Integrated Filing — IndAS



General information about company
Scrip Code 514162
NSE Symbol WELSPUNLIV
MSEI Symbol NOTLISTED
ISIN INE192B01031
Name of company WELSPUN LIVING 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 Multi segment
Description of single segment
Start date and time of board meeting 29-May-2025   11:00:00
End date and time of board meeting 29-May-2025   15:15:00
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 26459000000 105450900000
Other income 22600000 1521500000
Total income 26481600000 106972400000
2 Expenses
(a) Cost of materials consumed 12785700000 52959000000
(b) Purchases of stock-in-trade 261400000 4113400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 965000000 -317000000
(d) Employee benefit expense 2918800000 11515300000
(e) Finance costs 569100000 2174700000
(f) Depreciation, depletion and amortisation expense 928400000 3733900000
(f) Other Expenses
1 Other Expenses 6369900000 24195200000
Total other expenses 6369900000 24195200000
Total expenses 24798300000 98374500000
3 Total profit before exceptional items and tax 1683300000 8597900000
4 Exceptional items 0 0
5 Total profit before tax 1683300000 8597900000
6 Tax expense
7 Current tax 503300000 1708000000
8 Deferred tax -150400000 453600000
9 Total tax expenses 352900000 2161600000
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 1330400000 6436300000
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 -2400000 3900000
16 Total profit (loss) for period 1328000000 6440200000
17 Other comprehensive income net of taxes 285500000 108100000
18 Total Comprehensive Income for the period 1613500000 6548300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1318200000 6391600000
Total profit or loss, attributable to non-controlling interests 9800000 48600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 278800000 106900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 6700000 1200000
21 Details of equity share capital
Paid-up equity share capital 959100000 959100000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 47251800000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.4 6.7
Diluted earnings (loss) per share from continuing operations 1.39 6.68
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 1.4 6.7
Diluted earnings (loss) per share from continuing and discontinued operations 1.39 6.68
24 Debt equity ratio 0.005 0.005
25 Debt service coverage ratio 0.0362 0.0362
26 Interest service coverage ratio 0.0396 0.0396
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 35329300000
Capital work-in-progress 3746500000
Investment property 0
Goodwill 1915500000
Other intangible assets 2977400000
Intangible assets under development 56600000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 107000000
Trade receivables, non-current 0
Loans, non-current 7800000
Other non-current financial assets 3438000000
Total non-current financial assets 3552800000
Deferred tax assets (net) 397500000
Other non-current assets 409200000
Total non-current assets 48384800000
2 Current assets
Inventories 21833700000
Current financial asset
Current investments 5592900000
Trade receivables, current 16449300000
Cash and cash equivalents 2835700000
Bank balance other than cash and cash equivalents 227400000
Loans, current 5400000
Other current financial assets 4572700000
Total current financial assets 29683400000
Current tax assets (net) 82800000
Other current assets 3086000000
Total current assets 54685900000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 103070700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 959100000
Other equity 47251800000
Total equity attributable to owners of parent 48210900000
Non controlling interest 995700000
Total equity 49206600000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 8794200000
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 2790200000
Total non-current financial liabilities 11584400000
Provisions, non-current 3200000
Deferred tax liabilities (net) 4540000000
Deferred government grants, Non-current 0
Other non-current liabilities 5207900000
Total non-current liabilities 21335500000
Current liabilities
Current financial liabilities
Borrowings, current 15892000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 802700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10426400000
Total Trade payable 11229100000
Other current financial liabilities 1074400000
Total current financial liabilities 28195500000
Other current liabilities 3587700000
Provisions, current 0
Current tax liabilities (Net) 745400000
Deferred government grants, Current 0
Total current liabilities 32528600000
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 53864100000
Total equity and liabilites 103070700000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) 1. Other intangible assets inlcudes Other intangible of 27.12 cr and ROI of 270.62 CR n2. Other Financials asstes(OFA) includes OFA of 290.21 Cr and Non current tax assets of 53.59 Cr n3. Other Financials liabilities (OFL) includes OFL of 11.10 Cr and Lease liabilities of 267.92 Cr n4. Other Non current liabilities (ONCL) includes ONCL of 297.54 Cr and Non current tax liabilities of 223.25 Cr n5. Other financials liabilities (OFL) includes OFL of 81.99 cr and lease liabilities of 25.46 Cr n6. Other current liabilities (OCL) includes OCL of 97.97 Cr and Employee benefit obligations of 260.80 Cr



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 a) Home Textiles 24525600000 98344400000
2 b) Flooring 1957600000 8890800000
Total Segment Revenue 26483200000 107235200000
Less: Inter segment revenue 24200000 24200000
Revenue from operations 26459000000 105450900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Home Textiles 2813100000 12902900000
2 b) Flooring 138700000 737600000
Total Profit before tax 2951800000 13640500000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -229000000 -229000000
Profit before tax 3180800000 14506500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Home Textiles 76115200000 76115200000
2 b) Flooring 18421300000 18421300000
Total Segment Asset 94536500000 94536500000
Un-allocable Assets 8534100000 8534100000
Net Segment Asset 103070600000 103070600000
4 Segment Liabilities
Segment Liabilities
1 a) Home Textiles 36912000000 36912000000
2 b) Flooring 9434200000 9434200000
Total Segment Liabilities 46346200000 46346200000
Un-allocable Liabilities 7517900000 7517900000
Net Segment Liabilities 53864100000 53864100000
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 A. Items that will not be reclassified to Profit/(Loss) in subsequent period -58200000 -13000000
Total Amount of items that will not be reclassified to profit and loss -58200000 -13000000
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 B. Items that will be reclassified to Profit/(Loss) in subsequent period 343700000 121100000
Total Amount of items that will be reclassified to profit and loss 343700000 121100000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 285500000 108100000



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 8597900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2174700000
Adjustments for decrease (increase) in inventories -1115800000
Adjustments for decrease (increase) in trade receivables, current -3839700000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 828700000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -4400000
Adjustments for other financial assets, current -853900000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2215900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 289200000
Adjustments for increase (decrease) in other non-current liabilities 11100000
Adjustments for depreciation and amortisation expense 3733900000
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 9400000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 106600000
Adjustments for fair value losses (gains) -270700000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -570900000
Other adjustments to reconcile profit (loss) -2661900000
Other adjustments for non-cash items -68000000
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 8582100000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1702300000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 6879800000
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 173800000
Purchase of property, plant and equipment 7127000000
Proceeds from sales of investment property 3800200000
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 2804500000
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 590500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 331200000
Net cash flows from (used in) investing activities 573200000
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 3455500000
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 530900000
Repayments of borrowings 1112700000
Payments of lease liabilities 283900000
Dividends paid 123400000
Interest paid 2186800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -6631400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 821600000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 5800000
Net increase (decrease) in cash and cash equivalents 827400000
Cash and cash equivalents cash flow statement at beginning of period 2008300000
Cash and cash equivalents cash flow statement at end of period 2835700000





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 S R B C & CO LLP Yes 28-Feb-2026