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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
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 Single segment
Description of single segment Manufacturing of fans
Start date and time of board meeting 28-05-2026   12:00:00
End date and time of board meeting 28-05-2026   13:00:00
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



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 01-01-2026 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 25,221.98 65,474.96
Other income 4.42 6.04
Total income 25,226.40 65,481.00
2 Expenses
(a) Cost of materials consumed 20,763.26 56,032.18
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 965.47 (54.06)
(d) Employee benefit expense 1,236.94 4,081.40
(e) Finance costs 222.91 864.24
(f) Depreciation, depletion and amortisation expense 214.90 777.34
(f) Other Expenses
1 Manufacturing Expenses 663.75 1,910.43
2 Administrative & Selling Expenditure 196.81 665.64
Total other expenses 860.56 2,576.07
Total expenses 24,264.04 64,277.17
3 Total profit before exceptional items and tax 962.36 1,203.83
4 Exceptional items 0.00 0.00
5 Total profit before tax 962.36 1,203.83
6 Tax expense
7 Current tax 253.26 316.75
8 Deferred tax (9.30) (24.33)
9 Total tax expenses 243.96 292.42
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 718.40 911.41
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 718.40 911.41
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 718.40 911.41
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 7,542.96
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.54 0.68
Diluted earnings (loss) per share from continuing operations 0.54 0.68
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 0.54 0.68
Diluted earnings (loss) per share from continuing and discontinued operations 0.54 0.68
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 audited Consolidated financial results for the quarter and year ended 31st March’2026 have been prepared by the Company in accordance with the Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed by the audit Committee and approved & taken on record by the Board of Directors at their respective meetings held on 28th May’2026; 2.The Company has adopted Indian Accounting Standards (“Ind AS”) and accordingly the financial results are prepared in accordance with Indian Accounting Standards (“Ind AS”) notified under section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rule, 2015, as amended. All the period presented have been restated accordingly; 3.The figures in respect of the results for the quarters ended on 31st March’2026 and 31st March’2025 are the balancing figure between the audited financial figures in respect of the full financial year and the unaudited published year-to-date numbers up to the third quarters of the respective financial years, where the statutory auditor has expressed an unmodified conclusion on the results; 4.At present, the Company’s operations fall under a single primary business segment, namely manufacturing of electrical appliances. Accordingly, in the opinion of the management, there are no separate reportable segments as per the applicable accounting standards, and hence segment reporting is not applicable to the Company. Further, the Company’s subsidiary, M/s Integrated Motion & Control LLP, is in the process of establishing a manufacturing unit for PCB cards; however, the said unit is currently under construction and commercial operations have not yet commenced; 5.During the year, the Company incorporated Integrated Motion & Control LLP on 02.04.2025, in which the Company holds 51% ownership interest. The LLP has taken factory premises on rent at SIDCUL Haridwar and is in the process of setting up a plant for manufacturing PCB cards to be used in ceiling fans and other electronic products. However, as on 31st March 2026, the commercial operations of the LLP have not commenced. Accordingly, there is no material impact on the standalone and consolidated financial results for the year, as no business operations have been carried out by the LLP during the period; 6.During the year, the Company declared final dividend for the financial year 2024-25 and interim dividend for the financial year 2025-26 at 10% of the face value of equity shares, amounting to Rs. 0.10 per equity share in each case. The Company has also paid dividend on 5% Non-Convertible, Non-Participating and Non-Cumulative Redeemable Preference Shares at the fixed rate for the financial year 2025-26; 7.Statement of Assets & liabilities and cash flow statement as on 31st March 2026 are enclosed herewith; 8.Administrative & Selling Expenditure of parent company includes expenditure on account of Corporate Social Responsibility (CSR) of Rs. 32.48 lakhs in the current financial year (Previous Year: Rs. 22.22 lakhs); 9.Earnings Per Share (EPS) for the standalone and consolidated financial results of the Company is Rs. 0.68 for the current year (Previous Year: Rs. 1.42) and Rs.0.54 for the quarter ended 31st March 2026 (Previous Year corresponding quarter: Rs.0.87); 10.List of Entities included in the Consolidated Statements: A. Wonder Electricals Limited: Holding Company B. Integrated Motion and Control LLP: Subsidiary (51% ownership held by Holding Company) 11.The figures of the previous year/ period have been reworked, regrouped, rearranged 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


Statement of Asset and Liabilities

Amount in (Lakhs)

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 4,354.51
Capital work-in-progress
Investment property
Goodwill 1,518.68
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 other Non-financial Assets 19.22
Total of other non-current financial assets 19.22
Total non-current financial assets 19.22
Deferred tax assets (net) 76.10
Other non-current assets
1 Right to use asset 185.36
Total of other non-current assets 185.36
Total non-current assets 6,153.87
2 Current assets
Inventories 6,411.17
Current financial asset
Current investments 0.00
Trade receivables, current 24,939.28
Cash and cash equivalents 2,855.73
Bank balance other than cash and cash equivalents 0.00
Loans, current 353.37
Other current financial assets
Total of other current financial assets
Total current financial assets 28,148.38
Current tax assets (net)
Other current assets
1 other current assets 754.61
Total of other current assets 754.61
Total current assets 35,314.16
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 41,468.03
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,340.08
Other equity 9,123.02
Total equity attributable to owners of parent 10,463.10
Non controlling interest 24.50
Total equity 10,487.60
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,729.04
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 1,729.04
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Lease Liability 201.09
2 Liability Component of Prefernce Share Capital 448.97
Total of other non-current liabilities 650.06
Total non-current liabilities 2,379.10
Current liabilities
Current financial liabilities
Borrowings, current 9,370.65
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9,515.91
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,170.77
Total Trade payable 17,686.68
Other current financial liabilities
Total of other current financial liabilities
Total current financial liabilities 27,057.33
Other current liabilities 126.91
1 Other current liabilities 126.91
Total of other current liabilities 126.91
Provisions, current 1,417.09
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 28,601.33
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 30,980.43
Total equity and liabilites 41,468.03
Disclosure of notes on assets and liabilities



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 01-01-2026 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)
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 01-01-2026 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 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



Cash flow statement, indirect

Amount in (Lakhs)

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 1,203.83
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (549.82)
Adjustments for decrease (increase) in trade receivables, current 2,602.64
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 362.12
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 14.59
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,331.57)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 113.03
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 777.34
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (381.34)
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 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,606.99
Net cash flows from (used in) operations 2,810.82
Dividends received 0.00
Interest paid (36.37)
Interest received 0.00
Income taxes paid (refund) 316.75
Other inflows (outflows) of cash 13.67
Net cash flows from (used in) operating activities 2,544.11
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 51.27
Purchase of property, plant and equipment 783.31
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
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 0.00
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (49.47)
Net cash flows from (used in) investing activities (781.51)
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 725.22
Repayments of borrowings 1,697.32
Payments of lease liabilities 96.59
Dividends paid 367.65
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 39.09
Net cash flows from (used in) financing activities (1,397.25)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 365.35
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 365.35
Cash and cash equivalents cash flow statement at beginning of period 2,490.38
Cash and cash equivalents cash flow statement at end of period 2,855.73





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Tanuj Garg & Associates, Chartered Accountants Yes 30-04-2029