| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 11-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-11-2025 11:30:00 |
| End date and time of board meeting | 11-11-2025 17:30:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 78,392.00 | 1,62,897.00 | |
| Other income | 1,934.00 | 4,491.00 | |
| Total income | 80,326.00 | 1,67,388.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 13,896.00 | 24,883.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 5,613.00 | 10,765.00 |
| (e) | Finance costs | 5,254.00 | 9,408.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,333.00 | 2,479.00 |
| (f) | Other Expenses | ||
| 1 | Construction expenses | 39,654.00 | 87,379.00 |
| 2 | Other Expenses | 1,992.00 | 4,415.00 |
| Total other expenses | 41,646.00 | 91,794.00 | |
| Total expenses | 67,742.00 | 1,39,329.00 | |
| 3 | Total profit before exceptional items and tax | 12,584.00 | 28,059.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 12,584.00 | 28,059.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,005.00 | 7,200.00 |
| 8 | Deferred tax | 4.00 | (182.00) |
| 9 | Total tax expenses | 3,009.00 | 7,018.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 9,575.00 | 21,041.00 |
| 12 | Profit (loss) from discontinued operations before tax | 252.00 | (1,005.00) |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 252.00 | (1,005.00) |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | (19.00) | (111.00) |
| 16 | Total profit (loss) for period | 9,808.00 | 19,925.00 |
| 17 | Other comprehensive income net of taxes | 141.00 | 95.00 |
| 18 | Total Comprehensive Income for the period | 9,949.00 | 20,020.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 9,041.00 | 18,117.00 | |
| Total profit or loss, attributable to non-controlling interests | 767.00 | 1,808.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 9,182.00 | 18,212.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 767.00 | 1,808.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 13,671.00 | 13,671.00 | |
| Face value of equity share capital | 10 | 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 | 6.43 | 13.99 | |
| Diluted earnings (loss) per share from continuing operations | 6.35 | 13.82 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0.18 | -0.74 | |
| Diluted earnings (loss) per share from discontinued operations | 0.18 | -0.73 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 6.61 | 13.25 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 6.53 | 13.09 | |
| 24 | Debt equity ratio | 0.72 | 0.72 |
| 25 | Debt service coverage ratio | 4.02 | 4.31 |
| 26 | Interest service coverage ratio | 3.39 | 3.97 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Diluted EPS from discontinued operations for the six months ended 30 September 2025 is Rs (0.73), 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. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 17,214.00 | |
| Capital work-in-progress | 655.00 | |
| Investment property | ||
| Goodwill | 8,341.00 | |
| Other intangible assets | 4,359.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | 30,834.00 | |
| Non-current financial assets | ||
| Non-current investments | 9.00 | |
| Trade receivables, non-current | 1,96,514.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 1,478.00 | |
| Total non-current financial assets | 1,98,001.00 | |
| Deferred tax assets (net) | 2,818.00 | |
| Other non-current assets | 20,661.00 | |
| Total non-current assets | 2,82,883.00 | |
| 2 | Current assets | |
| Inventories | 15,576.00 | |
| Current financial asset | ||
| Current investments | 78,143.00 | |
| Trade receivables, current | 14,926.00 | |
| Cash and cash equivalents | 8,935.00 | |
| Bank balance other than cash and cash equivalents | 12,915.00 | |
| Loans, current | 13.00 | |
| Other current financial assets | 9,732.00 | |
| Total current financial assets | 1,24,664.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 1,97,026.00 | |
| Total current assets | 3,37,266.00 | |
| 3 | Non-current assets classified as held for sale | 18,588.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 6,38,737.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 13,671.00 | |
| Other equity | 2,54,472.00 | |
| Total equity attributable to owners of parent | 2,68,143.00 | |
| Non controlling interest | 18,863.00 | |
| Total equity | 2,87,006.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 1,58,214.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 908.00 | |
| Total Trade payable | 908.00 | |
| Other non-current financial liabilities | 620.00 | |
| Total non-current financial liabilities | 1,59,742.00 | |
| Provisions, non-current | 5,348.00 | |
| Deferred tax liabilities (net) | 5,865.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 0.00 | |
| Total non-current liabilities | 1,70,955.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 34,580.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 20,068.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 60,391.00 | |
| Total Trade payable | 80,459.00 | |
| Other current financial liabilities | 2,213.00 | |
| Total current financial liabilities | 1,17,252.00 | |
| Other current liabilities | 62,565.00 | |
| Provisions, current | 514.00 | |
| Current tax liabilities (Net) | 445.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,80,776.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 3,51,731.00 | |
| Total equity and liabilites | 6,38,737.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Transport | 35,723.00 | 67,379.00 | ||||
| 2 | Water | 21,170.00 | 52,194.00 | ||||
| 3 | Tunneling and Rehabilitation | 21,499.00 | 43,324.00 | ||||
| Total Segment Revenue | 78,392.00 | 1,62,897.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 78,392.00 | 1,62,897.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Transport | 9,458.00 | 17,355.00 | ||||
| 2 | Water | 5,924.00 | 14,664.00 | ||||
| 3 | Tunneling and Rehabilitation | 4,434.00 | 8,892.00 | ||||
| Total Profit before tax | 19,816.00 | 40,911.00 | |||||
| i. Finance cost | 5,294.00 | 9,408.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,705.00 | 4,560.00 | |||||
| Profit before tax | 12,817.00 | 26,943.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Transport | 2,77,043.00 | 2,77,043.00 | ||||
| 2 | Water | 1,21,833.00 | 1,21,833.00 | ||||
| 3 | Tunneling and Rehabilitation | 81,105.00 | 81,105.00 | ||||
| Total Segment Asset | 4,79,981.00 | 4,79,981.00 | |||||
| Un-allocable Assets | 1,58,756.00 | 1,58,756.00 | |||||
| Net Segment Asset | 6,38,737.00 | 6,38,737.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Transport | 51,086.00 | 51,086.00 | ||||
| 2 | Water | 55,898.00 | 55,898.00 | ||||
| 3 | Tunneling and Rehabilitation | 43,255.00 | 43,255.00 | ||||
| Total Segment Liabilities | 1,50,239.00 | 1,50,239.00 | |||||
| Un-allocable Liabilities | 2,01,492.00 | 2,01,492.00 | |||||
| Net Segment Liabilities | 3,51,731.00 | 3,51,731.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Item that will not be reclassified to profit and loss (net of tax) | 14100000 | 9500000 |
| Total Amount of items that will not be reclassified to profit and loss | 141.00 | 95.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 141.00 | 95.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 28,059.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 9,408.00 | |||||
| Adjustments for decrease (increase) in inventories | 688.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 12,824.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | (30,543.00) | |||||
| Adjustments for decrease (increase) in other current assets | (6,076.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 256.00 | |||||
| Adjustments for other financial assets, non-current | 45.00 | |||||
| Adjustments for other financial assets, current | (1,034.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (4,280.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (4,174.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (146.00) | |||||
| Adjustments for depreciation and amortisation expense | 2,479.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (17.00) | |||||
| Adjustments for provisions, non-current | 41.00 | |||||
| Adjustments for other financial liabilities, current | (710.00) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 3.00 | |||||
| Adjustments for interest income | 9,121.00 | |||||
| Adjustments for share-based payments | 157.00 | |||||
| Adjustments for fair value losses (gains) | (2,704.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (21.00) | |||||
| Other adjustments to reconcile profit (loss) | 469.00 | |||||
| Other adjustments for non-cash items | (12.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (32,474.00) | |||||
| Net cash flows from (used in) operations | (4,415.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 6,330.00 | |||||
| Other inflows (outflows) of cash | (31,369.00) | |||||
| Net cash flows from (used in) operating activities | (42,114.00) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | (1,033.00) | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 39.00 | |||||
| Purchase of property, plant and equipment | 2,029.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | (483.00) | |||||
| Dividends received | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (28,477.00) | |||||
| Net cash flows from (used in) investing activities | (29,917.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 43,609.00 | |||||
| Repayments of borrowings | 664.00 | |||||
| Payments of lease liabilities | 406.00 | |||||
| Dividends paid | 4,101.00 | |||||
| Interest paid | 8,704.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 4.00 | |||||
| Net cash flows from (used in) financing activities | 29,738.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (42,293.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (42,293.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 51,228.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 8,935.00 | |||||