recorded a past service cost of Rs. 13.8 million primarily arising from the change in "wages" definition for the year ended 31-03-2026. The Co. continues to monitor the finalization of the Central and State Rules, as well as any further clarifications issued by the Government on other aspects of the Labour Codes and will record appropriate accounting impact as and when such developments occur. <BR> <BR> 8. The Co. is engaged primarily in the business of manufacturing of steel wire and, as such, does not have any separate reportable segments in accordance with Ind AS 108 - Operating Segments. <BR> <BR> 9. The results for the Qtr and year ended March 31, 2026 are available on the Co.'s website at www.bansalwire.com and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Co. are listed. <BR> <BR> 10. Figures for the periods/year are reclassified, regrouped wherever necessary to conform to current period presentation.2025-04-012026-03-31AuditedStandalone4010792000018255000040290470000334255000000-48148000012923700004420200004458600003449850000385741200001716350000-289400001687410000305880000840600003899400000129747000000001297470000172000012991900007827800005123502100008.298.29008.298.29Other Expenses986490000Other Expenses344985000065142300001814660000003600000009927100000468000000499400001510650000083310000992321000050037600000560967000017190000485300000178250000585364000024200001033470000118932900002181650000078278000012350210000131329900001313299000011475000000007400000115490000057840000201500000014142400003544130000580800002885520000294360000065584000071435700001098000001590000000726927000000868351000021816500000Bank Balances6540000Other Financial Assets43400000Others83310000Other current financial assets178250000Other current assets1033470000Lease Liabilities7400000Lease 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