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 Consolidated
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



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 Consolidated
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 521700000
Other income 17000000
Total income 538700000
2 Expenses
(a) Cost of materials consumed 168600000
(b) Purchases of stock-in-trade 52100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -36900000
(d) Employee benefit expense 121900000
(e) Finance costs 100000
(f) Depreciation, depletion and amortisation expense 34400000
(f) Other Expenses
1 Other expenses 143200000 143200000
Total other expenses 143200000
Total expenses 483400000
3 Total profit before exceptional items and tax 55300000
4 Exceptional items 0
5 Total profit before tax 55300000
6 Tax expense
7 Current tax 19100000
8 Deferred tax -1600000
9 Total tax expenses 17500000
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 37800000
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 37800000
17 Other comprehensive income net of taxes 12000000
18 Total Comprehensive Income for the period 49800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 18.93
Diluted earnings (loss) per share from continuing operations 18.93
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 18.93
Diluted earnings (loss) per share from continuing and discontinued operations 18.93
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.



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Super Abrasives 360900000 360900000
2 Machine and Accessories 43300000 43300000
3 Precision Products 64900000 64900000
4 Others 50100000 50100000
Total Segment Revenue 519200000
Less: Inter segment revenue 2900000 2900000
Revenue from operations 516300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Super Abrasives 63000000 63000000
2 Machine and Accessories -33000000 -33000000
3 Precision Products 6900000 6900000
4 Others 4400000 4400000
Total Profit before tax 41300000
i. Finance cost 100000 100000
ii. Other Unallocable Expenditure net off Unallocable income -14100000 -14100000
Profit before tax 55300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Super Abrasives 1287400000 1287400000
2 Machine and Accessories 402200000 402200000
3 Precision Products 307400000 307400000
4 Others 76500000 76500000
Total Segment Asset 2073500000 2073500000
Un-allocable Assets 834000000 834000000
Net Segment Asset 2907500000 2907500000
4 Segment Liabilities
Segment Liabilities
1 Super Abrasives 0 0
2 Machine and Accessories 0 0
3 Precision Products 0 0
4 Others 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 420800000 420800000
Net Segment Liabilities 420800000 420800000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1) a) The Group is organised into four business segments, namely :tttttttt nt i) Super Abrasives, ii) Machines and Accessories, iii) Precision Products and iv) Others. Others segment includes other trading products.tttttttt nt b) Assets other than property, plant and equipment, inventory and trade receivables, and liabilities are not identifiable to any reportable segment,as as these are used interchangeably between segments.tttttttt n2) During the current quarter, the Company had set up its another wholly owned subsidiary namely Wendt Gmbh, Germany. The notarial deed regarding the incorporation of Wendt Gmbh, Germany was filed on April 9, 2025 and the subsidiary company was incorporated on July 8, 2025.tttttttt n3) The above unaudited Consolidated Financial Results include the results of the parent and its wholly owned subsidiaries namely Wendt Grinding TeTechnologies Ltd, Thailand and Wendt Gmbh, Germany.tttttttt ntttt n4) The above Unaudited Consolidated Financial Results of the Company, 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.tttttttt 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 Consolidated
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
1 Exchange differences in translating the financial statements of foreign operations 13300000 13300000
Total Amount of items that will be reclassified to profit and loss 13300000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 12000000