Integrated Filing — IndAS



General information about company
Scrip Code 543449
NSE Symbol WEL
MSEI Symbol NOTLISTED
ISIN INE02WG01024
Name of company Wonder Electricals 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-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 Manufacturing of Fans
Start date and time of board meeting 12-Aug-2025   11:30:00
End date and time of board meeting 12-Aug-2025   12:32:00
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 1547388000
Other income 117000
Total income 1547505000
2 Expenses
(a) Cost of materials consumed 1359949000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -29005000
(d) Employee benefit expense 104532000
(e) Finance costs 19091000
(f) Depreciation, depletion and amortisation expense 17180000
(f) Other Expenses
1 Administrative and selling Expenses 14639000 14639000
2 Manufacturing Expenses 46311000 46311000
Total other expenses 60950000
Total expenses 1532697000
3 Total profit before exceptional items and tax 14808000
4 Exceptional items 0
5 Total profit before tax 14808000
6 Tax expense
7 Current tax 3367000
8 Deferred tax 372000
9 Total tax expenses 3739000
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 11069000
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 11069000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 11069000
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 134008000
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 0.08
Diluted earnings (loss) per share from continuing operations 0.08
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 0.08
Diluted earnings (loss) per share from continuing and discontinued operations 0.08
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.tThe above Unaudited financial results of the Group for the quarter ended June 30, 2025 have been reviewed by the Audit Committee & thereafter approved and taken on record by the Board of Directors at their Meeting held on 12th August, 2025. These financial results are prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) (Ind AS) as prescribed under Section 133 of the Companies Act., 2013 and other recognised accounting practices and policies to the extent applicable. n n2.tThe Statutory Auditors of the Group have carried out “Limited Review” of the above unaudited financial results for the quarter ended June 30, 2025. The Statutory Auditors have expressed an unqualified/unmodified audit opinion on these financials results. n n3.tThe requirement of “Segment Reporting” is not applicable on Company as it is engaged in a single business segment of manufacturing of electrical goods. n n4.tThe figures for the quarter ended 31st March’2025 are balancing figures between the audited financial figures in respect of the full financial year ended 31st March 2025 and the published unaudited year to date figures up to quarter ended 31st December 2024, of the previous financial year, which were subject to limited review. n n5.tDuring the year Company has established a Limited Liability Partnership Firm namely Integrated Motion & Control LLP on 02.04.2025. Company has 51% shareholding in the LLP. LLP will have manufacturing unit in SIDCUL, Haridwar. LLP will manufacture PCB card to be used in ceiling fan and other electronic products. However, up to 30th June, operations of said LLP have not been started, therefore, there is no change in the results of standalone and consolidated for the period as there are no figures for consolidation. n n6.tThe figures of the previous year/ period have been reworked, regrouped, rearranged, restated and reclassified whenever necessary to correspond to the figures of the current reporting period. 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
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 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 0