Integrated Filing — IndAS



General information about company
Scrip Code 544258
NSE Symbol WCIL
MSEI Symbol NOTLISTED
ISIN INE0CJF01024
Name of company WESTERN CARRIERS (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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-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 Single segment
Description of single segment LOGISTICS AND ALLIED SERVICES
Start date and time of board meeting 14-Aug-2025   14:30:00
End date and time of board meeting 14-Aug-2025   16:10:00
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
There is no default on loans and the Company has not issued any Debt Securities.



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 4158180000
Other income 41690000
Total income 4199870000
2 Expenses
(a) Cost of materials consumed 0
(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 146740000
(e) Finance costs 45320000
(f) Depreciation, depletion and amortisation expense 57440000
(f) Other Expenses
1 Operational expenses 3650330000 3650330000
2 Other expenses 153140000 153140000
Total other expenses 3803470000
Total expenses 4052970000
3 Total profit before exceptional items and tax 146900000
4 Exceptional items 0
5 Total profit before tax 146900000
6 Tax expense
7 Current tax 40870000
8 Deferred tax -1810000
9 Total tax expenses 39060000
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 107840000
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 107840000
17 Other comprehensive income net of taxes -8310000
18 Total Comprehensive Income for the period 99530000
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 509780000
Face value of equity share capital 5
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 1.06
Diluted earnings (loss) per share from continuing operations 1.06
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 1.06
Diluted earnings (loss) per share from continuing and discontinued operations 1.06
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) Notes n1.The statement of standalone unaudited financial results for the quarter ended June 30, 2025 Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 14, 2025. n n2.The Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 interim Financial Reporting Ind AS 34, prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. n n3.The Company is primarily engaged in business of logistics and allied services to various customers in India and is a major logistics service provider. The Board of directors which has been identified as the Chief Operating Decision Maker reviews the performance of the Company as a single operating segment in accordance with Ind AS108 Operating Segments notified pursuant to the Companies Indian Accounting Standard Rules 2015. Accordingly, no separate segment information has been furnished herewith. n n4.The Company completed its Initial Public Offer of 28,655,813 equity shares of face value of Rs. 5 each at an issue price of Rs. 172 per share including a share premium of Rs. 167 per share out of which 23,255,813 equity shares were issued and subscribed. The issue comprised of a fresh issue of 23,255,813 equity shares aggregating to Rs. 4000.00 million and offer for sale of 5,400,000 equity shares by selling shareholders aggregating to Rs. 928.80 millions. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited and BSE Limited on September 24, 2024. n nThe total offer expenses were estimated to be Rs. 456.52 millions inclusive of taxes. Out of the total expenses Rs. 85.90 millions inclusive of taxes is to be borne by selling shareholders n n nNet proceeds of Rs. 1,446.27 millions which were unutilised as at June 30, 2025 were temporarily invested fixed deposit account with scheduled commercial banks. n n5.The financial information of the Company for the corresponding quarter ended June 30, 2025 included in these audited standalone financial results have been subject to review by the statutory auditors. However the management has exercised necessary due diligence to ensure that the unaudited standalone financial results for such period provide a true and fair view of the Company's affairs. Further, the figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31,2025 and the published reviewed year to date figures up to and for the nine months ended December 31, 2024. n n6.The audited standalone financial results for the quarter and year ended June 30, 2025 are available on the Company website



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)
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the employees defined benefit plans -11110000 -11110000
Total Amount of items that will not be reclassified to profit and loss -11110000
2 Income tax relating to items that will not be reclassified to profit or loss -2800000
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
5 Total Other comprehensive income -8310000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 20-Sep-2024
Amount Raised 4000000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL RATINGS 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 NOT APPLICABLE
Comments of the Audit Committee after review NOT APPLICABLE
Comments of the auditors, if any NOT APPLICABLE
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 Prepayment or scheduled repayment of a portion of certain outstanding borrowings availed by Company NOT APPLICABLE 1635000000 0 1635000000 0
2 Funding of capital expenditure requirements of Company towards purchase of i.commercial vehicles ii. 40 feet specialised containers and 20 feet normal shipping containers and iii reach stackers NOT APPLICABLE 1517100000 0 1238170000 0
3 General corporate purposes NOT APPLICABLE 477280000 0 208100000 0


Signatory Details
Name of signatory RAJENDRA SETHIA
Designation of person Managing Director
Place KOLKATA
Date 14-Aug-2025