Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Not Applicable
Start date and time of board meeting 10-08-2026   16:30:00
End date and time of board meeting 10-08-2026   17:16:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 43.00 43.00
Other income 660.00 660.00
Total income 703.00 703.00
2 Expenses
(a) Cost of materials consumed 16.00 16.00
(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 65.00 65.00
(e) Finance costs 197.00 197.00
(f) Depreciation, depletion and amortisation expense 33.00 33.00
(f) Other Expenses
1 Construction and other operating expenses 9.00 9.00
2 Other Expenses 211.00 211.00
Total other expenses 220.00 220.00
Total expenses 531.00 531.00
3 Total profit before exceptional items and tax 172.00 172.00
4 Exceptional items 16.00 16.00
5 Total profit before tax 188.00 188.00
6 Tax expense
7 Current tax 44.00 44.00
8 Deferred tax (35.00) (35.00)
9 Total tax expenses 9.00 9.00
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 179.00 179.00
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 179.00 179.00
17 Other comprehensive income net of taxes 4.00 4.00
18 Total Comprehensive Income for the period 183.00 183.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 192.00 192.00
Total profit or loss, attributable to non-controlling interests (13.00) (13.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 196.00 196.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (13.00) (13.00)
21 Details of equity share capital
Paid-up equity share capital 7,590.00 7,590.00
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 0.24 0.24
Diluted earnings (loss) per share from continuing operations 0.22 0.22
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 0.24 0.24
Diluted earnings (loss) per share from continuing and discontinued operations 0.22 0.22
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 unaudited consolidated results were reviewed by the Audit Committee on 10th August 2026, approved and taken on record by the Board at its meeting held on 10th August 2026, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. 2.The Company adopted the unaudited consolidated financial results for the Quarter ended 30th June 2026 which are prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Section 133 of the companies Act, 2013 read with Companies (Indian Accounting Standard)Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with Regulation 33 of Securities Exchange Board of India(Listing Obligation and Disclosure Regulation requirements, 2015) (as amended). 3.The group continues to prepare its Accounts and the Statement of unaudited financial results on a 'going concern' basis of accounting. 4.The group operates primarily in Infra segment and accordingly the company is not required to present segment information. 5.During the financial year 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 writtenback. 6.During the quarter ended under review, the Holding Company completed the sale of land situated at Shettigere village, Bangalore for an aggregate consideration of Rs. 6.04 Crores. The resulting gain on sale amounting to Rs. 4.37 Crores has been recognised in the Statement of Profit and Loss under Other Income. 7.Exceptional Items for the quarter comprise a write-back of creditors no longer payable amounting to Rs.0.16 crore during the Quarter ended 30th June, 2026. 8.Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications. 9.During the FY 2025-26, the holding company has raised money through Preferential Issue (I & II) of Equity and Convertible share warrants. The details of utilisation of proceeds raised from the preferential issues and the unutilised funds as on 30th June 2026 are disclosed in the PDF format of results uploaded in Stock Exchange websites and on the Company website. 10.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. 11.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.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 4.00 4.00
Total Amount of items that will not be reclassified to profit and loss 4.00
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 0.00 0.00
5 Total Other comprehensive income 4.00 4.00