5042202025-01-012025-03-315042202025-03-315042202024-03-315042202024-04-012025-03-315042202025-01-012025-03-31in-capmkt:OtherExpenses1Member5042202025-01-012025-03-31in-capmkt:OtherExpenses2Member5042202024-04-012025-03-31in-capmkt:OtherExpenses1Member5042202024-04-012025-03-31in-capmkt:OtherExpenses2Member5042202025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15042202024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15042202025-01-012025-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares504220WSINOTLISTEDINE100D01014W S Industries (I) LimitedMain BoardEquity2024-04-012025-03-312025-05-272025-05-22INRCroresQuarterlyFourth quarterSingle segmentNot Applicable2025-05-2714:45:002025-05-2717:00:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31AuditedConsolidated39670000010800000407500000144400000006200000230000005500000249800000428900000-214000000-214000004700000-9600000-49000000-165000000000-16500000-700000-17200000-15300000-1200000-16000000-120000063380000010-0.34-0.3400-0.34-0.341. The above Audited results were reviewed by the Audit Committee on 26th May 2025, approved and taken on record by the respective Board at its meeting held on 27th May 2025, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. <BR> 2. The Group financial results for the Quarter and year ended 31st March 2025 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. <BR> 3. The group continues to prepare its Accounts and the Statement of Unaudited financial results on a ‘going concern’ basis of accounting. <BR> 4. During the year ended under review: <BR> i. The Holding Company has converted 2552000 warrants to fully paid equity shares on 21st May 2024. <BR> ii. The Holding Company has converted 7969584 warrants to fully paid equity shares on 20th June 2024. <BR> iii. The Holding Company has issued 2533798 Equity Shares on 5th September 2024. <BR> iv. The Holding Company has issued 2434786 warrants on 5th September 2024. <BR> 5. During the financial year 2022-23 long outstanding overseas creditors and debtors with credit balances pertaining to the discontinued Electro-porcelain products division and continuing business of turnkey projects from erstwhile operations amounting to Rs. 5.55 Crores have been written back. <BR> 6. During the previous financial year the Company had claimed a long-term capital gain exemption under Section 47 of the Income Tax Act 1961 in respect of the transfer of its land to one of its wholly owned subsidiaries. However during the previous quarter with the induction of a new investor into the subsidiary the said relationship as a wholly owned subsidiary ceased to exist. Consequently the previously exempted capital gain became taxable. As a result the Company has recognized a capital gain tax liability amounting to Rs 16.90 Crores in the previous quarter <BR> 7. The Consolidated financial statements relate to W.S. Industries (India) Limited (the Parent Company), and its Subsidiary Companies. The Parent Company with its subsidiaries constitute the Group. <BR> 8. The Subsidiary Companies considered in the consolidated financial statements are M/s.WSI-P&C Verticals Private Limited and M/s. WSI Falcon Infra Projects Private Limited (formerly WS Insulators Private Limited), whose country of incorporation are in India and the percentage of voting power by W.S. Industries (India) limited are 100% and 51% respectively. <BR> 9. The Group is not required to provide Segment Reporting under the criteria specified in IND AS 108. <BR> 10. During the previous quarter on account of Investment from Prestige Exora Business park Limited on 30th December 2024 in M/s. WSI Falcon Infra Projects Private Limited, percentage of holding of WS Industries (India) Limited in subsidiary is reduced to 51% from 100% <BR> 11. Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications.2024-04-012025-03-31AuditedConsolidated23904000004000000024304000001129600000006180000081500000202000001090800000238390000046500000046500000173700000503000002240000000-1775000000000-177500000700000-176800000-175800000-1700000-175100000-1700000633800000101144000000-3.08-3.0800-3.08-3.08Contruction and other operating expenses238200000Other Expenses11600000Contruction and other operating expenses1008900000Other Expenses819000006610000028800000147650000000000000196300000196300000558000002457000002069200000108400000073830000024930000083400000021020000012812000000628700000201830000000408750000063380000013508000001984600000-8000001983800000589100000000229000006120000002500000001702000007847000002547000003760000021900000025660000065240000011637000001543000001000000001319000000002103700000408750000081500000793000001087000000-8200000000000-1982000000423000000202000000-500000026100000000179000000000-2020000000-698700000-6522000000001737000000-82590000000000000081500000000000000000000000126000000-66200000-1351000001000000078550000000000100000000-29900000150000007320000000841700000-1193000000-119300000368600000249300000Remeasurement of Defined Benefits-700000-700000Remeasurement of Defined Benefits7000007000000000-700000700000AuditedtrueBrahmayya & Cotrue2027-04-30