Integrated Filing — IndAS



General information about company
Scrip Code 504220
NSE Symbol WSI
MSEI Symbol NOTLISTED
ISIN INE100D01014
Name of company W S Industries (I) 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-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 Single segment
Description of single segment Not applicable
Start date and time of board meeting 07-Aug-2025   16:55:00
End date and time of board meeting 07-Aug-2025   17:35:00
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 260500000
Other income 7600000
Total income 268100000
2 Expenses
(a) Cost of materials consumed 88100000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 14000000
(e) Finance costs 21600000
(f) Depreciation, depletion and amortisation expense 4400000
(f) Other Expenses
1 Construction and other operating expenses 115900000 115900000
2 Other Expenses 9500000 9500000
Total other expenses 125400000
Total expenses 253500000
3 Total profit before exceptional items and tax 14600000
4 Exceptional items 3200000
5 Total profit before tax 17800000
6 Tax expense
7 Current tax 600000
8 Deferred tax 3600000
9 Total tax expenses 4200000
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 13600000
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 13600000
17 Other comprehensive income net of taxes 100000
18 Total Comprehensive Income for the period 13700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 14400000
Total profit or loss, attributable to non-controlling interests -800000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 14500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -800000
21 Details of equity share capital
Paid-up equity share capital 633800000
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 0.19
Diluted earnings (loss) per share from continuing operations 0.19
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 0.19
Diluted earnings (loss) per share from continuing and discontinued operations 0.19
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 above unaudited results were reviewed by the Audit Committee on 6th August 2025, approved and taken on record by the respective Board at its meeting held on 7th August 2025, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. 2.The Group financial results for the Quarter ended 30th June 2025 are prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Section 133 of the companies Act, 2013 read with relevant Rules issued thereunder. 3.The group continues to prepare its Accounts and the Statement of Unaudited financial results on a ‘going concern’ basis of accounting. 4.During the FY 2023-24 the Holding Company had claimed a long-term capital gain exemption under Section 47 of the Income Tax Act 1961 in respect of the transfer of its land to one of its wholly owned subsidiaries. However during the previous financial year with the induction of a new investor into the subsidiary the said relationship as a wholly owned subsidiary ceased to exist. Consequently the previously exempted capital gain became taxable. As a result the Holding Company has recognized a capital gain tax liability amounting to Rs 16.90 Crores in the previous financial year. 5.During the financial year 2022-23 long outstanding overseas creditors and debtors with credit balances pertaining to the discontinued Electro-porcelain products division and continuing business of turnkey projects from erstwhile operations amounting to Rs. 5.55 Crores have been written back. 6.The Consolidated financial statements relate to W.S. Industries (India) Limited (the Parent Company), and its Subsidiary Companies. The Parent Company with its subsidiaries constitute the Group. 7.During the current quarter, an amount of Rs. 0.32 crores previously written off as bad debts pertaining to the Turnkey Business Project Unit was recovered by the Holding Company. 8.The Subsidiary Companies considered in the consolidated financial statements are WSI-P&C Verticals Private Limited and WSI Falcon Infra Projects Private Limited (formerly WS Insulators Private Limited), whose country of incorporation are in India and the percentage of voting power by W.S. Industries (India) limited are 100 percent and 51 percent respectively. 9. The Group is not required to provide Segment Reporting under the criteria specified in IND AS 108. 10.During the previous financial year on account of Investment from Prestige Exora Business park Limited on 30th December 2024 in WSI Falcon Infra Projects Private Limited, percentage of holding of WS Industries (India) Limited in subsidiary is reduced to 51 percent from 100 percent n11.Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications. 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Remeasurement of Defined Benefits 100000 100000
Total Amount of items that will not be reclassified to profit and loss 100000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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 100000