Integrated Filing — IndAS



General information about company

Scrip Code 533269
NSE Symbol WABAG
MSEI Symbol NOTLISTED
ISIN INE956G01038
Name of company VA TECH WABAG 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
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 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 Unaudited
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 05-02-2026   13:00:00
End date and time of board meeting 05-02-2026   15:45:00
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
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable since there is no default on Loans and Debt Securities



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 Standalone Standalone
1 Income
Revenue from operations 78,730.00 2,11,750.00
Other income 2,250.00 6,420.00
Total income 80,980.00 2,18,170.00
2 Expenses
(a) Cost of materials consumed 58,930.00 1,58,180.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (290.00) (450.00)
(d) Employee benefit expense 6,420.00 17,900.00
(e) Finance costs 1,290.00 4,110.00
(f) Depreciation, depletion and amortisation expense 100.00 290.00
(f) Other Expenses
1 Other Expenses 3,250.00 9,130.00
Total other expenses 3,250.00 9,130.00
Total expenses 69,700.00 1,89,160.00
3 Total profit before exceptional items and tax 11,280.00 29,010.00
4 Exceptional items (470.00) (470.00)
5 Total profit before tax 10,810.00 28,540.00
6 Tax expense
7 Current tax 2,750.00 7,340.00
8 Deferred tax 0.00 20.00
9 Total tax expenses 2,750.00 7,360.00
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 8,060.00 21,180.00
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 8,060.00 21,180.00
17 Other comprehensive income net of taxes (30.00) (80.00)
18 Total Comprehensive Income for the period 8,030.00 21,100.00
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 1,250.00 1,250.00
Face value of equity share capital 2 2
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 12.9 33.9
Diluted earnings (loss) per share from continuing operations 12.73 33.45
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 12.9 33.9
Diluted earnings (loss) per share from continuing and discontinued operations 12.73 33.45
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: 1 The above results were reviewed by the Audit Committee and were approved and taken on record by the Board at its meeting held on February 05, 2026 and a limited review has been carried out by the Statutory Auditors of the Company. 2 The Company has reported segment information as per Indian Accounting Standard 108 Operating Segments (IND AS 108) read with SEBI circular CIR/CFD/FAC/62/2016 dated July 05, 2016. Accordingly, the Company has identified the geographical components as its operating segments for reporting and is consistent with performance assessment and resource allocation by the management of the Company. Segment revenue comprises sales and operational income allocable specifically to a segment. Un-allocable expenditure mainly includes employee expense, depreciation, foreign exchange loss and other expenses. Un-allocable income primarily includes other operating income and foreign exchange gain. 3 Effective November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. Under Indian Accounting Standard 19 Employee Benefits, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of profit and loss. The New Labour Codes has resulted in estimated one time increase in provision for employee benefits of INR 47 Millions and the same has been recognized as an Exceptional Items in the above result for the period ended December 31, 2025. The Government of India is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. 4 Figures for the previous periods have been regrouped/reclassified to conform to the figures presented in the current period. RAJIV MITTAL CHAIRMAN & MANAGING DIRECTOR DIN: 01299110 Place : Chennai Date : February 05, 2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 40,950.00 1,22,530.00
2 Rest of the World 36,650.00 85,970.00
3 Un-allocable revenue 1,130.00 3,250.00
Total Segment Revenue 78,730.00 2,11,750.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 78,730.00 2,11,750.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 7,580.00 24,650.00
2 Rest of the World 11,370.00 26,120.00
3 Un-allocable revenue 2,380.00 6,810.00
Total Profit before tax 21,330.00 57,580.00
i. Finance cost 280.00 1,260.00
ii. Other Unallocable Expenditure net off Unallocable income 10,240.00 27,780.00
Profit before tax 10,810.00 28,540.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 2,27,390.00 2,27,390.00
2 Rest of the World 1,49,280.00 1,49,280.00
3 Un-allocable revenue 0.00 0.00
Total Segment Asset 3,76,670.00 3,76,670.00
Un-allocable Assets 78,920.00 78,920.00
Net Segment Asset 4,55,590.00 4,55,590.00
4 Segment Liabilities
Segment Liabilities
1 India 1,34,140.00 1,34,140.00
2 Rest of the World 1,10,330.00 1,10,330.00
3 Un-allocable revenue 0.00 0.00
Total Segment Liabilities 2,44,470.00 2,44,470.00
Un-allocable Liabilities 12,820.00 12,820.00
Net Segment Liabilities 2,57,290.00 2,57,290.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) .



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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(losses) on defined benefit plans (40.00) (110.00)
Total Amount of items that will not be reclassified to profit and loss (40.00) (110.00)
2 Income tax relating to items that will not be reclassified to profit or loss (10.00) (30.00)
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 (30.00) (80.00)