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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-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	15-May-2025   11:30:00
End date and time of board meeting	15-May-2025   14:30:00
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
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	10214700000	35841000000
	Other income	544800000	2084900000
	Total income	10759500000	37925900000
2	Expenses
(a)	Cost of materials consumed	2205700000	6344700000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	528900000	2002300000
(e)	Finance costs	435800000	1579000000
(f)	Depreciation, depletion and amortisation expense	145200000	509000000
(f)	Other Expenses
1	Construction expenses	5616900000	21339200000
2	Other Expenses	335500000	937900000
	Total other expenses	5952400000	22277100000
	Total expenses	9268000000	32712100000
3	Total profit before exceptional items and tax	1491500000	5213800000
4	Exceptional items	7800000	7800000
5	Total profit before tax	1499300000	5221600000
6	Tax expense
7	Current tax	414800000	1405700000
8	Deferred tax	-48100000	-41500000
9	Total tax expenses	366700000	1364200000
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	1132600000	3857400000
12	Profit (loss) from discontinued operations before tax	-57200000	-297400000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-57200000	-297400000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-20500000	-21700000
16	Total profit (loss) for period	1054900000	3538300000
17	Other comprehensive income net of taxes	3400000	-17900000
18	Total Comprehensive Income for the period	1058300000	3520400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	945400000	3225600000
	Total profit or loss, attributable to non-controlling interests	109500000	109500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	948800000	3207700000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	109500000	312700000
21	Details of equity share capital
	Paid-up equity share capital	1367100000	1367100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		24034700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.35	25.79
	Diluted earnings (loss) per share from continuing operations	7.24	25.45
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.42	-2.18
	Diluted earnings (loss) per share from discontinued operations	-0.41	-2.15
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	6.93	23.61
	Diluted earnings (loss) per share from continuing and discontinued operations	6.83	23.3
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		Diluted EPS from discontinued operations for the quarter and year ended 31 March 2025 is Rs (0.41) and (2.15), respectively, which is reported in the XBRL. However, it is anti-dilutive, and hence in the results submitted to BSE and NSE the Basic EPS is reported for Diluted EPS.

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	1692300000
	Capital work-in-progress	65500000
	Investment property	0
	Goodwill	834100000
	Other intangible assets	429800000
	Intangible assets under development	20200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	2991100000
	Non-current financial assets
	Non-current investments	700000
	Trade receivables, non-current	832800000
	Loans, non-current	0
	Other non-current financial assets	14853800000
	Total non-current financial assets	15687300000
	Deferred tax assets (net)	269800000
	Other non-current assets	2185300000
	Total non-current assets	24175400000
2	Current assets
	Inventories	1626400000
	Current financial asset
	Current investments	4640900000
	Trade receivables, current	2531600000
	Cash and cash equivalents	5122800000
	Bank balance other than cash and cash equivalents	1305200000
	Loans, current	500000
	Other current financial assets	1494300000
	Total current financial assets	15095300000
	Current tax assets (net)	0
	Other current assets	17723900000
	Total current assets	34445600000
3	Non-current assets classified as held for sale	1959300000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	60580300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1367100000
	Other equity	24034700000
	Total equity attributable to owners of parent	25401800000
	Non controlling interest	1690900000
	Total equity	27092700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	12686000000
	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	105500000
	Total Trade payable	105500000
	Other non-current financial liabilities	27700000
	Total non-current financial liabilities	12819200000
	Provisions, non-current	534500000
	Deferred tax liabilities (net)	592700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	13946400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2218800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2048600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6425000000
	Total Trade payable	8473600000
	Other current financial liabilities	336100000
	Total current financial liabilities	11028500000
	Other current liabilities	8439000000
	Provisions, current	53500000
	Current tax liabilities (Net)	20200000
	Deferred government grants, Current	0
	Total current liabilities	19541200000
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	33487600000
	Total equity and liabilites	60580300000
	Disclosure of notes on assets and liabilities

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	Transport	3637000000	16049100000
2	Water	3843200000	12834800000
3	Tunneling and Rehabilitation	2734500000	6957100000
	Total Segment Revenue	10214700000	35841000000
	Less: Inter segment revenue	0	0
	Revenue from operations	10214700000	35841000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Transport	602500000	2469800000
2	Water	901100000	2653800000
3	Tunneling and Rehabilitation	418000000	1101400000
	Total Profit before tax	1921600000	6225000000
	i. Finance cost	435800000	435800000
	ii. Other Unallocable Expenditure net off Unallocable income	64200000	64200000
	Profit before tax	1421600000	4902500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Transport	24755000000	24755000000
2	Water	11171200000	11171200000
3	Tunneling and Rehabilitation	7918400000	7918400000
	Total Segment Asset	43844600000	43844600000
	Un-allocable Assets	16735700000	16735700000
	Net Segment Asset	60580300000	60580300000
4	Segment Liabilities
	Segment Liabilities
1	Transport	5571600000	5571600000
2	Water	7288100000	7288100000
3	Tunneling and Rehabilitation	4515600000	4515600000
	Total Segment Liabilities	17375300000	17375300000
	Un-allocable Liabilities	16112300000	16112300000
	Net Segment Liabilities	33487600000	33487600000
	Disclosure of notes on segments

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	Items that will not be reclassified to profit and loss (net of tax)	3400000	-17900000
	Total Amount of items that will not be reclassified to profit and loss	3400000	-17900000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	3400000	-17900000

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			5221600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1579000000
	Adjustments for decrease (increase) in inventories			-60000000
	Adjustments for decrease (increase) in trade receivables, current			1051700000
	Adjustments for decrease (increase) in trade receivables, non-current			-3385600000
	Adjustments for decrease (increase) in other current assets			-4501200000
	Adjustments for decrease (increase) in other non-current assets			-1523300000
	Adjustments for other financial assets, non-current			-97900000
	Adjustments for other financial assets, current			313900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1837600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1568200000
	Adjustments for increase (decrease) in other non-current liabilities			-1936600000
	Adjustments for depreciation and amortisation expense			509000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			23200000
	Adjustments for provisions, non-current			-29500000
	Adjustments for other financial liabilities, current			9000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			600000
	Adjustments for dividend income			0
	Adjustments for interest income			1654000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-374300000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-7600000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			99100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-6578700000
	Net cash flows from (used in) operations			-1357100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1377800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-2734900000
	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			1000000000
	Other cash receipts from sales of equity or debt instruments of other entities			34000000
	Other cash payments to acquire equity or debt instruments of other entities			200700000
	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			8800000
	Purchase of property, plant and equipment			516000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			400000000
	Cash receipts from repayment of advances and loans made to other parties			400000000
	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			5400000
	Interest received			474300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1027900000
	Net cash flows from (used in) investing activities	-166300000
	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			17600000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			7549900000
	Repayments of borrowings			281800000
	Payments of lease liabilities			56600000
	Dividends paid			408800000
	Interest paid			1461700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-400000
	Net cash flows from (used in) financing activities			5358200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2457000000
	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			2457000000
	Cash and cash equivalents cash flow statement at beginning of period			7280200000
	Cash and cash equivalents cash flow statement at end of period			9737200000