Integrated Filing — IndAS

General information about company
Scrip Code	505412
NSE Symbol	WENDT
MSEI Symbol	NOTLISTED
ISIN	INE274C01019
Name of company	Wendt (India) Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	23-Apr-2025   12:30:00
End date and time of board meeting	23-Apr-2025   15:35:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-03-14
Indicate Company website link for updated RPT policy of the Company	https://wendtindia.com/wp-content/uploads/2025/04/Policy-on-Related-Party-Transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	Yes

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	704900000	2148700000
	Other income	20600000	84600000
	Total income	725500000	2233300000
2	Expenses
(a)	Cost of materials consumed	257800000	694500000
(b)	Purchases of stock-in-trade	5100000	13600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1300000	-1200000
(d)	Employee benefit expense	99900000	397700000
(e)	Finance costs	100000	500000
(f)	Depreciation, depletion and amortisation expense	32400000	98400000
(f)	Other Expenses
1	Other Expenses	164900000	532900000
	Total other expenses	164900000	532900000
	Total expenses	558900000	1736400000
3	Total profit before exceptional items and tax	166600000	496900000
4	Exceptional items	0	0
5	Total profit before tax	166600000	496900000
6	Tax expense
7	Current tax	38600000	109400000
8	Deferred tax	3300000	4600000
9	Total tax expenses	41900000	114000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	124700000	382900000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	124700000	382900000
17	Other comprehensive income net of taxes	-2300000	-5500000
18	Total Comprehensive Income for the period	122400000	377400000
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	20000000	20000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2177500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	62.34	191.46
	Diluted earnings (loss) per share from continuing operations	62.34	191.46
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	62.34	191.46
	Diluted earnings (loss) per share from continuing and discontinued operations	62.34	191.46
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		1) The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2025 and March 31, 2024, respectively and the published unaudited year to date figures up to the third quarter of the respective financial years which were subjected to review by the statutory auditors.tt nttt n2) The above Audited Standalone Financial Results, after being reviewed by the Audit Committee, were taken on record by the Board of Directors at their meeting held on April 23, 2025.ttttt n3) The Board of Directors have recommended a final dividend of Rs.20/- per share (200% on face value of equity shares of Rs.10/- each). The payment of final dividend is subject to the approval of the shareholders in the ensuing Annual General meeting of the company.The total dividend for the year 2024-25 is Rs.50/- per share (500% on face value of equity share of Rs. 10/- each) including the interim dividend of Rs. 30/- per share (300% on face value of equity share of Rs. 10/- each) declared at the Board Meeting held on January 22, 2025 and paid subsequently. ttttt n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	628900000
	Capital work-in-progress	98000000
	Investment property	0
	Goodwill	1000000
	Other intangible assets	350700000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	27700000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	6500000
	Total non-current financial assets	34200000
	Deferred tax assets (net)	0
	Other non-current assets	55100000
	Total non-current assets	1167900000
2	Current assets
	Inventories	344000000
	Current financial asset
	Current investments	457800000
	Trade receivables, current	658900000
	Cash and cash equivalents	26700000
	Bank balance other than cash and cash equivalents	2600000
	Loans, current	0
	Other current financial assets	10500000
	Total current financial assets	1156500000
	Current tax assets (net)	4500000
	Other current assets	73100000
	Total current assets	1578100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2746000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	20000000
	Other equity	2177500000
	Total equity attributable to owners of parent	2197500000
	Non controlling interest
	Total equity	2197500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1900000
	Total non-current financial liabilities	1900000
	Provisions, non-current	0
	Deferred tax liabilities (net)	18200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	20100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	12000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	35400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	254400000
	Total Trade payable	289800000
	Other current financial liabilities	74500000
	Total current financial liabilities	376300000
	Other current liabilities	65900000
	Provisions, current	78600000
	Current tax liabilities (Net)	7600000
	Deferred government grants, Current	0
	Total current liabilities	528400000
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	548500000
	Total equity and liabilites	2746000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1) The above Audited Standalone Financial Results, after being reviewed by the Audit Committee, were taken on record by the Board of Directors at their meeting held on April 23, 2025.ttttt n2) The Board of Directors have recommended a final dividend of Rs.20/- per share (200% on face value of equity shares of Rs.10/- each). The payment of final dividend is subject to the approval of the shareholders in the ensuing Annual General meeting of the company.The total dividend for the year 2024-25 is Rs.50/- per share (500% on face value of equity share of Rs. 10/- each) including the interim dividend of Rs. 30/- per share (300% on face value of equity share of Rs. 10/- each) declared at the Board Meeting held on January 22, 2025 and paid subsequently. ttttt n

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Super Abrasives	342500000	1405400000
2	Machines and accessories	274100000	465000000
3	Precision Products	83300000	277900000
	Total Segment Revenue	699900000	2148300000
	Less: Inter segment revenue	2300000	2300000
	Revenue from operations	697600000	2119700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Super Abrasives	68500000	314400000
2	Machines and accessories	77700000	85400000
3	Precision Products	12100000	33200000
	Total Profit before tax	158300000	433000000
	i. Finance cost	100000	100000
	ii. Other Unallocable Expenditure net off Unallocable income	-8400000	-8400000
	Profit before tax	166600000	496900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Super Abrasives	1256400000	1256400000
2	Machines and accessories	576400000	576400000
3	Precision Products	303900000	303900000
	Total Segment Asset	2136700000	2136700000
	Un-allocable Assets	609300000	609300000
	Net Segment Asset	2746000000	2746000000
4	Segment Liabilities
	Segment Liabilities
1	Super Abrasives	0	0
2	Machines and accessories	0	0
3	Precision Products	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	548500000	548500000
	Net Segment Liabilities	548500000	548500000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	1) a) The Company is organised into three business segments, namely :ttttt n i) Super Abrasives , ii) Machines and Accessories and iii) Precision Products.ttttt n b) Assets other than property, plant and equipment, inventory and trade receivables, and liabilities are not identifiable to any reportable segment, as these are used interchangeably between segments.ttttt n

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the defined benefit obligation	-3000000	-7300000
	Total Amount of items that will not be reclassified to profit and loss	-3000000	-7300000
2	Income tax relating to items that will not be reclassified to profit or loss	-700000	-1800000
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	0
5	Total Other comprehensive income	-2300000	-5500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			496900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			500000
	Adjustments for decrease (increase) in inventories			-5500000
	Adjustments for decrease (increase) in trade receivables, current			-146900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-26500000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-800000
	Adjustments for other financial assets, current			700000
	Adjustments for other bank balances			-200000
	Adjustments for increase (decrease) in trade payables, current			54100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			9600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			98400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2500000
	Adjustments for provisions, current			1800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-800000
	Adjustments for dividend income			0
	Adjustments for interest income			5000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-2500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-61700000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-81900000
	Net cash flows from (used in) operations			415000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			86400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			328600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1600000
	Purchase of property, plant and equipment			190900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			355600000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			5000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			289100000
	Net cash flows from (used in) investing activities	-250800000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			12000000
	Repayments of borrowings			0
	Payments of lease liabilities			1500000
	Dividends paid			100000000
	Interest paid			500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-90000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-12200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-12200000
	Cash and cash equivalents cash flow statement at beginning of period			38900000
	Cash and cash equivalents cash flow statement at end of period			26700000