5042122026-04-012026-06-305042122026-04-012026-06-30in-capmkt:OtherExpenses1Member5042122026-04-012026-06-30in-capmkt:OtherExpenses2Member5042122026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15042122026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25042122026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss35042122026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15042122026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares504212UNIVCABLESNOTLISTEDINE279A01012UNIVERSAL CABLES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-072026-07-22INRLakhsQuarterlyFirst quarterSingle segmentCable2026-08-0711:45:002026-08-0719:50:00Not applicable2026-04-012026-06-30UnauditedConsolidated94505940003119100094817850007300791000604214000-6070270003369870003648790001218910009010740009022809000458976000045897600011422700032741000146968000031200800000038941100070141900067730800013787270003469830001020.2220.220020.2220.221. The above Unaudited Consolidated Financial Results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 7th August, 2026. The limited review of the Unaudited Consolidated Financial Results for the quarter ended 30th June, 2026, pursuant to Regulation 33(3)(c)(i) of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, has been carried out by the Statutory Auditors 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 Unaudited Consolidated Financial Results of the Company for the quarter ended 30th June, 2026 have been prepared, interalia, considering the unaudited consolidated financial results of an Associate Company viz. Vindhya Telelinks Limited (VTL). The consolidated financial statements/ results of VTL from 1st April, 2021 to 31st March, 2026 (Financial year(s) 2021-22 to 2025-26) were prepared without consolidating the financial statements/results of its three wholly owned Subsidiaries, namely August Agents Ltd., Insilco Agents Ltd. and Laneseda Agents Ltd. (“the Subsidiaries”), due to non-availability of duly approved financial statements/ results of the said Subsidiaries for the reasons stated in the respective financial statements/ results of the Company. <br /> <br /> VTL has since received duly approved and audited financial statements of the Subsidiaries for the financial year(s) 2021-22 to 2025-26 and the unaudited financial statements for the quarter ended 30th June, 2026. In accordance with the provisions of governing Ind AS, VTL has therefore retrospectively restated its consolidated financial statements/ results to give effect to the consolidation of the aforesaid Subsidiaries. Accordingly, the Company has also retrospectively restated its consolidated financial statements/ results. The cumulative effect arising from the consolidation adjustments for the period from 1st April, 2021 to 31st March, 2025 amounting to ` 750.77 lakhs (net of tax), has been recognised as an adjustment to the opening balance of Other Equity as at 1st April, 2025. Consequently, the comparative consolidated financial results for the quarter ended 30th June, 2025 and the quarter and year ended 31st March, 2026 have also been restated. A summary of the impact of the above restatement is set out below: lakhs <br /> <br /> <br /> Profit Before Tax (after considering share of Associates) for Quarter ended 31-03-2026 is Rs 7659.78 lakhs (Reported ) and Rs 7617.99 lakhs (Restated). Profit Before Tax (after considering share of Associates) for Quarter ended 30.06.2025 is Rs 4544.12 lakhs (Reported ) and Rs 4635.63 lakhs (Restated). Profit Before Tax (after considering share of Associates) for year ended 31-03-2026 is Rs 21739.99 lakhs (Reported ) and Rs 21950.34 lakhs (Restated). <br /> <br /> Profit After Tax for Quarter ended 31-03-2026 is Rs 5532.07 lakhs (Reported ) and Rs 5500.8 lakhs (Restated). Profit After Tax for Quarter ended 30.06.2025 is Rs 3291.33 lakhs (Reported ) and Rs 3359.81 lakhs (Restated). Profit After Tax for year ended 31-03-2026 is Rs 16310.92 lakhs (Reported ) and Rs 16468.33 lakhs (Restated). <br /> <br /> Total Comprehensive Income for Quarter ended 31-03-2026 is Rs -32.2 lakhs (Reported ) and Rs 87.37 lakhs (Restated). Total Comprehensive Income for Quarter ended 30.06.2025 is Rs 8993.12 lakhs (Reported ) and Rs 9061.6 lakhs (Restated). Total Comprehensive Income for year ended 31-03-2026 is Rs 13289.52 lakhs (Reported ) and Rs 13597.77 lakhs (Restated). <br /> <br /> Earnings per Share (Basic & Diluted) for Quarter ended 31-03-2026 is Rs 15.94 lakhs (Reported ) and Rs 15.85 lakhs (Restated). Earnings per Share (Basic & Diluted) for Quarter ended 30.06.2025 is Rs 9.49 lakhs (Reported ) and Rs 9.68 lakhs (Restated). Earnings per Share (Basic & Diluted) for year ended 31-03-2026 is Rs 47.01 lakhs (Reported ) and Rs 47.47 lakhs (Restated). <br /> <br /> 4 - 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 /> <br /> <br /> <br /> <br /> Net Impairment (Gain)/Loss on Financial Assets-4027000Other Expenses905101000Equity Instruments through OCI (Net of Tax)374079000Re-measurement of Defined Benefit Plan (Net of Tax)3201000Share in Associates and Joint Venture (Net of Tax)3735900007508700000Cash Flow Hedge Reserve (Net of Tax)-69360000Share in Cash Flow Hedge Reserve in Associate and Joint Venture (Net Of Tax)-4202000-735620000677308000