Integrated Filing — IndAS



General information about company
Scrip Code 514162
NSE Symbol WELSPUNLIV
MSEI Symbol NOTLISTED
ISIN INE192B01031
Name of company WELSPUN LIVING 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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-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 30-Jul-2025   11:30:00
End date and time of board meeting 30-Jul-2025   14:50:00
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 22605700000
Other income 289000000
Total income 22894700000
2 Expenses
(a) Cost of materials consumed 11518700000
(b) Purchases of stock-in-trade 822500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -509900000
(d) Employee benefit expense 2900000000
(e) Finance costs 424500000
(f) Depreciation, depletion and amortisation expense 878800000
(f) Other Expenses
1 Other Expenses 5620200000 5620200000
Total other expenses 5620200000
Total expenses 21654800000
3 Total profit before exceptional items and tax 1239900000
4 Exceptional items 0
5 Total profit before tax 1239900000
6 Tax expense
7 Current tax 398000000
8 Deferred tax -51100000
9 Total tax expenses 346900000
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 893000000
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 893000000
17 Other comprehensive income net of taxes 151000000
18 Total Comprehensive Income for the period 1044000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 875500000
Total profit or loss, attributable to non-controlling interests 17500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 148500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2500000
21 Details of equity share capital
Paid-up equity share capital 959100000
Face value of equity share capital 1
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 0.92
Diluted earnings (loss) per share from continuing operations 0.92
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 0.92
Diluted earnings (loss) per share from continuing and discontinued operations 0.92
24 Debt equity ratio 0.0046
25 Debt service coverage ratio 0.0287
26 Interest service coverage ratio 0.0392
27 Disclosure of notes on financial results



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 a) Home Textiles 21234600000 21234600000
2 b) Flooring 1935100000 1935100000
Total Segment Revenue 23169700000
Less: Inter segment revenue 564000000 564000000
Revenue from operations 22605700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Home Textiles 2231600000 2231600000
2 b) Flooring 161900000 161900000
Total Profit before tax 2393500000
i. Finance cost 149700000 149700000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 2243800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Home Textiles 75888600000 75888600000
2 b) Flooring 18320400000 18320400000
Total Segment Asset 94209000000 94209000000
Un-allocable Assets 9532500000 9532500000
Net Segment Asset 103741500000 103741500000
4 Segment Liabilities
Segment Liabilities
1 a) Home Textiles 36378900000 36378900000
2 b) Flooring 8565100000 8565100000
Total Segment Liabilities 44944000000 44944000000
Un-allocable Liabilities 7739900000 7739900000
Net Segment Liabilities 52683900000 52683900000
Disclosure of notes on segments



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -4200000
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 -146800000
5 Total Other comprehensive income 151000000