What was filed
On 16 July 2026, Polycab India Limited filed its unaudited interim condensed standalone and consolidated financial statements for the quarter ended 30 June 2026, together with the auditors' review reports, as approved by the Board the same day. The statements were reviewed by B S R & Co. LLP.
Beyond the headline income and profit figures, the filing carries three notes worth a reader's attention: a comparison-period restatement, a large dividend paid during the quarter, and a new environmental compliance obligation whose financial impact the company says it cannot yet estimate.
How the quarter looked
On a consolidated basis, revenue from operations and profit for the period both rose over the corresponding quarter a year earlier, with growth concentrated in the Wires & Cables segment. The filing's segment note shows Wires & Cables as the dominant contributor to both revenue and segment results, alongside the FMEG and EPC businesses.
The standalone statements tell a similar story. The filing also notes that finance costs and inventory both increased over the year, and that acceptances — amounts payable to banks under letter-of-credit and vendor-financing arrangements — stood higher than at 31 March 2026.
Restatement, dividend and a new EPR obligation
The prior-year comparison is not like-for-like. Per note 23, Uniglobus Electricals and Electronics Private Limited was amalgamated with Polycab effective 27 March 2026, with an appointed date of 1 April 2025. Accounted for under the pooling-of-interest method, this restated the June 2025 standalone numbers, with total income restated up 0.30% and profit before tax down 0.45%.
During the quarter, the company paid a final dividend of ₹47 per equity share, approved at the 30 June 2026 AGM. Separately, the EPR note flags Extended Producer Responsibility obligations for recycling of non-ferrous metal scrap, effective 1 April 2026, under new rules. Because the CPCB registration portal and the pricing and trading mechanism for EPR certificates are not yet notified, the company states it is currently unable to reliably estimate the potential impact.