| Scrip code | 519224 |
|---|---|
| NSE Symbol | WILLAMAGOR |
| MSEI Symbol | NOTLISTED |
| ISIN | INE210A01017 |
| Name of company | WILLIAMSON MAGOR & COMPANY LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 26-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 18-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | Single segment |
| Description of single segment | Investment & Lending |
| Start date and time of board meeting | 26-05-2026 13:00:00 |
| End date and time of board meeting | 26-05-2026 18:55:00 |
| 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 | Statement on impact of audit qualification |
| 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 |
| (III) 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 | 12-02-2026 |
| Indicate Company website link for updated RPT policy of the Company | www.wmtea.com |
| 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? | Yes |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 0.02 | 0.09 |
| (ii) | Dividend Income | 0.00 | 86.49 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 0.00 | 0.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 6.40 | 67.35 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 6.42 | 153.93 | |
| Other income | 19.67 | 15,117.86 | |
| Total income | 26.09 | 15,271.79 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 8.59 | 34.92 | |
| Finance costs | 1.48 | 10.19 | |
| Depreciation, depletion and amortisation expense | 0.05 | 0.16 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Legal and Professional Charges | 6.35 | 30.58 |
| 2 | Asset Written Off | (1.83) | 15,011.53 |
| 3 | Other expenses | 22.65 | 53.66 |
| Total other expenses | 27.17 | 15,095.77 | |
| Total expenses | 37.29 | 15,141.04 | |
| 3 | Total profit before exceptional items and tax | (11.20) | 130.75 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (11.20) | 130.75 |
| 7 | Tax expense | ||
| 8 | Current tax | 0.00 | 0.00 |
| 9 | Deferred tax | 241.40 | 256.16 |
| 10 | Total tax expenses | 241.40 | 256.16 |
| 11 | Net Profit Loss for the period from continuing operations | (252.60) | (125.41) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | (252.60) | (125.41) |
| 16 | Other comprehensive income net of taxes | (4,429.84) | 748.13 |
| 17 | Total Comprehensive Income for the period | (4,682.44) | 622.72 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | 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 | |||
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 1,095.64 | 1,095.64 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | (22,686.25) | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -2.31 | -1.14 | |
| Diluted earnings per share from continuing operations | -2.31 | -1.14 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | -2.31 | -1.14 | |
| Diluted earnings per share | -2.31 | -1.14 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 130.75 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 10.19 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (35.55) | |
| Adjustments for decrease (increase) in trade receivables, non-current | (0.42) | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for decrease (increase) in other non-current assets | (4.36) | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 15,011.53 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 15.11 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 10.87 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 0.16 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | (15,116.46) | |
| Adjustments for provisions, non-current | (0.62) | |
| Adjustments for other financial liabilities, current | 101.93 | |
| Adjustments for other financial liabilities, non-current | (4.73) | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 0.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (12.35) | |
| Net cash flows from (used in) operations | 118.40 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 13.45 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 104.95 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 0.00 | |
| Purchase of property, plant and equipment | 0.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | 0.00 | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 173.05 | |
| Repayments of borrowings | 249.23 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 10.19 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (86.37) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 18.58 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 18.58 | |
| Cash and cash equivalents cash flow statement at beginning of period | 9.66 | |
| Cash and cash equivalents cash flow statement at end of period | 28.24 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 26.89 | ||
| Bank Balance other than (a) above | 1.35 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 932.82 | ||
| (II) Other Receivables | 6,156.85 | ||
| Loans | 0.00 | ||
| Investments | 20,303.93 | ||
| Other Financial assets | |||
| 1 | Other Financial Assets | 71.44 | |
| Total of Other Financial assets | 71.44 | ||
| Total Financial Assets | 27,493.28 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 29.11 | ||
| Deferred tax Assets (Net) | 12,651.32 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 6.53 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 0.00 | ||
| Other non-financial assets | |||
| 1 | Other Non-financial Assets | 15.34 | |
| Total of Other non-financial assets | 15.34 | ||
| Total Non Financial Assets | 12,702.30 | ||
| Total assets | 40,195.58 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,095.64 | ||
| Other equity | (22,686.25) | ||
| Total equity attributable to owners of parent | (21,590.61) | ||
| Non controlling interest | |||
| Total equity | (21,590.61) | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 371.06 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 76.14 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 53.57 | ||
| (C ) | Debt Securities | 3,350.91 | |
| (d) | Borrowings (Other than Debt Securities) | 51,996.08 | |
| (e) | Deposits | 46.76 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 5,765.32 | |
| Total of Other financial liabilities | 5,765.32 | ||
| Total Financial Liabilities | 61,659.84 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 34.72 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 91.63 | |
| Total of Other non-financial liabilities | 91.63 | ||
| Total Non Financial Liabilities | 126.35 | ||
| Total liabilities | 61,786.19 | ||
| Total equity and liabilites | 40,195.58 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results 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) | |||
| 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| 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 | Changes in fair value of FVOCI Equity Instruments | -516910000 | 187617000 |
| 2 | Remeasurement of post-employment benefit obligations | 8000 | 8000 |
| Total Amount of items that will not be reclassified to profit and loss | -516902000 | 187625000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (739.18) | 1,128.12 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (4,429.84) | 748.13 |
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified 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 |
| 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 | V. Singhi & Associates | Yes | 28-02-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 | Turnover / Total income | 15,271.79 | 15,271.79 |
| 2 | Total Expenditure | 15,141.04 | 21,854.70 |
| 3 | Net Profit/(Loss) | (125.41) | (6,839.06) |
| 4 | Earnings Per Share | -1.14 | -62.42 |
| 5 | Total Assets | 40,195.58 | 37,774.44 |
| 6 | Total Liabilities | 61,786.19 | 66,078.70 |
| 7 | Net Worth | (21,590.61) | (28,304.26) |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| 2 | Textual Information(6) | Qualified opinion | Repetitive | Textual Information(7) | Textual Information(8) | Textual Information(9) | Textual Information(10) |
| 3 | Textual Information(11) | Qualified opinion | Repetitive | Textual Information(12) | Textual Information(13) | Textual Information(14) | Textual Information(15) |
| 4 | Textual Information(16) | Qualified opinion | Repetitive | Textual Information(17) | Textual Information(18) | Textual Information(19) | Textual Information(20) |
| 5 | Textual Information(21) | Qualified opinion | Whether appeared first time | Textual Information(22) | Textual Information(23) | Textual Information(24) | Textual Information(25) |
| 6 | Textual Information(26) | Qualified opinion | Repetitive | Textual Information(27) | Textual Information(28) | Textual Information(29) | Textual Information(30) |
| Textual Information(1) | (1) Going Concern Assumption in preparation of the Statement n nThe Company had defaulted in repayment of borrowings to its financial institutional lenders and others. In view of the Management, the Company would be able to improve its net working capital position to discharge its current and non-current financial obligations. However, in view of the uncertainties involved, these events and conditions indicate a material uncertainty which may cast a significant doubt on the Companys ability to continue as a going concern. Accordingly, the use of going concern assumption of accounting in preparation of this Statement is not adequately and appropriately supported as per the requirements of Indian Accounting Standard 1 Presentation of Financial Statements. |
|---|---|
| Textual Information(2) | Not quantified. |
| Textual Information(3) | Estimation not possible. |
| Textual Information(4) | Estimation not possible. |
| Textual Information(5) | Not able to comment on impact of going concern assumption at present (Refer (a) Basis for Qualified Opinion). |
| Textual Information(6) | (2) Non-recognition of Interest Expense n nInterest expense on unsecured inter-corporate borrowings amounting to Rs. 4,29,251 thousand for the year ended 31st March, 2026 including Rs. 1,05,962 thousand for the quarter ended on that date has not been recognised by the Company. As a result, finance cost and liability on account of interest to that extent is understated and Total Comprehensive Loss is understated. Further, penal/compound interest and other adjustments in respect of borrowings have not been recognised and amount payable to the lenders and other parties in this respect are lacking confirmation from respective parties and consequential reconciliation. Pending final determination of amounts with respect to these, adjustments and impacts arising therefrom have not been ascertained and as such cannot be commented upon by us. nThis constitutes a departure from the requirements of Indian Accounting Standard 109 Financial Instruments and accrual basis of accounting. |
| Textual Information(7) | The Company has disagreement with lenders regarding the steep interest rates hence nothing is provided nor paid by the company. nAs the matter is under dispute, the Board of Directors has decided not to recognize interest expense on its borrowings for the current period in the Audited Financial Results as the same is unascertainable at present. |
| Textual Information(8) | Not Applicable. |
| Textual Information(9) | Not Applicable. |
| Textual Information(10) | Not able to comment on impact of going concern assumption at present (Refer (b) Basis for Qualified Opinion). |
| Textual Information(11) | (3) Default in repayment of Interest and Principal of Debt Securities nWe draw attention to Note No. 7 of the Statement with respect to default in repayment of Principal and Interest on Non-Convertible Debentures issued to IL&FS Financial Services Limited and subsequent settlement agreed upon. In earlier years, Security provided by the Company by way of mortgage/pledge of certain properties with the Debenture Trustee against issue of above debentures have been invoked by the Debenture Trustee from time to time. nThe Management has ascertained and decided to adjust disposal proceeds from the sale of Neemrana land and payment made as per the settlement agreement from the outstanding value of debentures and estimated interest as per the repayment schedule. On 9th May, 2026, the sale certificate was issue for the above-mentioned immovable property in favour of the Auction Purchaser, with proceeds amounting to Rs. 9,02,500 (in thousands). These proceeds from the sale of Neemrana Land shall be used to settle the outstanding dues. Further adjustments will be recorded on completion of settlement procedure in entirety. |
| Textual Information(12) | Not quantified. |
| Textual Information(13) | Estimation not possible. |
| Textual Information(14) | Estimation not possible. |
| Textual Information(15) | The Management need to take confirmation and do reconciliation to calculate the impact on Debt Securities. (Refer (d) Basis for Qualified Opinion). |
| Textual Information(16) | (4) Balances of receivables, unsecured and secured loan creditors and their balance confirmations. nWe draw attention to Note No. 10 with respect to certain balances, relating to trade and other receivables and liabilities including those payable to loan creditors lacking reconciliation and confirmation. Non-determination/ recognition of amount payable in respect of claims pursuant to the undertaking executed between the company and the lenders in respect of certain group companies regarding company's obligation in respect of the settlement arrived at with corporate lenders. Pending determination of the company's obligation and finalization of terms and conditions following the agreement arrived at with the parties, adjustments to be made in this respect are currently not ascertainable and as such cannot be commented upon by us. |
| Textual Information(17) | Not quantified. |
| Textual Information(18) | Estimation not possible. |
| Textual Information(19) | Estimation not possible. |
| Textual Information(20) | The Management need to take confirmation and do reconciliation to calculate the impact of Borrowings and Loans and Advances. (Refer (c) Basis for Qualified Opinion). |
| Textual Information(21) | 5) Default in payment of interest and repayment of principal of secured and unsecured loans n nWe draw attention to Note No 6(b) & 9 of the Statement with respect to default in payment of interest and repayment of principal of Loan borrowed from secured and unsecured lenders of the Company. |
| Textual Information(22) | Not quantified. |
| Textual Information(23) | Estimation not possible. |
| Textual Information(24) | Estimation not possible. |
| Textual Information(25) | Not able to comment on impact at present. (Refer (e) Basis for Qualified Opinion). |
| Textual Information(26) | (6) Recognition of Deferred Tax Assets n nWe draw attention to Note No. 11 of the Statement relating to recognition of Deferred Tax Assets amounting to Rs. 12,65,137 thousand as at 31st March, 2026. Considering the managements assessment of going concern assumption in the Statement, the threshold of reasonable certainty for recognizing the deferred tax assets as per Indian Accounting Standard 12 Income Taxes has not been met. Consequently, deferred tax assets are overstated and total comprehensive income for the year ended 31st March, 2026 is understated by that extent. n |
| Textual Information(27) | Not quantified. |
| Textual Information(28) | Estimation not possible. |
| Textual Information(29) | Estimation not possible. |
| Textual Information(30) | Not able to comment on impact at present. (Refer (f) Basis for Qualified Opinion). |
| Name of CEO / Managing director | SUDIPTA CHAKRABORTY |
|---|---|
| Name of CFO | SUDIPTA CHAKRABORTY |
| Name of audit committee chairman | TABREZ AHMED |
| Name of statutory auditor | V. SINGHI & ASSOCIATES |
| Name of other signatory, if any, with designation | |
| Place | KOLKATA |
| Date | 26-05-2026 |
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity /subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Williamson Magor & Co. Ltd. | D1 Williamson Magor Bio Fuel Limited | Joint Venture | Any other transaction | Other Receivable | Approved | 0.00 | 44.36 | 44.36 | ||||||||||||||||
| 2 | Williamson Magor & Co. Ltd. | Williamson Financial Services Ltd. | Associate | Investment | Approved | 0.00 | 539.30 | 539.30 | |||||||||||||||||
| 3 | Williamson Magor & Co. Ltd. | Williamson Financial Services Ltd. | Associate | Any other transaction | Inter Corporate Borrowing | Approved | 0.00 | 36.00 | 36.00 | ||||||||||||||||
| 4 | Williamson Magor & Co. Ltd. | Williamson Financial Services Ltd. | Associate | Any other transaction | Other Receivable | Approved | 0.00 | 1,621.24 | 1,621.24 | ||||||||||||||||
| 5 | Williamson Magor & Co. Ltd. | Majerhat Estate & Developers Limited | Associate | Investment | Approved | 0.00 | 99.62 | 99.62 | |||||||||||||||||
| 6 | Williamson Magor & Co. Ltd. | Majerhat Estate & Developers Limited | Associate | Inter-corporate deposit | Approved | 0.00 | 574.15 | 574.15 | |||||||||||||||||
| 7 | Williamson Magor & Co. Ltd. | Majerhat Estate & Developers Limited | Associate | Any other transaction | Interest Receivable on Inter-Corporate Loan given | Approved | 0.00 | 329.27 | 329.27 | ||||||||||||||||
| 8 | Williamson Magor & Co. Ltd. | Majerhat Estate & Developers Limited | Associate | Any other transaction | Provision for doubtful advances | Approved | 0.00 | 574.15 | 574.15 | ||||||||||||||||
| 9 | Williamson Magor & Co. Ltd. | Majerhat Estate & Developers Limited | Associate | Any other transaction | Provision for other current assets | Approved | 0.00 | 329.27 | 329.27 | ||||||||||||||||
| 10 | Williamson Magor & Co. Ltd. | Sudipto Chakraborty | Manager & CFO | Remuneration | Approved | 5.41 | 0.00 | 0.00 | |||||||||||||||||
| 11 | Williamson Magor & Co. Ltd. | Sk Javed Akhtar | Company Secretary | Remuneration | Approved | 5.05 | 0.00 | 0.00 | |||||||||||||||||
| 12 | Williamson Magor & Co. Ltd. | Chandan Mitra | Director | Any other transaction | Sitting Fee | Approved | 0.50 | 0.30 | 0.20 | ||||||||||||||||
| 13 | Williamson Magor & Co. Ltd. | Lakshman Singh | Director | Any other transaction | Sitting Fee | Approved | 0.20 | 0.60 | 0.80 | ||||||||||||||||
| 14 | Williamson Magor & Co. Ltd. | Amit Dey | Director | Any other transaction | Sitting Fee | Approved | 0.10 | 0.10 | 0.20 | ||||||||||||||||
| 15 | Williamson Magor & Co. Ltd. | Lyla Cherian | Director | Any other transaction | Sitting Fee | Approved | 0.60 | 1.71 | 2.31 | ||||||||||||||||
| 16 | Williamson Magor & Co. Ltd. | Lopamudhra Chatterjee | Director | Any other transaction | Sitting Fee | Approved | 0.00 | 0.10 | 0.10 | ||||||||||||||||
| 17 | Williamson Magor & Co. Ltd. | Bishnauth Investments Limited | Promoter | Any other transaction | Inter Corporate Borrowing | Approved | 0.00 | 162.00 | 162.00 | ||||||||||||||||
| 18 | Williamson Magor & Co. Ltd. | United Machine Co. Limited | Promoter | Any other transaction | Other Payable | Approved | 0.00 | 1.00 | 1.00 | ||||||||||||||||
| 19 | Williamson Magor & Co. Ltd. | Ichamati Investments Limited | Promoter | Any other transaction | Other Payable | Approved | 0.00 | 0.75 | 0.75 | ||||||||||||||||
| 20 | Williamson Magor & Co. Ltd. | Sonali Datta Sarkar | Director | Any other transaction | Sitting Fee | Approved | 0.10 | 0.00 | 0.10 | ||||||||||||||||
| 21 | Williamson Magor & Co. Ltd. | Tabrez Ahmed | Director | Any other transaction | Sitting Fee | Approved | 0.60 | 0.45 | 1.05 | ||||||||||||||||
| 22 | Williamson Magor & Co. Ltd. | Javed Hossain | Director | Any other transaction | Sitting Fee | Approved | 0.10 | 0.00 | 0.10 | ||||||||||||||||
| 23 | Williamson Magor & Co. Ltd. | Dillip Kumar Parida | Director | Any other transaction | Sitting Fee | Approved | 0.10 | 0.00 | 0.10 | ||||||||||||||||
| Total value of transaction during the reporting period | 12.76 | ||||||||||||||||||||||||
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 16,478.32 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 16,478.32 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 51,996.08 | |