Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol WIPL
MSEI Symbol NOTLISTED
ISIN INE215F01023
Name of company THE WESTERN INDIA PLYWOODS 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-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 Single segment
Description of single segment WOOD AND WOODBASE
Start date and time of board meeting 26-May-2025   12:00:00
End date and time of board meeting 26-May-2025   14:00:00
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 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 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 290600000 1160200000
Other income 1000000 6500000
Total income 291600000 1166700000
2 Expenses
(a) Cost of materials consumed 119100000 448700000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -15700000 -33400000
(d) Employee benefit expense 48000000 186600000
(e) Finance costs 4200000 11700000
(f) Depreciation, depletion and amortisation expense 4900000 18800000
(f) Other Expenses
1 Other Expenses 119500000 492800000
Total other expenses 119500000 492800000
Total expenses 280000000 1125200000
3 Total profit before exceptional items and tax 11600000 41500000
4 Exceptional items 0 0
5 Total profit before tax 11600000 41500000
6 Tax expense
7 Current tax 3200000 11800000
8 Deferred tax 700000 1700000
9 Total tax expenses 3900000 13500000
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 7700000 28000000
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 7700000 28000000
17 Other comprehensive income net of taxes 3300000 3200000
18 Total Comprehensive Income for the period 11000000 31200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 84900000 84900000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 368500000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.9 3.3
Diluted earnings (loss) per share from continuing operations 0.9 3.3
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 0.9 3.3
Diluted earnings (loss) per share from continuing and discontinued operations 0.9 3.3
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



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 241900000
Capital work-in-progress 400000
Investment property 0
Goodwill 28000000
Other intangible assets 0
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 9600000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 12100000
Total non-current financial assets 21700000
Deferred tax assets (net) 0
Other non-current assets 300000
Total non-current assets 292300000
2 Current assets
Inventories 165500000
Current financial asset
Current investments 0
Trade receivables, current 210800000
Cash and cash equivalents 79300000
Bank balance other than cash and cash equivalents 9500000
Loans, current 3600000
Other current financial assets 23400000
Total current financial assets 326600000
Current tax assets (net) 0
Other current assets 12500000
Total current assets 504600000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 796900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 84900000
Other equity 368500000
Total equity attributable to owners of parent 453400000
Non controlling interest -500000
Total equity 452900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 85700000
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 0
Total non-current financial liabilities 85700000
Provisions, non-current 7800000
Deferred tax liabilities (net) 14000000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 107500000
Current liabilities
Current financial liabilities
Borrowings, current 97500000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7300000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 50400000
Total Trade payable 57700000
Other current financial liabilities 57400000
Total current financial liabilities 212600000
Other current liabilities 16700000
Provisions, current 1300000
Current tax liabilities (Net) 5900000
Deferred government grants, Current 0
Total current liabilities 236500000
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 344000000
Total equity and liabilites 796900000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of post employment benefit obligation (Net of Tax) 2000000 -100000
2 Changes in favour of FVOCI equity instruments 300000 1900000
Total Amount of items that will not be reclassified to profit and loss 2300000 1800000
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
1 Exchange difference on translation of foreign operations 1000000 1400000
Total Amount of items that will be reclassified to profit and loss 1000000 1400000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 3300000 3200000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 41500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11700000
Adjustments for decrease (increase) in inventories -29600000
Adjustments for decrease (increase) in trade receivables, current -30400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
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 13400000
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 18800000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
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) 0
Other adjustments for non-cash items 300000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -15800000
Net cash flows from (used in) operations 25700000
Dividends received -100000
Interest paid 0
Interest received -2300000
Income taxes paid (refund) 4300000
Other inflows (outflows) of cash -200000
Net cash flows from (used in) operating activities 18800000
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 16500000
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 100000
Interest received 1200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2500000
Net cash flows from (used in) investing activities -17700000
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 14800000
Repayments of borrowings 20600000
Payments of lease liabilities 0
Dividends paid 7800000
Interest paid 11700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -25300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -24200000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1400000
Net increase (decrease) in cash and cash equivalents -22800000
Cash and cash equivalents cash flow statement at beginning of period 102100000
Cash and cash equivalents cash flow statement at end of period 79300000