Integrated Filing — IndAS

General information about company
Scrip Code	500238
NSE Symbol	WHIRLPOOL
MSEI Symbol	NOTLISTED
ISIN	INE716A01013
Name of company	Whirlpool of 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-May-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	Single segment
Description of single segment	Home Appliances
Start date and time of board meeting	20-May-2025   09:00:00
End date and time of board meeting	20-May-2025   16:30:00
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
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	2025-02-04
Indicate Company website link for updated RPT policy of the Company	https://corporate.whirlpoolindia.com/wp-content/uploads/2025/02/Related-party-transaction-policy.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?	No
Not Applicable

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	18900700000	74208000000
	Other income	345300000	1733600000
	Total income	19246000000	75941600000
2	Expenses
(a)	Cost of materials consumed	10897300000	42188100000
(b)	Purchases of stock-in-trade	3651900000	7348600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2086800000	-29800000
(d)	Employee benefit expense	1999000000	8078900000
(e)	Finance costs	134900000	418300000
(f)	Depreciation, depletion and amortisation expense	476400000	1893900000
(f)	Other Expenses
1	Other expenses	2744400000	11867400000
	Total other expenses	2744400000	11867400000
	Total expenses	17817100000	71765400000
3	Total profit before exceptional items and tax	1428900000	4176200000
4	Exceptional items	70000000	70000000
5	Total profit before tax	1498900000	4246200000
6	Tax expense
7	Current tax	290500000	1214100000
8	Deferred tax	99800000	-101600000
9	Total tax expenses	390300000	1112500000
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	1108600000	3133700000
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	1108600000	3133700000
17	Other comprehensive income net of taxes	-15700000	14700000
18	Total Comprehensive Income for the period	1092900000	3148400000
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	1268700000	1268700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		33616800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.74	24.7
	Diluted earnings (loss) per share from continuing operations	8.74	24.7
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	8.74	24.7
	Diluted earnings (loss) per share from continuing and discontinued operations	8.74	24.7
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The Cash flow for the year ended March 31 2025 has net cash flow used for invesing activities of INR 13613 lakhs as per the signed results in which Accrued interest included in the closing balance of INR 1725 lakhs has been added and hence the Net Cash flow used for investing activities is shown as INR 11888 lakhs

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	9290600000
	Capital work-in-progress	492500000
	Investment property	0
	Goodwill	0
	Other intangible assets	47200000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	7636900000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	172000000
	Total non-current financial assets	7808900000
	Deferred tax assets (net)	699400000
	Other non-current assets	802800000
	Total non-current assets	19141400000
2	Current assets
	Inventories	12351300000
	Current financial asset
	Current investments	0
	Trade receivables, current	4564600000
	Cash and cash equivalents	22599500000
	Bank balance other than cash and cash equivalents	20500000
	Loans, current	8000000
	Other current financial assets	418800000
	Total current financial assets	27611400000
	Current tax assets (net)
	Other current assets	1849800000
	Total current assets	41812500000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	60953900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1268700000
	Other equity	33616800000
	Total equity attributable to owners of parent	34885500000
	Non controlling interest
	Total equity	34885500000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	76800000
	Total Trade payable	76800000
	Other non-current financial liabilities	2242200000
	Total non-current financial liabilities	2319000000
	Provisions, non-current	2839000000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current	140000000
	Other non-current liabilities
	Total non-current liabilities	5298000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	267400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	16299100000
	Total Trade payable	16566500000
	Other current financial liabilities	1095800000
	Total current financial liabilities	17662300000
	Other current liabilities	1981100000
	Provisions, current	1017600000
	Current tax liabilities (Net)	73200000
	Deferred government grants, Current	36200000
	Total current liabilities	20770400000
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	26068400000
	Total equity and liabilites	60953900000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement Income/ (loss) on defined benefit plans	-21000000	19700000
	Total Amount of items that will not be reclassified to profit and loss	-21000000	19700000
2	Income tax relating to items that will not be reclassified to profit or loss	-5300000	5000000
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	-15700000	14700000

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			4246200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			418300000
	Adjustments for decrease (increase) in inventories			-753700000
	Adjustments for decrease (increase) in trade receivables, current			-1659700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-367700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-11400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3269100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1927900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			727400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-6500000
	Adjustments for dividend income			0
	Adjustments for interest income			1591300000
	Adjustments for share-based payments			124900000
	Adjustments for fair value losses (gains)			0
	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)			-38700000
	Other adjustments for non-cash items			8100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2046700000
	Net cash flows from (used in) operations			6292900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1151200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5141700000
	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			1666300000
	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			11700000
	Purchase of property, plant and equipment			1140900000
	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			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			1607300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-600000
	Net cash flows from (used in) investing activities	-1188800000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			699900000
	Dividends paid			634400000
	Interest paid			14500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1348800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2604100000
	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			2604100000
	Cash and cash equivalents cash flow statement at beginning of period			19995400000
	Cash and cash equivalents cash flow statement at end of period			22599500000