Integrated Filing — IndAS



General information about company
Scrip Code 532553
NSE Symbol WELENT
MSEI Symbol NOTLISTED
ISIN INE625G01013
Name of company WELSPUN ENTERPRISES 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 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 06-Aug-2025   10:30:00
End date and time of board meeting 06-Aug-2025   14:45:00
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 8450500000
Other income 255700000
Total income 8706200000
2 Expenses
(a) Cost of materials consumed 1098700000
(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 515200000
(e) Finance costs 415400000
(f) Depreciation, depletion and amortisation expense 114600000
(f) Other Expenses
1 Construction expenses 4772500000 4772500000
2 Other Expenses 242300000 242300000
Total other expenses 5014800000
Total expenses 7158700000
3 Total profit before exceptional items and tax 1547500000
4 Exceptional items 0
5 Total profit before tax 1547500000
6 Tax expense
7 Current tax 419500000
8 Deferred tax -18600000
9 Total tax expenses 400900000
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 1146600000
12 Profit (loss) from discontinued operations before tax -125700000
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax -125700000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -9200000
16 Total profit (loss) for period 1011700000
17 Other comprehensive income net of taxes -4600000
18 Total Comprehensive Income for the period 1007100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 907600000
Total profit or loss, attributable to non-controlling interests 104100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 903000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 104100000
21 Details of equity share capital
Paid-up equity share capital 1367100000
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 7.56
Diluted earnings (loss) per share from continuing operations 7.46
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.92
Diluted earnings (loss) per share from discontinued operations -0.92
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.64
Diluted earnings (loss) per share from continuing and discontinued operations 6.54
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) Diluted EPS from discontinued operations for the quarter ended 30 June 2025 is Rs (0.91), which is reported in the XBRL. However, it is anti-dilutive, and hence in the results submitted to BSE and NSE the Basic EPS is reported for Diluted EPS.



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 Transport 3165600000 3165600000
2 Water 3102400000 3102400000
3 Tunneling and Rehabilitation 2182500000 2182500000
Total Segment Revenue 8450500000
Less: Inter segment revenue 0 0
Revenue from operations 8450500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Transport 789700000 789700000
2 Water 874000000 874000000
3 Tunneling and Rehabilitation 445800000 445800000
Total Profit before tax 2109500000
i. Finance cost 415400000 415400000
ii. Other Unallocable Expenditure net off Unallocable income 155800000 155800000
Profit before tax 1538300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Transport 25872500000 25872500000
2 Water 11952600000 11952600000
3 Tunneling and Rehabilitation 7334700000 7334700000
Total Segment Asset 45159800000 45159800000
Un-allocable Assets 16154000000 16154000000
Net Segment Asset 61313800000 61313800000
4 Segment Liabilities
Segment Liabilities
1 Transport 5212800000 5212800000
2 Water 5970000000 5970000000
3 Tunneling and Rehabilitation 4075100000 4075100000
Total Segment Liabilities 15257900000 15257900000
Un-allocable Liabilities 17948400000 17948400000
Net Segment Liabilities 33206300000 33206300000
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 (net of tax) -4600000 -4600000
Total Amount of items that will not be reclassified to profit and loss -4600000
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 -4600000