Purpose and Scope of the Report
Our Integrated Annual Report FY 2025-26, published annually, reflects our commitment to transparent stakeholder communication and responsible value creation. It offers a detailed overview of our financial and nonfinancial performance, showing how our strategy, governance and ESG priorities work together to promote sustainable growth.

Reporting Period

1 April 2025
to
31 March 2026

Scope and Boundary

This Integrated Report covers Polycab India Limited, along with its material subsidiaries, and operations that are instrumental in driving value creation. The report focuses on our Company's operations on a standalone basis.

Financial Reporting

Unless stated otherwise, all financial and operational information is presented on a consolidated basis in accordance with Indian Accounting Standards (Ind-AS)

Non-financial Reporting

Environmental and social data are reported primarily on a stand-alone basis, representing Polycab India Limited’s principal manufacturing facilities and corporate functions

Frameworks, Guidelines
and Standards

This Report has been prepared in accordance with applicable Indian regulations and recognised global reporting frameworks to ensure transparency, comparability and global relevance of our disclosures.

Regulatory and
Statutory References

  • The Companies Act, 2013, and applicable rules
  • Indian Accounting Standards (Ind-AS)
  • Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • National Guidelines for Responsible Business Conduct (NGRBC)
  • Secretarial Standards issued by the Institute of Company Secretaries of India

Frameworks and Global
Standards Referenced

  • Integrated Reporting Framework, now overseen by the IFRS Foundation through the ISSB (formerly developed by IIRC)
  • Global Reporting Initiative (GRI) Standards 2021
  • United Nations Sustainable Development Goals (UN SDGs)
  • Business Responsibility and Sustainability Reporting (BRSR)

Forward-looking Statement

This report includes forward-looking statements about our expected performance based on historical data and current assumptions. These projections aren't guarantees of future results and actual outcomes may differ due to external factors like market volatility, regulatory changes, industry trends, and unpredictable events. Since our assumptions may change over time, readers should view these statements as scenarios, not strict forecasts.

Board Responsibility
Statement

Our Board of Directors affirms its responsibility for the accuracy and integrity of this Integrated Report. They believe their expertise addresses all material issues and provides a balanced view of our Company’s performance and impact.

Restatements of Information

There were no restatements of previously reported information during the reporting period. Except as referred to Note No. 46 of standalone financial statement.

External Assurance

The non-financial information presented under the Business Responsibility and Sustainability Report (BRSR) framework has been independently assured by TUV India Pvt. Ltd. in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised).

  • A reasonable assurance engagement was conducted for core BRSR disclosures
  • A limited assurance engagement was carried out for the remaining ESG indicators and GRI-referenced disclosures, including all essential and applicable leadership indicators (excluding BRSR Core Indicators)