Integrated Filing — IndAS
General information about company
| Scrip Code |
532553 |
| NSE Symbol |
WELENT |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE625G01013 |
| Name of company |
Welspun Enterprises 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 |
05-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
02-11-2026 |
| 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 |
05-11-2026 15:00:00 |
| End date and time of board meeting |
05-11-2026 18:30:00 |
| 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 |
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 |
01-07-2026 |
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 |
1,03,458.00 |
1,80,830.00 |
|
Other income |
4,101.00 |
7,576.00 |
|
Total income |
1,07,559.00 |
1,88,406.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
16,355.00 |
27,723.00 |
| (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 |
6,459.00 |
12,784.00 |
| (e) |
Finance costs |
6,257.00 |
11,585.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,060.00 |
2,119.00 |
| (f) |
Other Expenses |
| 1 |
Construction expenses |
39,513.00 |
81,214.00 |
| 2 |
Other Expenses |
2,744.00 |
5,671.00 |
|
Total other expenses |
42,257.00 |
86,885.00 |
|
Total expenses |
72,388.00 |
1,41,096.00 |
| 3 |
Total profit before exceptional items and tax |
35,171.00 |
47,310.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
35,171.00 |
47,310.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
7,727.00 |
10,783.00 |
| 8 |
Deferred tax |
(2,508.00) |
(2,441.00) |
| 9 |
Total tax expenses |
5,219.00 |
8,342.00 |
| 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 |
29,952.00 |
38,968.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
(343.00) |
(3,753.00) |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(343.00) |
(3,753.00) |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
(54.00) |
(24.00) |
| 16 |
Total profit (loss) for period |
29,555.00 |
35,191.00 |
| 17 |
Other comprehensive income net of taxes |
(210.00) |
(189.00) |
| 18 |
Total Comprehensive Income for the period |
29,345.00 |
35,002.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
29,088.00 |
33,740.00 |
|
Total profit or loss, attributable to non-controlling interests |
467.00 |
1,451.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
28,878.00 |
33,551.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
467.00 |
1,451.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
13,561.00 |
13,561.00 |
|
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 |
21.71 |
27.65 |
|
Diluted earnings (loss) per share from continuing operations |
21.02 |
26.82 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-0.26 |
-2.77 |
|
Diluted earnings (loss) per share from discontinued operations |
-0.26 |
-2.77 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
21.45 |
24.88 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
20.76 |
24.05 |
| 24 |
Debt equity ratio |
0 |
0 |
| 25 |
Debt service coverage ratio |
0 |
0 |
| 26 |
Interest service coverage ratio |
0 |
0 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| 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 |
14,072.00 |
|
Capital work-in-progress |
970.00 |
|
Investment property |
0.00 |
|
Goodwill |
8,341.00 |
|
Other intangible assets |
4,015.00 |
|
Intangible assets under development |
14,351.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
9.00 |
|
Trade receivables, non-current |
9,516.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
1,926.00 |
| 2 |
Receivables under service concession arrangement |
2,02,299.00 |
|
Total of other non-current financial assets |
2,04,225.00 |
|
Total non-current financial assets |
2,13,750.00 |
|
Deferred tax assets (net) |
2,895.00 |
|
Other non-current assets |
|
| 1 |
Right-of-use asset |
1,025.00 |
| 2 |
Investments in an associate |
27,466.00 |
| 3 |
Other non-current assets |
27,437.00 |
| 4 |
Income tax assets (net) |
1,883.00 |
|
Total of other non-current assets |
57,811.00 |
|
Total non-current assets |
3,16,205.00 |
| 2 |
Current assets |
|
|
Inventories |
20,157.00 |
|
Current financial asset |
|
|
Current investments |
1,20,686.00 |
|
Trade receivables, current |
89,785.00 |
|
Cash and cash equivalents |
2,727.00 |
|
Bank balance other than cash and cash equivalents |
19,110.00 |
|
Loans, current |
5.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
8,195.00 |
|
Total current financial assets |
2,40,508.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Contract assets |
1,46,535.00 |
| 2 |
Other current assets |
49,941.00 |
|
Total of other current assets |
1,96,476.00 |
|
Total current assets |
4,57,141.00 |
| 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 |
7,73,346.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
13,561.00 |
|
Other equity |
3,21,323.00 |
|
Total equity attributable to owners of parent |
3,34,884.00 |
|
Non controlling interest |
23,184.00 |
|
Total equity |
3,58,068.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,83,794.00 |
|
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 |
609.00 |
|
Total of other non-current financial liabilities |
609.00 |
|
Total non-current financial liabilities |
1,84,403.00 |
|
Provisions, non-current |
5,774.00 |
|
Deferred tax liabilities (net) |
2,425.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
1,92,602.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
25,229.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
19,303.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
75,399.00 |
|
Total Trade payable |
94,702.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
480.00 |
| 2 |
Other financial liabilities |
2,188.00 |
|
Total of other current financial liabilities |
2,668.00 |
|
Total current financial liabilities |
1,22,599.00 |
|
Other current liabilities |
95,775.00 |
| 1 |
Contract liabilities |
88,078.00 |
| 2 |
Other current liabilities |
7,697.00 |
|
Total of other current liabilities |
95,775.00 |
|
Provisions, current |
705.00 |
|
Current tax liabilities (Net) |
3,597.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
2,22,676.00 |
| 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 |
4,15,278.00 |
|
Total equity and liabilites |
7,73,346.00 |
|
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 |
01-07-2026 |
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 |
Transport |
59,927.00 |
87,196.00 |
| 2 |
Water |
28,143.00 |
59,703.00 |
| 3 |
Tunneling and Rehabilitation |
15,387.00 |
33,931.00 |
|
Total Segment Revenue |
1,03,457.00 |
1,80,830.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,03,457.00 |
1,80,830.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Transport |
34,083.00 |
39,758.00 |
| 2 |
Water |
5,933.00 |
15,737.00 |
| 3 |
Tunneling and Rehabilitation |
3,180.00 |
6,933.00 |
|
Total Profit before tax |
43,196.00 |
62,428.00 |
|
i. Finance cost |
6,258.00 |
11,585.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
2,164.00 |
7,309.00 |
|
Profit before tax |
34,774.00 |
43,534.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Transport |
3,61,146.00 |
3,61,146.00 |
| 2 |
Water |
1,48,871.00 |
1,48,871.00 |
| 3 |
Tunneling and Rehabilitation |
94,003.00 |
94,003.00 |
|
Total Segment Asset |
6,04,020.00 |
6,04,020.00 |
|
Un-allocable Assets |
1,69,326.00 |
1,69,326.00 |
|
Net Segment Asset |
7,73,346.00 |
7,73,346.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Transport |
47,658.00 |
47,658.00 |
| 2 |
Water |
88,794.00 |
88,794.00 |
| 3 |
Tunneling and Rehabilitation |
55,775.00 |
55,775.00 |
|
Total Segment Liabilities |
1,92,227.00 |
1,92,227.00 |
|
Un-allocable Liabilities |
2,23,051.00 |
2,23,051.00 |
|
Net Segment Liabilities |
4,15,278.00 |
4,15,278.00 |
|
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 |
01-07-2026 |
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 |
|
| 1 |
Items that will not be reclassified to Profit and Loss (net of tax) |
(210.00) |
(189.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(210.00) |
(189.00) |
| 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 |
(210.00) |
(189.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| 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 |
47,310.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
11,585.00 |
|
Adjustments for decrease (increase) in inventories |
(2,767.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(25,709.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
926.00 |
|
Adjustments for decrease (increase) in other current assets |
(25,509.00) |
|
Adjustments for decrease (increase) in other non-current assets |
(1,369.00) |
|
Adjustments for other financial assets, non-current |
746.00 |
|
Adjustments for other financial assets, current |
(618.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(4,135.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(107.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
2,119.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
381.00 |
|
Adjustments for provisions, non-current |
(304.00) |
|
Adjustments for other financial liabilities, current |
(484.00) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
3.00 |
|
Adjustments for dividend income |
196.00 |
|
Adjustments for interest income |
11,069.00 |
|
Adjustments for share-based payments |
1,038.00 |
|
Adjustments for fair value losses (gains) |
(4,495.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(60.00) |
|
Other adjustments to reconcile profit (loss) |
(3,753.00) |
|
Other adjustments for non-cash items |
3,908.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(59,869.00) |
|
Net cash flows from (used in)
operations |
(12,559.00) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
4,049.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(16,608.00) |
|
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
|
858.00 |
|
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 |
0.00 |
|
Purchase of property, plant and equipment |
15,329.00 |
|
Proceeds from sales of investment property |
26.00 |
|
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 |
196.00 |
|
Interest received |
2,744.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
19,310.00 |
|
Net cash flows from (used in)
investing activities |
6,089.00 |
|
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 |
13,197.00 |
|
Repayments of borrowings |
2,650.00 |
|
Payments of lease liabilities |
372.00 |
|
Dividends paid |
4,068.00 |
|
Interest paid |
10,264.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(4,157.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(14,676.00) |
|
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 |
(14,676.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
17,403.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
2,727.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Unaudited |
| 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 |
M/s Suresh Surana & Associates LLP |
Yes |
31-03-2028 |