Integrated Filing — IndAS



General information about company

Scrip Code 543449
NSE Symbol WEL
MSEI Symbol NOTLISTED
ISIN INE02WG01024
Name of company WONDER ELECTRICALS 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 Single segment
Description of single segment Manufacturing of electrical Fans
Start date and time of board meeting 11-02-2026   12:20:00
End date and time of board meeting 11-02-2026   13:30:00
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
The company has not made any deafult 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 15,255.69 89,450.12
Other income 0.14 42.72
Total income 15,255.83 89,492.84
2 Expenses
(a) Cost of materials consumed 13,685.55 77,898.85
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (555.13) (122.22)
(d) Employee benefit expense 976.92 4,640.08
(e) Finance costs 230.16 677.90
(f) Depreciation, depletion and amortisation expense 194.76 711.07
(f) Other Expenses
1 Manufacturing Expenses 465.00 2,435.03
2 Administrative & Selling Expenditure 180.22 721.96
Total other expenses 645.22 3,156.99
Total expenses 15,177.48 86,962.67
3 Total profit before exceptional items and tax 78.35 2,530.17
4 Exceptional items 0.00 0.00
5 Total profit before tax 78.35 2,530.17
6 Tax expense
7 Current tax 26.12 649.57
8 Deferred tax (4.34) (21.12)
9 Total tax expenses 21.78 628.45
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 56.57 1,901.72
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 56.57 1,901.72
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 56.57 1,901.72
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 1,340.08 1,340.08
Face value of equity share capital 1 1
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 0.04 1.42
Diluted earnings (loss) per share from continuing operations 0.04 1.42
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 0.04 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 1.42
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) 1. The above financial results of the Company for the quarter and nine months ended December 31, 2025 have been reviewed & approved by the Audit Committee & taken on record by the Board of Directors at the Board Meeting held on 11th February 2026; 2. The Statutory Auditors of the Company have carried out “Limited Review” of the above unaudited financial results for the quarter ended December 31, 2025. The Statutory Auditors have expressed an unqualified/unmodified audit opinion on these financials results; 3. As the Company’s business activities fall within single primary business segment Viz. Manufacturing of Electrical Appliances and in the opinion of the management there does not exist separate reportable geographical segment, the disclosure requirement of Accounting Standard 17- “Segment Reporting”, issued by the Institute of Chartered Accountants of India are not applicable; 4. During the year Company has established a Limited Liability Partnership Firm namely “Integrated Motion & Control LLP” on 02.04.2025. Company has 51% shareholding in the LLP. LLP will have manufacturing unit in SIDCUL, Haridwar. LLP will manufacture PCB card to be used in ceiling fan and other electronic products. However, up to 31st Dec’2025, operations of said LLP have not been started; 5. The figures for quarter ended on 31st December’2025 is the balancing figures between reviewed figures for the nine months ended on 31st December’2025 and unaudited figures for half year ended on 30th September’2025. 6. The figures for quarter ended on 30th September’2025 is the balancing figures between unaudited figures for half year ended on 30th September’2025 and reviewed figures for quarter ended on 30th June’2025; 7. The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the New Labour Codes}. These Codes have been made effective from November 21,2025. The corresponding supporting rules under these codes are yet to be notified. The Company is in the process of evaluating the full impact of these new labour codes announced. The Company continues to monitor the finalisation of Central/Slate Rules and Clarifications from the Government on the other aspects of New Labour Code; 8. The figures of the previous year/ period have been reworked, regrouped, rearranged, restated and reclassified whenever necessary to correspond to the figures of the current reporting period.



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
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 0.00 0.00