Bharat Wire Ropes Limited — Quarter and year ended March 31, 2026
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| March 31, 2026 (Audited) | March 31, 2026 (Audited) | |
| 1 Income | ||
| (a) Revenue from Operations | 14,148.45 | 59,054.28 |
| (b) Other Income | 50.36 | 101.98 |
| Total Income | 14,198.81 | 59,156.26 |
| 2 Expenses | ||
| (a) Cost of Materials Consumed | 8,199.12 | 31,754.47 |
| (b) Changes in Inventories of Finished Goods, Work-in-Progress & Stock-in-trade | (853.06) | (1,124.95) |
| (c) Employee Benefits Expense | 1,852.93 | 7,367.74 |
| (d) Finance Costs | 209.02 | 1,104.40 |
| (e) Depreciation and Amortisation Expense | 610.80 | 2,377.67 |
| (f) Other Expenses | 1,985.97 | 7,981.79 |
| Total Expenses | 12,004.78 | 49,461.12 |
| 3 Profit before Exceptional Items & Tax (1-2) | 2,194.03 | 9,695.14 |
| 4 Exceptional Items | ||
| 5 Profit Before Tax (3-4) | 2,194.03 | 9,695.14 |
| 6 Income Tax Expenses | ||
| (a) Current Tax | 16.29 | 581.29 |
| (b) Deferred Tax | 531.36 | 1,868.29 |
| Total Income Tax Expenses | 547.65 | 2,449.58 |
| 7 Net Profit for the Year (5-6) | 1,646.38 | 7,245.56 |
| 8 Other Comprehensive Income, net of Tax | ||
| (a) Items that will not be reclassified to Profit & Loss | ||
| – Remeasurements of post employment benefit obligations | 70.33 | 70.33 |
| – Tax relating to post employment benefit obligations | (17.70) | (17.70) |
| – Amortisation of security deposits | – | – |
| (b) Items that will be reclassified to Profit & Loss | – | – |
| Other Comprehensive Income for the Year, Net of Tax | 52.64 | 52.64 |
| 9 Total Comprehensive Income for the Year, Net of Tax | 1,593.75 | 7,192.92 |
| 10 Paid-up Equity Share Capital (shares of Rs:10 each) | 6,858.46 | 6,858.46 |
| 11 Other Equity | – | 74,224.60 |
| 12 Earnings Per Share (in Rs.) (Not Annualised) | ||
| – Basic earnings / (loss) per share | 2.40 | 10.57 |
| – Diluted earnings / (loss) per share | 1.74 | 7.66 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| A ASSETS | ||
| 1 Non-Current Assets | ||
| (a) Property, Plant and Equipment | 53,328.07 | 48,267.60 |
| (b) Capital Work in Progress | 422.92 | 4,689.66 |
| (c) Right of use asset | 59.12 | – |
| (d) Other Intangible Assets | 69.40 | 83.41 |
| (e) Financial Assets | ||
| (i) Other Financial Assets | 253.28 | 232.15 |
| (f) Other Non-Current Assets | 1,026.40 | 944.11 |
| Total Non-Current Assets | 55,159.19 | 54,216.92 |
| 2 Current Assets | ||
| (a) Inventories | 11,712.76 | 12,323.91 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 9,733.31 | 8,671.28 |
| (ii) Cash and Cash Equivalents | 5.35 | 7.58 |
| (iii) Other Bank Balances | 1,772.37 | 927.85 |
| (iv) Other Financial Assets | 113.37 | 143.90 |
| (c) Other Current Assets | 20,455.33 | 19,725.91 |
| (d) Income tax assets (Net) | 40.72 | 54.92 |
| Total Current Assets | 43,833.21 | 41,855.35 |
| TOTAL ASSETS | 98,992.39 | 96,072.27 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity Share Capital | 6,858.46 | 6,844.89 |
| (b) Other Equity | 74,224.60 | 66,812.81 |
| Total Equity | 81,083.06 | 73,657.70 |
| 2 Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 3,884.61 | 7,736.11 |
| (ii) Lease Liabilities | 37.69 | – |
| (iii) Other Financial Liabilities | 607.02 | 607.02 |
| (b) Provisions | 502.87 | 427.97 |
| (c) Deferred Tax Liabilities (Net) | 6,204.66 | 4,354.06 |
| Total Non-Current Liabilities | 11,236.85 | 13,125.16 |
| 3 Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 3,544.95 | 5,366.91 |
| (ii) Lease Liabilities | 22.41 | – |
| (iii) Trade Payables | ||
| (a) Micro and Small Enterprises | 19.60 | 13.10 |
| (b) Others | 994.62 | 1,643.11 |
| (iv) Other Financial Liabilities | 461.43 | 408.60 |
| (b) Other Current Liabilities | 1,407.45 | 1,759.88 |
| (c) Provisions | 222.02 | 97.80 |
| Total Current Liabilities | 6,672.48 | 9,289.40 |
| TOTAL EQUITY AND LIABILITIES | 98,992.39 | 96,072.27 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| A) Cash flow from Operating activities | ||
| Profit/(loss) before tax | 9,695.15 | 9,782.33 |
| Adjustments for: | ||
| – Depreciation and amortisation expense | 2,377.67 | 2,206.08 |
| – Sundry Balance written off | 8.34 | 0.62 |
| – Ind AS Finance cost | (80.31) | 4.71 |
| – Employee ESOP benefits expense | 79.69 | 175.48 |
| – Interest on Income tax Refund | (3.36) | (2.88) |
| – Profit on sale of MF | (6.02) | – |
| – Lease Expense IND AS | 20.15 | 12.98 |
| – Finance cost relating to IND AS | 3.51 | – |
| – Interest Income -IND AS | (18.07) | (111.49) |
| – (Profit) / loss on disposal of property, plant and equipment (net) | (6.74) | (6.76) |
| – Interest expenses | 1,104.39 | 1,332.89 |
| Operating profit before changes in operating assets and liabilities | 13,174.41 | 13,493.97 |
| Changes in operating assets and liabilities | ||
| – (Increase) / decrease in trade receivables | (1,062.03) | (756.43) |
| – (Increase) / decrease in inventories | 611.15 | (2,465.49) |
| – (Decrease) / increase in trade payables | (641.99) | 1,067.91 |
| – Increase / (decrease) in other current financial liabilities | 52.83 | 555.07 |
| – (Increase) / decrease in other non-current non financial assets | (82.29) | 359.45 |
| – (Increase) / decrease in other non-current financial assets | (3.06) | (202.89) |
| – (Increase) / decrease in other current financial assets | (813.99) | (123.46) |
| – (Increase) / decrease in other current assets | (729.41) | (4,856.01) |
| – (Decrease) / increase in other non-current financial liabilities | – | (46.56) |
| – Increase / (decrease) in other current liabilities | (352.44) | 203.77 |
| – Increase / (decrease) in non-current provisions | 54.90 | 44.91 |
| – Increase / (decrease) in current provisions | 124.23 | 29.50 |
| Total changes in operating assets and liabilities | (2,842.10) | (6,190.20) |
| Cash flow (used in)/ from operations | 10,332.31 | 7,303.77 |
| – Income taxes paid (net of refunds) | (563.73) | – |
| Net cash generated /(used in) from operating activities [A] | 9,768.58 | 7,303.77 |
| B) Cash flow from investing activities | ||
| – Payments for property, plant and equipment | (7,413.78) | (3,049.92) |
| – Proceeds from property, plant and equipment | 10.65 | 25.25 |
| – Proceeds from Sale of Investment in Associates | – | 240.88 |
| – Profit on sale of MF | 6.02 | – |
| – (Addition)/Deletion made in CWIP | 4,266.73 | (3,408.80) |
| Net cash generated /(used in) from investing activities [B] | (3,130.38) | (6,192.59) |
| C) Cash flow used in financing activities | ||
| – Proceeds from / (repayment) of long term borrowings (net) | (3,851.50) | (2,740.82) |
| – Proceeds from / (repayment) of short term borrowings (net) | (1,821.96) | 2,621.01 |
| – Proceeds from issue of shares | 152.76 | 370.52 |
| – Principal lease payment | (11.48) | – |
| – Dividend on preference share received / (Payment) | (3.83) | (3.83) |
| – Interest paid | (1,104.42) | (1,356.10) |
| Net cash generated/(used in) financing activities [C] | (6,640.43) | (1,109.21) |
| Net increase/ (decrease) in cash and cash equivalents (A+B+C) | (2.23) | 1.96 |
| Cash and cash equivalents at the beginning of the financial year | 7.58 | 5.62 |
| Cash and cash equivalents at the end of the year | 5.35 | 7.58 |
| Net increase/ (decrease) in cash and cash equivalents | (2.23) | 1.96 |