| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 30-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-10-2026 11:00:00 |
| End date and time of board meeting | 30-10-2026 13:30:00 |
| 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 | 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,83,812.00 | 5,63,357.00 | |
| Other income | 3,178.00 | 6,449.00 | |
| Total income | 2,86,990.00 | 5,69,806.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,34,391.00 | 2,53,322.00 |
| (b) | Purchases of stock-in-trade | 45,519.00 | 66,736.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (24,179.00) | (11,151.00) |
| (d) | Employee benefit expense | 30,964.00 | 58,758.00 |
| (e) | Finance costs | 3,389.00 | 6,825.00 |
| (f) | Depreciation, depletion and amortisation expense | 10,275.00 | 20,317.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 63,318.00 | 1,29,785.00 |
| Total other expenses | 63,318.00 | 1,29,785.00 | |
| Total expenses | 2,63,677.00 | 5,24,592.00 | |
| 3 | Total profit before exceptional items and tax | 23,313.00 | 45,214.00 |
| 4 | Exceptional items | (716.00) | (716.00) |
| 5 | Total profit before tax | 22,597.00 | 44,498.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 6,332.00 | 12,952.00 |
| 8 | Deferred tax | (716.00) | (1,561.00) |
| 9 | Total tax expenses | 5,616.00 | 11,391.00 |
| 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 | 16,981.00 | 33,107.00 |
| 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 | (15.00) | 120.00 |
| 16 | Total profit (loss) for period | 16,966.00 | 33,227.00 |
| 17 | Other comprehensive income net of taxes | (2,328.00) | (8,282.00) |
| 18 | Total Comprehensive Income for the period | 14,638.00 | 24,945.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 16,910.00 | 32,983.00 | |
| Total profit or loss, attributable to non-controlling interests | 56.00 | 244.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 19,200.00 | 41,111.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 94.00 | 398.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 9,447.00 | 9,447.00 | |
| 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 | 1.86 | 3.55 | |
| Diluted earnings (loss) per share from continuing operations | 1.86 | 3.54 | |
| 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 | 1.86 | 3.55 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.86 | 3.54 | |
| 24 | Debt equity ratio | 0.3700 | 0.3600 |
| 25 | Debt service coverage ratio | 7.3600 | 3.8700 |
| 26 | Interest service coverage ratio | 7.6600 | 7.5400 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Q2FY27 before Exceptional EPS Basic - 1.80 Diluted - 1.86 After Exceptional EPS Basic - 1.80 Diluted - 1.80 H1FY27 before Exceptional EPS Basic - 3.55 Diluted - 3.54 After Exceptional EPS Basic - 3.49 Diluted - 3.48 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 3,77,884.00 | ||
| Capital work-in-progress | 5,672.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 20,280.00 | ||
| Other intangible assets | 47,493.00 | ||
| Intangible assets under development | 1,689.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 5,397.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 24.00 | ||
| Other non-current financial assets | |||
| 1 | Security Deposit | 4,712.00 | |
| 2 | Government grant receivables | 11,141.00 | |
| 3 | Fixed deposits with Banks with maturity period more than twelve months | 22.00 | |
| 4 | Margin Money Deposit Accounts | 2.00 | |
| Total of other non-current financial assets | 15,877.00 | ||
| Total non-current financial assets | 21,298.00 | ||
| Deferred tax assets (net) | 4,328.00 | ||
| Other non-current assets | |||
| 1 | Captial advances | 9,173.00 | |
| 2 | Security Deposit | 289.00 | |
| 3 | Non-Current Tax Assets (Net) | 4,449.00 | |
| Total of other non-current assets | 13,911.00 | ||
| Total non-current assets | 4,92,555.00 | ||
| 2 | Current assets | ||
| Inventories | 2,00,433.00 | ||
| Current financial asset | |||
| Current investments | 1,03,907.00 | ||
| Trade receivables, current | 1,14,753.00 | ||
| Cash and cash equivalents | 85,660.00 | ||
| Bank balance other than cash and cash equivalents | 1,052.00 | ||
| Loans, current | 77.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 52,889.00 | ||
| Total current financial assets | 3,58,338.00 | ||
| Current tax assets (net) | 11.00 | ||
| Other current assets | |||
| 1 | Balances with Customs, Excise, Sales Tax and other Government Authorities | 22,674.00 | |
| 2 | Advances Recoverable in Cash or in Kind or for Value to be Received | 4.00 | |
| 3 | Prepaid Expenses | 11,918.00 | |
| 4 | Advance to Vendors | 18,018.00 | |
| 5 | Advance to Employees | 69.00 | |
| 6 | Others | 50.00 | |
| Total of other current assets | 52,733.00 | ||
| Total current assets | 6,11,515.00 | ||
| 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 | 11,04,070.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 9,447.00 | ||
| Other equity | 4,97,155.00 | ||
| Total equity attributable to owners of parent | 5,06,602.00 | ||
| Non controlling interest | 1,892.00 | ||
| Total equity | 5,08,494.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 80,750.00 | ||
| 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 Liabilites | 45,039.00 | |
| 2 | Security Deposit | 940.00 | |
| Total of other non-current financial liabilities | 45,979.00 | ||
| Total non-current financial liabilities | 1,26,729.00 | ||
| Provisions, non-current | 32.00 | ||
| Deferred tax liabilities (net) | 43,017.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| 1 | Deffered Income | 47,008.00 | |
| 2 | Non-Current Tax Liabilities (Net) | 4.00 | |
| Total of other non-current liabilities | 47,012.00 | ||
| Total non-current liabilities | 2,16,790.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 1,09,714.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 17,048.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,71,576.00 | ||
| Total Trade payable | 1,88,624.00 | ||
| Other current financial liabilities | |||
| 1 | lease liabilities | 4,996.00 | |
| 2 | Security Deposits | 1,744.00 | |
| 3 | Creditors for Capital Purchases | 5,757.00 | |
| 4 | Provision for mark-to-market losses on derivatives | 6,488.00 | |
| 5 | Unpaid Dividends | 118.00 | |
| 6 | Other Payables | 118.00 | |
| Total of other current financial liabilities | 19,221.00 | ||
| Total current financial liabilities | 3,17,559.00 | ||
| Other current liabilities | 33,598.00 | ||
| 1 | Employee Benefit Obligations | 22,016.00 | |
| 2 | Advances from Customers | 5,775.00 | |
| 3 | Unearned Revenue | 35.00 | |
| 4 | Statutory dues | 3,686.00 | |
| 5 | Deferred Income | 2,044.00 | |
| 6 | Others | 42.00 | |
| Total of other current liabilities | 33,598.00 | ||
| Provisions, current | 0.00 | ||
| Current tax liabilities (Net) | 27,629.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 3,78,786.00 | ||
| 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 | 5,95,576.00 | ||
| Total equity and liabilites | 11,04,070.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | 1. Other intangible assets includes Right to use the assets - OIA - 39.72 and ROU - 435.21 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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) | |||||||
| 1 | a) Home Textiles | 2,68,902.00 | 5,36,946.00 | ||||
| 2 | b) Flooring | 21,623.00 | 40,377.00 | ||||
| Total Segment Revenue | 2,90,525.00 | 5,77,323.00 | |||||
| Less: Inter segment revenue | 6,713.00 | 13,966.00 | |||||
| Revenue from operations | 2,83,812.00 | 5,63,357.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | a) Home Textiles | 32,316.00 | 63,749.00 | ||||
| 2 | b) Flooring | 2,342.00 | 4,293.00 | ||||
| Total Profit before tax | 34,658.00 | 68,042.00 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (2,319.00) | (4,314.00) | |||||
| Profit before tax | 36,977.00 | 72,356.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | a) Home Textiles | 8,13,911.00 | 8,13,911.00 | ||||
| 2 | b) Flooring | 1,68,132.00 | 1,68,132.00 | ||||
| Total Segment Asset | 9,82,043.00 | 9,82,043.00 | |||||
| Un-allocable Assets | 1,22,027.00 | 1,22,027.00 | |||||
| Net Segment Asset | 11,04,070.00 | 11,04,070.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | a) Home Textiles | 4,45,162.00 | 4,45,162.00 | ||||
| 2 | b) Flooring | 79,764.00 | 79,764.00 | ||||
| Total Segment Liabilities | 5,24,926.00 | 5,24,926.00 | |||||
| Un-allocable Liabilities | 70,650.00 | 70,650.00 | |||||
| Net Segment Liabilities | 5,95,576.00 | 5,95,576.00 | |||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | ||
| 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 | 162.00 | 315.00 |
| 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 | 2,166.00 | 7,967.00 |
| 5 | Total Other comprehensive income | (2,328.00) | (8,282.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 44,498.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 6,825.00 | |||||
| Adjustments for decrease (increase) in inventories | 15,162.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 13,128.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (12,200.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | (21.00) | |||||
| Adjustments for other financial assets, non-current | 2,476.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 52,462.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (9,558.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 272.00 | |||||
| Adjustments for depreciation and amortisation expense | 20,317.00 | |||||
| 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 | (821.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 165.00 | |||||
| Adjustments for fair value losses (gains) | (203.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (3,240.00) | |||||
| Other adjustments to reconcile profit (loss) | 397.00 | |||||
| Other adjustments for non-cash items | (8,130.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 77,031.00 | |||||
| Net cash flows from (used in) operations | 1,21,529.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 11,392.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,10,137.00 | |||||
| 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 | 159.00 | |||||
| Purchase of property, plant and equipment | 15,133.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 14,145.00 | |||||
| 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 | 7,118.00 | |||||
| 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 | 2,989.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (19,012.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 6,589.00 | |||||
| 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 | 25,450.00 | |||||
| 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 | 18,128.00 | |||||
| Repayments of borrowings | 8,342.00 | |||||
| Payments of lease liabilities | 1,227.00 | |||||
| Dividends paid | 2,592.00 | |||||
| Interest paid | 6,809.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (19,703.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 71,422.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 431.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 71,853.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 13,807.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 85,660.00 | |||||