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Cables LimitedMain BoardEquity2025-04-012026-03-312026-05-232026-05-20INRLakhsQuarterlyFourth quarterSingle segmentCable2026-05-2311:30:002026-05-2320:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-06https://unistar.co.in/Policies/RPT.pdffalsefalseNO DEFAULT NOT APPLICABLE2026-01-012026-03-31AuditedStandalone84027260009649500084992210006865896000238736000-64975400032174600032485400010983300093714000081484510003507700000350770000688920006442300013331500002174550000000217455000-284154000-66699000346983000106.276.27006.276.270001 - The Board of Directors has recommended a dividend at the rate of 4.50 per fully paid up Equity Share i.e. 45 % of face value of 10 each for the financial year ended 31st March 2026 involving a payment of 1561.29 lakhs. The payment of dividend is subject to the approval of the shareholders in the ensuing Annual General Meeting of the Company. <BR> <BR> 2 - The Company has only one reportable primary business segment i.e. Electrical and other Cables, Wires, Conductors, Accessories for Cables and Conductors, Products for quality power solutions eg. Capacitors and Capacitor Banks, Harmonic Filters, SVGs, etc. and Turnkey Projects predominantly relating thereto, based on guiding principles given in Ind AS 108 Operating Segments notified pursuant to Companies (Indian Accounting Standards) Rules, 2015 (as amended). Accordingly, the disclosure requirements as per Ind AS 108 are not applicable. <BR> <BR> 3 - The figures for the last quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between the audited figures in respect of the full financial year(s) and the limited reviewed year to date figures upto third quarter of the respective financial years. <BR> <BR> 4 - The Employee Benefits Expense for the financial year ended 31st March, 2026 includes the incremental impact of Gratuity liability amounting to 681.89 lakhs based on actuarial valuation and management estimates, in pursuance to the four new Labour Codes which have been made effective from 21st November, 2025, in accordance with the guidance provided by the Institute of Chartered Accountants of India and other relevant clarifications by the Ministry of Labour & Employment, Government of India. The Company will continue to monitor the developments and may update the estimates as required in the period in which State(s) rules are notified and further clarifications/update on the governing provisions of the new Labour Codes are available. <BR> <BR> 5 - The figures of the previous periods year are re-classified re-grouped, wherever necessary, to correspond with the current period’s classification and disclosure. <BR> <BR> 6 - The above Financial Results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective Meetings held on 23rd May, 2026 and audited by the Statutory Auditors of the Company. <BR> <BR> 7 - The financial results are prepared in accordance with recognition and measurement principals of Indian Accounting Standards as notified under the Companies (Indian Accounting Standard) Rules 2015 (as amended) as specified in Companies Act, 2013.2025-04-012026-03-31AuditedStandalone3022673300028317800030509911000224862720001235599000-1071598000131727400011489520003892980003652780000291585770001351334000013513340003332470005280000038604700009652870000000965287000-11770900084757800034698300010027.8227.820027.8227.82000other expenses937140000Net Impairment (Gain)/Loss on Financial Assets0other expenses3656901000Net Impairment (Gain)/Loss on Financial Assets-4121000396175000013681420001986790000939800047850000036521490007540480000539990004460196000033842600010341376000607522800001144406300051984000110430000314476000118215660000210117700019997971000160500003034095200034698300088191350009166118000916611800046391050000001517500046542800006710700050928400001045000523171600071173880002943850007229246000752363100054098500015182004000698855000484710001378800015943118000002117483400030340952000Other financial assets53999000Non Current Tax Assets(Net)49252000Other non-current assets289174000Other financial assets314476000Other current assets2101177000Lease Liability9909000Other Financial Liabilities5266000Other non-current liabilities1045000Lease Liability6688000Other financial liabilities534297000Other current liabilities6988550001019224000-2122010000-2347223000-669093000-12810920002668000-1193600066688000043218710000223895000-397000389298000050590000-13883000-185260005839300044796000583200002081000000-660700000-55600000-418768000932566000000297811000063475500000000000444300026983170000000000000000000058320000576000064191000-2570787000000000005663468000243560700072770001387820001162691000001919111000-169210000-169210006890500051984000Equity Instruments through OCI (Net of Tax)-194673000Re-measurement of Defined Benefit Plan (Net of Tax)-26000-194699000Equity Instruments through OCI (Net of Tax)-188700000Re-measurement of Defined Benefit Plan (Net of Tax)12561000-17613900000Cash Flow Hedge Reserve (Net of Tax)-89455000-89455000Cash Flow Hedge Reserve (Net of Tax)584300005843000000-284154000-117709000Universal Cables 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Limited******Birla Cable Limited******Promoter GroupSale of goods or services500000000None974800000Universal Cables Limited******Birla Cable Limited******Promoter GroupInvestmentNot Applicable08500100085001000Universal Cables Limited******Hindustan Gum & Chemicals Limited******Promoter GroupSale of goods or services600000000None47800000Universal Cables Limited******Hindustan Gum & Chemicals Limited******Promoter GroupAny other transactionInterest on Inter Corporate Loans600000000None1914200000Universal Cables Limited******Hindustan Gum & Chemicals Limited******Promoter GroupAny other transactionInter Corporate Loans600000000None0450000000450000000Universal Cables Limited******Birla Financial Corporation Limited******Promoter GroupInvestmentNot Applicable030040003004000Universal Cables Limited******Baroda Agents & Trading Co. Pvt. Ltd.******Promoter GroupInvestmentNot Applicable06200062000Universal Cables Limited******Universal Cables Limited Employees Gratuity Fund******Post Employment Benefit Plan EntitiesAny other transactionContribution to Post Employment Benefit FundNone410800000Universal Cables Limited******Universal Cables Limited Employees Provident Fund******Post Employment Benefit Plan EntitiesAny other transactionContribution to Post Employment Benefit FundContribution to Post Employment Benefit Fund777100000Universal Cables Limited******Universal Cables Superannuation Fund******Post Employment Benefit Plan EntitiesAny other transactionContribution to Post Employment Benefit FundContribution to Post Employment Benefit Fund378500000Universal Cables Limited******Paharpur Cooling Towers Limited******Company in which Director InterestedPurchase of goods or services1500000None110500011100002588706000AuditedtrueBGJC & ASSOCIATES LLPtrue2028-05-31