WABCOINDIA2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member WABCOINDIA2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares WABCOINDIA 2021-04-01 2022-03-31 2021-10-05 INR Lakhs Half yearly true Cash Flow Indirect Single segment Auto and Auto Components 2021-07-01 2021-09-30 Unaudited Standalone 6165313000.00 76066000.00 6241379000.00 3841679000.00 0.00 62436000.00 821399000.00 4368000.00 249428000.00 812552000.00 5791862000.00 449517000.00 0.00 449517000.00 194939000.00 -67942000.00 126997000.00 0.00 322520000.00 0.00 0.00 0.00 0.00 322520000.00 5274000.00 327794000.00 0.00 0.00 94838000.00 5 17.00 17.00 0.00 0.00 17.00 17.00 Notes: 1. The above financial results for the quarter and period ended 30 September 2021 were reviewed by the Audit Committee and upon its recommendation, were approved by the Board of Directors at its meeting held on 26 October 2021. The above results for the quarter and period ended 30 September 2021 have been subjected to a limited review by the statutory auditor of the Company. The report of the statutory auditor is unmodified. 2. The financial results of the Company have been prepared in accordance with the Indian Accounting Standards ( Ind AS ) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standard) Rules, 2015, as amended. 3. Revenue from operations include the following QUARTER ENDED PERIOD ENDED YEAR ENDED 30.09.2021 30.06.2021 30.09.2020 30.09.2021 30.09.2020 31.03.2021 Sales of Products 55,882.89 44,404.53 36,650.42 100,287.42 48,305.62 166,642.54 Others 5,770.24 4,787.18 5,221.07 10,557.42 10,162.43 19,707.47 Total 61,653.13 49,191.71 41,871.49 110,844.84 58,468.05 186,350.01 4. The Company operates in one segment, namely automotive components and allied services. 5. In respect of certain instances of alleged irregularities in disbursement/ settlement of provident fund dues paid out of the Employees’ Provident Fund Trust (‘the Trust’) and salary payments to fixed-tenure employees in the earlier years, the management initiated investigations have been concluded and the report of the independent expert has also been shared with the stock exchange through appropriate filings. Basis the above report, no additional outlay over and above the INR 500 lakh provision accrued in the previous year is considered necessary. The auditor have issued an unmodified opinion for the current quarter and year to date financial results. 6. The figures for the previous period / year, have been reclassified wherever necessary to conform to the current period's /year's classification. Single segment 2021-04-01 2021-09-30 Unaudited Standalone 11084484000.00 195041000.00 11279525000.00 7036957000.00 0.00 32338000.00 1566719000.00 9812000.00 475528000.00 1400136000.00 10521490000.00 758035000.00 0.00 758035000.00 262982000.00 -41306000.00 221676000.00 0.00 536359000.00 0.00 0.00 0.00 0.00 536359000.00 409000.00 536768000.00 0.00 0.00 94838000.00 5 28.28 28.28 0.00 0.00 28.28 28.28 Other Expenses 812552000.00 Other Expenses 1400136000.00 9812000.00 -245937000.00 919973000.00 0.00 74399000.00 0.00 0.00 6295000.00 0.00 -800541000.00 0.00 138206000.00 0.00 475528000.00 0.00 0.00 0.00 864000.00 0.00 -12037000.00 0.00 69899000.00 0.00 0.00 0.00 -96542000.00 0.00 0.00 0.00 400121000.00 1158156000.00 0.00 0.00 0.00 592135000.00 0.00 566021000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 519200000.00 12246522000.00 11750000000.00 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 61578000.00 0.00 -1018585000.00 0.00 -979685000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 90253000.00 208643000.00 0.00 0.00 0.00 -298896000.00 -712560000.00 0.00 -712560000.00 1567877000.00 855317000.00