Integrated Filing — IndAS



General information about company
Scrip Code 505412
NSE Symbol WENDT
MSEI Symbol NOTLISTED
ISIN INE274C01019
Name of company Wendt (India) Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 21-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 21-Jul-2025   12:30:00
End date and time of board meeting 21-Jul-2025   14:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 471200000
Other income 15500000
Total income 486700000
2 Expenses
(a) Cost of materials consumed 168600000
(b) Purchases of stock-in-trade 6600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -29300000
(d) Employee benefit expense 106600000
(e) Finance costs 100000
(f) Depreciation, depletion and amortisation expense 33600000
(f) Other Expenses
1 Other expenses 134500000 134500000
Total other expenses 134500000
Total expenses 420700000
3 Total profit before exceptional items and tax 66000000
4 Exceptional items 0
5 Total profit before tax 66000000
6 Tax expense
7 Current tax 17900000
8 Deferred tax -1400000
9 Total tax expenses 16500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 49500000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 49500000
17 Other comprehensive income net of taxes -1300000
18 Total Comprehensive Income for the period 48200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 20000000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 24.76
Diluted earnings (loss) per share from continuing operations 24.76
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 24.76
Diluted earnings (loss) per share from continuing and discontinued operations 24.76
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1) The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2025 and the published unaudited year to date figures up to the third quarter of the respective financial year which were subjected to review by the statutory auditors.ttttt n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Super Abrasives 359600000 359600000
2 Machine and Accessories 43300000 43300000
3 Precision Products 64900000 64900000
Total Segment Revenue 467800000
Less: Inter segment revenue 2900000 2900000
Revenue from operations 464900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Super Abrasives 65500000 65500000
2 Machine and Accessories -19000000 -19000000
3 Precision Products 6900000 6900000
Total Profit before tax 53400000
i. Finance cost 100000 100000
ii. Other Unallocable Expenditure net off Unallocable income -12700000 -12700000
Profit before tax 66000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Super Abrasives 1268700000 1268700000
2 Machine and Accessories 402200000 402200000
3 Precision Products 307400000 307400000
Total Segment Asset 1978300000 1978300000
Un-allocable Assets 651900000 651900000
Net Segment Asset 2630200000 2630200000
4 Segment Liabilities
Segment Liabilities
1 Super Abrasives 0 0
2 Machine and Accessories 0 0
3 Precision Products 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 384500000 384500000
Net Segment Liabilities 384500000 384500000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1) a) The Company is organised into three business segments, namely :ttttt n i) Super Abrasives, ii) Machines and Accessories and iii) Precision Products.ttttt n b) Assets other than property, plant and equipment, inventory and trade receivables, and liabilities are not identifiable to any reportable segment, as these are used interchangeably between segments. ttttt n2) The above Unaudited Standalone Financial Results, after being reviewed by the Audit Committee, were taken on record by the Board of Directors at their meeting held on July 21, 2025 and was subjected to limited review by the Statutory Auditors of the Company.ttttt n



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit obligation -1800000 -1800000
Total Amount of items that will not be reclassified to profit and loss -1800000
2 Income tax relating to items that will not be reclassified to profit or loss -500000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -1300000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0