Document Title: Bharat Wire Ropes Limited Q2 and H1 FY27 Financial Results Announcement

Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Date of Board Meeting / Approval: November 02, 2026

Audit Opinion: Clean/Unmodified (No qualifications or modifications)

Auditor's Comment: Nothing has come to our attention that causes us to believe that the accompanying Statement contains any material misstatement

Key Financial Highlights [₹ in Lakhs]

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹18,100.01 lakhs
  • Total Income: ₹18,117.20 lakhs
  • Net Profit: ₹1,744.49 lakhs
  • EPS (Basic): ₹2.54 (not annualized)
  • EPS (Diluted): ₹1.58 (not annualized)

Quarter Ended June 30, 2026:

  • Revenue from Operations: ₹13,438.61 lakhs
  • Total Income: ₹13,071.69 lakhs
  • Net Profit: ₹1,222.92 lakhs
  • EPS (Basic): ₹1.19 (not annualized)
  • EPS (Diluted): ₹1.38 (not annualized)

Quarter Ended September 30, 2025:

  • Revenue from Operations: ₹16,457.31 lakhs
  • Total Income: ₹16,478.43 lakhs
  • Net Profit: ₹2,213.83 lakhs
  • EPS (Basic): ₹2.41 (not annualized)
  • EPS (Diluted): ₹2.41 (not annualized)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹31,139.52 lakhs
  • Total Income: ₹31,188.89 lakhs
  • Net Profit: ₹2,967.40 lakhs

Half Year Ended September 30, 2025:

  • Revenue from Operations: ₹30,622.30 lakhs
  • Total Income: ₹30,666.33 lakhs
  • Net Profit: ₹3,774.33 lakhs

Expense Breakdown for Quarter Ended September 30, 2026:

  • Cost of Materials Consumed: ₹9,603.16 lakhs
  • Changes in Inventories of Finished Goods: ₹781.61 lakhs
  • Employee Benefits Expense: ₹1,989.42 lakhs
  • Finance Costs: ₹281.20 lakhs
  • Depreciation and Amortization Expense: ₹665.75 lakhs
  • Other Expenses: ₹2,350.38 lakhs
  • Total Expenses: ₹15,704.42 lakhs

Tax Expenses for Quarter Ended September 30, 2026:

  • Current Tax: ₹561.50 lakhs
  • Deferred Tax: ₹106.78 lakhs
  • Total Income Tax Expenses: ₹668.28 lakhs

Other Equity: ₹77,395.29 lakhs (as at September 30, 2026)

Cash and Cash Equivalents: ₹4.37 lakhs (as at September 30, 2026)

Paid-up Equity Share Capital: ₹6,878.30 lakhs (Face Value of ₹10 each)

Debt Position (as at September 30, 2026):

  • Non-Current Borrowings: ₹2,471.79 lakhs
  • Current Borrowings: ₹4,438.71 lakhs
  • Total Borrowings: ₹6,910.50 lakhs

Segment-wise Performance:

The Company is principally engaged in single segment viz., Manufacturing of wire & wire ropes based on nature of products, risks, return and internal business reporting system.

Corporate Actions:

Not Specified

Regulatory Disclosures:

  • The financial results were reviewed by the Audit Committee and subsequently taken on record by the Board of Directors
  • Statutory Auditor Borkar & Muzumdar conducted limited review of the financial results
  • Prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
  • Comparative figures for previous periods have been regrouped/rearranged/recast for comparability

Other Significant Information:

  • Total Assets: ₹1,02,892.50 lakhs (as at September 30, 2026)
  • Total Equity: ₹84,273.58 lakhs (as at September 30, 2026)
  • No exceptional items reported during the period
  • Cash Flow from Operating Activities (H1 FY27): ₹3,627.05 lakhs
  • Cash Flow from Investing Activities (H1 FY27): ₹(2,754.62) lakhs
  • Cash Flow from Financing Activities (H1 FY27): ₹(873.41) lakhs