Integrated Filing — IndAS



General information about company
Scrip Code 590073
NSE Symbol WHEELS
MSEI Symbol NOTLISTED
ISIN INE715A01015
Name of company Wheels 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-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 05-Aug-2025   11:30:00
End date and time of board meeting 05-Aug-2025   13:30:00
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 12655000000
Other income 31100000
Total income 12686100000
2 Expenses
(a) Cost of materials consumed 8413100000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 318200000
(d) Employee benefit expense 1401100000
(e) Finance costs 307300000
(f) Depreciation, depletion and amortisation expense 264600000
(f) Other Expenses
1 Other Expenses 1586100000 1586100000
Total other expenses 1586100000
Total expenses 12290400000
3 Total profit before exceptional items and tax 395700000
4 Exceptional items 0
5 Total profit before tax 395700000
6 Tax expense
7 Current tax 94100000
8 Deferred tax 9600000
9 Total tax expenses 103700000
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 292000000
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 13900000
16 Total profit (loss) for period 305900000
17 Other comprehensive income net of taxes -15800000
18 Total Comprehensive Income for the period 290100000
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 244300000
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 12.23
Diluted earnings (loss) per share from continuing operations 12.23
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 12.23
Diluted earnings (loss) per share from continuing and discontinued operations 12.23
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 Automotive 10773200000 10773200000
2 Industrial 1881800000 1881800000
Total Segment Revenue 12655000000
Less: Inter segment revenue 0 0
Revenue from operations 12655000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automotive 695100000 695100000
2 Industrial 21800000 21800000
Total Profit before tax 716900000
i. Finance cost 307300000 307300000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 409600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automotive 24533800000 24533800000
2 Industrial 7387900000 7387900000
Total Segment Asset 31921700000 31921700000
Un-allocable Assets 535100000 535100000
Net Segment Asset 32456800000 32456800000
4 Segment Liabilities
Segment Liabilities
1 Automotive 12631800000 12631800000
2 Industrial 1707700000 1707700000
Total Segment Liabilities 14339500000 14339500000
Un-allocable Liabilities 8503000000 8503000000
Net Segment Liabilities 22842500000 22842500000
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
1 Items that will not be reclassified to profit and loss -21100000 -21100000
Total Amount of items that will not be reclassified to profit and loss -21100000
2 Income tax relating to items that will not be reclassified to profit or loss -5300000
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 -15800000