WSI2023-07-012023-09-30 WSI2023-07-012023-09-30 WSI2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member WSI2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member WSI2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member WSI2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member WSI2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 504220 WSI NOTLISTED W S Industries (I) Limited Equity 2023-04-01 2024-03-31 2023-11-08 2023-11-01 INR Lakhs Half yearly 17:10:00 18:40:00 2023-11-08 2023-11-08 true Cash Flow Indirect Not applicable Single segment Not Applicable 2023-07-01 2023-09-30 Unaudited Consolidated 810453000.00 1698000.00 812151000.00 352527000.00 0.00 0.00 23289000.00 13072000.00 1858000.00 307091000.00 697837000.00 114314000.00 0.00 114314000.00 0.00 0.00 0.00 0.00 114314000.00 0.00 0.00 0.00 0.00 114314000.00 -33000.00 114281000.00 0.00 0.00 469516000.00 10 2.53 2.31 0.00 0.00 2.53 2.31 1. The above unaudited results were reviewed by the Audit Committee on 8th November 2023, approved and taken on record by the respective Board at its meeting held on 8th November 2023, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. 2. The Group financial results for the Quarter and half year ended 30th September 2023 are prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Section 133 of the companies Act, 2013 read with relevant Rules issued thereunder. 3. The operations of the Holding Company for the current quarter is from the continuing business of turnkey projects from erstwhile operations and infrastructure operations. 4. During the quarter under review: i. the Holding Company has converted 350000 warrants to equity shares fully paid on 5th July 2023. ii. the Holding Company has converted 280000 warrants to equity shares fully paid on 9th August 2023. iii. the Holding Company has converted 1420000 warrants to equity shares fully paid on 28th September 2023. 5. Previous period exceptional item includes impact of write back of liability to the tune of Rs. 847.53 Lakhs pertaining to discontinued Electro-porcelain products division’s and continuing business of turnkey projects of the Holding Company from erstwhile operations's long outstanding creditors and debtors with credit balances. 6. Current year exceptional item includes the following items, (i) Receipt of compensation from NHAI for Rs.53.68 Lakhs with regards to banglore land (ii) Non refundable deposit net of GST amount Rs.82 Lakhs received resultant of leasing of Banglore land whereby giving easement right by way of giving access through the property, entire amount has been recognised as revenue during the quarter. 7. The Company had participated in an e-auction on 09.03.2023 pursuant to which the Company stood as the successful bidder and purchased the property, being an auction under SARFAESI, a Sale Certificate was issued confirming the ownership and possession on 27.03.2023. Accordingly, the Company had remitted the sale consideration of Rs. 107.35 Crores. The Company is in the process of registering the Sale Certificate with Sub Registrar Office of Sunguvarchatram. Pending mutation in favour of the Company the purchase consideration paid amounting to Rs.107.35 crores has been classified as Capital advance in financial statements. 8. Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications. Single segment 2023-04-01 2023-09-30 Unaudited Consolidated 1268712000.00 2989000.00 1271701000.00 587936000.00 0.00 0.00 39769000.00 28305000.00 2664000.00 462597000.00 1121270000.00 150431000.00 13568000.00 163999000.00 0.00 0.00 0.00 0.00 163999000.00 0.00 0.00 0.00 0.00 163999000.00 48000.00 164047000.00 0.00 0.00 469516000.00 10 3.60 3.29 0.00 0.00 3.60 3.29 Contruction and other operating expenses 286098000.00 Other Expenses 20993000.00 Contruction and other operating expenses 423559000.00 Other Expenses 39038000.00 10999000.00 239956000.00 0.00 29189000.00 0.00 0.00 0.00 0.00 0.00 145131000.00 145131000.00 1075517000.00 1500792000.00 202500000.00 0.00 999704000.00 32000.00 79938000.00 0.00 35272000.00 1114946000.00 18633000.00 80519000.00 1416598000.00 2917390000.00 469516000.00 498542000.00 968058000.00 968058000.00 355000000.00 44267000.00 399267000.00 1804000.00 401071000.00 227500000.00 437069000.00 571034000.00 1235603000.00 312515000.00 143000.00 1548261000.00 1949332000.00 2917390000.00 29843000.00 -167179000.00 -155251000.00 0.00 -116266000.00 0.00 0.00 0.00 0.00 167762000.00 0.00 41686000.00 0.00 2664000.00 0.00 0.00 0.00 28974000.00 0.00 0.00 0.00 1538000.00 0.00 0.00 0.00 0.00 -782000.00 0.00 0.00 -170086000.00 -6088000.00 0.00 0.00 0.00 0.00 0.00 -6088000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 37597000.00 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 1538000.00 0.00 0.00 0.00 -36059000.00 0.00 0.00 154480000.00 0.00 0.00 0.00 0.00 0.00 0.00 60000000.00 0.00 0.00 0.00 29843000.00 0.00 29527000.00 94163000.00 52016000.00 0.00 52016000.00 27955000.00 79971000.00 -33000.00 48000.00 0.00 0.00 0.00 0.00