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	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	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
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	2025-03-28
Indicate Company website link for updated RPT policy of the Company	https://www.wabag.com/wp-content/uploads/2025/04/Policy-on-Materiality-of-Related-Party-Transactions-on-dealing-with-RPT.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
During the Financial Year ended March 31, 2025 there was no default on loans and debt securities made by the Company.

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	10385000000	28738000000
	Other income	112000000	369000000
	Total income	10497000000	29107000000
2	Expenses
(a)	Cost of materials consumed	8555000000	22305000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	24000000	-50000000
(d)	Employee benefit expense	664000000	2154000000
(e)	Finance costs	165000000	592000000
(f)	Depreciation, depletion and amortisation expense	8000000	30000000
(f)	Other Expenses
1	Other Expenses	-225000000	461000000
	Total other expenses	-225000000	461000000
	Total expenses	9191000000	25492000000
3	Total profit before exceptional items and tax	1306000000	3615000000
4	Exceptional items	0	0
5	Total profit before tax	1306000000	3615000000
6	Tax expense
7	Current tax	250000000	769000000
8	Deferred tax	66000000	133000000
9	Total tax expenses	316000000	902000000
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	990000000	2713000000
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	990000000	2713000000
17	Other comprehensive income net of taxes	1000000	-5000000
18	Total Comprehensive Income for the period	991000000	2708000000
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	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	15.93	43.54
	Diluted earnings (loss) per share from continuing operations	15.71	42.92
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	15.93	43.54
	Diluted earnings (loss) per share from continuing and discontinued operations	15.71	42.92
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	596000000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	13000000
	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	1412000000
	Trade receivables, non-current	5938000000
	Loans, non-current	0
	Other non-current financial assets	332000000
	Total non-current financial assets	7682000000
	Deferred tax assets (net)	257000000
	Other non-current assets	188000000
	Total non-current assets	8736000000
2	Current assets
	Inventories	153000000
	Current financial asset
	Current investments	0
	Trade receivables, current	18330000000
	Cash and cash equivalents	6142000000
	Bank balance other than cash and cash equivalents	2243000000
	Loans, current	139000000
	Other current financial assets	430000000
	Total current financial assets	27284000000
	Current tax assets (net)	0
	Other current assets	7926000000
	Total current assets	35363000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	44099000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	124000000
	Other equity	17712000000
	Total equity attributable to owners of parent	17836000000
	Non controlling interest
	Total equity	17836000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	594000000
	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	2334000000
	Total Trade payable	2334000000
	Other non-current financial liabilities	19000000
	Total non-current financial liabilities	2947000000
	Provisions, non-current	48000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	1817000000
	Total non-current liabilities	4812000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1741000000
	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	9548000000
	Total Trade payable	9659000000
	Other current financial liabilities	323000000
	Total current financial liabilities	11723000000
	Other current liabilities	8381000000
	Provisions, current	1271000000
	Current tax liabilities (Net)	76000000
	Deferred government grants, Current	0
	Total current liabilities	21451000000
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	26263000000
	Total equity and liabilites	44099000000
	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)
1	India	6551000000	17716000000
2	Rest of the World	3786000000	10844000000
3	Un-allocable revenue	48000000	178000000
	Total Segment Revenue	10385000000	28738000000
	Less: Inter segment revenue	0	0
	Revenue from operations	10385000000	28738000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India	1316000000	3076000000
2	Rest of the World	444000000	3230000000
3	Un-allocable revenue	70000000	340000000
	Total Profit before tax	1830000000	6646000000
	i. Finance cost	77000000	77000000
	ii. Other Unallocable Expenditure net off Unallocable income	447000000	447000000
	Profit before tax	1306000000	3615000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India	22813000000	22813000000
2	Rest of the World	12533000000	12533000000
3	Un-allocable revenue	8753000000	8753000000
	Total Segment Asset	44099000000	44099000000
	Un-allocable Assets	0	0
	Net Segment Asset	44099000000	44099000000
4	Segment Liabilities
	Segment Liabilities
1	India	13880000000	13880000000
2	Rest of the World	8558000000	8558000000
3	Un-allocable revenue	0	0
	Total Segment Liabilities	22438000000	22438000000
	Un-allocable Liabilities	3825000000	3825000000
	Net Segment Liabilities	26263000000	26263000000
	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 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	Re-measurement gains /(losses) on defined benefit plans	1000000	-7000000
2	Translation Reserve	0	0
	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	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1000000	-5000000

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			3615000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			50000000
	Adjustments for decrease (increase) in trade receivables, current			-814000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			112000000
	Adjustments for decrease (increase) in other non-current assets			-1465000000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			1751000000
	Adjustments for increase (decrease) in other current liabilities			1288000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			30000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-111000000
	Adjustments for other financial liabilities, current			56000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			47000000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			166000000
	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)			317000000
	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)			1427000000
	Net cash flows from (used in) operations			5042000000
	Dividends received			-207000000
	Interest paid			-186000000
	Interest received			0
	Income taxes paid (refund)			810000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4211000000
	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			0
	Purchase of property, plant and equipment			44000000
	Proceeds from sales of investment property			0
	Purchase of investment property			112000000
	Proceeds from sales of intangible assets			6000000
	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			153000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1434000000
	Net cash flows from (used in) investing activities	-1431000000
	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			802000000
	Repayments of borrowings			164000000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			186000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			452000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3232000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			11000000
	Net increase (decrease) in cash and cash equivalents			3243000000
	Cash and cash equivalents cash flow statement at beginning of period			2899000000
	Cash and cash equivalents cash flow statement at end of period			6142000000