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India Management LimitedMain BoardEquity2025-04-012026-03-312025-11-102025-11-03INRMillionsQuarterlySecond quarterSingle segmentManaged workspace provider and allied services2025-11-1009:20:002025-11-1011:55:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-01-28https://wework.co.in/investors-relations/Policy+on+Related+Party+Transactions.pdffalsefalseThe company has not defaulted on Loans and Debt Securities.2025-07-012025-09-30UnauditedStandalone57303000001079000005838200000000473250000153178000023092400001450060000576433000073870000073870000000073870000000073870000-190000736800001340230000100.550.55000.550.553.Pursuant to Initial Public Offering "IPO" as explained in note 6 below, the Statement of unaudited standalone financial results of WeWork India Management Limited (the "Company") for the quarter and six months ended September 30, 2025, is drawn up for the first time in accordance with the Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, which was reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 10, 2025 and were subjected to limited review by the Statutory Auditors of the Company. <BR> <BR> Further, the figures for quarter ended September 30, 2024 as reported in these unaudited standalone financial results have been approved by the Board of Directors but have not been subjected to review or audit of the statutory auditors. <BR> 4.These unaudited standalone financial results has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33, Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> <BR> 5.During the year ended March 31, 2025, the Company has prepaid outstanding Non-Convertible Debentures before the term of the Debentures. On prepayment of Debentures, the differential value between the books and the amount prepaid amounting to Rs. 459.06 million is accounted through the standalone statement of profit and loss. The Company has considered such expense as exceptional item and disclosed separately in the standalone statements of profit and loss. <BR> <BR> 6. Subsequent to the quarter ended September 30, 2025: <BR> The Company has completed its IPO comprising offer for sale of 46,296,296 equity shares of face value of Rs. 10 each aggregating to Rs. 29,996.43 million (which comprises of 59,523 number of equity shares offered to employees at premium of Rs. 578 per equity share and balance 46,236,773 number of equity shares offered at premium of Rs. 638 per equity share). The total proceeds on account of offer for sale is Rs. 29,996.43 million. <BR> The Company's equity shares were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on Octorber 10, 2025. <BR> <BR> 7. During the quarter and six months ended September 30, 2025, the Company has granted 561,324 and 575,561 Employee Stock Options respectively to eligible employees under the Employee Stock Option Plan 2018 ("ESOP 2018"), as approved by Nomination and Remuneration Committee. <BR> <BR> 8. The Company is primarily engaged in the business of managed workspace provider and provision for allied services which falls within a single reportable segment as the Board of Directors being the Chief Operating Decision Maker (‘CODM’) of the Company views the entire business activities as managed workspace provider. Accordingly, there are no additional disclosures to be furnished in accordance with the requirements of Ind AS 108- Operating Segments with respect to single reportable segment. Further, the operations of the Company are domiciled in India and therefore there are no reportable geographical segment. The Company does not have any single external customer contributing to 10% or more of the Company's revenue. <BR> <BR> 2025-04-012025-09-30UnauditedStandalone110698400002112900001128113000000093665000028959200004541890000297888000011353340000-722100000-722100000000-722100000000-72210000-3420000-75630000134023000010-0.54-0.5400-0.54-0.54Operating expenses1275710000Other expenses174350000Sub-contracting cost0Operating expenses2587550000Other expenses355310000Sub-contracting cost360200009409720000424220000043820000002849920000284992000028557900003920637000054789840000031677000012132500007852000001000000000168140000042899400006322700004922210000597120500001340230000768720000210895000021089500002335320000387488600004108418000093040000180030000413572500001754170000327600004266500004594100001308772000015301300000631320000313230000162458500005760310000059712050000Notes on Statement of Assets and Liabilities- a) Other Non current assets inlcudes Right of Use Asset- Rs. 37,910.76 million .b) Other Current financial assets includes investment in Subsidary and Associate Rs. 298.88 million, Income tax assets(net) Rs. 776.62 million. C) other Non current financial liabilities inludes- Lease liabilities 37,605.44 Million. 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