Integrated Filing — IndAS
General information about company
| Scrip Code |
532144 |
| NSE Symbol |
WELCORP |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE191B01025 |
| Name of company |
WELSPUN CORP 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 |
30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
21-01-2026 |
| 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 |
30-01-2026 11:30:00 |
| End date and time of board meeting |
30-01-2026 13:45:00 |
| 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
Amount in (Lakhs)
| 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 |
4,53,248.00 |
12,45,758.00 |
|
Other income |
2,956.00 |
9,964.00 |
|
Total income |
4,56,204.00 |
12,55,722.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,76,195.00 |
8,29,071.00 |
| (b) |
Purchases of stock-in-trade |
1,557.00 |
3,989.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
7,055.00 |
(74,986.00) |
| (d) |
Employee benefit expense |
32,920.00 |
92,363.00 |
| (e) |
Finance costs |
5,066.00 |
16,322.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,254.00 |
26,152.00 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
73,948.00 |
2,22,137.00 |
|
Total other expenses |
73,948.00 |
2,22,137.00 |
|
Total expenses |
4,05,995.00 |
11,15,048.00 |
| 3 |
Total profit before exceptional items and tax |
50,209.00 |
1,40,674.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
50,209.00 |
1,40,674.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
13,170.00 |
39,171.00 |
| 8 |
Deferred tax |
490.00 |
176.00 |
| 9 |
Total tax expenses |
13,660.00 |
39,347.00 |
| 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 |
36,549.00 |
1,01,327.00 |
| 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 |
9,087.00 |
23,576.00 |
| 16 |
Total profit (loss) for period |
45,636.00 |
1,24,903.00 |
| 17 |
Other comprehensive income net of taxes |
5,242.00 |
12,183.00 |
| 18 |
Total Comprehensive Income for the period |
50,878.00 |
1,37,086.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
45,259.00 |
1,24,269.00 |
|
Total profit or loss, attributable to non-controlling interests |
377.00 |
634.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
5,315.10 |
12,211.70 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(73.10) |
(28.70) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
13,190.00 |
13,190.00 |
|
Face value of equity share capital |
5 |
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 |
17.17 |
47.19 |
|
Diluted earnings (loss) per share from continuing operations |
17.16 |
47.16 |
| 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 |
17.17 |
47.19 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
17.16 |
47.16 |
| 24 |
Debt equity ratio |
0.1700 |
0.1700 |
| 25 |
Debt service coverage ratio |
19.7300 |
8.5700 |
| 26 |
Interest service coverage ratio |
23.7700 |
21.7700 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
a. Steel products |
4,38,103.00 |
11,99,803.00 |
| 2 |
b. Others (including plastic products) |
15,145.00 |
45,955.00 |
|
Total Segment Revenue |
4,53,248.00 |
12,45,758.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
4,53,248.00 |
12,45,758.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
a. Steel products |
56,044.00 |
1,57,896.00 |
| 2 |
b. Others (including plastic products) |
(3,016.00) |
(6,711.00) |
|
Total Profit before tax |
53,028.00 |
1,51,185.00 |
|
i. Finance cost |
5,066.00 |
16,322.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(11,334.00) |
(29,387.00) |
|
Profit before tax |
59,296.00 |
1,64,250.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
a. Steel products |
12,74,134.00 |
12,74,134.00 |
| 2 |
b. Others (including plastic products) |
1,29,049.00 |
1,29,049.00 |
|
Total Segment Asset |
14,03,183.00 |
14,03,183.00 |
|
Un-allocable Assets |
2,56,979.00 |
2,56,979.00 |
|
Net Segment Asset |
16,60,162.00 |
16,60,162.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
a. Steel products |
4,92,751.00 |
4,92,751.00 |
| 2 |
b. Others (including plastic products) |
23,120.00 |
23,120.00 |
|
Total Segment Liabilities |
5,15,871.00 |
5,15,871.00 |
|
Un-allocable Liabilities |
2,57,329.00 |
2,57,329.00 |
|
Net Segment Liabilities |
7,73,200.00 |
7,73,200.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 post employment benefit obligations |
(178.00) |
(304.00) |
| 2 |
Share of other comprehensive income/ (loss) of joint venture and associates accounted for using the equity method |
(55.00) |
(93.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(233.00) |
(397.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
5.00 |
(24.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective portion of gains on hedging instruments in cash flow hedges reclassified to profit and loss |
2,212.00 |
(2,392.00) |
| 2 |
Exchange differences on translation of foreign operations (including non-controlling interests) |
3,897.00 |
14,264.00 |
|
Total Amount of items that will be reclassified to profit and loss |
6,109.00 |
11,872.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
629.00 |
(684.00) |
| 5 |
Total Other comprehensive income |
5,242.00 |
12,183.00 |