5042202025-04-012025-06-305042202025-06-305042202025-04-012025-06-30in-capmkt:OtherExpenses1Member5042202025-04-012025-06-30in-capmkt:OtherExpenses2Member5042202025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15042202025-06-30Statement15042202025-04-012025-06-30Statement15042202025-06-30StatementDynamic1I1Statement15042202025-06-30StatementDynamic1I2Statement15042202025-06-30StatementDynamic1I3Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares504220WSINOTLISTEDINE100D01014W S Industries (I) LimitedMain BoardEquity2025-04-012026-03-312025-08-072025-08-01INRCroresQuarterlyFirst quarterSingle segmentNot applicable2025-08-0716:55:002025-08-0717:35:00Not applicabletrue1falseNot Applicable2025-04-012025-06-30UnauditedStandalone2605000002300000262800000881000000014000000182000004400000124800000249500000133000003200000165000006000003600000420000001230000000001230000010000012400000633800000100.150.15000.150.151.The above unaudited results were reviewed by the Audit Committee on 6th August 2025, approved and taken on record by the Board at its meeting held on 7th August 2025, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. 2.The Company adopted the unaudited financial results for the Quarter ended 30th June 2025 which 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 company continues to prepare its Accounts and the Statement of unaudited financial results on a ‘going concern’ basis of accounting. 4.The company operates primarily in Infra segment and accordingly the company is not required to present segment information. 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. 6.During the FY 2023-24 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 financial year 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 financial year. <BR> 7.During the current quarter, an amount of Rs. 0.32 crores previously written off as bad debts pertaining to the Turnkey Business Project Unit was recovered. 8.Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications.Construction and other operating expenses115900000Other Expenses8900000Remeasurement of Defined Benefits10000010000000100000Preferential Issues2024-09-054698000002025-06-30falsefalseNoneNoneT R SivaramanChief Financial OfficerChennai2025-08-07Investment in real estate for setting up warehousing logistics industrial park projects light engineering electronic factories new acquisitions either by theCompany or through its one or more subsidiary(ies)None36950000003695000000Rs. 20.25 crores and Rs.16.70 crores was spent during the quarter ended 31.03.2025 and 30.06.2025. Deployment towards working capitalNone492000000492000000Rs. 1.29 crores and Rs.3.64 crores was spent during the quarter ended 31.12.2024 and 31.03.2025.General Corporate PurposesNone510000000510000000Rs.5.10 crores was spent during the quarter ended 31.12.2024