WEL2024-01-012024-03-31 WEL2024-01-012024-03-31 WEL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member WEL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member WEL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member WEL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member WEL2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543449 WEL NOTLISTED Wonder Electricals Limited Equity 2023-04-01 2024-03-31 2024-05-15 2024-05-03 INR Lakhs Yearly 14:00:00 14:40:00 2024-05-15 2024-05-15 true Cash Flow Indirect Declaration of unmodified opinion Single segment Manufacturing of fans 2024-01-01 2024-03-31 Audited Standalone 2592941000.00 -8505000.00 2584436000.00 2212159000.00 0.00 45268000.00 114643000.00 15276000.00 16819000.00 84560000.00 2488725000.00 95711000.00 0.00 95711000.00 29770000.00 634000.00 30404000.00 0.00 65307000.00 0.00 0.00 0.00 0.00 65307000.00 0.00 65307000.00 0.00 0.00 134008000.00 10 4.87 4.87 0.00 0.00 4.87 4.87 1. The above audited standalone financial results for the quarter and year ended 31st March’2024 have been prepared by the Company in accordance with the Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed by the audit Committee and approved & taken on record by the Board of Directors at their respective meetings held on 15th May, 2024; 2. The Company has adopted Indian Accounting Standards (“Ind AS”) and accordingly the financial results are 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) Rule, 2015, as amended. All the period presented have been restated accordingly; 3. The figure for the quarter and year ended 31st March’2024 are balancing figure between the audited financial figures in respect of the full financial year ended 31st March 2024 and the published unaudited year to date figure up to third quarter of the current financial year; 4. The requirement of “Segment Reporting” is not applicable on company as it is engaged in a single business segment of manufacturing of electrical goods; 5. The company is not having any subsidiary/associate or joint venture; therefore it has prepared only standalone results as consolidation requirement is not applicable on the Company; 6. During the year, company has acquired manufacturing business of electrical fan of M/s Uttaranchal Industries, SIIDCUL, Haridwar through slump sale and issued 23,42,665 (Twenty-Three Lakhs Forty-Two Thousand Six Hundred Sixty-Five) 5% Non- convertible, Non- participating and Non-Cumulative Redeemable Preference shares having face value of INR 100/- each for purchase consideration. During the process of slump sale, company has booked Goodwill of Rs. 15,18,67,943/- on the basis of valuation report dated 29.08.2023; 7. During the year, the company has partially redeemed 350000 5% Non- convertible, Non- participating and Non-Cumulative Redeemable Preference shares (NCRPS) of Rs. 100/- each, out of total 23,42,665 NCRPS, at the redemption price of Rs. 100/- per share aggregating Rs. 3,50,00,000/- (Rupees Three Crores Fifty Lakhs Only) out of profit of the company; 8. During the year, the company has distributed interim dividend on equity shares @ Re 1 each to its equity shareholders and distributed dividend to 5% Non- convertible, Non- participating and Non-Cumulative Redeemable Preference shareholder at fix rate for the period from 01.11.2023 to 31.03.2024; 9. Statement of Assets & liabilities and cash flow statement as on 31st March 2024 is enclosed herewith; 10. The figures of the previous year/ period have been reworked, regrouped, rearranged and reclassified whenever necessary to correspond to the figures of the current reporting period; Single segment 2023-04-01 2024-03-31 Audited Standalone 5699902000.00 312000.00 5700214000.00 5035125000.00 0.00 -80037000.00 276631000.00 43331000.00 58046000.00 221878000.00 5554974000.00 145240000.00 0.00 145240000.00 43614000.00 67000.00 43681000.00 0.00 101559000.00 0.00 0.00 0.00 0.00 101559000.00 0.00 101559000.00 0.00 0.00 134008000.00 10 545426000.00 7.58 7.58 0.00 0.00 7.58 7.58 Administrative & Selling Expenditure 13376000.00 Manufacturing Expenses 71184000.00 Administrative & Selling Expenditure 41679000.00 Manufacturing Expenses 180199000.00 390790000.00 151868000.00 0.00 0.00 0.00 2500000.00 2500000.00 3065000.00 3372000.00 551595000.00 632529000.00 0.00 2207189000.00 43688000.00 0.00 19675000.00 70080000.00 2340632000.00 2973161000.00 3524756000.00 134008000.00 744693000.00 878701000.00 878701000.00 66516000.00 0.00 0.00 66516000.00 0.00 0.00 0.00 4763000.00 71279000.00 574535000.00 1864500000.00 0.00 2439035000.00 4167000.00 131574000.00 0.00 0.00 2574776000.00 0.00 0.00 2646055000.00 3524756000.00 0.00 -71056000.00 -435444000.00 0.00 -54048000.00 0.00 0.00 -453000.00 0.00 145634000.00 0.00 27417000.00 0.00 58046000.00 0.00 36622000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -293282000.00 -148042000.00 0.00 0.00 0.00 27149000.00 1250000.00 -173941000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6190000.00 65208000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -59018000.00 0.00 0.00 0.00 0.00 35000000.00 0.00 0.00 0.00 3944000.00 -321701000.00 0.00 0.00 0.00 0.00 0.00 -18281000.00 272364000.00 39405000.00 0.00 39405000.00 4283000.00 43688000.00 0.00 0.00 0.00 0.00