Interim report
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CIN No. : Ij31300DL1985PLC022737 zG5es IIAlrsALSSS= %er`,. BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street Mumbai-400 001 Scrip Code: 544209 REERE Bansal Wire industries Limited Manufacturers of Steel Wires October 22, 2026 National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra-Kurla Complex, Bandra (E) Munbai-400 051 Trading Symbol: BANSALWIRE Subject: Outcome of Boa`rd Meeting held on October 22. 2026 Dear Sir"adam, This is to inform that the Board of Directors of the Company at its meeting held today, i.e. on October 22, 2026, which commenced at 11:30 A.M. (IST) and concluded at 11 : 0| P.t1, (IST) has, inter-alia, transacted the following businesses: - 1. Approved the Un-audited Financial Results (Standalone and Consolidated) ("UFRs") of the Company for the quarter and half year ended on September 30, 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (enclosed herewith). 2. Taken on record the Limited Review Report of Prateek Gupta & Company, Chartered Accountants (Statutory Auditors) on the above UFRs (enclosed herewith). The above information is also being hosted on the website of the Company at www.bansalwire.com Kindly take the above information on your record. Thanking you, Yours faithfully, For Bansal Wire Industries Limited Sumit Gupta Company Secretary & Compliance Officer Regd. Office : F-5, Main Road, Shastri Nagar, Delhi-110052 Tel. : 011-46666750-59 Wet)site : www.bansalwire.com E-Mail : info@bansalwire.com
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Prateek Gupta & Company Chartered Accountants Independent Auditor's Limited Review Report on the Standalone Unaudited Financial Results for the quarter ended September 30, 2026 and half year ended from April 1, 2026 to September 30, 2026 of M/s Bansal Wire Industries Limited (`the Company") purs"alut to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To, The Board of Directors BANSAL WIRE INDUSTRIES LIMITED 1. We have reviewed the accompanying statement of the Standalone Unaudited Financial Results (`the Statement') of M/s. BANSAL WIRE INDUSTRIES LIMITED ("the Company") for the quarter ended September 30, 2026 and for the half year April 1, 2026 to September 30, 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (`the Regulation') as amended, read with SEBI Circular No. CIR/CFD/CMDI/44/2019 dated March 29, 2019 (`the Circular'). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, read with the circular, is the responsibility of the Company's management and has been approved by the Board of Directors of the Company. Our responsibility is to express a conclusion on the Statement based on our reviewo 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Noida: 379, B1()ck Ill, Ganga Sh()pping Complex, SectoF29, Noida. U.P.~ 2ol3o2 Ph. : +91-120'4371033 I e-mail : mail(a,\pi.ateckgupta.co,in
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Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus less in scope than an audit conducted in accordance with Standards on Auditing specifled under section 143(10) of Companies Act, 2013 and consequently does not enable us to obtain assurance that we would aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited financial results prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (`Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation, read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Prateek Gupta & Company Chartered Accountants Membership No.-416552 Place : Delhi Date : OcJsobou tJL/ }O L6 ODIN: 2.6Lt \ 655iN\rDDor6 I 2.2.
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i- Bansal Wire Industries I[imit€dCIN: L31300DL 1985PLC022737 Registered Office: F-3, Main Road, Shastri Nagar, Delhi -110052 Statement of unaudited standa]one financial results for the quarter and half year ended September 30, 2026 (Amount in Rs. Crore unless otherwise seated) S.No. Particulars Quarter ended Half year ended Year ended 30-Sep-26 30-Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 3l-Mar-26 (Unaudited) (Audited) Re\Jenue from operations I,276.25 1,134.75 I,010.65 2,411.00 I,918.61 4,010.79 Other Income 1.13 1.07 5.66 2.20 10.77 18.26 I Total Income 1,277.38 1'135.82 1'016.31 2'413.20 I,929.38 4,029.05 11 EXPENSES Cost of materials consumed 1,056.13 957.75 849.96 2,013.88 1,602.72 3,342.55 Changes in inventories of finished goods, (11.60) 12.06 -25.55 0.46 -23.70 -48.15 stock-in-trade and work-in-progress Employee benefits expense 39.40 33.24 34.57 72.64 61,13 129.24 Finance costs 1 3 .40 12.17 11.81 25.57 22.63 44.20 Depreciation and amortization expense 12.89 12.43 11.60 25.32 20.75 44.59 Other expenses 1 I i .4 I 87.42 92.13 198.83 162.80 344.98 Total expenses 1'221.63 1'115.06 974.53 2,336.69 1'846.34 3'857.41 Ill Profit/(loss) before exceptional items and 55.76 20.76 41.79 76.51 83.05 171.64 tax (I-11) IV Exceptional Items (Profit)/Loss) (0.01) (0.00) (0.01) (0.03) 2.89 V Profit/(loss) af`ter exceptional item but 55.76 20.76 41.79 76.52 83.08 168.74 before tax (Ill-lv) VI Tax expense: 14.89 4.28 9.98 19.16 20.99 38.99 (1) Current tax 12.74 2.93 7.10 15.67 16.90 33.42 (2) Deferred tax 2.15 I.35 2.88 3.50 4.09 8.41 (3) Tax adjustments related to earlier years 0.00 (0.00) (0.00) (2.83) V[I Profit / (Loss) after tax (V-VI) 40.87 16.48 31.81 57.36 62.08 129.75 VIII Other Comprehensive Income 0.18 0.33 0.03 0.51 (0.19) 0.17 (i) Items that will not be reclassified to profit 0.24 0.44 0.04 0.68 (0.26) 0.23 or loss (ii) Income tax relating to items that will not (0.06) (0.I 1 ) (0.01) (0.17) 0.06 (0.06) be reclassified to profit or loss IX Total Comprehensive Income for the 41.06 16.81 31.84 57.87 61.89 129.92period (VII+VII[) X Paid-up share capital (face value Rs 1each) 78.28 78.28 78.28 78.28 78.28 78.28 XI Other Equity 1'235.02 XJI Earnings per equity share: Basic & Diluted /IVo/ ¢##wa/i'sed excap//or y7D 0.52 0.21 0.41 0.73 0.79 1.66 •igures) (in Rs.) iface valtie Rs.1 ) (refer Note 6)
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Notes 1) The above unaudited standalone financial results have been reviewed and recommended by the Audit Committee and the same has been approved by the Board of Directors in its meeting held on October 22, 2026. 2) The statutory auditors of the Company have expressed an unmodified opinion on the unaudited standalone financial results for the quarter and half year ended September 30, 2026. 3) The unaudited standalone financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015, as amended. 4) The above statement of standalone unaudited financial results for the quarter and half year ended September 30. 2026 are drawn up in accordance with the requirements of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time. 5) The Statement includes the results for the quarter ended September 30, 2026 and September 30, 2025 being the balancing figure between the unaudited figures in respect of the half year ended September 30, 2026 and September 30, 2025 respectively and the published unaudited figures for the quarter ended June 30, 2026 and June 30, 2025 of the respective financial years, prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting". 6) The Board of Directors of Company in their meeting held on August 12, 2026 have approved the sub division/ split of each equity share of face value of Rs 5/-each fully paid in to 5 equity share having face value of Rs 1/-fully paid each. The shareholder approved the sub division in Annual General Meeting (AGM) held as on September 17, 2026 and October 16, 2026, was fixed as the record date. Accordingly, the impact of sub division/ split has been considered in the computation of basic and diluted earning per share (EPS) for quarter and half year ended september 30, 2026 and comparative prior period figure have been restated retrospectively to give effect of sub division/ split in accordance with requirement of lnd AS 33- Earnings per share. 7) The company has two wholly owned subsidiaries incorporated in India, first being M/s. Bansal Steel & Power Limited and another being M/s. BWI Steel Private Limited 8) The company is engaged primarily in the business of manufacturing of steel wire and, as such, does not have any separate reportable segments in accordance with lnd AS 108 -Operating Segments. 9) The standalone financial results for the quarter and half year ended September 30, 2026 are available on the Company'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 Company are listed. 10) Figures for the periods/year are reclassified, regrouped wherever necessary to conform to current period presentation. Place: Delhi Date: October 22, 2026 ::::nGdu#fof rd of Directors Chairman and \Vhole Time Director DIN: 00255850
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E#REsffiEL..-`---`____--_---`-_--`` ` -,, gal wire ffitlusdis8 CIN: L31300DL1985PLC022737 Standalone Balance Sheet as at 30 September 2026 (All amounts are in INR crores, unless otherwise stated) Linited Particulars Notes As at As at 30 September 2026 31 March 2026 ASSETS Non-current assets (a) Property, plant and equipment (b) Capital Work in Progress (c) Intangible assets (d) Financial assets (i) Investments (ii) Loans (iii) Other Bank balances (iv) Other financial assets (e) Other non-current assets Current assets (a) lnventorjes (b) Financial assets (i) Trade receivables (ii) Cash and cash equivalents (iii) Bank balances other than (ii) above (iv) Other financial assets (c) Current Tax Assets(Net) (d) Other current assets Total Assets EQUITY AND LIABILITIES EQUITY (a) Equity share capital (b) Other equity LIABILITIES Non-current liabilities (a) Financial Liabilities (i) Borrowings (ii) Lease liabilities (b) Provisions (c) Deferred tax Liabilities (net) 693.42 176.90 0.01 99.27 46.95 0.75 4.37 17.04 651.42 181.47 0.04 99.27 46.80 0.65 4.34 8.33 1,038.70 992.32 465.77 613.03 0.36 5.55 14.68 3.01 168.66 500.38 560.97 1.72 4.85 17.80 0.24 103.37 1,271.05 1,189.33 2,309.76 2,181.65 78.28 78.28 1,292.89 1,235.02 1,371.16 1,313.30 104.90 0.49 6.19 23.82 114.75 0.74 5.78 20 . 1 5 135.39 141.42
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Current liabilities (a) Financial Liabilities (i) Borrowings (ii) Lease liabilities (iii) Trade payables Total outstanding dues of micro enterprises and small enterprises; and Total outstanding dues of creditors other than micro enterprise and small enterprises (iv) Other financial liabilities (b) Provisions (c) Other current liabilities Total Equity and Liabilities 195.33 0.49 21.38 520.28 50.23 2.19 13.30 354.41 0.47 5.81 288.55 65.12 1.59 10.98 803.20 726.93 938.59 868.35 2,309.76 2,181.65
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__``.``...```` .111 ``.-`"' 1-- ._ BREff al w Indus CIN: L31300DL1985PLC022737 Standalone Statement of Cash Flow for the period ended 30 September 2026 (All amounts are in INR crores, unless otherwise stated) Linited Particulars Period ended Year ended 30 September 2026 31 March 2026 A Cash flow from operating activities Profit/(Loss) before tax Adjustments for: Depreciation and amortisation expenses Loss/(Profit) on Sale of property, plant and equipment and intangible assets Gain on Foreign Currency Fluctuation (PPE) Interest income on fixed deposits Finance Cost Operating Profit/(loss) before working capital changes: Movement in working capital Decrease/(Increase) in Inventories Decrease/(Increase) in trade receivables Decrease/(Increase) in other financial assets Decrease/(increase) in other current assets (Decrease)/Increase in trade payables (Decrease)/Increase in other financial liabilities (Decrease)/increase in other current Liabilities (Decrease)/Increase in provisions Cash Generated/(Utilised) in/from operating activities Income taxes paid Net Cash Generated/(Utilised) in/from operating activities (A) 8 Cash flow from investing activities Purchase of property, plant and equipment and intangible assets Decrease/(increase) in advance for capital goods Sale of property, plant and equipment and intangible assets Fund used in obtaining control of subsidiaries or other businesses Loans (given)/received back Redemption of/(investment in) deposits with banks (net) Interest received Net cash Generated/(Utilised) in/from investing activities (8) C Cash flow from financing activities Proceeds from Issuing Equity Share Repayment of borrowings Repayment of lease liability Finance Cost Net cash Generated/(Utilised) in/from financing activities (C) 76.52 25.32 (0.01 ) 0.00 (0,15) 25.57 168.74 44.59 (0.03) (0.51 ) (0.67) 44.20 127.25 256.32 34.61 (52.06) 2.90 (68.05) 247.30 (14.20) 2.32 1.69 (21.54) (116.17) (2.76) 6.64 71.98 48.19 3.27 2.27 281.75 248.19 (15.67) (30.59) 266.08 217.60 (62.92) (8.71 ) 0.21 (0.15) (0.78) 0.34 (208.24) 11.01 1.08 89.21 (0.68) 1.09 (72.02) (106.54) (168.94) (0.28) (26.21 ) 0.01 (67.67) 1.17 (44.02) (195.42) (110.51) -.
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Net increase/(decrease) in cash and cash equivalents (A+B+C) Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Notes: a. Cash and cash equivalents include: Cash on hand Balances with banks in current accounts (1.36) 0.56 1.72 1.16 0.36 1.72 As at As at 30 September 2026 31 March 2026 0.34 1.69 0.02 0.02 0.36 1.72 c. The above cash flow statement has been prepared under the "Indirect Method" as set out in Indian Accounting Standard 7 (lnd AS-7) on "Statement of Cash Flows". The accompanying notes are an integral part of the standalone financial statements.
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Prateek Gupta & Company Chartered Accountants Independent Auditor's Limited Review Report on the Consolidated Unaudited Quarterly Financial Results for the quarter ended September 30, 2026 and half year ended April 1, 2026 to September 30, 2026 Of M/s Bansal Wire Industries Limited (.the Company") pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To' The Board of Directors BANSAL WIRE INDUSTRIES LIMITED 1. We have reviewed the accompanying statement of Consolidated Unaudited Financial Results ("the Statement") of M/s. BANSAL WIRE INDUSTRIES LIMITHD ("the Parent") and its subsidiary (the Parent and its subsi.diary together referred to as "the Group") and its share of the net profit after tax and total comprehensive income for the quarter ended September 30, 2026 and for the half year ended from April 1, 2026 to September, 2026, being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 as amended ( ` the Regulation ' ), read with S EBI Circular No. CIR/CFD/CMDI/44/2019 dated March 29, 2019 (`the Circular'). 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India read with the Circular. Our responsibility is to express a conclusion on the Statement based on our reviewo 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making Ghaziabad: 7, Navyug Market, Ghaziabad, U.P.-2olooi Noida: 379, Block Ill, Ganga Shopping Complex, SectorL29, Nt)ida, U.P.-2ol3o2 Ph. : +91-1204371033 I e-mail : mail(t`/jpl.ateekgiipta.co.in
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primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended to the extent applicable. 4. The Statement includes results of following entities: S.No. Company Name Nature 1. Bansal Wire Industries Limited Parent Company 2. Bansal Steel & Power Limited Unli sted Wholly Owned Subsidiary 3. BWI Steel Private Limited Unlisted Wholly Owned Subsidiary 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors/management certification referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standard specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.
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6. The Statement includes the unaudited financial results of two subsidiaries incorporated in India, namely M/s. Bansal Steel and Power Limited and M/s. BWI Steel Private Limited. The interim financial results of M/s. BWI Steel Private Limited have been reviewed by us, while the interim financial results of M/s. Bansal Steel and Power Limited have been reviewed by another auditor, which have been included in the consolidated unaudited financial results. The interim financial results of the subsidiaries reflect total assets of Rs. 579.23 crore as at September 30, 2026 and total revenue of Rs. 440.58 crore and Rs. 831.71 crore, total net profit after tax of Rs.12.92 crore and Rs. 17.77 crore, and total comprehensive income of Rs.13.11 crore and Rs. 17.67 crore for the quarter ended September 30, 2026 and for the period from April 1, 2026 to September, 2026, respectively, and cash flows (net) of Rs. 0.30 crore for the period from April 1, 2026 to September 30, 2026 , as considered in the consolidated unaudited financial results. These interim financial results have been reviewed by other auditor whose report have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the subsidiary, is based solely on the reports of the other auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the statement is not modified in respect of above matters. For Prateek Gupta & Company Membership No.-416552 Place : Delhi Date : OA*ol+{fu ?1, 2.02iG ODIN: ash i 6 5s 2RSHTJ6 30 2tL9
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LREEE=EHFas Bansal Wire Industries LimitedCIN: L31300DL 1985PLC022737 Registered Office: F-3, Main Road, Shastri Nagar, Delhi -110052 Statement of unaudited consolidated financial results for the quarter and half year ended September 30, 2026 ` (Amount in Rs. Crore unless otherwise stated) S.No. Particulars Quarter ended Half year ended Year Ended 30-Sep-26 30-Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-26 (Unaudited) (Audited) Revenue from operations 1,308.14 1,167.89 1,055.40 2,476.03 1,994.41 4,159.79 Other Income 0.42 0.35 4.81 0.77 7.43 13.34 I Total Income 1,308.56 1,168.24 1,060.21 2,476.80 2,001,84 4,173.12 [1 EXPENSES Cost of materials consumed 1,027.78 920.88 825.30 1,948.66 1,556.27 3,248.20 Changes in inventories offinished goods,stock-in-tradeandwork-in-progress(31.26) 19.77 (22.98) (11.49) (23.85) (59.53) Employee benefits expense 54.09 46.95 48.78 101.04 87.51 183.89 Finance costs 17.73 15.47 15.73 33.20 27.77 56.43 Depreciation and amortization expense 15.49 15.20 14.88 30.70 27.28 57.18 Other expenses 152.91 123.93 127.52 276.85 225.87 477.08 Total expenses 1,236.75 1,142.20 1,009.23 2,378.95 1,900.85 3,963.26 Ill Profit/(loss) before exceptionalitemsandtax(I-[[) 71.81 26.04 50.98 97.85 100.98 209.87 IV Exceptional Items (Profit) /Loss (0.01) (0.00) (0.01) (0.03) 2.96 V Profit/(loss) after exceptional itembutbeforetax(Ill-IV)71.82 26.04 50.98 97.86 101.01 206.91 VI Tax expense: 18.91 5.58 12.66 24.49 23.41 45.97 (1) Current tax 16.66 4.43 9.94 21.08 22.42 43.94 (2) Deferred tax 2.26 1.15 2.71 3.41 0.99 4.86 (3) Tax adjustments related to earlieryears 0.00 (0.00) 0.00 (0.00) 0.00 (2.83) VII Prorit / (Loss) after tax (V-VI) 52.90 20.46 38.32 73.37 77.60 160.94 VIII Other Comprehensive Income 0.37 0.04 0.18 0.41 0.13 0.71 (i) Items that will not be reclassified toprofitorloss 0.50 0.05 0.24 0.55 0.08 0.85 (ii) Income tax relating to items that willnotbereclassifiedtoprofitorloss(0.12) (0.01) (0.06) (0.14) 0.05 (0.14) IX Total Comprehensive Income for theperiod(VII+V]II)53.28 20.50 38.50 73.77 77.73 161.65 Net Profit attributable to : Owners of the Company 52.90 20.46 38.32 73.36 77.60 160.94 Non-Controlling Interest Other Comprehensive Incomeattributableto: Owners of the Company 0.37 0.04 0.18 0.41 0.13 0.71 Non-Controlling Interest
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Total Comprehensive Incomeattributableto: Owners of the Company 53.27 20.50 38.50 73.77 77.73 161.65 Non-Controlling Interest X Paid-up share capital (face value Rs 1each) 78.28 78.28 78.28 78.28 78.28 78.28 XI Other Equity 1,352.39 XII Earnings per equity share: Basic & Diluted /IVo/ a"#wa/;.set c^-cap/./ZwYTD.figures)(inRs.)(`fdcevalueR:5`I)(referNote6)0.68 0.26 0.49 0.94 0.99 2.06 Notes 1) The above unaudited consolidated financial results for the quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 22, 2026. 2) The statutory auditors of the Parent company have expressed an unmodified opinion on the unaudited consolidated financial results for the quarter and half year ended September 30, 2026. 3) The unaudited consolidaterd financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015, as amended. The above statement of consolidated unaudited financial results for the quarter and half year ended September 30, 2026 are drawn up in accordance with the requirements of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time. 4) The company has two wholly owned subsidiaries incorporated in India, first being M/s. Bansal Steel & Power Limited and another being M/s. BWI Steel Private Limited. The management has exercised the necessary diligence to ensure that the standalone financial results of the respective companies for the relevant periods provide a true and fair view of theiraffairs. 5) The Statement includes the results for the quarter ended September 30, 2026 and September 30, 2025 being the balancing figure between the unaudited figures for the half year ended September 30, 2026 and September 30, 2025 and and the published unaudited figures for the quarter ended June 30, 2026 and June 30, 2025 of the respective financial year, prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting''. 6) The Board of Directors of Company in their meeting held on August 12, 2026 have approved the sub division/ split of each equity share of face value of Rs 5/-each fully paid in to 5 equity share having face value of Rs I /- fully paid each. The shareholder approved the sub division in Annual General Meeting (AGM) held as on September 17, 2026 and October 16, 2026, was fixed as the record date. Accordingly, the impact of sub division/ split has been considered in the computation of basic and diluted earning per share (EPS) for quarter and half year ended september 30, 2026 and comparative prior period figure have been restated retrospectively to give effect of sub division/ split in accordance with requirement of Ind AS 33- Earnings per share. 7) The group is engaged primarily in the business of manufacturing of steel wire and, as such, does not have any separate reportable segments in accordance with lnd AS 108 -Operating Segments. 8) The consolidated unaudited financial results for the quarter and half year ended September 30, 2026 are available on the Company'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 Company are listed. 9) Figures for the periods/year are reclassified, regrouped wherever necessary to confirm to current period presentation. Place: Delhi Date: October 22, 2026 For and on behalf of Board of Directors Chairman and Whole Time Director DIN: 00255850
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BA=5:±E Bansal Wire industries Linitetl CIN: L31300DL 1985PLC022737 Consolidated Balance Sheet as at 30 September 2026 (All amounts are in INR crores, unless otherwise stated) Particu lars Notes As at As at 30 September 2026 31 March 2026 ASSETS Non-current assets (a) Property, plant and equipment (b) Capital work in progress (c) Intangible assets (d) Financial assets (i) Investments (ii) Other Bank balances (iii) Other financial assets (e) Other non-current assets Current assets (a) Inventories (b) Financial assets (i) Trade receivables (ii) Cash and cash equivalents (iii) Bank balances other than (ii) above (iv) Other financial assets (c) Current Tax Assets(Net) (d) Othercurrentassets Total Assets EQUITY AND LIABILITIES Equity (a) Equityshare capital (b) Otherequity Equity attributable to the owners of the company Non-Controlling Interest Total Equity LIABILITIES Non-current liabilities (a) Financial Liabilities (i) Borrowings (ii) Lease liabilities (ii) Other financial liabilities (b) Provisions (c) Deferred tax Liabilities (net) 884.13 198.07 0.05 1.28 2.43 4.43 17.49 830.69 213.65 0.08 1.23 2.30 4.40 8.66 1,107.88 1,061.01 648.84 652 .10 0.96 5.55 20.61 8.27 182.08 707.85 594.25 2.10 4.85 24.33 5.49 116.98 1,518.42 1,455.85 2,626.30 2,516.85 78.28 78.28 1,426.17 1,352.39 1,504.45 1,430.67 1,504.45 1,430.67 112.66 1.37 25.20 10.04 29.93 124.95 1.75 34.62 8.96 26.38
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Current liabilities (a) Financial Liabilities (i) Borrowings (ii) Lease liabilities (ii) Trade payables Total outstanding dues of micro enterprises and small enterprises; and Total outstanding dues of creditors other than micro enterprise and small enterprises (iii) Other financial liabilities (b) Provisons (c) Current tax liabilities (net) (d) Other current liabilities Total Equity and Liabilities 220.70 0.74 24.43 603.15 72.88 2.37 0.51 17.88 4;2:I .2:I 0.70 9.06 359.46 77.59 1.74 0.50 13.21 942.66 889. 53 1,121.85 1,086.18 2,626.30 2,516.85
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HREERE]mBansal wire mdustrieg Ifinit€d CIN: L31300DL 1985PLC022737 Consolidated Statement of Cash Flow for the Period ended 30 September 2026 (All amounts are in INR crores, unless othervise stated) Particulars Period ended Year ended 30 September 2026 31 March 2026 A Cash flow from operating activities Profit before tax Adjustments for: Depreciation and amortisation expense Loss/(Profit) Sale of property, plant and equipment and intangible assets Gain on Foreign Currency Fluctuation (PPE) Profit on Sale of Share Interest income on fixed deposits Finance Cost Operating profit/(loss) before working capital changes: Movement in working capital Decrease/(Increase) in Inventories Decrease/(Increase) in trade receivables Decrease/(Increase) in other financial assets Decrease/(increase) in other current assets (Decrease)/Increase in trade payables (Decrease)/Increase in other financial liabilities (Decrease)/increase in other current and non- current liabilities (Decrease)/Increase in provisions Cash generated/(utilised) in operating activities Income taxes paid Net cash generated/(utilised) in operating activities (A) 8 Cash flow from investing activities Purchase of property, plant and equipment and intangible assets (Increase)/decrease in advance for capital goods (Decrease)/Increase jn other financial liabilities-Non current Sale of property, plant and equipment and intangible assets Redemption of/(investment in) deposits with banks (net) I nterest received Net cash generated/(utilised) in investing activities (8) 97.86 30.70 (0.01 ) 0.00 (0.20) 33.20 206.91 57.18 (0.05) (0.51 ) (0.75) 56.43 161.54 319.21 59.01 (57.85) 3.49 (67.87) 259.07 (4.02) 4.67 2.21 (69.34) (118.66) (3.00) 5.56 181.27 52.40 3.39 3.36 360.25 374.19 (21.08) (41.11) 339.16 333.08 (69.12) (8.83) (9.42) 0.59 (0.82) 0.39 (232.53) 11.64 (4.44) 2.25 (1.10) 1.17 (87.21) (223.01)
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C Cash flow from financing activities Proceeds from Issuing Equity Share Proceeds from borrowings Repayment of lease liability Finance Cost Net cash generated/(utilised) from financing activities (C) Net increase/(decrease) in cash and cash equivalents (A+B+C) Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year a. Cash and cash equivalents include Cash on hand Balances with banks in current accounts (218.86) (0.44) (33.79) 0.01 (55.83) 2.44 (56.28) (253.09) (109.67) (1.13) 0.40 2.10 1.70 0.96 2.10 As at As at 30 September 2026 31 March 2026 0.52 1.87 0.44 0.22 0.96 2.10 b. The above cash flow statement has been prepared under the "Indirect Method" as set out in Indian Accounting The accompanying notes are an integral part of the consolidated financial statements.