| Scrip Code | 504220 |
|---|---|
| NSE Symbol | WSI |
| MSEI Symbol | NOTLISTED |
| ISIN | INE100D01014 |
| Name of company | W.S. Industries (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 | 14-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-02-2026 |
| 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 | 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 | Single segment |
| Description of single segment | Not Applicable |
| Start date and time of board meeting | 14-02-2026 13:00:00 |
| End date and time of board meeting | 14-02-2026 14:00:00 |
| 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 | 2,057.00 | 7,067.00 | |
| Other income | 73.00 | 213.00 | |
| Total income | 2,130.00 | 7,280.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,270.00 | 2,946.00 |
| (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 | 111.00 | 362.00 |
| (e) | Finance costs | 223.00 | 665.00 |
| (f) | Depreciation, depletion and amortisation expense | 45.00 | 133.00 |
| (f) | Other Expenses | ||
| 1 | Contruction and other operating expenses | 631.00 | 2,919.00 |
| 2 | Other Expenses | 71.00 | 294.00 |
| Total other expenses | 702.00 | 3,213.00 | |
| Total expenses | 2,351.00 | 7,319.00 | |
| 3 | Total profit before exceptional items and tax | (221.00) | (39.00) |
| 4 | Exceptional items | 0.00 | 32.00 |
| 5 | Total profit before tax | (221.00) | (7.00) |
| 6 | Tax expense | ||
| 7 | Current tax | (8.00) | 0.00 |
| 8 | Deferred tax | (11.00) | 30.00 |
| 9 | Total tax expenses | (19.00) | 30.00 |
| 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 | (202.00) | (37.00) |
| 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 | (202.00) | (37.00) |
| 17 | Other comprehensive income net of taxes | 3.00 | 9.00 |
| 18 | Total Comprehensive Income for the period | (199.00) | (28.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (191.00) | (6.00) | |
| Total profit or loss, attributable to non-controlling interests | (11.00) | (31.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (188.00) | 3.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (11.00) | (31.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 6,592.00 | 6,592.00 | |
| 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 | -0.34 | -0.13 | |
| Diluted earnings (loss) per share from continuing operations | -0.34 | -0.13 | |
| 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 | -0.34 | -0.13 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.34 | -0.13 | |
| 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 results were reviewed by the Audit Committee on 14th February 2026, approved and taken on record by the respective Board at its meeting held on 14th February 2026, in terms of Reg 33 of SEBI (LODR) Regulation, 2015. 2.The Group financial results for the Quarter and Nine months ended 31st December 2025 are prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Sec-133 of the companies Act, 2013 read with relevant Rules issued thereunder. 3.During the previous quarter, the Company has converted 535120 convertible warrants into fully paid-up equity shares on 17th July 2025. 4.During the quarter under review, the Company has issued 22500000 convertible warrants on 29th October 2025 against which 25% upfront consideration was received. Further 2000000 Equity shares was allotted on 29th October 2025. 5.During the FY-2022-23 long outstanding overseas creditors and debtors with credit balances pertaining to the discontinued Electro-porcelain products division and continuing business of turnkey projects from erstwhile operations amounting to Rs. 5.55 Crores have been written back. 6.During the FY 2023-24 the Holding Company had claimed a long-term capital gain exemption under Section 47 of the Income Tax Act 1961 in respect of the transfer of its land to one of its wholly owned subsidiaries. However during the previous financial year with the induction of a new investor into the subsidiary the said relationship as a wholly owned subsidiary ceased to exist. Consequently, the previously exempted capital gain became taxable. As a result, the Holding Company has recognized a capital gain tax liability amounting to Rs 16.90 Crores in the previous financial year. 7.The Consolidated financial statements relate to W.S. Industries (India) Limited (the Parent Company), and its Subsidiary Companies. The Parent Company with its subsidiaries constitute the Group. 8.During Q1 of Current Financial Year 2025-26, an amount of Rs. 0.32 crores previously written off as bad debts pertaining to the Turnkey Business Project Unit was recovered by the Holding Company. 9.The Subsidiary Companies considered in the consolidated financial statements are M/s. WSI-P&C Verticals Private Limited and M/s. WSI Falcon Infra Projects Private Limited (formerly WS Insulators Private Limited), whose country of incorporation are in India and the percentage of voting power by W.S. Industries (India) limited are 100% and 51% respectively. 10.The Group is not required to provide Segment Reporting under the criteria specified in IND AS 108. 11.During the previous financial year on account of Investment from Prestige Exora Business Park Limited on 30th December 2024 in M/s. WSI Falcon Infra Projects Private Limited, percentage of holding of W.S. Industries (India) Limited in subsidiary is reduced to 51% from 100% 12.Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications. |
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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) | |||||||
| 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 | |||||||
| 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 | Remeasurement of Defined Benefits | 3.00 | 9.00 |
| Total Amount of items that will not be reclassified to profit and loss | 3.00 | 9.00 | |
| 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 | ||
| 5 | Total Other comprehensive income | 3.00 | 9.00 |