Integrated Filing — IndAS



General information about company
Scrip Code 507410
NSE Symbol WALCHANNAG
MSEI Symbol NOTLISTED
ISIN INE711A01022
Name of company WALCHANDNAGAR INDUSTRIES 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 14-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 Standalone
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 14-Aug-2025   15:21:00
End date and time of board meeting 14-Aug-2025   16:14:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable during the Quater. n



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 Standalone
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 494300000
Other income 45300000
Total income 539600000
2 Expenses
(a) Cost of materials consumed 248900000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -16600000
(d) Employee benefit expense 187500000
(e) Finance costs 98600000
(f) Depreciation, depletion and amortisation expense 26900000
(f) Other Expenses
1 Other Expenses 69100000 69100000
2 Sub-contracting Expenses, Processing Charges and Other Direct Costs 29100000 29100000
Total other expenses 98200000
Total expenses 643500000
3 Total profit before exceptional items and tax -103900000
4 Exceptional items 0
5 Total profit before tax -103900000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 -103900000
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 -103900000
17 Other comprehensive income net of taxes -56500000
18 Total Comprehensive Income for the period -160400000
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 134919000
Face value of equity share capital 2
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 -1.54
Diluted earnings (loss) per share from continuing operations -1.54
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 -1.54
Diluted earnings (loss) per share from continuing and discontinued operations -1.54
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above financial results have been prepared in accordance with Indian Accounting Standard as prescribed under Section 133 of the Companies Act 2013 read with Rule 3 of the Companies Indian Accounting Standard Rules 2015 and the Companies Indian Accounting Standard Amendment Rules 2021. n2. The above Financial Results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at its meeting held on August 14 2025. n3.The company is engaged in segments namely Heavy Engineering Foundry Machine shop and Others. These segments have been reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker. n4. During the Quarter the Company has recognized expense of Rs 18 lakhs under Employees Benefits Expenses under the ESOP Scheme 2020. n5. Figures for the previous periods have been regrouped reclassified where necessary to confirm to the current period classification.



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Heavy Engineering 420900000 420900000
2 Foundary and Machine Shop 20200000 20200000
3 Others 53300000 53300000
Total Segment Revenue 494400000
Less: Inter segment revenue 100000 100000
Revenue from operations 494300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Heavy Engineering 2800000 2800000
2 Foundary and Machine Shop -14900000 -14900000
3 Others 14700000 14700000
Total Profit before tax 2600000
i. Finance cost 98600000 98600000
ii. Other Unallocable Expenditure net off Unallocable income 7900000 7900000
Profit before tax -103900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Heavy Engineering 8166500000 8166500000
2 Foundary and Machine Shop 430600000 430600000
3 Others 212500000 212500000
Total Segment Asset 8809600000 8809600000
Un-allocable Assets 17400000 17400000
Net Segment Asset 8827000000 8827000000
4 Segment Liabilities
Segment Liabilities
1 Heavy Engineering 4731200000 4731200000
2 Foundary and Machine Shop 232200000 232200000
3 Others 34600000 34600000
Total Segment Liabilities 4998000000 4998000000
Un-allocable Liabilities 233900000 233900000
Net Segment Liabilities 5231900000 5231900000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of Defined Benefit Plans -56900000 -56900000
2 Income tax on above item 400000 400000
Total Amount of items that will not be reclassified to profit and loss -56500000
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 -56500000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 03-Nov-2023
Amount Raised 2475900000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To repay loan to promoter group entities by attributing or appropriating such loan towards consideration of warrants or shares NA 3159000 0 3159000 0
2 Repayment of Term Loan or Working Capital facility NA 4100000 4500000 4500000 0 No Deviation Board Resolution passed to approve the reallocation of the proceeds allocated towards the exercise of Capital Expenditure to Repayment of loans of INR 4 crore
3 Capital Expenditure Plant and Equipment Building Shades Furniture and Fixtures Computers and Office Equipment NA 10500000 8400000 4577000 0 No Deviation The company has utilized the Capital Expenditure money of INR 21 crore for repayment of loan and Working Capital
4 Working Capital NA 5000000 6700000 6090000 0 No Deviation Board Resolution passed to approve the reallocation of the proceeds allocated towards the exercise of Capital Expenditure to Working Capital of INR 17 crore
5 General Corporate Purposes NA 2000000 0 2000000 0


Signatory Details
Name of signatory Giriraj Sharan Agrawal
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 14-Aug-2025