| Scrip Code | 514162 |
|---|---|
| NSE Symbol | WELSPUNLIV |
| MSEI Symbol | NOTLISTED |
| ISIN | INE192B01031 |
| Name of company | WELSPUN LIVING 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 | 15-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 11-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 15-05-2026 10:30:00 |
| End date and time of board meeting | 15-05-2026 13:50:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,43,543.00 | 9,39,911.00 | |
| Other income | 1,577.00 | 6,880.00 | |
| Total income | 2,45,120.00 | 9,46,791.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,18,553.00 | 4,54,960.00 |
| (b) | Purchases of stock-in-trade | 13,377.00 | 50,438.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (4,231.00) | (81.00) |
| (d) | Employee benefit expense | 27,302.00 | 1,14,500.00 |
| (e) | Finance costs | 3,659.00 | 16,148.00 |
| (f) | Depreciation, depletion and amortisation expense | 10,307.00 | 39,409.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 63,633.00 | 2,40,773.00 |
| Total other expenses | 63,633.00 | 2,40,773.00 | |
| Total expenses | 2,32,600.00 | 9,16,147.00 | |
| 3 | Total profit before exceptional items and tax | 12,520.00 | 30,644.00 |
| 4 | Exceptional items | 0.00 | (1,897.00) |
| 5 | Total profit before tax | 12,520.00 | 28,747.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,247.00 | 7,629.00 |
| 8 | Deferred tax | 657.00 | (171.00) |
| 9 | Total tax expenses | 1,904.00 | 7,458.00 |
| 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 | 10,616.00 | 21,289.00 |
| 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 | 10,616.00 | 21,289.00 |
| 17 | Other comprehensive income net of taxes | (3,192.00) | (3,216.00) |
| 18 | Total Comprehensive Income for the period | 7,424.00 | 18,073.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 10,370.00 | 20,444.00 | |
| Total profit or loss, attributable to non-controlling interests | 246.00 | 845.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 7,261.00 | 17,351.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 163.00 | 722.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 9,591.00 | 9,591.00 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 4,82,128.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.08 | 2.29 | |
| Diluted earnings (loss) per share from continuing operations | 1.08 | 2.29 | |
| 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 | 1.08 | 2.29 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.08 | 2.29 | |
| 24 | Debt equity ratio | 0.3600 | 0.500 |
| 25 | Debt service coverage ratio | 4.0700 | 2.7200 |
| 26 | Interest service coverage ratio | 4.4200 | 2.900 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Exceptional impact is in full year, hence Full year has EPS before and After Exceptional FY26 - Full Year EPS Before Exceptional : 2.29 EPS After Exceptional : 2.14 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 3,75,995.00 | ||
| Capital work-in-progress | 25,765.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 20,166.00 | ||
| Other intangible assets | 49,850.00 | ||
| Intangible assets under development | 1,126.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 1,479.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 17.00 | ||
| Other non-current financial assets | |||
| 1 | Government Grants Receivable | 33,056.00 | |
| 2 | Fixed deposits with Banks with maturity period more than twelve months | 234.00 | |
| 3 | Margin Money Deposit Accounts | 2.00 | |
| 4 | Security Deposit | 5,105.00 | |
| 5 | Others | 4,503.00 | |
| Total of other non-current financial assets | 42,900.00 | ||
| Total non-current financial assets | 44,396.00 | ||
| Deferred tax assets (net) | 6,262.00 | ||
| Other non-current assets | |||
| 1 | Capital Advances | 3,511.00 | |
| 2 | Security Deposit | 294.00 | |
| 3 | Balance with government authority | 27.00 | |
| Total of other non-current assets | 3,832.00 | ||
| Total non-current assets | 5,27,392.00 | ||
| 2 | Current assets | ||
| Inventories | 2,17,069.00 | ||
| Current financial asset | |||
| Current investments | 87,746.00 | ||
| Trade receivables, current | 1,31,224.00 | ||
| Cash and cash equivalents | 13,807.00 | ||
| Bank balance other than cash and cash equivalents | 907.00 | ||
| Loans, current | 75.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 25,267.00 | ||
| Total current financial assets | 2,59,026.00 | ||
| Current tax assets (net) | 1,042.00 | ||
| Other current assets | |||
| 1 | Balance with Government Authority | 19,084.00 | |
| 2 | Prepaid Expenses | 12,107.00 | |
| 3 | Advance to Vendors | 9,705.00 | |
| 4 | Advance to Employees | 31.00 | |
| 5 | Others | 50.00 | |
| Total of other current assets | 40,977.00 | ||
| Total current assets | 5,18,114.00 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 10,45,506.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 9,591.00 | ||
| Other equity | 4,82,128.00 | ||
| Total equity attributable to owners of parent | 4,91,719.00 | ||
| Non controlling interest | 6,076.00 | ||
| Total equity | 4,97,795.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 87,098.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | |||
| 1 | Lease Liabilities | 47,348.00 | |
| 2 | Security Deposit | 669.00 | |
| 3 | Non-Current Tax Liabilities (Net) | 428.00 | |
| Total of other non-current financial liabilities | 48,445.00 | ||
| Total non-current financial liabilities | 1,35,543.00 | ||
| Provisions, non-current | 32.00 | ||
| Deferred tax liabilities (net) | 44,538.00 | ||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | |||
| 1 | Deferred Income | 40,500.00 | |
| Total of other non-current liabilities | 40,500.00 | ||
| Total non-current liabilities | 2,20,613.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 93,139.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 9,235.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,28,434.00 | ||
| Total Trade payable | 1,37,669.00 | ||
| Other current financial liabilities | |||
| 1 | Lease Liabilities | 3,894.00 | |
| 2 | Interest Accrued but not due on Borrowings | 424.00 | |
| 3 | Security Deposits | 6,876.00 | |
| 4 | Creditors for Capital Purchases | 4,591.00 | |
| 5 | Provision for mark-to-market losses on derivatives | 17,140.00 | |
| 6 | Unpaid Dividends | 195.00 | |
| 7 | Other Payables | 142.00 | |
| Total of other current financial liabilities | 33,262.00 | ||
| Total current financial liabilities | 2,64,070.00 | ||
| Other current liabilities | 36,274.00 | ||
| 1 | Employee Benefit Obligations | 21,310.00 | |
| 2 | Advances from Customers | 8,913.00 | |
| 3 | Unearned Revenue | 64.00 | |
| 4 | Statutory dues | 4,047.00 | |
| 5 | Deferred Income | 1,871.00 | |
| 6 | Others | 69.00 | |
| Total of other current liabilities | 36,274.00 | ||
| Provisions, current | 0.00 | ||
| Current tax liabilities (Net) | 26,754.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 3,27,098.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 5,47,711.00 | ||
| Total equity and liabilites | 10,45,506.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | 1. Other Intangible Assets includes other intangible assets : 34.07 Cr and ROU : 464.43 Cr |
|---|
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | a) Home Textiles | 2,31,960.00 | 8,93,987.00 | ||||
| 2 | b) Flooring | 18,888.00 | 73,553.00 | ||||
| Total Segment Revenue | 2,50,848.00 | 9,67,540.00 | |||||
| Less: Inter segment revenue | 7,305.00 | 27,629.00 | |||||
| Revenue from operations | 2,43,543.00 | 9,39,911.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | a) Home Textiles | 24,402.00 | 77,919.00 | ||||
| 2 | b) Flooring | 603.00 | 2,887.00 | ||||
| Total Profit before tax | 25,005.00 | 80,806.00 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (1,481.00) | (5,395.00) | |||||
| Profit before tax | 26,486.00 | 86,201.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | a) Home Textiles | 7,83,938.00 | 7,83,938.00 | ||||
| 2 | b) Flooring | 1,56,937.00 | 1,56,937.00 | ||||
| Total Segment Asset | 9,40,875.00 | 9,40,875.00 | |||||
| Un-allocable Assets | 1,04,631.00 | 1,04,631.00 | |||||
| Net Segment Asset | 10,45,506.00 | 10,45,506.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | a) Home Textiles | 3,94,629.00 | 3,94,629.00 | ||||
| 2 | b) Flooring | 81,362.00 | 81,362.00 | ||||
| Total Segment Liabilities | 4,75,991.00 | 4,75,991.00 | |||||
| Un-allocable Liabilities | 71,720.00 | 71,720.00 | |||||
| Net Segment Liabilities | 5,47,711.00 | 5,47,711.00 | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | ||
| 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 | 152.00 | (932.00) |
| 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 | 3,040.00 | 4,148.00 |
| 5 | Total Other comprehensive income | (3,192.00) | (3,216.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 28,747.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 16,148.00 | |||||
| Adjustments for decrease (increase) in inventories | 1,268.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 36,573.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (1,345.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 40.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (2,201.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 24,996.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 7,292.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (441.00) | |||||
| Adjustments for depreciation and amortisation expense | 39,409.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (2,736.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 511.00 | |||||
| Adjustments for fair value losses (gains) | (1,188.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (23,959.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 3,968.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 98,335.00 | |||||
| Net cash flows from (used in) operations | 1,27,082.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 9,584.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,17,498.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 247.00 | |||||
| Purchase of property, plant and equipment | 45,106.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 34,754.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 40,066.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 3,480.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 1,275.00 | |||||
| Net cash flows from (used in) investing activities | (34,792.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 15,782.00 | |||||
| Repayments of borrowings | 82,488.00 | |||||
| Payments of lease liabilities | 1,899.00 | |||||
| Dividends paid | 20,849.00 | |||||
| Interest paid | 16,057.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 7,994.00 | |||||
| Net cash flows from (used in) financing activities | (97,517.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (14,811.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (14,811.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 0.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | (14,811.00) | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | S R B C & CO LLP | Yes | 28-02-2029 | ||
|---|---|---|---|---|---|