Vidya Wires Ltd. — Quarter and year ended 31 March 2026
| Sr. No. | Particulars | Quarter ended | Year ended | ||
|---|---|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) | ||
| I. | INCOME | ||||
| (a) Revenue from operations | 5,987.81 | 4,481.62 | 3,796.20 | 18,396.39 | 14,807.72 |
| (b) Other income | 39.32 | 6.53 | 21.65 | 86.08 | 50.57 |
| II | Total Income | 6,027.13 | 4,488.15 | 18,482.47 | 14,858.29 |
| III. | EXPENSES | ||||
| (a) Cost of materials consumed | 5,620.50 | 4,186.99 | 3,529.86 | 17,135.10 | 13,844.41 |
| (b) Purchases of stock-in-trade | |||||
| (c) Changes in stock of finished goods, work-in-progress and stock-in-trade | (101.66) | (60.50) | (23.82) | (163.71) | (100.50) |
| (d) Manufacturing expense and erection charges | 75.41 | 63.55 | 63.43 | 278.78 | 247.61 |
| (e) Employee benefits expense | 30.86 | 27.81 | 23.37 | 115.54 | 89.00 |
| (f) Finance costs | 39.50 | 26.73 | 26.94 | 128.00 | 113.51 |
| (g) Depreciation and amortisation expense | 10.99 | 9.10 | 6.96 | 36.46 | 28.31 |
| (h) Other expenses | 83.05 | 28.00 | 15.89 | 172.85 | 88.25 |
| IV. | Total Expenses | 5,758.65 | 4,281.68 | 17,703.02 | 14,310.59 |
| V | Profit/(Loss) before exceptional items and tax (III) – (IV) | 268.48 | 206.47 | 779.45 | 547.70 |
| VI | Exceptional items | – | – | – | – |
| VII | Profit Before tax (V) – (VI) | 268.48 | 206.47 | 779.45 | 547.70 |
| VIII. | Tax Expense | ||||
| (a) Current tax | |||||
| – Current year | 74.32 | 52.13 | 42.10 | 203.93 | 139.66 |
| – Short / (Excess) provision of earlier years | (0.88) | – | – | (0.88) | – |
| (b) Deferred tax (credit) / charge | (1.08) | 0.12 | 6.27 | (0.15) | 2.46 |
| VIII | Total tax expense | 72.36 | 52.25 | 202.90 | 142.13 |
| IX | Profit/(Loss) for the period from continuing operations/ year (VII) – (VIII) | 196.12 | 154.22 | 576.55 | 405.58 |
| X | Profit (loss) from discontinued operations before tax | – | – | – | – |
| Tax expenses of discontinuous operations | – | – | – | – | – |
| XI | Profit/(Loss) from discontinuous operations (after tax) | – | – | – | – |
| XII | Profit/(Loss) for the period (IX) + (XI) | 196.12 | 154.22 | 576.55 | 405.58 |
| XIII | Other comprehensive income | ||||
| (a) Remeasurement of the defined benefit liabilities | 1.24 | (0.61) | 0.04 | (0.61) | (0.63) |
| (b) Equity instruments through other comprehensive income | – | – | – | – | – |
| (c) Income tax relating to items that will not be reclassified to profit or loss | 0.31 | (0.15) | (0.10) | (0.15) | (0.16) |
| XIV | Other comprehensive income / (loss) net of tax for the period / year | 0.93 | (0.46) | (0.45) | (0.47) |
| XV | Total comprehensive income / (loss) for the period / year (XII) + (XIV) | 197.05 | 153.76 | 576.10 | 405.10 |
| XVI | Paid up equity share capital (Face value of shares of ₹ 1/- each) | 212.69 | 212.69 | 212.69 | 160.00 |
| XVII | Other Equity | – | – | – | – |
| XVIII | Earnings per equity share (For continuing operation) (₹) | ||||
| – Basic | 0.93 | 0.72 | 0.79 | 2.71 | 2.53 |
| – Diluted | 0.93 | 0.72 | 0.79 | 2.71 | 2.53 |
| XIX | Earnings per equity share (For discontinued operation) (₹) | ||||
| – Basic | – | – | – | – | – |
| – Diluted | – | – | – | – | – |
| XX. | Earnings per equity share (₹) (Not annualised for quarter ended) | ||||
| – Basic | 0.93 | 0.72 | 0.79 | 2.71 | 2.53 |
| – Diluted | 0.93 | 0.72 | 0.79 | 2.71 | 2.53 |
| Particulars | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| (Audited) | (Audited) | |
| ASSETS | ||
| I. Non-current assets | ||
| (a) Property, plant and equipment | 705.87 | 410.10 |
| (b) Capital Work In Progress | 723.39 | 34.72 |
| (c) Intangible assets | 1.24 | 1.46 |
| (d) Financial assets | ||
| (i) Investments | 0.01 | 0.01 |
| (iii) Balance with Bank | 7.70 | – |
| (e) Other non-current assets | 43.80 | 9.18 |
| Total non-current assets | 1,482.01 | 455.47 |
| II.Current assets | ||
| (a) Inventories | 1,298.33 | 906.43 |
| (b) Financial assets | ||
| (i) Trade receivables | 2,027.75 | 1,423.15 |
| (ii) Cash and cash equivalents | 726.07 | 7.48 |
| (iv) Other financial assets | 0.97 | 6.09 |
| (c) Income tax assets (net) | 2.09 | – |
| (d) Other current assets | 518.01 | 514.54 |
| Total current assets | 4,573.22 | 2,857.69 |
| Total Assets | 6,055.23 | 3,313.16 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity share capital | 212.69 | 160.00 |
| (b) Other equity | 4,585.60 | 1,502.79 |
| Total equity | 4,798.29 | 1,662.79 |
| LIABILITIES | ||
| I. Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 150.00 | 184.10 |
| (b) Non-current provisions | 2.85 | 3.29 |
| (c) Deferred tax liabilities (net) | 29.72 | 29.87 |
| Total non-current liabilities | 182.57 | 217.26 |
| II.Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 702.74 | 1,272.19 |
| (ii) Trade payables | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 66.30 | 14.57 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 145.76 | 76.71 |
| (iii) Other financial liabilities | 10.98 | – |
| (b) Other current liabilities | 95.56 | 41.68 |
| (c) Current provisions | 53.03 | 9.27 |
| (d) Current tax liabilities (net) | – | 18.69 |
| Total current liabilities | 1,074.37 | 1,433.11 |
| Total liabilities | 1,256.94 | 1,650.37 |
| Total equity and liabilities | 6,055.23 | 3,313.16 |
| Particulars | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 779.45 | 547.70 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 36.46 | 28.31 |
| Finance costs | 128.00 | 113.51 |
| (Gain)/Loss on sale of/discarded property plant and equipment (net) | (4.36) | – |
| Interest income | (12.11) | (0.22) |
| Allowances for Expected Credit Loss (including Bad debts and advanced written off) | 1.67 | (0.10) |
| Unrealised foreign exchange (gain) / loss | (11.67) | (2.04) |
| Total Adjustments | 917.44 | 687.16 |
| Working Capital Adjustments: | ||
| (Increase)/Decrease in trade receivables | (578.42) | (485.29) |
| (Increase)/Decrease in inventories | (391.90) | (204.65) |
| (Increase)/Decrease in financial assets | 5.12 | (4.12) |
| (Increase)/Decrease in other current and non-current assets | (38.09) | (86.82) |
| (Decrease)/Increase in trade payables | 118.92 | 18.28 |
| (Decrease)/Increase in provisions, current and non-current liabilities | 97.19 | 28.70 |
| Cash generated from operations | 130.26 | (46.74) |
| Taxes paid (net of refund) | (223.16) | (120.96) |
| Net cash (used in)/ generated from operating activities (A) | (92.90) | (167.70) |
| Cash flow from investing activities | ||
| Payments for purchase of property, plant & equipment and Capital Work In Progress | (1,020.00) | (76.57) |
| Proceeds from sale of property, plant and equipment | 4.70 | – |
| (Increase)/Decrease in bank deposits | (479.62) | 0.44 |
| Interest received | 12.11 | 0.22 |
| Net cash (used in)/generated from investing activities (B) | (1,482.81) | (75.91) |
| Cash flow from financing activities | ||
| (Repayment)/Proceeds of non-current borrowings | (34.10) | 28.40 |
| (Repayment)/Proceeds of current borrowings (net) | (569.45) | 330.78 |
| Proceeds from issue of share capital | 2,553.93 | – |
| Finance cost paid | (128.00) | (113.51) |
| Net cash (used in)/generated from financing activities (C) | 1,822.38 | 245.67 |
| Net Increase/(Decrease) in cash and cash equivalents (A+B+C) | 246.67 | 2.06 |
| Cash and cash equivalents at at 1st April 2025 | 4.48 | 2.42 |
| Cash and cash equivalents at the end of the period | 251.16 | 4.48 |
| Components of cash & cash equivalents : | ||
| Cash on hand | 0.30 | 0.26 |
| In bank account | 250.86 | 4.22 |
| Total cash and cash equivalents | 251.16 | 4.48 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| Cash on hand | 0.30 | 0.26 |
| Balance with banks | 250.86 | 4.22 |
| Cash and Cash Equivalents | 251.16 | 4.48 |
| Add: Investment | – | – |
| Less: Fair Value Gain on Investments | – | – |
| Cash and Cash Equivalents in Cash Flow Statement | 251.16 | 4.48 |
| Sr. No. | Particulars | Quarter ended | Year ended | ||
|---|---|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) | ||
| I. | INCOME | ||||
| (a) Revenue from operations | 5,888.51 | 4,481.62 | 3,796.20 | 18,297.09 | 14,791.19 |
| (b) Other income | 58.33 | 7.60 | 24.68 | 107.13 | 55.38 |
| II. | Total Income | 5,946.84 | 4,489.22 | 18,404.22 | 14,846.57 |
| III. | EXPENSES | ||||
| (a) Cost of materials consumed | 5,524.72 | 4,191.45 | 3,530.00 | 17,043.78 | 13,828.40 |
| (b) Purchases of stock-in-trade | – | – | – | – | – |
| (c) Changes in stock of finished goods, work-in-progress and stock-in-trade | (101.66) | (60.50) | (23.82) | (163.71) | (100.50) |
| (d) Manufacturing expense and erection charges | 73.66 | 59.09 | 63.27 | 272.57 | 247.34 |
| (e) Employee benefits expense | 29.28 | 27.81 | 23.98 | 113.96 | 88.73 |
| (f) Finance costs | 39.38 | 26.72 | 27.76 | 127.87 | 113.51 |
| (g) Depreciation and amortisation expense | 8.33 | 9.00 | 6.85 | 33.64 | 28.11 |
| (h) Other expenses | 82.07 | 28.07 | 16.12 | 172.04 | 88.18 |
| IV. | Total Expenses | 5,655.78 | 4,281.64 | 17,600.16 | 14,293.78 |
| V. | **Profit/( |