| Scrip Code | 505412 |
|---|---|
| NSE Symbol | WENDT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE274C01019 |
| Name of company | Wendt (India) 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 | 21-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | 21-01-2026 11:47:00 |
| End date and time of board meeting | 21-01-2026 14:25:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 6,079.00 | 16,954.00 | |
| Other income | 135.00 | 435.00 | |
| Total income | 6,214.00 | 17,389.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,717.00 | 5,207.00 |
| (b) | Purchases of stock-in-trade | 432.00 | 1,511.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 142.00 | (479.00) |
| (d) | Employee benefit expense | 1,417.00 | 3,993.00 |
| (e) | Finance costs | 0.00 | 2.00 |
| (f) | Depreciation, depletion and amortisation expense | 363.00 | 1,063.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 1,639.00 | 4,594.00 |
| Total other expenses | 1,639.00 | 4,594.00 | |
| Total expenses | 5,710.00 | 15,891.00 | |
| 3 | Total profit before exceptional items and tax | 504.00 | 1,498.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 504.00 | 1,498.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 193.00 | 530.00 |
| 8 | Deferred tax | 13.00 | 22.00 |
| 9 | Total tax expenses | 206.00 | 552.00 |
| 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 | 298.00 | 946.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 298.00 | 946.00 |
| 17 | Other comprehensive income net of taxes | 106.00 | 338.00 |
| 18 | Total Comprehensive Income for the period | 404.00 | 1,284.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 200.00 | 200.00 | |
| 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 | 14.9 | 47.3 | |
| Diluted earnings (loss) per share from continuing operations | 14.9 | 47.3 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 14.9 | 47.3 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 14.9 | 47.3 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1) The above Unaudited Consolidated Financial Results include the results of the holding company and its wholly owned subsidiaries namely Wendt Grinding Technologies Ltd,Thailand and Wendt GmbH, Germany. 2) Pursuant to the notification by the Ministry of Labour & Employment on November 21, 2025 of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes), the Holding Company recognized a provision towards past service cost on gratuity and compensated absences payable to employees amounting to Rs.19 lakhs during the quarter ended December 31, 2025 which is included under Employee benefits expense. The Holding Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed. 3)The Board of Directors have recommended an Interim dividend of Rs.20/- per share (200% on face value of equity share of Rs. 10/- each) at their Board meeting held on January 21, 2026. 4) The above Unaudited Consolidated Financial Results of the Group, after being reviewed by the Audit Committee, were taken on record by the Board of Directors at their meeting held on January 21, 2026 and was subjected to limited review by the Statutory Auditors of the Holding Company. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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 | Super Abrasives | 3,799.00 | 11,195.00 | ||||
| 2 | Machine and Accessories | 0.00964 | 1,920.00 | ||||
| 3 | Precision Products | 0.00738 | 2,131.00 | ||||
| 4 | Others | 0.00531 | 1,595.00 | ||||
| Total Segment Revenue | 6,032.00 | 16,841.00 | |||||
| Less: Inter segment revenue | 0.00 | 29.00 | |||||
| Revenue from operations | 6,032.00 | 16,812.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Super Abrasives | 710.00 | 1,989.00 | ||||
| 2 | Machine and Accessories | (374.00) | (1,075.00) | ||||
| 3 | Precision Products | 9.00 | 83.00 | ||||
| 4 | Others | 54.00 | 155.00 | ||||
| Total Profit before tax | 399.00 | 1,152.00 | |||||
| i. Finance cost | 0.00 | 2.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (105.00) | (348.00) | |||||
| Profit before tax | 504.00 | 1,498.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Super Abrasives | 13,309.00 | 13,309.00 | ||||
| 2 | Machine and Accessories | 4,489.00 | 4,489.00 | ||||
| 3 | Precision Products | 3,009.00 | 3,009.00 | ||||
| 4 | Others | 773.00 | 773.00 | ||||
| Total Segment Asset | 21,580.00 | 21,580.00 | |||||
| Un-allocable Assets | 8,380.00 | 8,380.00 | |||||
| Net Segment Asset | 29,960.00 | 29,960.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Super Abrasives | 0.00 | 0.00 | ||||
| 2 | Machine and Accessories | 0.00 | 0.00 | ||||
| 3 | Precision Products | 0.00 | 0.00 | ||||
| 4 | Others | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 4,707.00 | 4,707.00 | |||||
| Net Segment Liabilities | 4,707.00 | 4,707.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 1) a) The Group is organised into four business segments, namely : i) Super Abrasives, ii) Machines and Accessories, iii) Precision Products and iv) Others. Others segment includes other trading products. b) Assets other than property, plant and equipment, inventory and trade receivables and liabilities are not identifiable to any reportable segment, as these are used interchangeably between 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | Remeasurements of the defined benefit obligation | (12.00) | (36.00) |
| Total Amount of items that will not be reclassified to profit and loss | (12.00) | (36.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (3.00) | (9.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences in translating the financial statements of foreign operations | 115.00 | 365.00 |
| Total Amount of items that will be reclassified to profit and loss | 115.00 | 365.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 106.00 | 338.00 |