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	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	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

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	Consolidated	Consolidated
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	756000000	2337200000
	Other income	21100000	87600000
	Total income	777100000	2424800000
2	Expenses
(a)	Cost of materials consumed	257800000	694500000
(b)	Purchases of stock-in-trade	39200000	160200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	600000	-10400000
(d)	Employee benefit expense	106400000	422300000
(e)	Finance costs	100000	500000
(f)	Depreciation, depletion and amortisation expense	33000000	100700000
(f)	Other Expenses
1	Other expenses	168500000	544700000
	Total other expenses	168500000	544700000
	Total expenses	605600000	1912500000
3	Total profit before exceptional items and tax	171500000	512300000
4	Exceptional items	0	0
5	Total profit before tax	171500000	512300000
6	Tax expense
7	Current tax	39300000	112900000
8	Deferred tax	3300000	4600000
9	Total tax expenses	42600000	117500000
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	128900000	394800000
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	128900000	394800000
17	Other comprehensive income net of taxes	-1800000	21000000
18	Total Comprehensive Income for the period	127100000	415800000
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		2416900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	64.45	197.43
	Diluted earnings (loss) per share from continuing operations	64.45	197.43
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	64.45	197.43
	Diluted earnings (loss) per share from continuing and discontinued operations	64.45	197.43
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 above Audited Consolidated Financial Results, Consolidated statement of Assets and Liabilities and Consolidated Statement of Cash Flows include the results of the holding company and its wholly owned subsidiary namely Wendt Grinding Technologies Ltd, Thailand.t ntttt n2) 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 n3) The above Audited Consolidated Financial Results of the Group, 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 n4) 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	647700000
	Capital work-in-progress	98000000
	Investment property	0
	Goodwill	1000000
	Other intangible assets	353800000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	6800000
	Total non-current financial assets	6800000
	Deferred tax assets (net)	0
	Other non-current assets	55100000
	Total non-current assets	1162400000
2	Current assets
	Inventories	374800000
	Current financial asset
	Current investments	515700000
	Trade receivables, current	683500000
	Cash and cash equivalents	183300000
	Bank balance other than cash and cash equivalents	2600000
	Loans, current	0
	Other current financial assets	7800000
	Total current financial assets	1392900000
	Current tax assets (net)	4500000
	Other current assets	73400000
	Total current assets	1845600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3008000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	20000000
	Other equity	2416900000
	Total equity attributable to owners of parent	2436900000
	Non controlling interest
	Total equity	2436900000
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)	17900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	19800000
	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	274700000
	Total Trade payable	310100000
	Other current financial liabilities	74400000
	Total current financial liabilities	396500000
	Other current liabilities	66700000
	Provisions, current	78700000
	Current tax liabilities (Net)	9400000
	Deferred government grants, Current	0
	Total current liabilities	551300000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	571100000
	Total equity and liabilites	3008000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1) The above Audited Consolidated Financial Results, Consolidated statement of Assets and Liabilities and Consolidated Statement of Cash Flows include the results of the holding company and its wholly owned subsidiary namely Wendt Grinding Technologies Ltd, Thailand. nttttt n2) 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 n3) The above Audited Consolidated Financial Results of the Group, 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 n4) 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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Super Abrasives	346000000	1415900000
2	Machines and accessories	274100000	465000000
3	Precision products	83300000	277900000
4	Others	48300000	181200000
	Total Segment Revenue	751700000	2340000000
	Less: Inter segment revenue	2300000	2300000
	Revenue from operations	749400000	2311400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Super Abrasives	68800000	312200000
2	Machines and accessories	77700000	85400000
3	Precision products	12100000	33200000
4	Others	4100000	14600000
	Total Profit before tax	162700000	445400000
	i. Finance cost	100000	100000
	ii. Other Unallocable Expenditure net off Unallocable income	-8900000	-8900000
	Profit before tax	171500000	512300000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Super Abrasives	1272600000	1272600000
2	Machines and accessories	576400000	576400000
3	Precision products	303900000	303900000
4	Others	60900000	60900000
	Total Segment Asset	2213800000	2213800000
	Un-allocable Assets	794200000	794200000
	Net Segment Asset	3008000000	3008000000
4	Segment Liabilities
	Segment Liabilities
1	Super Abrasives	0	0
2	Machines and accessories	0	0
3	Precision products	0	0
4	Others	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	571100000	571100000
	Net Segment Liabilities	571100000	571100000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

1) a) The Group is organised into four business segments, namely :ttttt n n i) Super Abrasives , ii) Machines and Accessories, iii) Precision Products and iv) Others. Others segment includes other trading products.tt nttt 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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement 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
1	Exchange differences in translating the financial statements of foreign operations	500000	26500000
	Total Amount of items that will be reclassified to profit and loss	500000	26500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1800000	21000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			512300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			500000
	Adjustments for decrease (increase) in inventories			-15300000
	Adjustments for decrease (increase) in trade receivables, current			-150300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-26100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-900000
	Adjustments for other financial assets, current			600000
	Adjustments for other bank balances			-200000
	Adjustments for increase (decrease) in trade payables, current			57300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			8800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			100700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2600000
	Adjustments for provisions, current			2000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			5700000
	Adjustments for dividend income			0
	Adjustments for interest income			6400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3500000
	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)			-62000000
	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)			-86200000
	Net cash flows from (used in) operations			426100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			89700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			336400000
	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			1900000
	Purchase of property, plant and equipment			194400000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			358800000
	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			6400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			289100000
	Net cash flows from (used in) investing activities	-255800000
	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			-9400000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			14700000
	Net increase (decrease) in cash and cash equivalents			5300000
	Cash and cash equivalents cash flow statement at beginning of period			178000000
	Cash and cash equivalents cash flow statement at end of period			183300000