Integrated Filing — IndAS

General information about company
Scrip Code	533269
NSE Symbol	WABAG
MSEI Symbol	NOTLISTED
ISIN	INE956G01038
Name of company	VA TECH WABAG 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	21-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	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	Geographical
Description of single segment
Start date and time of board meeting	21-May-2025   10:40:00
End date and time of board meeting	21-May-2025   15:45:00
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	11562000000	32940000000
	Other income	114000000	446000000
	Total income	11676000000	33386000000
2	Expenses
(a)	Cost of materials consumed	9419000000	25598000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	104000000	7000000
(d)	Employee benefit expense	766000000	2645000000
(e)	Finance costs	215000000	788000000
(f)	Depreciation, depletion and amortisation expense	14000000	59000000
(f)	Other Expenses
1	Other Expences	-135000000	467000000
	Total other expenses	-135000000	467000000
	Total expenses	10383000000	29564000000
3	Total profit before exceptional items and tax	1293000000	3822000000
4	Exceptional items	18000000	22000000
5	Total profit before tax	1311000000	3844000000
6	Tax expense
7	Current tax	247000000	781000000
8	Deferred tax	69000000	115000000
9	Total tax expenses	316000000	896000000
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	995000000	2948000000
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	995000000	2948000000
17	Other comprehensive income net of taxes	170000000	165000000
18	Total Comprehensive Income for the period	1165000000	3113000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	176000000	162000000
	Total profit or loss, attributable to non-controlling interests	-6000000	-6000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1171000000	3115000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-6000000	-2000000
21	Details of equity share capital
	Paid-up equity share capital	124000000	124000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	18.83	50.09
	Diluted earnings (loss) per share from continuing operations	18.56	49.37
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	18.83	50.09
	Diluted earnings (loss) per share from continuing and discontinued operations	18.56	49.37
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
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	636000000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	31000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	650000000
	Non-current financial assets
	Non-current investments	44000000
	Trade receivables, non-current	5951000000
	Loans, non-current	0
	Other non-current financial assets	1932000000
	Total non-current financial assets	7927000000
	Deferred tax assets (net)	337000000
	Other non-current assets	283000000
	Total non-current assets	9864000000
2	Current assets
	Inventories	358000000
	Current financial asset
	Current investments	0
	Trade receivables, current	20129000000
	Cash and cash equivalents	7177000000
	Bank balance other than cash and cash equivalents	2269000000
	Loans, current	120000000
	Other current financial assets	372000000
	Total current financial assets	30067000000
	Current tax assets (net)	0
	Other current assets	12384000000
	Total current assets	42809000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	52673000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	124000000
	Other equity	21275000000
	Total equity attributable to owners of parent	21399000000
	Non controlling interest	51000000
	Total equity	21450000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1758000000
	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	2274000000
	Total Trade payable	2274000000
	Other non-current financial liabilities	47000000
	Total non-current financial liabilities	4079000000
	Provisions, non-current	118000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	1817000000
	Total non-current liabilities	6014000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1815000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	111000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10347000000
	Total Trade payable	10458000000
	Other current financial liabilities	343000000
	Total current financial liabilities	12616000000
	Other current liabilities	10972000000
	Provisions, current	1498000000
	Current tax liabilities (Net)	123000000
	Deferred government grants, Current	0
	Total current liabilities	25209000000
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	31223000000
	Total equity and liabilites	52673000000
	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	India	6620000000	18012000000
2	Rest of the World	5118000000	15525000000
3	Un-allocable revenue	58000000	317000000
	Total Segment Revenue	11796000000	33854000000
	Less: Inter segment revenue	234000000	234000000
	Revenue from operations	11562000000	32940000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India	1272000000	3041000000
2	Rest of the World	730000000	4136000000
3	Un-allocable revenue	55000000	259000000
	Total Profit before tax	2057000000	7436000000
	i. Finance cost	101000000	101000000
	ii. Other Unallocable Expenditure net off Unallocable income	645000000	645000000
	Profit before tax	1311000000	3844000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India	23926000000	23926000000
2	Rest of the World	19821000000	19821000000
3	Un-allocable revenue	0	0
	Total Segment Asset	43747000000	43747000000
	Un-allocable Assets	8926000000	8926000000
	Net Segment Asset	52673000000	52673000000
4	Segment Liabilities
	Segment Liabilities
1	India	16111000000	16111000000
2	Rest of the World	11241000000	11241000000
3	Un-allocable revenue	0	0
	Total Segment Liabilities	27352000000	27352000000
	Un-allocable Liabilities	3871000000	3871000000
	Net Segment Liabilities	31223000000	31223000000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Notes n n1 The above results were reviewed by the Audit Committee and were approved and taken on record by the Board at its meeting held on May 21 2025 and has been audited by the Statutory Auditors of the Company n n2 The Company has reported segment information as per Indian Accounting Standard 108 Operating Segments IND AS 108 read with SEBI circular CIR CFD FAC 62 2016 dated July 05 2016 Accordingly the Company has identified the geographical components as its operating segments for reporting and is consistent with performance assessment and resource allocation by the management of the Company Segment revenue comprises sales and operational income allocable specifically to a segment Un allocable expenditure mainly includes employee expense depreciation foreign exchange loss and other expenses Un allocable income primarily includes other operating income and foreign exchange gain n n3 Figures for the previous periods have been regrouped reclassified to conform to the figures presented in the current period n n4 In respect of Standalone and Consolidated financial results the figures for the quarter ended March 31 2025 and March 31 2024 are the balancing figures between the audited figures in respect of full financial years ended March 31 2025 and March 31 2024 and the published year to date figures for the nine months ended December 31 2024 and December 31 2023 respectively which were subject to limited review n n5 The Board of Directors has recommended a dividend of Rs 4 per fully paid up ordinary equity share of Rs 2 each for the year ended March 31 2025 subject to approval by the Shareholders

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	Re-measurement gains/(losses) on defined benefit plans	1000000	-7000000
	Total Amount of items that will not be reclassified to profit and loss	1000000	-7000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	-2000000
3	Amount of items that will be reclassified to profit and loss
1	Translation Reserve	169000000	170000000
	Total Amount of items that will be reclassified to profit and loss	169000000	170000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	170000000	165000000

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			3844000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			334000000
	Adjustments for decrease (increase) in inventories			1000000
	Adjustments for decrease (increase) in trade receivables, current			-565000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1963000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			81000000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1126000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			16000000
	Adjustments for increase (decrease) in other non-current liabilities			1586000000
	Adjustments for depreciation and amortisation expense			59000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-206000000
	Adjustments for provisions, non-current			548000000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			285000000
	Adjustments for share-based payments			166000000
	Adjustments for fair value losses (gains)			-130000000
	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)			-46000000
	Other adjustments for non-cash items			-197000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			525000000
	Net cash flows from (used in) operations			4369000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			817000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3552000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			108000000
	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			5000000
	Purchase of property, plant and equipment			45000000
	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			23000000
	Interest received			216000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1517000000
	Net cash flows from (used in) investing activities	-1210000000
	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			808000000
	Repayments of borrowings			94000000
	Payments of lease liabilities			41000000
	Dividends paid			0
	Interest paid			333000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			340000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2682000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			96000000
	Net increase (decrease) in cash and cash equivalents			2778000000
	Cash and cash equivalents cash flow statement at beginning of period			4399000000
	Cash and cash equivalents cash flow statement at end of period			7177000000