Integrated Filing — IndAS



General information about company
Scrip Code 523011
NSE Symbol WEIZMANIND
MSEI Symbol NOTLISTED
ISIN INE080A01014
Name of company WEIZMANN 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-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 Processing And manufacturing of textiles fabrics
Start date and time of board meeting 27-May-2025   16:45:00
End date and time of board meeting 27-May-2025   17:25:00
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 362468000 1172453000
Other income 604000 2713000
Total income 363072000 1175166000
2 Expenses
(a) Cost of materials consumed 111649000 328817000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2350000 441000
(d) Employee benefit expense 35927000 120439000
(e) Finance costs 2329000 8329000
(f) Depreciation, depletion and amortisation expense 13661000 33671000
(f) Other Expenses
1 Direct Operating and Manufacturing Expenses 32932000 115470000
2 Power & Fuel 56835000 210825000
3 Job Work Charges 43871000 163611000
4 Other Expenses 28387000 81430000
Total other expenses 162025000 571336000
Total expenses 327941000 1063033000
3 Total profit before exceptional items and tax 35131000 112133000
4 Exceptional items 0 0
5 Total profit before tax 35131000 112133000
6 Tax expense
7 Current tax 11809000 32707000
8 Deferred tax 133000 -671000
9 Total tax expenses 11942000 32036000
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 23189000 80097000
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 -109995000 -116057000
16 Total profit (loss) for period -86806000 -35960000
17 Other comprehensive income net of taxes -883000 -463000
18 Total Comprehensive Income for the period -87689000 -36423000
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 154939000 154939000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 453657000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -5.6 -2.32
Diluted earnings (loss) per share from continuing operations -5.6 -2.3
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 -5.6 -2.32
Diluted earnings (loss) per share from continuing and discontinued operations -5.6 -2.3
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 Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act 2013 read together with the Companies (Indian Accounting Standards) Rules 2015 (as amended) n n2 These results have been reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on 27th May 2025 and have been subjected to Audit by the Statutory Auditors n n3 The Statutory Auditors have issued an unmodified report on the above results n n4 The Company is primarily operating in the business of processing and manufacture of textiles Hence there is only one business segment as per IndAS 108 Operating Segments n n5 During the year the Company has completed the buyback of 365169 fully paid-up Equity shares of face value Rs10 each (equity shares) representing 2.30 percentage of the total paidup equity share capital of the Company at a price of a Rs160 per equity share for an aggregate consideration of Rs 584 27 Lakhs The shares accepted under the buyback have been extinguished on 27th September 2024 and the paid up equity share capital of the Company has been reduced to that extent Subsequent to completion of the buyback the Company has transferred Rs 36 52 lacs to the Capital Redemption Reserve representing face value of equity shares bought back n n6 The figures for the quarter ended 31st March 2025 and quarter ended 31st March 2024 are the balancing figures between the audited figures in respect of full financial years and the published unaudited year to the date figures of the third quarter of the relevant financial years, which were subject to limited review n n7 The Board of Directors recommended the final Dividend of Rs 50ps per share subject to approval of Share holders n n8 Previous periods figures have been regrouped reclassified wherever necessary



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 295720000
Capital work-in-progress 4001000
Investment property 22844000
Goodwill 0
Other intangible assets 13848000
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 217640000
Trade receivables, non-current 0
Loans, non-current 13799000
Other non-current financial assets 79546000
Total non-current financial assets 310985000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 647398000
2 Current assets
Inventories 85294000
Current financial asset
Current investments 62000
Trade receivables, current 121383000
Cash and cash equivalents 6329000
Bank balance other than cash and cash equivalents 3281000
Loans, current 4215000
Other current financial assets 38034000
Total current financial assets 173304000
Current tax assets (net) 1392000
Other current assets 0
Total current assets 259990000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 907388000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 154939000
Other equity 453657000
Total equity attributable to owners of parent 608596000
Non controlling interest
Total equity 608596000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 8385000
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 8385000
Provisions, non-current 3637000
Deferred tax liabilities (net) 16146000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 28168000
Current liabilities
Current financial liabilities
Borrowings, current 88306000
Trade payables, 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 133508000
Total Trade payable 133508000
Other current financial liabilities 19954000
Total current financial liabilities 241768000
Other current liabilities 14124000
Provisions, current 14732000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 270624000
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 298792000
Total equity and liabilites 907388000
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 Re-measurment gain/(Loss) on Defined benefit plan -249000 -249000
2 Income tax effect on above 55000 55000
3 Net gain/(Loss) on Equity Shares fair value through OCI -887000 -340000
4 Income tax effect on above 203000 78000
5 Shares in OCI of Associates -5000 -7000
Total Amount of items that will not be reclassified to profit and loss -883000 -463000
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 -883000 -463000



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 112133000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7597000
Adjustments for decrease (increase) in inventories 12124000
Adjustments for decrease (increase) in trade receivables, current -34823000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 3230000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 40000
Adjustments for other financial assets, current 7608000
Adjustments for other bank balances 95000
Adjustments for increase (decrease) in trade payables, current 13990000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1646000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 33671000
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 6121000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 1095000
Adjustments for interest income 28000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -182000
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) 630000
Other adjustments for non-cash items 758000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 51382000
Net cash flows from (used in) operations 163515000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 26707000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 136808000
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 17500000
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 3670000
Purchase of property, plant and equipment 59545000
Proceeds from sales of investment property 0
Purchase of investment property 22571000
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 28000
Interest received 1095000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -59823000
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 75002000
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 19398000
Repayments of borrowings 0
Payments of lease liabilities 7380000
Dividends paid 7930000
Interest paid 7597000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -78511000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1526000
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 -1526000
Cash and cash equivalents cash flow statement at beginning of period 7855000
Cash and cash equivalents cash flow statement at end of period 6329000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s BATLIBOI & PUROHIT Yes 30-Apr-2028